Thomas v. United States

Court Documents

United States Supreme Court

192 U.S. 363

Thomas  v.  United States

 Argued: December 4, 1903. --- Decided: February 23, 1904

Messrs. Frank D. Pavey, Walter J. Moore, and Charles C. Pavey, for plaintiff in error.

George C. Thomas was indicted for violation of the internal revenue laws of the United States in that, being a broker in the city of New York, he sold certain shares of Atchison preferred stock and omitted the required revenue stamps from the memorandum of sale. He demurred to the indictment on the ground that the act of June 13, 1898 (30 Stat. at L. 448, chap. 448), [1] which required the stamps to be affixed, was unconstitutional. The demurrer was overruled, the court, Thomas, J., delivering an opinion. 115 Fed. 207.


^1  U.S.C.omp. St. 1901, p. 2286.

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).