Engelthaler & Hasek v. Linn County
Supreme Court of Iowa
Appeal from Linn District Court. — Hon. William Gr. Thompson, Judge. Application for rebate of tax levied under the pro* visions of what is known as the “Mulct Law.”
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Appeal from Linn District Court. — Hon. William Gr. Thompson, Judge. Application for rebate of tax levied under the pro* visions of what is known as the “Mulct Law.” A tax of six hundred dollars was levied by the board of sup-ervisiors of Linn county at its regular September meeting against the plaintiff and the property in which they were doing business-. At the time of the levy, plaintiffs had on file a petition for the rebate of the tax for the months of January, February, and March. The board denied the petition, but, upon appeal to the district court, it was sustained, and the county…
1Opinion of the CourtDeemer, J.
From the agreed statement of facts upon which the case was> tried in the district court, we find that appellees sold no liquors in the county of Linn in the year 1895, prior to the month of April. They commenced to sell on the first clay of that month, and continued in business down to' the time of the trial in the district court. On this record the trial court held that the year referred to in the Acts of the Twenty-fifth General Assembly, chapter 62, relating to sales of intoxicating liquor, commenced, in so far as these appellees are concerned, on the first day of April, and that they were…
2Cases cited2 opinions
- Clark v. RiddleSupreme Court of Iowa · 1897
- In re the Liquor Tax Against David & GermanSupreme Court of Iowa · 1897
3Cited by1 opinion
- Hubbell v. Polk CountySupreme Court of Iowa · 1898