Duke University Libraries D03212463L piuj S* REPORT THE INVESTIGATING COMMITTEE IN THE CASE H. T. GARNETT, CHIEF COLLECTOR OF THE WAR TAX OF THE STATE OF VIRGINIA. The committee to whom was referred the resolution appointing a ittee of five to investigate the charges agaii st the integrity of the chief collector of the '. . ar Tax of the vState of Virginia, in tiori to the passage of ;i bill increasing the compensation of i of the Avar tax. raised upon the statement made to the House by the Hon. Mr. Clark, of Georgia, beg leave to report that they have care- fully examined into the cirqumstatnes of the passage of an : supplemental to an act entitled " An Act to authorize the Secretary of the Treasury to pay district collectors in certain cases,"' ap| I April 11th, 1862, which became a law on the I lth Octol and have had before them as wituesses, the persons whose names were furnished by Mr Clark, together with several member of Congress ■who were on the committee that rep* ed the bill, and such persons as Colonel Garnett desired ■ warned By invitation of the committee Colonel Garnett has attended i r s sittings an 1 put such question- to the witnesses as he thought proper. Y-jur committee present the testimony 'lki-n for the consideration of the House, accompanied by a com u .nidation from Colonel Ga and state briny the conclusions at which they have arrived It is clearly established that after tv ige of the bill allowing an increased compensation to the disuiet collectors, -a large nomber of them paid to the principal or State collector, Colonel Garnett. ten dollars each. This payment was made by them, and accepted by Colonel Garnett, in some instances, while he was still holding his office and in receipt ot a fixed salary, but in a majority of instances after his term of office as collector had ex; ired, and his official con- nection with them, except as disbursing agent of the fund, had ceased. The payments were made by cnecks by Colonel Garnett for three hundred dollars, the amount of their additional compensation, and the contemporary presenting to him of ten dollars. Th'" ion of this contribution does not appear to have come, in the first instance, from Colonel Garnctt, but to have originated with some of his friends among the collectors, although it is in evi- dence that he subsequently extended the knowledge of the suggestion to others with :i view <>f securing a like contribution from them. The contribution of this sum seems to have been ui 1 by Borne of the witnesses as a consideration for Colonel Gfornett's trouble and expense of keeping ;\n office in Richmond for their convenience; by ofckers as a proper return for what Colonel Garnett himself termed 'Hub attention to their interest and activity in the passage of the act for their additional pay of three hundred dollars ;" but by most of them it is in evidence that it was intended as a pure gratuity induced by varii us personal considerations, but chiefly by the conviction that bis salary was insufficient for his support in the city of Richmond. It does not appear that any influence' was exerted by Col Garnett upon any member of the committee that reported the bill, nor is there the slightest evidence implicating any member of Congress. iir committee find, therefore, that no evidence exists tending to show that Colonel Garnett exercised or attempted to exercise any improper influence upon Congress in connection with the p the bill, and acquit him of any corrupt intention. His reception, however, of money while a salaried officer of the government from his own appointees and upon an increase of their salaries, whether in the form of a present, or induced by the suggestion addressed them with his circular, informing them that he was disbursing agent of the fund for i heir payment, was an act of great impropriety, which, though not inconsistent with Colonel Grarnett's official integrity, merits combina- tion, and is calculated in a public officer to lead to great abuses. Your committc append the Acts referred to in the testimony, and two letters from the Secretary of the Treasury, giving the date of the expiration of Colonel Garnett's office as chief collector of the War Tax for Virginia, and the period to which it was subsequently extended. Signed by the committee. JOHN PERKINS, Jr., 0. a. SINGLETON, Vv r . N. II SMITH, W. It. STAPLES, J. L. M. CURRY Treasury Department, Richmond, April 4, 1863. Hon. J. L. M. Curry, House of Representatives : Sir : I have the honor to reply to your letter of the present date. 1st. That the extension of Colonel H. T. Garnett's term of office beyond the year for which he was first appointed, was made for the purpose of ennabling him to wind up and complete the duties of his office, and not for the disbursement of the fund for the payment of the additional compensation to district collectors. The letter extending Colonel Garnett's term is dated 23d Oetober, 1862, and on the 25th November, next thereafter, he addressed a letter to the Department in which he stated that he had furnished the Chief Clerk of the War Tax Bureau with a full list of the collectors entitled to pay, and closed his letter by saying, " If you design to pay them off in any other way than by the usual mode of Treasury drafts and think proper to place a sufficient amount for that purpose to my credit,. I will undertake the duty of settling with them." I directed that the amount required for all the collectors of the State should be placed in Colonel Garnett's hands, and that he should be directed to disburse and account for the same ; and in accordance with my direction, the Chief Clerk of the War Tax office addressed Colonel Garnett a letter dated 26th Novem- ber, 1862, acknowledging the receipt of his lettter and informing him that such fund would be placed in his hands upon his submitting an estimate of the amount required. 