Newton v. McKay
Supreme Court of Iowa
Appeal from Polk District Court.— Hon. W. H. McHenry, Judge. This is an action in equity to enjoin tbe defendants, who are officials of the county of Polk, from collecting a mulct tax assessed against plaintiff’s property by reason of the sale of intoxicating liquors thereon. The trial court granted the relief prayed, and defendants appeal. —
1Opinion of the CourtDeemer, J.
process: notice, 1. Constitutional law: mulct taxes: statutes: due The case turns upon the constitutionality of sections 2433 et seq. of the Code, relating to what are now familiarly known as “ mulct taxes.” It is argued that these statutes are unconstitutional, for the reason that the property owner is given no notice of the proceedings against his property, and is afforded no opportunity to be heard with reference *598thereto, and for the further reason' that the tax is in effect a license, and that the amount thereof cannot be collected in a summary way, but only through regular judicial…
2Cases cited9 opinions
- McMillen v. AndersonSupreme Court of the United States · 1877
- Spencer v. . MerchantNew York Court of Appeals · 1885
- Macklot v. City of DavenportSupreme Court of Iowa · 1864
- Yeomans v. RiddleSupreme Court of Iowa · 1891
- Hodge v. Muscatine CountySupreme Court of Iowa · 1903
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3Cited by6 opinions
- State v. RopeCourt of Appeals of Texas · 1967
- In re Otto F. Lange Co.District Court, N.D. Iowa · 1908
- Ahlers v. City of EsthervilleSupreme Court of Iowa · 1905
- In re the Appeal of the Des Moines Union Railway Co.Supreme Court of Iowa · 1908
- Gaspari v. Madison CountySupreme Court of Iowa · 1923
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