Doud v. Wright
Supreme Court of Iowa
Appeal from- Dubuque District Court. Plaintiff recovered judgment against the defendant before a justice, April 23, 1866, and defendant appealed, filing an appeal bond which was duly approved, May 4, 1866, hut there was no revenue stamp affixed to the same, nor to any part of the transcript or record.
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Appeal from- Dubuque District Court. Plaintiff recovered judgment against the defendant before a justice, April 23, 1866, and defendant appealed, filing an appeal bond which was duly approved, May 4, 1866, hut there was no revenue stamp affixed to the same, nor to any part of the transcript or record. On the 15th of June, plaintiff moved to dismiss the appeal for rvant of said stamp, and, on the same day (but whether before or after the motion was made does not appear), the collector of revenue made this indorsement on said bond: “ Being fully satisfied that the stamping of this Instrument…
1Opinion of the CourtWright, J.
1. Stamps: appeal from justice. The court below erred in dismissing the appeal. The case of Deskin v. Graham (10 Iowa, 553), in effect holds that the act of the collector validated the bond, and oi the correctness of this ruling we entertain no doubt. The act of 1865 provides that the instrument thus indorsed shall thereupon be deemed and held to be as valid to all intents arid purposes as if stamped when made or issued. Than tbi$, *338no language could be clearer, and we are disposed to give a liberal rather than a strict construction, the better to effectuate justice and carry out the reason…
2Cases cited2 opinions
- Farris v. PowellSupreme Court of Iowa · 1860
- Deskin v. GrahamSupreme Court of Iowa · 1865
3Cited by1 opinion
- Eikenberry & Co. v. EdwardsSupreme Court of Iowa · 1885