George Shiras, Jr.

“ The first and principal contention is that the United States is a sovereignty, and has absolute control of the manner in which it shall pay its debts, the persons to whom they shall be paid, and, in fact, whether they shall be paid or sued upon at all; that it is incompetent for the state of New Jersey, through a statute or a decree of its courts, to direct to whom such a debt shall be paid ”

“ Justice McLean: 'A claim having no foundation in law, but depending entirely on the generosity of the government, constitutes no basis for the action of any legal principle. It cannot be assigned. It does not go to the administrator as assets. ”

“ Justice Story, delivering the opinion of the court, said: 'The debts due from the government of the United States have no locality at the seat of government. The United States in their sovereign capacity have no particular place of domicil, but possess, in contemplation of law, an ubiquity throughout the Union ”