Cook v. Marshall County
Supreme Court of the United States
ERROR TO THE SUPREME COURT OF THE STATE OF IOWA. This was a petition by the owner and the tenant of a certain room in the city of Marshalltown, Iowa, addressed to the board of supervisors, for the remission of a tax of $300, imposed upon the business of selling cigarettes, which business was carried on by; Charles P. Cook, one of the plaintiffs in error.
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ERROR TO THE SUPREME COURT OF THE STATE OF IOWA. This was a petition by the owner and the tenant of a certain room in the city of Marshalltown, Iowa, addressed to the board of supervisors, for the remission of a tax of $300, imposed upon the business of selling cigarettes, which business was carried on by; Charles P. Cook, one of the plaintiffs in error. The petition being denied, an appeal was taken to the District Court, where a demurrer was interposed, which was sustained by that court, and ah appeal taken to the Supreme Court, where the judgment of the District Court was affirmed. 119…
1Opinion of the Court
*268Mr. Justice Brown,
after making the foregoing statement, delivered the opinion of the court..
This case involves the constitutionality of section 5007 of the Iowa Code, imposing a tax of $300.per annum upon every person, and also upon the real property and the owner thereof, whereon cigarettes are sold or kept for sale. The section is printed in full in the margin.1
The facts of the case were that the plaintiff, Charles P. Cook, carried on a retail cigar and tobacco store upon premises leased by him from his co-plaintiff. Cook ordered his cigarettes of the American Tobacco Company, at St. Louis.…
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