Webster City freeman. [volume] (Webster City, Hamilton County, Iowa) 1884-1946, 1921-06-06
Provisions of the law Re.
duced to Short Form
Understandable to !
Everybody.
BY COSSON
Former State Attorney Gen.
eral Sets Forth the
Law.

| Here is a synopsis of 1owa's new
cigaret law, as prepared by former At
torney General Cosson:
Intent Of Law.
"First-Prohibits the sale or gift to
persons under 21 years of age. or
fense, misdemeanor; punishment, fine
$25 to 500 or jail sentence not ex-
ceeding thirty days for first offense.
For subsequent offenses 800 to $500
or jail sentence one to six months or
both.
"Second-Persons under 81 years Of
age having in their possession cfga-
retes or cigaret papers must give in
formation as to where the same were
obtained. Refusal constitutes a mis-
demeanor, fine not exceeding S. or
Jail sentence. not exceeding five days
or both If persons under 16 years Of
age have in their possession cigarettes
or cigaret papers such person shall be
certified to the Juvenile court.
Permits Required.
'Third-NO cigarettes or cigaret pa
pers are to be sold without permit.
City councils may grant permits rum
ming over two years to dealers. Dealers
to furnish $1,000 bonds. Dealers to
pay mulct tax per annum as follows:
In cities Of the first class 800. In
cities Of the second class $75. Else
where $50. No permit Is to be issued
until the tax is paid. First annual tax
shall cover the period ending July I.
1922. Such mulct tax goes into the
general fund Of the city or county.
"Fourth-the -mulct tax is charged
against all persons engaging in the
sale Of cigarettes or cigaret papers or
maintaining place where same are
sold or kept with intent to sell. The
tax is made lien on all real estate
where cigarettes or cigaret papers are
sold or kept for sale.
"Fifth-Penalties are provided in
cases Of failure to pay the tax re-
corded. Penalty, 20 per cent and one
per cent a month. The tax is to be
collected as other delinquent taxes.
"Sixth-Taxes on cigarettes are as
follows. Glass A. On cigarettes weigh
ing not more than three pounds per
thousand. one mill on each cigaret. On
cigarettes weighing more than three
pounds per thousand. two mills on
each cigaret On each package Of pa
pers Of more than 100 one-half cent
for each fifty. On tubes one cent for
each fifty or fraction therof. Packages
of cigarettes to contain 5. 8, 10, II. 16.
20. q. 40. so. SO and 100 cigarettes.
"Seventh-All packages must be
stamped before delivery to consumer.
Auditor of state prepares stamps and
furnishes same to treasurer Of state.
Treasurer Of state sells stamps to
dealers holding permits. Dealers can
not resell same. Penalty for violation
Of this provision is fine of 800 to
$500 and commitment to Jail until
paid and confiscation of all cigarettes
and materials on premises. Penalty
for forgery or alteration of stamps IL
fine not to exceed 81 900 and i'm
prisonment in the penitentiary for not
more than three years.
"Eight-Violation Of the act con-
stitutcs nuisance and may he en-
Joined as in the case Of liquor nuis-
ance. The law becomes effective July
4, 1921 A county board of super
visors may grant permits, under the
same conditions rs city councils. to
dealers outside incorporated cities or