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to a credit by the Comptroller before suit, but not to a defense upon the facts if a suit is brought. The presentation to the Commissioner of Internal Revenue of a claim for credit, and its rejection by him, is such a presentation to the accounting officers of the treasury for their examination, and disallowance by them, as will permit the collector under Sec. 951 R. S. to make proof of his claim in a suit brought against him by the United States. United States v. Kimball, 11 Otto, 726.
This was suit on collector's bond given under Sec. 3143 R. S. Held, that the declaration was bad on demurrer, because it did not aver the collector's appointment to the collectorship of any particular district. Notwithstanding the bond did not on its face bind the parties for Jackson's performance of the duties of any particular district, it was not void, because it is a matter of which the Supreme Court will take judicial notice, that by law the country is divided into collection districts for internal revenue purposes, with defined geographical boundaries; and if the proper averment in the declaration had been made, the production of the bond with the commission would have made complete the obligation of the defendants, because the commission would have shown by matter of record that Jackson had been appointed internal revenue collector for that district, and the undertaking of the defendants in his behalf would have been held to apply to his duties under the commission. That is certain in law which can be rendered certain. United States v. Jackson, 14 Otto, 41.
This was suit on collector's bond to recover taxes collected and not accounted for. Held, that the certified transcript of the Treasury Department account against the collector was prima facie evidence of the fact of indebtedness which it certified, unless upon the face of the account it necessarily appeared to be otherwise. Also held that the receipts on Form 231 for assessment lists signed by the collector were competent evidence against him. United States v. Hunt, 15 Otto, 184.
Suit on collector's bond. Admissibility and effect of certified transcripts from the books of the Treasury Department
as evidence. Liability of sureties on second bond where collector has served two successive terms. United States v. Stone, 16 Otto, 525.
A judgment against a defaulting collector does not bind a surety on his bond unless the surety was a party to the action; and no federal statute creates a lien on the property of a collector of internal revenue or his sureties from the execution of his official bond, or from the date of any default thereon. United States v. Ingates, Circuit Court S. D. Ala., July 28, 1891, Toulmin, J., 48 Fed. Rep. 251.
Non-liability of sureties on collector's bond in case where money paid for spirit stamps was converted by collector to his own use and the stamps never issued by him. United States v. Hermance, 15 Blatch. 6.
Liability of sureties where a condition not specifically named in the statute is inserted in the bond, and also where new duties are imposed on the collector by subsequent legislation. Question of additional bond, and various questions as to the sufficiency and admissibility of evidence discussed. Also, the question whether certain money received by the collector was public money. Chadwick v. United States, Circuit Court, D. Mass., September 30, 1880, Clifford, J., 3 Fed. Rep. 750.
Liabilities of sureties. United States v. Thorn, 9 Internal Revenue Record, 65; United States v. Harry Chase, 22 Internal Revenue Record, 11; United States v. Adams, 31 Internal Revenue Record, 261.
Questions relative to sureties on official bonds discussed. 30 Internal Revenue Record, 161, 166.
Sureties cannot be relieved from liability at their own request. 30 Internal Revenue Record, 197.
Attention is called to the following important act in regard to the duty of the accounting officers to notify sureties on bonds of United States officials of any deficiency in their accounts, and limiting the time in which suits can be brought against sureties:
SEC. 1. Act of August 8, 1888 (25 Stat. 387). That hereafter, whenever any deficiency shall be discovered in the accounts of any official of the United States, or of any officer disbursing or chargeable with public money, it shall be the duty of the accounting officers making such discovery to at once notify the head of the Department having control over the affairs of said officer of the nature and amount of said deficiency, and it shall be the immediate duty of said head of Department to at once notify all obligors upon the bond or bonds of such official of the nature of such deficiency and the amount thereof. Said notification shall be deemed sufficient if mailed at the post-office in the city of Washington, District of Columbia, addressed to said sureties respectively, and directed to the respective post-offices where said obligors may reside, if known; but a failure to give or mail such notice shall not discharge the surety or sureties upon such bond.
