U.S. Supreme Court
United States v. January & Patterson, 11 U.S. 7 Cranch 572 572 (1813)
United States v. January & Patterson
11 U.S. (7 Cranch) 572
When a collector of revenue has given two a bonds for his official conduct at different periods, and with different sureties, a promise by the supervisor to apply his payments exclusively to the discharge of the first bond, although some of the payments were for money collected and. paid after the second bond was given, does not bind the United States, and does not amount to an application of the payments to the first bond.
The debtor has the option, if he thinks fit to exercise it, and may direct the application of any particular payment at the time of making it. If he neglects to make the application, the creditor may make it if he also elects to apply the payment, the law will make the application.