Ottumwa tri-weekly courier. [volume] (Ottumwa, Iowa) 1903-1916, 1903-10-24
ARE AFFIRMED
JUDGES M. A. ROBERTS AND ROB.
ERT SLOAN SUSTAINED BY
SUPREME COURT.

Two cases in which Judges NJ. A.
Roberts and Robert Sloan We're sus-
tanned We're handed down by the SUI
preme court of the state of Iowa yes,
law was again declared constitutional
by the court.
The case which brought out the
opinion from the supreme court upon
the cigarette law was from Muscatine
county and was an appeal on a suit
brought in Muscatine county and was
an appeal on a suit brought in that
county by r. Z. Hodge, proprietor OF
cigar and tobacco store, and Mrs. j..
Tabor, owner of the building in which
the store was located. 1t was a test
case to enioin the county from collect
ing the mulct tax on cigarettes and the
law was assailed as unconstitutional
and void. The suit was dismissed in
the trial court, and then the plaintiffs
appealed to the supreme court The
claim made by the plaintiffs in their
appeal was that section 5007 of the
Iowa code is void because it deprives,
or may deprive, private citizens of
property without due process of law.
1t was also claimed in behalf of the
plaintiffs that the law had no provis-
ion for a notice to the dealer or to
the real estate owner, that the charge
made is in the nature of criminal
penalty and the measures provided for
its collection and enforcement are not
adapted to the ends sought. The claim
is also set up that the attempt to en-
force the criminal penalty through the
taxing machinery OF the state is revo-
! lutionary and that the law is arbi-
I. trary and not in conformity with the
provisions of the constitution. The
act is finally assailed as an attempt
to regulate interstate commerce.
Opinion by Justice Deemer.
The opinion of the supreme court
denying the force of these charges is
written by Justice Deemer. He holds
that the contentious of the plaintiffs
all reyolve around the central claim
! that the tax amounts to the taking OF
| property of the plaintiff without due
pIOcStSSs Ol lttN. tlls hlllulcI5 luN, ltit
court says, can be fairly said TO be 9
tax imposed on business. and because
! it is imposed for the double purpose
of regulation and revenue is no rea-
/ son for declaring it invalid.
Affirms Lower Court.
Being a tax, the court says, it was
competent for the legislature to pre-
scribe the proceedings and process OF
/ its collection. Further, it is held that
! the power of taxation is inherent il
| its sovereignty and this power, it has
| been, 'in its nature acknowledges nc
! boundary"
| firms the lower court throughout, it il
stated by the supreme court that "ths
iunrcasonableness of the act is not {
ma tier for our consideration There
is nothing arbitrary in a statute whicl
provides for the collection of tax b,
| summary proceedings. Such proceed
| ings are necessary to secure promp
| payment. They existed long before TIL,
constitution was formed ana are il
accord with the law OF the land"
A similar case tried some time agt
from the Marshall county distric
/ court, Is now before the United States
| supreme cout. 1t was decided by tn,
| Iowa court ON much the same claimi
which We're put forth in the presen
claim for the uhconsututionallty o
the law.
Other Opinions.
!. The opinions handed down in whicl
Judges Roberts and Soan We're inter
ested were as follows:
i Hartman Manufacturing company
4 appellant, VS.. w. |. Luse ct al, appel
lees; Van Buren, county; NJ. A. Rob
erts, judge. Affirmed; opinion b.
4 Chief Justice Bishop.
1 Suit was on forcible detention o
real estate. The trial was to cour
with judgment in favor of the defen
dant and plaintiff appealed.
James Craig VS.. Wabash Railwa.
company appellant; Appanoose coun
| ty: Robert Sloan, judge. Affirmed
1 opinion by Ladd.
+! Craig brought suit for value of hors
said to have been killed by railway a
a point where it had right to fence
but did not do so. The jury found fo
i the plaintiff and that the horse wa
killed on the crossing.
4 FAMILY FUED ENDS FATALLY
! TWO will Die as Result of Battle /