123 Iowa 670 | Iowa | 1904
The city of Cedar Falls is in Black Hawk county, and defendant lives in Waterloo, in the same county. The business of defendant consists in soliciting orders for groceries from consumers, and thereafter making delivery of the goods ordered. His method involves the sending of
The only question made in argument has relation to the authority of the city to require a license, where it appears that the person in question is engaged in - taking orders for goods, and subsequently making delivery of the goods so ordered. It is a question of power, and, under familiar doctrine, the source thereof must be found in the statute granting powers to municipalities. By section 700 of the Code it is provided that- cities and towns “shall have the power to de fine by ordinance who shall be considered transient- merchants,” and “to regulate, license, and tax their sales.” It is said that the powers granted to municipal corporations are to be strictly construed, and this is true. But, conceding this, there was the power in the city to designate and to impose a license fee, and this, we think, is all it had undertaken to do. The contention is made, however, that one transacting business as he is shown to have done is not a merchant within the ordinary meaning and- acceptation of that word; that the Legislature did not intend to authorize the designation ox une as a merchant who was not one in fact; and that as one
It follows that the trial court was in error, and the judgment must be and it is reversed.