Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1903-02-02
LAW
DECLARED Valid
Iowa Supreme Courts Decision
Today Knocks out the Orig
inal Package Theory
JUDGE suRNHAM is SUSTAINED
The Mulet Tax on Sale of cisarets
Held to Be Valid in Test Case From
Marshall county-Justice Weaver
SCOTS at the "orisinaI Package" Plea
Of the American Tobacco Company.
Special to Times-Republican.

Des Moines, Feb. 1.-THE supreme
court today upheld the legality of the
cigaret mulct tax on the test case
brought by the American Tobacco
Company from Marshall county. The
opinion is written by Justice Weaver
and fully sustains Judge Burnham al
every point. The attempt of the cigare;
dealer to escape under the Original
package rule of interstate commerce
is branded by the court as a fraud, and
the decisions of the courts in granting
protection to various forms of COM
merce is declared to be a perversion Of
the original supreme court decision
The court holds that, according to all
common sense. the cigaret people will
not sell original packages in Iowa. The
claim that the law was not legally
passed is also dismissed as without
merit, as is also the claim that the law
Is not uniform as to operations.
The case is the first one under the
cigaret mulct law to be decided in the
state, and is naturally OF great impor-
lance. The correct title of the action is
p Cook and Edward Plunkett, APP
pellants. VS.. Marshall County. 1t has
passed thru many stages since it was
begun in 1899. when Nj. Cook, then a
restaurant keeper, filed petition with
the Marshall county board of super
visors to have the nulct tax RENTED.
The board overruled the petition, as
about that time a case was decided In
Tennessee, known as the Austin case.
In which law similar to the Iowa law
was sustained. Mr.. Cook then appealed
to the court and a stipulation was made
that the case stand continued until the
Austin case was finally disposed of by
the United States supreme court, to
which the American Tobacco Company
had appealed. The Austin case was
decided against the tobacco company in
1900, and County Attorney Stone, of
Marshall county. de.nurred in the dis
trict court, on the basis of the Austin
decision to Mr.. Cooks petition. Two
were then fffsd in which
Mr.. Cook claimed that the Iowa law was
illegal. for the reason that the subject
matter was not embraced in the title.
according to section % of the consitu-
ton of Iowa. On April 4. 1901, another
amendment was fled in which 1t was
alleged the law was in violation of the
fourth amendment Of the, constitution
OF the United States, also of Iowa, re-
earding the interference of interstate
commerce. Judge .Burnham sustained
the demurrer to the petition and the
thereto. and confirmed the
tax against the plaintiffs property. The
case was appealed in June, 1901, and
came up for an oral argument by
Junius Parker, of New York, for the
tobacco company. and County Attorney
stone, Of Marshall county, before the
supreme court last October go,
The tax, cording to the law, is Ssoo
per year. In Marshall county eight or
nine dealers are Interested, andsthe tax
es ,iue are for period of two years.
The county gains by the decision In the
nei,rhborhood of $4,000. The Americ
Tot,acco Company will undoubtedly
take an appeal to the United States SUI
preme court. 49,,
The court also decided the case from
county involving the Lund
land fraud, in which Lewis Russ. OF
chicago. was defrauded out OF over
500. 900. The court denied Russ any
relief. holding that Lund acted as NJ
agent.