119 Iowa 384 | Iowa | 1903
The appellant Cook is a dealer in tobacco, cigars, and cigarettes, carrying on his business in a building owned by Plunkett, the other appellant, in the city of Marshalltown. A mulct tax having been assessed against Cook under the provisions of section 5007 of the Code, appellants petitioned the board of supervisors to remit and cancel such tax on the ground that no cigarettes had ever been kept, sold, or given away by Cook except in the original packages made by the manufacturer in another state, and in that form shipped directly to him in this stat=, and that, therefore, the section of the Code referred to as applied to such sales is in violation of the constitution of the United States, which reserves to congress the right and power to regulate interstate commerce. This petition was supported by affidavit of an employe of the shipper at St. Louis, in the state of Missouri, that the cigarettes sold and shipped to Cook were done up in pasteboard boxes containing ten cigarettes each (the printed record leaves a blank for the number in each box,but counsel for appellants state the number to be ten, and we will so consider it). The affidavit further states that the pack
The recognition of this feature by Chief Justice Marshall in Brown v. Maryland, 12 Wheat. 419 (6 L. Ed. 678), is the foundation on which all subsequent “original package” decisions in the various courts of the land are sought to be justified. In this, as in some other notable instances, the principle then announced has been so distorted and wrested from its original simple meaning that, if the great jurist were permitted to return, to the scene of his historic labors, he would doubtless hesitate long before acknowledging the legitimacy of the descent of the modern doctrine. It should not be overlooked that the pronouncement of Chief Justice Marshall upon which such reliance is placed was made in reference to foreign commerce only, and that the words so often quoted were ehiployed in discussing the constitutional prohibition of duties and imposts by state authorities, and did not involve any consideration of interstate commerce. Woodruff v. Parham, 8 Wall. 123 (19 L. Ed. 382). This distinction is noted and emphasized in the majority opinion in the late case of Austin v. Tennessee, 179 U. S. 343 (21 Sup. Ct. Rep. 132, 45 L. Ed. 224), hereinafter more particularly referred to.
The term ‘‘original package,” as employed in law, admits of no precise definition applicable to all cases. Generally, it is said to be a parcel, bundle, bale, box, or case made up of or “packed” with some commodity with a view to its safety and convenient handling in transportation. Keith v. State, 91 Ala. 2 (8 South. Rep. 353, 10 L. R. A. 430); State v. Board of Assessors, 46 La. Ann. 146 (15 South. Rep. 10, 49 Am. St. Rep. 318); Austin v. State, 101 Tenn. 563 (48 S. W. Rep. 305, 50 L. R. A. 478, 70 Am. St. Rep. 703); Com. v. Sohollenberger, 156 Pa. 201 (27 Atl. Rep. 30, 22 L. R. A. 155, 36 Am. St. Rep. 32). It does not necessarily mean that good^ shall be inclosed in a tight or sealed receptacle. McGregor v. Cone, 104 Iowa, 465;
Austin v. Tennessee, supra, recently decided by the supreme court of the United States, upholds the constitutionality of a statute of Tennessee prohibiting the sale of cigarettes in that state. There, as here, the nonresident manufacturer and the resident agent or dealer, aided by a superserviceable common carrier, undertook to convert the interstate commerce privilege afforded by the federal constitution into a shield behind which to violate the law of the state with impunity. The plan adopted may be explained as follows: To conform to the internal revenue law of the. United States, the manufacturer put the cigarettes into small pasteboard boxes of ten each. These boxes are about three inches in length, and one and one-half inches in width, a convenient size for the vest pocket of the schoolboy or man ad" dieted to the use of tobacco in that form. In filing an order for these goods from a state where the traffic was unlawful, the seller instead of packing the requisite dozens or hundreds or thousands of boxes in a larger box or package, as would be done in legitimate commercial
The words we have italicized appear to afford the only proper or,efficient test,of this troublesome question as to what is an original package for the purposes of interstate commerce. Even this definition is capable of being abused at times to the detriment of the interests of the states, but in a much smaller degree than any other yet attempted. The further discussion by the court is so lucid and convincing in statement, and so applicable to the case at bar, we further quote: “The whole theory of the exemption of the original package from the operation of state laws is based upon the idea that the property is imported in the ordinal’/ form in which from time immemorial foreign goods have been brought into the country. These have gone at once into the hands of the wholesale dealers, who have been in the habit of breaking the packages ■ and
To the usual effort to bring this kind of traffic witbin the principle of Brown v. Maryland, the court quotes the language of Chief Justice Marshall, and adds: “This
The scheme by which the tobacco company attempts to circumvent'the laws of the state is appropriately denounced in the opinion as “a discreditable subterfuge, to which this court ought not to lend its countenance.” The only point upon which counsel attempts to distinguish between the Austin Case and the case at bar is in the fact that in the former it appears affirmatively that the express company made use of a basket in removing the loose pile of small pasteboard boxes from the floor of the company’s warehouse, while in the latter no mention is made of the basket. The petition and affidavit, which constitutes the showing here made, are drawn with much carefulness and skill to make it clear that “neither the American Tobacco Company nor any of its employes furnished any box, bale, bag, wrapping, or any covering for these packages, nor in any way attached them together,” and that in this condition, without any mark or address upon them, they were delivered to the express company.
