Omaha daily bee., 1902-10-25
TEST OF CIGARETTE TAX
Iowa Court Asked to Declare It Illegal on
Unconstitutional Grounds.
COURT FIXES VALUE ON cHILD's LIFE
Opening of "Hope Hall" in Iowa-CIose
of Baptist state Convention At
PsIla-GoIng After For
tune in Scotland.
(From a stan COrrespondent.l

(From a stan Correspondent
DIES MONIES, Oct. 24.-(speeial)-ThI
supreme court Of Iowa today heard argu
ments in the case from Mashall county, in
volving the validity Of the Iowa law re,
lating to taxation Of dealers in cigarettes
The lows legislature passed a law which
prohibited the sale of cigarettes. This
was knocked out. Then when the code wal
revised in 1897 and the criminal statutes
were under consideration, an amendment
was added fixing a license of $500 a year
on dealers in cigarettes. This drove most
OF the dealers in cigarettes out of business
but the American Tobacco company deter
mined upon resisting the tax and choice
was made Of a case in Marshall county
as a test. This case was carried to the
supreme court. Today the case was sub
mitted. The tobacco company claims the
law Is unconstitutional on three grounds.
Reliance is placed on the familiar rule in
regard to original packages and the claim
that cigarette boxes are original packages,
and also on the fact that there is an ex-
emption Of jobbers and wholesalers, and
this is declared to be a violation Of the
rule that all taxation shall be equal. But
as developed in the discussion Of the case
today, the chief reliance OF the tobacco
people is on their claim that the manner
In which the law was placed in the code lie
contrary to the Iowa constitution! 1t was
added late in the session as an amend
ment to a general bill relating to criminal
procedure" when, in fact. 1t has no re-
lation whatever to criminal law and does
not make any p~retense Of being a criminal
statute. The attorneys therefore claim
that a taxing measure introduced as a
part OF a bill, the title of which refers
only I'm n uanaPaI NAV IN arfpnfnaI nrO-
cedIre, will be illegal. The decision will
affect a large amount Of taxes held in sus-
pense in Iowa, the estimate placing 1t as
high as 500, 900. When the law went into
effect the dealers were assessed for one
quarter, SIS each, and then most of them
left cigarettes out OF their stock. The
American Tobacco company took up the
case and guaranteed the payment OF the
tax in many cases and has a large amount
tied up in the litigation.
Value Of ChiId's Life.
The supreme court today rendered a de-
cision fixing the value of the life Of a
child 4 years old at not to exceed $1,000.
Webster county was sued for negligence
in regard to a bridge where John Hively
was killed. The responsibility was GER
tain, but the amount of the judgment was
in controversy. Judge Weaver, now of the
supreme bench, presided at the trial, and
when the jury returned a verdict Of $4,000
against the county Judge Weaver entered
Judgment for only $4,000 and it was ac-
cepted. But the county appealed and to-
day the supreme court declared that $4,000
is sufficient. The decisions filed were:
N. w. Eggleston, appellant. against John
Wattawa; Winnishiek county, Judge Fell
affirmed by McClain.
X H. RinIaV- AnneIAnt. ARAlnEf NrTGlnAF /
& Bossingham; Emmett county Judge Quar-
tom; affirmed by S~herwin:
Sarah j. Iampman against Adelia Lamp
man, appellant; Linn county, Judge Rem
ley; affirmed by Weaver. |
A: w. lively, administrator, against
Webster county, appellant; Wright county, |
Judge Weaver; reversed by Ladd.
Elisabeth BlegnerhSSSett appellant
Judge Kelley; reversed by Deemer.
Charity Work for Masons.
The annual state meeting of the Order
Of Eastern Star, held this week at oska-
resolved in favor Of a committee to
arrange the preliminaries for establish
.ent and maintenance of a home for the
widows and orphans of Masons in Iowa.
movement is to be carried on in con
nection with the work Of the Masons look
ing to the same end. The following officers
of the Order of the Eastern Star were
5ltClOus "OItHy mdtIOHb AiSs JdhO "OD-
Der, Cherokee; associate matron, Mrs. p.
L. Sever, Stuart; worthy patron, Rev. ]. c..
". Coke, Knoxville; associate patron, A. l.
Under, Muscatine; grand secretary. Mrs.
Maria Jackson, Council Bluffs; treasurer,
Mrs. Ella l.. Houghton. Red Oak; conduc-
ress, Mrs. Lena Ward. Eldora; associate
Ethel Geneva, Oskaloosa.
The appointed officers are:
Chaplain, Sarah Chick. Cherokee; Adah,
Anna Miller, Spirit Lake; Ruth, Charlena
Nelch, Humboldt; Esther, Martha B, Nor
is, Manchester; Mathea, Lilly Hall, Alta;
Clecta, Ida Webster, Waucoma; marshal.
Iennie Callahan, Dubuque; warden, Anna
vens, Persia; sentinel, Amer Albersan, /
1
Going After u Fortune. {
William McCollum, a Dallas county far
ner, is soon to go to Scotland to claim A.,
valuable lagacy left by an ancestor. The :
amily came from Scotland to Prince Ed .
1ard Isle many years ago and then scat :
cred to the states. Nearly all the collateral :
ranches have disappeared. Mr.. McCollum :
as been a resident Of Dallas county many
ears, but has assured evidence that he is
ntitled to a valuable estate left in Scotland =
nd he will claim 1t. There appears to be =
o doubt OF the correctness OF his history.
Open Novel Institution.
The dedicatory exercises for Hope Hall"
ook place on the farm of L. 8. Comm in
county today and members OF the
Board Of Control and other state ON c
ers. including Warden Hunter of the state 1
were present. Mrs. Maud 4
Arlington Booth was present and delivered 9
a address. The institution was founded
y Mr.. Conn as a refuge for ex-convicts c
no are turned out without having any r
lace to go. The charity has been given {
by the state ofieiaIs and all
l~terested in the betterment Of the criminal 7
asses. A fine building has been erected
nd the same will be opened very soon.
Baptist state Convention.
The annual state convention Of the Bap-
SITS Of Iowa closed today at Pella. A g
lovement is started to have permanent Il
oard headquarters In Des Moines. Next II
ears convention will be held in Sac City. n
he following officers were chosen for the CT
ew year: Hon. d. G.. Shull, Sioux City. Is
resident; z, B. Smith, Waterloo, vice
resident; s. e. Wilcox. Des Moines sec 4
and general missionary; Fred B.