295 F. 223 | D. Idaho | 1924
In a suit brought in a state court by the plaintiff here, for the foreclosure of a mortgage, a decree of foreclosure was duly entered, and thereupon, pursuant to the practice in such cases, the sheriff of the county, acting under the authority and pursuant to the directions of such decree, offered the mortgaged property for sale. The plaintiff, being the highest bidder, became the purchaser, and upon the expiration of the period of redemption granted by the state statute, no redemption having been made, the sheriff executed and delivered a deed in due form conveying to it the property sold, the deed bore no revenue stamps, and that fact having thereafter come to the knowledge of the defendant, who is the collector of internal revenue of the United States for the district of Idaho, he demanded of the plaintiff payment of the regular documentary stamp tax. Being threatened with appropriate coercive measures in case it refused the demand, the plaintiff complied, under protest, and affixed stamps amounting to $23.50. This suit is brought to recover the amount so paid.
It is not thought any useful purpose would be subserved by a review of the reasoning of the Keith Case, with which I am content.