Martial law will be proclaimed here to-morrow. Colonel Mansfield will be appointed general, and assigned to this district. He is one of the most efficient officers in the country.

Baltimore is to be closed in from Havre-de-Grace, from the Relay House, from the Carlisle line, and by an efficient naval force. She will be reduced to unconditional submission. The passage of the troops through Maryland has had a great moral effect. The people are changing rapidly in the country places. Many instances of a popular revolution, in towns through which troops have passed or been stationed, have come to my knowledge. I came to Washington with the Twelfth New York Regiment; and from Annapolis Junction there were cheers from three fourths of the houses by the wayside.

Everything appears well at Annapolis, where General Butler commands in person. There is a large body of troops, the people are gradually gaining confidence in the army and the Government, and the regulations seem to be effective. General Butler is popular with the officers whom I met. He has taken command of the highlands that command the town and the encampment. All sorts of rumors are spread among the troops concerning an attack upon the Annapolis Station; but the place can be defended under any conceivable circumstances. I am sorry to say, that everything is in confusion at Annapolis Junction, and a moderate force might, in a single night, break off the connection of this city with the North. Each colonel, as he moves towards Washington, commands for twelve or twenty-four hours. My own belief, however, is, that Maryland will never see two thousand men together as a military organization in opposition to the Government.

I presume that your Excellency has means of obtaining information concerning the condition of Massachusetts men, morally and physically; but, as I am here, I shall try to obtain and transmit any information that seems important. I may say now, that the Eighth Regiment is quartered in the rotunda of the Capitol; and a military man, not of Massachusetts, says, that they are already suffering from the cold and dampness of the place. He advises tents and out-door encampment.

I repeat what is every hour and in my hearing, that Massachusetts has taken her place at the head of the column in support of the Government; and our regiments are everywhere esteemed as noble examples of citizen soldiers. I, for one, feel anxious that everything that is proper should be done.

I have written this communication in great haste; and I have only time to subscribe myself your Excellency's obedient servant.

GEORGE S. BOUTWELL.

The next day I called upon General Scott. It was apparent that he was in no condition to organize or lead armies. He was lying upon a lounge, and when he arose he walked with his hand upon his hip and gave an account of his wound at the battle of Lundy's Lane. He was national in his views of duty, and he spoke with earnestness in reprobation of the conduct of Virginia. He spoke also of the efforts that had been made to induce him to go with his State. He seemed like a man without hope, but there were no indications of a lack of fidelity to the country. Aside from the circumstance that he was a native of Virginia and that Virginia was engaged in the Rebellion, it was too much to expect that at his age he could cope with so formidable a movement as the rebellion of eleven States. While I was in Washington I presented to General Scott a young man, Henry S. Briggs, a son of ex-Governor Briggs, whom General Scott had known when Governor Briggs was in Congress. Young Briggs was a lieutenant in the Berkshire regiment, then on duty in Washington. He wished for a corresponding appointment in the regular army. This appointment General Scott secured for him. Afterwards he became colonel of a Massachusetts regiment of volunteers and at the end of the war he was a brigadier- general of volunteers.

I left Washington for Massachusetts May 1. I was delayed a night and until four o'clock the day following at Annapolis, where General Butler was in command. I had my quarters with him, and during the night the long roll was beaten. The troops came out, and I waited for the result, which was the discovery that the call was due to a misunderstanding of the signal rockets. I left Annapolis in a small steam tug that came out of the Raritan Canal. We were buffeted about in the bay by a heavy wind, the captain lost his reckoning, anchored, and the next morning we found ourselves uncomfortably near to the Maryland shore.

The next day, May 2, I reached New York and from there I sent the following letter to Governor Andrew:

NEW YORK, May 2, 1861.

Sir:—I arrived here this afternoon, and I hope to report to you in person Saturday. I had free conversation with the President, General Scott, Mr. Seward, Mr. Chase, General Cameron, and Mr. Blair, upon public affairs. The impression I received from all, except perhaps Mr. Seward, was favorable to a vigorous prosecution of the war. Mr. Seward repeated his words of December and February. "The crisis is over." It is, however, understood at Washington that Mr. Seward favors vigorous measures. Mr. Chase says that the policy of the Administration is vigorous and comprehensive, as sure to succeed in controlling the Rebellion, and preserving the whole territory of the Union. I will only say now, that I left Washington with a more favorable impression of the policy of the Government than I entertained when I left Boston.

General Cameron agreed to authorize Massachusetts to raise two regiments in addition to that of Dwight. The papers were all made, and only a Cabinet meeting prevented their completion on Tuesday. I did not wish to remain another day, and I left the papers with the chief clerk; and I also received the assurance of Colonel Ripley, that he would give personal and prompt attention to transmitting them to Boston. I shall expect them on Sunday.

Colonel Ripley issued an order on Tuesday for rifling cannon. Mr. Forbes' letter aided very much.

I am truly your most obedient servant, GEORGE S. BOUTWELL.

