Martin v. . KnightMartin v. . Knight
аfter stating the facts: The defendant’s exception to his Honor’s refusal to submit the issue in regard to the tax list is based upon the contention that, by Eevisal, sec. 5219, subdiv. 11, and Acts 1907, ch. 258, sec. 32, a failure to list with a view to evade the payment of taxes on solvent credits prevents their recovery by an action at law or suit in equity in the courts of the State until they are listed and taxes paid thereon. The matter involved in the issue is not set up or pleaded in the answer as a bar to the action, and was not therefore issuable. Only matters alleged and denied or new matter alleged in the answer by way of defense are to be submitted to the jury by specific issues. Without passing upon the question whether the failure to list the note and due *568 bill for taxation, “with a view to evade the payment of taxes thereon,” is an affirmative defense which must be set up in the answer, or whether it may be taken advantage of upon the general denial, we entertain no doubt that, unless pleaded, it may not be made the subject of an issue. As has been frequently said by this Court, issues arise upon the pleadings. It will be observed that the statute does not make the failure to list solvent credits an absolute bar to their recovery, but provides “that they shall not be recoverable * * •* until they have been listed and taxes paid thereon.” It would seem that the failure to list does not destroy the cause of action, but postpones recovery thereon until they are listed and the tax thereon is paid. It would be but fair to bring the matter to the attention of the court by some appropriate pleading, to the end that the creditor may either list and pay the tax or show that the “note, claim or other evidence of debt” is not “subject to assessment and taxation,” as, for instance, that it is not solvent, or that plaintiff was himself indebted in a larger amount than all of his solvent credits [Revisal, secs. 5219 (5), 5227], or that for any other reason he was not required to list and pay tax thereon. It was not the purpose of the Legislature to release the debtor for failure to list by the creditor, but to postpone the recovery of the debt, if subject to taxation, until the tax is paid. It is not clear that the liability to assessment is to be tried by the jury. It may be more convenient for the court to inquire into it. We note the suggestion that, instead of delaying the trial, the court proceed to judgment and order a stay of execution until the debt is listed and the tax paid thereon. This provision has recently been placed in our revenue law .and, so far as we are advised, has not before been brought to the attention of the Court. Its interpretation is not before us, and we forbear saying more than is necessary to a decision of the exception. His Honor correctly declined to submit the issue.
Plaintiff introduced IT. T. Pratt, who testified that he was
*569
acquainted with tbe handwriting of Pallen. He was shown the note and the due bill, and testified that the signatures were “those of Fallen.” The body of the'note was in the handwriting of the plaintiff, E. L. Martin. This, we understand, was conceded. Defendant, upon cross-examination, asked the witness to look at the letter “L” in the signature and at the same letter in the body of the note, and say whether they were not the same handwriting. He answered: “I can see a difference in the two.” He was asked to point out to the jury the difference. The defendant’s counsel asked the witness to take the mote to the jury box and point out to the jury the difference. Plaintiff objected. His Honor sustained the objection, and defendant excepted. Dr. Ellington, a witness for defendant, having testified that he was acquainted with Fallen’s handwriting, was asked to examine the same letter in the body of the note and in the signature. He said: “They are very much alike.” In his cross-examination he was shown a paper, “No. 1,” by plaintiff, containing W. L. Fallen’s signature in two places. The witness testified that the first signature was in Fallen’s handwriting; the other was not. Hpon redirect examination defendant’s counsel asked him to takе the paper and show the jury why he did not think that the signatures were in the same handwriting. This was objected to, and the objection sustained by his Honor. Defendant excepted. The question presented upon these exceptions, and others of the same character in the record, is whether, under examination in chief or cross-examination, a nonexpert witness, having testified that he was acquainted with the handwriting of the person alleged to have signed the paper in controversy, may, after expressing an opinion in regard to it and being shown a writing conceded to be genuine, show two papers to the jury and by making comparisons between them explain and point out to the jury the similarity or difference, as the case may be. Defendant’s counsel insist that this question has not heretofore been decided by this Court. Plain
*570
tiff’s counsel insist, on the contrary, that it is within the rule laid clown in
Outlaw v.
Hurdle,
The question in regard to the right of the jury to compare
*572
handwriting in the trial of cases wherein the genuineness of a paper-writing or signature is involved first arose in this Court in 1853. The case of
Outlaw v. Hurdle,
The English statute is the result of the largest experience and observation by judges and lawyers. It is well guarded against dangerous experiment, but opens the door to safe, reliable information. A discussion of its provisions may be found in 3 Taylor on Ev., sec. 1869, etc. In construing the
*580
New York statute,
Van Brunt, P. J.,
says: “Therefore, it is apparent that the submission of a writing to a jury must be in connection with the testimony of witnesses in regard to the validity or authorship of the various handwritings, and that, independent of the examination of witnesses, such handwrit-ings cannot be submitted to the jury for the purpose of arbitrary comparison by them. In other words, the handwritings can only be inspeсted by the jury in aid of the testimony of witnesses in reference to the authorship of the handwritings in question.”
People v. Pinckney,
Defendant proposed to introduce tax books and original lists for the purpose of showing that no note or due bill was listed by plaintiff for taxation. While the record does not
*581
so state, we assume from the argument that it was proposed to show that no solvent credits were listed by plaintiff for the years to which the proposed list related. Tax lists have been1 admitted in actions for the recovery of land to show that the party against whose claim they were used did not list the land, and draw from the failure to do so the inference that he was not claiming to own it.
Thornburg v. Mastin,
New Trial.