George Sewall Boutwell

“ 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. ”

“ In considering the law relating to the use of stamps, it was the rule of the office to give that signification to the names 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. ”

“ 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. ”

“ 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. ”

“ 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 or 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. ”

“ 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. ”