Bear's Den, Inc. v. State

'Nichols, Judge.

The defendant in fi. fa., in its affidavit of illegality, does not contend that the amount due as stated in the fi. fa., if due, is erroneous, or that it, for some good reason, had not collected the “sales tax” from its customers, but attempts to set up as a defense to the fi. fa. the fact that the “sales tax” was stolen from it without fault on its part, and it is therefore not liable to- the State in any amount.

The State contends that the defendant in fi. fa., after having collected the “sales tax” from its customers has the absolute duty to turn the tax so collected over to…