United States v. Morrisdale Coal Co.
United States v. Morrisdale Coal Co.
Opinion of the Court
The condition of the bond upon which this action was'brought is somewhat unusual. It is, “* * * if the principal shall * * * duly pay any part of such tax found by the Commissioner to be due, with interest * * *, and shall otherwise well, and truly perform and observe all the provisions of law and the regulations, then the obligation is to be void * *
If “found by the Commissioner to be due” applies to “such tax” then the principal could by paying one dollar (“any part”) of it, discharge the whole obligation of the surety. This meaning is, of course, absurd.
If “found by the Commissioner to be due” applies to “any part”, then there is a reasonable basis upon which we may proceed to interpret the condition and to decide between the conflicting views of the parties.
There may be some ground for the Government’s contention that the condition is an “outright”, one to cover all money which might be left owing in any and all conditions, if the condition be read literally and in vacuo. However, when the recitals are read as they may be, and should be, to interpret and limit the condition (Nazareth Foundry & Machine Co. v. Marshall Machinery & Supply Co., 258 Pa. 558, 102 A. 268; Noble v. Cope’s Adm’rs, 50 Pa. 17; Young v. American Bonding Co., 228 Pa. 373, 77 A. 623), and the facts as stipu
It follows that the form of judgment submitted by the defendant is in accordance with the provisions of the bond and will be entered by the Court.
Reference
- Full Case Name
- UNITED STATES v. MORRISDALE COAL CO.
- Cited By
- 1 case
- Status
- Published