92 Iowa 476 | Iowa | 1894
The petition is in the usual form of petitions to enjoin persons from maintaining liquor nuisances under the prohibitory liquor laws. It alleges,
Keeping these rules well in mind, we turn to this recent act of the legislature to determine whether it has repealed the prohibitory statutes or not, and to discover if there is anything in it which requires the plaintiff to negative the provisions thereof. It is well to remember that the prohibitory law is not repealed in express terms by this new enactment, nor is there such an irreconcilable conflict between the old and the new enactments as that we can say there is a repeal by implication. True, there has been a modification of the old law, by a statute which is general in its application, and which permits municipalities, under certain conditions, by virtue of the police power vested in them, to suspend the operation of the penalties and forfeitures of the old law. The first sixteen sections of the act in question (chapter 62, Acts, Twenty-fifth General Assembly) need not be referred to further than to say that they relate to the imposition of a tax against any real property, or the owner thereof, whereon intoxicating liquors are sold or kept with intent to be sold in this state. Section 16 provides that “nothing in this act contained shall be in any way construed to mean that the business of the sale of intoxicating liquors is any way legalized, nor is the same to be construed in any manner or form as a license, nor shall the assessment or payment of any tax for the sale of liquors, as aforesaid, protect the wrongdoer from any penalty now provided by law, except that on conditions hereinafter provided certain penalties may be suspended.” Section 17 then provides: “In any city of five thousand or more inhabitants, the tax hereinbefore provided may be paid quarterly. * * * And after a written statement of consent