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purchase was nuil and void, because the prop-distrahi possunt comparare palam et bonâ fide erty had descended to the children immediately prohibetur: multo magis uxor ejus hoc facere after the death of the father, and the mother, potest." (Cod., lib. 4, tit. 38, 1. 5.) But forewho, by the effect of the law, was their natural seeing the mischief which might grow out of tutor, could not buy it. The court said it was the relaxation, it required that the purchase a general rule. But it having been shown that must be made by the guardian himself, palam the mother and purchaser had petitioned the et bona fide, and not per interpositam personam. Court of Probates for a ratification of the sale, Sed si per interpositam personam rem pupilli and that the court had ratified it upon the ad- emerit, in eâ causâ ut emptio nullius momenti vice of a family meeting, the sale was con- sit, quia non bonâ fide videtur rem gessisse. firmed. And the court held, that under the Et ita est rescriptum a D. Severo et Antonino." Spanish law (20) a tutor could purchase the (Dig., lib. 26, tit. 5, 1. 5, sec. 3.) A purchase property of his ward, with the permission of by a guardian from his co-guardian was perthe judge. mitted, if it took place in public, and bona fide. We have said more upon the relaxation of "Item ipse tutor et emptoris et venditoris the rule in the case of executors than we would officio fungi non potest. Sed enim si contuhave done, if the learned counsel for the appel- torem habeat, cujus auctoritas sufficit, procullants had not pressed, as an exemption from dubio emere potest. Sed si malâ fide emptio the rule, purchases made by executors without intercesserit, nullius erit momenti, ideoque fraud at open sale, especially when by the will nec usucapere potest. Sane, si suæ ætatis facthey were empowered to sell the estate of their tus comprobaverit emptionem, contractus valet. testator for the benefit of heirs and legatees, (Dig., lib. 26, tit. 8, 1. 5, sec. 2.) and were heirs or legatees themselves. And if The guardian might purchase at a sale made it had not been urged that the decisions of the at the suit of a creditor. Si creditor pupilli Supreme Court of Louisiana were unsafe distrahat, æque emere bonâ fide poterit." guides in interpreting the Spanish laws in re- (Dig., lib. 26, 1. 5, sec. 5.) Such is the extent spect to the incapacity of persons to purchase of the qualification of the rule of the civil law. at judicial sales particular property, on account And, its limitation not being well understood, of the official or financiering relation in which persons have often been misled to apply it to they stood to the persons who owned the prop- what they supposed to be analogous agencies, erty. It was supposed that the qualifications such as executors, when there was no authority of the rule by the civil law embraced executors, either in the text of the civil law, or in the or might do so by the reason upon which those practice under it, for doing so. But, further, qualifications were sustained. It imposes upon those qualifications of the rule mentioned were us the task of showing that the relaxations of the confined in practice to those territories in Eurule of the civil law were never permitted by the rope in which the civil law prevailed without Spanish law which prevailed in Louisiana, and modification. And it is remarkable, considerwere never extended under the civil law, to per- ing what were the influences upon Christendom mit the executor testamentarius or executor dativ- of the civil law, after its discovery in the us to buy the property which he was appointed twelfth century, and when not until some time to administer. It is a subject of curious and in- after it began to be used as a rule of law by structive examination to trace the rule or pro- which public and private rights were deterhibition, in the course of its application under mined, when in the fifteenth and sixteenth the jurisprudence of different nations. In all centuries it was the study of the wisest men, it of them, there were limited and occasional re- is remarkable that the qualifications of the rule, laxations of the rule in particular cases, in what as they have been stated, were considered imare sometimes called hard cases, but in no one perfections, and were rejected by every nation nation have purchases by executors been per- in Europe whose codes are generally admitted mitted, as a relaxation of the civil law rule. to have been compiled from the civil law, with For a general historical examination of the sub- an intimate knowledge of human [*560 ject, we have not time; we wish we had. A nature, as it has always shown itself in the brief examination, however, of the qualifica- business of life. Here, appropriate to what has tions of the rule by the civil law will not be in- been just said, is the language of Pothier. appropriate upon an appeal from a court held Nous ne pouvons acheter, ni par nousmêmes. 559*] in Louisiana, where the civil law ex-ni par personnes interposées, les choses que ists in a modified form, and is still often the font partie des biens dont nous avons l'adminrule of decision by its enlightened jurists. The istration; ainsi un tuteur ne peut acheter les prohibition of the civil law is thus expressed: choses qui appartiennent à son mineur; un adTutor rem pupilli emere non potest; idemque ministrateor ne peut acheter aucune chose de porrigendum est ad similia, id est, ad curatores, bien dont il a l'administration." (Tr. du Conprocuratores, et qui negotia aliena gerunt." trat de Vente, part 1, n. 13.) The rule of the (Dig. lib. 18, tit. 1, 1. 34; Inst., lib. 1, tit. 21, civil law, without qualification, is adopted in 23:) the codes of Holland. Quæ vero de tutoribus cautâ, ea quoque in curatoribus, procuratoribus, testamentorum executoribus, aliisque similibus, qui aliena gerunt negotia probanda sunt.' (Voet., lib. 18, tit. 1, n. 9; 2 Burge's Com., 463.) In Spain, the rule was enforced without relaxation, and with stern uniformity. Judge McCaleb cites in his opinion, from the Novissima Recopilacion, the rule, in the following words: No man, who is testamentary executor or guardian of minors, nor any other

