Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1904-11-24
Supreme Court Holds That
Storerooms of Liquor Dealers
Are Liable to Mulct Tax
LAW SAYS "kEEPING FOR SALE"
Language and Intent of tho LeolsIa-
ture Was That Business Should Be
Conducted in One Room and Wheth-
ar Sales Are Actually Made Makes
No Difference.

pes Moines, Nov. 24.-The supreme
co,,rt of Iowa yesterday decided that
saloon men cannot maintain ware
houses from which to supply their ga
looms, without paying the mulct tax
and operating the warehouses under
the mulct law.
The case in which the decision was
made was that Of A. Bell against w. S.
Hamm of Atlantic. Judge o. d. Wheel
er had granted an injunction restrain
ing Hamm from maintaining u ware
house from which he supplied his sal
ocn with liquors. 1t was admitted that
he was conducting q lawful saloon ana
that he did not use the warehouse FOR
any purpose except to store liquors I'M
til they were needed at the saloon
absolute publicity seems to be the
dominating thought Of the statute"
says the court. In effect, the declnra-
ton Is that he who keeps for sale ana
he who sells shall do so without sub
terfuae or evasion and In the full gaze
OF all with whom concern may lead
to scrutiny. No other reason for the
provision csaid selling or keeping for
sale shall be carried on In q single
room having but one entrance or exit
etc) presents itself to our minds or is
suggested in argument by counsel. Ac-
oepting such to be the purpose Of the
statute, we come to the question:
What IS meant by the language found
therein: Said selling or keeping for
sale shall be carried on in q single
room, etc? We think that there can
be but one answer to this question.
Put In PLATA language, the legisla-
ture has said to all who may propose to
engage in the traffic that the right to
do so shall be subject to the imperative
condition that the business Of keeping
liquors intended to be sold, as well as
the business Of selling, on the part Of
any particular dealer shall be confined
to one room. 1t Is immaterial, there
FORE that in this particular case 1t does
not appear that any sales have been
made or are intended to be made from
the warehouse. The business, and this
includes keeping for the purpose of sale
els we'll as the selling, must be carried
en- within the four walls Of q single
room. 1t is suggested on the part of
the appellee that 1t must have been
within the legislative contemplation
that IL the right were conceded to every
saloon keeper to store liquors in one
or hundred places outside of his sa-
loon and in out of the way places 1t
would not only make Illicit traffic pos
sfble, but altogether probable. However
this may be, we are disposed to believe
that it was Intended to guard against
the possibility even, and we think the
Legislature has spoken clearly. This be-
ing true, 1t is our duty to enforce the
law as we find it. II the restriction is
hard or unnecessary it is for the legis-
lature to give relief and not for the
courts The conclusion reached Is In
harmony with our former holdings
",rhe recent case Of State against
Donahue, 100 Iowa, 1874, Is not In con-
nict What WI, there held was simply
that a place for the refrigeration might
be partitioned off from the saloon room
If thereby the one room effect was not
destroyed, ana such refrigerator was
not adapted to or fitted up as a sales
room and could not be resorted to for
that purpose