Page:Federal Reporter, 1st Series, Volume 1.djvu/112

 104 FEDERAL REPORTER. �course conclusive of the case, and the other questions dis- cussed by counsel n&e-l not ba considered. �The demurrer i« sustaiued. �TaEAT, J., concurs. ���The United States r. MoCaetnet and others. �{Circuit Court, D. Massachusetts. January 16, 1880.) �Collection of Internal Revenue — Officiai Bond — Subsequent Legislation. — The officiai bond of a collector of interaal revenue is applicable to the payment of certain store-keepers, under an act of con gress providing for the appointment and payment of such store-keep- ers, enacted subsequently to the execution of such bond. �This action was prosecuted against the sureties upon an officiai bond; the principal was named as a defendant, but was absent from the district and waa not served with pro- cess. In Juue, 1866, McCartney was collector of internai revenue for the third collection district of Massachusetts, and was duly directed by the secretary of the treasury to act as disbursing agent for that district, in accordance with section 4 of the act of March 3, 1865, (13 Stats. 483,) and gave the bond in suit, which recites McCartney's position as collector, and that the secretary has directed him to act as disbursing agent to pay the lawful expenses incident to the various acts relating to the assessment and collection of the internai revenues; and ia conditioned that McCartney, collector as aforesaid, shall faithfuUy perform his duties as such disburs- ing agent, and shall properly account for and pay over ail moneys that may corne into bis hands as such disbursing agent. �The course of business was for McCartney to make requisi- tions for the sums wbich be expeeted to need, and for the de- partment to send drafts for the amounts, or so much as they thought necessary, which drafts were deposited by McCart- ney, who drew cheeks to pay the several expenses, wbich, before the passage of the act of 1868, presently to be men- ��� �