US SUPREME COURT DECISIONS

The Act of Congress, passed on 2 March, 1799, 1 Stat. 705, requires the bond given by a collector of the customs to be approved by the Comptroller of the Treasury.

But the date of such approval is not conclusive evidence of the commencement of the period when the bond began to run. On the contrary, it begins to be effective from moment when the collector and his sureties part with it in the course of transmission.

Hence, where the surety upon the bond of a collector in Florida died upon the 24th of July, and the approval of the Comptroller was not written upon the bond until the 31st of July, it was properly left to the jury to ascertain the time when the collector and his sureties parted with the bond to be sent to Washington, and they were instructed that before they could find a verdict for the surety, they must be satisfied from the evidence that the bond remained in the hands of the collector or the sureties until after the 24th of July.

Collectors are often disbursing officers, and they and their sureties are responsible for the money which a collector receives from his predecessor in office, and also for money transmitted to him by another collector upon his representation and requisition that it was necessary to defray the current expenses of his office, and advanced for that purpose.

The facts are stated in the opinion of the court. chanrobles.com-red

Page 56 U. S. 153