The care and precision with which we are told what the tobacco company did not do in making the shipment is
The decision of the supreme court of the United States which reversed the holding of the state court in these oleomargarine cases — Schollenberger v. Pennsylvania, 171 U. S. 1 (18 Sup. Ct. Rep. 757, 43 L. Ed. 49) — turns principally upon the effect of a special verdict of the jury, and serves neither to dull nor turn aside the point of the quotation we have made. The duty of the courts to apply every available and legitimate remedy for the evils thus graphically set forth is plain. The case made by the appellants to bring their business within the privileges of interstate commerce is wholly without merit, and the holding of the trial court in res lent thereto is clearly correct.
In this connection we may well note the development of this provision in our constitution, and the language in
Accepting the foregoing as announcing the correct rule of interpretation, we have next to inquire if the so-called “mulct’tax” is in any sense germane to the general purpose of the act in which it is found. Bear in mind that this statute as a whole is an attempt to restate not only the law defining crimes and misdemeanors, but the remedies to be applied for suppressing and punishing the same. It certainly was competent for the legislature under this head to designate those acts which, in- its wisdom, should be forbidden as against public policy, and to include therein the traffic in cigarettes. The authorities to this effect are too numerous and familiar to require citation. In codifying these statutes the legislature found already upon the statute book the prohibition now carried into section 5006 (see Laws 26th General Assembly, chapter 96), and in carrying it into the Code amended it by adding thereto section 5007, providing for the mulct. That it was intended as an aid in suppressing and punishing vi lations of the provisions of the preceding section seems too clear for controversy. While called a “tax,” it is a “mulct” tax, and a mulct is “a fine imposed for an offense, a penalty.” See “Mulct,” Anderson, Law Dictionary, Ebersole, Law Dictionary, Century Dictionary. It is not even a form of license by indirection, for it contains no “bar clause,” but, on the contrary, expressly provides that it may be exacted in addition to the penalties name! in section 5008. - The end sought by both these sections is identical, — the suppression and prevention of the traffic in cigarettes. To use the language of the authorities to which we have referred, there is here a “unity of object,” and the mulct is manifestly an auxiliary to the end sought to be accomplished. It is not wholly unlike those familiar enactments which provide for the punishment of a crime or misdemeanor, and unite them with provision for
III. The further contention that the statute is unconstitutional because it is not uniform in its operation, .and exempts certain persons from its observance, cannot be sustained. The reference made in the statute to jobbers and wholesale dealers doing business with customers outside of the state does not bear the construction which counsel put upon it. The evident purpose of the proviso is to avoid any interference with shipments made from such dealers in the state to points outside of the state, and thus escape, if possible, any objection to its validity based upon the exclusive control of congress over interstate.commerce. Whether it is effective for the purpose intended we need npt consider, and the wisdom of its enactment is a question for the legislature alone. It operates alike upon all persons in like situation, and therefore 'is of uniform operation within the meaning of the constitution. Land Co. v. Soper, 39 Iowa, 112; Association v. Schrader, 87 Iowa, 659; Christie v. Investment co., 82 Iowa, 360.
The judgment of the'district court is affirmed.