Page:Federal Reporter, 1st Series, Volume 7.djvu/893

 DOWELL V. APPLEGATE, 881 �DowELL V. Applegate and others. �(Gireuit Court, D. Oregon. July 8, 1881.) �I. Convetancb— Insot'ficibntlt Stamped— Eifbct op. �Section 152 of the internai revenue act of June 30, 1864, (13 8t. 292,) as amended by act of July 13, 1866, (14 St. 141,) wKile it avoids tli& record o| adeed not duly 8tamp«d, or upon ■which the stamp is noti cancelled, does not aflect the yalidity of the oi;iginal. Section 156 of said act (13 St. 293) imposes a penalty upon the vendor for not cancelling a stamp put upon his conveyance, but does not afEect the vaiidity of the conveyance itself. Section 158 of said act, (13 St. 293,) as amended by the act of July 13, 1866, (14 8t. 143,) imposes a penalty upon the maker for not duly stamping his cortveyance, or omitting to cancel a stamp thereon, and declares the same void if either omis- sion Was made " with intent " to defriiud the government ; but who- ever seeks to set aside or a void a conveyance on that ground, must allege and prove such fraudulent intent. �2 Omission to Stamp Convbtasob. �An allegation that a conveyance was made and stamped for less than the actu'al consideration, with intent to aid or give color to a former fraudulent conveyance of the same premises to the grantor, or that such conveyance was made and stamped for an " inadequate " consideration, does not show that such conveyance was not duly stamped with intent to evade the stamp act. �3. CoNVBYANCB TO Depradd Cbbditobs. �A purchaser from the grantee in a conveyance to defraud creditors, without notice of the fraud, is, nevertheless, liable to any of such cred- itors for any portion of the purchase money remaining unpaid after notice of the fraud, and a court of equity will give sucn a crediter a lien upon the premises f Or that amount. �In Equity. �B. F, Dowell, in proprla persona. �W. Carey Johnson, for defendants. . �Deady, D. J. This case was commeneed in the state circuit court for Douglas county on October 11, 1879, and after Bundry proceedings therein was removed to this court by the plaintiff, on December 23, 1880, on the ground that its deter- mination involved the construction of certain provisions of the internai revenue act of June 30, 1864, (13 St. 223,) and the amendments thereto. �v,7,no.ll-56 ��� �