William Strong, Gaussen v. United States — Opinion of the Court
“ The surety may not be liable for a failure of his principal to account for such money; yet if he is not, it does not follow that he is not bound by his bond to respond for his principal's default to account for money received in his official character. Requiring a person who is a collector of customs to receive a sum of money and apply it in discharge of some liability of the government entirely outside of his ordinary employment, for example, to pay debentures, may impose a new duty upon him, but it leavs his office, as collector, untouched and his accountability in it unimpaired. ”
