Sears, Roebuck & Co. v. City of Fort Madison

This is an action in equity by Sears, Roebuck & Company, a New York corporation, against the City of Fort Madison. The petition prays that an assessment for taxes levied on its stock of merchandise in its order or catalog house in Fort Madison be held null and void by reason of the provisions of the third clause in section 8, Article I, of the Constitution of the United States.

Appellee maintains what is known as a catalog store in Fort Madison. Customers come to the store and select the articles they desire to buy, either from the catalog issued by the company or from a skeleton stock of…