Volume I Part 22 (1/2)

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 a.s.sessors, as they were to commence their duties under the law September 1. Finally he gave me Sunday at 11 o'clock. He canva.s.sed 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 I had seen and heard so much, that I was apprehensive of serious trouble in the army if he should again be superseded.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 emanc.i.p.ation 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, m.u.f.fled 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 cas.h.i.+er 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 Was.h.i.+ngton 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 pa.s.sed 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 a.s.sessed 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 repet.i.tions 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.