No. 13596
IN THE SUPREME COURT OF THE STATE OF MONTANA
1977
STATE OF MONTANA on the relation of
May Jenkins, Treasurer for Yellowstone
County, State of Montana,
Plaintiff and Respondent,
CARISCH THEATRES, INC.,
Defendant and Appellant.
Appeal from: District Court of the Thirteenth Judicial
District,
Honorable C. B. Sande, Judge presiding.
Counsel of Record:
For Appellant:
Crowley, Haughey, Hanson, Gallagher and Toole,
Billings, Montana
For Respondent:
Harold Hanser, County Attorney, Billings, Montana
Cause submitted on briefs.
Submitted: May 4, 1977
Decided: JON - 9 1~
9.
M r . Chief J u s t i c e Paul G . H a t f i e l d d e l i v e r e d t h e Opinion of t h e
Court :
This appeal from t h e d i s t r i c t c o u r t , Yellowstone County, concerns
t h e l i c e n s i n g of motion p i c t u r e t h e a t e r s .
From 1971 through 1976 C a r k h Theatres, I n c . (Carisch) operated
one d r i v e - i n t h e a t e r and t h r e e t h e a t e r s i n t h e Cine 3 complex within
t h e c i t y l i m i t s of B i l l i n g s , Montana. The t r e a s u r e r of Yellowstone
County, May Jenkins, claimed $100 per t h e a t e r per year must be paid
a s a l i c e n s e f e e , pursuant t o s e c t i o n 84-3201(2), R.C.M, 1947.
Carisch remitted payment of $25 per t h e a t e r p e r year f o r t h e years
1971, 1972 and 1973. N payment was made t o t h e t r e a s u r e r i n t h e
o
succeeding years. T h e r e a f t e r , t h i s a c t i o n was f i l e d a g a i n s t Carisch
t o c o l l e c t t h e a l l e g e d l i c e n s e taxes due. The case was submitted
t o t h e d i s t r i c t c o u r t on a s t i p u l a t i o n by t h e p a r t i e s s t a t i n g t h a t
C a r i s c h ' s business a t t h e t h e a t e r s was l i m i t e d t o t h e e x h i b i t i o n of
moving p i c t u r e shows and t h e sole question was whether Carisch i s a
t h e a t e r , a s contemplated by s e c t i o n 84-3201(2) and t h e r e f o r e required
t o be l i c e n s e d f o r four t h e a t e r s under t h a t s e c t i o n , o r whether
Carisch i s an e x h i b i t o r of moving p i c t u r e s a s contemplated by s e c t i o n
84-3205, R.C,M. 1947, and only responsible f o r a l i c e n s e under t h a t
section.
The d i s t r i c t c o u r t entered an o r d e r r e q u i r i n g Carisch t o pay a
l i c e n s e t a x f o r t h e years 1971 through 1976 f o r i t s fourr t h e a t e r s
i n t h e t o t a l amount of $2,400 pursuant t o s e c t i o n 84-3201(2).
Carisch appealed from t h i s order contending t h a t s e c t i o n 84-3205
and n o t s e c t i o n 84-3201(2) i s t h e only s t a t u t e which could r e q u i r e a
l i c e n s e t a x f o r motion p i c t u r e t h e a t e r s . Furthermore, Carisch argues
s e c t i o n 84-3205 i s no longer i n e f f e c t and consequently no l i c e n s e
t a x i s due f o r t h e operation of t h e Carisch t h e a t e r s .
A brief history of legislation concerning the licensing
of motion picture theaters in Montana will enable us to analyze
the issues presented.
