Young Men's Christian Ass'n v. State, 36582

• Decision Date: 11 July 1963
• Docket Number: No. 36582,36582
• Citation: 62 Wn.2d 504,383 P.2d 497
• Parties: YOUNG MEN'S CHRISTIAN ASSOCIATION, a Washington corporation, Respondent, v. The STATE of Washington, Appellant.
• Court: Washington Supreme Court

Page 504

62 Wn.2d 504

383 P.2d 497

YOUNG MEN'S CHRISTIAN ASSOCIATION, a Washington corporation Respondent, v. The STATE of Washington, Appellant.

No. 36582.

Supreme Court of Washington, En Banc.

July 11, 1963.

Rehearing Denied Sept. 10, 1963.

John J. O'Connell, Timothy R. Malone, James A. Furber, Olympia, for appellant.

Elliott, Lee, Carney & Thomas, Henry Elliott, Seattle, for respondent.

ROSELLINI, Judge.

The respondent, a charitable organization incorporated under the laws of the state of Washington, conducts a program of activities and services of a spiritual, intellectual, and physical character, intended and designed to improve, advance, and develop the physical, mental, and spiritual well being of all youth and adults desiring to participate in such a program. It maintains buildings and other facilities in connection with these activities. It is largely supported by gifts, endowments, and like contributions, which are not taxed. In addition, it sells certain goods and services; and any profits derived therefrom are used for its charitable purposes.

The respondent paid business and occupation taxes levied upon it for engaging in activities defined under RCW 82.04.250 as 'retailing' and activities defined as 'service' under 82.04.290. In addition it was required to collect and pay retail sales taxes under the provisions of RCW chapter 82.08. It petitioned the tax commission for a refund of these taxes; and when its petition was denied, it appealed to the superior court, which held that, if the respondent is taxable under these provisions, the revenue act, Laws of 1935, chapter 180, p. 706, is unconstitutional because it embraces a subject not expressed in the title. The state has appealed, challenging the correctness of this determination.

The title to the revenue act of 1935 reads:

'AN ACT relating to revenue and taxation; providing for the levy and collection of a tax or excise upon the act or privilege of engaging in business activities; providing for the levy and collection of a tax upon retail sales; providing for the levy and collection of a tax upon the use of personal property; providing for the levy and collection of a tax or excise upon the act or privilege of engaging in public utility business; providing for the levy and collection of a tax upon admissions to any place; providing for the levy and collection of a tax upon sales of liquor; providing for the levy and collection of a tax upon conveyances; providing for the levy and collection of a tax upon stock issues and transfers; providing for the levy and collection of a tax or excise upon the business of engaging in radio broadcasting; providing for the levy and collection of a tax upon the sale, use or distribution of fuel oil and diesel oil; providing for the levy and collection of a tax upon the sale, use, consumption or distribution of cigarettes; providing for the levy and collection of a tax upon the sale, use, consumption or distribution of proprietray medicines and toilet preparations; providing for the levy and collection of a store license tax; providing for the levy and collection of a tax on inheritances; providing for the levy and collection of a tax on gifts; providing for the levy and collection of a tax according to or measured by the net income of banks and corporations; providing the necessary administrative machinery for the collection and enforcement of the taxes hereunder; providing for certain exemptions and deductions; declaring certain acts in connection therewith unlawful and providing penalties; making appropriations; providing for the distribution of revenue derived hereunder; providing for shortening the operative period of chapter 191, Laws of 1933, as amended; providing for the amendment of sections 1, 2, 8, 12, 13, 15 and 18, chapter 55, Laws of 1901, as amended, section 4, chapter 146, Laws of 1917, as amended, section 95, chapter 156, Laws of 1917, as amended, section 5, chapter 205, Laws of 1929, and sections 4 and 7, chapter 134, Laws of 1931; providing for the repeal of section 1, chapter 135, Laws of 1929, sections 1 and 2, chapter 202, Laws of 1929, as amended, sections 28, 29, 30, 31 and 32, chapter 130, Laws Extraordinary Session 1925, and all acts and parts of acts in conflict therewith; declaring an emergency and that this act shall take effect immediately.'

The state constitution, Art. 2, § 19, provides that a bill shall embrace only one subject and that subject shall be expressed in the title.

The purposes of this constitutional mandate are: (1) to protect and enlighten the members of the legislature against provisions in bills of which the titles give no intimation; (2) to apprise the people, through such publication of legislative proceedings as is usually made, concerning the subjects of legislation that are being considered; and (3) to prevent hodgepodge or logrolling legislation. Miller v. Tacoma, 161 Wash.Dec. 373, 378 P.2d 464, and cases cited therein. As we said in that case, a title complies with the constitution if it gives notice that would lead to an inquiry into the body of the act, or indicate to an inquiring mind the scope and purpose of the law.

The subject of this act is revenue, and its title lists all of respondent's activities which were taxed in this instance. It does not purport to list the persons who will be...