Cuesta, Rey Co. v. Newsom, as Liquidator

Buford, C.J.,

— Cuesta, Rey & Company, being indebted to the United States Government for the payment of cer-* tain revenue taxes, made a check payable to the Collector of Internal Revenue for the District of Florida (Peter Miller of Jacksonville, Florida) for the sum of $1887.60. The check was drawn on Citizens Bank & Trust Company of Tampa and at the request of the drawer, Cuesta, Rey & Company, the Bank certified the check. Cuesta, Rey & Company thereupon tendered and delivered the certified check to Peter Miller as Collector of Internal Revenue as payment for such internal revenue taxes…