Davis v. Evans.
Supreme Court of North Carolina
ActioN by S. E. D'avis against M. E. Evans, heard by Judge O. H. Allen and a jury at August Term, 1903, of the Superior Court of Granville County. From a judgment for the defendant the plaintiff appealed.
1Opinion of the CourtC-Lar.k, C. J.
The plaintiff sued on a promissory note, dated 7th November, 1898. The Court excluded the note when offered in evidence, because it was not stamped as required by the United States Internal Revenue Act of 1898. This was error.
The stamp is a fiscal provision of the United States Government for the purpose of raising revenue, which is to be enforced only in its own courts. Its non-observance does not affect the validity of the instrument when offered in evidence in a State Court The provision that the unstamped paper shall not be admitted in evidence “in any court” applies only to United States…
2Cases cited5 opinions
- Small v. SlocumbSupreme Court of Georgia · 1900
- Ratliff v. Ratliff.Supreme Court of North Carolina · 1902
- Haight v. . GristSupreme Court of North Carolina · 1870
- Sellars v. . JohnsonSupreme Court of North Carolina · 1871
- Richardson v. RobertsIllinois Supreme Court · 1902