147 (1872), was a United States Supreme Court case in which the Court ruled, "The alien, whilst domiciled in the country, owes a local and temporary allegiance, which continues during the period of his residence.

"[1] The case has been cited in articles discussing the "culture defense" in criminal law.

In 1864, the Union Army in a campaign through Alabama, seized 65 bales of cotton that were valued at $43,232 and stored on the claimant's plantation.

[5] After the pardon, the claimants attempted to recover from the US government the proceeds of the 65 bales of cotton.

[6] When the claimants presented their claim after the pardons, the United States Court of Claims denied the request proclaiming that the United States government had the right to confiscate the bales of cotton because the claimants gave aid and comfort to the rebellion, and for that reason were not entitled to recover the proceeds of the cotton seized.