Public-domain · open source
OpenJurist

95 Okla. 205

218 P 1056

Tippit v. Fox

Supreme Court of Oklahoma

Decided October 2, 1923

Supreme Court of Oklahoma · decided 1923-10-02

Good law ✅— No negative treatment on recordhow we know

Decided 1923-10-02

How this case has been cited

Cited by 6 later decisions — most recently January 1950

6 state decisions

301923193019401950decided

Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.

View the full empirical analysis of this case →

COCHRAN, J.

¶1 This is an action on a promissory note. Paintiffs in error made no defense and judgment was taken against them iby default. The only evidence introduced was the note sued on, a copy of which is attached to the petition as an exhibit. Plaintiffs in error filed a motion for a new trial, which was overruled, and they have appealed and assigned as eri*or that the judgment was not supported by the evidence. The defendant in error has filed a motion to dismiss the appeal-

¶2 The questions raised as to the admissibility of the note in evidence are (1) that the note had not been stamped and tax paid thereon as required by the revenue laws of the federal government, and (2) that the taxes had not been paid thereon as required by section 9608, Comp. Stat. 1921. The note was executed on April 19, 1921, and matured on November 1, 1921, which was less than eight months from the date of execution, and the statute above referred to has no application. Kelley v. Hamilton, 78 Okla, 179, 189 Pac. 535. There is no inhibition in the revenue law of the federal government against the introduction of a promissory note as evidence on which stamp taxes have not been paid, but the act only makes it a misdemeanor for nonpayment. If the defendants had been present at the trial and offered the same abjection to the introduction of the note as evidence which they now raise on this appeal, these objections would have availed defendants nothing and no other judgment would have been rendered than was rendered. It is apparent from the record before us that this appeal is frivolous and was prosecuted ■ for delay only. The appeal is therefore dismissed.

All the Justices concur.
/95/okla/205 · .json · Public domain