Warren v. Paul

Suit to recover possession of personal property. Suit dismissed by the Court, on motion of defendant, and a return of property ordered, because papers were not stamped as required by act of Congress. The Court refused permission to plaintiff to affix stamps, in Court, to avoid a dismissal. The internal revenue act of July 4th, 1864, enacts that stamps upon legal documents shall be- thus:

“Writ, or other original process by which any suit is commenced in any Court of record, either of law or equity, 50 cents.

“ Where the amount claimed in a writ, issued by a Court not of record, is 100 dollars…