Sears Roebuck Co. v. Roddewig

(dissenting) — Being unable to concur in the majority opinion, T respectfully dissent.

The Iowa Use Tax Act, imposing a 2 percent tax upon the use of tangible personal property, was enacted by the general assembly of Iowa (chapter 198, 47th G. A.) at its forty-seventh session held in 1937, and is complementary to the Retail Sales Tax Act, imposing a 2 percent tax upon the gross receipts from sales at retail, (chapter 196, 47th G. A.) passed at the same session of the legislature. The Use Tax Act provides for exemption from the tax when the property has already been subjected to a tax on sales…