The Northwestern Reporter Volume 73 book
The Northwestern Reporter Volume 73 book

The Northwestern Reporter Volume 73 by Iowa Supreme Court
The Northwestern Reporter Volume 73
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Author: Iowa Supreme Court
Page Count: 1126 pages
Published Date: 13 May 2014
Publisher: Rarebooksclub.com
Publication Country: Miami Fl, United States
Language: English
ISBN: 9781236449429
Download Link: The Northwestern Reporter Volume 73
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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1898 edition. Excerpt: ... Gen. Assem. We have set out the substance of these sections In the opinion just referred to, and need not repeat them here. With reference to section 17, it need only be said that It relates to the time of payment of the tax, and to what it is necessary to do in order that such payment may be a bar to proceedings for violation of the general statutes prohibiting the traffic in Intoxicating liquors. We may also observe that the case of Clark v. Riddle, 70 N. W. 207, wherein we held that section 17 did not apply to cities acting under special charters, and the act passed at the recent special session of the legislature, and known as chapter 7, Acts 20th Gen. Assem. (Ex. Sess.), which undertook to legalize all sales made in cities acting under special charters, and all pro ceedlngs with reference thereto, have no bearing upon the question now before us. The whole matter is solved by a construction of section 7, which says, in effect, that, if it should be found on appeal that sales of intoxicating liquor had not continued for more than six months In the year for which the taxes were assessed, then the total tax for the year may be reduced pro rata. It is conceded that appellees sold liquor for more than six months of the year 1896. There can therefore be no remission under section 7. Claim is. made, however, that section 9 applies, and that appellees should pay no more than $450. It Is manifest, however, that the latter part of this section, being the part upon which appellees rely, has no application to this case, for the reason that It has reference to levies made at other than the September meeting. We are of opinion that the year referred to in this so-called "Mulct Law" Is the calendar year; that appellees are not entitled to...

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