Decorah public opinion. (Decorah, Winneshiek County [Iowa]) 1895-1928, 1921-04-27
New Law Prohibits Giving of Them
To Persons Under 21 Years of
Age. Mulct Tax Runs
Against Building
Owners.
n RNEY GENERAL GIBSON
EXPLAINS NEW STATUTE
Youths Found in Possession of Cigar
cites or Cigarette Papers Must
Tell Where Obtained or Be
Subject to Fine and Jail =
Sentence.

Des Moines, Iowa,-In response
to inquiries considering the cigarette
bill passed by the Thirty-ninth gen.
eral assembly Attorney General Glib
son has prepared the following sy-
nopsis:
"First-Prohibts the sale or gift to
persons under 21 years of age. Of
fense, misdemeanor, punishment
fine of S25 to 800 or Jail sentence
not exceeding thirty days for first
offense. For subsequent offenses
S100 to $500 or Jail sentence one
to six months or both.
"Second-Persons under 81 years
of age having in their possession ci-
garettes or cigarette papers must
give information as to where the
same were obtained. Refusal con-
stitute a misdemeanor, fine not ex-
ceeding S5 or Jail sentence not ex-
ceeding five days or both. If per-
sons under 16 years of age have in
their possession cigarettes or cigar
cite papers such person shall be
certified to the Juvenile court.
'Third-No cigarettes or cigar
cite papers are to be sold without
a permit. City councils may grant
permits running over two years to
dealers. Dealers to pay mulct tax
per annum as follows. In cities Of
the first class S100. In cities of
the second class SIS. Elsewhere $50.
No permit is to be issued until the
tax is paid First annual tax shall
cover the period ending July 1,
1922. Such mulct tax goes into
the general fund sof the city or
county.
"Fourth--The mulct tax is charged
against all persons dealing in the
sale of cigarettes or cigarette papers
or maintaining a place where same
are sold or kept with intent to sell.
The tax is made lien on all real
estate where cigarettes or cigarette
papers are sold or kept for sale.
"Fifth-Penalties are provided in
cases of failure to pay the tax re-
corded. Penalty, twenty per cent
and one per cent a month. The
tax is to be collected as other de-
linquent taxes.
"Sixth-Taxes on cigarettes are as
follows: Glass A. On cigarettes
weighing not more than three pounds
per thousand, mill on each ci.
garette. On cigarettes weighing
more than three pounds per thou
sand, two mills on each cigarette
On each package of papers of from
so to 100 one cent. On each pack
age of papers of more than 100 one
half cent for each so. On tubes
one cent for each so or fraction
thereof. Packages of cigarettes to
contain 5, s, 10, 12, Is, 16, 20, "a,
40, so, 80. and 100 cigarettes.
"Seventh-All packages must be
stamped. Auditor of state prepares
stamps and furnishes same to treas
urer of state. Treasurer of state
sells stamps to dealers holding per-
mits. Dealer can not resell same.
Penalty, for violation of this provi-
sion, is a fine of S100 to $500 and
commitment to Jail until paid and
confiscation of all cigarettes and ma
terials on premises. Penalty for
forgery or alteration of stamps is a
, fine not to exceed $1,000 and i'm
prisonment in the penitentiary for
not more than three years.
"Eighth-Violation of the act con-
stitutes nuisance and may be en-
Joined as the case of liquor nuis-
ance. The law becomes effective July
a. 1921. A county board of Super
visors may grant permits under the
same conditions as city councils to
dealers outside incorporated cities OF
towns"