2d. In reply to the question, " has his office as disbursing agent ex- pired, and have his accounts been closed," I have to reply, that the ■ fund was placed in his hands as chief collector before the expira ion of his extended term, the disbursement of which, at his own solicita- tion, was considered as forming a part of his duties as Collector ; but owing to the difficulty of communicating with many of the collectors, their accounts were not all paid off prior to the expiration of his term ; and consequently Colonel Garnett still has a balanee of the fund on hand, and has not yet rendered his account. Very respectfully, your obedient servant. C. G. MEMMINGER, Secretary of the Treasury^ Treasury Department, Richmond, *April, 8, 1863*. : lon. John Perkins, House of Representatives : Sir : In communicating to the committe the date of the expiratior.< of Col. Garnett'a extended term as chief collector of the War Tax for tie State of Virginia, an error occurred, which 1 hasten to cor- rect. His bond was dated 28th eptember, and his commission I mitted to him on the Sdth September, 18GI. His regular term actually expired at the end of one year from the date of his bond, to wit: IjBtb September, 1862 ; hut for the sake of convenience, he was recognized as being regularly in ofliee till the 1st October, 1862, and the extension of his term on the 23d October, was intended to em- brace three months from the 1st of October, and consequently the extended term expired on the 1st day of January, 181 hieh date he addressed a letter to the department asking a further exten- sion, which was refused. Very respectfully, C. G. MEMMINGER, Secretary of Treasury. An Act to authorize the Secretary of the Treasury to pay District Collectors in certain cases. ' The Congress of the Confederate States of America do ena, but that the collectors give it to him as a present. I made the statement as desired by Col. Garnett when I wrote to Mr. Gamble. I showed the receipt to two gentlemen, intending to inclose it to Mr. 12 Gamble, but afterwards concluded to rctiiin the receipt, which is here- with filed -(marked E,) as a part of ufy testimony. I have not heard from Mr. Gamble Bin6e I • ai him the Bon< by Mr. Parkins. — Did you understand the expense in pro- curing the passage of the bill for additional compensation for collec- tors having reference to anything else than the expense of living here ? Answer. — T understood him as referring to the expense incurred in living in the city. JNO. T. COWAN. [E.] Deer. 4, 1862. Rec'd of John T. Cowan for Henry R. Gamble, of Hardy Co., $10, to be refunded by me to Mr. Cowan if Mr. Gamble refuses to recognize the donation. H. T. GARNETT. Mr. Kyle submitted the following statement and made affidavit to the correctness thereof: Richmond, March 21, 1863. This day, being summoned to appear before a committee of Con- gress to testify in relation to a business transaction between Colonel Garnett, chief collector of war tax, and myself, agent for Alexander II. Mitchell, collector of war tax for Carroll county Va., do make tile following statement: . I arrived in Richmond on the 9th January last, with a power of attorney from Alexander H. Mitchell, collector as aforesaid, which I presented to Colonel Garnett with an account or statement of $100 due by Confederate States to said Mitchell, upon examination of which Colonel Garnett informed me that §400 was due said Mitchell, by an act of Congress, and that there was an arrangement or under- standing with some of the sub-collectors to pay Colonel Garnett $10 for his influence in procuring the passage of a law by Congress to increase the "collectors fees $300 additional, and asked me for $10 for said Mitchell. I replied to Colonel Garnett that I had no authority to pay the $10, but would write to Mitchell on the subject. I did so, and received authority to pay it, stating the reason for it in my letter to Mitchell. I received a warrant on the Confederate Treasury, from Colonel Garnett, the last of February or the first of the present month, and not having $10 at that time, told him that I would pay it in the Hall of Delegates when he would call. He did so the next day, when I paid hiin and took a receipt, which I have handed over to Mitchell with the money. WM. KYLE. 13 WITNESS FOR COLONEL GARNETT. P. A. Woods, collector for the city of Richmond, having been duly- sworn, stated as follows : There are three districts in the city. 1 am the collector for one of them ; received my appointment from Colonel Garrett. The first knowledge I had of the passage of the law granting addi- tional pay to collectors, wa| through one of the sub-collectors of Albemarle county. I received a letter from that gentleman, stating that he had seen such a bill had passed, and requested me to sec Colonel Garnett and ascertain when it would probably be paid over. I waited upon Colonel Garnett and ascertained about the time it would be