Sears Roebuck Co. v. Roddewig

The plaintiff’s petition asserts that it is a nonresident corporation licensed to do business in the state of Iowa. Pursuant to' such license, it bas established and is now conducting various retail stores in Iowa which constitute a substantial investment on its part. It has reported to and paid the State Board of Assessment and Review the amount of tax due on all sales made in Iowa through the operation of such retail stores. In addition to the business conducted in Iowa, it has for many years and is now conducting a mail-order business through mail-order stores or establishments, all of…