United States v. United States Fidelity & Guaranty Co.

PLATT, District Judge.

This is a suit upon a distiller’s bond, to which an answer, setting up three defenses, has been filed, and the present dispute arises upon a demurrer which attacks the several defenses. The technical objection to the first defense has been removed by amendment. . Beyond that, the validity of the defense depends upon the decision on the third defense. Passing by the technical objections to the second defense we find the gist of it to be that the assessment was based upon an estimate, which turned out to have been erroneous; that the errors have been corrected, and that…