Griffin Lumber Co. v. Myer
Mississippi Supreme Court
From the circuit court of Perry county. Hon. John B. Enochs, Judge. Myer, appellee, was plaintiff, and the lumber company, appellant, was defendant in the court below. The opinion states the case. Being without the internal revenue stamp prescribed by the act of Congress of June 13, 1898, the note sued on was by the provisions of that act inadmissible in evidence.
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From the circuit court of Perry county. Hon. John B. Enochs, Judge. Myer, appellee, was plaintiff, and the lumber company, appellant, was defendant in the court below. The opinion states the case. Being without the internal revenue stamp prescribed by the act of Congress of June 13, 1898, the note sued on was by the provisions of that act inadmissible in evidence. Tbe act of Congress relied on by the appellant did not and could not make a rule of evidence for tbe state court. Davis v. Richardson, 45 Miss., 499 (48 L. R. A., 305, note); Small v. Slocumb, 112 Ga., 279. As there was no offer to…
1Opinion of the Court
Terral, J.,
delivered tbe opinion.
Appellee, Myer, sued tbe Griffin Lumber Company on a promissory note for tbe payment of $289.12, of date March 14, 1900. On tbe trial of tbe case in tbe circuit court Myer offered tbe note in evidence, and its admission in evidence was opposed because it bad no United States internal revenue stamp attached to it. Tbe objection was overruled, and tbe note admitted in evidence, which admission of tbe note in evidence is tbe only complaint here made. Many state courts have held that congress, in declaring that unstamped instruments should not be admitted in…
2Cases cited2 opinions
- Davis v. Richardson & MayMississippi Supreme Court · 1871
- Knox v. RossiNevada Supreme Court · 1899
3Cited by1 opinion
- Sowell v. RankinMississippi Supreme Court · 1919