104 Iowa 293 | Iowa | 1897
From the agreed statement of facts upon which the case was> tried in the district court, we find that appellees sold no liquors in the county of Linn in the year 1895, prior to the month of April. They commenced to sell on the first clay of that month, and continued in business down to' the time of the trial in the district court. On this record the trial court held that the year referred to in the Acts of the Twenty-fifth General Assembly, chapter 62, relating to sales of intoxicating liquor, commenced, in so far as these appellees are concerned, on the first day of April, and that they were entitled to a rebate of one hundred -and fifty dollars. It i© from this order that the appeal is taken,