Decorah public opinion. (Decorah, Winneshiek County [Iowa]) 1895-1928, 1909-12-22

control the same" of Two Hundred
Dollars annually; all such taxes
shall be perpetual lien upon all
or connected with the business.
Be and the same is hereby amend
ed to read as follows:
That for the purpose of protecting
the property of the City of DEBORAH,
Iowa, and its inhabitants and pre-
serving peace and good order there
in there shall be levied upon and
collected from every person, partner
ship or corporation, other than regist-
cred pharmacists having permits, en-
gagged in selling or keeping with in
tent to sell, any intoxicating liquors,
and upon any real property, and the
owners thereof, wherein or whereon
Intoxicating liquors are sold, or kept
With intent to sell, in this city, a tax
additional to that provided by the
Act of the 25th General Assembly
of Iowa entitled An Act to tax the
traffic in intoxicating liquors, and
to regulate and control the same" CT
Three Hundred Dollars annually;
all such taxes to be a perpetual lien
upon all property, both personal and
real, used or connected with the
business.
Section 2-That Sections Three
CD and Four ca of Ordinance No.
Ill, of said City of DEBORAH, Iowa,
relating to and providing for a tax adj
ditional to that provided for by the
18th General Assembly of the State
of Iowa, by the Act entitled IAN Act
to tax the traffic in intoxicating Ii
Quors and to regulate and control
the same, be and the same are here
by repealed, and the following are
enacted in lieu thereof:
Section 3-It shall be the duty of
the city assessor, in the months of
December, March, June and Septem-
Der, to return to the. city clerk a
list of places wherein intoxicating
liquors are sold or kept with intent
to sell, together with the name of the
occupants, tenants, owners or agents
OF the property wherein such bust
ness is conducted, and who shall
keep a record thereof in a book kept
for that purpose.
Section 4-That no consent shall
be granted to any person for more
than one year, in advance, and be-
fore any application shall be acted
upon, the applicant shall pay into
the Treasury of the City of Decoran,
Iowa, annually the sum of $4,000,
payable quarterly in advance, and
exhibit his receipt, therefor.
Section 5-The County Auditor
of Winneshiek County, Iowa, is
hereby authorized and instructed to
assess tax of 100000 for the use
of the City Of DEBORAH, Iowa. in
addition to the $500 levied under
the mulct law, on each and every
place listed by the assessor, or in
any other manner, as a place where
intoxicating liquors are sold. Said
additional tax of $500 shall be COL
lected in the same manner, and at
the same time as is provided for
the collection of the 100000 provid-
ed for in said mulct law.
1t shall be the duty of the City
Clerk to file a copy of this ordin-
ance, duly certified, with the County
Auditor of this county, within 10
days after its passage.
Section 6-Should the city assess
or for any reason fail, neglect or re-
fuse to perform the duty, as set
forth in Section of this amend
ment to ordinance No. I'll, then,
and in that event, any three citizens
of the city can procure the listing
of the names of all persons engaged
in the sale and keeping with intent
to sell intoxicating liquors, together
with the real estate whereon such
business is conducted, and the name
CT the owner or owners thereof, in
the same manner as provided by the
law cases of Township Assessors
failing or refusing to report to the
County Auditor.
Section 1t shall be the duty of
the City Council and officers Of the
City of DEBORAH, Iowa, to do all
things and perform all acts necessary
to the carrying into effect the. pro-
visions of the laws of the state Of
Iowa in relation to persons engaged
in selling and keeping for sale in
toxicating liquors.
Section 8-Whenever the Board
of Supervisors is mentioned in the
laws of the state of Iowa, in relation
to persons engaged in selling intoxi-l
eating. liquors, and facts amendatory
thereto, 1t shall be understood here
in to mean the City Council of the
City of DEBORAH, Iowa, and when
ever the word County" appears it
shall be understood to mean the
City of DEBORAH, Iowa. and whenever
the expression County Attorney"
appears it shall be understood to
mean the City Attorney.
Section 9-Taxes may be related
in such manner as the City Council
may, by resolution or otherwise, de-
termine, not in conflict with the
laws of the State of Iowa.
Section 10-The city shall have
the right to collect the special taxes
hereinbefore provided for and shall
have the power to enforce the COL
lection thereof in the same manner
1t has to enforce the collection of
taxes for the general revenues of
the said city, and shall have the
right to collect the same by distress
and sale of real estate and personal
property at the same time, and in
the same manner, and with the same
effect and upon the same notice and
by the same officers as for the COL
lection of taxes levied for the general
revenues of the city, and it shall
have the right to maintain actions
in law for the recovery of such taxes,
in the manner provided by the laws