Paul rightly asks us to consider more than just formalism. History is 
important, and I think the concern about freedom of the church goes back at 
least to Pope Gregory (?) in the 11th (?) Century. Cf. Antigone.

I've suggested elsewhere that a historical approach to what constitutes free 
exercise might help us understand it. But here is some more somewhat 
formalistic analysis:

I have always understood the general applicability test to involve a kind of 
most favored nations concern. Are other exceptions allowed to undercut the 
basis purpose of a law to roughly the same degree that a religious exception 
would undercut it? If so, the law is not of general applicability. For example, 
if a prohibition law permitted sale and consumption of beer it would need to 
permit sale and consumption of wine for communion or for Shabbat or Passover 
dinners. If there is a copyright law exception for fair use of music in 
schools, then an exception must be made for church services. Justice (then 
Judge) Alito made this point in Fraternal Order of Police v. City of Newark (3d 
Cir. 1989):

"Because the Department makes exemptions from its policy for secular reasons 
and has not offered any substantial justification for refusing to provide 
similar treatment for officers who are required to wear beards for religious 
reasons, we conclude that the Department's policy violates the First Amendment."

I think that this is a kind of mid-level under-inclusiveness requirement, but 
one that is used not in applying a level of scrutiny but in deciding what level 
of scrutiny to apply. From Lukumi Babalu Aye v. City of Hialeah:

"The ordinances are underinclusive for those ends. They fail to prohibit 
nonreligious conduct that endangers these interests in a similar or greater 
degree than Santeria sacrifice does. The underinclusion is substantial, not 
inconsequential."

Thus the prohibition on animal sacrifice was not generally applicable. I 
realize that there is other language in the case that focuses on the targeting 
of religious conduct, on the point that practically the only conduct prohibited 
was religious. Yet I think the quoted principle captures the basic meaning of 
"generally applicable."

Of course all of these concepts are somewhat manipulable. What is the purpose 
of laws against murder? To prevent killing? To prevent unjustified killing? To 
protect the innocent? Under some of these formulations a defense of 
self-defense could make a murder law not generally applicable in a formalistic 
sense. But of course our history will prevent murder laws from being 
invalidated with respect to human sacrifice, even of a volunteer. You might say 
that background legal principles frame the analysis. We value innocent life. 
Thus historically we have permitted private self-defense against attackers, but 
we do not otherwise allow the private intentional killing of a human being 
except where there is not enough time to get the govt involved. If unenumerated 
but firmly historically rooted rights (e.g, some parental rights) are 
constitutionally protected under Due Process, as I think even Justice Scalia 
accepts, then it makes some sense to consult history as we try to understand a 
right specifically enumerated in the First Amendment. Almost all legal concepts 
are manipulable, but that does not mean they are useless. And even laws not of 
general applicability will be enforceable against religious conduct if the govt 
interest is strong enough, which gives us an out from a too-formalistic 
application of the requirement.
I suppose a historical approach might have led to a different result in Lukumi. 
That may cut against it. Animal sacrifice has been seen for quite a long time 
to be foreign (literally) to the exercise of religion in the US. (A cousin told 
me of an animal sacrifice done next to her condo building by some 
middle-eastern immigrants to cleanse the building of the effects of a suicide. 
The immigrants were neither Jewish nor mainstream Muslim, as I understand it.) 
Yet we do eat animals in celebrations that have religious or cultural 
significance (e.g., Thanksgiving turkey). We even grant mercy to such animals 
at times. Consider presidential pardons of Thanksgiving turkeys. And there is a 
need to adjust historical analysis to protect religions that are new to our 
society. Perhaps the general applicability requirement would help us do the 
needed historical adjustment.

Best,
Mark

Mark S. Scarberry
Professor of Law
Pepperdine Univ. School of Law
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