paid and what was necessary for. this gentleman to do to draw the money. Colonel Garnett informed me that it was necessary he should give me a power of attorney in his absence. There were several gentlemen in Colonel Garnett's office when I calLcd on him, and my impression is that they were collectors. I jestingly remarked in the presence of these gentlemen and to Colonel Garnett that he ought to make each collector give him one half of the addi- tional pay to make up his salary to what I thought it ought to be. (My impression was that itwas $2,000 ) Colonel Garnett replied that he had no claim upon the collectors whatever. Here the conversation stopped, so far as I recollect. I was prompted to make that remark to Colonel Garnett from the fact that I had, prior to that time, been to his office to receive the $ll»(l first allowed. I found a notice upon his door requesting all collectors who had not received their pay to apply at the Treasury department. I then believed that Colonel Garnett had left the city and closed his official business here as chief collector of the State; but when I read the letter from the sub-collec- tor of .Albemarle, (Mr. Earley,) I then went to Colonel Garnett's old office and found him there with, as I thought, several sub-collectors. Being impressed with the inadequacy of his salary prompted me to make the remark as stated before. Mr. Earley requested me to charge him commission for my trouble; in answering his letter I stated I made no charge, but I thought that all the bub -collectors ought to give Colonel Gainett at least $10 to make his salary such as he could live upon. Mr. Earley replied by requesting me to present Calonel Garnett $10. I received a check for Mr. Earley and myself for $300 each and then presented Colonel Garnett with $10 for Mr. Eai ey and $10 for myself. I fixed upon the sum of $10 from the fact that I had understood that Colonel Garnett's salary was only $2,i Oil, and that I was satisfied that it was not sufficient to support hi- amily here, and by each collector giving him $10 I thought it wo Id make him a salary of $3,000. Question by Mr. Garnett. — Did you know of any influence being used by me, or others, to procure tue passage of the bill granting ad- ditional compensation previous to the passage of the act ? Answer. — I did not know that such a bill was contemplated, and have never heard of any such influence being U3ed before or since. 14 Colonel Garnett never suggested any remuneration to me. The whole idea of remunerating him originated with me. In addition to the statement hefore made, I find, in referring to my papers that the letter from Mr. Earley, inclosing power of attorney to receive his pay as sub-collector, was dated the 19th December, 18b'2. I am very certain that his letter informing me of the passage of the bill allowing additional compensation, was received by me at least a month before the said 19th December, 1862. P. A. WOODS. Mr. S. F. Harwood, having been duly sworn, stated : I am the sub-collector for King and Queen. Quest io7i. — Do you know of any influence or effort used by Colonel Garnett to procure the passage of a bill by Congress to give addi- tional compensation to the sub -collectors ; if so, please state what? Answer. — I came to Richmond twelve months ago ; since then I have been in almost daily communication with Col. Garnett and have never heard from him or any other person anything about the subject of the passage of the bill previous to the adjournment of the session of Congress when the bill was passed. I have never heard or known of Col. Garnett's having used any influence to procure the passage of the bill until the matter was brought up in Congress, and then, only what was said in Congress. In regard to the present that has been given to Col. Garnett, I have no personal knowledge of how the idea originated. He paid me my allowance early in the month of Decem- ber. When Col. Garnett paid me I did not have §10 about me, and proposed that he should give me a check for $290. He objected to that, stating he preferred to pay me my full salary, and if I desired to make him a present of $10 I could do so afterwards. Within a few days, I give him $10, which he accepted. Congress had appro- priated the money for the sub-collectors, and after I had received my portion I considered it ray own to use in any lawful way; that in making this offering of friendship, I did not feel that any person would be wronged or any person demoralized. Question by Mr. Smith. — Were you aware at the time that Colonel Garnett was an officer of the government and receiving a salary I Answer. — I was. Question by Mr. Singleton. — What were the reasons that prompted vou to present Col. Garnett $10 ? Answer. — The fact that he was residing in the city of Richmond and necessarily at a very great expense ; it being my opinion that he was not required to reside and keep an office in this city ; at the same time it was a very great convenience to the different collectors and assessors that he should be here. This was one reason which induced me to help out his salary by that contribution. Another reason was, that it was an offering of friendship that had furnished 15 rather pleasant reminicence of the official relation which had existed between us. S. F. HARWOOD. Mr. Ro. Bentley, Jr., having b.een sworn, stated : I am the sub- collector for the county of