Hodge v. Muscatine County
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF IOWA. This was a petition in the District Court by the owner and tenant of - certain real estate in Muscatine, used for a tobacconist’s shop, to enjoin the defendants from assessing and collecting a tax of $240, upon the ground of the unconstitutionality of the law. ' Demurrers were interposed to the petition and to certain amendments thereto, which were sustained, the bill dismissed, and an appeal taken to the Supreme Court of…
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ERROR TO THE SUPREME COURT OF THE STATE OF IOWA. This was a petition in the District Court by the owner and tenant of - certain real estate in Muscatine, used for a tobacconist’s shop, to enjoin the defendants from assessing and collecting a tax of $240, upon the ground of the unconstitutionality of the law. ' Demurrers were interposed to the petition and to certain amendments thereto, which were sustained, the bill dismissed, and an appeal taken to the Supreme Court of Iowa, which affirmed the judgment of the court below. 121 Iowa, 482.
1Opinion of the Court
Mr. Justice Brown,
after making the foregoing statement, delivered the. opinion of the court.
This case involves the same questions as those just disposed of in Cook v. Marshall County, and in addition thereto the point is made that the laws of Iowa deny to the owner of property leased for the sale of cigarettes due process of law.
To answer satisfactorily the question thus presented, it is necessary to consider the laws of Iowa respecting the tax upon cigarette dealers, - and the methods of enforcing the same.
By section 5006 a fine and imprisonment are imposed for selling cigarettes.
By section…
2Cases cited14 opinions
- Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
- Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
- License Tax CasesSupreme Court of the United States · 1867
- McMillen v. AndersonSupreme Court of the United States · 1877
- Pervear v. CommonwealthSupreme Court of the United States · 1867
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3Cited by64 opinions
- Connecticut v. DoehrSupreme Court of the United States · 1991
- State v. Standard Oil Co. of LouisianaSupreme Court of Louisiana · 1937
- Murphy v. United StatesSupreme Court of the United States · 1926
- State ex rel. Wilcox v. RyderSupreme Court of Minnesota · 1914
- State v. WynneTexas Supreme Court · 1939
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