151 Iowa 221 | Iowa | 1911
Section Y00 of the Code provides that “towns shall have power to define by ordinance • who shall be considered transient merchants and to regulate license and tax their sales. . . .” Pursuant to this statute the plaintiff town enacted an ordinance from which we extract the following:
Section 1. Be it ordained by the council of the in*223 corporated town of Scranton, in Greene County, Iowa, that no person, firm or company or corporation shall be engaged in any manner, directly or indirectly, carry on any trade, business, profession, or scheme, hereinafter mentioned, described or defined within the corporate limits of said town until such person, company or corporation shall have first procured a license therefor.
Sec. 2. In all cases applications for license shall be made to the mayor, who shall inform the applicant of the amount required to be paid for the same, and upon production of the receipt of the town treasurer showing that the required amount of such license has been paid to him for that purpose, shall issue to the applicant the required license in accordance with the ordinances of the town, but in no case to be inconsistent to the laws of the state. . . .
Sec. 7. Peddlers and hawkers, proprietors or operators of dollar stores or gift enterprises not prohibited by the laws of the state, all transient merchants and persons transiently remaining in said town and selling or offering for sale, in any manner, any goods, wares, or merchandise, or chattels of any kind, at retail in temporary places of business, or traveling about the town, shall pay a license of not less than ($1.50) one dollar and fifty cents nor more than ($15.00) fifteen dollars, in the discretion of the mayor, for each day so engaged. . . .
Sec. 11. Any person violating any of the provisions of this ordinance shall on conviction thereof be subject to a fine of not less than ($3.00) three dollars nor more than ($75.00) seventy-five dollars, and costs of prosecution, in the discretion of the court or mayor, and shall be imprisoned until such fines and costs are'paid, not exceeding thirty days.
On January 31, 1910, an information was filed before the mayor of the town, accusing defendants of a violation of this ordinance, in'that they “did on or about the 29th day of January, 1910, rent and occupy the frame building located on lot nine in block ten of the original town of Scranton, Iowa, and place therein a stock of clothing and other merchandise for sale and to be sold by the said defendants at retail temporarily and to ba closed out and
Without quoting from the testimony at length, ,for to do so would serve no useful purpose, we are constrained to hold that the trial court was in error in directing a verdict; for whether the defendants, or either of them, were principals or merely agents in the transaction, is entirely immaterial, for in either event they would be liable if engaged in business as transient merchants without first procuring the license required by the ordinance.
The following authorities sustain the views herein announced: Carrollton v. Bazzette, 159 Ill. 284 (42 N. E. 837, 31 L. R. A. 522); State v. Feingold, 77 Conn. 326 (59 Atl. 211); Commonwealth v. Crowell, 156 Mass. 215 (30 N. E. 1015); Snyder v. Closson, 84 Iowa, 184; Ottumwa v. Zekind, 95 Iowa, 622.
Having now announced the proper rules of law for the government of such proceedings, our duty is done, with the result that while the defendants can not be punished for their unlawful act, the judgment of the trial Court should be, and it is, reversed.