State v. Hawkeye Oil Company

This is an action in equity by the State of Iowa against William E. Menees, as a licensed fuel oil dealer, Hawkeye Oil Company, Inc., as a fuel oil distributor, and Hawkeye-Seeurity Insurance Company, as bondsman for both parties. The claim is for $82,537.98 for special fuel taxes collected by the parties from Diesel fuel users, but not remitted to the State. It is properly in equity, by reason of accounting features involved.

The trial court entered judgment against William E. Menees for the full amount, plus penalty of 10%, and interest at %% per month, in accordance with section 324.64,…