The rule as expressed embraces every relation in which there may arise a conflict between the duty which the vendor or purchaser owes to the person with whom he is dealing, or on whose account he is acting, and his own individual interest. Nor was it ever relaxed or qualified by the civil law, further than to allow the guardian to purchase the property of the ward, palam et bona fide, at public auction. "Cum ipse tutor nihil ex bonis pupilli, quæ

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man or woman, can purchase the property | made their purchases, and it is not pretended which they administer, and whether they pur- that they were known to any of the complainchase publicly or privately, the act is invalid, ants until the year 1817, and not then, except and on proof being made of the fact, the sale by the exhibition of an account by the execu must be set aside.' This was the law of Loui tors to some of the complainants, with declarasiana when the executors in this instance made tions that everything had been fairly done with their purchases, and it is conclusive of the a view to save the honor of the testator, and invalidity. the interests of those who were the objects of his bounty. In this view of the case, it is not necessary for us to consider the time within which remedies are barred, or property may be acquired by prescription, under the laws of Louisiana. We would willingly otherwise do so, for the result would show the same harmony in the application of the rules of the civil law and those of Louisiana upon prescription with the rules prevailing in courts of equity in England and the United States, as we trust has been shown to exist between them in the prohibition of an executor to buy the estate of his testator.

The receipts or acquittances given by two of the complainants to the executors do not af fect their rights. They were obviously given without full knowledge of all the circumstances connected with the disposal and management of the estate. Indeed, it is plain that such information had been withheld by the executors. It is true that an account was presented to them, with official signatures to it, but without vouchers of any kind to verify its correctness, and it was accompanied by a letter from Nicolas Girod, in which menaces of displeasure are mingled with intimations of future kindness.

