United States v. Isham
Supreme Court of the United States
On certificate of-division in opinion between the judges of the Circuit Court for the Eastern District of-Michigan; the case being thus : The act of June 80th, 1864, “ to provide internal revenue to support the government,” &c.,* requires certain instruments, specified in a schedule which it contains, to be stamped.
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On certificate of-division in opinion between the judges of the Circuit Court for the Eastern District of-Michigan; the case being thus : The act of June 80th, 1864, “ to provide internal revenue to support the government,” &c.,* requires certain instruments, specified in a schedule which it contains, to be stamped. The schedule is as follows: Bank-check, draft, or order for the payment of any sum of money whatever, drawn upon any bank, banker, or trust company, or for any sum exceeding $10 drawn upon any other person or persons, companies or corporations,"at sight or on demand,...........2…
1Opinion of the CourtJustice Hunt
We are of the opinion that the position taken by the counsel.of the defendant is correct, — that the paper issued required no stamp, and that the prosecution must fail.
The schedule of instruments -required by the statute of 1864 to be stamped, designates the various instruments and writings to be taxed by the well-known names and descriptions of the paper, and specifies the amounts of duty in substance as follows:
1st. Every bank-check, 2 cents.
2d. Every draft or order for the payment of any sum of money at sight or on demand (except, where the draft or order is so drawn on a person, company,…
2Cases cited1 opinion
- Dykers v. Leather Manufacturers' BankNew York Court of Chancery · 1845
3Cited by308 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Ratzlaf v. United StatesSupreme Court of the United States · 1994
- Ex Parte WilsonSupreme Court of the United States · 1885
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- Helvering v. GregoryCourt of Appeals for the Second Circuit · 1934
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