Tibbetts v. United States

The petitioner alleges that ninety-two bales of cotton, grown and secured by him on his plantation in Carroll parish, in the State of Louisiana, were seized and taken from him under an order by General McPherson, commanding forces of the United States, and sold for the sum of #19,864 18 net, which was and still is retained by the government ; and he claims these proceeds under the act of 1863, c. 120, which provides that any person claiming to have been the owner of such abandoned or captured property may, at any time within two years after the suppression of the rebellion, prefer his claim…