57 P. 179 | Nev. | 1899
At the trial the plaintiff offered in evidence two depositions taken under a commission issued to a notary public of the city of San Francisco, State of California, with his certificate thereunto attached. One of these was objected to upon the ground that the stamps required by the act of congress approved June 13, 1898, entitled "An act to provide ways and means to meet war expenditures and for other purposes," were not canceled upon the day the certificate bears date. The other was objected to upon the ground that the certificate was not stamped as required by the provisions of the before-mentioned law. Each objection was sustained, and the evidence excluded.
We have not been referred to any adjudication of the provisions concerning stamped instruments offered in evidence under the act of congress cited, but substantially the same provisions, contained in the internal revenue law of 1862, have frequently been the subject of judicial construction.
One of the early cases under this law wasCarpenter v. *100 Snelling,
In Green v. Holway,
Decisions contrary to the views here stated were made in the cases of Maynard v. Johnson,
Judgment reversed and cause remanded for a new trial.