City of Ames v. State Tax Commission

The litigation under consideration here arises under chapter 423, Code of Iowa, 1950, embodying the Use Tax law. It concerns the power of the Iowa State Tax Commission, hereinafter known as the commission, to levy a use tax upon materials and equipment purchased outside the State of Iowa and used by the plaintiff, City of Ames, hereinafter termed the city, in the construction of a municipal light and power plant. Two appeals are involved. The city’s action prayed that certain use tax assessments levied by the commission be canceled. The trial court granted the relief prayed as to what,…