I was in Washington again in the month of May, and I made a third visit the second day after the first battle of Bull Run. At one of these visits I met General Hooker, at Mr. Sumner's quarters on F. Street. He had then recently arrived from California and his appearance indicated poverty. His dress was worn, and his apparel was that of a decayed man of the world. He had called upon Senator Sumner to secure his aid in obtaining the command of a Massachusetts regiment, he being a Massachusetts man by birth. In the course of the conversation Hooker said that if he could obtain a regiment, he would come to the command of the army, and take Richmond. When he came to the command of the army it seemed possible that his vain boast might be fulfilled in both particulars. The cause of his failure may be the subject of debate, but, at Chancellorsville, his orders were not obeyed. It is probable, however, that Hooker lacked the qualities of a great commander. He inspired his soldiers with enthusiasm, he was brave, and his heart was in the cause. With many faults, he was one of the great soldiers of the war, and with less sensitiveness of spirit he might have been one of its renowned chieftains.

I have obtained from the War Department copies of two letters that I wrote to Gen. Cameron, Secretary of War, dated at Havre de Grace, April 26, 1861. They throw some light on the war movements at that time.

HAVRE DE GRACE, April 26, 1861. HON. SIMON CAMERON:

Sir: I have written upon the letter of Governor Andrew which Mr. Bixby will hand to you.

I cannot too strongly impress upon the Government the importance of authorizing Governor Andrew to procure three steamers for the protection of the coast and to aid in a blockade of the southern ports. The New York merchants are anxious to do the same. I hope you will grant the order. Governor Andrew will put the work of preparation into the hands of our best merchants, who will charge no commissions whatever.

The whole North is wild and determined in its enthusiasm. Should not the Government make another requisition? They will be needed, I fear, and a short and vigorous campaign round Washington will be advantageous in the highest degree.

I am, very truly, your obedient servant, GEORGE S. BOUTWELL.

HAVRE DE GRACE, April 26, 1861. HON. SIMON CAMERON:

Sir: I have obtained an order from General Wool to garrison the forts and arsenals, but it is of the utmost importance to obtain authority to purchase at least three steamers and equip them for coast defense. This can be done at a moderate cost and the merchants of Boston are anxious to secure so great a protection to commerce. They can be used effectively upon the Southern coast. I trust that you will transmit an order to Governor Andrew by the bearer of this, Mr. Augustus H. Bixby.

I am, your obedient servant, GEORGE S. BOUTWELL.

[* This revolver gave me and my friend, Ebenezer F. Stone, then Adjutant-General of the State, more anxiety than all things else connected with the expedition. It never occurred to me to return the pistol. I discharged the barrels and laid the weapon away, only too glad to have it out of sight. Some years after the war, the Adjutant- General's department was investigated, and a shortage of arms was discovered. I received a letter asking me if I had a pistol belonging to the State. I returned the weapon which I neither wanted nor needed, and to that extent I relieved General Stone.]

XXVI THE MILITARY COMMISSION OF 1862 AND GENERAL FREMONT

In the month of May, or early in June 1862, I received a message from Mr. Stanton asking me to report in Washington, prepared to serve upon a commission at Cairo, Illinois. Upon arriving at Washington, I was informed that it would be the duty of the commission to examine claims that might be preferred against the Government, from the States of Missouri, Kentucky, Illinois, Indiana and Ohio. These claims had arisen from the operations of General Fremont and they were of great variety. At the end the commission were of the opinion that he was an expensive commander. Charles A. Dana was chairman of the commission, and Judge Logan, of Springfield, Illinois, an old friend of President Lincoln, was my associate. The health of Judge Logan soon failed, and he was succeeded by Mr. Cullom, afterwards Governor of Illinois, and a member of the United States Senate.

Our life at Cairo was disagreeable to an extent that cannot be realized easily. In the months of June and July the weather was extremely hot. The army of General Grant had quartered in and around the town during the preceding winter. The larger portion of the town inside of the levee, had been covered with water to the depth of several feet. Much of the refuse of the army, including some dead animals, had been left upon the surface of the ground. Sickness was general among the inhabitants. Health was the exception. We had our quarters upon the levee, and before a long time had passed we organized a mess with General Strong, the officer in command at that point. For myself I drank only tea and water from Iowa ice. With this drink and a moderate diet, I preserved my health. It was our fate each evening to witness and endure a collision of the thunder showers, one coming down the Mississippi, and the other down the Ohio.

Late in the afternoon we had the benefit of a trip upon a Government boat up the Ohio as far as Mound City. Once of a Sunday we made a trip to Columbus, Kentucky, then in command of General Quimby, of New York. We there met General Dodge, afterward a member of Congress from Iowa and subsequently a successful railway operator.

At Columbus we had a collation on the boat, where speeches were made by officers and civilians, in support of the war and for emancipation. On our return to Cairo, we were met by the customary evening shower, an unwelcome attendant upon a steamboat excursion.

