[Download] "Osborne v. United States" by United States Supreme Court ~ Book PDF Kindle ePub Free
eBook details
- Title: Osborne v. United States
- Author : United States Supreme Court
- Release Date : January 01, 1873
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 54 KB
Description
Mr. D. W. Sellers, for the plaintiff in error: All statutory bonds are executed with relation to the statutes under which they are given, and their obligation is the same as it would be if the statute were inserted in them. In the present case no bond could be approved by the assessor until the lien of the United States for taxes should have priority, and no distiller could lawfully commence to distil until the assessor had approved the bond. Till then all was in fieri. An execution and a delivery of a bond which the assessor could not lawfully approve until the distillery premises were subject to the lien of taxes before all other liens, was accordingly the execution and delivery of nothing but an escrow. The demurrer admits that the distillery and ground whereon it was erected, was sufficient to secure the debt due the United States. Whatever loss thereon has occurred to the government has occurred, therefore, by the assessor's neglect of his duty. He is the servant of the United States. For loss accruing to the United States, he has given bond. The surety has no action against him on that bond, and he cannot compel the United States to subrogate.