or whom the lien was imposed as and when other taxes are entered, and the same shall be and remain a lien on the land upon which lien was imposed until fully paid; provided that any such lien imposed while the tax books are in the hands of the auditor shall be immediately entered therein. The payment of said tax shall not relieve the persons or property from any other penalties provided by law. The provisions of the law relating to the collection of the taxes in this state, the delinquency thereof and sale of property for taxes shall govern in the collection of the tax herein prescribed in so far as the same are applicable, and the said tax collected shall be applied in payment of any deficiency in the costs of the action and abatement on behalf of the state to the extent of such deficiency after the application thereto of the proceeds of the sale of personal property as hereinbefore provided, and the remainder of said tax together with the unexpended portion of the proceeds of the sale of personal property shall be distributed in the same manner as fines collected for the keeping of houses of ill fame, excepting that twenty per cent of the amount of the whole tax collected and of the whole proceeds of the sale of said personal property as provided in this act shall be paid by the treasurer to the attorney representing the state in the injunction action, at the time of final judgment."

SEC. 4944-h9, Supplemental Supplement, 1915. Tax assessed against person served or appearing-service-unknown claimants-modification of order. "When such nuisance has been found to exist under any proceeding in the district court or as in this act provided, and the owner or agent of such building or ground whereon the same has been found to exist, was not a party to such proceeding, nor appeared therein, the said tax of three hundred dollars shall, nevertheless, be imposed against the persons served or appearing and against the property as in this act set forth. The person in whose name the real estate affected by the action stands on the books of the county auditor for purposes of taxation shall be presumed to be the owner thereof, and in case of unknown persons having or claiming any ownership, right, title, or interest in property affected by the action, such may be made parties to the action by designating them in the summons and complaint as "all other persons unknown claiming any ownership, right, title, or interest in the property affected by the action" and service thereon may be had by pub

lishing such summons in the manner prescribed in section thirtyfive hundred forty, supplement to the code, 1913. Any person having or claiming such ownership, right, title or interest, and any owner or agent in behalf of himself and such owner may make, serve and file his answer therein within twenty days after such services and have trial of his rights in the premises by the court; and if said cause has already proceeded to trial or to findings and judgment, the court shall by order fix the time and place of such trial and shall modify, add to or confirm such findings and judgment as the case may require. Other parties to said action shall not be affected thereby."

SEC. 4944-h10, Supplemental Supplement, 1915. Construction of statute. "Should any provision or item of this act be held to be unconstitutional, such fact shall not be held to invalidate the other provisions and items thereof."

SEC. 4944-h11, Supplemental Supplement, 1915. Conflicting acts repealed. "All acts and parts of acts inconsistent herewith are repealed."

LAWS OF THE UNITED STATES RELATING TO INTOXICATING LIQUOR

One of the most difficult problems to solve in regard to the matter of intoxicating liquor has been with reference to transportation from one state to another, since the power of making rules or regulations relating to commerce between the several states lies within the exclusive jurisdiction of the Federal Government by virtue of Par. 3, Sec. 8, Art. I. of the Constitution of the United States.

The Webb-Kenyon law enacted by Congress has for its purpose the prohibiting of all shipments of intoxicating liquor from one state to another if the liquor is to be received, possessed, sold, or in any manner used in violation of the laws of the state where the delivery is to be made. The text of the law is as follows:

THE WEBB-KENYON LAW.

(S. 4043, 62d Cong., 2d Session. March 1, 1913, 37 Stat. 699.) AN ACT divesting intoxicating liquors of their inter-state character in certain cases.

"That the shipment or transportation, in any manner or by any means whatsoever, of any spirituous, vinous, malted, fermented,

or other intoxicating liquor of any kind, from one state, territory, or district of the United States, or place noncontiguous to but subject to the jurisdiction thereof, into any other state, territory or district of the United States, or place noncontiguous to but subject to the jurisdiction thereof, or from any foreign country into any state, territory, or district of the United States, or place noncontiguous to but subject to the jurisdiction thereof, which said spirituous, vinous, malted, fermented, or other intoxicating liquor is intended, by any person interested therein, to be received, possessed, sold, or in any manner used, either in the original package or otherwise, in violation of any law of such state, territory or district of the United States, or place noncontiguous to but subject to the jurisdiction thereof, is hereby prohibited."

In the Supreme Court of the United States, in the case of Clark Distilling Company v. Western Maryland Railway Co., 242 U. S. 311, definitely settled the constitutionality as well as the broad scope of the Webb-Kenyon law. The plea of inter-state commerce is of no avail against the shipment of liquor into a state, intended by any person interested therein to be received, possessed, sold, or in any manner used in violation of any law of such state. The Supreme Court says, "that act did not simply for bid the introduction of liquor into a state for prohibited use, but took the protection of inter-state commerce away from all receipts and possession of liquor prohibited by the state law." Also that the law covered shipments for personal use.

