Rheinstrom v. Cone
Wisconsin Supreme Court
APPEAL from the Circuit Court for Vernon County. On the trial of this action, the plaintiff offered in evidence what purported to be a promissory note for $120, dated June 20, 1865, and signed by defendants. The note had only a five cent (instead of a ten cent) revenue stamp affixed, and the court sustained an objection to it on that ground.
Read the full summary
APPEAL from the Circuit Court for Vernon County. On the trial of this action, the plaintiff offered in evidence what purported to be a promissory note for $120, dated June 20, 1865, and signed by defendants. The note had only a five cent (instead of a ten cent) revenue stamp affixed, and the court sustained an objection to it on that ground. The plaintiff then offered to show that the omission to duly stamp the note was not made for the purpose of evading the provisions of the United States revenue laws; but the offer was rejected by the court, and a judgment of nonsuit ordered. The plaintiff…
1Opinion of the Court
The following opinion was filed at the January term, 1870.
Dixon, C. J.
The first question in this case is upon the construction of a clause in the internal revenue act of congress, approved March 3d, 1865, which reads as follows : “ That any person or persons who shall make, sign or issue, or who shall cause to be made, signed or issued, any instrument, document or paper of any kind or description whatsoever, or shall accept, negotiate or buy, or cause to he accepted, negotiated or paid, any bill of exchange, draft or order, or promissory note, for the payment of money, without the same being…
2Cases cited10 opinions
- Clemens v. ConradMichigan Supreme Court · 1869
- Hallock v. JaudinCalifornia Supreme Court · 1867
- Green v. HolwayMassachusetts Supreme Judicial Court · 1869
- Whitehill v. ShickleSupreme Court of Missouri · 1869
- Beebe v. HuttonNew York Supreme Court · 1866
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Rowland & Co. v. PlummerSupreme Court of Alabama · 1874
- State v. HillWisconsin Supreme Court · 1872
- Fenelon v. HogoboomWisconsin Supreme Court · 1872
- Lawyers Cooperative Publishing Co. v. Corte de Distrito de San JuanSupreme Court of Puerto Rico · 1937
- Smith v. ScottWisconsin Supreme Court · 1872
4 more not listed; retrieve them via the Exa API.