¢ 
a 
’ 
OFFICERS OF INTERNAL REVENUE : 
Liability of sureties when duties are imposed on prin 
cipal by laws subsequent to the execution of the bond. 
(United States v. McCartney, 26 Int. Rev. Rec., 28.) This 
question and other questions relating to sureties on official 
bonds considered. (30 Int. Rev. Rec., 161, 166.) 
Change in the regulations subsequent to the execution of 
bond putting deputy collectors in the classified civil service 
did not relieve the sureties from liability. (Laffan ». United 
States, 122 Fed., 333; T. D. 653.) 
Liability of a surety on an official bond is strieti juris; 
surety not to be held responsible for the conduct of his 
principal beyond the scope of his undertaking reasonably 
construed. (United States ». Adams, 31 Int. Rev. Rec., 261; 
24 Fed. 348.) 
In a suit on collector’s bond, where one of the sureties had 
signed the bond in blank already signed by the principal, 
with an understanding with the principal that only a cer- 
tain amount was to be inserted therein as penalty, and with 
the further understanding that two additional sureties were 
to be furnished, each worth a certain sum, and where the 
bond was afterwards completed by the insertion of an 
amount larger than that agreed upon, and signed by two 
worthless sureties, and afterwards the bond was delivered 
to the proper officer of the Government, who accepted it in 
the belief that it was properly executed and with no notice 
of the private agreement, held that the first surety was 
liable. Case not distinguished in principle from Dair o. 
United States (16 Wall, 1). (Butler ». United States, 21 
Wall, 272.) 
Accounts must be stated to show liability under each 
bond. (United States v. Barton Abel, 15 Int. Rev. Rec, 41 
and 50; Fed. Cas. No. 14417.) 
Public officers liable for all moneys that come into their 
hands officially. (United States v. Prescott, 3 How., 378.) 
The payment of money to the deputy collector without 
receiving stamps therefor was not a payment of the tax 
on the brandy; the money did not become public money in 
the hands of the collector, and the sureties were not liable 
for it. (United States v. Hermance, 15 Blatch.,, 6; Fed 
Qase No. 15355.) 
Liabilities of sureties on temporary bond. (United States 
v. Kirkpatrick, 9 Wheat., 720.) 
The direction of the Commissioner to execute a new bond 
must be considered as the direction of the Secretary of the 
Treasury. (Soule v. United States, 100 U. 8., 8.) 
No surety can hold office under his principal. (43 Int. 
Rev. Rec., 438; Dept. Cir. No. 70, November 23, 1907.) 
‘Where under the act of March 2, 1895, an officer renews 
his bond by giving a bond during the same term of office 
the new bond does not operate to release the sureties on the 
first bond from liability for future transactions, but the 
sureties on the old and new bonds are jointly and severally 
liable therefor. (5 Comp. Dec., 918.) 
Official bonds are to be examined every two years, and to 
be renewed every four years or oftener. These bonds are 
to be filed with the Secretary of the Treasury. Section 
b, act of March 2, 1895 (28 Stat, 764). See Appendix, 
page 1389. 
Notice of deficiency in accounts of principals to be given 
to sureties upon bonds of United States officials; limita- 
don of time within which suit shall be brought against 
sureties on said bond. Act of August 8, 1888. See Appen- 
dix, page 1390. 
Sec. 3144. [Amended by sec. 2, act of March 1, 1879 
20 Stat.. 328), and by sec. 5 of the act of March 2, 1895