29 Iowa 324 | Iowa | 1870
When the certificate is, that “I, James M. Rice, judge of the,” etc. (reciting the court, circuit, county and state), and is signed in the name aforesaid, it is not necessary that the signature should be followed with the words, “Judge of said court,” or “A. judge, etc,” or “The judge, etc.” Such a certificate sufficiently shows that the person so signing is the judge of the court, and, as such, authorized to attest to the genuineness of the clerk’s certificate, and its conformity to law. Donoho v. Braman, 1 Overt. 329.
In that case, too, the clerk only certified as to the seal used as a substitute, that none had been provided by the state, thus leaving the fact of the non-existence of the proper seal to argument. And while it is said that if
It was generally held, before congressional legislation dispensing with it, that the judicial proceedings of the states could not be thus taxed. The act of May 26, 1790, before referred to (found in the Rev. p. 986), provides the manner of proving or attesting these records. A transcript like that before us is not, in our opinion, an instrument, nor the certificates thereto certificates within the meaning of the federal revenue law.
Affirmed.