185 Iowa 1069 | Iowa | 1919
This action is to restrain, by injunction, the auditor of Polk County from certifying to the treasurer of the same county the names of these plaintiffs and others as the owners of real estate in the city of Des Moines on which illegal traffic in cigarettes is carried on. Plaintiffs’ petition was dismissed, and plaintiffs appeal.
The complaint is that, if these names are certified by the auditor to the treasurer, a tax will be assessed against
“There shall be assessed a tax of three hundred dollars per annum against every person, partnership or corporation, and upon the real property, and the owner thereof, within or whereon any cigarettes, cigarette paper or cigarette wrapper, or any paper made or prepared for use in making cigarettes or for the purpose of being filled with tobacco for smoking, are sold or given away, or kept with intent to be sold, bartered or given away, under any pretext whatever. Such tax shall be in addition to all other taxes and penalties, shall be assessed, collected and distributed in the same manner as the mulct liquor tax, and shall be a perpetual lien upon all property both personal and real used in connection with the business; and the payment of such tax shall not be a bar to prosecution under any law prohibiting the manufacturing of cigarettes or cigarette paper, or selling, bartering or giving away the same. But the provisions of this section shall not apply to the sales by jobbers and wholesalers in doing an interstate business with customers outside the state.”
The contention of the plaintiffs is that this law is absolutely void, as made in contravention of Section 7 of Article VII of the Constitution of this state, which reads as follows :
“Every law which imposes, continues, or revives a tax, shall distinctly state the taw, and the object to which it is to be applied; and it shall not be sufficient to refer to any other Imo to fix such tax or object.”
We think this action is controlled by what was said by this court in Hodge v. Muscatine County, 121 Iowa 482, and Cook v. Marshall County, 119 Iowa 384; though in neither of these cases was the precise point urged here, presented or considered. However, the reasoning of those cases and the basic principle upon which they were decided control in this case. Both these cases went to the Supreme Court of the United States, and were affirmed. See Hodge v. Muscatine County, 196 U. S. 276 (49 L. Ed. 477) ; Cook v. Marshall County, 196 U. S. 261 (49 L. Ed. 471). We think the action of the court in dismissing plaintiffs’ petition was right, and it is — Affirmed.