Tolman v. Treat
U.S. Circuit Court for the District of Southern New York
This cause, was tried by the court on an agreed statement of facts. The action is brought to recover the sum of $209.06, with interest from August 10, 1899, paid, as alleged, under protest, to the commissioner of internal revenue by the plaintiff.
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This cause, was tried by the court on an agreed statement of facts. The action is brought to recover the sum of $209.06, with interest from August 10, 1899, paid, as alleged, under protest, to the commissioner of internal revenue by the plaintiff. It represents the value of 1,025 revenue stamps, of the denomination of 25 cents each (with interest), affixed to 1,025 instruments in writing, which the government contends contain, not only a promissory note, but a power of attorney. The plaintiff did affix a 2-cent stamp to each of the promissory notes, but failed to affix the 25-cent stamp to…
1Opinion of the CourtLacombe, Circuit Judge
(after stating the facts as above). The written instrument consists of two separable ones, — ra promissory note,.and a clause containing certain provisions as to the entering of judgment thereon in the event of nonpayment. This last, however, does not seem to be a power of attorney, within the meaning of the section relied on. It is what is known as a “warrant of attorney,” and is in fact a retainer, by virtue of which an attorney at law is authorized to appear in court in behalf of a client, and take certain steps as attorney in litigation to which the client is a party. The court is not…
2Cited by2 opinions
- In re Capitol Trading Co.District Court, N.D. New York · 1916
- In re HawleyDistrict Court, S.D. New York · 1915