Coppernoll v. Ketcham
New York Supreme Court
THE plaintiff sued the defendant in a justice’s court, and recovered a judgment, from which the defendant appealed to the county court of. Cayuga county, but there was no revenue stamp attached to the notice of. appeal, as was required by the internal revenue act of congress, then in force.
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THE plaintiff sued the defendant in a justice’s court, and recovered a judgment, from which the defendant appealed to the county court of. Cayuga county, but there was no revenue stamp attached to the notice of. appeal, as was required by the internal revenue act of congress, then in force. The justice made his return to the county court, and the plaintiff, who was respondent, appeared generally, and noticed the cause for trial; and at the court for which it was noticed, he moved the trial of the issue. On the trial, he also moved to dismiss the appeal, for want of the revenue stamp. The…
1Opinion of the Court
By the Court,
Foster, J.
Without discussing the validity of the internal revenue acts, declaring that writs, &c., by which any action shall be commenced, or'appeal taken from inferior courts,, unless stamped as required by these acts, are void, I think there are two grounds upon which the decision of the court below should be reversed.
1st. Notwithstanding the internal revenue act in terms required all stamps to instruments theretofore issued to be affixed by the collector of internal revenue, it did not deprive the state courts of the power vested in them by virtue of the 327th section of the…
2Cases cited3 opinions
- Seymour v. . JuddNew York Court of Appeals · 1849
- Baxter & Fuller v. Arnold, Conklin & BaileyNew York Supreme Court · 1854
- Gardner v. TellerNew York Supreme Court · 1846