Rigali

This was an action by appellant on a bond executed by appellee Rigali, as principal, and appellee Fidelity & Deposit Company of Maryland (hereinafter called the surety company), as surety, in favor of appellant. Appellant prayed judgment for the principal sum of $1,955, with interest thereon at the rate of 6 per cent, per annum from January 19, 1931, to July 19, 1933, and at the rate of 1 per cent, a month from and after July 19, 1933. The surety company answered. Rigali did not. His default was duly entered. The case was tried by the court without a jury, trial by jury having been expressly waived. The court made special findings of fact, and thereupon entered judgment in appellant’s favor for the principal sum claimed, with interest thereon at the rate of 6 per cent, per annum from July 19, 1931, to February 14, 1934, and at the rate of 7 per cent, per annum from and after February 14, 1934. This appeal followed.

' The facts are not in dispute. As found by the trial court, they are as .follows :

On December 30, 1930, the Commissioner of Internal Revenue assessed against Rigali a deficiency of $3,466.28 in respect of Rigali’s income tax for, 1925. On January 19, 1931, Rigali…