We have thus shown that those purchases are fraudulent and void, from having been made per interpositam personam, and if they were not so on that account, that they are void by the rule in equity in the courts of England, and as it prevails in the courts of equity in the United States. It has also been shown that they are void by the law of Louisiana, as it was when they were made by the executors, and that such purchases never were countenanced in that State by any qualification of the civil law rule prohibiting purchases by those who stood in such fiduciary relations to others; that the act could not be generally done, without creating a conflict between self-interest and integrity. In every aspect in which we have viewed this case, we are called upon to direct that the purchases made by Nicolas and Jean François Girod of their testator's estate should be set aside. We shall order it to be done. Nor do we think that the complainants have lost their rights by negligence, or by the lapse of time. We can only see in their conduct the fears and forbearance of dependent relatives, far distant from the scene of the transactions of which they complain, desirous of having what was due to them, and suspecting it had been withheld, but unwilling to believe that they had been wronged by brothers, with whom they had been associated in a common interest by another brother who was dead. In a case of actual fraud, courts of equity give relief after a long lapse of time, much longer than has passed since the executors, in this instance, purchased their testator's estate. In general, 561*] length of time is no *bar to a trust clearly established to have once existed; and where fraud is imputed and proved, length of time ought not to exclude relief. (Prevost v. Gratz, 6 Wheat., 481.) Generally speaking, when a party has been guilty of such laches in prosecuting his equitable title as would bar him if his title were solely at law, he will be barred in equity, from a wise consideration of the paramount importance of quieting men's titles, We shall also direct that the actual cost and upon the principle that expedit reipublica of all permanent improvements which were ut sit finis litium; although the statutes of lim- made upon any part of the estate by Nicolas itations do not apply to any equitable demand, Girod shall be allowed to his representatives, courts of equity adopt them; or at least gener- with interest at five per cent. in the settlement ally take the same limitations for their guide, which shall be made with the complainants in cases analogous to those in which the stat- and the other persons having an interest under utes apply at law. (10 Ves., 467; 1 Cox, 149.) the will of Claude. And also an allowance Still, within what time a constructive trust will for taxes, and the expenses and cost paid in be barred must depend upon the circumstances recovering the property gained by alluvion. A of the case. (Boone v. Chiles, 10 Peters, 177.) reference to a master will be directed. We re There is no rule in equity which excludes the gret to perceive from the record that all the consideration of circumstances, and, in a case persons who are interested in the estate of of actual fraud, we believe no case can be Claude F. Girod are not parties to this proceedfound in the books in which a court of equity ing. We shall direct that they shall be perhas refused to give relief within the lifetime of mitted to make themselves parties, if they either of the parties upon whom the fraud is please to become so. But in giving the order, proved, or within thirty years after it has been it is not intended to delay those from receiving discovered or becomes known to the party their portions in whose behalf this decree is whose rights are affected by it. In this case made. The fruits of their vigilance can be that time has not elapsed since the executors apportioned according to their respective

We shall also direct the official proceedings which were had *upon the account of [*562 Nicolas Girod, against the estate of Claude, to be set aside and annulled. But there will be allowed to the representatives of Nicolas, in the settlement of the estate, the sum of $6,574.20, with interest at five per cent. The proofs in the cause show that a few months before the death of the testator there had been a settlement of accounts between him and Nicolas, and we allow that amount, as it is charged in the general account, disallowing all the other items. We suppose it to be an inadvertency in drawing up the decree, that the sum just mentioned was not allowed, as the learned judge, in his opinion, states that a settlement had taken place with that result.

rights in the estate, when one of the original testamentary heirs claims, and the Circuit Court, in the further proceedings in the cause under the mandate of this court, will, of course, take care to ascertain who are the representatives of others of them who are

dead.

Jean François Girod is not a party in this cause, and therefore we can give no decree against him, but should he offer to become a party for the purpose of claiming what under the will was his portion of the estate of Claude, or should it be claimed by any representative of his, we think it right to remark, for the purpose of preventing further litigation in this matter, that such claim will be subject to all the equities subsisting between Jean François and Nicolas, and especially to the allowance to the representives of Nicolas of the purchase money which was given by Nicolas to Jean, for the one half of their joint purchase of the property of their testator, with interest at the rate according to their contract up to the times when the purchase money was paid, and afterwards at five per cent.

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1. That the plaintiffs are residuary legatees of Claude François Girod, deceased, in the following proportion, namely: Peronne Bernardine Girod, the widow of Jean Pierre Hector Pargoud, for one eighth; Rosalie Girod, the widow of Louis Adam, for one eighth; François Peronne Quitand, the wife of J. A. Allard, for one forty-eighth; Marie Philippine Rose Quitand, for one forty-eighth; Marie Bernard Quitand, for one forty-eighth; Louis Joseph Poidebard, for one forty-eighth; Benoite Colline Nicoud, for two two hundred and eighty eighths; Maurice Emilie Nicoud, and Jenny Benoite Nicoud, represented by Jean Berger, their tutor, each for two two hundred and eighty-eighths; Jean François Girod, the nephew, in his own right, and as testamentary heir of Pierre Nicolas Girod, his brother, and represented by Jean Firman Pepin, the syndic of his creditors, for one twentieth; and Françoise Clementine Girod, wife of Pierre François Pernond, for one fortieth.

New Orleans were conveyed by the said Nicolas Girod in his lifetime, as appears from the admissions in the pleadings.

3. That for the purpose of giving to the residuary legatees of the late Claude François Girod their proportions respectively of the estate of the testator, the said Circuit Court should direct either a sale of the said property, both real and personal, at such time and manner as said court shall see fit, or cause a partition in kind to be made of said property, as in the judgment of the said court might be deemed most advisable; and that in either case the said court should direct all the proper conveyances to be made accordingly.

