Banigan v. Nelms

Banigan recovered judgment against Austell and others, and an execution issued upon this judgment was levied upon an improved city lot as the property of the defendants. The lot having been sold, and the sheriff being about to execute a deed to the purchaser, who was the plaintiff in fi. fa., the question arose as to who should bear the expense of furnish*442ing the revenue stamps to be affixed to the deed, it being conceded by the parties that under the provisions of the act of Congress which went into effect July 1, 1898, the deed should be stamped. It was agreed between the sheriff and…