Morning appeal. [volume] (Carson City, Nev.) 1877-1906, 1899-05-25

oity OF San Francisco, sta.e of Californi
win MS certificate t~hereunto attacbe
+ ohe OF these was objected TO upon tn
> sfou'ho That the stamps re Tired bv tn
/, Aoe Oh congress-, approved January l
io'o' ehtltled An Act to provide wav
ana means to meet war expenditures an
lor other PURPOSES" were not c.ncel,.
upon the day the certificate baars dot.
lAe other was objected to upop tn
ground that the certificate was no
tahlped as required by the provisions @
the before mentioned law.
Each objection was sustained and III,
evidence excluded.
we nave no been referred to any d
oicatlon Of the provisions conc.rni,o
stamped instruments offered in ev;d.,o<
under the Act Of Congress. cited, but sub.
s'ah'laiiy the same provisions contained
IN the Internal Revenue Law of 1896
nave frequently been the subject o,
Judicial construction. One of the e.rlx
cases under this law was CARPENTER ".
Smelling, 81 Mass. 4s2.
Alter stating that the law did not IN
terms, extend to state courts-ana tho
law OF 1898 in this respect is the same.
Il oec'slon proceeds: "The language Of
'he enactment is only that no instru-
menus or documents not dulv tamn.
snail be admitted or used al evidsnce in
any court until the requisite .tamp. .ban
oe anlxed. This provision can have f,,1
operation and effect if construed a. in
tended to apply to those court. only
which have been established nnd.r,h.
cohs'itution OF the United States and bv
ac's OF congress-, over which the feder.l
legislature can legitimately e1 ercise con,
'fo', and 10 which they can properly pre-
.crioe rules regulating the course Of ms
'.ce ana the mode Of administering ms
'lce' we are not disposed to give =,
oioaoer Interpretation to the statute. We
grave doubts whether !, i.
the constitutional antbor;,.
o"siees 70 enact rules regulating the
'npe'ehcy OF evidence on the trial q.
III the courts of the several states /
wren snail be obligatory upon them
are ho' aware that the existence Of !
uon " power has ever been judiciallv |
There are uumerou. na
- dDO !
'e'ghty arguments against its owls
o''e' we cannot hold that there
'"e al intention to exercise it. where as
Il Il provision now under considara
'''' 'H' language is fairly s]usceptibIe of
meaning which will give it fnn one,o-
and effect within the recooniz.d
cope OF the constitutional authorttv
Congress-
IN 'feen VS.. Holway, I0I Mass. 24a the
,e '""I' sand: The decision in Car
eh'ef \. smelling, 81 Mass. 49,. tha. Tho
'"E'hleht must be limited to the corrts
me United States, and not he CON
i"ed TO extend to, if indeed il could
'~hstliuhona!ly bind, the state conrts
as made after full Consideration; is in
with The judgments rendered.
'tiio"t d doubt being raised upop this
ant ny the Supreme Courts of Yer
'on'' Name and Pennsylvania in tho
uses ABOVE cited, and with the later adm
ic"tlohs of the very question in Grim
~ eS, conn. 239, Craig V. Diaock .
'' vs. bunker v. Green, As III. 243. and
Hi'e" states Express Co. V. Haines H.
anu Is IN harmony with. if if doas
IaiI within, the principle of constrro.
'' upon which the amendments of tho
''Ntitutlon of the United States soo,r
: Fundamental rights in the modes Of
oiclaI proceedings have been heId -
ply l" such proceedings in the courts /
~ ohlted states only. and not to
ose III the courts OF the several states
Y ltcheIl Y. Commonwealth. Wau.o.
ana cases cited. Livingston Y Mooro Z
~. 49, Dol. Commonwealth v. Hitch. !
g . Gray, 49,"
contrary TO the views here -
" were made in the cases of Nav
Iu N-Johnson, = New. 25 and w,vro,
iorreyson, i New. Ia. but when tboso
~ were decided the effect of congress
ral legislation upon the iurjsdietion
u Pia'tlce OF the state courts had M,
elFed the careful judicial considor,
given it. and no ~snose.
II Was then made that the Act of GOV
'Ss prescribed a rule OF evideno. q.
neral courts only.
augment reversed and cause renandoa
a new trial.
we concur: Bonnifeld. e.,
. Massey. J.
He'd May %, 1899.
EtGENE HOWELL. 4
'letarE OF State and E1-Officio ClarE y
Oh the Supreme Court. --
ne" with printer for publication A
May %, 1899. Il