Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1909-04-14
JUDGE WHEELER AT COUNCIL
BLUFFS RENDERS IMPORTANT
RULING ON SALOONS.
TAX MUST BE PAID ON
FIRST DAY OF EACH QUARTER
Custom OF Paying Any Time During
Month Held to Be Violation Of
Law-opinion Rendered in Granting
Injunctions Against Twenty two Sa-
oonkeepers-Lien Enforcement.
pecia, to Times-Republican.

Special to Times Republican.
Council Bluffs, April 14.-Judge O. D.
Wheeler, of the district court, in grant
ing injunctions in twenty-five saloon
cases brought in court here, rendered a
lengthy opinion on the mulct law and
at the same time told the saloonkeep-
ers, prospective and present. what they
may expect. Salient features in The
opinion follow:
The mulct tax, If to constitute q
bar TO prosecution. must be paid in
quarterly installments in advance on
the first day of the quarter; that the
provisions of the law that makes the
tax delinquent if not paid within thirty
days is intended only to apply to the
enforcement of the lien against the
property; that return by assessors of
the names of persons engaged in the
liquor business, together with a. de-
scription of the premises upon which
such business is conducted. constitutes
an ssessment of the nulcr tax; that
those who would secureprotection an
der The muict law must pay the nlulct
lax when due and before suit: that
surety company bonds given by saloon
keepers. which, by their provisions are
good for a period of one year. are de-
tective after the expiration Of that pc
Rod"
Respecting the enforcement of the
law. Judge Wheeler in his opinion lays
down this rule: The law will De
strictly construed, and all doubts will
be resolved against the saloon keeper
in the courts. and he has no reason 10
expect anything else. 1t is the policy
Of the law, and the supreme court Of
the state has time and again declared
Il. 4 strict construction of the law i'm
plies that there can be little room t1r
doubt. If the men desiring to engage
in prohibited business wish to claim
Inc protection of this statute, they
must get clearly within its terms and
leave no room for question as to wheth-
er or not they are complying
Custom is Wrong.
Judge Wheeler discussed that feat
ure of his opinion relating 20 the pay
nent Of the nulct tax. off the bench,
saying: The statute first enacted by
the Twenty fifth general assembly left
no room for question that the law
/ makers intended that the tax should
be so paid. and that, when the law was
I recodified in 1897, this statute was
merely revamped and the general in
tent vas no, changed. Where !egisla-
tive intent has once been clearly ex-
pressed, the court says, subsequent
legislation should be interpreted in the
light of the original enactment. unless
a contrary intent is clearly manifest
1t may be true that a custom has
grown up among the officers and liq-
uor men whereby payment at any time
during the month has been looked
upon as a compliance with the law
but the custom can not constitute a
defense in cases of this character. AS
well might we say that the custom O:
running on Sundays and holidays con-
fers the right still TO do so. In strict
and absolute compliance with the law
in all its phases only is there protec-
ton"
On the question Of enforcement of q
lien. and discussing the section of tbs
statute making the mulct tax delin-
quent after thirty days, Judge Wheel
ar said:
1T is argued that this section rec
ognizes the right Of the liquor deale,
10 pay at any time within thirty days
In my judgment, however this sec.
ton refers only ID the matter of tins
enforcement Of the lien against the
property II provides that 1t shall be.
come delinquent and that the treasurer
shall proceed TO collect the tax a.
other taxes are collected by sale. Tit
penalty imposed is merely 70 encour-
age payment by those who are liabl.
for payment, but do not desire TO con.
.iuiIe in Fi,cineSsr