GARFIELD, Chief Justice.
This appeal involves the power of the State of Iowa to assess a state sales and use tax under chapters 422 and 423, Code, 1962, against a contractor for the United States of America upon which the tax would ultimately fall. Upon the appeal of the contractor, Mason & Hanger-Silas Mason Co., Inc., to the district court from an order of defendant, Iowa State Tax Commission, confirming an assessment of the taxes, penalty and interest for the...
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