rt the
government and to pay interest on the public debt," approved July 1,
1862. Mr. Boutwell organized the Office of Internal Revenue and was
the first internal revenue commissioner, receiving his appointment
while at Cairo in the service of the War Department. He arrived in
Washington July 16, and entered upon his duties the following day.
Within a few days the Secretary of the Treasury assigned him a single
clerk, then a second, and afterward a third, and the clerical force was
increased from time to time until at his resignation of the office of
commissioner on March 3, 1863, it numbered 140 persons. To him is due
its organization upon a basis which has more than fulfilled the most
cherished hopes and expectations of those who conceived the idea and
which has furnished from the first a valuable source of revenue for
the government with little hardship or unnecessary friction among the
people at large. The stamp tax took effect nominally on the 1st of
October, 1862, less than two and one-half months after Mr. Boutwell
entered upon his duties as commissioner, yet before he resigned, five
months later, he had the office so well established, and its work so
thoroughly organized throughout the United States, that its usefulness
was assured and it has continued to the present time practically the
same lines that he laid down. In July, 1863, three months after he
retired from the office, he published a volume of 500 pages, entitled
"A Manual of the Direct and Excise Tax System of the United States,"
which included the act itself, the forms and regulations established
by him, his decisions and rulings, extracts from the correspondence of
the office, and much other valuable information bearing on the subject.
This work has ever been accepted as authority, and still forms the
basis of the government of the internal revenue system.

Before Mr. Boutwell was admitted to the bar he was retained by the
county commissioners of Middlesex County to appear before a
legislative committee of the years 1854 and 1855 against the division
of that county and the erection of a new county to be called the county
of Webster with Fitchburg for the shire. Emory Washburn appeared for
Worcester County and Rufus Choate for Fitchburg and the new county.
The application failed in 1855 and again in 1856. Mr. Boutwell's
arguments on this petition, made March 25, 1855, and April 23, 1856,
were remarkable for power and eloquence, and largely infl