Chilivis v. ROGERS OIL COMPANY

On Motion for Rehearing.

It is pointed out on motion for rehearing that various portions of the Sales and Use Tax Act, particularly Code Ann. § 92-9953, prohibit absorption of the sales tax by the seller. However, statutes imposing taxes and providing for their collection, when designed merely for revenue purposes and not for the protection of the public, do not impliedly nullify contracts made in contravention of their provisions. Toole v. Wiregrass Development Co., 142 Ga. 57 (82 SE 514); Davis v. Boyd Co., 143 Ga. 600 (85 SE 752); Loyd v. Pollitt, 144 Ga. 91 (86 SE 233); Fletcher v. Armour…