Legal Opinion

Wilkinson v. Babbitt

U.S. Circuit Court for the District of Western Missouri

Decided July 1, 1877PublishedCited by 5 opinions

■ This was an appeal from a decree of the district court [of the United States for the Western district of Missouri] sustaining a demurrer to the bill of complaint and dismissing the bill. [Case unreported.] The bill charged that the defendant [James C. Babbitt] is the assignee in bankruptcy of the Union German Savings Bank; that the bank had been adjudged a bankrupt April 3d, 1873; that at the time of the bankruptcy there was on deposit in the bank $1,062.02. moneys…

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■ This was an appeal from a decree of the district court [of the United States for the Western district of Missouri] sustaining a demurrer to the bill of complaint and dismissing the bill. [Case unreported.] The bill charged that the defendant [James C. Babbitt] is the assignee in bankruptcy of the Union German Savings Bank; that the bank had been adjudged a bankrupt April 3d, 1873; that at the time of the bankruptcy there was on deposit in the bank $1,062.02. moneys belonging to the United States, which had been placed there by one Yoede, who, at the time of such deposit, was a deputy…

1Opinion of the Court

DILLON, Circuit Judge.

The deposit of the money by Voede in the Union (Herman Savings Bank was the act of complainant; the deputy, who is his appointee, authorized by law, derives the breath of life from the collector — is appointed by, and receives his pay from, and is removable at the pleasure of, the collector. The deposit of money in the bank did not create the bank the principal debtor, and the complainant the surety. The various sections of the internal revenue act of 1862 [12 Stat. 432] show that the collector is the only person known to the law as the custodian of the revenue…

2Cited by5 opinions

  1. State v. WilsonTexas Supreme Court · 1888
  2. Montgomery v. WardSupreme Court of Alabama · 1933
  3. Mercantile Trust Co. v. HartCourt of Appeals for the Eighth Circuit · 1896
  4. Galliland v. WilliamsSupreme Court of Alabama · 1913
  5. The LivingstoneDistrict Court, W.D. New York · 1900

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