
    PRICE’S CASE. Hawkins F. Price v. The United States.
    
      On the Proofs.
    
    
      Thirty-two hales of cotton, traced to the first fund in Price’s Case, (7 C. Cls. R., p. 567,) and the custom-house fees and internal-revenue tax ascertained and added to that fund. No question of law is involved in this case not heretofore determined.
    
    
      
      Mr. Thomas Wilson for the claimant:
    This is a claim for the proceeds of thirty-two bales of cotton, seized near, hauled to, and shipped from Kingston, Bartow County, Georgia, in May and June, 1864, and is a duplicate, except in number of bales, of JE. M. Price’s Case. The United States Army took possession of that country May 19,1864. General Hooker made his headquarters at claimant’s house. 'It was four miles from Kingston. The cotton was hauled to Kingston within a few days afterward, and from thence-shipped to or toward Chattanooga and Nashyille.
    The opinion of the court in P. M. Price’s Case (7 O. Cls. R., p. 567) was full and exhaustive upon this subject, and, except the increase of the eighth fund from 42 to 63 bales, and from $10,458.02 to $15,687, as found and determined in Cartwright’s Case, (8 C. Cls. R., p. 465,) the Atlanta and Northern Georgia cotton funds in the Treasury of the United States now stand as then declared.
    The case at bar is a claim for cotton belonging to what is described in the opinion in the Price Case as the first fund.
    It consists of “516 bales, received in Nashville
    June, 1864, at $480.51 per bale,”.$247,944 40
    This fund has been absorbed as follows :
    Kohn’s Case, (4 C. Cls. R., p. 436,)
    at $603.14.:.$109, 771 20
    E. M. Price’s Case, (7 C. Cls. Rep.,)
    143 bales, at $480.51. 68, 712 93
    - 178,484 13
    Leaving to the credit of this fund. 69,460 27
    
      Iiecapitnlation. first .fund.
    Received and sold by Treasury Department 516
    bales, at $480.51 per bale.. $247,944 40
    Disposed of by judgment of the court:
    Morris Kohn, 182 bales, at $603.51.. $109,771 20 E. M. Price, 143 bales, at $480.14 ... 68,712 93
    - 178,484 13
    Balance remaining as a credit to the first fund,
    191 bales. 69,460 27
    
      Out of this balance I ask a judgment of 32 bales. But there should be added to the above, and my judgment increased by so much, the amount of internal-revenue tax and custom-house fees, which have been deducted from the net proceeds in' the reports heretofore made from the Treasury Department.
    
      Mr. Alexander Jolmston (with whom was the Assistant Attorney-General (for the defendants.
   Drake, O. J.,

delivered the opinion of the court:

This is an action under the Captured or abandoned property Act, to recover the proceeds of thirty-two bales of cotton, which it is conceded formed a part of the first fund, stated in the opinion of the court in the case of Edwin M. Price, (7 C. Cls. R., p. 567,) and the net proceeds, as there established, are $480.51 per bale; which makes the amount of net proceeds to which the claimant is entitled $15,376.32.

He demands, however, that to that sum shall be added four cents per pound for custom-house fees and two cents per pound for internal-revenue tax, which, it appears from a Treasury return, were deducted from the proceeds of the whole lot of which these thirty-two bales formed a part. The uniform ruling of this court has been against the right of the Government to make those deductions; and we therefore hold the claimant entitled to receive, in addition to the $480.51 per bale, the amount of fees and tax withheld, if the evidence shows the number of pounds of his cotton which were taken and sold. This is shown by a recent return from the Treasury Department, from which it appears that the claimant’s cotton was part of a lot of 488 bales and 31 bags, the total weight of which was 229,478 pounds.

The weight of the cotton in bags was 3,619 pounds, deducting which leaves the weight of the baled cotton 225,859 pounds. This gives an average of 462 pounds to each bale.

Six cents per pound gives $27.72 deducted on each bale for custom-house fees and internal-revenue tax, or $887.04 on the claimant’s thirty-two bales.

Judgment will therefore be entered in his favor for the net proceeds of thirty-two bales of cotton, at $480.51 per bale, amounting to $15,376.32, and also for said sum of $887.04; making in the aggregate $16,263.36.  