This section contains the nature of the case and procedural background.

P and D made a note contract with D to repay a sum certain in dollars. This contract was made before the 25th of February, 1862. The lawful money then in use and made a legal tender in payment, consisted of gold and silver coin prior to the 25th. On the 25th Congress passed a law where legal tender was now defined as payment in United States notes. When the note came due, D attempted to pay with a promissory note instead of gold or silver. P sued in the Louisville Chancery Court on the note and refused D's tender of United States notes to satisfy his claim. D tendered the notes into the Chancery Court, which declared her debt satisfied. P appealed and the Court of Errors of Kentucky reversed the chancery court's judgment. D appealed

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