Cook v. Marshall

This was a petition by the owner and tenant of a certain room in the city of Marshalltown, Iowa, addressed to the board of supervisors, for the remission of a tax of $300, imposed upon the business of selling cigarettes, which business was carried on by Charles P. Cook, one of the plaintiffs in error. The petition being denied, an appeal was taken to the district court, where a demurrer was interposed, which was sustained by that court, and an appeal taken to the supreme court, where the judgment of the district court was affirmed. 119 Iowa, 384, 93 N. W. 372.

Messrs. Junius Parker, W. W. Fuller, and Frank S. Dunshee for plaintiffs in error.

[Argument of Counsel from pages 262-264 intentionally omitted]

Mr. F. E. Northup for defendant in error.

[Argument of Counsel from pages 264-268 intentionally omitted]

Mr. Justice Brown delivered the opinion of the court: