95 Iowa 210 | Iowa | 1895
Lead Opinion
By a stipulation the same order is to be made in the two cases, and in our consideration we will speak alone with reference to the first-entitled case.
“Section 1. There shall be assessed against every person, partnership, or corporation, other than registered pharmacists holding permits, engaged in selling or keeping with intent to sell, any intoxicating liquors, and upon any real property and the owner thereof, within or whereon intoxicating liquors are sold, or kept with intent to sell in this state, a tax of six hundred dollars per annum. All s-uch taxes shall be a perpetual lien on all property both personal and real, used in- or connected with the business.
“Sec. 2. It shall be the duty of the assessor of each township, incorporated town or city, in the months of December, March, June ■ and September of each year,,*213 to return to the auditor of each county a list of places with name or occupant or tenant, and owner or agent, where intoxicating liquors are sold, or kept for sale as herein contemplated, with a description of the real property wherein or whereon such traffic is conducted.”
After a careful reading of the record and arguments, w© are not able to concur in the view that the acts of the county auditor are in any way determinative of the sufficiency or validity of the statements of consent. It is true that in the auditor’s office are the poll books containing the names of the voters of the city at the last preceding election, so that a comparison of names could be made by the auditor; but both the statements of consent and the poll books are public records, and as accessible to others as to him for such purpose. The law in no way enjoins upon the auditor a duty in regard to such statements, except to file them. Such
Appellant attaches much importance to the rulings of this court in cases where the city council and the trustees of incorporated towns and of townships are Authorized, upon the presentation of petitions signed
Concurrence Opinion
I concur in the foregoing opinion, hut ■do not wish to he understood as in any manner recognizing the constitutionality Of so much of the law as is therein considered.