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

P, a citizen of New York, brought an action against D, a citizen of Connecticut alleging that P sold and delivered to D, one hundred bales of cotton, for the agreed price of $5,122.90. D agreed to pay that sum in cash on the delivery of the cotton. P delivered the cotton and claims that D only paid $22.90. P sued for the sum of $5,100 with interest and costs. D admitted the purchase and delivery of the cotton, and the agreement to pay therefor, as alleged. D averred that, after the delivery of the cotton, he offered and tendered to P, in full payment, $22.50 in gold coin of the United States, forty cents in silver coin of the United States, and two United States notes, one of the denomination of $5,000, and the other of the denomination of $100, of the description known as United States legal tender notes, purporting by recital thereon to be legal tender, at their respective face values, for all debts, public and private. D claims P declined to receive the notes in payment of $5,100 thereof; and that D had ever since remained, and still was, ready and willing to pay to P the sum of $5,100 in these notes, and brought these notes into court, ready to be paid to P, if he would accept them. P demurred to the answer, upon the grounds that the defense, consisting of new matter, was insufficient in law upon its face, and that the facts stated in the answer did not constitute any defense to the cause of action alleged. The Circuit Court overruled the demurrer and gave judgment for D, and P sued on this writ of error.

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