New York Supreme Court September 6, 1869 (Schermerhorn v. Burgess)

By the Court, Johnson, J.

There is no merit in this appeal. The referee has found as a fact that the revenue stamp was not omitted or left off the note in question at the time it was made and delivered, with any intent to evade the provisions of the act of congress on that subject. It was not therefore invalid in its inception, by the very terms of the act of congress. ■ (Sess.