Robert Chesebrough v. United States
Decision Date | 25 January 1904 |
Docket Number | No. 152,152 |
Citation | 192 U.S. 253,24 S.Ct. 262,48 L.Ed. 432 |
Parties | ROBERT A. CHESEBROUGH, Plff. in Err. , v. UNITED STATES |
Court | U.S. Supreme Court |
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:
'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.'
[30 Stat. at L. 451, chap. 448, U. S. Comp. Stat. 1901, p. 2290.]
The petition then averred that 'the Chesebrough Building Company, as was known to petitioner, was unwilling to accept the said deed of conveyance unless and until the petitioner had placed thereon the stamps required by the aforesaid act, and that petitioner, under compulsion of said law, and in order to receive from the purchaser the shares of stock named as the consideration for such conveyance, and in order to untitle such deed to be recorded under the provisions of said act, and to be received as evidence in the Federal courts, as therein provided, and in order to enable the petitioner to fulfil his aforesaid contract with said Chesebrough Building Company to make, execute, and deliver to said company a good and sufficient deed of conveyance of said real estate and premises, and in order to give to said company a good and clear title to said real estate and premises, free from doubt, did purchase from Charles H. Treat, the United States collector of internal revenue for the second district of New York, and place upon the said deed of conveyance, stamps to the amount of six hundred dollars ($600) the proceeds of sale of which stamps your petitioner believes were thereupon by said collector paid over to the United States as required by law, and said moneys are now held by the United States.'
It was further averred that prior to the institution of the action, and in pursuance of the laws of the United States and the regulations of the Treasury Department in that behalf, petitioner made a written application on January 9, 1902, to the United States Commissioner of Internal Revenue for the refunding of the amount so paid by him for stamps as aforesaid, which application was denied. Petitioner then charged that the act was unconstitutional and void, and prayed judgment. To this petition a demurrer was filed on behalf of the United States, assigning the ground that the petition did 'not state facts which would constitute a claim on the part of the claimant against the United States.' The demurrer was sus- tained and the petition dismissed, and this writ of error was thereupon allowed.
Sections 3220, 3226, 3227, and 3228 of the Revised Statutes (U. S. Comp. Stat. 1901, pp. 2086, 2088, 2089) are as follows:
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