The national Republican. [volume] (Washington City [D.C.]) 1866-1870, 1868-02-06
COMMISSIONER OF INTERNAL REV
ENUE.

We shall not in anything we may DAY to-day
discuss the fitness or unhtness OF this man or
that for the high and important position Of
Commissioner Of Internal Revenue. We are In
terested, and the whole country is chiefly in
terested, to have the best man, irrespective Of
his party Affiliations.
In times like these we ne cd man Of large ca
pacity and business experience. He must have
these qualities In an eminent dcgree-integrity,
fidelity to his trusts, and unhinching courage
Fraud, bribery and corruption rule the hour.
Attempts to evade the payment OF the revenue
tax are everywhere apparent, and the whisky
rings have stolen and are stealing millions Of
dollars from the Government. This state OF
things to large extent may be the fault Of the
laws, and those whose duty 1t is to appoint
faithful and capable officers, from the Commits
sioner down, will not be excused II they neglect
this necessary precaution.
The act which establishes the Bureau of In
ternal Revenue gives to the Commissioner i'm
portant powers. Hei authorizedto settle suits,
to remit taxes, sc. The following sections are
explicit upon this point:
"The Commissioner of Internal Revenue shall
be and Is hereby authorized and empowered to
compromise, under such regulations as the Sec.
arising under the Internal revenue laws, whether
pending in the court or otherwise" (section 1T9,
act July rs, lseeD and again IN relation to suit:
is said; "That upon the institution Of any such
suit or proceeding II shall be the duty OF said
attorney to report to said commissioner the full
particulars relating to such suit or proceeding,
and 1t shall be the duty Of the Commissioner OF
Internal Revenue with the approval Of the Sec
rotary of the Treasury to establish such rules
and regulations, not Inconsistent with law,
for the observance OF revenue onicers, district
attorneys and marshals respecting suits arising
under the internal revenue laws, In which the
United states Is aparty, as may be deemed ne
cessary for the just responsibility Of these on
GERS, and the prompt collection OF all revenues
and debts due and accruing to the United States
And again, in relation to the refunding Of taxes
II Is said that "the Commissioner of Interna
Revenue, subject to the regulations prescribe,
by the Secretary OF the Treasury, shall be, ant
Is hereby, authorized on appeal to him made =
remit refund and pay back All take. erroneonsi
collected without authority, and all taxes tina
shall appear to be unjustly assessed or exeessiv,
In amount. or in any manner wrongfully col
lected, }" &C., &c.
Thus 1t will be seen that the commissions
upon whom is conferred supreme power must b
man Of capacity, of much business experience
sound lawyer, and one whose moral charActe
Is unimpeaehable, and a man whom bribery o
corruption cannot reach. His political antecs
dents and his partisan procliyities are not mate
rial. provided he has In an eminent degree thes
other qualities. We are not the special advocate
or any man, excepting so far as he meets tn
requisites named above and we believe that tn
people who have the taxes to pay will agre
with US in this particular.
In conclusion, we have only to say that "
hope there is to be no hasty and ill-advised A.
tion In the contemplated change OF the Comm
sioner OF Internal Revenue.