This action was brought in the court of claims by the state of Louisiana against the United States, to recover two demands, amounting in the aggregate to the sum of $71,385.83. The first of these demands arises upon the act of congress of February 20, 1811, 'to enable the people of the territory of Orleans to form a constitution and state government,' the fifth section of which declared that 5 per cent. of the net proceeds of the sales of lands of the United States, within her limits, after the first day of January next ensuing, should be applied to laying out and constructing public roads and levees in the state, as its legislature might direct. 2 St. 641, c. 21. Pursuant to the authority thus conferred, the people of the territory of Orleans, represented in a convention called for that purpose, formed themselves into a state, by the name of Louisiana, and adopted a constitution under which the state was admitted into the Union. The 5 per cent. of the net proceeds of sales of lands of the United States, made between July 1, 1882, and June 30, 1886, and due to the state by the United States, as found by the commissioner of the general land-office, amounted to $47,530.79. The second of these demands arises upon the act of congress of September 28, 1850, 'to enable the state of Arkansas and other states to reclaim the swamp lands within their limits,' (9 St. 519, c. 84,) and the act of March 2, 1855, 'for the relief of purchasers and locators of swamp and overflowed lands,' (10 St. 634, c. 147.) The act of September 28, 1850, granted to the states then in the Union all the swamp and overflowed lands, made unfit thereby for cultivation, within their limits, which at the time remained unsold. The second section made it the duty of the secretary of the interior, as soon as practicable after the passage of the act, to prepare a list of the lands described, and transmit the same to the governor of the state, and at his request to cause a patent to be issued therefor. It would seem that this duty was not discharged; and, notwithstanding the grant was one in proesenti, many of the lands falling within the designation of swamp and overflowed lands were sold to other parties by the United States. The act of March 2, 1855, was designed to correct, among other things, the wrong thus done to the state. It provided that, upon due proof of such sales, by the authorized agent of the state, before the commissioner of the general land-office, the purchase money of the lands should be paid over to the state. Such proof was not made, but equivalent proof was submitted to the commissioner as to the character of the lands from the field-notes of the surveyor general of the state. This mode of proof was accepted by the commissioner in other cases as early as 1850. The amount found in this way by the commissioner on the thirtieth of June, 1885, to be due to the state from the United States, on account of sales of swamp lands to individuals, made prior to March 3, 1857, was $23,855.04.

It does not appear that there was any serious contest in the court of claims, either as to the validity or the amount of these demands; but it was objected that the demand arising upon the acts of September 28, 1850, and of March 2, 1855, was barred by the statute of limitations, and that both demands were set off by the unpaid balance of the direct tax levied under the act of August 5, 1861, (12 St. 292,) which was apportioned to the state of Louisiana. The first comptroller of the treasury had at different times previous to the commencement of this action admitted and certified that the sums claimed were due to the state on account of the 5 per cent. net proceeds of sales of the public lands, and on account of sales of swamp lands within the state purchased by individuals; but had directed the amounts to be credited to the state on account upon the claim of the United States against her for the unpaid portion of the direct tax mentioned.

United States v. Louisiana (123 U.S. 32)/Opinion of the Court

It was also objected in the court of claims, and the objection is renewed here, that that court had no jurisdiction, under the constitution and laws of the United States, to hear and determine a cause in which the state is a party in a suit against the United States. This objection, therefore, must first be examined; for, if well taken, it will be unnecessary to consider the other questions presented.

United States v. Louisiana (123 U.S. 32)/Opinion of the Court