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SEVERS v. ABRAHAMSON

No. 51088.

124 N.W.2d 150 (1963)

Eugene R. SEVERS, d/b/a Macmillan Oil Company, Appellee, v. M. L. ABRAHAMSON, Treasurer, State of Iowa, and Charles R. Dayton, Deputy Treasurer, State of Iowa, Appellants.

Supreme Court of Iowa.

Rehearing Denied December 10, 1963.

Attorney(s) appearing for the Case

Evan Hultman, Atty. Gen., and Frank D. Bianco, Asst. Atty. Gen., Des Moines, for appellants.

Keith E. McWilliams, Des Moines, for appellee.

THORNTON, Justice.

Plaintiff is a motor vehicle fuel jobber. On April 30, 1962, he deposited his tax remittance for March in a United States mail box in Des Moines. The envelope was postpaid and properly addressed. It bore a postage meter stamp dated April 30, 1962, at Des Moines, Iowa. No other postmark or cancellation appeared on the envelope. The envelope was received in the treasurer's office May 2, 1962. The treasurer assessed a 10% penalty under section 324...

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