CITY OF AMES v. STATE TAX COMMISSION

No. 48687.

71 N.W.2d 15 (1955)

The CITY OF AMES, Iowa, Appellee, v. The STATE TAX COMMISSION of the State of Iowa, Appellant.

Supreme Court of Iowa.

June 7, 1955.


Attorney(s) appearing for the Case

Dayton Countryman, Atty. Gen., Edward R. Hayes, Sp. Asst. Atty. Gen., and James M. Barrett, De Moines, for appellant.

R. G. Pasley, Ames, C. J. Rosenberger, Muscatine, Whitley Hemingway, Webster City, and Harold O. Hegland, Ames, for appellee.


THOMPSON, Justice.

The litigation under consideration here arises under chapter 423, Code of Iowa 1950, I.C.A. embodying the Use Tax law. It concerns the power of the Iowa State Tax Commission, hereinafter known as the commission, to levy a use tax upon materials and equipment purchased outside the State of Iowa and used by the plaintiff City of Ames, hereinafter termed the city, in the construction of a municipal light and power plant. Two appeals are involved. The...

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