Loudoun. Question. — Do you know of any influence or effort used by Colonel Garnett to procure the passage of a bill by. Congress to give addi- tional compensation to the sub-collectors ; if so, please state what ? Answer. — I did not know there was such a bill before Congress till I received my additional compensation early in December last. I received my pay from Col. Garnett ; I met him on the street and he informed me that he had some money for me. I went with him to his office and it was then that I fir t heard of the passage of the bill. He gave me a check for $300. Having known him for twelve months and having seen him frequently in Richmond and knowing him to be a refugee, I tendered him $20, remarking that his salary was small and I hoped he would not think hard of me for offering it to him. He declined taking the $20, but agreed to take what other collectors had given him, which he said was $10. I did not know that they had given him anything till he told me. Question by Mr. Smith. — Were you aware at the time that Colonel Garnett was an officer of the government and receiving a salary ? Answer. — I was. Question by Chairman. — Did Col. Garnett say to you that he had been at any trouble in securing the passage of the bill ? Answer. — He said nothing on the subject. ROB. BENTLEY, Jr. "VYm. F. G. Garnett, sub-collector of second district, Henrico, being duly sworn, stated- as follows: Question. — Do you know of any influence or effect used by Colonel Garnett to procure the passage of a bill by Congress to give additional compensation to the sub-collectors; if so, please state what? Answer. — None whatever. After the passage of the act allowing the additional compensation, the sub-collector or his representative of the county of Essex remarked to me that we had as well give Colonel Garnett ten dollars apiece, which would be but a trifle with us, and bestow a benefit upon him. I replied that I would do so cheerfully ; that we we: e out of office, and that the additional compensation was an unex- pected God-send to us. I gave Colonel Garnett the ten dollars ; Col- onel Garnett made no claim for ten dollars ; I received the extra pay of three hundred dollars through Colonel Garnett; I think on the same day I received my pay, I gave him the ten dollars. WM. F. G. GARNETT. 16 Mr. R. W. Burke, collector for the county of Augusta, having been duly sworn, stated as follows: Question by ColonH Garnett. — Do you know of any influence or effort used by me to procure the passage of a bill by Congress to give addi- tional compensation to the sub-collectors, if so, please state what ? Answer. — I do not have any re.ollection of hearing of such a lull till I heard it had been passed by Congress ; 1 received my comp< tion from the treasury. Colonel Baylor who was also a collector of my county, requested me to collect his claim. Some time after I ob- tained mine, I went to Colonel Garnett's office for that purpose. Col- onel BayloT had told me that he thought Colonel Garnett's salary not sufficient, and we ought to give him ten dollars each ; I gave him ten dollars as a present, but not at Colonel Garnett's request or sug- gestion ; Colonel Garnett stated afterwards that others had given him the saiinc amount. By Mr. Chairman. — You state you were paid by the Treasury De- part:,]. Tit and not by Colonel Garnett. Please explain why you did not apply to Colonel Garnett ? Answer. — I applied for my second payment at the Treasury because I had received my first there. I did not know that Colonel Garnett was disbursing agent. I had been informed that I must apply at the rtment. Quest ld)i by Mr. Singleton. — Please state the reasons that prompted you to present the ten dollars to Colonel Garnett. Answe r . — I did so at the suggestion of Colonel Baylor ; it was not for any services he had rendered me, but because 1 thought his salary was inadequate. R. W. BURKE. G. A. Freeman, acting sub-collector of the Confederate States war tax for the city of Richmond, having been duly sworn, stated: I did not know the bill allowing additional compensation to collectors had : ill informed by Colonel Garnett. Colonel Garnett called at my office and asked me why I did not call and get the balance of my pay. I sent my deputy to Colonel Garnett's office, and received a cheek for three hundred dollars I was so well pleased with the additional pay that I voluntarily gave Colonel Garnett ten or twenty dollars, 1 do not remember which. The conversation I had with Colonel Garnett was since the first of January, 1862. 1 have at no time had any conversa- tion with Colonel Garnett previous to the passage of the bill. Question by Mr. (hirry. — When did you give Colonel Garnett the ten dollars ? Answer. — On the same day I received the check, I gave him ten or twenty dollars. Question by Mr. Singleton. — Do you know of Colonel Garnett's having exercised any influence or having attempted to exercise any influence upon any member of Congress to procure the passage of the bill giving additional compensation ? Answer. — I have no such knowledge. Qi estion by Mr Smith. — With -whom originated the suggestion of making the present of ten dollars to Colonel Garnett ? Answer. — I cannot state positively ; it may have originated with him or myself. Question by same. — What directions did you give to your deputy, if any, when you sent him to get the money ? Answer. — I told him if he