W. J. Sandberg Co. v. Iowa State Board of Assessment & Review

Plaintiff is an Iowa corporation located in Des Moines engaged in the business of selling leather and shoe findings to shoe repairmen in Iowa. There are about 5,000 shoe repairmen in this state. Plaintiff purchases the leather from the tannery in the forms of bends, strips, or taps; a bend is half of the hide of the animal with the head, belly, and shoulders cut off and is usually 52 inches long and 20 inches wide, a strip is cut out of a bend and is usually 6 1/2, 8 1/2, 11, and 13 inches wide, and taps or half soles are cut out of a bend or strip in width and length to fit the various sizes…