In re the Appeal of Macfarlane

OPINION OP THE COURT BY

FREAR, J.

This is an appeal from an assessment made by the Minister of Finance of a stamp duty of $2,000 upon a bill of sale of the Steamship “China” to the appellant, George W. Macfarlane, this being the duty payable upon a valuation of said steamship of $400,000. The pleadings, exhibits and testimony in the mandamus suit brought by the appellant against the Collector of Customs, ante, are made a part of this case.

The statute (Sec. 3, Ch. 103, Laws of 1892) prescribes that the duty upon a bill of sale of a ship shall be “the same as on a conveyance,” and that the duty…