GARRETT, Justice.
Northern Natural Gas Company, a corporation, appellant brought this action against the Iowa State Tax Commission and the members thereof, appellees, to recover certain use taxes paid under protest by the corporation. Involved is the construction to be placed upon Section 423.4 (2) of the 1950 Code of Iowa, I.C.A. which relates to certain exemptions from the use tax.
Appellant operates a system of pipe lines which transport its own natural...
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