Wade v. Foss
Supreme Judicial Court of Maine
Exceptions by plaintiffs. Action on a promissory note, not having an internal revenue stamp.
1Opinion of the CourtStrout, J.
Assumpsit upon a promissory note bearing date June 17, 1899. Its admissibility was objected to because it was not stamped, as required by c. 448 of the statutes of the United States of 1898. The objection was sustained and the note excluded. To this ruling the plaintiff excepted. The act required notes of hand to be stamped, and by § 13, it was provided that if any person issued any instrument without stamp which the act required to be stamped, “with intent to evade the. provisions of this act,” he was guilty of a misdemeanor, for which a penalty was prescribed, “ and such instrument . . .…
2Cases cited19 opinions
- Spies v. IllinoisSupreme Court of the United States · 1887
- Walker v. SauvinetSupreme Court of the United States · 1876
- Presser v. IllinoisSupreme Court of the United States · 1886
- Eilenbecker v. District Court of Plymouth CountySupreme Court of the United States · 1890
- Carpenter v. SnellingMassachusetts Supreme Judicial Court · 1867
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3Cited by1 opinion
- Kino v. Phoenix InsuranceSupreme Court of Missouri · 1906