42 Iowa 673 | Iowa | 1876
The right of the city to license hotels and taverns does not exist unless conferred by legislative enactment
It appears equally reasonable that the power to tax will not confer authority to license, and this proposition is based upon the same ground as the other one just announced, namely, taxation and license; the objects attained by the exercise of the respective powers are not one and the same .thing. This point demands no further attention.
We conclude that the statute confers no authority upon the City of Burlington to license taverns. .
-Affirmed.