United States v. Morrisdale Coal Co.

KIRKPATRICK, District Judge.

The condition of the bond upon which this action was'brought is somewhat unusual. It is, “* * * if the principal shall * * * duly pay any part of such tax found by the Commissioner to be due, with interest * * *, and shall otherwise well, and truly perform and observe all the provisions of law and the regulations, then the obligation is to be void * *

If “found by the Commissioner to be due” applies to “such tax” then the principal could by paying one dollar (“any part”) of it, discharge the whole obligation of the surety. This meaning is, of course, absurd.

If…