CHESEBROUGH v. U S - 192 U.S. 253 (1904)
U.S. Supreme Court
CHESEBROUGH v. U S, 192 U.S. 253 (1904)
192 U.S. 253
ROBERT A. CHESEBROUGH, Plff. in Err.,
Argued December 3, 4, 1903.
Decided January 25, 1904.
Robert A. Chesebrough filed his petition in the district court of the United States for the southern district of New York, May 23, 1902, to recover the sum of $600 from the United States, alleged to have been paid to the collector of internal revenue for the second district of New York for the purchase of certain internal revenue stamps to be affixed to a deed for the conveyance of real estate. Petitioner alleged that on May 28, 1900, he entered into an agreement with the Chesebrough Building Company to convey to that corporation certain real estate which he then owned, and to execute and deliver a deed therefor on the 5th day of June, 1900. That on that day he made, executed, and delivered to the corporation a deed of conveyance of the real estate, and received the con-
sideration therefor. That at the time of the execution and delivery of the deed the act of Congress of June 13, 1898, 'to provide ways and means to meet war expenditures, and for other purposes,' was in force, which provided in part as follows:
- 'Sec. 6. That on and after the first day of July, eighteen hundred and ninety-eight, there shall be levied, collected, and paid, for and in respect of the several bonds, debentures, or certificates of stock and of indebtedness, and other documents, instruments, matters, and things mentioned and described in Schedule A of this act, or for or in respect of the vellum, parchment, or paper upon which such instruments, matters, or things, or any of them, shall be written or printed by any person or persons, or party who shall make, sign, or issue the same, or for whose use or benefit the same shall be made, signed, or issued, the several taxes or sums of money set down in figures against the same, respectively, or otherwise specified or set forth in the said schedule.'
- 'Schedule A.
- 'Conveyance: Deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her, or their direction, when the consideration or value exceeds one hundred dollars and does not exceed five hundred dollars, fifty cents; and for each additional five hundred dollars or fractional part thereof in excess of five hundred dollars, fifty cents.'
- 'Sec. 7. That if any person or persons shall make, sign, or issue, or cause to be made, signed, or issued, any instrument, document, or paper of any kind or description whatsoever, without the same being duly stamped for denoting the tax hereby imposed thereon, or without having thereupon an adhesive stamp to denote said tax, such person or persons shall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not more than one hundred dollars, at the discretion of the court, and such instrument, document, [192 U.S. 253, 255]