Cassidy v. St. Germain
Supreme Court of Rhode Island
Assumpsit on book-account. The facts were these. The personal estate of the defendant was attached in the hands of a third party as garnishee. At the trial an assignee of the wages of the defendant intervened and claimed the fund under the assignment. The assignment was in the usual form and had been recorded prior to the attachment, but no revenue stamp had been affixed.
Read the full summary
Assumpsit on book-account. The facts were these. The personal estate of the defendant was attached in the hands of a third party as garnishee. At the trial an assignee of the wages of the defendant intervened and claimed the fund under the assignment. The assignment was in the usual form and had been recorded prior to the attachment, but no revenue stamp had been affixed. At the trial the plaintiff objected to the assignment being offered in evidence, claiming that under sections 13, 14, and 15 of the war -revenue act of 1898 it was invalid, could not be used in evidence, and, having been…
1Opinion of the Court
Per Curiam.(1) The United States internal revenue law of 1898 declares invalid and of no effect instruments from which stamps have been omitted with intent to evade the provisions-of the act. There being nothing to show such intent in this-case, the assignment in question was not shown to be invalid on that account. An exception was taken on the admissibility of the assignment in evidence, because of the omission of a stamp. Under the revenue law of 1866, which is similar in this respect to the present law, it was held that the act-affected the use of the document as evidence only in the…
2Cases cited4 opinions
- Carpenter v. SnellingMassachusetts Supreme Judicial Court · 1867
- Green v. HolwayMassachusetts Supreme Judicial Court · 1869
- Moore v. QuirkMassachusetts Supreme Judicial Court · 1870
- Griffin v. RanneySupreme Court of Connecticut · 1868
3Cited by6 opinions
- Small v. SlocumbSupreme Court of Georgia · 1900
- Farmers Savings Bank v. NeelSupreme Court of Iowa · 1922
- Harvey v. WielandSupreme Court of Iowa · 1902
- Richardson v. RobertsIllinois Supreme Court · 1902
- Wade v. FossSupreme Judicial Court of Maine · 1902
1 more not listed; retrieve them via the Exa API.