Des Moines Brewing Co. v. Polk County
Supreme Court of Iowa
Appeal from Polk District Court. — Lawrence I)e Grape, Judge. Action by the plaintiff to recover from the defendant county the amount of certain mulct taxes' heretofore paid by it, on the ground that such taxes were illegally exacted. There was a demurrer to the petition, and the plaintiff has appealed.
1Opinion of the CourtEvans, J.
1. Intoxicating liquoks: mulct tax: wholesale dealers. I. The plaintiff was formerly a manufac- ■ turer of spirituous, malt, and vinous liquors, and operated its manufacturing plant in Polk County. It seeks to recover the amount of the mulct taxes so paid, covering the years 1908 to 1915, inclusive. The action is predicated upon the theory that no mulct tax was properly collectible from a manufacturer of intoxicating liquors, unless such manufacturer sold liquors at retail. This contention is predicated upon.our statutory* provisions pertaining to the mulct tax and to the manufacturing of…
2Cases cited6 opinions
- Bell v. HammSupreme Court of Iowa · 1904
- Guedert v. Emmet CountySupreme Court of Iowa · 1902
- Sowles v. MartensSupreme Court of Iowa · 1913
- In re the Appeal of the Des Moines Union Railway Co.Supreme Court of Iowa · 1908
- Orke v. McManusSupreme Court of Iowa · 1909
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