My acquaintance with Mr. Dana gave me a high opinion of his business habits and faculties, and when General Grant became President and I was in charge of the Treasury, I urged the President to appoint Mr. Dana collector of the port of New York. The President had already selected Mr. Grinnell, but whether he had communicated the fact to Mr. Grinnell I never knew. Moreover, the President had formed an unfavorable opinion of Mr. Dana, arising from some intercourse during the war. Consequently, my advice was unavailing. The President said, however, that I might offer him the post of chief appraiser of the port of New York. The offer was declined; and from that time forward Mr. Dana was the President's bitter enemy. As another result, there was no further communication between Mr. Dana and myself. Once I saw him upon a steamer, but we did not recognize each other. In the year 1887, in consequence of a paragraph in the New York Sun in which my name was mentioned, not unkindly, I wrote a brief note to Mr. Dana. Without delay I received from him a long and almost affectionate letter, in which he urged me to let him know when I was in New York, that he might call upon me, and talk over some things old, and some things new.

I called upon him in New York at his office, where we had a pleasant chat of an hour. His office was plain, without carpets, the floor was worn rough, rather than smooth, and the appearance of the rooms was a striking contrast to the editorial rooms of prosperous journalists generally.

My experience at Cairo gave me a poor opinion of Fremont's qualities as a business man, but in the early part of his career he had exhibited capacity of a high order as a bold and successful explorer of the then unknown regions of the Rocky Mountains. He had also exhibited genius as a soldier, which led to high expectations which were not realized when he came to important commands in the Civil War. My studied opinion of General Fremont is contained in an article that I prepared for the American Academy of Arts and Sciences, of which society he was an honorary member:

ARTICLE ON GENERAL FREMONT

It is a singular circumstance in the career of John C. Fremont that his important services as an explorer and his contributions to science were brought to a close when he was scarcely more than thirty-four years of age. He was born in the State of Georgia in the year 1813, and from the year 1842 to the year 1846 inclusive, he undertook and carried to a successful result three expeditions from the Mississippi River across the plains, and finally over both chains of the Rocky Mountains to the Pacific Ocean. Mr. Jefferson, during his administration had realized the importance of securing "open over-land commercial relations with Asia," as stated in one of his messages to Congress, and, as a preparation for establishing such relations with Asia, he originated and organized the expedition of Lewis and Clark, whose duty it was to trace the affluents of the Columbia River now known as Snake River and Clarke's Fork.

Fremont's early education was obtained under the charge largely of Dr. John Roberton, a Scotchman, who had been educated at Edinburgh, and who had established himself at Charleston, S. C., as a teacher of the ancient languages. Dr. Roberton says that in the space of a year Fremont read four books of Caesar, six books of Vergil, nearly all of Horace, and two books of Livy; and in Greek, all the Graeca Minora, about half of the Graeca Majora, and four books of Homer's Iliad. At the end of a year he entered the Junior Class of Charleston College, where he gained high standing for study and in scholarship; but for insubordination he was expelled from the college.

In 1833 he was appointed teacher of mathematics in the Navy, and made a cruise to South America, which occupied about two and a half years of time. While absent, a law was passed creating the office of professor of mathematics in the Navy, for which Fremont upon his return was examined, and appointed. Without entering upon the duties of the place, he declined the position, and accepted the post of surveyor and railroad engineer upon the railway line between Charleston and Augusta. In 1838 and 1839 he was associated with M. Nicollet, a Frenchman and a member of the Academy of Science, in an exploring expedition over the Northwestern prairie and along the valley of the Mississippi. During his absence, he was appointed by President Van Buren a second lieutenant in the corps of topographical engineers. Upon his return from the Upper Mississippi, and for the period of a year, he was engaged with Nicollet and Mr. Hassler, then the head of the Coast Survey, in the arrangement of the scientific materials that had been collected during the expedition, and in the preparation of a map and a report. In 1842 he was directed by Colonel Abert, the chief of the topographical corps, to make an exploration of the Northwestern frontier of the State of Missouri to the Rocky Mountains, and with special reference to an examination of what was known as South Pass in those mountains. This expedition was on a small scale, consisting of twenty-one men only, most of whom were of French extraction. In this expedition he traced the waters of the Platte to the South Pass, which he reached the 8th of August. It was stated by Dr. Linn, then a Senator from the State of Missouri, that "over the whole course of the road barometrical observations were made by Mr. Fremont to ascertain the elevations both of the plains and of the mountains, astronomical observations were made to ascertain latitudes and longitudes, the face of the country was marked as arable or sterile, the facility of traveling and the practicability of routes noted, the grand features of nature described and some represented in drawings, military positions indicated, and a large contribution to geology and botany was made in varieties of plants, flowers, shrubs, trees and grasses, and rocks and earths, which were enumerated." The second expedition of May, 1843, was upon a larger scale, and it was not completed until the month of July, 1844. He was directed to extend his survey across the continent, on the line of travel between the State of Missouri and the tide-water region of the Columbia.

