Swartz v. Atkins

Swartz has filed this suit to recover a penalty that he paid for delinquency in paying certain use taxes. The penalty was assessed along with sales and use taxes under Section 67-3001 et seq., T.C.A., and was particularly the five per cent penalty for delinquency in making payment under Section 67-3026, T.C.A. The reason advanced by Swartz for this delinquency, that is, not paying the tax when due, was his unawareness of the fact that taxes were owed with respect to his use of certain tangible personal property in the course of his business.

The suit was demurred to. The demurrer was sustained…