by John Marshall Harlan

“ Carver v. United States
The case made by the finding of facts in the court below is, substantially, as will be now stated. On the fourteenth day of August, 1865, the president of the United States instructed Maj. Gen. Thomas, commanding the military division embracing the state of Alabama, to examine whether frauds were not being practiced by treasury agents in the collection of cotton, and to cause those ascertained to be guilty, whether connected with the treasury department or with the military forces, to be dealt with in the most summary manner. ”

“ He was superseded on the sixteenth of September thereafter, but, while in office, he collected and appropriated, in onnection with others, about 600 bales of cotton, none of which was ever turned over to or received by the United States. On October 4, 1865, the claimant having been previously arrested, a military commission, under an order of the general commanding the department of Alabama, was convened for his trial, and he was tried and found guilty of numerous frauds practiced by him while holding and exercising the office of bonded special agent of the treasury department. ”

“ For these reasons he claimed that an action as upon implied promises and contracts had accrued to him against the United States for money had and received to his use and benefit; and for said sum of $90,000 he prayed judgment. ”