Day v. Glaister [1900] ScotLR 37_736 (08 June 1900)

Day v. Glaister [1900] ScotLR 37_736 (08 June 1900)

A memorandum endorsed on a jointly held contract specification, merely recording receipt of money without specifying from whom it was received and not intended as a voucher to another party, is not a 'receipt' within the meaning of section 101 of the Stamp Act 1891 and does not require a stamp to be admissible as evidence of payment.

Citation
[1900] ScotLR 37_736
Parties
Pursuer/appellant: William Day; Defender/respondent: Andrew Glaister
Jurisdiction
Scotland
Judgment Date
08 June 1900
Procedural Posture
Civil Appeal / Appeal From Sheriff Court to Court of Session, Inner House, Second Division
Outcome
Appeal allowed; Sheriff's interlocutor of 6th March 1900 recalled; interlocutor of Sheriff-Substitute of 11th November 1899 restored.
Legal Topics
Stamp Duty on Receipts, Admissibility of Unstamped Documents, Proof of Payment, Interpretation of Stamp Act 1891
Revenue Law Contract Law Evidence Law Stamp Duty on Receipts Admissibility of Unstamped Documents Proof of Payment Interpretation of Stamp Act 1891

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Parties

William Day

Pursuer/appellant

Andrew Glaister

Defender/respondent

Procedural Posture

Civil Appeal / Appeal From Sheriff Court to Court of Session, Inner House, Second Division

Legal Issues

  1. 1 Whether a memorandum endorsed on a contract specification acknowledging receipt of money is a 'receipt' under section 101 of the Stamp Act 1891 and requires stamping to be admissible as evidence of payment.

Ratio Decidendi

A memorandum endorsed on a jointly held contract specification, merely recording receipt of money without specifying from whom it was received and not intended as a voucher to another party, is not a 'receipt' within the meaning of section 101 of the Stamp Act 1891 and does not require a stamp to be admissible as evidence of payment.

Court Disposition

Appeal allowed; Sheriff's interlocutor of 6th March 1900 recalled; interlocutor of Sheriff-Substitute of 11th November 1899 restored.

Orders

  • The memorandum of 19th October 1897 is admissible as evidence of payment.
  • Defender assoilzied (absolved) from the conclusions of the action.