State v. Woodbury County

This case was tried on a stipulation, and the amount due the state, if it is entitled to recover herein, is stipulated as $4,235.25; and the penalty, if one is to attach, as $423.48.

The facts stipulated are that the defendant Woodbury county, between the dates of April 1, 1934, and February 25, 1936 (the date on which the stipulation was made), purchased from outside the state of Iowa and received within the state motor fuel, as that term is defined in Chapter 56 of the Acts of the Forty-fifth General Assembly, Extra Session; that said motor fuel was shipped from refineries located outside…