APPEAL FROM THE COURT OF CLAIMS.
MR. JUSTICE CLARKE delivered the opinion of the court.
This is an appeal from a decision by the Court of Claims sustaining a demurrer and dismissing appellant's petition.
The appellant alleges that his decedent on April 28th, 1863, "executed a bill of sale to the Confederate States of America" for seventy-two bales of cotton and received therefor "bonds of the Confederate States Government to the nominal value of $5,500." This bill of sale reads as follows:
"72 Bales; Aggregate Weight 37309 at 15 $5,596.35/100
"The undersigned having sold to the Confederate States of America, and received the value of same in bonds, the Receipt of which is hereby acknowledged, Bales of Cotton, marked, numbered and classed as in the margin, which are now deposited at his Gin House & Shed hereby agrees to take due care of said cotton whilst on his plantation, and to deliver the same at his own expense, at Brookhaven, in the State of Miss. to the order of the Secretary of the Treasury; or his Agents, or their Assigns.
It is further alleged that the appellant has no knowledge as to the disposition made of the bonds received by his decedent and that they became valueless on surrender of the military forces of the Confederate States; that the cotton remained in the possession of his decedent until subsequent to June 30th 1865, when forty-three of the seventy-two bales were taken from him by United States Treasury agents under warrant of the Act of Congress, approved March 12, 1863, c. 120, 12 Stat. 820, entitled "An Act to provide for the collection of abandoned property" and for other purposes; that the cotton was sold and the proceeds
deposited in the Treasury of the United States, and that "the claimant [appellant] and said decedent have at all times borne true allegiance to the Government of the United States and have not in any way voluntarily aided, abetted or given encouragement to rebellion against the said Government, that is to say, if any such acts were committed during the late Civil War between ...