Miller Oil Co. v. Treasurer of State

Miller Oil Company, plaintiff herein, is seeking a declaratory judgment to determine the rights of the parties under chapter 324, Code of 1958, and particularly as to sections 324.8, 324.60 and 324.64, and to recover a penalty assessed against it in the sum of $660.58. The case was pleaded and tried in equity and, being so considered here, we try it de novo. The trial court held the statutory requirement for timely filing was met upon a showing that the envelope containing the report had been deposited in a United States mailbox in sufficient time so that it could have been collected and…