Year: 1868

carried by the law u eHo


tent of precluding. a termina-
tion Of the officers. hold upon


his office by the united VIII or the


Executive and the Senate, except by
the sole and specific mode OF the ap-


pointment, confirmation, and qualIh-


cation of a successor. This term held


open an Office into which he shall


once have been admitted, is put dis
| tinctly by the act as a matter of the
officers right and title. The cOnse


quence of this is, there is no other
possible mode of vacating the Office
thus protracted against the will
of the officer during the ses-
sion of the Senate, however faga-
cious and imperious his personal


or off cial conduct may be except


through the conditional process of
impeachment During the recess of
the Senate the remedial proceeding of
temporary suspension for cause by


the Executive, followed by accusa-
ton to the Senate aud Judgment
thereon, is provided, and may result
in the removal of the officer without
che necessity of the simultaneous ap-


pointment, confirmation, and qualiti-
cation of his successor. The Ian
guage of the section securing the


right and title to the oficeholder is
too clear to admit of doubt, that any


person holding any civil Office to


which he has been appointed, by and


with the advice and consent of the
Senate, and every person who shall


hereafter be appointed to any such
office, and shall become duly qualified
to act therein, is, and.shall be entitled
to hold such Office until successor
shall have, been in like manner ap-


pointed and duly qualified, except as


herein otherwise provided" )" Mr.. Roll
Inns, then, at the date Of his letter to
the President, was entitled to hold
the Office of Commissioner of Internal
Revenue until q successor should have
been appointed, by and with the advice
and consent of the Senate, and should
have qualified; and the only inter-
ruption of this, his personal rights,
possible, under the law, was the gen.


email process Of impeachment and
judgment thereon-the special pro.
ceeding of suspension, accusation and
judgment thereon, provided by the
act itself, and which obviously par
takes OF the nature of impeachment.
1t rested, then, under the operation OF
this law solely, with DIR. Rollins to
determine whether he would vol
unfairly put an end to his
hold upon the office by a
REIMBURSEMENT or resignation OF
it; and the question whether the


Office is now vacant must, in my Opin-
ion, turn entirely upon a just con-
struction of the effect Of the letter of.
MIR. Rollins In this regard. This let


ter is manifestly framed with the in


tent of conveying an impression that


the writer does place himself. in re-
spect to his official position and the


public service, and to the power and


duty of the President in connection


Herewith, upon different form from.
that in which the law against or with


out reference to his wishes leaves
him: but upon duly weighing
all parts of this official communica-
ton to the President, with respect
60 the Commissioner, would require
use, if possible, to give some othcIal
efcacy to. | cannot hesitate to pro-
neunce it entirely without any legal
operation whatever upon Mr.. Rollins
tenure of office. [ am obliged to re-
gard it as q present. tender OF reslg


QabtOD.
the office. only upon and after the
event which Is named and described
blythe writer as condition precedent
to it's having that effect. This event
in the language bof Mr.. Rollins, ad-
dressed to the President, is the
qualification of any successor noml-


mated by yourself aud confirmed by


the Senate?" it will be perceived that
this event, which is to ripen this ten
der Of resignation into a rellnqulsh-


ment of the office is precisely the ac-


tion of the Executive, and of the Sen
ate, and of the successor of Mr.. KOl-
Inns, which by the terms of the tenure


of the civil act, it deprlves him OF his
| office, and consequently OF any power


or will in regard TO its relinqulsh-
ment.


I cannot, therefore, give to this
letter any official or legal force what
ever. In placing at the discretion or
disposition Of the President any


power over the Office OF Commissioner
| of Internal Revenue, which he did
| not possess without it. Lit remains
| only for me to consider whether the
endorsement upon the letter of Mr..
| Rollins, made by the President on


the 9th of August, operates upon the


position of the Office of Commissioner


of Internal Revenue, as respects its


vacancy, or his present authority
to fill it. Undoubtedly, if an


officer of the Government places
in the hands of the President


a conditional resignation, which takes
effect as an official or legal relinquish-
| mant Of his Office, upon such eondl-


tion, it is competent for the Presl-
de ut to assent to the eodition or not,
as IL NAV seem to him discreet, and IN
such a case an endorsements OF this


description woulc indicate his acqul


escence of this disposition OF the


Office. which had been made by the
conditional resignation. / have, how
ever, In the nugatory character which
I have assigned to the letter


of Mr.. Rollins, sufficiently shown thai
In my opinion 1t possessed no legal OF


official operation whatever upon the


office, or the Presidents authorlt.


over 1t, to which the endorsement


could attach itself, and l must con


slider that the Office OF Commissions


of Internal Revenue, and Mr.. Rollins


hold upon it, remains the same as Il


his letter had not been written or the
Presidents endorsement made there her
on. and the Office is not vacant. Tht


conclusion renders 1t unnecessary t
consider CT reply to your second ques
tion. which arises only In case
! should have found reason to pro
, nounce the Office In question vacant
; / have disposed OF the matte
| submitted to me wholly with tn
| premises of the existing leglsla
ton governing the question, and with
out any discussion of the larger topic
1 +orcb;ng 4he copfern1itv or repue