Title: Amos T. Akerman to Frederick Theodore Frelinghuysen, 14 August 1871
Date: August 14, 1871
Source: Transcribed from digital images or a microfilm reproduction of the original item. For a description of the editorial rationale behind our treatment of the correspondence, see our statement of editorial policy.
Location: National Archives and Records Administration
Whitman Archive ID: nar.03273
Contributors to digital file: Elizabeth Lorang, John Schwaninger, Anthony Dreesen, and Nima Najafi Kianfar
Aug. 14, 1871.
Hon. Fred'k. T. Frelinghuysen,
Newark, N. J.
On account of the change in the office of Commissioner of Internal Revenue, I have not been able to give an earlier answer to your letter of the 3d instant respecting the case instituted by District Attorney Swoope against the Central RR. Company of New Jersey, for transporting on their road barrels with the Revenue stamps uncancelled, in the Western District of Pennsylvania. To-day, I have had a conference on the matter with Mr. Douglass, the Commissioner.
I think that the relief which you desire is provided for in Section 122 of the Internal Revenue Act of July 20, 1868, (15 U.S. Stat. 166,)—and I suggest that the Company make an application for compromise to the Commissioner of Internal Revenue under that section.
Inasmuch as the law thus provides for compromising such cases, I should hardly feel authorized, by virtue of the general right of direction which the Attorney Gen'l has over District Attorneys, to dispose of the matter independently of the Commissioner of Internal Revenue and the Secretary of the Treasury, as therein provided for
Very respectfully, &c.
A. T. Akerman, Attorney Gen'l.
Case of U.S. Int. Rev. ag't N. J. Central RR. Co.