Treat v. White
Supreme Court of the United States
CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE SECOND circuit. On September 18, 1899, S. Y. White brought an action in the Supreme Court of the State of New York against Charles H. Treat, United States collector of internal revenue, to recover the sum of $604, alleged to have been unlawfully exacted by such collector.
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CERTIFICATE FROM THE CIRCUIT COURT OF APPEALS FOR THE SECOND circuit. On September 18, 1899, S. Y. White brought an action in the Supreme Court of the State of New York against Charles H. Treat, United States collector of internal revenue, to recover the sum of $604, alleged to have been unlawfully exacted by such collector. The action was removed to the United States Circuit Court for the Southern District of New York, and a judgment there rendered in favor of the plaintiff. 100 Fed. Rep. 290. The case was taken to the United States Court of Appeals for the Second Circuit, which, before any…
1Opinion of the CourtJustice Brewer
The question before us is simply one of. statutory construction. Is a “ call ” (a copy of which is incorporated in the statement of facts) an agreement to sell, within the meaning of Schedule “ A ” ? In reference to this the learned Circuit Judge, in delivering his opinion, said: .
“It is an agreement, and manifestly an ‘agreement to sell.’ It may be referred to as an ‘ offer,’ or an ‘ option,’ or a ‘ call,’ or what not, but it is susceptible of no more exact definition than ‘ an agreement to sell.’ Inasmuch, therefore, as the statute requires stamps tp be affixed ‘on all sales, or agreements…
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