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June 21, 1869.

Hon. Wm. A. Richardson,

Acting Secretary of the Treasury.

Sir:

I have the honor to acknowledge the receipt of your letter of this date, with papers enclosed, all relating to the case of H. J. Noyes, arising under the Internal Revenue laws. I understand that Noyes has been indicted, charged with knowingly making false returns of tobacco manufactured by him—that his factory and its contents have been seized, and an information of forfeiture filed against them—than an assessment has been made upon him for deficiencies in his return of

Tax	$17,749:47
Penalty	8,874:73
In all	$26,624:20

—That he offers to pay

As Tax	$8,833:77
Specific penalty	2,243.15
In all	11,078:92—

—Payable, one half on the notification of the acceptance of his offer, and the remaining half in three equal payments in six, nine, and twelve months thereafter—and that this is to be received in compromise of this assessment, and these suits.

Without considering whether this offer should be accepted, if the money offered were all payable immediately on the acceptance of the offer, I feel unwilling to recommend the acceptance of the offer in the terms in which it is made, for the reasons I have given in my letter to you of this date relating to the case of Baker, Beach, & Co.

The papers transmitted with your letter are returned herewith.

Very Respectfully,

E. R. Hoar,

Attorney General.