4. And for greater certainty it is hereby de clared, that the property, of which undivided portions are to be conveyed and assigned to the plaintiffs as aforesaid, is all the property and slaves which were inventoried in the parishes of Ascension, Assumption, and Lafourche Interior, after the death of said Nicolas Girod, as belonging to his estate; and all the property which was inventoried after the death of said Nicolas Girod, as situated in the Municipality *No. 2 of the city of New Orleans, in- [*564 cluding the property which is an alluvion, and accessory to the property derived from the estates of Claude François Girod, and which was abandoned to Nicolas Girod by the heirs of Bertrand Gravier, by an act of compromise executed on the 29th day of March, 1823, and also the house and lot situated at the corner of St. Louis and Chartres streets, in Municipality No. 1 of the city of New Orleans.

5. That the adjudication made in the Parish Court of the parish of Orleans, in the year 1815, in favor of Nicolas Girod, for $40,418.09, and claimed by the said Nicolas in the account filed in the Court of Probates by Nicolas and Jean François Girod, in May, 1817, be set aside, and instead thereof that the representatives of said Nicolas Girod be allowed, in the settlement of the accounts by the master in this cause, the sum of $6,576.20, with interest thereon at the rate of five per cent. per annum from the 1st day of August, 1813.

6. That the two acquittances and releases given in 1817, by the plaintiffs, Madame Adam and Madame Pargoud, to Jean François Girod, be set aside, and be allowed no other force or effect than as acknowledgments of the receipt by Madame Pargoud for 5,242 francs 75c., and by Madame Adam for the sum of 10,242 francs 75c., making respectively the sum of $975.15, and $1,905.15, in the currency of the United States, as stated in said receipt; and that the said amounts should be deducted from their portions respectively in the distri

2. That the adjudication of landed property, with the slaves thereto attached, situated on Bayou Lafourche, made on the 18th of Feb. ruary, 1814, to Charles St. Felix; the retroces-bution. sion of said property by said Charles St. Felix to Nicolas and Jean François Girod, on the 23d of February, 1814; the adjudication of the property situated in the parish of Orleans made to Simon Laignel on the 9th of April, 1814, and the notarial seal made to the same on the 26th of April, 1814, in pursuance of said adjudication; and the conveyance of said proper ty to Nicolas Girod, on the 28th of April, 1814, to be set aside and annulled, saving, however, the just rights of third persons, to whom two tracts of land on Bayou Lafourche, two slaves, and a piece of ground in the city of

7. That a reference be made to a master in chancery to take an account of what is due from the estate of Nicolas Girod to the plaintiffs on account of the property belonging to the estate of Claude François Girod, and alieniated by said Nicolas Girod, for rents and profits, and for interest; and of what may be due by the complainants to the estate of Nicolas Girod, for payments made by the said Nicolas on account of the debts of the said Claude François Girod, and of the legacies paid by him, and of permanent improvements; and, in taking said account, said master shall

charge the said estate with the value of the crop alleged to have been on hand when the property in Lafourche was adjudicated to Charles St. Felix, with interest thereon; with the amounts which, by the aforesaid account of 1817, the said executors acknowledged to have received, or for which they consented to become responsible, from the time the same were received; with the price at which the two tracts of land on Bayou Lafourche and the two slaves were sold, and which are mentioned in the pleadings as having heretofore been sold, with interest thereon from the time when, according to the bill of sale, said price was payable; with the sum of thirty-five thousand dollars, this being the admitted value of the price of the ground donated by Nicolas Girod to the Female Orphan Asylum, with interest thereon from the time said donation was 565*] made; with the *rents and profits of the plantation and slaves, the house at the corner of Chartres and St. Louis streets, and the property in Faubourg St Mary, now called the Second Municipality, from the adjudication of 1814, and at the rate which might reasonably, and with a proper administration, have been obtained from the same, it being understood that from the years 1829 and 1830, when the property in Faubourg St. Mary, or Second Municipality, still undisposed of, was leased to John F. Miller, the rents and profits thereon are to be charged at the rate at which the rent was stipulated in the lease to said Miller.

