No. 2201, entitled "An
act for the relief of Laura E. Maddox, widow and executrix, and Robert
Morrison, executor, of Joseph H. Maddox, deceased."

An act of Congress approved July 2, 1864, provided among other things
that the Secretary of the Treasury, with the approval of the President,
might authorize agents "to purchase for the United States any products
of States declared in insurrection, at such price as should be agreed on
with the seller, not exceeding the market price thereof at the place of
delivery."

Under the authority of said act the Secretary of the Treasury, with the
approval of the President, prescribed rules and regulations to govern
the transactions thus permitted, and appointed one H.A. Risley an agent
to act for the United States in making such purchases.

On or about the 13th day of November, 1864, said Risley entered into a
written contract with Joseph H. Maddox and two other parties, whereby
the latter agreed to sell and deliver to Risley as such agent, at
Norfolk or New York, 6,000 boxes of tobacco, 350 barrels of turpentine,
and 700 barrels of rosin. It was also agreed that all products
transported under the contract should be consigned to said Risley as
agent and shipped on a Government transport, or, if not so shipped,
should be in the immediate charge of an agent of Risley's, whose
compensation and expenses should be paid by the sellers. Said products
were to be sold in New York or Baltimore under Risley's direction, and
one-fourth of the proceeds, after deducting certain expenses, costs, and
charges, were to be retained for the United States and three-fourths
paid to Maddox and his associates. It was expressly provided in said
contract as follows:

Nothing in this contract contained shall be construed as incurring
any liability on behalf of the United States.

It appears that Maddox, very soon after the contract was made, acquired
all the interest of his associates therein.

The President of the United States signed an order or permit for the
transportation of the goods, in fulfillment of the contract, and for the
passage of the parties selling such goods through the Federal military
lines, the permit declaring, however, that such transportation and
passage should be "with strict compliance with the regulations of the
Secretary of the Treasury, and for the fulfillment of said contract with
the agent of the Government."

Maddox and his associates were not at the time the contra