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J. J. HARRIS & CO. v. BROWNER

No. 51366.

130 N.W.2d 711 (1964)

J. J. HARRIS & CO., Inc., Appellant, v. Vincent L. BROWNER, City Assessor of the City of Des Moines, Iowa, et al., Appellees.

Supreme Court of Iowa.

October 20, 1964.

Attorney(s) appearing for the Case

Harvey Bogenrief, Des Moines, for appellant.

Herrick, Langdon, Sandblom & Belin, Des Moines, for appellees.

STUART, Justice.

Appellant is a corporation organized under the Iowa Business Corporation Act. It is a registered specialist in the stock exchanges in New York City. All of its business is conducted in its offices there and on the floor of the stock exchanges. None of its assets have ever been located in Iowa and none of its officers, directors or stockholders have been in Iowa since its incorporation. It maintains a registered office in Des Moines and has designated...

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