Court of Appeals for the Ninth Circuit May 3, 2002, Nos. 00-16874, 00-16940 (Island Insurance v. Hawaiian Foliage & Landscape, Inc.)

O’SCANNLAIN, Circuit Judge,

dissenting.

I respectfully dissent from the court’s determination that the state and federal governments were intended beneficiaries of the surety bond insuring Hawaiian Foliage and Landscape’s (“Hawaiian”) performance. The purpose and language of the surety bond nowhere evinces an intent that Island Insurance Co. (“Island”) be held liable for Hawaiian’s unpaid taxes.