The Louisiana Democrat. [volume] (Alexandria, La.) 1845-1918, 1866-04-18
Modihoationsof the Test Oath Be
port Of Secretary Of Treasury.

The President transmitted c0mmunica-
tions from the Secretary Of the Treasury
and the Postmaster General, addressed to
him by those officers, suggestinga modifica-
ton Of oath Of Office prescribed by the
act approved July I'd, 1862. He fully con-
ours in their recommendations, and as the
subject pertains to the efficient administra-
ton of the revenue and postal laws in the
Southern States, he commends it to the
early consideration Of Congress. The let
ter of the Secretary Of the Treasury con-
tains the names OF collectors of internal
revenue, assessors, assistant assessors, col
Ilectors and surveyors Of customs, etc, APP
pointed since the overthrow ofthe rebellion
in the Southern States, who have not been
able to take, literally, the oath Of office pre-
scribed by the act approved July I'd, 1862.
Besides these officers, a considerable num-
Der, perhaps the larger portion OF those
holding subordinate positions in. the Rev.
enue Department, have also been 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 accounting officers OF the
Governments.
Many of these officers have performed
very important duties with fidelity, and not
few must be in great distress by reason of
their inability. When the appointments
were made it was found it would be difficult
to find competent officers in many OF the
Southern revenuejdistricts, who could take
the oath required, but so important did it
seem to the President and Cabinet, for the
purpose of equalizing the public burdens,
that the revenue system should be estab-
lished throughout the recently rebelliops
States with as little delay as practicable,
and that the unpleasant duty Of collecting
taxes from an exhausted and lately rebel
lious people should be performed by her
own citizens, that the Secretary Of the
Treasury did not hesitate to recommend for
appointment those men Of whose present
loyalty there was no question, but who
might have, either willingly or unwillingy,
during the progress of the rebellion, been
so connected with the insurgent States and
Confederate Government as to be unable
to take the oath of Office. This was not
done from any disposition to disregard the
law, but from an honest and sincere pur-
pose of collecting the revenues, with as lit
tie trouble to taxpayers as possible. 5s
| The country was in a peculiar condition.
The rebellion had come to sudden close.
All resistance to the authority of the Unit
ed States had ceased. and some seven mil
lions Of people, in "a state of utter disorgan-
ization, were left without any civil govern
Ement whatever, and without even an ade-
1uate military protection against anarchy
and violence. Under these circumstances,
as it seemed charity to be the duty of the
Executive to at once establish the Fede-
raj authority and civil government in these
States, SO it seemed to be necessary to car
Iry into effect the revenue laws Of the Gen
eral Government, as the country was pas
sing from a state of war to one Of peace
The emergency seemed to be too pressing
to admit Of a delay until the meeting Of
i Congress-. IT was thought the test oath
might, in view of the great objects to be
attained, in some cases be dispensed with
or rather that persons might be permitted
/ to hold revenue offices who could take il
only in a qualified form. No one coulo
have regretted more than the President and
members 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 circuln
stances Of the case, it would be approved
lhy Congress.