United States v. Brown

24 F. Cas. 1250, 1830 U.S. Dist. LEXIS 1
CourtDistrict Court, E.D. Pennsylvania
DecidedMarch 19, 1830
StatusPublished
Cited by1 cases

This text of 24 F. Cas. 1250 (United States v. Brown) is published on Counsel Stack Legal Research, covering District Court, E.D. Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
United States v. Brown, 24 F. Cas. 1250, 1830 U.S. Dist. LEXIS 1 (E.D. Pa. 1830).

Opinion

HOPKINSON, District Judge.

In the month of January, 1814, Nicholas Kern, of Northampton county, in the state of Pennsylvania, was appointed, by the president of the United States, collector of direct taxes and internal duties for the Eighth collection district of Pennsylvania; and on the 13th of the same month he gave bond to the United States in the sum of twenty-seven thousand five hundred and sixty dollars, with the condition that “the aforesaid Nicholas Kern has truly and faithfully discharged, and shall continue truly and faithfully to discharge the duties of said office, according to law. and shall, particularly, faithfully collect and [1254]*1254pay, according to law, all moneys assessed upon such district.” The sureties, bound with Kern in this bond, were Jacob Wey-gandt and Christian Bixler. This bond was taken under the act of congress of 22d July, 1813. The form of the bond to be given by a collector, is prescribed by the eighteenth section, and the condition is to be “for the true and faithful discharge of the duties of his office, according to law.” The bond given, as above stated, is retrospective.'and the condition is, that Kern “has discharged and shall continue to discharge” his duties. His appointment is said to have been made on the 5th January; but, as he was bound to give the security before he received any list for collection, and, of course, before he could perform any of the duties of his office, I cannot perceive for what object or reason the retrospective words were introduced; if, even by law, they could have been added to the condition prescribed by the act of congress. It may be remarked that the bond is printed with the condition I have recited, and was probably prepared in the treasury department, and distributed to all the collectors appointed under the act.

On the 17th October, 1S1C. Nicholas Kern gave another bond, in the same form and with the same condition as the first, but with a change of the sureties. Kobert Brown and Jacob Driesbach are joined with him in the second bond. An inspection of these, bonds, and comparison as to paper and type, will show that the same blank form was used for both, there being no difference between them but in the dates, the amount of the penalty, and the names of the sureties. It is on the second bond that the present suit is brought against the administrator of Kobert Brown, one of the sureties. This bond was taken under the directions of an act of congress, passed on the 9th January, 1815. The second section of this act repeals the former, “except so far as the same respects the collection districts, therein and thereby established and defined, so far as the same respects internal duties, and so far as the same respects the appointment and qualifications of the collectors, and principal assessors, therein and thereby authorised and required; in all which respects, so excepted, as aforesaid, the said act shall be and continue in force, for the purposes of this act.” By the twenty-third section of this act, it is provided, “that each collector, before receiving any list, as aforesaid, for collection, shall give bond, with one or more good and sufficient sureties, to be approved by the comptroller of the treasury, in the amount of the taxes assessed in the collection district for which he has been or may be appointed, which bond shall be payable to the United States, with condition for the true and faithful discharge of the duties of his office according to law. and particularly for the due collection and payment of all moneys assessed upon such district." There is. also, a provision, that nothing contained in this act “shall be deemed to annul or impair, the obligation of the bond heretofore given-by any collector.”

On.a settlement of Nicholas Keia’s accounts, a balance appears to be due from aim to the United States of eighteen thousand nine hundred and thirty-nine dollars, and eighty-six cents, for the recovery of which suit is now brought. The declaration, in the first count, claims the penalty of the bond, to wit, forty-five thousand dollars, as forfeited to the United States, and sets out, that Kobert Brown, on the 17th of October, in the year 181C, by his certain writing obligatory, granted himself to be held and firmly bound in the said sum “to be paid to the United States, whenever he, the said defendant, shall be thereunto afterwards required.” A second count in the declaration recites the bond, and adds “which said writing obligatory was and is subject to a certain condition;” and the condition is recited; the declaration then proceeds “and the said United States in fact say, that the said Nicholas Kern, collector as aforesaid, did not, while such collector, and after the execution of the said writing obligatory, truly and faithfully discharge the duties of the said office according to law. nor particularly, faithfully collect and pay according to law. all moneys assessed upon such district, but made default therein, and neglected and refused so to do, contrary to the duties of his said office, and the acts of congress; particularly in not paying to the proper officers of the treasury of the United States, the sum of fifty-one dollars and ninety-nine cents, cash by him received as such collector, and after the execution of the said writing obligatory, and so due from him from and on the 31st. December, 1821; and further, in not collecting and paying, according to law, the further sum of eighteen thousand eight hundred and eighty-seven dollars and eighty-seven cents, due by uncollected bonds taken by the said Nicholas Kern, as such collector.” The death of Kobert Brown, the obligor, is then averred, and the granting of letters of administration to William Brown, the present defendant. The bond is a joint and several obligation.

The defendant craves oyer of the bond, and of the condition; and they are read to him, and set out “in hsee verba.” CD In plea, to the first count in the declaration, lie then says, “that the said writing obligatory is not the deed of the said Robert Brown," and of this he puts himself on the country. (2) And for further plea to the first count he says, “that he has fully administered,” and prays judgment. (3) For further plea to the first count he says “that the said Nicholas Kern did continue truly and faithfully to discharge the duties of his said office;” which he is ready to verify, and therefore ' he prays judgment. (4) And for further plea to the first and second counts [1255]*1255of the declaration, he recites in his plea the appointment of Nicholas Kern, and his.commission dated on the 5th January, 1814, as collector, under the act of congress passed on the 22d July, 1818; that the said Kern entered upon the exercise of his office, and continued therein “up to the day of the sealing and delivery of the said supposed writing obligatory.” The plea then refers to the act of congress above mentioned, passed on the 9th January. 1815, and particularly recites the form of the bond, with the condition directed to be taken by that act.

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Bluebook (online)
24 F. Cas. 1250, 1830 U.S. Dist. LEXIS 1, Counsel Stack Legal Research, https://law.counselstack.com/opinion/united-states-v-brown-paed-1830.