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ALMY v. STATE OF CALIFORNIA

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65 U.S. 169 (1861)

24 How. 169

16 L.Ed. 644

JOHN C. ALMY, JUN., PLAINTIFF IN ERROR, v. THE PEOPLE OF THE STATE OF CALIFORNIA.

Supreme Court of United States.

January 28, 1861.

Attorney(s) appearing for the Case

It was argued by Mr. Blair for the plaintiff in error, and submitted on a printed argument by Mr. Benjamin for the defendants.

Mr. Chief Justice TANEY delivered the opinion of the court.

The only question in this case is upon the constitutionality of a law of California, imposing a stamp tax upon bills of lading.

By an act passed by the Legislature of that State to provide a revenue for the support of the Government from a stamp tax on certain instruments of writing, among other instruments mentioned in the law, a stamp tax was imposed on...

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