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cited the acts of Congress, and proceeded to say, that in all the legislation of Congress, the language "all residents of the Confederate States not legally exempted" is used and the question arises, are domiciled foreigners so exempt? The Courts of the Confederate States, as well as the several States, have almost universally decided that domiciled foreigners were liable, and the practice of the War Department is governed by those decisions. It is evident Congress intended the act of April 21, 1864, to include all residence, except temporary sojourners, and international laws cannot after that intention. It is admitted that Ogden is an Englishman by birth; at least, not positively denied; and our first enquiry is as to whether he is domiciled. [Here copious definitions of domicil are cited.] Such questions are difficult of decision. Here, the petitioner came to America with his parents when he was eight years old. They resided in St. Louis some eight or nine years; when they rem