Reminiscences of Sixty Years in Public Affairs, Vol. 1

by George S. Boutwell

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.