UNITED STATES v. ISHAM


84 U.S. 496 (1873)

17 Wall. 496

UNITED STATES v. ISHAM.

Supreme Court of United States.


Attorney(s) appearing for the Case

Mr. S.F. Phillips, Solicitor-General, for the United States:

Messrs. C.P. James and J. Hubley Ashton, for the prisoner, argued contra:


Mr. Justice HUNT delivered the opinion of the court.

We are of the opinion that the position taken by the counsel of the defendant is correct, — that the paper issued required no stamp, and that the prosecution must fail.

The schedule of instruments required by the statute of 1864 to be stamped, designates the various instruments and writings to be taxed by the well-known names and descriptions of the paper...

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