Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1874-12-25
AFTER FIFTEEN MILLIONS.
The Great Nashville Cotton Case-Facts
of Interest 20 Planters who sold
Cotton 90 80 North During
the War.

Under an act OF congress passed during
the war regulating the commercial inter-
course between the north and south. the
secretary OF the treasury issued a set of
regulations requiring certain treasury
officials Throughout the south to demand
and collect four cents per pound on cot
ton as condition Of permit to be
granted for its shipment. The instruc-
tiOns also required the seizure, detention
and cOnfiscAtiOn of all cotton which
! should be shipped without such permit
and payment. UBder these regulations
il Is said that about Sl5, 600, O00 was col
lected and turned into the treasury.
This, it will be seen, j. distinct from the
internal revenue cotton tax of three
cents. Claims Law been filed TO have
this tax OF four cents pound refunded,
upon tne grSund that the law under
Whlch IL 9ss collected was unconsti-
tutlohss, The first step taken toward
ddicial decision Of the ques-
ur>n was an action brought by
Andrew Hamilton, Francis Bes-
sicks, and Nathaniel K. Griffin, as A.
Hamilton & Co., of this city, against
Joseph r. Dillin, in the circuit court of
Davidson county. The defenda0t W.
the treasury officer who collected the
tax of plaintiffs, amounting to $751;
460 S4. 1t was an action OF assumpsit,
wherein the damages Of the plaintiffs
were laid at $500, 900. On motion of
the defendant it was removed by certi-
ficate 70 the circuit court OF the United
States for the middle district of Tennes-
see. Judgment was rendered for de-
fendant, and the case was taken to the
supreme court of the United States by
MI raF NH = "a
ing, and where Ii was argued about two
weeks ago.
Concerning this suit the Washington
correspondent Of the New York Sun
writes: "After the decision in the lower |
court q combination was formed to pur- |
chase the claims Of the planters who, |
learning thar an adverse decision had |
been made in the circuit court, sold out |
for a song. But the purchasers were |
confident that a Judgment favorable TO |
their scheme would be reached in the |
supreme court in the test case of Hamil- |
ton against Dillin. II it turns out that |
their confidence was not misplaced, |
they will gather in SIS, 900 600, which |
should go to the impoverished planters.
/ have heard the charge that much mis-
representation was TesOrted to for the
purpose of inducing the planters to sell
their interest; and 10 such OF them Rs
may find themselves TO have been so
mislesd, it may be well to point out a
provision in the law to prevent fTauds
upon the treasury, approved July 26,
1858, which says:
"rhat all transfers and assignments
hereafter made of any claim upon the
United States, or any part or share there
Of, OF interest therein, whether absolute
or conditional, or whatever may be the
consideration therefor, and all powers of
attorney, order, or other authorities for
receiving payment Of any such claim,
or any part or share thereof, shall be alb
soluteiy null and void, unless the same
shall be fully made and executed in the
presence OF at least two attesting wit
nesses, after the allowance Of such
claim, the ascertainment of the amount
due, and the issuing Of q warrant for the
payment thereof
II the decision of the supreme court
should be Ia iavOr Of the claimants, any
persons who have been induced by fraud
ulent representations 10 sell their claims
for tTifie, will, in the above provision,
find their means Of relief.
Nashville Banner: "a spelling match
will take Dlace at Hume school to-day