Court of Appeals for the Fifth Circuit June 28, 1935, No. 7712 (Lee v. Kenan)

SIBLEY, Circuit Judge.

J. M. Lee, as comptroller of the state of Florida, by appropriate proceedings sought to have the District Court direct its receivers for the Florida East Coast Railroad Company to place documentary stamps upon a certain contract between the receivers and the city of Jacksonville which he contends is a “written obligation to pay money” required to be stamped by 'chapter