could satisfy Colonel Garnett with any reasonable amount, to present it to him; did not consider myself in debt to Colonel Garnett, and what I gave him I regard as a voluntary act. What I meant by satisfying Colonel Garnett, I did not know whether Colonel Garnett would' accept so small an amount. Question. — What did you intend this ten dollars for? Answer. — I intended it as a gift to Colonel Garnett ; I felt grateful to Colonel Garnett for his kindness to me ; 'he had the trouble of receiving and distributing this money to the collectors ; had an office here and it was very expensive living. I did not know whether he had any increased pay or not. GEO. A. FREEMAN. WITNESS FOR MR. GARNETT. Alexander Simms, collector for Chesterfield county, having been duly sworn, stated as folio The first knowledge I had of the passage of a bill giving increased pay, was since Christmas last. That information I received from a deputy collector of Mecklenburg county. During a conversation with the collector, I stated that I thought I would make Colonel Garnett a present as I did not think his is good as ours, if we got the $300, it being more expensive living in the city than in the country. Jle also consented to the same. Not long after .this conversation oc- curred I went to the Colonel's office to collect the amount. After I had received the check I proposed to make him a present of $25, and gave him my reasons for so doing, which reasons are stated above. He refused to receive it, and stated that some had pres' nted him with $10, and I then presented him with $10 which he received. Question by Mr. Garnett. — When you offered to present me $25 did I not refuse to accept it, stating that some had offered to present me more, but that 1 would only receive $10 as a present ? flnswcr. — That is about what passed. Question by same. — Had you any knowledge that there was an effort being made to procure increased compensation ? Answer. — None whatever. ALEXANDER SIMMS. William. 0. Taylor, sub-collector for the district of Richmond, being sworn, stated : 18 The first knowledge I had of the passage of this bill was through Colonel Garnett. some time since t] danuar; . in pas- sing ray office, which is directly on his way in p: lip. g call at hi s hat day, or the ne t, and >r what was due me, I asked liim what the amount was. He to! ' M). I told him I would call that .. DBce the i lock, he was then settling with ! b-collector the amount jluo him. After him the ch< ck for $300, hi - 'lector,) took it and a lonel f). Ho said he would and thanked him. Colonel Garnett then said he would settle with me, it turn next. lie then wrote me a che $300 which I ng what I the sub collector was •tl him if he would accept sent. He said that he would, and that others had given him the same amount. That is all that passed between us. Question by Colonel Garnett. — Did you not hear me say that I had no claim :;d or charged no fee, but would only accept it as a present ? Ariswt r. — I did, lion by same. — You say that suspecting what the $10 given me by the collector was for, you were prompted to follow the example. Will you explain what you mean by that . ; . — I had heard from several persons that you had either lost 1 deal of your property or had it suspended, and living in Rich- mond, under a heavy expense, I thought it might be a pecuniary benefit. Question by the same. — Did you know, previous to the passage of the act allowing additional compensation, of any effort being made to pro- cure the passage of said act ? wer. — Not to my knowledge. testion by Mr. Smith. — Was the $10 presented to Colonel Garnett as a remuneration for any trouble he had in procuring the passage of the act, or for pay to the collectors under it? Answer., — The $10 was not for the trouble he had in either connec- tion. Question by the ( >u know of any influence having -, by Colonel Garnett, to procure the passage of the bill granting ad litional compensation to the sub-collectors '. Answer*. — Not to my knowledge. W. 0. TAYLOR* Mesrrs. Hilton, Collier, Clark, Lyon, of Alabama, IiErsKELL, Hanley, and Conrow woe sworn and testified as follows : Question by Mr. Garnett. — Did I approach you or attempt to exer- cise any iniluence with you in regard to securing the passage of a bill giving additional compensation to the sub-collectors of the Confede- 1!) rate States var tax, either aa a member of the committee that reported the bill, or as a member of the House of Representatives ? Answr by Mr. Hilton. — You never spoke to me. on that sir either as a member of the committee or House - f Representatives. Answer by Mr. Collier. — My response is the same as that of Hilton. Answer by Mr. Clark. — You never spoke to me on that subject either as a member of the committee or House of Represcntati- yourself or through any other person, nor have I any acquaim with the collector. Answer by Mr. Lyon, of Ahbama — L was a member of the com- mittee to which the bill was referred granting additional compen- to collectors. I never heard you say anything on the subject or had any communication with you in any form on the subject, 'although I have had conversations with you frequently, and have known you for about twenty years. Ansicer by J. B. HeiskeU, of Tumcssee.