State v. Tysdal

Sheran, Chief Justice.

Appeal by the state from a judgment entered on findings, conclusions, and an order made by Judge Charles W. Kennedy, Otter Tail County District Court. In September 1970, the commissioner of revenue assessed a sales tax of $932.29, as well as interest and penalty in the sum of $129.21, on auction sales of tangible personal property owned by others and sold by respondent from August 1, 1967, through December 31, 1969.

In January 1972, appellant sued to recover the assessed tax plus additional penalty and interest of $170.40, a total of $1,231.90. The lower court held that…