Brown v. Crandal
Supreme Court of Iowa
Appeal from, Van Burén District Cowl. Suit before a justice of the peace, in replevin, for a hog, judgment for the defendant, and plaintiff appealed to the District Court, where the defendant moved to dismiss the appeal, because there was no United States revenue stamp on the appeal bond or other paper in the appeal.
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Appeal from, Van Burén District Cowl. Suit before a justice of the peace, in replevin, for a hog, judgment for the defendant, and plaintiff appealed to the District Court, where the defendant moved to dismiss the appeal, because there was no United States revenue stamp on the appeal bond or other paper in the appeal. After this motion was filed, and before the same was heard, C. W. Shepherd, deputy collector, affixed a fifty-cent revenue stamp to the appeal bond, and made the following indorsement thereon: “ I have this day affixed the proper stamp to this bond, and being satisfied that the…
1Opinion of the Court
Lowe, Ch. J.
1. Stamps : lectori6 °° Upon a closer examination of the provisions of the United States revenue act, and the regulations of the commissioner for carrying the same into effect, we are satisfied that a deputy collector by virtue of his ordinary duties as such, has no power to remit penalties, and to stamp or authorize the stamping of instruments or appeal bonds, when they were left unstamped from inadvertence or mistake, except, when, from the inability or sickness of the collector, he acts by special authority in his place.
2. — special presumed?106 But how is the court to know…
2Cases cited1 opinion
- Deskin v. GrahamSupreme Court of Iowa · 1865
3Cited by2 opinions
- McAfferty v. HaleSupreme Court of Iowa · 1868
- City of Muscatine v. SternemanSupreme Court of Iowa · 1870