Waters v. Rushing

This is an action upon an account, and it was originally brought in the justice court. The plaintiff’s bill of particulars failed to state that the account had been listed and the tax paid thereon under the provisions of the Intangible Personal Property Tax Act, or that it was not subject to such tax. The defendant demurred to the petition, and his demurrer was overruled. Then he filed what he denominated an answer and cross-petition in which he admitted owing the sum of $19.55 on the account, and prayed that judgment be entered against him in said amount, and that the costs be taxed against…