Waterbury v. McMillan

46 Miss. 635
CourtMississippi Supreme Court
DecidedApril 15, 1872
StatusPublished
Cited by3 cases

This text of 46 Miss. 635 (Waterbury v. McMillan) is published on Counsel Stack Legal Research, covering Mississippi Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Waterbury v. McMillan, 46 Miss. 635 (Mich. 1872).

Opinion

Tarbell, J. :

E. 0. Adams, administrator of 0. N. McMillan, deceased, instituted in 1866 in the circuit court of Franklin county a suit against C. E. McMillan and Isaac W. Collins, upon a written contract, whereby, on the 14th day of March, 1866, the defendants made and delivered to W. M. Wentworth, then administrator of the estate of said C. N. Me Millan, deceased, their certain written promise to deliver to said [636]*636Wentworth., administrator as aforesaid, five bales of cotton on or before the first day of November then next, or the value thereof on the said 14th day of March, 1866. And it is alleged in the declaration that before the said 1st day of November, 1866, the said Wentworth ceased to be administrator of the estate of said 0. N. McMillan, deceased, and in his stead the plaintiff, B. 0. Adams, became administrator of said estate. Subsequently, a count for goods, wares and merchandise sold and delivered was added to the declaration. With the declaration was filed a copy of the note and account sued on, to wit:

“Meadville, March 14, 1866.
“ On or before the first day of November next, we or either of us promise to pay W. M. Wentworth, administrator of the estate of C. N. McMillan, deceased, the amount of five bales of good lint cotton or its present value in money.
(Signed) 0. E. McMillan,
Isaac Collins.”
“I. W. Collins & 0. E.'McMillan,
To W. M. Wentworth,
Admr. of estate of C. N. McMillan, deceased, Dr.
March 14, 1866. To five bales good lint cotton at $300 per bale, $1,'500.”

To both counts of the declaration, the defendants interposed a general denial at the return term. Thereafter, and at the September term, 1869, of the said court, the substitution of C. N. Waterbury, as administrator of the estate aforesaid in place of E. C. Adams, was suggested by the attorney for plaintiff, and leave was asked to revive the suit in the name of said C. N. Waterbury, which was granted, and the suit ordered revived and to proceed in his name. A motion by defendants to dismiss the suit on the ground that the suit had abated as to the plaintiff Adams, and had not been revived in the name of said Waterbury, was overruled. Subsequently, and at the December term, 1870, the defendants filed a further plea, in effect, a plea puis darrein [637]*637continuance, averring that 0. N\ Waterbury is not authorized to prosecute this suit, and is not such administrator of the estate of said McMillan, deceased, because the letters to said Adams remain unrevoked on the records of the probate court, although said Waterbury had been appointed by said court, and he had given bond accordingly, as required by law. To this plea the plaintiff demurred, for the following causes : 1st. Because it attacks collaterally the judgment of a court of competent jurisdiction ; 2d. Because the plea does not allege that the authority of E. 0. Adams, former county administrator, had expired before the appointment of 0. hi. Waterbury as county administrator and administrator of the estate of 0. hT. McMillan, deceased. Without disposing of this demurrer, the cause was tried by a jury, and a verdict rendered for defendants.

It appears from the bill of exceptions, that upon the trial the plaintiff offered in evidence the contract, a copy of which has been given, and the same having no United States revenue stamp, the plaintiff at the same time offered to prove the execution of the contract, and that the absence of a revenue stamp upon said contract was accidental and not with a view to defraud the government or evade the law; but the defendants objected to said contract as evidence, and-the same was excluded by the court.

The plaintiff then offered to affix to said contract the requisite amount of United States revenue stamps in open court, and to prove that the absence of stamps was accidental ; but to this the defendants also objected and permission to affix the stamps was refused.

The plaintiff then offered to introduce evidence to estab • lish the account filed with the declaration, and called as a witness W. M. Wentworth, former administrator of the estate of McMillan, deceased, who, being sworn, testified, that the cotton embraced in the account was the same included in the written contract, whereupon the defendants objected to any further testimony to establish the account, on the ground that a promise to pay for the same had been [638]*638made in writing, wliicli objection the court sustained, and refused to allow further testimony to establish said account; to which, ruling the plaintiff excepted.

There being no further testimony, the case was thus submitted to the jury, who returned a verdict for defendants.

A motion for a new trial was made on the following grounds: 1st. The verdict is claimed to be contrary to law and evidence; 2d. The exclusion of the written contract and refusal to allow the same in evidence on account of the absence of a stamp; 3d. The exclusion of parol evidence to establish the account filed with the declaration. Which motion was overruled and judgment final was awarded upon the verdict, whereupon the plaintiff prayed out a writ of error, and alleges the following as errors of the court below: 1st. The rejection of the written contract; 2d. In refusing evidence to prove the account; 3d. diving judgment with the demurrer undisposed of; 4th. Overruling the motion for a new trial.

The court, in refusing to receive the written contract in evidence, and to permit it to be stamped at the trial, disregarded the uniform decisions of this court, as well as those of the courts of other states of the highest authority. Notes • not stamped in accordance with the United States revenue laws may, in the absence of fraud, be stamped at the trial, and then given in evidence. Mere failure to stamp is not evidence of intention to evade the revenue laws. The objector must show fraudulent intent. Morris v. McMorris, 44 Miss. 441; Acts of Cong. 1866; 39 Vt. 412; 97 Mass. 150; 5 Barb. 320; 40 Ala. 470; 55 Me. 145.

It is an elementary doctrine, that, if a note or other promise in writing be invalid for want of a stamp or other like cause, and not evidence of a contract for that reason, then the plaintiff can recover upon the consideration of the note or promise for goods sold and delivered, or otherwise. Chitty on Bills, 144; Greenlf. Ev., § 436; Humphreys v. Wilson, 43 Miss. 328; 40 Vt. 179; 40 Ill. 362; ib. 457; 24 Iowa.

It was held in Harper v. Bondurant, 7 Smedes & Marsh. 397, [639]*639to be error to proceed to trial and judgment on an issue to the country, without disposing of an issue of law created by demurrer to pleadings, there being in that case several pleas, with issues as to part, and demurrers to others. This rule was quoted with approval in Mayfield v. Barnard, 43 Miss. 270; Pool v. Hill, 44 ib. 306; and in Cassedy v. Jackson, 45 ib. 397, was very pointedly adjudged to be correct, so that it is the law of this state. See, also, 1 Smedes & Marsh. 340; 6 ib. 475; 4 ib. 191; 13 ib. 371; 7 ib. 434. The converse of this rule has been frequently affirmed, to wit, that it is error to enter a judgment final on sustaining a demurrer to special pleas, when there are issues of fact undisposed of. Heypon v. Union Bank, 7 Smedes & Marsh. 434; Taylor v. McNairy, 42 Miss.

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Bluebook (online)
46 Miss. 635, Counsel Stack Legal Research, https://law.counselstack.com/opinion/waterbury-v-mcmillan-miss-1872.