Sears, Roebuck & Co. v. Nelson

— Appellee, Sears, Boebuck and Company, instituted this action in equity in the District Court of Polk County, Iowa, alleging that as to its mail-order sales made outside the State of Iowa, to residents of Iowa, the Use Tax Act is unconstitutional in that it violates sections 8 and 10 of Article I and section 1 of the fourteenth amendment of the Constitution of the United States, and praying that the provisions in question be adjudged unconstitutional and that defendant-appellants, acting as the State Board of Assessment and Beview, be enjoined from enforcing the provisions of the act against…