Brown v. Salter

1. “If on the consummation of a sale of merchan-' dise the buyer retains out of the money to be paid a specific sum for the purpose of paying a processing tax, whereas such tax is invalid and therefore is not paid by the buyer, and the buyer continues to retain the sum so withheld, the seller may recover same as unpaid purchase-money.” Salter v. Brown, 56 Ga. App. 792 (193 S. E. 903). Whether the buyer retains a part of the purchase-money for the genuine purpose of paying a processing tax, or merely retains such sum under a pretext of having to pay a processing tax, the seller is entitled to…