Document: 338 U.S. 411 70 S.Ct. 195 94 L.Ed. 205 WILMETTE PARK DIST.v.CAMPBELL. No. 75. Argued Nov. 15, 16, 1949. Decided Dec. 12, Mr. Henry J. Brandt, Chicago, Ill., for petitioner. Lee A. Jackson, Washington, D.C., respondent. Justice CLARK delivered the opinion of Court. 1 Section 1700(a)(1) Internal Revenue Code, as amended, 26 U.S.C.A. § 1700(a)(1), provides imposition, except to certain classes persons under circumstances not important here, 'A tax cent each 10 cents or fraction thereof amount paid admission any place, including by season ticket subscription.'1 Paragraph (2) subsection declares that 'shall be person paying such admission.' And 1715 requires 'Every receiving payments * subject imposed section 1700 shall collect from making payments.' 2 This suit, brought recover penalties petitioner noncollection federal admissions tax, presents two questions determination: Whether 1700(a) is applicable admittances a bathing beach operated without purpose gain local park district Illinois; and, if Code provision so interpreted, whether imposition in connection with state activity within constitutional power Congress. 3 Petitioner Wilmette Park District, body politic and corporate located Village Wilmette, Cook County, Illinois. Organized administered pursuant Illinois statutes, District includes its jurisdiction four areas. The largest, Washington Park, extends approximately three-fourths mile along Lake Michigan was acquired partly grant State Illinois, purchase, exercise eminent domain. At north end has public during summer months many years, authority conferred Legislature. been used primarily residents but also open nonresidents. 4 Among facilities which provided at period review were bath house, automobile parking area, life-saving equipment, flood lighting, drinking fountains, showers, spectator benches, bicycle racks, first aid, supplies. operation maintenance area various services solely employed necessary personnel. 5 charged all admittance beach. Its charges types: daily fee fifty on weekdays one dollar Saturdays, Sundays holidays, no issued; flat rate could purchased an individual family basis. These made cover expense some capital improvements. Over years intended merely approximate these costs produce net income profit petitioner; 1940—1944 accounts beach, maintained cash receipts disbursements basis, reflected excess over expenditures $42.11. 6 In July 1941 Collector notified per tickets sold after 25 year. had previously collected taxes, it refused do Collector's notice. Subsequently Commissioner 1718 assessed petitioner's protest claimed should have 25, through 1945, plus interest sums due 3655(b) failure pay demand. amounted $6,139.93 out general funds raised property taxes. 7 filed timely claims refund rejected, 1946 this suit against Collector. Court entered judgment 76 F.Supp. 924.2 Appeals Seventh Circuit reversed. 172 F.2d 885. Because presented importance administration sections we granted certiorari. 337 937, 69 1517. 8 First. Government raises issue standing sue refund. As recovery here sought revenue fund deem financial clearly sufficient.3 9 Second. charge was, meaning statutory language, 'amount place.' words when taken their ordinary familiar reflect legislative comprehensive application. By terms embraces every payment order secure specific location. broad application less because anything history initial adoption language.4 view unnecessary consider can distinguished 'spectator entertainment,' are unable accept argument Congress only events.5 11 We think clear may 'place' sense (1). Petitioner's park, adjacent shoal waters, policed lighted; land defined, entrance gates. A patrons condition definite physical limits. Thus 'paid admission' those 1700(a)(1).6 12 cannot agree suggestion exempt conducted gain. 1701 did allow exemptions prior termination October 1, Act 1941, 541(b), 55 Stat. 687, 710, note. exempted events proceeds inured exclusively benefit designated organizations. But since activities readily might done, appears reason outside scheme. Exmoor Country Club v. United States, Cir., 119 961. 13 Nor there greater force contention apply case municipality. interpreting measures expressed application, ordinarily found them operative even though States expressly indicated subjects tax. See concurring New York 1946, 326 572, 584 n. 3, 66 310, 312, 315, 90 326. Allen Regents University System Georgia, 1938, 304 439, 58 980, 82 1448, decided law carried agency State, although does appear disputed. However, discover design municipally activities.7 regard interpretative controlled long continued administrative construction, denying exemption,8 followed repeated reenactment relevant language change.9 Cf. Helvering Winmill, 305 79, 59 45, 83 52. 