Cox v. Jones
Supreme Court of Georgia
Administrators and executors. Evidence. Stamps. Constitutional law. Exemplification. Demand. Practice in the Superior Court. New trial. Before Judge Hopkins. Fulton Superior Court.
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Administrators and executors. Evidence. Stamps. Constitutional law. Exemplification. Demand. Practice in the Superior Court. New trial. Before Judge Hopkins. Fulton Superior Court. October Term, 1873. Jesse Jones, as administrator upon the estate of Joel E. Brown, deceased, brought complaint against H. T. Cox upon the following instrument: “ H. T. Cox & Bro., Commission Merchants, “Forsyth St., Atlanta, Ga., Sept. 25, 1769. ' “Received of Joel E. Brown four hundred dollars in gold, which I will account for on demand, in gold or its equivalent in currency. (Signed) H. T. Cox.” The defendant…
1Opinion of the Court
McCay, Judge.
1. The act of congress of 1866, United States statutes, volume xiv., page 141, in express terms provides that all official papers issued by United States or state officers, shall be exempt from the stamp tax. We think letters of administration *446and certificates of records, come within the very terms of the act, and are not, therefore, liable to the stamp tax.’
2. The act of congress providing for the authentication of the records of any state for use as evidence in another, contemplates, it is true, that the court shall have a clerk and a judge. But there is nothing in this act…
2Cases cited3 opinions
- Bleecker v. BallouNew York Supreme Court · 1829
- Ripple v. RippleSupreme Court of Pennsylvania · 1829
- Sheldon v. HopkinsNew York Supreme Court · 1831
3Cited by3 opinions
- Wilson v. Phoenix Powder Manf'g Co.West Virginia Supreme Court · 1895
- Stewart v. FisherCourt of Appeals of Georgia · 1916
- Sloan v. WolfsfeldSupreme Court of Georgia · 1900