Tucker v. Potter
Supreme Court of Connecticut
Assumpsit, brought to the Superior Court in New Haven County. The writ had an United States revenue stamp attached to it, under the act of Congress then in force, which required all original process in the state courts to be so stamped and made the stamp necessary to its validity. The copy of the writ left with the defendant in service contained no copy or memorandum of the stamp on the writ, and the defendant pleaded this fact in abatement.
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Assumpsit, brought to the Superior Court in New Haven County. The writ had an United States revenue stamp attached to it, under the act of Congress then in force, which required all original process in the state courts to be so stamped and made the stamp necessary to its validity. The copy of the writ left with the defendant in service contained no copy or memorandum of the stamp on the writ, and the defendant pleaded this fact in abatement. The plaintiff demurred to this plea, and the question arising on the demurrer was reserved for the advice of this court.
1Opinion of the Court
Butler, J.*
In this case the question is again raised, whether or not the internal revenue act of Congress, so far forth as it taxed, and by way of penalty made inoperative, the judicial process of the states, was an authorized and constitutional exercise of their delegated powers.
It was not absolutely necessary to a correct disposition of either of the other cases which have been before us, in which the question was made, that we should decide it; and, as such questions are always grave ones, and a determination of that would then, to some extent, affect the finances of an endangered and…
2Cited by2 opinions
- Matthai v. CapenSupreme Court of Connecticut · 1895
- Edye v. RobertsonU.S. Circuit Court for the District of Eastern New York · 1883