State ex rel. Lambert v. Carman
| Decision Date | 04 October 1960 |
| Docket Number | No. 12046,12046 |
| Citation | 116 S.E.2d 265,145 W.Va. 635 |
| Parties | STATE ex rel. Edgar H. LAMBERT, Doing Business as B. & E. Coin Operated Laundromat, v. Donald C. CARMAN, State Tax Commissioner of State of West Virginia. |
| Court | West Virginia Supreme Court |
Syllabus by the Court
1. Laws imposing a license or tax are strictly construed and when there is doubt as to the meaning of such laws they are construed in favor of the taxpayer and against the State.
2. Where a person claims an exemption from a law imposing a license or tax, such law is strictly construed against the person claiming the exemption.
3. Transposing of the wording of a statute, in order to obtain a construction which clearly expresses the intent thereof, is proper.
4. "A statutory provision which is clear and unambiguous and plainly expresses the legislative intent will not be interpreted by the courts but will be given full force and effect." Pt. 2, syllabus, State v. Epperly, 135 W.Va. 877 65 S.E.2d 488 .
5. Under the provisions of Code, 11 12 3, as amended, an annual license fee of five dollars is required for each automatic slot machine or device not a gambling device but owned by the applicant for license and used by him in the operation of an automatic clothes-laundering business or self-service laundry constituting the principal business carried on by the applicant in a storeroom premises; and in such circumstances there is also required by said Code section a decalcomania stamp or other evidence of license for each such machine or device, to be affixed thereto, at a cost not to exceed fifty cents a stamp or other evidence of license as provided by Code, 11 12 15, as amended; and there is further required by Code, 11 12 15, as amended, a filing fee of fifty cents for any license certificate issued, whether for one or a group of such machines combined.
Joe A. McVay, Henry L. Max, Huntington, for relator.
Henry C. Bias, Jr., Asst. Atty. Gen., Paul M. Friedberg, Sp. Asst. Atty. Gen., for respondent.
This is an original proceeding in mandamus instituted in this Court by the petitioner, Edgar H. Lambert, doing business as the B. & E. Coin Operated Laundromat, against the respondent, Donald C. Carman, State Tax Commissioner of the State of West Virginia. The petitioner is a resident, citizen and taxpayer of Cabell County, West Virginia, and operates his place of business in the City of Huntington. The business in question consists of twenty-six washing machines, eight clothes dryers and one soap dispensing machine, all of which are located on the same premises. The machines are operated to wash and dry clothes as a self-service laundry in which the customer places coins in the machines in order to operate them. The machines are personally owned by the petitioner and constitute the principal business conducted in the same place where the machines are located and are not used in connection with any other business.
The petitioner applied to the State Tax Commissioner for a store license for all of his machines and for thirty five decalcomania stamps, tendering one check in the amount of $15.50, in payment of one store license, and another check in the amount of $17.50, representing fifty-cents for each of the thirty five decalcomania stamps. The State Tax Commissioner refused to issue such licenses and advised the petitioner that the proper tax was five dollars for each machine with an additional fifty-cent decalcomania stamp for each machine. The petitioner thereupon filed his petition in this Court praying for a writ of mandamus compelling the State Tax Commissioner to issue him the store license and decalcomania stamps as requested by him.
A rule was issued by this Court against the respondent, State Tax Commissioner, returnable July 12, 1960, to show cause why the writ of mandamus should not be issued against him. On the return date of the rule the parties appeared and requested that the matter be continued until the September term of this Court, whereupon the matter was continued until September 7, 1960, at which time it was argued and submitted to the Court.
The State Tax Commissioner demurred to the petition on the ground that Code, 11 12 3, as amended, requires the payment of a license fee in the amount of five dollars for each coin operated machine; that the exemption referred to and relied upon in the petition applies only to those businesses whose principal operation does not constitute the use of such machines and does not create an exemption for businesses whose principal operation consists of the use of...
To continue reading
Request your trial
-
Cotiga Development Co. v. United Fuel Gas Co.
...of statutory and constitutional provisions. In re Hillcrest Memorial Gardens, Inc., W.Va., 119 S.E.2d 753, 759; State ex rel. Lambert v. Carman, 145 W.Va. 635, pt. 4 syl., 116 S.E.2d 265; State v. Jackson, 145 W.Va. 51, pt. 3 syl., 112 S.E.2d 452; State v. General Daniel Morgan Post, 144 W.......
-
State ex rel. Battle v. Baltimore & O.R. Co., s. 12355
...Inc. v. Hardesty, 147 W.Va. 611, 129 S.E.2d 722; Glessner's Estate v. Carman, 146 W.Va. 282, 118 S.E.2d 873; State ex. rel. Lambert v. Carman, 145 W.Va. 635, 116 S.E.2d 265; Fry v. City of Ronceverte, 93 W.Va. 388, 117 S.E. The plaintiff complains and assigns as error the action of the circ......
-
Davis Memorial Hosp. v. State Tax Com'R
...5, Pennsylvania & West Virginia Supply Corp. v. Rose, 179 W.Va. 317, 368 S.E.2d 101 (1988); Syl. pt. 2, State ex rel. Lambert v. Carman, State Tax Comm'r, 145 W.Va. 635, 116 S.E.2d 265 (1960). The legislative intent to assign a broad meaning to the term "support," and to thereby limit those......
-
State ex rel. Hardesty v. Aracoma - Chief Logan No. 4523, Veterans of Foreign Wars of U.S., Inc.
...or tax, such law is strictly construed against the person claiming the exemption.' Point 2, Syllabus, State ex rel. Lambert v. Carman, State Tax Commissioner, 145 W.Va. 635, 116 S.E.2d 265. 3. Where an exemption statute is subject to interpretation, the Court may give effect to the spirit, ......