Cole v. Bell
New York Supreme Court
APPEAL from a judgment of the county court of Ulster county. This action was brought before a justice of the peace of • Ulster county, by summons, in which the plaintiff claimed damages to the amount of two hundred dollars or under.
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APPEAL from a judgment of the county court of Ulster county. This action was brought before a justice of the peace of • Ulster county, by summons, in which the plaintiff claimed damages to the amount of two hundred dollars or under. Upon the return of the summons the defendant appeared and objected to the summons upon the ground that it was “ lacking revenue stamps, said summons claiming over one hundred dollars.’* The summons had no stamp upon it, and the justice overruled the objection. The defendant refused to answer, and withdrew from the action. The plaintiff complained upon a promissory…
1Opinion of the CourtMiller, J.
I think that the act of congress, passed in 1864, entitled “ An act to provide internal revenue for the support of the government,” was intended to impose a stamp duty upon all writs and other process issued by a justice of the peace, when the amount claimed is $100 or over. (Z7. S. Stat. at Large, 1863 and 1864,,291, 292, §§ 151, 201, schedule B.)
The act cited first provides for the payment of a stamp duty upon any “ writ or other original process by which any writ is commenced in a court of record.” It then enacts, that “ when the amount claimed in a writ issued by a court not of record is…
2Cases cited3 opinions
- Armstrong v. SmithNew York Supreme Court · 1865
- Forman v. FormanNew York Supreme Court · 1859
- Baird v. PridmoreNew York Supreme Court · 1866
3Cited by4 opinions
- Avery v. WoodbeckNew York Supreme Court · 1872
- Howe v. CarpenterNew York Supreme Court · 1869
- Avery v. WoodbeckNew York Supreme Court · 1872
- Miller v. Larmon, New York County Courts1870