Zoller Brewing Co. v. State Tax Commission

Plaintiff has appealed from an assessment of a use tax, levied by tbe State Tax Commission of the State of Iowa against plaintiff company, which levy was confirmed and approved on appeal to the district court. The controversy involves the use tax levied on account of bottles, cartons, kegs, and a mechanical case-packer used in the sale and distribution of beer produced by the company.

By virtue of a claim of exemption, as made by the plaintiff, and the further contention on the part of the State Tax Commission that the property is not exempt from the tax, it is necessary for us to set forth…