Section 84-3201(2) reads :
"2. The manager or lessee of every theater (not a variety
or concert theater) one hundred dollars ($100.00) per annum;
except that in towns of a population of three thousand five
hundred (3500) or less, in cases where no monthly license is
paid, a license of two dollars ($2.00) for each single per-
formance must be paid; for each single exhibition of opera
or concert singer (not exhibited in any theater where a yearly
license is paid), three dollars ($3.00); for minstrels, legerde-
main, or shows not herein provided for, five dollars ($5.00)
for each single performance (when not in a theater where a
yearly license is paid); for each variety or concert theater,
whether an admittance fee is charged or not, seventy-five
dollars ($75.00) per month; for every traveling show exhibiting
in tents, open air or other than a regular theater, such as
circuses, menageries, side shows, carnivals, wild west shows,
animal shows or tent shows, traveling in less than twenty-five
(25) railroad cars, seventy-five dollars ($75.00) per day, over
twenty-five (25) railroad cars, two hundred dollars ($200.00)
per day, traveling on highways in ten (10) trucks or less,
twenty-five dollars ($25.00) per day, eleven (11) to twenty-
five (25) trucks, fifty dollars ($50.00) per day, more than
twenty-five (25) trucks, seventy-five dollars ($75.00) per day;
but no license must be collected from any amateur exhibition
or concert for school or charitable or religious purposes, from
any county, district or state agricultural fairs, rodeo associa-
tions, or from any veterans' organizations not conducted for
private gain.
"Provided the county treasurer shall not issue any license
for circuses, side shows, carnivals, menageries, wild west
shows, animal shows or tent shows to be held or performed within
a period of thirty days just prior to or during the holding of
any local, county, district or state fair or rodeo without first
obtaining the written consent of the board of county commissioners
of the county where application is made for such licenses to
operate such shows." (Emphasis supplied.)
This section was enacted in 1903 and was amended four times, in
1935, 1945, 1949 and 1953. Those parts of the section emphasized above
show the result of those amendments.
In 1913, the legislature adopted section 84-3205. This section
has never been amended. It provides:
"No license shall be required for the operation or exhibition
of moving picture shows in any city, town, or village where
the population does not exceed one thousand five hundred. In
all other cities the license shall be twenty-five dollars per
year. I I
In 1937, Chapter 91, Laws of 1937 was passed by the legislature,
entitled :
"CHAPTER 91
"An Act Requiring Licenses for the Operation,
Maintenance, Opening or Establishment of Moving
Picture Theatres; Relating to Exemptions Erom
Such License Requirement; Relating to the Collection
and Disposition of License Fees, and Repealing All
Acts and Parts of Acts in Conflict Herewith."
This entire act, comprised of ten sections, was concerned solely
with the licensing of motion picture theaters. The act made it
unlawful to operate a moving picture theater without procuring a
license from the state board of equalization. The licenses were
to be issued quarterly, with the fee based upon 1 114% of the gross
proceeds from the sale of tickets in excess of $3000 per quarter.
These fees were to be turned over to the state treasurer, and deposited
in the general fund. This act was amended in 1953, by raising the
quarterly exemption from $3000 to $20,000 per quarter. Chapter 74, Laws
of 1953.
In 1957, the legislature expressly repealed Chapter 91, Laws
of 1937. Chapter 33, Laws of 1957.
As to Carisch's first contention, we agree a motion-,picture
theater is not a "theater" as contemplated by section 84-3201(2).
That section was adopted in 1903, well before the existence of
motion picture theaters. Further, the amendments to section 84-3201(2),
as previously set forth, were not directed at motion picture theaters
and in no way indicate an intent to include motion picture theaters
within the meaning of "theater" as4, used therein. Additional evidence
the legislature did not contemplate motion picture theaters to be
included in section 84-3201(2) was the adoption of section 84-3205
in 1913, which specifically considered licensing the exhibition of
moving p i c t u r e shows, Therefore, we agree t h a t i f Carisch i s l i a b l e
f o r any l i c e n s e t a x on i t s motion p i c t u r e t h e a t e r s , t h e a u t h o r i z a t i o n
f o r such t a x must e x i s t by v i r t u e of s e c t i o n 84-3205. See: 16 O f f i c i a l
Opinions Montana Attorney General 17 (1935).
Therefore, we next determine whether s e c t i o n 84-3205 i s e f f e c t i v e
to date, This question i s subdivided i n t o two i s s u e s :
1 ) Whether Chapter 91, Laws of 1937, repealed s e c t i o n 84-3205
by implication?
2) I f s o , whether s e c t i o n 84-3205 was revived by t h e r e p e a l
of Chapter 91, Laws of 1937?
