ial 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 P