Page:Federal Reporter, 1st Series, Volume 10.djvu/657

 UNITED STATES V. DE VISSER. 645 �charges, and deducting the sum realized on the sale, wonld leave a deiiciency, ineluding interest to tins date, of $2,332.25, for which sum the plaintiii asks jndgnient. �By the act of August 6, 1848, (9 St. at Large, 53,) it ia provided that goods so warehoused shall "be kept with due and reasonable care, at the charge and risk of the owner, importer, etc., and subject at all times to their order, upon payment of the proper duties and expenses," etc. �By act of July 14, 1862, (12 St. at Large, p. 560, § 21,) as amended by act of July 28, 1866, (14 St. at Large, 330; Eev. St. §§ 2971-2,) it is provided that all goods remaining in warehouse beyond three years shall be regarded "as abandoned to the government, and shall be sold under such regulations as the secretary of the treasury may preseribe;" and that, "after deducting duties, chargea, and expenses, any surplus may be paid to the owner." Article 138 of the regula- tions of 1868, and article 764 of 1874, provide that such surplus must be paid to the owner, etc. See Supervisors v. U. S. 4 Wall. 435, 445-7. �By article 134 of the treasury regulations issued October 30, 1868, it is provided that "goods dulybonded, remaining in warehouse with- out payment of duties for the space of three years from importation, must be in the same manner sold at the first quartorly sale thereaf- ter, distant not less than three weeks." �By article 135, quarterly sales are directed to be had between the first and tenth of each January, April, July, and October. Article 136 contains directions for an appraisal of the goods before sale, and many minute particulars to be observed in regard to cataloguing and advertising the property to be sold. These provisions were in force when the bond in suit was executed ; and similar provisions are found in articles 761 and 762 of the regulations issued January 1, 1874, under which the sale ki 1877 was made, and many of them are now incorporated in section 2973 of the Revised Statutes, and in previous laws. �The defendants claim that the bond given by them is to be con- strued in reference to these provisions of the statutes and treasury regulations ; that upon the sale of the goods by De Visser to Towns- end, Clinch & Dyke, and notice thereof to the government. De Visser became, like Turnure, but a mere surety for the payment of the duties ; and that by the postponement of the sale by order of the secretary of the treasury, in July, 1876, the government, in legal effect, released the Bureties and elected to look to the goods for payment, and that the defendants were thereby discharged. ��� �