Page:Federal Reporter, 1st Series, Volume 3.djvu/762

 OHADWIOK ». DNITED STATES. 765 �and, if so, it is too plain for argument that the admissions of the principal, made in his officiai returns, are evidence to prove his officiai def ault ; and, if so, it cannot make any dif- ference in a controversy -with the United States, under the present act of congress, whether the action is against princi- pal and surety, or is a separate action against the sureties» Bank v. Smith, 12 Allen, 243-244. Treasury transcripts are admissible as evidence "when suit is brought in any case of delinquency of a revenue officer or other person accountable for public money," Eev. St. § 886 ; U. S. v. Cutter, 2 Cur- tis, 617-628; Bruce v. U. S. 17 How. 437; U.S. v. Qaussen, 19 Wall. 198, 213. �4. Subsequent to the date of the bond in suit congress passed an aet requiring stamps to be prepared for distilled spirits, tobacco, snuff, and cigars, and authorized the com- missioner to issue the same to any collecter, upon his requi- sition, in such numbers as should be necessary for the district of such a coUector. 15 St. at Large, 137, 151. Stamps of the kind were issued to the collector in the form of books, containing tax-paid stamps, and the stamps were charged to the collector at their full value. Monthly returns of the stamps issued to distillers were required to be made by the collector to the commissioner. Id. 138. Charges for such stamps not accounted for were contained in the claim of the plaintiffs, and when they offered proof to sustain the charge the defendants objected to its admissibility, and re- quested the court to rule that the sureties in the bond were not liable for such a charge, as the collector was not required to perform any such -duty at the date of the bond. Such a bond is given for the protection of the government, and the sureties, as well as the principal, covenant that the collector "shall truly and faithfuUy execute and discharge ail the duties of the said office, according to law; and that he shall justly and faithfuUy account for and pay over to the United States, . in compliance with the orders and regulations of the secre- tary of the treasury, ail public moneys whioh may corne into his hands or possession." Much discussion of this topic is quite unnecessary, as the authorities everywhere show that ����