Brumagim v. Tillinghast
California Supreme Court
Appeal from the Twelfth District. The facts are sufficiently stated in the opinion of the Court. Defendant filed a general demurrer, which the Court below sustained and gave final judgment in his favor. Plaintiffs appeal.
1Opinion of the CourtField, C. J.
Baldwin, J. and Cope, J. concurring.
The Act of the Legislature of April, 1858, amendatory of the Act of April, 1857, “ to provide revenue for the support of the government of this State, from a tax to be levied and collected from foreign and inland bills, and other matters,” imposes upon certain written instruments, and among others upon bills of lading for the transportation of gold or silver coin, gold dust, or gold or silver in bars, or other form, from any point or place in this State to any *268point or place without the State, a stamp tax of thirty cents on the first one hundred dollars of…
2Cases cited6 opinions
- McMillan v. RichardsCalifornia Supreme Court · 1858
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- Mayor of Baltimore v. LeffermanCourt of Appeals of Maryland · 1846
- Willis v. ValletteCourt of Appeals of Kentucky · 1862
- Smith v. Inhabitants of ReadfieldSupreme Judicial Court of Maine · 1847
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3Cited by79 opinions
- Radich v. HutchinsSupreme Court of the United States · 1877
- Southern Service Co. v. County of Los AngelesCalifornia Supreme Court · 1940
- Joannin v. OgilvieSupreme Court of Minnesota · 1892
- First National Bank v. SargeantNebraska Supreme Court · 1902
- Lonergan v. BufordSupreme Court of the United States · 1893
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