Smyrna times., 1894-04-18
Temperance-The Situation in Iowa
BY A. j. KYNETT, D. D., Ii. D.

Inc prolonged aBltatlOn or the tenn
perance question in Iowa is, so far as
legislation is concerned, for the present
practically ended by the passage of
what is described as 1.-THE Mulct Local
Option Law" We may summarize the
result as follows:
l. The Prohibitory law is not re-
pealed, but remains in full force and
effect, except as provided by the law
just PISSED. Section 16 of the new act
provides that nothing in this act con-
taineG shall in any way be construed
to mean that the business of the sale of
liquors is in any way
nor is the same to be con
strued in any manner or form as a
license, nor shall the assessment or pay
ment Of any tax for the sale of liquors
as aforesaid protect the wrongdoer
from any penalty now provided by law
except that on conditions hereinafter
provided certain penalties mag be sus-
peaded. The italics are mine.)
>. An anual tax of six hundred dol
lars is imposed upon the property and
persons where Intoxicating liquors are
sold - kept with intent to sell. Such
places and persons are identified by the
assessor OF each township, Incorporated
lcWu or city, giving name of persons
ana description Of real estate. If this
officer shall fail to perform this duty,
any three citizens of the county can,
by verified statement addressed to the
county auditor, have such persons and
places listed. When SO entered by the
assessor, or on the information by three
citizens, the taxes must be levied.
Whether rightly or wrongly may be
determined judicially upon the appli-
cation of the persons or owner of the
property, upon whom the onus of proof
is made to rest. 4 United States In
ternal Revenue receipt or fact of sale
is made conclusive proof that the tax
was properly levied. An appeal may
be taken to to District Court by the
party aggrieved or by any three citi-
Zens if rebate be granted. If sales con-
tiaue for less than six months, a pro
portional rebate may be granted. The
tax must be levied by the Board of
Supervisors in September Of each year,
and record of the persons and prop
erty shall be kept in a book provided
for the purpose, and all taxes so levied
shall be certified to the county treas
urcr for collection. The tax must be
paid semi-annually in April and DC.
tober, and in case Of failure to pay any
installment, Il penalty of twenty per
cent, shall be added, together with one
per cent. monthly thereafter until paid.
One half of the tax collected goes to
the county, and the other half to the
municipality. IL is made the duty Of
the Executive Council to enforce the
law, and said council has power to sus-
pend or remove any officer refusing or
failing to perform his duty. In cities
of five thousand or more inhabitants
the tax may be paid quarterly in ad-
vance.
This act provides that the penalties
imposed by existing laws "may be
suspended" and the Mulct law in cities
Of five thousand inhabitants or more
upon a written statement of consent
signed by majority Of the uOters who
voted at the last proceeding general
election, which statement shall have
filed with the county auditor, and
shall be a bar to proceedings under the
statute prohibiting such business, pro-
vided:
Il. The person appearing to pay the tax
shall file with the county auditor a certi-
fled copy Of a resolution regularly adopted
by the city council consenting to such sales
and a written statement of cOnset from all
the resident freeholders owning property
within fifty feet ofthe premises where said
business Is carried on. But in nOcase shall
said business be conducted within three
hundren feet of any church or school
house
-, lie shall file with the county auditor
to be approved by the clerk of the District
Court, a bond in the sum of three Thousand
d0ilars, conditional upon the faithful OBJ
servance of all Of the provisions Of this act,
and for the payment of any and all dam
ages that may result from the sale Of in
toXicating liquors upon the premises OcCu-
pied by the obligatOr. Said bond shall be
signed by himself rs principal, and by two
sureties who shall qualify each in double
the amount ofthe bond, and neither of
whom shall be surety on any other like
bond
'3. said selling OF keeping for sale of in
toNicatng liquors shall be carried on in a
SjHqicrooo, having but one entrance or crit
and that opening upon u public business
street The bar where liquors are furnished
shall be in plain riejc from the street, un.
| ob>tructed by screens, blinds, painted win
| dows, or any other device. There shall be
no chairs, benches, nor any other furniture
/ in front of the bar, and only such behind
| the bar rs is necessary for the attendants
| y list of names of all persons employed
! about the place shall be fled with the
| county auditor, and no person shall be per
| mitted behind the bar except those whose
names are listed with the county auditor
II. The place shall be conducted in
! quiet, orderly manner
! -. There shall be no gambling or gam.
! ing with cards. dice billiards, or any Other
! device nor any music, dancing, OF any
! othe form of amusement or entertainment
either III the room where said business il
carried on or any adjoining room or build
| ing controlled by the person, partnership
or corporation carrying on said business.
"G. There shall be no obscene or impur,
decorations, inscriptions, placards, or any
such thing in the place
-. There shall be no female person EN-
ployed in the place.
"S Tho place shall not be open nor shal
any sales be made earlier than 3 A. NJ, MOI
later than 10 P, NJ, on any day. 1t shal
not be open at all nor shall any sales bl
made on the first day of the week. com
monty called Sunday, nor on any Election
Day or legal holiday, nor on the evenin!
ofsuch days.
80 No minor drunkard, or intoxicated
person shall bo allowed in the room, anC
no sales of intoxicating liquors shall b,
made to any MINOR, drunkard, or intoxica
ted person, or knowingly any person VIII,
has taken any Oft the recognized cures fo
| drunkenness.
10 No sale of intoxicating liquors shall
be made to any person whose wife, parent
husband, child, brother, sister, guardian
ward over fourteen years of age, or EN-
pluyer shall, by written notice, forbid sucl
sulos.
III. lfthe property has not been g.
lieted for taxation rs required in Section
of this act, then the person appearing t.
pay the tax shall report the same to tn
county aditor, to be listed for taxation"
The county auditor Is required t,
keep all papers required by the act aC
cessible for inspection by any citizel
who may desire it. A failure or refusa
to do SO is punishable by fine of $15
for each otlense.
Besides the Mulct tax of$600 apple,
, to all cases, cities and incorporate
towns have power to levy and colleC
additional taxes and TO adopt rules an
ordinances for either regulating or cor
, trolling such trafllo,not iD conflict wit
tho provisions of the act.
The conviction, which is CONSTANT
growing deeper and stronger, Of tn
> imperative necessity for aa alliance
all temperance people without distinS
ton of political party or religious Sc,
4 to contend against this "enemy