In Re Appeal of Koss Const. Co.

The cause is submitted upon a stipulation of facts, the material portion of which is as follows:

“The Koss Construction Company is a corporation organized under the laws of the State of Iowa, having its principal place of business in the City of Des Moines thereof, and is engaged, in the business of constructing pavements and selling the same to the State of Iowa, and various municipalities in said State; that in the conduct of its business, said Company constructs concrete paving by combining in accurately determined proportions, reinforcing steel, crushed rock or gravel, sand, cement and…