Court Opinion

ID: 9713424
Source: CourtListenerOpinion
Date Created: 2023-08-26 05:15:10.180477+00
Date Added: 2024-06-11T18:23:18.711032
License: Public Domain

Larson, J.
(dissenting) — I respectfully dissent.
I am greatly disturbed about this case. In Bear v. City of Cedar Rapids, 147 Iowa 341, 126 N.W. 324, 27 L. R. A., N.S., 1150, cited with approval in Des Moines v. Fowler, 218 Iowa 504, 507, 255 N.W. 880, 881, the rule is stated:
“ ‘The universal rule, not only for this state but everywhere, is that: “Municipal corporations can exercise such powers only as are expressly granted, and such implied Ones as are necessary to make available the powers expressly conferred and essential to effectuate the purposes of the corporation, and these powers are strictly construed.” Or, as stated in other cases, cities of this state have these powers: First, those granted by the Legislature in express words; second, those necessarily or fairly implied or incident to the powers expressly conferred; and, third, those essential to the declared objects and purposes of the corporation —not simply convenient, but indispensable.’ ”
I firmly believe this rule may even be stronger when the power to tax is attempted by implication. This is a good rule and should be reaffirmed. I am also firmly convinced this license fee cannot be termed “indispensable.”