Ambrosius v. Ambrosius

Had the duty to affix a transfer stamp to her father’s declarations of trust been on the infant plaintiff, more weight could be given to defendant’s argument that, despite her motion to discontinue, her suit should go on. But a gift of securities by a father to a child non sui juris imposed on her no such duty. This was not only from her incapacity, but because the duty was laid on the person making the sale, transfer or agreement (Tax Law [Gen. Laws, chap. 24; Laws of 1896, chap. 908], § 317, added by Laws of 1905, chap. 241, as amd. by Laws of 1906, chap. 414; now Tax Law [Consol. Laws,…