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Salem School District No. 30 v. Unit Structures, Inc.
Citations: 1960 Ark. LEXIS 518; 232 Ark. 939; 341 S.W.2d 50Docket: 5-2248
Court: Supreme Court of Arkansas; December 19, 1960; Arkansas; State Supreme Court
The appellee sought to recover $224.97 in sales tax and interest from the appellant, citing a defense of accord and satisfaction. The case was submitted to the court without a jury based on an agreed statement of facts. The appellee had sold materials to the appellant for $7,499.00 on August 8, 1957, with the invoice noting a 2% cash discount and that applicable taxes were to be paid by the buyer. The appellant sent a check for $7,183.18 on August 19, 1957, deducting freight charges and the discount, but did not include the sales tax. Subsequently, the appellee billed the appellant for the $224.97 sales tax on August 20, 1957, which the appellant refused to pay, claiming that the payment of the invoice satisfied the tax obligation. The court affirmed the judgment in favor of the appellee, stating that the appellant, who claimed accord and satisfaction, bore the burden to prove this defense. The court noted that the appellant only demonstrated the payment of the original invoice amount, which does not legally establish accord and satisfaction for the total account. The case was tried without a jury, and the court's findings were treated as a jury verdict. Thus, the judgment against the appellant was upheld.