¶1Edward Wells, U. S. Atty., and Thomas J. Curtin, Asst. U. S. Atty., both of Philadelphia, Pa. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and C. C. McCormick, both of Washington, D. C., of counsel), for appellant.
¶2Thomas P. Mikell and Walter Biddle Saul, both of Philadelphia, Pa. (Saul, Ewing, Remick & Saul, of Philadelphia, Pa., of counsel), for appellees.
¶3Before BUFFINGTON, DAVIS, and THOMPSON, Circuit Judges.
¶5Suit was brought by Blakely D. McCaughn, who was collector of internal revenue at the time the defendants gave bond to him as collector. He was no longer in office at the time of suit. Since there was- the same failure to substitute the successive collectors iu the manner and within the time prescribed by the Act of February 8, 1899, as amended (28 USCA § 780), as existed in Ladner v. Philadelphia Barge Company et al. (C. C. A.) 63 F.(2d) 258, filed February 6, 1933, the case is ruled by the same law.
¶6Judgment affirmed.