Pond

Appeal from judgment and order sustaining a demurrer to an amended complaint.

This is an action to enforce contribution by the distributees of the estate of William P. Dougherty, deceased, of the decedent’s share of a. liability incurred by him, plaintiff and others, as sureties on an official bond given by Oscar M. Welburn, as principal, to the United States for the faithful discharge of Welburn’s duties as deputy collector of internal revenue.

The facts alleged in the complaint are briefly as follows: December 26, 1893, Welburn was appointed collector of internal revenue for the first district of California. January 12, 1894, he gave a bond in the sum of $100,000 to the United States, with plaintiff and seven others, including William P. Dougherty, as sureties for the faithful performance of his duties as such collector. February 11,1894, he entered upon the discharge of the duties of collector of internal revenue, and held the office until June 30,1897. March 18,1894, Dougherty died, and his will was admitted to probate April 6, 1894. Welburn having defaulted in his duties as internal revenue collector, an action was commenced February 11, 1898, in the United States circuit…