Fuller v. Calkins
Supreme Court of Iowa
Appeal from Dubuque District Court. Plaintiff was the collector of internal revenue in tbe third collection district of this State, and appointed tbe defendant, Calkins, bis deputy for the county of Clayton, in said district. The deputy, on tbe 25th of November, 1862, executed bis bond in due form with tbe other defendants, as bis sureties; took the oatli of office, and entered upon the ■discharge of his duties.
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Appeal from Dubuque District Court. Plaintiff was the collector of internal revenue in tbe third collection district of this State, and appointed tbe defendant, Calkins, bis deputy for the county of Clayton, in said district. The deputy, on tbe 25th of November, 1862, executed bis bond in due form with tbe other defendants, as bis sureties; took the oatli of office, and entered upon the ■discharge of his duties. This bond contained, among others, the following conditions: that the deputy should pay over all moneys to the said Fuller, or his successor, that might come into his hands from time…
1Opinion of the CourtWright, J.
1. Official bond: revenue collector: liability of deputy. On the trial it was admitted that all the money collected by Calkins, was paid over, except $560.86, and that this was collected in the month oi Apni, I860, on the income assessed , t\ n -t » for 1864. Defendants insisted that the tax payers had no right to pay, nor the deputy to receive this money at that time. And judgment was to be entered for plaintiff or defendants, as the court might determine under the law, when applied to said facts.
Appellant’s argument, in brief, is this: Sureties on official bonds are only liable for the…
2Cases cited3 opinions
- Morris v. Van VoastNew York Supreme Court · 1838
- Warren County v. WardSupreme Court of Iowa · 1866
- Gilbert v. IshamSupreme Court of Connecticut · 1844
3Cited by4 opinions
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