8. And the said master shall credit the es tate of Nicolas Girod, on said account, with the amount with which said executors credited themselves in their account of the 23d of May, 1817, with interest thereon, except the personal claim of $40,418.09, in lieu of which this court has directed the allowance of $6,576.30, being one of the items of the general account which was claimed by Nicolas Girod against Claude François Girod after the death of the said Claude, and the estate of Nicolas Girod shall be credited with any payments that have been made on account of legacies left by the said Claude, with interest thereon. And the estate of the said Nicolas Girod shall be credited with one half of the rents and profits of the plantation and slaves of Bayou Lafourche, up to the time when Jean François sold his interest in the same to Nicolas Girod. And the said master shall also credit the estate of the said Nicolas Girod with the actual cost in money expended by the said Nicolas in permanent improvements, still in existence, of or upon any part of the estate of Claude François Girod, including improvements of the property gained by alluvion, accessory to the property derived from the estate of Claude François Girod, which was abandoned to Nicolas Girod by the heirs of Bertrand Gravier, by an act of compromise, executed on the 29th of March, 1823, and the expenses and cost paid by him in recovering the alluvion before mentioned, and including also improvements on the lot at the corner of St. Louis and Chartres streets, and with improvements on the lands on Bayou Lafourche deducting from these last the value of the labor of the slaves on the said plantation aiding and making such improvements, and of the materials procured from

the same. And the actual cost in money of all improvements made by said Nicolas shall be allowed, with interest at five per cent, upon the same from the time it shall be ascertained or found by the master that the sums were expended. And allowance is, also, to be made to the estate of said Nicolas for all taxes paid on the property of Claude François Girod. And the said master is hereby authorized, for the discovery of the matters aforesaid, to receive from the parties, upon oath, books, and papers, and writings in their custody and pow er relating thereto and also to examine witnesses orally or upon written interrogatories, in regard to the cost of all improve [*566 ments, due notice of his proceedings in this matter being given to the parties or their attorney.

9. And the said master shall compute what amount or the balance so to be found against the estate of Nicolas Girod shall be paid to each of the plaintiffs, according to their de clared proportionate interest in the estate of Claude François Girod, and said balance shall be paid to them, with interest from the date up to which the master's report may present a calculation of interest; and said payment shall be made by the dative testamentary executors of Nicolas Girod, out of the funds of said estate, in preference to any legacies under the will of said Nicolas Girod. And for the better discovery of matters aforesaid, the parties are to produce before the said master, upon oath, all books, papers, and writings in their custody or power relating thereto, as the said master shall direct. And the said master shall, when necessary, examine said parties upon written interrogatories.

10. That any other person or persons, not now parties to the proceedings, claiming title to the funds or estate in controversy, or to any part thereof, should be allowed to present their claims respectively before the said Circuit Court, to make due proofs thereof, and to become parties to the proceedings, for the due establishment and adjudiciation thereof. And that the costs of this suit which have hitherto accrued in the said court should be paid by the said dative testamentary executors out of the funds of said estate.

11. It is thereupon now here adjudged and decreed by this court, that so much of the decree of the said Circuit Court as conforms to the decree and opinion of this court be, and the same is hereby affirmed; and that this cause be, and the same is hereby remanded to the said Circuit Court, with directions to allow any person or persons not now parties and claiming title to any portion of the estate in controversy to become parties to the suit, to present their claims and make due proof thereof, and for such further proceedings to be had therein, in conformity to the decree and opinion of this court, as to law and justice shall appertain.

Cited-5 How., 276; 6 How., 204; 7 How.. 829, 830; 8 How., 152, 413; 18 How 201; 19 How., 287; 2 Wall., 85, 93; 7 Wall.. 346; 18 Wall506; 6 Otto, 238; 9 Otto, 202; 1 Wood, & M., 64, 2 2 Wood. & M., 199; 3 Wood. & M., 489, 490, 495-50; 2 Cliff. 153: 3 Cliff., 621; 1 Woods, 567; 3 Woods 648; 9 Bank. Reg., 182; 5 Sawy., 379, 380; 3 MeAr.. 22.

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567*] *THE UNITED STATES, Plaintiffs, United States, and having been born in the said

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The United States have adopted the principle originally established by European nations, namely, that the aboriginal tribes of Indians in North America are not regarded as the owners of the territories which they respectively occupied. Their country was divided and parceled out as if it had been vaIf the propriety of exercising this power were now an open question, it would be one for the law making and political department of the government, and not the judicial. The Indian tribes residing within the territorial limits of the United States are subject to their authority, and where the country occupied by them is not within the limits of any one of the States, Congress may, by law, punish any offense committed there, no matter whether the offender be a white man or an Indian.

cant and unoccupied land.

