People v. McDuffie

On July 31, 1933, an act known as the “Retail Sales Act of 1933” (Stats. 1933, p. 2599) became *297effective. Particularly by the provisions of section 3 thereof, a tax was imposed on retailers of “tangible personal property”. In effect, section 4 of the act provides that where a retail sale is made “under a contract made prior to the effective date of this act, ... the seller may add the tax imposed by this act to the sale price and collect it from the buyer”. Although the statute contains several other provisions which, considered either singly or as a whole, may be regarded as indicative of…