Day & Whitt Furniture Co. v. Welbilt Appliance Corp.

GIBSON, V. C. J.

This is an action on account. Defendants below appeal from a judgment rendered against them on a directed verdict.

The account sued on represented merchandise sold to defendants during the period November 19, 1938, to January 14, 1939. In order to bring the account outside the operation of the Intangible Property Tax Law of 1939 (68 O. S. 1941 § 1501 et seq.), which requires the plaintiff in such case to allege and prove that the same had been assessed for taxation and the taxes paid thereon, or suffer dismissal of his action, plaintiff alleged that the account, for specified…