Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1903-01-24
Decision l ' to be Made
Determi, $ Legality Of
the Iowa Mulct Law
LAW ATTACKED DoNTwo GROUNDS
Cigarettes Sold in "orisinal Packages
and Hence Not Subject to Rssula-
ton by state-Law Placed in Iowa
Code in Manner Irregular Enough to
Render It Void.
Special to Times Republican.

that at the present term VI eAS SupASinS
court Of Iowa the court will determine
the legality Of the Iowa mulct law
or special tax on cigarette dealers. but
in view of the fact that the cigarette
makers have brought second action
to the first one, the de-
cision may be delayed another year.
The first test case was brought from
Marshall county and the American Io-
bacco Company sent their general
counsel from New York to appear be-
fore the supreme court and help knock
out the law. The case came up on
an action of property owners to have.
the tax RENTED, which was refused.
The cigarette people attacked the
whole law on two main grounds; hrst,
that cigarettes were purchased by the
dealer OF the American Tobacco Com
pany and sold in original packages"
hence are not subject to any regulation
by the. state; and second, on the ground
that the law was placed in the! Iowa
code in an irregular manner and In
manner to render 1t void. The Iowa
law Iorplodins saies u e'eal "a,
defeated IN the courts on the orlsAlai
package theory. Tne attorneys IN
arguing the present case depended
more largely on the fact that the Iowa
c,earatte tax law. which imposes
tax of 5000 year on the sale of cigar
sttas ana nroviies for assessing the
ta~ ag,inst the. nronerty where the ct-
on rattes we're sold was in fact put into
;tta codo as mart az the bin relating to
rav,s,on Of the criminal code.
of the state. The company
fact q nnrnorts to be nothing more
than taxing statute. It was there
fora ,I,aga1l "a add II To an omnibus
hi, rela tiy, :, In tho criminal statutes Of
stb,s sfslte. a, the case from Marshall.
ico,,ntv t,,is ;s relied gson an the chief
5fafense q, the cigarette tax. This case
was snhuitfed to the court last sum-
,ner and is still being considered by the
sunreme i1dges The attack on the
law as stated is regarded by lawyers
as strong one and likely to finish
the cigarette tax even as the cigarette
,,rohihitionE was brought to a finish.
s.s
Rut tho American Tobacco Com
tast case which was brought to the
state supreme court from Marshall
county. has brought another case in
which some other points are presented.
This comes from Muscatine county ON
ON action to eniofn the assessment and
levy the cigarette tax. Notice is Civ
en- that Junius Parker. of New York.
Of counsel for the tobacco people. Will
q annear and make an oral argument In
the case The plaintiff in this case.
a Mrs Tabor. ia a resident of Illinois
and owned the property where the ci-
ga rettes were sold. The lease provided
that no Illegal business Should be con-
Quoted there. She had no knowledge
that cigarettes were being sold there
until she received notice that cigarette
mulct tax had been levied against her
The contention is therefore
made in, this second and supplemental
case that the cigarette mulct tax law
is wholly illegal In that it is "in con-
of that clause of the con-
stitution of the United States and the
corresponding section OF the constitu-
tion Of the state OF Iowa which pro-
yides that no person shall be deprived
process OF law" The due process of
law" referred to as relating to assess
ments and taxes includes, according
to the cigarette makers attorneys, due
notice OF the assessment of property
and levy of tax and an opportunity
to appear and object to such levy:
neither of which is provided for In
the Iowa law. The doctrine Of the
cigarette mulct law is declared to be
IF the traffic in cigarettes,
a misdemeanor but little short of a
felony, can lawfully be suppressed by
taxation" say the attorneys for the
trust, why may not the same remedy
be applied to chicken stealing. con-
cealing stolen goods and trafficking in
the same, cheating by false pretenses,
gambling, counterfeiting, prostitution
and the like? The very thought of
such o course of procedure is abhorrent
to every well regulated mind" This
case has not yet been argued. If the