AGO 1951-53 No. 4.

Case DateApril 04, 1951
CourtWashington
Washington Attorney General Opinions 1951. AGO 1951-53 No. 4. April 4, 1951[Orig. Op. Page 1]PRIVATESINGLE SUBJECT IN LEGISLATIVE ACT.An act providing for the support of the state government may combine general appropriations and a tax.Honorable Charles W. HoddeSpeaker of the House of RepresentativesOlympia, WashingtonCite as: AGO 1951-53 No. 4Dear Sir: This is in answer to your verbal inquiry as to whether the inclusion in Substitute House Bill No. 1 of the Extraordinary Session of the Thirty-Second Legislature of both appropriations and an excise tax upon corporations renders it unconstitutional as in violation of section 19, Article II of the State Constitution, which reads: "No bill shall embrace more than one subject, and that shall be expressed in the title." It is our opinion that Substitute House Bill No. 1 contains only one subject and that is the support of the state government, and all portions of the bill are germane to that subject, and the bill does not violate the provisions of section 19, Article II of the Constitution. ANALYSIS Substitute House Bill No. 1 contains the general appropriations for the biennium beginning April 1, 1951, and levies an excise tax upon corporations. The title to the bill reads as follows: "AN ACT Providing for the support of the state government, making appropriations for salaries, operations, maintenance and other expenses of state institutions, departments and offices, for the purchase, [Orig. Op. Page 2] condemnation and improvement of land, the construction of buildings and improvements for the various state institutions designated and mentioned, and for emergencies, and for refunds, and for the relief of certain individuals, corporations, counties and municipalities, and for transfers, and for deficiencies, and for appropriation of revolving funds, and for sundry civil expenses of the state government, and for public assistance, and for purposes specified in certain acts of Congress, and for miscellaneous purposes, for the fiscal biennium beginning April 1, 1951, and ending March 31, 1953, except as otherwise provided, imposing an excise tax upon corporations, prescribing penalties, and declaring that certain parts of this act shall take effect immediately, and that certain other parts shall take effect May 1, 1951." The general subject of the act is expressed in the first...

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