Whose conscience matters under freedom of conscience? Conscience is sometimes thought of as a universal attribute of all human beings, and the protection of conscience a central principle for democratic regimes. But history also shows that, for right or wrong, not all forms conscience are treated equally or granted the same protections. This event will examine the contemporary case of tax exemptions in the United States and exemptions from military service in Second World War Britain. In both cases, who could claim exemptions and over what issues was a topic of heated debate. In examining these cases, this seminar will discuss some possible implications for the legal and political protection of conscience.