Stolte v. Herndon

Citations

• 32 Tex. 392

Syllabus

<p>1—That an instrument sued on had not been legally stamped is not a defect which can be reached by demurrer to the petition, although the instrument be made an exhibit to the petition, and be referred to in the petition as part thereof.</p> <p>3—A bill of Sale of a stock of horses is an instrument required to be stamped by the act of Congress of June 30th, 1864</p> <p>3— The acts of Congress respecting stamp duties considered, and the opinion expressed that deputy collectors of internal revenue have the same power as collectors to affix stamps, when satisfied that the failure to affix the stamp at the proper time was not with intent to evade the law.</p> <p>4— This court takes judicial cognizance of the fact that the office of collector of internal revenue was not in practical operation within this State on the 22d of September, 1865; wherefore, under the act of Congress of July, 1866, an instrument executed at that date might be legally stamped by a party to it at any time prior to the 1st of January, 1867.</p>