The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1868-08-13
The INTERNAL REVENUE COMMlssIOSERsuIP

Opinion or the Attorney General on the Resig.
nation OF Commissioner Rollins-The Power
Of the President to Fill Vacancies During
the Recess Of the Senate.
WASHINGTON August H. 1e6s
The following the letter of Secretary McCulloch
10 United States Attorney General Evarts and the
opinion Of the Attorney General in response there.
to-
WASHINGTON, August I, 1858.
DEAR SIR-Enclosed hand you a copy of a letter
addressed by Mr.. f. A. Rollins, Commissioner OF In
ternal Revenue to the President OF the United States
the sth day OF June, 1865, and also COPY OF the
Presidents endorsement thereon, dated August s,
1868. Under these circumstances the following ques
tions are presented for your considerations
Ffrst-ls the office OF Commissioner Of Internal
Revenue vacant2
SECOND II the once is vacant when did the va.
cancy occur and can successor 10 Mr.. Rollins be
appointed during the recess OF the Senator
The ONCE or Commissioner OF Internal Revenue
being very important and responsible one II 10 de
sirable that there should be no doubt TO the legal
Won viii favor me with your opinion upon the aues
tons thus presented TO you ut your earliest conve-
nience. Very respectfully, your 9bedien, servant,
H. McCULL0CH.
Secretary Of the Treasury.
To Hon. WIN. NJ EvARTs, Attorney General.
OPINION or ATTORNEY GENERAL EvARTs.
The following IL the opinion OF Attorney General
Evarts on the resignation OF Commissioner Rollins
and the power Of the President to ill vacancies
occurring during the recess OF the senate:-
Hon. HuGu MCCULLocH, Secretary or the Treasury
SIR-I have given to the subject submitted to my
consideration by your letter OF the eth inst In rela
ton TO the present condition OF the ONCE OF Com
missioner OF Internal Revenue, the most careful
attention. The presents Itself as follows:-Mr
Il. A. Rollins, holding the civil oice OF Commissioned
OF Internal Revenue, TO which he had been appointed
by the President OF the United states, by and with
the advice and consent OF the Senate addressed to
the President under date OF June 1885, the follow
ing letter.
OFFICE or INTERNAL RsvHxuK,l
WAsHINGToN, june 8, 1858.
Rln pursuance TO purpose known to my friends for
several nonths hereby tender the resignation OF
omce 70 ke eject upon the qualification OF my successor
nominated by yourself and confirmed by the Senate.
"a ROLLINS
Commissioner OF Internal Revenue.
Upon the 9TH OF August, INST, the President placed
upon lnls etter tne following endorsement-''The
resignation or r. A. Rollins as Commissioner OF In.
ternal Revenue, dated June g. 1905 is this day &C.
cepted" Upon these facts you desire my answer to
Two questions, yz:-Fifst, IL the ONCE OF Commits
sloner OF internal Revenue vacantS Second, II the
once Is vacant when did the vacancy occur, and
recess OF the Senator
The ONCE OF Commissioner OF Internal Revenue is
as you suggest, very important and responsible one
Its intelligent efcient and faithful administration IL
matter OF the greatest interest to the public revenue
and the pubic credit and u IL Justly subject OF
soctude with the President that his fll duty under
the constitution and the laws in respect TO this once
and its administration shall be fulfilled The oues-
lions which you address to me come TO be of pract.
cal and substantial interest In the executive admin
istration OF the government only by force OF the re-
cent legislation OF Congress known the Tenure OF