Wood Bros. Construction v. Bagley

Appellant is a Nebraska corporation. During the years 1936 to 1941 it was engaged under a contract with the United States Government in pile-dike construction and other channel-control work on the Missouri River between Council Bluffs and Whiting, Iowa. In the course of said construction work, which was paid for from funds of the United States Government, appellant purchased and used motor fuel, and paid thereon the tax imposed by the state of Iowa -of 3 cents per gallon. All of such fuel was used in tractors, boats, and floats in carrying on said construction work and none of said fuel was…