Andrews v. Hunter

The opinion of the court was delivered by

Johnston, C. J.:

This appeal required the consideration of the ■ right of officers to collect a tax assessed upon a stock of goods from one who purchased the entire stock after the assessment was made and which had not been paid by the seller. The question is raised upon a demurrer to the petition of the purchaser, who sought to enjoin the collection of the tax, which was sustained by the trial court.

In the petition it was alleged, in substance, that on March 1,1924, a stock of groceries was owned by W. H. Blenkarn and was listed by him for taxation.…