Hodge v. Muscatine County
Supreme Court of Iowa
Appeal from Museatme District Court. — Hon. W. F. BRANNAN, Judge. Suit in equity to enjoin defendants from assessing, leyyiüg, or collecting a cigarette mulct tax, upon the property of plaintiff Tabor, which was used by plaintiff Hodge, for the purpose of retailing tobacco and cigars, on the ground that the provisions of the “mulct law” authorizing such tax are unconstitutional and void as applied to an owner of property which has been leased to another.
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Appeal from Museatme District Court. — Hon. W. F. BRANNAN, Judge. Suit in equity to enjoin defendants from assessing, leyyiüg, or collecting a cigarette mulct tax, upon the property of plaintiff Tabor, which was used by plaintiff Hodge, for the purpose of retailing tobacco and cigars, on the ground that the provisions of the “mulct law” authorizing such tax are unconstitutional and void as applied to an owner of property which has been leased to another. The trial court dismissed plaintiffs’ petition, and they appeal.
1Opinion of the CourtDeemeR, J.
As the case involves the constitutionality of certain statutes,- it seems necessary, although they are familiar to the profession, to set some of them out in extenso. Section 5006 of the Oode forbids in general terms the manufacture, sale, exchange, or disposition of cigarettes or cigarette paper. Section 5007 reads as follows:
“Tax on Sale. There shall be assessed a tax of three hundred dollars per annum against every person, partnership or corporátion, and upon the real property, and the owner thereof, within or whereon any cigarettes, cigarette wrapper, or any paper made or prepared for use…
2Cases cited24 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Davidson v. New OrleansSupreme Court of the United States · 1878
- Taylor v. SecorSupreme Court of the United States · 1876
- Hagar v. Reclamation District No. 108Supreme Court of the United States · 1884
- McMillen v. AndersonSupreme Court of the United States · 1877
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3Cited by18 opinions
- State ex rel. Wilcox v. RyderSupreme Court of Minnesota · 1914
- State v. WynneTexas Supreme Court · 1939
- People Ex Rel. Bradford v. BarbiereCalifornia Court of Appeal · 1917
- Mabee v. McDonaldTexas Supreme Court · 1915
- Beebe v. MagounSupreme Court of Iowa · 1904
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