Legal Opinion
State Ex Rel. Distilled Spirits Institute, Inc. v. Kinnear
Washington Supreme Court
Decided January 20, 1972No. 42045PublishedCited by 62 opinions
1Opinion of the CourtRosellini, J.
This is a taxpayer’s suit 1 to test the. constitutionality of Laws of 1971, 1st Ex. Ses., ch. 299, § 9, increasing the amount of excise tax imposed upon the sale of certain intoxicating liquors. A writ of mandamus is sought to restrain the collection of the tax.
The first ground of attack which we will consider is that the act violates article 2, section 19, of the Washington State Constitution, which provides:
No bill shall embrace more than one subject, and that shall be expressed in the title.
The petitioner does not deny that the title, “An Act relating to revenue and taxation; . . .’’is…
2Cases cited14 opinions
- The People v. . Simeon DraperNew York Court of Appeals · 1857
- Clark v. DwyerWashington Supreme Court · 1960
- State ex rel. Reed v. JonesWashington Supreme Court · 1893
- State Ex Rel. O'Connell v. DubuqueWashington Supreme Court · 1966
- State ex rel. Mullen v. HowellWashington Supreme Court · 1919
9 more not listed; retrieve them via the Exa API.
3Cited by62 opinions
- Seattle School District No. 1 v. StateWashington Supreme Court · 1978
- Walker v. MunroWashington Supreme Court · 1994
- Fritz v. GortonWashington Supreme Court · 1974
- Diversified Industries Development Corp. v. RipleyWashington Supreme Court · 1973
- State ex rel. Citizens v. MurphyWashington Supreme Court · 2004
57 more not listed; retrieve them via the Exa API.