Fix v. Philadelphia Barge Co.

This is an action originally brought by MacLaughlin, a cpllector of internal revenue, in a federal district court, against respondents, to recover on a bond conditioned for the payment of such income taxes assessed against the Barge Company as should remain unabated'after consideration of a claim for abatement by thé Commissioner of Internal Revenue. The obligee named in the bond is Ephraim Lederer, collector of internal revenue when the bond was executed, “ or his successors.” MacLaughlin having died, the case was first revived in the name of Ladner, and upon his resignation, in the name of…