United States v. O'Neill
U.S. Circuit Court for the District of Eastern Wisconsin
This was a suit on a distiller’s bond. The bond was executed by the defendant O’Neill as principal, and by two of the other defendants as sureties, April 30, 1874, and covered the period from May 1, 1874, to May 1, 1875. The complaint set out the conditions of the bond, and then alleged that these conditions were broken, in this: that O’Neill failed to pay the internal revenue tax due and payable on 35,344 gallons of distilled spirits, distilled by him at his distillery from…
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This was a suit on a distiller’s bond. The bond was executed by the defendant O’Neill as principal, and by two of the other defendants as sureties, April 30, 1874, and covered the period from May 1, 1874, to May 1, 1875. The complaint set out the conditions of the bond, and then alleged that these conditions were broken, in this: that O’Neill failed to pay the internal revenue tax due and payable on 35,344 gallons of distilled spirits, distilled by him at his distillery from the first day of May, 1874, to and including the thirty-first day of December, 1874, amounting to $10,740.80, and on…
1Opinion of the CourtDyer, J.
The bond was prepared April 30, 1874, in the office of the collector of internal revenue. The written part of the instrument is in the handwriting of one Sherman, who at that time was a deputy in the office. As originally drawn, the names of John M. Stowell, Patrick Walsh, and Hugh P. Reynolds, with their respective residences, were written in the body of the bond. This makes it manifest that the collector understood that Hugh P. Reynolds was to sign the bond as one of the sureties. The bond was signed, as thus drawn, by O’Neill, Stowell, and Walsh, in the collector’s office, on the day of…
2Cases cited12 opinions
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3Cited by6 opinions
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