Craig v. Dimock

Citations

• 47 Ill. 308

Syllabus

<p>1. Swn' AcT-State riglita and federal power. While the congress has thq power to require instruments, created, and valid, under State laws, to be stamped, and has the consequent power to punish by fine, any intentional evasion of the law in that regard, yet it has not the power to require such instruments So be stamped as a pre-requisite to their validity and binding force, or to their admissibility in evidence in the State courts,</p> <p>2. Congress has power to prescribe rules of evidence, and specify what shall be instruments of evidence in the federal courts, but it, belongs to the States exclusively to declare what shall be received in evidence in their own courts.</p> <p>3. So, a chattel mortgage, filed for record prior to the issue of an execution-, in favor of a judgment creditor, is admissible in evidence, notwithstanding the revenue stamp required by the act of June 30, 1864, was not placed upon the instrument, and canceled at the time of filing such instrument for record.</p> <p>4. Same,—construction of the act of Congress of June 30, 1864. But, even under the provisions of this act, it must be shown that the negligence to affix the stamp was willful and fraudulent, with intent to evade its provisions, before the penalty is incurred, or the instrument required to be stamped, is in any manner affected by the omission.</p> <p>6. And, as that act does not, in terms, prescribe what shall be the rule of evidence in the State courts, in respect to the stamping of instruments, it must be intended the provisions of the act, in that regard, were designed to apply only to the federal tribunals.</p> <p>6. Same—power of Congress to lax the process of Stale courts. Congress, however, has no power, under the pretence of raising a revenue, to impose a tax upon writs and process of State courts.</p> <p>7. The State and Federal governments are sovereign and independent within their respective spheres, and as the States cannot tax any of the constitutional means employe