From your friend, very respectfully,

James Buchanan.

[SECRETARY THOMAS TO THE PRESIDENT.]

Washington, D. C., January 11, 1861.

My Dear Sir:—

It has not been in my power, as you are aware, to agree with you and with a majority of your constitutional advisers, in the measures which have been adopted in reference to the present condition of things in South Carolina; nor do I think it at all probable that I shall be able to concur in the views which you entertain, so far as I understand them, touching the authority under existing laws, to enforce the collection of the customs at the port of Charleston.

Under such circumstances, after mature consideration, I have concluded that I cannot longer continue in your cabinet without embarrassment to you, and an exposure of myself to the just criticisms of those who are acquainted with my opinions upon the subject. I, therefore, deem it proper to tender my resignation of the commission I now hold as Secretary of the Treasury, to take effect when my successor is appointed and qualified. In doing so, I avail myself of the occasion to offer you the assurance of the high respect and regard which, personally, I entertain for you, and with which I have the honor to be,

Your friend and obedient servant,

Philip F. Thomas.

[THE PRESIDENT TO MR. THOMAS.]