Kennedy v. State Board of Assessment & Review

Plaintiff in this case filed a petition in the district court of Cerro Gordo County, Iowa, setting forth that on the 19th day of May, 1936, he filed with the -state board of assessment and review his application asking for refund of sales tax paid for fertilizer, as set out in his application; that this application was presented to the board, and on the 28th of May, 1936, an order was entered by said board, in which the application was denied, and on the same date plaintiff appealed from the decision and order of the state board of assessment and re view; that he urges before the court the…