26 Wis. 163 | Wis. | 1870
The following opinion was filed at the January term, 1870.
The first question in this case is upon the construction of a clause in the internal revenue act of congress, approved March 3d, 1865, which reads as follows : “ That any person or persons who shall make, sign or issue, or who shall cause to be made, signed or issued, any instrument, document or paper of any kind or description whatsoever, or shall accept, negotiate or buy, or cause to he accepted, negotiated or paid, any bill of exchange, draft or order, or promissory note, for the payment of money, without the same being duly stamped, or having thereon an adhesive stamp for denoting the duty chargeable thereon, with intent to evade the provisions of this act, shall for every such offense forfeit the sum of fifty dollars ; and such instrument, document or paper, hill, draft, order or note shall be deemed invalid and of no effect.” 13 Statutes at Large, p. 481. The language of this clause, or that
And the question as to who has the burden of proving such intent, or whether the production of the unstamped instrument is itself prima facie evidence of it, does not arise in this case. Here the note produced had a stamp upon it, but not a sufficient one. Perhaps that ought to be considered as a circumstance
Another question arises as to the construction of that provision in the act approved July 13th, 1866, and found in 14th Statutes at Large, p. 143, which reads as follows: “ That hereafter no deed, instrument, document, writing or paper, required by law to be stamped, which has been signed or issued without being duly stamped, or with a deficient stamp, nor any copy thereof, shall be recorded or admitted, or used as evidence in any court, until a legal stamp or stamps, denoting the amount of tax, shall have been affixed thereto as prescribed by law.” It is argued that under this provision the note in question was not admissible in evidence. The
It follows from these'views, that the judgment of circuit court must be reversed, and a venire de novo awarded.
By the Court. — So ordered.
A motion for a rehearing was denied at the June term, 1870.