California Supreme Court July 1, 1861 (Brumagim v. Tillinghast)

Field, C. J. delivered the opinion of the Court

Baldwin, J. and Cope, J. concurring.

The Act of the Legislature of April, 1858, amendatory of the Act of April, 1857, “ to provide revenue for the support of the government of this State, from a tax to be levied and collected from foreign and inland bills, and other matters,” imposes upon certain written instruments, and among others upon bills of