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June 26, 1869.

Hon. Geo. S. Boutwell,

Secretary of the Treasury.

Sir:

I have received your letter of to-day, with the accompanying papers, all relating to the case of Landrum and Fissler of Illinois arising under the Internal Revenue laws. It seems one or more indictments have been presented against these persons, charging them amongst other things with knowingly making false returns of tobacco manufactured by them; and an information of forfeiture is pending against the contents of their tobacco factory. They offer to pay in compromise of these suits, and of all liability on account of the violations of law, on which these proceedings in Court were instituted,—as tax, $2865:24, specific penalty, 596:30—in all $3461:54, payable one half on being notified on the acceptance of the offer, and the remaining one-half in three equal payments in six, nine, and twelve months thereafter.

The Commissioner of Internal Revenue is of opinion that this offer should be accepted. I do not find in the papers any Report from the District Attorney. It has been represented to me that this is an exceptional case. I recommend that the offer of compromise be accepted.

The papers are returned herewith.

I have the honor, &c. &c. &c.

W. A. Field,

Acting Attorney General.