William C. Atwater & Co. v. United States

CAFFEY, District Judge.

I take it (1) that if no bond had been given, the plaintiff would be entitled to recover [William C. Atwater & Co. v. Bowers (C.C.A.) 74 F.(2d) 253] ; and (2) that the giving of the bond, being a new promise, would prevent a recovery in event *565the bond still be in force. In consequence, as it seems to me, the controlling question is whether the cancellation of the bond by the collector (Exhibit D to the complaint) was valid.

The bond here runs to the United States (Exhibit A to the complaint). I am not satisfied that, with respect to such a bond, either Brewerton v.…