[16 Stat. L., p. 235.] JExtract from an act making appropriations for the legislative, executive, and judicial expenses ofthe Governmentf or the year ending the thirtieth of June, eighteen hundred and seventy-one.] Payment of President, etc., to be admissible Claims to estab nor be consid or appellate of SEC. 1. * * * Provided, That no pardon or amnesty judgments. granted by the President, whether general or special, by No pardon or proclamation or otherwise, nor any acceptance of such print by the pardon or amnesty, nor oath taken, or other act performed for any claimant in pursuance or as a condition thereof, shall be admissible in the Court of in evidence on the part of any claimant in the Court of lish his standing Claims as evidence in support of any claim against the in court; United States, or to establish the standing of any claimant ered by the court in said court, or his right to bring or maintain suit therein; court, etc. nor shall any such pardon, amnesty, acceptance, oath, or other act as aforesaid, heretofore offered or put in evidence on behalf of any claimant in said court, be used or considered by said court, or by the appellate court on appeal from said court, in deciding upon the claim of said claimant, or any appeal therefrom, as any part of the proof to sustain the claim of the claimant, or to entitle him to maintain his action in said Court of Claims, or on appeal therefrom; but the proof of loyalty required by the twelfth section of the act of March three, eighteen hundred and sixty-three, entitled "An act to amend an act to establish a court for the investigation of claims Proof of loyalty to be made, against the United States, approved February twenty- irrespective four, eighteen hundred and fifty-five," and by the third such pardon, etc. section of the act entitled "An act to provide for the collection of abandoned property, and for the prevention of frauds in insurrectionary districts within the United States," approved March twelve, eighteen hundred and sixty-three, and by the third section of the act entitled "An act to provide for appeals from the Court of Claims, and for other purposes," approved June twenty-five, eighteen hundred and sixty-eight, shall be made by proof of the matters required by said sections, respectively, irrespective of the effect of any executive proclamation, pardon, amnesty, or other act of condonation or oblivion. Cases in which judgments have And in all cases where judgment shall have been hereto- been rendered fore rendered in the Court of Claims in favor of any loyalty on appeal claimant on any other proof of loyalty than such as is to be dismissed above required and provided, and which is hereby de- Court for want clared to have been and to be the true intent and meaning Pardon and acof jurisdiction. of said respective acts, the Supreme Court shall, on appeal, ceptance thereof, have no further jurisdiction of the cause, and shall dismiss person bringing the same for want of jurisdiction: And provided further, Claims That whenever any pardon shall have heretofore been conclusive evigranted by the President of the United States to any per- disloyalty. On proof of son bringing suit in the Court of Claims for the proceeds such pardon and of abandoned or captured property under the said act acceptance, jurisapproved March twelve, eighteen hundred and sixty-court to cease, three, and the acts amendatory of the same, and such etc. pardon shall recite in substance that such person took part in the late rebellion against the Government of the on other proof of by Supreme without, etc., by suit in Court of to be dence of former diction of the United States, or was guilty of any act of rebellion agains or disloyalty to the United States, and such pardon shal have been accepted in writing by the person to whom the same issued, without an express disclaimer of and protes tation against such fact of guilt contained in such accept ance, such pardon and acceptance shall be taken and deemed in such suit in the said Court of Claims, and or appeal therefrom, conclusive evidence that such persor did take part in and give aid and comfort to the late rebel lion, and did not maintain true allegiance or consistently adhere to the United States; and on proof of such pardon and acceptance, which proof may be heard summarily on motion or otherwise, the jurisdiction of the court in the case shall cease, and the court shall forthwith dismiss the suit of such claimant. Approved, July 12, 1870. NOTE. The foregoing act, generally known as the "Drake amendment, was commented on or construed by the Supreme Court, to wit: The effect of a pardon duly granted by the President, can not be restricted by subsequent legislation. (United States v. Klein, 13 Wallace, p. 128.) COTTON. Certain claims for cotton to be paid. Proviso. [Extract from an act making appropriations to supply deficiencies in the appropriations for