Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1866-04-13

The Senate bill 20 provide Tor the reVi-
sion and consolidation Of statutes Of the
United States. Read twice and referred
TO Committee on Judiciary.
Mr. DOnnelly introduced a bin to es-
tablish Northwestern Land District
I Adjourned.
THE TEST OATS.
Statements Of the Secretary Of the Treas
ury and the Postmaster General.
The President has transmitted commu-
nications from the Secretary Of the Treas
ury and the Postmaster General, ad-
dressed to him by those officers, suggest
ing modification Of the oath Of Office
prescribed by the actof Congress approved
July >, 1852. He fully concurs in their
recommendations, and as the subject
/ pertains to the efficient administration Of
/ the revenue and postal laws in the South
! ern States, he earnestly commends it to
! the early consideration Of Congress.
STATEMENTS OF THE SECRETARY OF THE
TREASURY.
The letter Of the Secretary Of the
/ Treasury contains the names of cOllec-
/ tors Of internal revenue, assessors, assist
! ant assessors, collectors and surveyors OF
customs, etc, appointed since the over
throw Of the rebellion in the Southern
States. who have not been able to take
literally the oath Of Office prescribed by
the act approved July ,, 1852. Besides
these officers, a considerable number
perhaps the larger prOportion-of those
holding subordinate positions in revenue
departments have been also. unable to
comply with the requirements Of the
statute. AS a consequence they have
served without compensation, as their
accounts could not be audited by the ac-
counting officer of the Government.
Many of these officers have performed
very important duties with fidelity, and
not a few must be in great distress by
reason Of their inability.
When the appointments were made,
it was found that it would be difficult to
find competent officers in many Of the
Southern revenue districts who could
take the cath referred 10, but so impOr-
tant did il seem to the President and the
Cabinet for the purpose Of equalizlng the
public burdens, that the revenue system
should be established throughout the re-
bellious States with as little delay as prac-
ticable, and that the unpleasant duty Of
collecting taxes from an exhausted and
lately rebeilious people should be per-
formed BY their own citizens, that the
Secretary of the Treasury did not hesi-
tate 80 recommend for appointment per-
sons Of whose present loyalty there was
no question, bot who might either viii
lingly or unwillingiy, during the progress /
Of the rebellion have been so connected d
with the insurgent States and Confede-
Har Ia "a
the oath Of Office. This was not done
from any disposition TO disregard the
law, but with an honest and sincere
purpose Of collecting the reyenus with
as little troU bic to the tax payers as pos !
sibie.
The eOur try vas in a peculiar condi- !
ton. The rebellion had come 10 a sud |
den close. All resistance TO the United I
States authority had ceased, and some 1
seven millions Of people in a state Of ut |
ter disOrganizstiOn were left without any
civil government whatever, and without /
even an adequate military protection |
against anarchy and violence Under 4
these circumstances, as it seemed clearly 4
70 be the duty Ct the Executive TO pro !
ceed at once 70 establish the Federal au- |
thOrity and civil government IN those |
States, so it seemed TO be Necessary 10 /
GeHaral Government. As the country /
was passing from state Of war TO a /
state Of peace. and he emergency seemed /
10 be too pressing to adIlit Of delay until 1
the meeting Of Congress, it vas thought 4
that the test oath might, in view oi the
great objects to be attained, in some 1
6ases be dispensed with; or rather that 4
persons might be permitted 10 hold reve-
nue. offices who G0Eid take il only IN I
qualified form. No one aagld have re-
gretted more than the President and the I
member of the Cabinet the necessity /
which existed for this course, but there
seemed to be no alternative, and it was
confidently hoped that, under the cir
cumstanees Of the case, it would be ap-
proved by Congress.
Among those whose names are pre-
sented TO the President the Secretary has
nc reason 70 suppose that there Is one
who can Justly be charged with being in
strumental ia instigat.rC the rebellion,
few may have Contributed 30
its support and continuance. some with
strong attachments for the Union had
the States IN which they lived
into the war against the Unit6d States,
under the baiafnl influence Of the doc
trine 0f state s0Verfignty. Some had 1
ties, as the only means OF sappnTtipg
their families; others 70 escape conscrip-
ton, Dr 10 lie ia a better condition 10 !
resist at the proper time the Confederate
rule. Not one j. knGEn 70 have been a
OF unfriendly 10 Ins Govern
ment at the commencement Of the war.
A very slight change IN the Oath-a
change that would nEt cover particle
Of present dislOyalty elaLie post
Df Them % hold the offices they are now
90 aoaeptably filing. Great loss 20 the
and great Inconvenience to
he department. Ipgst rssflt from the dis
Gf theiF services
After stating the reasons at large Wny
he oath should be modified, the Secre-
.arv SAYS; f',.rhe rebellion grew out Of
'ni-soon,sp, of opinion between the peo-
lie of the free ana sia,'e-' states, tiie ieglt-
mate result Of difference Of ingiiyp
ions. With The abolition Of slavery all
cal difference Of opinion and all serious
.suses Of estrangement ought rapidly 20
lisappear. It VIII be q calamity, the ex-
ent OF which cannot nov be estimated
10Th 70 this nation and the cause Of civil
liberty throughout the world, IL instead
lf looking 10 reconciliation and naF-
nony, the action Of the Government
hail tend 70 harden and intensity . sec
s,,1-nalism between the Northern and
souths;n States.
iTATEAfEEf o. THE PosTaIAsTER-GEN En-
EkAEy II
The general 10 hlscommu- ]
lication says As a means Of restoring ,
he business Interests Of the Southern /
States and Of aiding IN the re-establish-
ment Of their constitutional relations
with the Government u WaE deemed ,
important By the President aud 6a6ii.et ! i
hat the mails should be introduced, and I
,ostofsices H1opened in those States as ,
,apidlv as possible 70 which end the ,,
Of the Department were prompt
y and have been continuously directed
& sriolls causes have doubtless contributed /
. he failure in accomplishing all that
vae nroposad. but that resulting from the
,atb nre-orited By The act Of July Q, 1852,
nd March 2, 1858, has Ret been The least,
While II has been ihe Oae 70
which nv attention has been the
most freoaently called. This, as he
4 iEaIjn.d 10 believe, has not
being Owned exclusively 70 there not be-
ing ioyal persons wRC could rot take the
path, but 10 the limited comp bel6EEtqn--
most Of the offices offering sufficient IN
TO persons 70 act a. postnias-
.er. and 70 Che uuwillingness of many
lthers who might ,iherWise do so on
account Of the Inconvenience and COM
or0ulise Of their positions, which they
ear would result from taking the oath
when the majority Of their neighbors
,oryslst of those who have Ia some form
sjded 10 the rebellion, To ohYiaie these !