63 Neb. 692 | Neb. | 1902
This appeal was taken from an order confirming the sale of real estate sold by the sheriff of Douglas county under a decree of foreclosure.
1. The appellants objected to the appraisal and sale of
3. It is contended that there was no evidence before the court that the appraisers were disinterested freeholders, because the certificate of the sheriff to the original appraisal and to the copy thereof filed in the office of the clerk of the district court had no revenue stamp or stamps attached; that, having no such stamps attached, they could not be received in evidence by the court. The ruling of the commissioner of internal revenue that “certificates required by law, which are made by court officers under the direction and authority of the court, and which are necessary to give proper effect to the court proceedings, are exempt,” found in 2 Decisions Internal Revenue, 289 (January 9, 1900), we hold applies to this case. No stamps being necessary, the court was right in overruling Tie objection to the confirmation of the sale on that ground.
We find that there has been a substantial compliance with the law, and that the decree of confirmation should be affirmed.
By the Court: For the reasons above stated in the foregoing opinion, the order appealed from is
Affirmed.