Campbell v. Wilcox
Supreme Court of the United States
Error to the Circuit Court for the Southern District of Ohio. A statute of July 13th, 1866,* enacts, that any person who shall accept, negotiate, or pay, or cause to be accepted., negotiated, or paid, any promissory-note, without the same being duly stamped, or having an adhesive stamp for denoting the tax chargeable thereon, and cancelled, &c., “with intent to evade the provisions of the act,” shall forfeit $50, and that such instrument or note “ not being stamped according…
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Error to the Circuit Court for the Southern District of Ohio. A statute of July 13th, 1866,* enacts, that any person who shall accept, negotiate, or pay, or cause to be accepted., negotiated, or paid, any promissory-note, without the same being duly stamped, or having an adhesive stamp for denoting the tax chargeable thereon, and cancelled, &c., “with intent to evade the provisions of the act,” shall forfeit $50, and that such instrument or note “ not being stamped according to law, shall be deemed invalid and of n,o effect.” A mode is provided in the act by which instruments may be stamped…
1Opinion of the CourtJustice Field
The only question in this case arises upon the demurrer to the declaration. The action is upon four promissory notes of the defendants, and the declaration contains the usual averments according to. the established precedents in such cases, but does not- aver that the notes were stamped as required by the act of Congress, either at their date or-at any subsequent time. The demurrer is general, that the declaration does not set forth facts sufficient in law. to constitute a good cause of action; but the omission of an averment, in the particular mentioned, constitutes the special ground of…
2Cited by26 opinions
- Campbell v. HaverhillSupreme Court of the United States · 1895
- Gulf, C. & S. F. R. Co. v. WashingtonCourt of Appeals for the Eighth Circuit · 1892
- German v. Bennington & Rutland RailroadSupreme Court of Vermont · 1899
- John v. TimmSupreme Court of Minnesota · 1922
- Pollack v. Meyer Bros. Drug Co.Court of Appeals for the Eighth Circuit · 1916
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