MR. JUSTICE CLARKE delivered the opinion of the court.
Essential findings of fact by the Court of Claims in this case are as follows:
On January 23, 1863, John H. Hamiter, of Arkansas, sold 175 bales of cotton to the Government of the Confederate States and executed and delivered a bill of sale, containing this paragraph:
"The undersigned having sold to the Confederate States of America, and received the value of same in bonds, the receipt whereof...
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