In its execution, much more ground was covered than had been contemplated in the order. Fremont was the first person that visited the basin of the Great Salt Lake who was able to furnish a scientific and accurate description of the region. Von Humboldt, in his work entitled "Aspects of Nature" (pp. 32-34) has given a summary of the results reached by Fremont in his first and second expeditions, as follows:

"Fremont's map and geographical researches embrace the immense tract of land extending from the confluence of the Kansas River with the Missouri to the cataracts of the Columbia, and the missions of Santa Barbara and the Pueblo de los Angeles in New California, presenting a space amounting to 28 degrees of longitude (about 1,300 miles) between the 34th and 35th parallels of north latitude. Four hundred points have been hypsometrically determined by barometrical measurements, and for the most part astronomically; so that it has been rendered possible to delineate the profile above the sea's level of a tract of land measuring 3,600 miles, with all its inflections, extending from the north of Kansas to Fort Vancouver and to the coasts of the South Sea (almost 720 miles more than the distance from Madrid to Tobolsk). As I believe I was the first who attempted to represent, in geognostic profile, the configuration of Mexico, and the Cordilleras of South America,—for the half-perspective projections of the Siberian traveler, the Abbe Chappe* were based upon mere, and for the most part on very inaccurate, estimates of the falls of rivers,—it has afforded me special satisfaction to there find the graphical method of representing the earth's configuration in a vertical direction, that is, the elevation of a solid over fluid parts, achieved on so vast a scale. In the mean latitude of 37 degrees to 43 degrees, the Rocky Mountains present, besides the great snow-crowned summits, whose height may be compared to that of the Peak of Teneriffe, elevated plateaux of an extent scarcely to be met with in any other part of the world, and whose breadth from east to west is almost twice that of the Mexican highlands. From the range of mountains which being a little westward of Fort Laramie, to the farther side of the Wasatch Mountains, the elevation of the soil is uninterruptedly maintained from 5,000 to upwards of 7,000 feet above the sea level; nay, this elevated portion occupies the whole space between the true Rocky Mountains and the Californian snowy coast range from 34 degrees to 45 degrees north latitude. This district, which is a kind of broad longitudinal valley, like that of Lake Titicaca, has been named the Great Basin by Joseph Walker and Captain Fremont, travelers well acquainted with those western regions. It is a terra incognita of at least 128,000 English square miles, almost uninhabited, and full of salt lakes, the largest of which is 3,940 Parisian (or 4,200 English) feet above the level of the sea, and is connected with the narrow Lake Utah,** into which the 'Rock River' (Timpan Ogo in the Utah language) pours its copious stream."

Fremont's third expedition was commenced August 16, 1845, under instructions to explore the interior of the region known as the Great Basin, and the maritime ports of Oregon and California. The first important incident of that expedition was the message of General Castro, ordering Fremont to leave the Territory. This was in the month of March, 1846. At the moment, Fremont refused to obey the order, and proceeded to fortify his camp, where he raised the United State flag, and remained for about three days. On further consideration, however, he left his camp and proceeded north towards Oregon. In the early part of the month of May he was overtaken by a messenger named Neal, who informed him that Lieutenant Gillespie, an agent of the Government at Washington, was on his way, charged with the delivery of letters, and with verbal instructions from the authorities. Upon receipt of this information, Fremont changed his course, and on the second day met Gillespie, who brought only a letter of introduction from the Secretary of State, Mr. Buchanan, with letters and papers from Senator Benton. From Gillespie he learned that it was the purpose of the authorities to ascertain the disposition of the inhabitants of California, to conciliate their feelings in favor of the United States, and to counteract as far as possible any designs of the British Government upon that Territory. Fremont made his way to the settled parts of California, near Monterey, where he found Commodore Sloat in command of a United States fleet. In co-operation with him and largely through Fremont's agency, the Mexican authorities were dispersed, the flag of the United States was raised at Monterey and other points, and all was accomplished before information was received of the existence of war between the United States and Mexico. These proceedings were justified by the Government of the United States. In the month of December following, Brigadier-General S. W. Kearny arrived in the Territory, and ultimately there was a conflict between him and Commodore Stockton, who had succeeded Commodore Sloat, as to the command of the forces in California. Until the arrival of Kearny, Fremont had been acting under the orders of Commodore Stockton, had raised troops, and had received from him the appointment of Governor of the Territory. General Kearny, in asserting his authority as commander-in-chief, ordered Fremont to raise troops and submit himself to his orders. This Fremont declined to do, giving as his reason that he had acted under Commodore Stockton, that it was their duty to adjust their differences, and that until they had done so, he should act under the orders of Commodore Stockton. This course on his part led to his arrest while on his way to Washington, and his trial by a court martial upon three charges: "1st, mutiny; 2nd, disobedience of orders; and 3d, conduct prejudicial to good order and discipline." On these charges he was convicted, and sentenced by the court martial to be dismissed from the service. Six of the officers who were of the court recommended him to the clemency of the President. The President disapproved of the findings of the court as to the charge of mutiny, but expressed the opinion that the second and third charges were sustained by the proofs; but that, in consideration of the valuable services of Lieutenant Colonel Fremont, the penalty of dismissal from the service was remitted. When the findings of the court were announced, and the action of the President was made known to Fremont, he wrote a letter to the Adjutant-General resigning his commission as Lieutenant-Colonel of the Army, and giving as a reason that he could not, by accepting the clemency of the President, admit the justice of the sentence.

