C. C. Taft Co. v. Alber
Supreme Court of Iowa
Appeal from Pollo Distriot Court. — 'Charles Hutchinson, Judge. Action to enjoin the enforcement of the penalty provided for in Section 5007 of the Code. The district court dismissed plaintiffs’ petition. Plaintiffs appeal.
1Opinion of the CourtGaynor, J.
This action is to restrain, by injunction, the auditor of Polk County from certifying to the treasurer of the same county the names of these plaintiffs and others as the owners of real estate in the city of Des Moines on which illegal traffic in cigarettes is carried on. Plaintiffs’ petition was dismissed, and plaintiffs appeal.
The complaint is that, if these names are certified by the auditor to the treasurer, a tax will be assessed against *1071these plaintiffs and their property, under the provisions of Section 5007 of the Code of 1897, which reads:
“There shall be assessed a tax of three…
2Cases cited5 opinions
- Koehler & Lange v. HillSupreme Court of Iowa · 1883
- Cook v. Marshall CountySupreme Court of the United States · 1905
- Hodge v. Muscatine CountySupreme Court of the United States · 1905
- Cook v. Marshall CountySupreme Court of Iowa · 1903
- Hodge v. Muscatine CountySupreme Court of Iowa · 1903
3Cited by9 opinions
- Green v. City of Mt. PleasantSupreme Court of Iowa · 1964
- Smith v. ThompsonSupreme Court of Iowa · 1934
- Iowa Hotel Association v. State Board of RegentsSupreme Court of Iowa · 1962
- Kartridg Pak Co. v. Department of RevenueSupreme Court of Iowa · 1985
- State ex rel. Woodbury County Anti-Saloon League v. RossSupreme Court of Iowa · 1919
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