In Taylor v. Industrial Acc. Com. (1963) 216 Cal. App. 2d 466, the court held that an arrangement between newspaper publishers and delivery boy constituted a sale of the newspapers, noting that the newsboy was required to pay the publishers for the papers without regard to whether the subscribers paid him: "It was, however, incumbent upon applicant to make sure that all the subscribers paid, or else he would suffer the loss." (Ibid.)