The f i r s t i s s u e cannot be answered by simply reading t h e g e n e r a l
repealing c l a u s e i n Section 10, Chapter 91, Laws of 1937. This c l a u s e
adds nothing t o t h e repealing e f f e c t of t h e a c t , s i n c e , without t h e
c l a u s e , a l l p r i o r c o n f l i c t i n g laws and p a r t s of laws would neverthe-
l e s s be repealed by implication. S t a t e ex r e l . Charette v. D i s t r i c t
Court, 107 Mont. 489, 86 P.2d 750; S t a t e ex r e l . Wetzel v. Ellsworth,
143 Mont. 54, 387 P.2d 442; LA Sutherland S t a t u t o r y Construction,
4 t h Ed., 523.08. What must be decided i s whether t h e two s t a t u t e s
a r e wholly i n c o n s i s t e n t , incompatible, and n o t capable of being
reconciled. Teamsters Local 45 v. Montana Liquor Control Bd., 155
Mont. 300, 471 P.2d 541, I f so, t h e e a r l i e r s t a t u t e i s repealed.
S t a t e v. Langan, 151 Mont. 558, 445 P.2d 565.
The key t o solving such a dilemma i s t h e l e g i s l a t i v e i n t e n t
i n passing t h e subsequent a c t . W have previously s t a t e d t h e i n t e n t
e
t o r e p e a l a l l former laws on a s u b j e c t i s made apparent by t h e enactment
of subsequent comprehensive l e g i s l a t i o n e s t a b l i s h i n g e l a b o r a t e inclu-
s i o n s and exclusions, and a l l a c t s and p a r t s of a c t s , i n c o n f l i c t
therewith a r e repealed. S t a t e ex r e l , Dahl v. D i s t r i c t Court, 134
Mont, 395, 333 P.2d 495; S t a t e ex r e l . Wetzel v. Ellsworth, supra;
1 A Sutherland S t a t u t o r y Construction, 4 t h Ed., $23.13. A exam-
n
i n a t i o n of t h e two a c t s i n question shows t h a t such was t h e case with
t h e enactment of Chapter 91, Laws of 1937. I t i s s t a t e d i n 18 O f f i c i a l
Opinions Montana Attorney General 208 (1940) :
"Section 2439 and n o t Section 2434 i s t h e s t a t u t e
dealing with movie t h e a t e r l i c e n s e s . See opinion of t h e
Attorney General, Vol. 16, p. 1 7 . Chapter 91, Laws of
1937, i s i n c o n f l i c t with Section 2439 i n t h a t i t does
n o t exempt a c i t y , town o r v i l l a g e where t h e population
does n o t exceed 1500, and f u r t h e r i n t h a t i t computes
t h e l i c e n s e f e e on a percentage of t h e g r o s s proceeds of
s a l e , while Section 2439 f i x e s a f l a t f e e of $25.00 i n a l l
c i t i e s over 1500 population. Furthermore, Chapter 9 1
provides f o r t h e c o l l e c t i o n of t h e l i c e n s e f e e s by t h e
S t a t e Board of Equalization and by t h e l a t t e r paid t o t h e
S t a t e Treasurer, who s h a l l deposit a l l f e e s i n t o t h e
g e n e r a l fund; whereas, under Section 2420 t h e f e e s c o l l e c t e d
under s e c t i o n 2439 a r e t o be paid t o t h e county t r e a s u r e r ,
50% of which a r e t o be r e t a i n e d by t h e county and t h e
balance paid t o t h e S t a t e Treasurer, 45% going t o t h e
g e n e r a l fund and 5% t o t h e bounty fund.
" I n view of t h e s e c o n f l i c t s (1) i n t h e movie t h e a t e r s
t o be taxed; (2) i n t h e amount of t h e t a x t o be paid;
(3) i n t h e o f f i c e r s charged with c o l l e c t i o n ; and (4) t h e
use of t h e funds c o l l e c t e d , i t i s m opinion t h a t Section
y
2439 i s repealed by Chapter 91, Laws of 1937, which, i n
Section 10, d e c l a r e s t h a t a l l a c t s and p a r t s of a c t s i n
con£l i c t therewith a r e repealed ."
When speaking of Sections 2439 and 2434, t h e a t t o r n e y g e n e r a l was
r e f e r r i n g t o t h e 1935 Code numbers of s e c t i o n s 84-3205 and 84-3201(2),
R.C.M. 1947, r e s p e c t i v e l y .
