RECOGNIZANCES aren’t of record until
ENROLLED. Enrolled is the registering or entering on the
rolls of the chancery, kings bench, common pleas, or exchequer, to
the clerk of the peace in the records of the quarter sessions of any
lawful act; as a recognizance, a deed of bargain and sale, and the
like. Jacob Law Dictionary.
Third party beneficiaries can be found to have acquired enforceable rights in situations in which the presence of third party interests is not readily apparent. Anytime a contract will have the effect of producing a direct benefit for certain individuals or for a class of people, . . .”
“There are many types of contracts that are made between government agencies and private parties or other governmental units for the primary purpose of benefiting a class of citizens. An issue regarding third party rights can exist in contracts providing for such things as job retraining for persons whose employment in the lumber industry was terminated by the creation of a new redwood tree park or replacement housing for persons dislocated by a redevelopment project.” From, “West Nut Shell Series” on Contracts § 163. Intended Beneficiaries in Special Situations: Government Contracts and Assumption of Secured Indebtedness.
“Cases decided under English common law as well as early American cases denied enforcement by third parties because they were persons ‘from whom no consideration flowed’ or because there was no ‘mutuality of obligation.’ However, with the general recognition in the United States of enforceable rights in third party beneficiaries, the notion that the plaintiff had to incur some legal detriment as part of the bargained exchange has been rejected.” From “West Nut Shell Series” on Contracts § 52. Notice it does not say the common law of “the” state instead it uses United States. See federal common law in D'Oench, Duhme & Co., Inc. v. Federal Deposit Insurance Corporation 315 U.S. 447.
In other words, a bona fide debt must be enrolled and to be enrolled it must be certified that the debt is owed. This is the rule of the common law; but we are not dealing in the common law of “the” state of Article IV Section 3 cl. 1 or Article I Section 10. To the contrary, you as a “person” have other property in “a” state or territory that has not been incorporated into the Union of states. That is to say, you have a debt res in a inchoate (incomplete) state under Article IV Section 3 cl. 2 that is under private Roman law that the IRS treats as “other property” that they have jurisdiction over. See O'Donoghue v. United States, 289 US 516, 537 (1933).