Certified copies of any memorandum made by a recording officer, showing the amount of the United States internal revenue stamps affixed to any document lodged for record in his office, and of their cancellation, shall be admissible in evidence.
(1949 Rev., S. 7891.)
Stamp act of Congress construed. 32 C. 95. Congress has no power to make a stamp an essential part of state process. 35 C. 45. Act requiring stamp on instruments used as evidence applies only to federal courts. Id., 240; 40 C. 330; 73 C. 665. Cited. 211 C. 555.