Simons & Co. v. Cook
This text of 29 Iowa 324 (Simons & Co. v. Cook) is published on Counsel Stack Legal Research, covering Supreme Court of Iowa primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
[325]*325
When the certificate is, that “I, James M. Rice, judge of the,” etc. (reciting the court, circuit, county and state), and is signed in the name aforesaid, it is not necessary that the signature should be followed with the words, “Judge of said court,” or “A. judge, etc,” or “The judge, etc.” Such a certificate sufficiently shows that the person so signing is the judge of the court, and, as such, authorized to attest to the genuineness of the clerk’s certificate, and its conformity to law. Donoho v. Braman, 1 Overt. 329.
In that case, too, the clerk only certified as to the seal used as a substitute, that none had been provided by the state, thus leaving the fact of the non-existence of the proper seal to argument. And while it is said that if [326]*326the court has no seal that fact should appear in the certificate of the clerk or judge, it is not said howr formally such fact should be stated. In this case the w£fnt of the seal (court or public seal) appears in the attestation clause, not in the body of the certificate, and the judge certifies that the clerk’s certificate is in due form of law j that he is clerk ; that his signature is genuine ; that his official acts are entitled to full faith and credit, etc. A record thus certified we think was properly received as evidence.
It was generally held, before congressional legislation dispensing with it, that the judicial proceedings of the states could not be thus taxed. The act of May 26, 1790, before referred to (found in the Rev. p. 986), provides the manner of proving or attesting these records. A transcript like that before us is not, in our opinion, an instrument, nor the certificates thereto certificates within the meaning of the federal revenue law.
Affirmed.
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29 Iowa 324, Counsel Stack Legal Research, https://law.counselstack.com/opinion/simons-co-v-cook-iowa-1870.