Case: STATE OF LOUISIANA v. THE UNITED STATES
Abbreviation: Louisiana v. United States
Decision Date: 1888-04-23
Docket Number: 
Citation: 23 Ct. Cl. 501
Volume: 23
Reporter: United States Court of Claims Reports
Court: Supreme Court of the United States
Jurisdiction: United States
Parties: STATE OF LOUISIANA v. THE UNITED STATES.
Judges: 
Pages: 501–502

Head Matter:
STATE OF LOUISIANA v. THE UNITED STATES.
(23 C. Cls. R., 53 ; 127 U. S. R., 182.)
On the defendants’ Appeal.
These cases embrace two claims — one created by the act February 20, 1811, the other by the acts September 28, 1850, and March 2,1855. The defendants contend that so much of the demand as embraces moneys deposited in the Treasury more than six years before the claim was filed is barred, and that the remainder is covered by a counter-claim. The claimant maintains that the funds are trust moneys for special purposes, and neither subject to sot-off nor barred by the statute of limitations.
The court below decides :
(1) The Jets 20th February, 1811; 28th September, 1850; 2d March, 1855 (á Stafc. L., 041; 9 in., 519; 10 id., 034), indicate that two lands are bold in trust to be applied, the one “ laying out and constructing public roads and levees,”.the other “ to reclaiming swamp lands by means of levees and drains').
(2) The United States, having executed their part of the trust by the sale of tlie.lands and by a calculation and separation of the amount belonging' to the trust, and by depositing the same in the Treasury to the credit of the State (their successor in the trust), it became the duty of the executive officers to pay it over to the succeeding trustee.
(3) A trust being established, these funds are freed from the counter-claims and are not barred by the statute of limitations.
The decision of the court below is reversed on the grounds:
(1) That the claims of the State are of a character against which the United States can set off the amount due to them by the State on matured coupons on Indian trust bonds issued by the State.
(2) That that part of the claim which was credited to the State by the Treasury Department more than six years before bringing suit is barred by the statute of limitations.

Opinion:
Mr. Justice Blatchford
delivered tiie opinion of the Supreme Court April 23, 1888.