Manton v. Glander

By the Court.

The vendor’s record of purchases was divided into the four classifications of beer and wine, liquor, food, soft drinks.

The vendor had three and then two cash registers,, on no one of which could taxable and nontaxable sales-be recorded separately. At the close of business each night, the vendor took totals from the cash register tapes, compared some with the customer purchase-checks and entered the totals in round numbers in a book. The vendor at intervals delivered that book to-his bookkeeper, but no cash register tapes or customer-purchase checks were furnished to the…