United States Fidelity & Guaranty Co. v. United States
Court of Appeals for the Second Circuit
In Error to the District Court of the United States for the District of Connecticut; James P. Platt, Judge. Action by the United States against the United States Fidelity & Guaranty Company. Judgment for the United States, and defendant brings error.
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In Error to the District Court of the United States for the District of Connecticut; James P. Platt, Judge. Action by the United States against the United States Fidelity & Guaranty Company. Judgment for the United States, and defendant brings error. Writ of error to review a judgment in an action brought by the United States against the plaintiff in error, hereinafter called the defendant^ as surety upon two distiller’s bonds, tbe relevant portions of which read as follows: “Now, therefore, if-Esadore Gladstone shall in all respects faithfully comply with all the provisions of law and…
1Opinion of the CourtNoyes, Circuit Judge
(after'stating the facts as above). [1] The first question is whether the payment of taxes was covered by the bonds.
The bonds did not mention taxes expressly but were conditioned upon the faithful compliance by the distiller with all the provisions of law relating to the duties of distillers. One- of such provisions required the distiller to pay the taxes upon the spirits which he distilled. Consequently it is impossible to see why compliance with that provision was not a condition of the bonds. And such is the interpretation of the authorities. United States v. National Surety Co., 122 Fed.…
2Cases cited5 opinions
- United States v. RindskopfSupreme Court of the United States · 1882
- United States v. National Surety Co.Court of Appeals for the Sixth Circuit · 1903
- United States v. SiskCourt of Appeals for the Fourth Circuit · 1910
- United States v. RichardsonDistrict Court, E.D. North Carolina · 1904
- United States v. National Surety Co.Court of Appeals for the Fifth Circuit · 1907
3Cited by1 opinion
- Joseph E. Seagram & Sons, Inc. v. SmithCourt of Appeals for the Seventh Circuit · 1940