the service of the Government for the fiscal year ending June thirty, eighteen hundred and seventy-two, and for former years, and for other purposes.] SEC. 5. That the Secretary of the Treasury be, and he is hereby, authorized and directed to pay to the lawful owners, or their legal representatives, of all cotton seized after the thirtieth day of June, eighteen hundred and sixty-five, by the agents of the Government unlawfully and in violation of their instructions, the net proceeds, without interest, of the sales of said cotton actually paid into the Treasury of the United States: Provided, That the receipt thereof shall be taken and received in full satisfaction of all claims against the United States for or on account of the seizure of said cotton; and a sufficient sum for such payment is hereby appropriated out of any Certain claims money in the Treasury not otherwise appropriated: And provided further, That the foregoing provisions shall not apply to any claim now pending before the Court_of Claims, nor to any claim not filed in the Treasury Department within six months after the passage of this act; and the sum of twenty thousand dollars is hereby appropriated for the payment of the necessary expenses of defending the United States in respect to claims for said proceeds, to be expended under the direction of the Secretary of the Treasury. not included. Approved, May 18, 1872. [17 Stat. L., p. 369.] [Extract from an act making appropriations for sundry civil expenses of the Government for the fiscal year ending June 30, 1873, and other purposes.] * * * * * Court of Claims internal - revenue SEC. 6. That in the settlement of judgments by the Judgments of Court of Claims or the Supreme Court of the United for captured, States, hereafter to be rendered for captured and aban- to be paid withdoned cotton, or in settlements for cotton seized subse-out deduction for quent to June thirtieth, eighteen hundred and sixty-tax. five, the Secretary of the Treasury is hereby directed to pay such judgments, or the amounts as ascertained upon such settlements in full, without deduction on account of internal-revenue tax upon cotton. Approved, June 10, 1872. Statement showing number of claims filed in the Treasury Department under the provisions of the act of May 18, 1872, claiming the proceeds of 136,000 bales of cotton and the action on them. NOTE. By the act of May 18, 1872, section 5, the Secretary of the Treasury was authorized and directed to pay to the lawful owners, or their legal representatives, the net proceeds actually paid into the Treasury of all cotton seized after the 30th day of June, 1865, by agents of the Government unlawfully and in violation of their instructions. The Secretary was invested with sole jurisdiction as to the construction of the act, and the methods by which the facts should be ascertained. Statement of cotton claims presented to and rejected by the Treasury Department prior to the act of May 18, 1872. Statement of cotton claims in the Treasury Department which have been disallowed, either in whole or in part, under the act of May 18, 1872. NOTE. After the so-called captured and abandoned property fund was covered into the Treasury under the provisions of the joint resolution approved March 30, 1868, the Secretary of the Treasury has not adjudicated any cases against said fund nor paid any money therefrom except under the limited authority given him by the act of May 18, 1872, and under sundry relief acts of Congress. Statement of cotton claims presented to the Treasury Department which have not been adjudicated. Statement of cotton claims presented to the Treasury Department which have not been adjudicated Continued. CAPTURED AND ABANDONED PROPERTY ACT AS CONSTRUED BY THE COURTS. Under it a party preferring his claim in the Court of Claims need not, where he has purchased in good faith, prove the loyalty of the person from whom he bought the property whose proceeds he claims. (United States v. Anderson, 9 Wallace, p. 56.) The vendor is a competent witness to support the claimant's case, if he never had any claim or right against the Government and is not interested in the suit. (Ibid.) Claimants under the act are not deprived of its benefits because of aid and comfort not voluntarily given to the rebellion. (United States v. Padelford, 9 Wallace, p. 531.) British subjects, if otherwise entitled, may recover by process in our Court of Claims the proceeds of captured and abandoned property. (United States v. O'Keefe, 11 Wallace, p. 178.) The act of March 12, 1863, to provide for the collection of, does not confiscate or in any case absolutely divest the property of the original owner, even though disloyal. Its meaning and effect stated. (United States v. Klein, 13 Wallace, p. 128.) By virtue of the act of July 17, 1862, authorizing the President to offer pardon on such conditions as he might think advisable. and the |