The 25th section of the Act of 30th June, 1834, extends the laws of the United States over the Indian country, with a proviso that they shall not include punishment for "crimes committed by one Indian against the person or property of another This exception does not embrace the case of a white man who, at mature age, is adopted into an Indian tribe. He is not an Indian," within the meaning of the law.

Indian."

The Treaty with the Cherokees concluded at New Echota, in 1835, allows the Indian Council to make laws for their own people or such persons as have connected themselves with them. But it also provides that such laws shall not be inconsistent with acts of Congress. The Act of 1834, therefore, controls and explains the treaty.

It results from these principles, that a plea, set up by a white man, alleging that he had been adopted by an Indian tribe, and was not subject to the jurisdiction of the Circuit Court of the United States, is not valid.

THI
THIS case came up on a certificate of division
from the Circuit Court of the United

States for the District of Arkansas.

At the April Term, 1845, of the said Circuit Court, the grand jury indicted William S. Rogers for the murder of Jacob Nicholson. Both Rogers and Nicholson were alleged, in the indictment, to be "white men and not In dians." The offense was charged to have been committed within the jurisdiction of the court, that is to say, in that part of the Indian country west of the State of Arkansas that is bounded north by the north line of lands as signed to the Osage tribe of Indians, produced! east to the State of Missouri, west by the Mex ican possessions, south by Red River, and east by the west line of the now State of Arkansas and the State of Missouri (the same being terri tory annexed to the said District of Arkansas, for the purposes in the act of Congress in that behalf made and provided).

The defendant filed the following plea:

And the defendant in his own proper person, comes into court, and, having heard the said indictment read, says that the court ought not to take further cognizance of the said prosecution, because, he says, heretofore, to wit, on the day of November, 1836, he then being a free white man and a citizen of the

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United States, voluntarily and of his free will removed to the portion of the country west of the State of Arkansas, assigned and belonging to the Cherokee *tribe of Indians, and [*568 did incorporate himself with said tribe, and from that time forward became and continued to be one of them, and made the same his home, without any intention of returning to the said United States; and that afterwards, to wit, on the day of November, 1836, he intermarried with a Cherokee Indian woman, according to the forms of marriage, and that he continued to live with the said Cherokee woman, as his wife, until September, 1843, when she died, and by her had several children, now living in the Cherokee nation, which is his and their home.

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And the defendant further says, that, from the time he removed, as aforesaid, he incorporated himself with the said tribe of Indians as one of them, and was and is so treated, recognized, and adopted by said tribe and the proper authorities thereof, and exercised and exercises all the rights and privileges of a Cherokee Indian in said tribe, and was and is domiciled in the country aforesaid; that, before

and at the time of the commission of the supposed crime, if any such was committed, to wit, in the Indian country aforesaid, he, the defendant, by the acts aforesaid, became, and was, and still is, a citizen of the Cherokee nation, and became, and was, and still is, a Cherokee Indian, within the true intent and meaning of the act of Congress in that behalf provided. And the said defendant further says that the said Jacob Nicholson, long before the commission of said crime, if any such was committed, although a native born free white male citizen of the

United States, had settled in the tract of country assigned to said Cherokee tribe of Indians west of the State of Arkansas, without any intention of returning to said United States; that he intermarried with an Indian Cherokee woman, according to the Cherokee form of marriage; that he was treated, recognized, and adopted by the said tribe as one of them, and entitled to exercise, and did exercise, all the rights and privileges of a Cherokee Indian, and country as his home, up to the time of his supwas permanently domiciled in said Indian posed murder.

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And the said defendant further says that,

by the acts aforesaid, he, the said Jacob Nich olson, was a Cherokee Indian at the time of the commission of the said supposed crime, within the true intent and meaning of the act of Congress in that behalf made and provided. Wherefore the defendant says that this court has no jurisdiction to cause the defendant to make a further or other answer to said bill of indictment, for said supposed crime alleged in the bill of indictment. And the defendant prays judgment, whether he shall be held bound to further answer said indictment."

To this plea the District Attorney of the United States filed the following demurrer:

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