George Sutherland

“ Revival of the action is necessary because that does not survive the death or resignation of the officer by or against whom it has been brought; but the cause of action may survive, depending upon its nature and the applicable rule. ”

“ No. 960, 55 Cong., 2d Sess.) , and by the member of the House who reported the bill from the committee (Cong. Rec., Vol. 31, Pt. 4, pp. 3865 3866) , was to permit the suit to survive and avoid the necessity of compelling a party to commence a new action against the successor in office.
The act is purely remedial, designed to remove what this court in the Butterworth Case called an 'inconvenience.' Failure to comply with the statute forecloses the particular remedy therein provided; it does not destroy the right. There is a clear difference between the action and the cause of action. ”

“ This is an action originally brought by MacLaughlin, a collector of internal revenue, in a federal District Court, against respondents, to recover on a bond conditioned for the payment of such income taxes assessed against the barge company as should remain unabated after consideration of a claim for abatement by the Commissioner of Internal Revenue. ”