Legal Opinion

Yoerg v. Iowa Dairy Industry Commission

Supreme Court of Iowa

Decided October 20, 1953No. 48357PublishedCited by 15 opinions

1Opinion of the CourtOliver, J.

Chapter 179, Code of Iowa, 1950, provides for tbe creation of Iowa Dairy Industry Commission and specifies its various powers and duties with reference to dairy products and their promotion. Code section 179.5, as amended by Acts 1951 (54th G. A.) chapter 79, section 2, provides in part:

“Excise tax.
“1. There is hereby levied and imposed an excise tax of one cent per pound or fraction thereof upon all butterfat sold in the state during the period beginning May 1 and terminating June 30 inclusive, annually; * * ®. * * *
“All taxes levied and imposed under this chapter, shall be paid to and…

2Cases cited45 opinions

  1. Ford Motor Co. v. Department of TreasurySupreme Court of the United States · 1945
  2. United States v. LeeSupreme Court of the United States · 1882
  3. Ex Parte State of New York, No. 1Supreme Court of the United States · 1921
  4. In Re AyersSupreme Court of the United States · 1887
  5. Matthews v. RodgersSupreme Court of the United States · 1932

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3Cited by15 opinions

  1. Collins v. State Board of Social WelfareSupreme Court of Iowa · 1957
  2. Batcheller v. Iowa State Highway CommissionSupreme Court of Iowa · 1960
  3. State Ex Rel. Cairy v. Iowa Co-Operative Ass'nSupreme Court of Iowa · 1956
  4. Megee v. BarnesSupreme Court of Iowa · 1968
  5. Conrad v. Le MoinesSupreme Court of Iowa · 1961

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