James Moore Wayne,
United States v. Heirs of Hawkins…
“ When a defendant seeks to obtain a continuance to prevent judgment from being granted to the United States at the return term of the cause, he is required, by the third section, to make oath or affirmation that he is equitably entitled to credits which had been, previous to the commencement of the suit, submitted to the consideration of the accounting officers of the treasury department, and rejected ”
