MR. JUSTICE CLIFFORD delivered the opinion of the court.
Discretionary authority was vested in the Secretary of the Treasury to appoint special agents to receive and collect abandoned or captured property in any State or Territory designated as in insurrection by the proclamation of the President issued for that purpose, subject to the condition that the power "shall not include property which has been used or intended to be used" to aid the rebellion. 12 Stat. 820...
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