Thorpe v. Schooling
Nevada Supreme Court
This was an application to the Supreme Court for a writ of mandamus requiring Schooling, as treasurer of state, to furnish, on tender of the price, six stamped bank checks, issued under the state revenue Act of 1865, and in accordance with the schedule of stamp duties therein contained, as amended in 1866. The Treasurer declined and refused to furnish, on the ground that the Act of March 4th, 1871, (Stats. 1871,142) amending the revenue laws, repealed that portion of them…
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This was an application to the Supreme Court for a writ of mandamus requiring Schooling, as treasurer of state, to furnish, on tender of the price, six stamped bank checks, issued under the state revenue Act of 1865, and in accordance with the schedule of stamp duties therein contained, as amended in 1866. The Treasurer declined and refused to furnish, on the ground that the Act of March 4th, 1871, (Stats. 1871,142) amending the revenue laws, repealed that portion of them which had required the sale or affixing of a state revenue stamp to a bank check.
1Opinion of the Court
By the Court,
Lewis, C. J.:
The question to be determined in this case is, whether an amendment of certain sections of the revenue Act of 1865, and the adoption of a new schedule of stamp duties, operate as a repeal of the old schedule; or whether both are to be upheld, so far as they do not directly conflict with each other. The question is raised by this state of facts: In the year 1865, the legislature enacted a general revenue law, among the various divisions of which was one entitled “ Stamp Tax,” the first section of which was Section 126 of the act, and reads thus: “ On and after the…
2Cases cited1 opinion
- Bartlet v. KingMassachusetts Supreme Judicial Court · 1815
3Cited by30 opinions
- Eureka County Bank Habeas Corpus CasesNevada Supreme Court · 1912
- Presson v. PressonNevada Supreme Court · 1915
- Southern Pac. Co. v. BartineU.S. Circuit Court for the District of Nevada · 1909
- Ronnow v. City of Las VegasNevada Supreme Court · 1937
- State ex rel. Copeland v. WoodburyNevada Supreme Court · 1883
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