State Ex Rel. Foster v. Miller

Although several questions are raised by the demurrers, the question whether the petition states a cause of action against any of the vendors is basic and dispositive of the entire case against them.

The relator claims that in the year 1935 every sale of tangible personal property was deemed a taxable sale until the vendor proved the contrary; that a vendor was delinquent when he failed to cancel prepaid tax receipts equal to three per cent of the gross sales; that as a result of the failure of the respondents, The Kroger Grocery & Baking Company and The Great Atlantic & Pacific Tea Company,…