—l do not think that you ever mentioned the subject to me, at any time. I was appointed on the committee and notified of its first meeting, but for some reason did not attend. I was never notified again or heard of the committee till the report was made. J. B. HEISKELL. Answer. — In response to your question, I can say that I did not know your name until this moment. I have never had a word of con- versation with you, nor have I had any correspondence with you di- rectly or indirectly on the subject named in your question, or on any other subject whatever. T. B. HANLY, A. H. CONROW. STATEMENT VOLUNTARILY SUBMITTED BY COLONEL GARRETT, APRIL 6, 1S63. RicHMOiND, April 6, 1S6.3. To the Committee of Investigation: Gentlemen: From the character of the resolution' under which you act, I should have preferred the introduction of a much greater num- ber of the late collectors of the C. S. war tax for Virginia than I have been enabled to do, in consequence of their distance from this city, and their dispersion in the army and in different parts of the State, rendering i difficult, if not impracticable, to procure their at- tendance. ! shall content myself, therefore, with the limited number who have testified in the case. These were residing in this city and sojourning here temporarily from different counties adjacent to it, and all who could be found here since your investigation was instituted, (known to be here,) have been summoned. I preferred to have the collectors themselves to those acting as attornies, simply because they could recite all they knew, if anything, bearing upon the subject of investigation, -while the attornics were empowered to perform certain acts for their principal?, withoti ;' the cir- cumstances indue " action. With these Ia1 fc v explanations were entered into by me, inasmuch as I well un the extent of their commission, and believ principals alone-, as the parti' ■ le for their own acts, neither misn stood the light in whioji their presents were received by me nor the causes operating upon themselves in their bestowment. With these prefatory remarks, I proceed to the main subject of investigation. I understand its scope to be, to enquire, first, if I used any influence, or attempl ipon Congress to pro- cure the passage of the bill granting additional compensation to the collectors of war tax ; and secondly, what .means were used or ployed in effecting such legislation, if used at all, and wefe th such sr as to effect or implicate my integrity. These seem to be the salient points of the resolution and to them I shall address If with a single remark or two. None of the witnesses intro- duced make any charge of the kind and express the - as gene- rally ignorant that such legislation was in contemplation by Congress; and the testimony of the members of the committee which introduced the bill in question, so fully vindicates me from so absurd a charge, that I think it a useless consumption of your time to allude toit farther. Any reasons of public policy in my estimation, which ever occur to my mind, I always have and ever shall communicate to the legislators of my country freely and patriotically, as is my birthright to do, and I frankly avow to the committee, that if I had been' aware that the subject of a more liberal and just compensation to the col- lectors was in the contemplation of Congress at the time, it would have received a hearty rec'o.: mendation from me in any congressional circle in which I might have chanced to be present where it was in- troduced. The difficulty of obtaining the services of good collectors in times like these, would have been greatly increased, if the allow- ance of $100 Only had been adhered to, and as a mesns of securing efficient officers in future tax collections, I believe the increase of compensation was a measure of true wisdom and sound policy . This much I said to my official superior, the enlightened chief of the Treasury, who fully concurred in the opinion with me, and I have but little doubt that I did, when the bill that allowed only $100 was passed, so express myself to any of my acquaintances in Congress with whom I conversed. Beyond this much which became my posi- tion as an officer lately in the charge of this department of finance in the State, and as a free citizen and a gentleman, I never could have gone or been induced to go, I trust, for all the issues of the Treassry ; and I scorn the imputation of ever having used or attempted to use any- dishonorable influence, as alike inapplicable to every member of Congress known personally to m a , as to myself. I shall, therefore, leave this branch of the subject to your fair judgment upon the evi- dence, with all the confidence inspired by "a conscience void of offense," and a perfect reliance that my case will be decided upon the most just and righteous principles* J I The next branch of the investigation "before you has reference to my conduct with others than members of Congress, namely, tha late collectors of Confederate States war tax in this State. The gravamen, then, of the whole matter resolves itself into this question, viz : were the donations, made to me by some of the late collectors after their official duties had been performed and their connection with the gov- ernment and me, had been severed for many months, improperly offered by them and improperly received by me ? This I conceive to be a fair presentation of the subject, although not embraced in the language of the resolution under which the committee acts, except so for as it may