Severs v. Abrahamson

Plaintiff is a motor-vehicle fuel jobber. On April 30, 1962, he deposited his tax remittance for March in a United States mailbox in Des Moines. The envelope was postpaid and properly addressed. It bore a postage meter stamp dated April 30, 1962, at Des Moines, Iowa. No other postmark or cancellation appeared on the envelope. The envelope was received in the treasurer’s office May 2, 1962. The treasurer assessed a ten percent penalty under section 324.64, Code of Iowa, 1958, on the theory the remittance was not postmarked and therefore not filed on time under section 324.60, Code of Iowa,…