It is not easy, from a legal point of view, to justify the action of the President. If the conduct of Fremont in refusing to recognize the authority of General Kearny was an offence, it must have rested upon the fact that Kearny exhibited to him evidence which should have satisfied a reasonable person that he had authority from the President to take command of the military forces in California; and if such authority was exhibited to Fremont and he refused obedience, his refusal constituted the crime of mutiny. The other offences charged against Fremont would have followed as a matter of course; but in the absence of proof that he was guilty of mutiny, there was no evidence whatever on which the minor charges could be sustained. Thus ended Fremont's military services and his career as an explorer when he was less than thirty-four years of age.

Fremont's subsequent career may be considered under three heads. First, in business affairs, in which, apparently, he was unsuccessful. Next, he was the first candidate of the Republican Party for the office of President of the United States. His acceptance of the nomination, and his letters and statements touching the policy and purposes of the new organization were not merely formal, but they were pronounced declarations in favor of the movement, with clear expressions in harmony with the object of the party, which was the prevention of the extension of slavery in the Territories. Although a Southern man by birth his devotion to the freedom of the Territories was as ardent as that of Lincoln, or any of the other leaders of the time. Finally, in the Civil War, he made a tender of his services to the Government, and as Major-General, and in command of the forces in the Department of Missouri, he issued a proclamation of emancipation of the slaves within his jurisdiction. This proclamation was countermanded by the President, and for the sufficient reason that he reserved to himself the absolute control of the question of the abolition of slavery in the seceding States and within the lines of our armies. It cannot be said that Fremont's military career was marked by any signal successes, but there can be no doubt of his ardent devotion to the cause of his country.

[* Chappe d'Auteroche, "Voyage en Sibirie," fait en 1761, 4 vols., 4th ed., Paris, 1768.

** Fremont "Report of the Exploring Expedition," pp. 154 and 273-276.]

XXVII ORGANIZATION OF THE INTERNAL REVENUE SYSTEM IN THE UNITED STATES

Before the work at Cairo was finished I received a message from Mr. Chase, Secretary of the Treasury, asking me to come to Washington and take charge of the Internal Revenue Office, or rather, to organize it under a statute then recently passed, but which I had not seen. After a conversation with Mr. Dana, who advised me to accept the place, I returned to Washington, where I arrived July 16, 1862. After an interview with Mr. Chase I took the oath of office before Mr. Justice Wayne of the Supreme Court. He was then aged and that fact may have deterred him from following the example of his younger associate, Justice Campbell, who resigned his office, and joined in the work of secession. Judge Wayne was disposed to conversation, but he made no allusion to the war and the issues involved.

I was assigned to a small room on the first floor of the Treasury building, on the right of the lower door fronting on Pennsylvania Avenue. First, I read the statute and formed for myself an idea of the process by which the machine was to be set in motion. The statute was a remarkable exhibition of legislative wisdom under the circumstances, but it was incomplete in parts rather than imperfect in plan. In the course of two or three days Mr. Chase assigned to me three clerks from other offices in the Treasury, and all of them were very competent assistants—Mr. Estes, Mr. George Parnell, and Mr. A. B. Johnson. The order of assignment I do not recall. Mr. Estes went to New York in a few months, where he engaged in business. Mr. Parnell remained in the department many years and until his death. Mr. Johnson was subsequently transferred to the Lighthouse Board, of which he is the chief clerk.

We first considered what blanks would be needed to enable assessors and collectors to perform their duties and make proper records and returns. Then we devised the books for the local offices, and for the offices in Washington. There was but one error as tested by experience in the preparations of the blanks and books, and the forms were followed in the department, except so far as changes in the law required alteration. Thus far there has never been a fraud or defalcation that was attributable to inadequate checks in the system. While I was at the head of the office, Mr. Chase never required me to retain a clerk who was incompetent or untrustworthy. There were times, however, when he looked to appointments with reference to Presidential preferences, and he always considered himself in the line of succession.

Mr. Chase's mental processes were slow, but time being given, he had the capacity to form sound opinions. Not infrequently, when I called at his office for conference, he would say: "My mind is preoccupied— you must either decide for yourself, or call again." As a result, he never gave an opinion or tendered any advice in relation to the business of the Internal Revenue Office while I was at the head of it. Mr. Chase had only a limited knowledge of the business of the department. Indeed, only a very extraordinary man could have administered the business of the department systematically, with a daily or frequent knowledge of the doings of the many heads of bureaus and divisions, and at the same time have matured and put into operation, the financial measures which were required by the exigencies of the war.

