Supreme Court of Iowa April 10, 1897 (District Township of Sheridan v. Frahm)

Given, J.

I. Chapter 62, Acts Twenty-fifth General Assembly, provide for assessing, levying, and collecting an annual tax of six hundred dollars “against each person carrying on or conducting a *6place for the sale of intoxicating liquors, and also against the real property, and the owner thereof, in which or upon which said place is located.