Amos T. Akerman to George S. Boutwell, 9 September 1871

Sept. 9, 1871. Hon. Geo. S. Boutwell, Secretary of the Treasury. Sir: I send you to-day an opinion upon certain questions propounded in your letter of the 19th ultimo, relating to the first National Bank, of New Orleans, La. In that opinion I have confined myself to the questions which you presented. But having become familiar with certain transactions connected with that bank in the preparation for argument of the case of Case, vs. Terrell, 11 Wallace Reports, 199, I think it proper to add that a question raised in that case, but not decided, to wit, whether the sum of $94,030.82, paid upon a certain check, payable to T. P. May & Co. is a part of the assets of the bank for ratable distribution, or is the property of the Government, should, in my opinion, be decided in favor of the claim of the Government. Very respectfully &c A. T. Akerman, Attorney General.