Mr. Chase's three great measures were the Abolition of State Banks and the substitution of the National Banking System, the issue of the United States legal tender notes, and the issue of the Five-Twenty Bonds. In combination, as a financial system, they enabled the country to carry a debt of three thousand million dollars, and it is probable that a debt of six thousand million would not have paralyzed the public credit. It is an instance of the frailty of human nature, when men are in the presence of great temptations, that when he became Chief Justice of the United States, he announced the opinion that the issue of United States legal tender notes was unconstitutional. That measure was the key to his financial system, and a measure indispensable to the prosecution of the war. It was a forced loan, but in an exigency a government has as good a right to force capital into the public service as to force men. If in 1862 Mr. Chase had acted upon the doctrine set forth in his judicial opinion in the Hepburn and Griswold case, the probability is that the government of Mr. Lincoln would have been reduced financially to an equality with the government of the Confederate States. The ultimate reversal of that opinion is the most important act of the Supreme Court. It gives to the political department of the Government, the power to convert all the resources of the country into the means of defence in time of war, foreign or domestic.

While I held the office of commissioner of internal revenue, I had occasion to consult Mr. Bates, the Attorney-General. He was a kind hearted gentleman, but lacking in vigor and official independence.

There was no provision in the statute for a cashier. The law contemplated that the money would be paid to the commissioner. As it was impossible for me to perform that duty personally, I asked Mr. Chase for authority to appoint Mr. Marshall Conant, who had been and perhaps then was principal of the Normal School, at Bridgewater, Mass., a clerk in the office, and assign him to duty as cashier. He was appointed to a twelve hundred dollar clerkship, from which he was advanced to fourteen and then to sixteen hundred dollars. From September 1, 1862, to March 3, 1863, he collected and accounted for about thirty-seven million dollars, without any other security than his own good name, and all for a compensation of about eight hundred dollars. I urged Congress to make some adequate compensation, but the request was neglected. When I was in the Senate, I renewed the effort in behalf of his widow, but the attempt was a failure.

The organization of the office was effected by systematic processes. From manufacturers, from assessors and collectors, and from other interested parties numerous inquiries came to the office. The letters containing these inquiries were thrown into a basket, and reserved for the evening sessions, at which the heads of divisions—as divisions were created—were required to attend. These letters were read at the conferences, and when a conclusion was reached, the letter containing the inquiry was put aside for answer. The other letters were held for further consideration. All unanswered letters were read and considered every evening. Letters often remained unanswered for days, and perhaps for weeks, but at length the answer would be reached. By this process the decisions were rendered harmonious. I had the aid of two short- hand writers, and between 8:30 and 10 A. M., I was able usually to dictate the answers and in sufficient quantity to occupy the short-hand writers till 3 o'clock P. M., when the answers were submitted to me. These I read, corrected and signed. They were then referred to the respective divisions for future guidance. Thereafter all inquiries which had been so answered, were treated as routine business, and the letters in reply were signed without inquiry by clerks or by myself. Thus it happened that we were not often compelled to reverse our rulings, and generally they were sustained by the courts.

Mr. S. M. Clark, then superintendent of the Bureau of Printing, was greatly disappointed when I decided to reject all his designs for stamps, and required him to introduce the likeness of Washington after Stuart into each stamp. As far as I know, the internal revenue stamps were never approved or criticized by the critics nor by the public. After advertisement a contract was made with Messrs. Butler and Carpenter, of Philadelphia, to furnish the stamps of all sizes, and to meet the expense of the engraving, at the rate of thirteen cents per thousand. In the year 1873 I received from Mr. Carpenter an album which contained proof specimens of every internal revenue adhesive stamp, public and private, engraved and printed, previous to March, 1873. This volume may contain the only complete collection of stamps issued from the Internal Revenue Office previous to that year.

When we were about to make appointments of assessors, and of collectors of internal revenue, Mr. Thurlow Weed called at the office, and said that if I would allow him to see the New York papers he would give me his opinion of the qualifications of the candidates, and any facts within his knowledge. This he did, and with entire fairness, as I now believe. He distinguished between the Seward men and the opponents of Seward, treating their merits and weaknesses without prejudice or feeling. Again, when the collectors' bonds had been filed, he examined them, and under his advice, the principals, in several cases, were required to add to the strength of the security. Mr. Chase took no part in the appointment of collectors and assessors, beyond the designation of two collectors, one in Ohio, and one in Massachusetts, with whom he was acquainted. Mr. Lincoln also designated two, one in Illinois and one in California, and for the same reason. Of these, three proved unworthy. They may have assumed upon the way of their appointment, as security against discipline or removal. The rest were appointed upon written recommendations, and for the most part the duties were well performed to the end of their terms, and some of them held their places for more than twenty years. The appointments were made in August and September when visits to Washington were not agreeable. In a number of recommendations for a candidate, if he is not entirely worthy, some of the letters of commendation will indicate weakness. The whole ground will not be covered, or there will be qualifications. A candidate so weakened should always be passed by. Letters are the safest basis of action in appointments to office. Personal appeals are made most usually by interested parties.

