MAY'S DRUG STORES v. STATE TAX COMMISSION

No. 47696.

45 N.W.2d 245 (1950)

MAY'S DRUG STORES, Inc. v. STATE TAX COMMISSION et al.

Supreme Court of Iowa.

Rehearing Denied February 9, 1951.


Attorney(s) appearing for the Case

Robert L. Larson, Atty. Gen. of Iowa, Henry W. Wormley, Asst. Atty. Gen. of Iowa, Don G. Mullan, of Odebolt, William W. Crissman, County Atty. of Linn County, Cedar Rapids, and Clewell & Cooney, of Dubuque, for appellants.

A. W. Bass, of Cedar Rapids, and Harold B. Claypool, of Williamsburg, for appellee.


MULRONEY, Justice.

In this declaratory judgment action there is presented the question of the constitutionality of the Iowa Unfair Cigarette Sales Act, Chapter 226, Laws of the 53d G.A., now Chapter 551A, Code 1950, I.C.A. Some pleading questions were raised and are here argued. We have examined them but do not feel they present a barrier to our reaching the main question as to the constitutionality of the act. Because of the importance of the matter to the public...

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