14 Finally, rendered inapplicable make use facilities, thus affording characterization 'use charge.' Few taxable accompanied equipment admittee's license extends. Although table accommodations usually thought objects patron's use, yet 1704 declared purposes must treated rental charge. similar result obtain prerequisite, both area. Chimney Rock Co. 1927, 63 Ct.Cl. 660, certiorari denied 275 552, 48 115, 72 421; Twin Falls Natatorium D.C.S.D.Idaho 22 308.10 15 trial court, allowing considered tax.' exemption activity, then municipality escape claiming tax' private business advance claim. matter derived statute contemplates 'use.' Ill.Rev.Stat. c. 105, 8—7d (1947). law. Morgan Revenue, 1940, 309 78, 81, 626, 60 424, 426, 84 585. 16 conclude applicable. 17 Third. constitutionality levied instrumentality before 1448. inhibition nondiscriminatory athletic exhibition educational performance governmental function. 18 decision soon Gerhardt, 405, 969, 1427, principles limiting immunity taxation. Id., page 419, pages 974, 975. these, invoked decision, dependent upon nature function being performed excluded essential preservation government. need applicability doctrine, assertion rejected second restrictive principle reaffirmed Gerhardt decision. 'principle, exemplified cases where laid individuals affects burden passed taxpayer, forbids recognition speculative uncertain allowed would restrict taxing corresponding tangible protection government'. 419—420, According principle, 'is necessarily protected well substantially entirely absorbed persons.' 420, 19 While assumed direct assumption required considering limitation formulated case. Such here. It true, course, unless shift demand undeterminable extent adversely affect volume admissions.11 Insofar occurs, will widely available revenues reduced. admission,' facilitate absorption rather than evidence forced absorb maintain availability benefits. Metcalf & Eddy Mitchell, 1926, 269 514, 526, 46 172, 175, 384. 'The mere fact economic taxes government increase extent, wholly conjectural, operation, infringes immunity. burdens normal incidents organization same territory governments, possessed power.' supra, 422, 976. 20 follows objection petitioner, affirmed. 21 Affirmed. DOUGLAS MINTON took part consideration war major effect April 1944, 1943, 302(a), 21, 61, Feb. 1650. January respondent office based operations 1945. Prior $57.20 basis 1941. 42 Ill.L.Rev. 818, 819—820 (1948). Report House Committee Ways Means relating War 1917 'recommended places charged, motion-picture shows, theaters, circuses, entertainments, cabarets, ball games, etc., go religious charitable institutions agricultural purposes.' H.R.Rep.No.45, 65th Cong., 1st Sess. (1917). Cong.Rec. 2148 provisions restricting subsections other (a) 1700. 1700(b) imposes permanent lease boxes seats 'in opera house place amusement'; lieu 1700(a). 1700(c) sale box offices, 'theaters, operas, amusement' price price; addition 1700(d) 50 sales regular management 'any theater, amusement'. 1700(e) amounts admission, refreshment, service, merchandise, 'at roof garden, cabaret, furnishing profit'; Compare 961; 308; Koller, D.C.W.D.Wash. 1921, 287 F. 418. Accord: Dashow Harrison, D.C.N.D.Ill.1946, 87 553. 'admissions inure societies organizations sole improving city, town, village, municipality,' determine properly interpreted municipal corporation. Treas.Reg. 43 (1928 Ed.) art. 22; id. (1932 (1940 101.25. became recovered present note 2, supra. argued benefiting improvement afford applied corporations; thus, urged, repeal societies' still leave activities. If corporation existed implication, seems likely considerations notice hereafter belief agency. Congress, adopting 49 1757, 1792, June 22, 1936 303, 350, 28, apparently express withdraw National Parks statute. Sept. 20, 407d note, terminating admissions. (1919 Ed. Part 1) 42; (1921 art (1922 26; (1924 (1926 24; 101.27; (1941 101.16. 1918, 800, 40 1057, 1120; 227, 289; 1924, 500, 253, 320; 44 9, 91; 1928, 411, 45 791, 863; 1932, 711, 47 169, 271; Pub.Res.No.36, 1935, 431; I.R.C. §§ 1700, (1939), 1701; 541, 710. Huguenot Yacht D.C.S.D.N.Y.1940, 32 387, 388; Lent, Admissions Tax, Nat.Tax 31, 35—36 (1948); 61 Harv.L.Rev. 894 10, 40—42.

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