| An example would be when a third party gives a bank a promissory note for the payment of the obligor's debt, which the bank, as obligee, accepts. |
| If the condition were to enfeoff the obligee of all his lands in the county, in an action of debt he could say that he had no land within the same county. |
| Instead, the surety is engaged in making taxable supplies of construction services to the obligee. |
| Under the agreement for the construction work, the obligee is liable to pay for the work. |
| Rather, the relationship between me and my obligee is fundamental to any explanation of my special obligations to that obligee. |
| However, tax may not actually be collectible if the obligee is, under an Act of Parliament for example, not required to pay tax. |
