This section contains the nature of the case and procedural background.

Internal revenue laws required that all contracts bear a five-cent stamp. Learned (D) and Ayres (D) were indicted for using a contract without the five-cent stamp. D was tried for a business practice initiated prior to the five-cent stamp requirement. D paid his logging employees out of due bills payable in merchandise out of a company owned store. The due bills were issued unstamped and D admitted at trial that the due bills were issued with knowledge and intention. The court issued jury instructions and D requested a charge that if D did not understand or believe the paper, in this case, was a contract but only a voucher, then D was not liable. The court refused this modification.

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