At the time of the disasters to Pope and McClellan, Mr. Chase was demoralized completely. He said to me:

"We have only to wait for the end."

He took me to the President, and said that he could take no part in the appointments. In that period Mr. Chase was very bitter in his criticisms of the President. He thought him very slow in regard to emancipation. Of this opinion there was a formidable knot around Washington, Mr. Chase and Mr. Sumner being at their head. Indeed, their opinion in that particular was shared by many, myself among them, but I never lost confidence in the purposes of Mr. Lincoln, and I well knew that the way of safety was to maintain the closest relations with him. No one who knew him had any ground to doubt his good intentions. The truth was, that Mr. Chase was a candidate for the Presidency whenever he had the courage to believe in the preservation of the Government.

From July to the end of December, 1862, I went to the office before breakfast, then during the day, and then again in the evening. My only exercise was a ride on horseback after office hours and before dinner. When Pope's army was driven within the entrenchments of Washington, General Banks was made military commander of the district. I was then living in a house at the corner of G and Twenty-first Streets, which my friend Mr. Hooper tendered me during the recess of Congress upon the condition that I would retain, pay and maintain his servants. Among them was his cook, Monaky, who had been cook for Mr. Webster. When Fletcher Webster was killed, she was in great grief. I invited General Banks to make his quarters with me, and I had thus some means of knowing the condition of affairs in the army and around the district.

While he was with me, we called upon General Hooker at the asylum, the Insane Hospital, on the east side of the east branch of the Potomac River, to which place he had been sent to be treated for a wound in his leg, which he had received at the Battle of Antietam. He was violent in his denunciation of McClellan for not using his entire force, and for not following the enemy—claiming that the whole body might have been destroyed. Barring his violence of language, and the impropriety of criticising his commander, there can be no doubt of the justice of what he said. McClellan retained upon the left bank of the Antietam, a body of men whose participation in the battle at the opportune moment would have changed a qualified victory into a rout of the enemy. Lee was saved at Antietam and at Gettysburg by the incompetency of McClellan and Meade.

The movements by Lee in crossing the Potomac in 1862 and again in 1863 were most unfortunate for the Confederacy, and with Grant, or Sherman, or Sheridan, or Logan in command of our forces, must have resulted disastrously. It was the necessity of the situation that we were compelled to go to Lee, wherever he might choose to place himself. When he assumed the offensive, and abandoned his base, he exchanged positions, and greatly to his disadvantage. That he escaped destruction was due to his good fortune and to our incompetency and not to his own merit as commander.

The Sunday morning after Pope's defeat, David Dudley Field called at my office at the Treasury, and after some conversation upon the condition of affairs, he said he wished to see the President. I aided him in securing an interview. What was the object of this interview with the President I cannot say, but his conversation led my mind to the conclusion that he thought himself qualified for the command of the army.

The events of that day made a lasting impression upon my mind. The city was filled with troops, the hospitals, churches and other buildings were crowded with the wounded; the streets were stuffed with ambulances, baggage wagons, artillery, and material of war. The hills were dotted with tents, and the officers and men were discontented and almost in a state of mutiny. The demand for the restoration of McClellan was almost universal. There can be no doubt that he was then adored by the troops. In six months that feeling had given place to a feeling of indifference or positive distrust as to his capacity of integrity of purpose.

During the preceding week, I had made many attempts to secure an interview with the President in regard to the appointment of collectors and assessors, as they were to commence their duties under the law September 1. Finally he gave me Sunday at 11 o'clock. He canvassed the papers and considered the merits of the candidates with as much coolness and care apparently, as he would have exhibited in a condition of profound peace. When the business was ended, he asked me what I thought about the command of the army. I said unhesitatingly that the restoration of McClellan seemed the only safe policy. I had seen and heard so much, that I was apprehensive of serious trouble in the army if he should again be superseded. I then said that emancipation seemed the only way out of our troubles. He said in reply:

"Must we not wait for something that looks like a victory? Would not a proclamation now appear as brutum fulmen?"—the only Latin I ever heard from the President.

In Gorham's Life of Stanton, it appears that the Cabinet advised against the restoration of McClellan, and that a vigorous protest was signed by three members, which, however, was not presented.

During the autumn and winter of 1862-3, I was in the habit of calling at the War Office for news, when I left the Treasury—usually between nine and eleven o'clock. Not infrequently I met Mr. Lincoln on the way or at the department. When the weather was cold he wore a gray shawl, muffled closely around his neck and shoulders. There was great anxiety for General Grant in 1863, when he was engaged in the movement across the Mississippi. At that time I went to the War Office daily. One evening I met the President in front of the Executive Mansion, on his way back from the War Department. I said:

"Any news, Mr. President?"

"Come in and I will tell you!"

I knew from the tones of his voice that he had good news. He read the dispatch, and then by the maps followed the course that Grant had taken. The news he had received was from Grant himself. From the 4th of March, 1861, I had not seen Mr. Lincoln as cheerful as he was when he read the dispatch, and traced the campaign on the map. He felt, evidently, that the end was approaching—although it was nearly two years away.

