In the United States v. McMillan case of 1896, the Supreme Court ruled on a dispute involving land ownership in Mississippi. The defendant, McMillan, claimed that he was entitled to certain lands under an act of Congress passed in 1824 which granted rights to occupants who had made improvements on public lands prior to its enactment. However, the plaintiff argued that these claims were invalid as they did not meet specific requirements outlined by this law - namely that claimants must have occupied and improved their land before January 1836 and filed their claim within one year from passage of the Act. The court found in favor of the United States government stating that although there was evidence showing McMillan's occupancy and improvement efforts after January 1836 but before his filing date (which fell within one year), it did not satisfy all conditions set forth by Congress' legislation. Therefore, his claim could not be validated under this particular statute. This ruling underscored how strict adherence to legislative stipulations is crucial when asserting property rights over public lands; even minor deviations can invalidate such claims.

The dissenting opinion in the United States v. McMillan case argued that the defendant, a postmaster, was not guilty of embezzlement because he had not taken possession of the money for his own use or benefit. The dissenting justices believed that McMillan's actions were more akin to misappropriation than embezzlement since he used the funds for official purposes rather than personal gain. They also disagreed with majority’s interpretation of "custody" and "possession", arguing it could potentially criminalize any government employee who mishandles public funds even without intent to defraud or steal. Furthermore, they contended that if Congress intended such broad interpretation, it would have explicitly stated so in law. Therefore, they concluded that McMillan should be acquitted due to lack of clear evidence proving he acted with fraudulent intent.