US SUPREME COURT DECISIONS

For the purpose of founding administration, a simple contract debt is assets where the debtor resides, even if a bill of exchange or promissory note has been given for it, and without regard to the place where the bill or note is found or payable.

Debts due from the United States are not local assets at the seat of government only.

The Treasurer of the United States cannot be compelled by writ of mandamus to pay to an administrator, appointed in the District of Columbia, of an inhabitant of one of the states of the Union, the amount of a draft payable to the intestate at the Treasury out of an appropriation made by Congress and held by such administrator.