When I took charge of the Treasury Department there was no system of bookkeeping and accounting, that was uniform in the various customs houses of the country. Each port had a plan or mode of its own, and there was no one that was so perfect that it could be accepted as a model in all the ports. The books and forms were made and prepared at the several ports and often at inordinate rates of cost.
I appointed a commission of Treasury experts to prepare forms and books for every branch of business. Their report was accepted and since that time the modes of accounting have been the same at all the ports. The stationery prepared is furnished through the Government printing office, at a considerable saving in cost, and clerks in the accounting branch of the Treasury are relieved of much labor in the preparation of statements.
Upon the transfer of Mr. Columbus Delano from the office of commissioner of Internal Revenue to the Secretaryship of the Interior Department, the question of the appointment of a successor was considered. The President named General Alfred Pleasanton, who was then a collector of internal revenue in the city of New York. He had been a good cavalry officer, a graduate of West Point, and the President was attached to him. My acquaintance with Pleasanton was limited, but I was quite doubtful of his fitness for the place. My opposition gave rise to some delay, but at the end the appointment was made, the President saying in reply to my doubts that if he did not succeed he had only to say so to the General and he would leave at once. The appointment of Pleasanton was urged by Mr. Delano and General Horace Porter as I understood, both of whom were very near the President.
Pleasanton had been informed of my position, and although I was his immediate superior he did not call upon me, nor did he ever, except upon one occasion, come into my office, unless I sent for him. On my part I resolved to avoid any criticism upon his official conduct unless compelled to do so. He entered upon his duties the first of January, 1871, and although in several instances I had occasion to control his purposes in regard to contracts and to the refund of taxes, I did not feel called upon to mention the facts to the President. In May the President said:
"I have come to the conclusion that Pleasanton is not succeeding in his office."
I replied: "That is so."
The President then said: "I will try to find some other place for him, and I will then ask him to resign."
The President went to Long Branch for the summer and nothing was done. I had very early discovered that Samuel Ward was exercising a good deal of influence over the commissioner. It was his policy to secure influence by giving dinners and entertainments, and, as far as possible, he obtained the attendance of influential members of Congress and of the chief officers in the executive departments. He once said:
"I do not introduce my measures at these entertainments, but I put myself upon terms with persons who have power."
On a time I received a report on the subject of refunding a cotton tax amounting to about $600,000. It bore two endorsements—one by the solicitor "Examined and disallowed, Chesley," and one by the commissioner "Allowed, Pleasanton."