connect itself with any corrupt influence brought to bear upon Congress, in its action upon the additional compensation bill for collectors. In other terras, is it illegimate for. ex-officers of the gov- ernment, at any time after their terms of service have expired, to make an offering of friendship or present as a voluntary gift, any amount however small, to any one who holds an office under the gov- ernment for any purpose whatever ? The affirmation of this principle as au invariable rule of action, I take it, would be too broad and circumscriptive of personal liberty to be insisted on. The re'aiions of friendship, the kindlier charities of life, to say nothing of the possible necessities or exigencies of parties thus situated, especially iri times like the present, of inflated currency and excessive prices, when allowances or salaries fixed in previous years upon a specie basis, become totally inadequate to defray necessary expenses of officers, and when, ( as in now frequently the case,) by the presence of the enemy all other resources are cut off. The principle, then, is not so broad. I presume, in any one's moral code, and is not to be adopted in its full extent without proper qualification and just restriction. What, then, is the restriction to be imposed upon it, to conserve, at the same time, the public morals and protect the personal rights of individuals ? Evidently this is to be sought for successfully only in the charac- ter of the transaction itself, in the object had in view, and the nature or quality of the motives inducing or operating upon the parties to it. Here is the true bed of justice, the infallible standard of equity, by which all such matters may be measured, adjusted and decided with satisfactory convictions of truth and right. If the object to be effec- ted by the donation interferes with no rights of others, is an honorable and proper one, or so believed to be at the time by the parties, and the motives are unselfish, friendly, generous, or even arising from an undue appreciation of honest services rendered, whereby beneficial results have been supposed to accrue to the parties, it .would be un- just and cruel to impute criminalty in the transaction. In reference, then, to the relations upon this subject which have re- cently existed between me and the late collectors, the presence of all these elements of a pure and honorable transaction will be encoun- tered. Their official terms had long before run out, and mine was about to expire by limitation, and since the 1st of January, and during the entire period embraced in the transactions with witnesses who acted under powers of attorney, I had ceased to be a government officer, and was without income derived from it. These gentlemen collectors were as ind pise, and having ill of them aver, to rem me for any influei • • 1 1 v rn of their o\\ mral evil object could they have had in view? They assign various motiv inducing their 'da me. All of thenj knew that 1 fice'and r . this place during my term of i 1st October, 1861, to me. and had saved them as well as .1 asses*- ouble and expense in thus residing in this ex- to a rural district where board was (.•heap, but which they would only Ij*ve reached by private conveyance at large cost. They all knew that 1 was not compelled by the law of my appointment to repide in this city, and that it wag impossible to support a family here upon a salary ilxed a year and a half ago, and never since in Some of them had received my personal ser- vices in attention to their private concerns. Some of them, perhaps, believed that, in consequence of my residence here, where 1 had an extensive acquaintance with public men, coupled with their knowledge of my frequently uttered opinion of the inadequacy of the first al- lowance of >'i"'i', the impolicy as well as she injustice of such mea- gre compensation, some Influence, honorable and proper, arising from that fact, may have attracted the attention of Congress to their equitable claim-. In that view they may have given me an undue credit for their unexpected good fortune, without, by any means, im- peaching my honor, and. in this feeling of generosity inado me a present. Some gave me from personal considerations of kindness, in consequence of hearing that, by the occurrences of the war, I was debarred from the use or enjoyment of most of my property now in the enemies lines. These are some of the reasons assigned which opera- ted on those gentlemen. There were many, I suppose, the nature of which I did not enquire into. In fact, after they were apprised that 1 had no claim or charge against any of them, I supposed my duty in the matter at an end, and as the donations proffered over a small amount were invariably rejected, I concluded they always had good motives for thei; generosity. They were never suspected of any others, and it would be unjust and uncharitable to do so, in a case so voluntary as the one we are now considering. They were free citizens, and if, in view of the many expressed opinions by them uttered in my office, they thought my salary was insufficient for my expenses, and therefore generously agreed amongst themselves to make me a small donation I did not feel called upon in honor or morals to reject it. Withal, I felt the less disinclined theret >, after I knew that, from the 1st day of January, my term of service would close, and still the unfinished