Seiller v. Dunn

*267OPINION

By REYNOLDS, J.

This is an action brought by plaintiff to restrain defendants, as members of the Tax Commission, from collecting an assessment for sales tax made against plaintiff under the provisions of §5546-12a, GC.

Defendants have filed a demurrer on the grounds that the petition does not state a cause of action.

The finding of the Commission making the assessment, is as follows:

“That an examination and audit of the records of said M. W. Seiller, discloses no separate records of the tax collected from the consumers and the amount of such collections. And further discloses that the…