115 Iowa 55 | Iowa | 1901
The goods in question were shipped to Iowa City in boxes from some other point, and were there received by the defendant, and by him sold at auction. He offered to show that they were mortgaged, and that he was selling under the mortgage as the agent of the mortgagee, but this evidence was excluded. At the time of this offer there was nothing in the record tending, even, to show that his principal had the right to sell goods in Iowa City without paying the license tax required by the ordinance in question. All of the evidence in the record on the subject strongly indicated that he was a non-resident, and that he was not engaged in business in Iowa City. The offered evidence was at the time, and as the record then stood, immaterial, and there was no intimation to the court that it would be made material as
2 But it is said that section 3 of this same ordinance permitted the sale of mortgaged property without the payment of this tax. This position is not sound, because said section applies only to auctioneers, and in no manner shields the transient merchant.
The judgment of the district court is affirmed.