Gross

' The government brought an action against George E. Gross as county clerk of Alameda county, Cal., and against the county of Alameda, a political subdivision in the state of California, to recover the sum of $750 on account of naturalization fees collected in sueh proceedings in the superior court of California for Alameda county.

The parties entered into a stipulation agreeing to the facts. For the first and second quarters of the fiscal year 1931-32 the amount of naturalization fees. collected by the county clerk was $2,430 and $3,200, respectively, of which he paid one-half, to wit, $1,215 and $1,600, to the United States. In the third quarter, from January 1 to March 31, 1932, he collected $2,730, and paid to the United States the sum of $2,545. The total amount thus retained by the clerk during the first three quarters was $3,000. The government, on the 6th of April, 1932, demanded of the defendants the sum of $750, which is the difference between the $3,000 retained by the clerk and the amount due the clerk f qr the first three quarters upon a pro rata basis, to wit, $2,250. It is conceded that, under the rule established by the Secretary of Labor, the government should…