Legal Opinion

Knoll v. Marshall County

Supreme Court of Iowa

Decided October 15, 1901PublishedCited by 1 opinion

Appeal from Marshall District Court. — IIon. Obed Caswell, Judge. Defendants'’ demurrer to plaintiffs’ petition was sustained, and plaintiffs electing-to stand on their petition. judgment was rendered against them, from which they appeal.

1Opinion of the CourtGiven, C. J.

— I. The petition shows: That in 1894 one Akers, lessee of defendant McManus, kept a saloon for the sale of intoxicating liquors, under the mulct law, on premises described, upon which defendant Estabrook held a mortgage. That said premises have since been conveyed to defendant Peckham; and that plaintiffs were sureties upon the bond of said Akers. Defendants McManus and Estabrook, claiming that the mulct tax was excessive and in part illegal, instituted proceedings to reduce the same, and to enjoin the collection of, the tax as assessed, offering to pay the amount conceded to be due. The…

2Cases cited2 opinions

  1. Gilbert v. AdamsSupreme Court of Iowa · 1896
  2. Manning v. FergusonSupreme Court of Iowa · 1897

3Cited by1 opinion

  1. O'Brien County v. MahonSupreme Court of Iowa · 1905

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