Parsons Natural Gas Co. v. Rockhold

Citations

• 79 Kan. 661
• 100 P. 639

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Title and Ownership—Presumption—Money Advanced by a Customer—Taxation. Money prepaid by a customer to a gas company in anticipation of an indebtedness to the company for gas about to be furnished and as a guaranty or security for the return by the customer of a meter and other property furnished by the company should, on a trial of the question whether such money should be assessed against the company for taxation, be presumed to be the property of the company until, at least, the company proves that the obligations of the customer have been discharged without the application of such prepayment.</p> <p>2. Contracts — Pledge — Payment. By the terms of the contracts under which the fund in question was assembled the five dollars deposited by each customer was a pledge so long as no unpaid obligation accrued against him, and to the extent any default of payment of money due under the terms of the contract accrued the five dollars became a payment.</p> <p>3. Taxation — Pledge. The owner and not the holder of a pledge shpuld pay the taxes thereon.</p> <p>4. - Enjoining Collection—Tender. If the company was liable for the taxes upon any portion of the 4800-dollar fund it was not entitled to maintain injunction against the collection of the tax as levied until it had tendered payment of the taxes on such portion.</p>