business of the office would have to be attended to at my individual expense. My office has remained open for the transaction of that old business alone until this time ; and if my character was avaricious, it would illy compare with the commonest wisdom to keep up an estab- lishment and reside here for such a purpose, without a cent of emolu- ment from the government. Knowing then that my expenses would have to be continue,d while my salary would cease after the 1st of January, and as this office had been rented, and my residence had, from the beginning of my official term, been made here at great comparative expense, as a convenience generally to those having connection with the collectors of the war tax in this State, when these small donation were received, I did not feel, under this state of circumstances, that my honor was at all involved. Many of the collectors were gentlemen of high social and intellectual positions, and many of those who acted under power of attorney for them, were in the highest social and professional positions, and although no concealment was ever made by me, and the subject conversed upon freely to all of these ; yet I can aver, with entire truth, that not a surmise of doubt, or suggestion of impropriety was ever made by any one. Many of these gentlemen were my intimate acquaintances, and others esteemed friends, and it does seem strange that this transaction in which so many were parties of high, deservedly high, character, should have found none to hint at its impropriety, and that I should thus be left in my ignorance to view it as honorable — if it be otherwise. . But gentlemen it is not so; it lacks all the ingredients of guilt, its bone, its muscles, and its iiesh ; yea, even its ghost or its shadow. The amount of the whole affair seems to be this and no more, viz. : some of the late collectors taking into view my low salary for times like these of inflated prices, and withal, from a belief that my continual residence here had attracted attention to the subject of their inadequate remuneration, were so much pleased to find, unex- pectedly to them, that the additional compensation had been made, generally determined to make me a present; and, I knowing all the expenses incurred in living here, on account of the gcueral con- venience to all parties connected with the collection of the war tax, after stating explicitly (as all testify) that I had no charge, claim or demand, against any of them, agreed to accept these small offerings of their generosity. The transaction was without; any concealment, and it soon became known among the absent late collectors, and hence the instructions to their attorneys to hand m sent, or words to that effect. If there is anything wrong in this, I did not see it in that light, especially as these gentlemen had been out of office for more than six months, and were as independent of me, as I Gf them : and in add i: ion to all this, I was from the presence of the enemy and the continuance of the war cut off from my own resources in a great degree. " Gentlemen: Tn conclusion of this hurriedly, and I fear, confusedly written letter, it is legitimate that I should say a word or two of myself. I am in advanced life, and up to this date I have possessed an unblemished character and a good reputation in society and among my fellow countrymen. In all this long period, I have enjoyed the 'confidence of all the communities in I haw lived, have filled muny places of honor am! .1 many fiduciary trusts with honor unimpeached, and it would be a harsh conclusion to suppose that now in my old age, I would willingly sacrifice my fair name and fame, my God, my country, my fa id myself, with all that M vs life :; .:, by countenancing in the most open and "unconcealed ma; iction in which I perceived the I have not don . nd I shall therefore awail n with n '* c once toward • Sdcnce that there will be found :ion to i q my of char:, A*, -pectfullv, your obedient servant, II. T. GARNETT, J.ntr Chipf Collector of C. S. War Tax LETTERS SUBMITTED BY COLONEL GARXETT. Salem, April -1, 1S63. Colonel II. T. Garnett: Ddab Sir: After my respects. ! wish to ask you upon whose evidence and by whom was this charm' made against you i\>l exacting a fee from the sub-collectors I I will state positively that you did not a-fce from me. I gave our representative in the Legislature a r of attorney to collect what was coming to me, and requested hipa t0 hand you ten dollars as a free will gift for the interest shown by you for the sub-collectors, thinking his business wtis to obey instructions and no further. Your friend. JAMES G. McCONKEY. Please write to me ; and anything I can do for you in this matter it will aiford me a pleasure in doing. Fredericksburg, Y.\., March 2S, 1863. I do hereby certify that 1 was the tax collector of the Confederate States" war tax for this district, and that 1 was so appointed by Col. Henry T. Garnett, chief collector for the Stat" of \ irgiuia, and that 1 received in satisfaction of my services the lull sum of Jour hundred dollars, and that no part of the said sum was demanded by or paid to the said Henry T. Garnett for any services rendered by him in pro- curing extra pay to his collectors, or for any other purpose whatever. This statement, it is proper to say, is made, by me of my own accord and without any solicitation whatever. JAMES B. SENER. Hollinger Corp. pH8.5