Baker v. Baker
New York Supreme Court
The action was brought upon two promissory notes and indebtedness for work and labor. A defence was interposed of the statute of limitations as to first note, and as to second that it was void because of the omission of the parties to stamp it.
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The action was brought upon two promissory notes and indebtedness for work and labor. A defence was interposed of the statute of limitations as to first note, and as to second that it was void because of the omission of the parties to stamp it. The cause was tried before a referee, who ■ sustained the defence as to the first note, and ordered judgment for the plaintiff against the defendant for the amount of second note and the claim for work and labor, amounting to $595.72, and judgment was perfected accordingly for $702.97, damages and costs, from which the defendant appealed to this court.…
1Opinion of the CourtMiller, P. J.
Although some of the earlier cases hold to the contrary, I understand the law to be well settled, that when a revenue stamp is omitted or left off a promissory note or other written instrument, at the time it is made, by mistake and without any intention to evade the revenue laws, the instrument or note is not by reason of such omission invalid in its inception. (Schemerhorn v. Burgess, 55 Barb., 422; 38 How., 123; N. H. & N. Co. v. Quintard, 6 Abb. [N. S.], 128; 37 How., 29; Vaughan v. O'Brien, 57 Barb., 491.) The rule established has been followed in this department, and I think must be…
2Cases cited3 opinions
- People Ex Rel. Barbour v. . GatesNew York Court of Appeals · 1870
- Vaughan v. O'BrienNew York Supreme Court · 1870
- Schermerhorn v. BurgessNew York Supreme Court · 1869