“Banks, as representative of Hunter, Banks & Co., and North & Co. respectively petitioned the district court (the first in 1796, and the second in 1794,) to be allowed to appeal from the refusal of the auditor of public accounts to admit their respective claims against the commonwealth for the value of some vessels and cargoes impressed into the service of the state by order of the executive early in the year 1781. The district court granted the appeal, and directed issues to b tried by a jury, ‘in order to ascertain the appellants’ loss consequent on the impressment of the said vessels by order of the executive.’ The issues were accordingly made up; and the records contain sundry papers read on the trial; which go to prove the impressment, valuation, and loss of the vessels and cargoes; but no application was ever made, to any county court, to adjust the amount. There was a verdict and judgment in favour of the petitioner in the case of Banks for £9681. 15. 6.; and, in the case of North & Co. for £4070. 5. 5. The commonwealth appealed to the court of appeals.”