Joseph McKenna

“ Section 2 provides that the property so received or collected may be put to public use or sold at public auction and the proceeds thereof put into the Treasury of the United States. By section 3 a bond may be required of the agent or agents, who may be required to keep a book or books of accounts showing those from whom the property was received, the cost of transportation and proceeds of sale. It is further provided that the owner of the property may at any time within two years prefer a claim for the proceeds thereof and upon proof of loyalty receive the residue of the proceeds. ”

“ The act of March 3, 1863 (12 Stat. 820) , is entitled 'An act to provide for the collection of abandoned property and for the prevention of frauds in insurrectionary districts within the United States.' Its first section empowers the Secretary of the Treasury to appoint a special agent or special agents to collect and receive all abandoned or captured property in any state or territory in, insurrection, with an exception not material. ”

“ In this state of affairs Congress passed the act of July 2, 1864, referred to in the petition, section 8 of which authorized the purchase of products of states declared in insurrection, which included the cotton in suit, and it was seized by virtue of such authority and the payments mentioned exacted. It was contended that the cotton was exempt from such action by proclamation of the President of June 13, 1865. The contention was rejected, the cotton not being, as it was said, the product of territory east of the Mississippi river. ”