While opinions of t h e a t t o r n e y g e n e r a l , acquiesced i n by t h e
l e g i s l a t u r e , a r e n o t binding upon t h i s Court, y e t such i n t e r p r e t a -
t i o n i s persuasive and w i l l be upheld i f n o t erroneous. S t a t e v.
Schye, 130 Mont. 537, 305 P.2d 350. W agree with t h e conclusion
e
t h a t s e c t i o n 84-3205 was repealed by implication f o r t h e reasons
s e t f o r t h i n t h e a t t o r n e y g e n e r a l ' s opinion; f o r t h e reasons t h a t
any ambiguities involving t a x laws a r e t o be resolved i n favor of
t h e taxpayer and a g a i n s t t h e s t a t e ; and, t h a t nothing i s t a x a b l e
u n l e s s c l e a r l y authorized by s t a t u t e . Swartz v. Berg, 147 Mont.
178, 411 P.2d 736; Cherry Lane Farms v. T r e a s u r e r , G a l l a t i n Co.,
153 Mont. 240, 456 P.2d 296; Magnuson v. S t a t e Bd. of Equalization,
162 Mont. 393, 513 P.2d 1.
Considering t h e second issue--whether s e c t i o n 84-3205 was
revived by t h e r e p e a l of Chapter 9 1 , Laws of 1937, -- 1 A Sutherland
S t a t u t o r y Construction, 4 t h Ed., 523.31 s t a t e s :
"Under t h e common law r u l e s of i n t e r p r e t a t i o n , t h e
r e p e a l of a r e p e a l i n g s t a t u t e operates t o revive t h e
o r i g i n a l enactment where t h e r e p e a l of t h e r e p e a l i n g
s t a t u t e i s accomplished by express provision without
a d d i t i o n a l l e g i s l a t i o n upon t h e s u b j e c t matter.
However, where t h e r e p e a l of t h e repealing s t a t u t e i s
achieved by s p e c i f i c provision o r by implication w i t h
new a d d i t i o n a l l e g i s l a t i o n on t h e s u b j e c t m a t t e r , t h e
o r i g i n a l l e g i s l a t i o n i s revived only t o t h e e x t e n t t o
which i t i s c o n s i s t e n t with t h e new l e g i s l a t i o n .
"The majority of t h e j u r i s d i c t i o n s i n t h e United
S t a t e s have enacted general i n t e r p r e t i v e provisions
t o t h e e f f e c t t h a t t h e r e p e a l of a r e p e a l i n g s t a t u t e
does n o t revive t h e o r i g i n a l s t a t u t e . Under t h e s e
provisions where t h e r e p e a l of t h e r e p e a l i n g s t a t u t e i s
e f f e c t u a t e d by express provision without a d d i t i o n a l
l e g i s l a t i o n upon t h e s u b j e c t m a t t e r , t h e common law i s
revived. But where t h e r e p e a l of a repealing s t a t u t e
i s claimed by i m p l i c a t i o n , and new a d d i t i o n a l l e g i s l a -
t i o n on t h e s u b j e c t matter i s enacted, t h e common law
i s revived only t o t h e e x t e n t t h a t i t i s n o t i n c o n s i s t e n t
with t h e l a t e r l e g i s l a t i o n . * * *"
Montana i s one of t h e j u r i s d i c t i o n s which has enacted a
nonrevival provision. Section 43-513, R.C.M. 1947, s t a t e s :
"No a c t o r $art of an a c t , repealed by another a c t
of t h e l e g i s l a t i v e assembly, i s revived by the r e p e a l
of t h e repealing a c t without express words reviving such
repealed a c t o r p a r t of an act."
* .
*. a
The l e g i s l a t u r e i n repealing Chapter 91, Laws of 1937, made no
express r e v i v a l of s e c t i o n 84-3205. Therefore, s e c t i o n 84-3205
was n o t revived and has no f o r c e and e f f e c t . Neither does t h e
f a c t t h a t s e c t i o n 84-3205 was c a r r i e d forward i n t o t h e RBvised
Code of Montana, 1947, revive t h e s t a t u t e having once been repealed
by implication. State v. Zorn, 99 Mont. 63, 41 P.2d 513; State v.
Holt, 121 Mont. 459, 194 P.2d 651.
For these reasons, Carisch is not liable for any license
tax on its motion picure theaters. This cause is reversed and
remanded to the district court to enter an order accordingly.
Chief Justice