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COOK v. MARSHALL COUNTY

No. 98.

196 U.S. 261 (1905)

COOK v. MARSHALL COUNTY, IOWA.

Supreme Court of United States.

Decided January 16, 1905.

Attorney(s) appearing for the Case

Mr. Junius Parker, with whom Mr. W.W. Fuller and Mr. Frank S. Dunshee were on the brief, for plaintiffs in error.

Mr. F.E. Northup for defendant in error in this case and Mr. Henry Jayne for defendant in error in No. 150, argued simultaneously herewith.1

MR. JUSTICE BROWN, after making the foregoing statement, delivered the opinion of the court.

This case involves the constitutionality of section 5007 of the Iowa Code, imposing a tax of $300 per annum upon every person, and also upon the real property and the owner thereof, whereon cigarettes are sold or kept for sale. The section is printed in full in the margin.1

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