McCaughn v. Philadelphia Barge Co.

KIRKPATRICK, District Judge.

This is a suit by the United States upon a bond executed by the defendants, Philadelphia Barge Company and National Surety Company, as principal and surety, respectively. It now comes before the court upon a statutory demurrer to the statement of claim, in uniformity with the Pennsylvania Practice Act (Pa. St. 1920, §§ 17181-17204). The following facts are admitted:

In October, 1920, the Commissioner of Internal Revenue assessed against the Philadelphia Barge Company an additional tax of $12,635 on account of its income for the year 1918. On February 15, 1921, the…