Hooper v. Whitaker
Supreme Court of Alabama
Appeal from the Circuit Court of Marshall. Tried before the Hon. Jas. A. Bilbro. This was an action brought by the appellee, S. C. Whitaker, against the appellant, A. B. Hooper, upon a promissory note for $1,000, given by the defendant to the plaintiff. The substance of the pleas setting up the principal defenses upon which issiue was joined is sufficiently set forth in the opinion.
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Appeal from the Circuit Court of Marshall. Tried before the Hon. Jas. A. Bilbro. This was an action brought by the appellee, S. C. Whitaker, against the appellant, A. B. Hooper, upon a promissory note for $1,000, given by the defendant to the plaintiff. The substance of the pleas setting up the principal defenses upon which issiue was joined is sufficiently set forth in the opinion. On the trial of the case the defendant testified that the note sued on was his property; that it was executed by the defendant and was given as the purchase price for his, the plaintiff’s, half interest in the…
1Opinion of the CourtTyson, J.
Under the “act,' to provide ways and means to meet war expenditures and for other purposes,” approved June 13, 1898, an unstamped note is not competent evidence in any court. By the provisions of this act the maker of the note is required to affix the necessary revenue stamps before issuing it. But when he fails at a time when or a place where no collection district was established, it is lawful for any party having an interest in the note to affix the proper stamp thereto. 30 IT. S. Stat. at Large, § § 7, 13, p. 452.
The note sued on had the requisite value of stamps affixed, but eighteen…
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