SEC. 2. That if, upon the statement of the account of any official of the United States, or of any officer disbursing or chargeable with public money, by the accounting officers of the treasury, it shall thereby appear that he is indebted to the United States, and suit therefor shall not be instituted within five years after such statement of said account, the sureties on his bond shall not be liable for such indebtedness.
Collectors to be disbursing agents.
SEC. 3144, as amended by Sec. 2, act March 1, 1879 (20 Stat. 327). It shall be the duty of collectors of internal revenue to act as disbursing agents of the treasury for the payment of all expenses of collection of taxes and other expenditures for the internal revenue service within their respective districts, under regulations and instructions from the Secretary of the Treasury, on giving good and sufficient
bond, with such sureties, in such form, and in such penal sum, as shall be prescribed by the First Comptroller of the Treasury, and approved by the Secretary of the Treasury, for the faithful performance of their duties as such disbursing agents; but no additional compensation shall be paid to collectors for such ser
For instructions as to rendering accounts by collectors acting as disbursing agents, see Int. Rev. Reg., Series 7, No. 2, pp. 45 et seq. For various provisions of law relating to duties, etc., of disbursing officers and agents of the United States, see Secs. 3620 et seq. R. S., and Secs. 5488 et seq. R. S.
Bond of collector as disbursing agent held to cover disbursements to storekeepers, although the office of storekeeper was created by a law passed subsequent to date of bond. United States v. McCartney and Others, Circuit Court D. Mass., January 16, 1880, Lowell, J., 1 Fed. Rep. 104.
Sec. 3145, as to collector's salary and allowances, obsolete, superseded by Secs. 12 and 13, act of February 8, 1875, as amended by Sec. 2, act March 1, 1879. See below.
SEC. 3146. In adjusting the accounts of collectors accruing after June thirtieth, eighteen hun- Accounts of dred and sixty-four, and in the payment of justed accordtheir compensation for services, the fiscal year. year of the treasury shall be observed.
The fiscal year of the treasury begins July 1. Sec. 237 R.S.
Apportionment of compensa
SEC. 3147. When any part of the compensation of the collector of any district is by commission upon assessments or collections, and, in con- tion of collecsequence of a new appointment, is due to more than one collector within the same year, such commissions shall be apportioned between such collec
tors; but in no case shall a greater amount of the commissions be allowed to two or more collectors in the same district than shall have been authorized by law to be allowed to one collector, and the same rules shall apply to the salaries and commissions of assessors and collectors heretofore earned and accrued.
Commissioner But no payment shall be made to collectors, payment. on account of salaries or commissions, without the certificate of the Commissioner of Internal Revenue that all reports required by law or regulation have been received, or that a satisfactory explanation has been rendered to him of the cause of delay.
[SEC. 3148.] Sec. 12, act February 8, 1875, as amended by Sec. 2, act March 1, 1879 (20 Stat. 327). This section and Sec. 13 following are regarded by the Internal Revenue Office as substitutes for Secs. 3145 and 3148 R. S. That each collector of internal revenue shall be authorized to appoint, by an instrument in writing under his hand, as
many deputies as he may think proper, to be
uties and collectors.
compensated for their services by such allowances as shall be made by the Secretary of the Treasury, upon Salaries of dep- the recommendation of the Commissioner of Internal Revenue. Allowances shall also be made in like manner for salary and office expenses of collectors, all of which shall be in lieu of the salary and commissions heretofore provided by law: Provided, however, That the salaries of collectors shall be fixed at two thousand dollars each per annum where the annual collections amount to twenty-five thousand dollars or less, and shall, by the Secretary, on the recommendation of the Commissioner, be graduated up to the maximum limit of four thousand five hundred dollars; which latter sum shall be allowed in all cases where the collections amount to one million