The United States brought a case against James and John G. Daniel, Executors of Beverly Daniel, late U.S. Marshal for the District of Columbia in 1848. The government alleged that the executors had failed to pay over certain moneys collected by their predecessor as marshal which were due to the United States under an act of Congress passed on March 3rd 1843 entitled "An Act Making Appropriations for Sundry Civil Expenses". The Supreme Court found in favor of the Government and ordered that judgment be entered against them for $2,845 plus interest from December 1st 1844 until paid with costs taxed at $20.

In the United States v. James and John G. Daniel, Executors of Beverly Daniel, late U.S. Marshal case, Justice McLean delivered a dissenting opinion arguing that the executors should not be held liable for any debt incurred by their predecessor in office as it was beyond their control or authority to do so. He argued that when an officer is appointed to a position they are only responsible for acts done within the scope of their duties while in office and cannot be held accountable for debts contracted prior to taking up such post nor can they be made personally liable after leaving it unless there has been some fraud or misconduct on behalf of said officer during his tenure which would render him personally responsible even after he leaves office. In this particular case, no evidence had been presented showing any fraudulent activity on behalf of Beverly Daniel thus making his successors not legally obligated to pay off any outstanding debt left behind by him upon his death since they were never parties thereto nor did they have knowledge thereof at the time of assuming office; therefore Justice McLean concluded that judgment should not go against them but rather remain with those who originally contracted with Mr Daniel before he passed away from this world