The case of Hamm Brewing Company v. C. R. I. & P. Ry. Co., decided April 10, 1917, by the Circuit Court of Appeals of the United States, held that the carrier had an interest both in the transportation and in the liquor itself as a bailee, it being vested with legal rights and subjected to obligations in respect to such liquor, and further that it had a lien upon such liquor for transportation charges. Thus even though there may be no prohibition against an individual using intoxicating liquor or possessing the same, yet if the law of the state where delivery is to be made prohibits the transportation of liquor, a carrier engaged in inter-state commerce cannot legally receive, transport or convey such intoxicating liquor.

PUBLIC-No. 380-64th CONGRESS. Reed "Bone-Dry" Law (extract from post office appropriation law). "Sec. 5. That no letter, postal card, circular, newspaper, pamphlet, or publication of any kind containing any advertisement of spirituous, vinous, malted, fermented, or other intoxicating liquors of any kind, or containing a solicitation of an order or orders for said liquors, or any of them, shall be deposited in or carried by the mails of the United States, or be delivered by any postmaster or letter

carrier, when addressed or directed to any person, firm, corporation, or association, or other addressee, at any place or point in any state or territory of the United States at which it is by the law in force in the state or territory at that time unlawful to advertise or solicit orders for such liquors, or any of them, respectively.

If the publisher of any newspaper or other publication or the agent of such publisher, or if any dealer in such liquors or hist agent, shall knowingly deposit or cause to be deposited, or shall knowingly send or cause to be sent, anything to be conveyed or delivered by mail in violation of the provisions of this section, or shall knowingly deliver or cause to be delivered by mail anything herein forbidden to be carried by mail, shall be fined not more than $1,000 or imprisoned not more than six months or both; and for any subsequent offense shall be imprisoned not more than one year. Any person violating any provision of this section may be tried and punished, either in the district in which the unlawful matter or publication was mailed or to which it was carried by mail for delivery, according to direction thereon, or in which it was caused to be delivered by mail to the person to whom it was addressed. Whoever shall order, purchase, or cause intoxicating liquors to be transported in interstate commerce, except for scientific, sacramental, medicinal, and mechanical purposes, into any state or territory the laws of which state or territory prohibit the manufacture or sale therein of intoxicating liquors for beverage purposes shall be punished as aforesaid: Provided, that nothing herein shall authorize the shipment of liquor into any state contrary to the laws of such state: Provided further, that the postmaster general is hereby authorized and directed to make public from time to time in suitable bulletins or public notices the names of states in which it is unlawful to advertise or solicit orders for such liquors."

The foregoing law became effective July 1, 1917. Iowa is one of the states into which no liquor advertising matter can be forwarded through the United States mail.

This law further punishes "whoever shall order, purchase, or cause intoxicating liquors to be transported in inter-state commerce" except for the four specified purposes, namely:-scientific, sacramental, medicinal and mechanical purposes.

SEC. 12, H. R. 3545, 65th CONGRESS, 1st SESSION. Sale of intoxicating liquor to officers or members of military

forces of the United States, while in uniform, prohibited. "That the president of the United States, as commander in chief of the army, is authorized to make such regulations governing the prohibition of alcoholic liquors in or near military camps and to the officers and enlisted men of the army as he may from time to time deem necessary or advisable: Provided, that no person, corporation, partnership, or association shall sell, supply, or have in his or its possession any intoxicating or spirituous liquors at any military station, cantonment, camp, fort, post, officers' or enlisted men's club, which is being used at the time for military purposes under this act, but the secretary of war may make regulations permitting the sale and use of intoxicating liquors for medicinal purposes. It shall be unlawful to sell any intoxicating liquor, including beer, ale, or wine, to any officer or member of the military forces while in uniform, except as herein provided. Any person, corporation, partnership, or association violating the provisions of this section or the regulations made thereunder shall, unless otherwise punishable under the articles of war, be deemed guilty of a misdemeanor and be punished by a fine of not more than $1,000 or imprisonment for not more than twelve months, or both."

The foregoing is one section of the act authorizing the President to increase temporarily the military establishment of the United States.

SEC. 13, H. R. 3545, 65th CONGRESS, 1st SESSION. Suppression houses of ill fame near military camps. "That the secretary of war is hereby authorized, empowered, and directed during the present war to do everything by him deemed necessary to suppress and prevent the keeping or setting up of houses of illfame, brothels, or bawdy houses within such distance as he may deem needful of any military camp, station, fort, post, cantonment, training, or mobilization place, and any person, corporation, partnership, or association receiving or permitting to be received for immoral purposes any person into any place, structure, or building used for the purpose of lewdness, assignation, or prostitution within such distance of said places as may be designated, or shall permit any such person to remain for immoral purposes in any such place, structure, or building as aforesaid, or who shall violate any order, rule or regulation issued to carry out the object and purpose of this section, shall unless otherwise punishable under the articles of war, be deemed guilty of a misdemeanor and be punished by