235 N.W. 476 CAPITAL CONSTRUCTION COMPANY, Appellant, v. CITY OF DES MOINES et al., Appellees. No. 40642.Supreme Court of Iowa. March 17, 1931. TAXATION: Liability of Persons and Property — Property 1 Temporarily Absent from State. The temporary absence from this state of tangible personal property belonging to a corporation of this state presents no […]