Hodge v. Muscatine County

by Henry Billings Brown

United States Supreme Court

196 U.S. 276

Hodge  v.  Muscatine County

 Argued: December 9, 12, 1904. --- Decided: January 16, 1905

This was a petition in the district court by the owner and tenant of certain real estate in Muscatine, used for a tobacconist's shop, to enjoin the defendants from assessing, and collecting a tax of $240, upon the ground of the unconstitutionality of the law.

Demurrers were interposed to the petition and to certain amendments thereto, which were sustained, the bill dismissed, and an appeal taken to the supreme court of Iowa, which affirmed the judgment of the court below. 121 Iowa, 482, 96 N. W. 968.

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

Messrs. Ed. P. Ingham and Henry Jayne for defendants in error.

Mr. Justice Brown delivered the opinion of the Court:

Notes