Henderson v. . Gill, Comr. of Revenue

The plaintiffs, having paid the tax under protest, base their right of recovery back upon either of two propositions: (a) That under the facts of this case the defendant is estopped from collection of the taxes now classified as delinquent because of the misdirection and laches of the collecting agency; and (b) that they were and are in fact and law not liable for the tax on the items of sale excluded by the Revenue Department’s auditor and agent, these being of the same character as now taxed.

1. From the stipulated facts it appears that the first report of sales made by the plaintiffs was…