Osborne v. United States
Supreme Court of the United States
Error to the Circuit Court for the Eastern District of Pennsylvania. The United States brought suit in the court below against Ann Osborne, administratrix of Joseph Osborne, deceased, upon a distillers bond, executed by Samuel McMillan as principal, and by Robert Fletcher and the decedent., tbe said Joseph Osborne, as sureties, in pursuance of the provisions of the seventh section of the act of July 20th, 1868,* “Imposing taxes on distilled spirits, and for other purposes.”
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Error to the Circuit Court for the Eastern District of Pennsylvania. The United States brought suit in the court below against Ann Osborne, administratrix of Joseph Osborne, deceased, upon a distillers bond, executed by Samuel McMillan as principal, and by Robert Fletcher and the decedent., tbe said Joseph Osborne, as sureties, in pursuance of the provisions of the seventh section of the act of July 20th, 1868,* “Imposing taxes on distilled spirits, and for other purposes.” This section enacts: “That every distiller shall, on filing his notice of intention to continue or commence business,…
1Opinion of the Court
The CHIEF JUSTICE
delivered the opinion of the court.
The Circuit Court did not err in sustaining the demurrer to the plea of the plaintiff in error. The object of the eighth section of the act of Congress was to protect the government, not the sureties upon the bond. By that section the assessor was not permitted to approve a distiller’s bond unless the distillery property was unincumbered as against the United States. If he did he made himself liable to the government for his default, but he violated no duty he owed the sureties. He was under no obligation to protect the signers of the bond.…
2Cited by7 opinions
- Hart v. United StatesSupreme Court of the United States · 1877
- In re PerkinsDistrict Court, E.D. North Carolina · 1900
- In re GitkinDistrict Court, E.D. Pennsylvania · 1908
- United States v. De VisserDistrict Court, S.D. New York · 1882
- State ex rel. Bell v. United States Fidelity & Guaranty Co.Supreme Court of Missouri · 1911
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