Soule v. United States
Supreme Court of the United States
Error to the Circuit Court of the United States for the District of California. This was an action by the United. States on the bond executed by Soule as collector of internal revenue for the first collection district of the State of California, and his sureties, bearing date Jan. 12, 1867, and conditioned according to law. There was a judgment in favor of the United States. The defendants sued out this writ of error.
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Error to the Circuit Court of the United States for the District of California. This was an action by the United. States on the bond executed by Soule as collector of internal revenue for the first collection district of the State of California, and his sureties, bearing date Jan. 12, 1867, and conditioned according to law. There was a judgment in favor of the United States. The defendants sued out this writ of error. The assignment of errors and the facts are set forth in the opinion of the court.
1Opinion of the Court
•Mr. Justice Clifford
delivered the opinion of the court.
Internal-revenue collectors are required, before entering upon the duties of their office, to execute a bond for such amount as shall be prescribed by the commissioner, under the direction of the secretary, with not less than five suretiés, conditioned that the collector shall faithfully perform his duties, and account for and pay over to the United States all public moneys which may come into his hands and possession. 13 Stat. 225.
Pursuant to that requirement, the defendant first named, having been appointed such collector, on the 12th…
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