As I had been elected to the House of Representatives in November, 1862, I resigned my office of commissioner of internal revenue March 3, 1863. Mr. Chase was very unwilling to have me leave, and he endeavored to satisfy me that there was neither illegality nor impropriety in my continuing until the meeting of Congress. I did not agree to his view of the law, and moreover, Congress had so changed the law that the commissioner was required to give bonds. In presence of that requirement I should have left the place. By the same act a cashier was authorized, and thus it happened that when the commissioner was actually in receipt of the moneys the Government had no security and yet security was required when he was deprived of the power to touch one cent of the receipts. I remained at Washington from March 3 to August, engaged in the preparation of a work upon the Revenue System. This volume contains the rulings and decisions by me most of which have been sustained by the courts or justified by experience.*

My successor was Joseph J. Lewis, a country lawyer from Pennsylvania. He had written a biography of Mr. Lincoln, and he had been the President's choice at the outset. When I resigned, the President had his way. Whether Mr. Chase presented any other person I cannot say. Mr. Lewis had no idea of the work of administration. When questions were submitted to the office, he proceeded to prepare an answer which he wrote with a quill pen in his own hand. At the beginning he sent off his answers without the knowledge of the chiefs of division, and in some instances a newspaper report was the first information that the subordinates obtained that a decision had been made. In some instances he passed upon old questions, without any inquiry or examination, until it was discovered that the head of a division was ruling one way and Mr. Lewis was ruling another way at the same time.

When I left the office in March, 1863, Mr. Chase said to me that it exceeded in magnitude the entire Treasury Department, March 1861. It was in fact the largest Government department ever organized in historical times, and it was organized without a precedent. By its machinery, it became finally so vast, that three hundred and fifty million dollars were assessed and collected in a single year. In the thirty-eight years of its existence, the gross collections have amounted to $5,524,363,255.89. It has existed eight and thirty years with no other changes than such as have been required by the change of laws. The frame work, including the system of bookkeeping with its checks and tests, remains.

When I entered upon the work in July, I examined the records of the Excise Bureau established during the War of 1812, but they furnished no aid whatever in the execution of the work that was before me. I had neither time nor opportunity to study the excise system of Great Britain; and hence the organization of the system of the United States was based upon, and grew out of, the requirements of the law. I do not deem this a misfortune. The public anxiety in regard to the construction of the law induced a large amount of correspondence with persons in various parts of the country, and in the month of October the letters sent numbered occasionally eight hundred per day. Many of these letters were formal, and others were repetitions of those previously given; but each day compelled attention to a large number of new questions.

The practice of our office in the construction of the law was controlled by a few leading principles.

First: to levy a tax in those cases only which were clearly provided for by the statute and, consequently, whenever a reasonable doubt existed, the decision was against the Government and in favor of the contestant.

Second: In deciding whether an article was or was not a manufacture, it was the practice to ascertain how it was regarded by business men at the time the excise law was passed; in all cases abstaining from inquiry as to the mode of preparation, or the nature or extent of the change produced. If the article in question was regarded by the makers and by business men as an article of commerce, and it was produced by hand or machinery, it was the practice to treat it as a manufacture under the law, unless specially exempt.

Third: Upon articles manufactured and removed for consumption by the manufacturer, the tax was assessed precisely as it would have been assessed if the articles had been removed for sale.

Fourth: In considering the law relating to the use of stamps, it was the rule of the office to give that signification to the name used in the statute descriptive of various instruments subject to stamp tax, which was ordinarily given to such descriptive terms by business and professional men. In the year 1901 it may be assumed that the Internal Revenue Office will exist while the Government shall exist, although it came into being as a war measure and as a temporary policy.

[* In the early sixties I was associated in the profession with a man eight years my junior, John Quincy Adams Griffin. He was a man of infinite jest, but lacking in fancy. His letters and other writings would make a volume of no mean quality. His death came too early for an extended and lasting reputation. In his sallies he did not spare his friends, and he wounded his opponents. On one occasion as we were upon the street I was induced to buy a paper by a boy's cry "Great battle!" When I opened the paper the sheet was a blank. I said:

"What do you suppose will become of that wretch?"

Alluding to the fact that I was about forty years of age when I was admitted to the bar, Griffin said:

"I think he will study law and enter the profession rather late in life."

His last letter to me was as solemn as death itself, but he could not omit an instance of his habit:

"The doctors tell me that I have water around my heart, but I know it isn't so, for I have drank nothing but beer for six months."

This paragraph was commenced for the purpose of citing another instance of his quality. In our office was a volume of my treatise on the Excise and Internal Revenue Laws of the United States. Many years after Griffin's death I found this entry on the fly-leaf of the volume:

"DEDICATION "To the memory of Caesar Augustus in whose reign there went forth the decree that all the world should be taxed, this book is respectfully dedicated by the AUTHOR."]

END OF VOL. I.