City of Mount Pleasant v. Clutch
Supreme Court of Iowa
Appeal from the Ileiwy District Court. This suit was brought by the city of Mount Pleasant, to recover of the defendant the amount of the tax imposed upon him by the ordinance of the city, in the shape of a penalty for exercising the business of a transient merchant in the city of Mount Pleasant, without having paid the tax imposed upon him by the ordinances of the city. The cause was first tried before a justice of the peace, and taken by appeal to the district court.
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Appeal from the Ileiwy District Court. This suit was brought by the city of Mount Pleasant, to recover of the defendant the amount of the tax imposed upon him by the ordinance of the city, in the shape of a penalty for exercising the business of a transient merchant in the city of Mount Pleasant, without having paid the tax imposed upon him by the ordinances of the city. The cause was first tried before a justice of the peace, and taken by appeal to the district court. The district court decided that the provision of the £- Act to incorporate the city of Mount Pleasant,” approved July 15,…
1Opinion of the CourtStockton, J.
— By the fourteenth section of the charter, the city is invested with authority, among other things, “ to license, tax and regulate auctioneers, transient merchants, hawkers, pedlars, and pawn-brokers.” This is the portion of the act which the court held to be unconstitutional and void, on the ground that it imposed a penalty on “ transient merchants,” as such, and gave exclusive privileges to citizens within the corporation to do business, which other citizens temporarily residing in the city are prohibited from doing. A slight examination of the section of the act referred to, will, we…
2Cited by4 opinions
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