Crawford County v. Laub
Supreme Court of Iowa
Appeal from Crawford District Court. — Hon. S. M. Elwood, Judge. John Coulter operated a saloon, in which, intoxicating liquors were sold, on lot 1, in block 4, in the town of West Side, from July 19,-1894, to October 1st of the same year, in pursuance of the provisions of the mulct law. This lot was duly assessed, and the tax levied.
Read the full summary
Appeal from Crawford District Court. — Hon. S. M. Elwood, Judge. John Coulter operated a saloon, in which, intoxicating liquors were sold, on lot 1, in block 4, in the town of West Side, from July 19,-1894, to October 1st of the same year, in pursuance of the provisions of the mulct law. This lot was duly assessed, and the tax levied. When he ceased business, there was a balance of one hundred and nineteen dollars and sixty cents due from Coulter, which was unpaid, and constituted a lien on the lot then owned by Ellen Waldron Crow. She sold it to the defendant in 1896. The premises were…
1Opinion of the CourtLadd, J.
That the tax levied against a lot on which a liquor saloon is operated under the mulct law is a debt for which the proprietor and his sureties are personally liable in a suit on his bond was held in Marshall County v. Knoll, 102 Iowa, 573. No other remedy on the bond existed, and the right to maintain an action thereon was necessarily implied. See McInerny v. Reed, 23 Iowa, 412; Findley v. Taylor, 97 Iowa, 420; State v. Tittman, 103 Mo. 553 (15 *357S. W. Pep. 936)_. Here the proprietor is not a party, and the only remedy sought is against the real estate. Section 1 of chapter 62 of the Acts of…
2Cases cited17 opinions
- Rees v. City of WatertownSupreme Court of the United States · 1874
- Thompson v. Allen CountySupreme Court of the United States · 1885
- City of Dubuque v. Illinois Central RailroadSupreme Court of Iowa · 1874
- City of Carondelet v. PicotSupreme Court of Missouri · 1866
- Corbin v. YoungSupreme Court of Kansas · 1880
12 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- State v. Chicago & Northwestern Railway Co.Wisconsin Supreme Court · 1906
- Lucas v. PurdySupreme Court of Iowa · 1909
- Plymouth County v. MooreSupreme Court of Iowa · 1901
- Hawkeye Life Insurance v. Valley-Des Moines Co.Supreme Court of Iowa · 1935
- In re Estate of DaltonSupreme Court of Iowa · 1918
5 more not listed; retrieve them via the Exa API.