In Whitman's Hand

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Title: W. A. Field to George S. Boutwell, 30 June 1869

Date: June 30, 1869

Whitman Archive ID: nar.01953

Source: National Archives and Records Administration. 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.

Contributors to digital file: Elizabeth Lorang, Kevin McMullen, and John Schwaninger

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June 30, 1869.

Hon. Geo. S. Boutwell,

Secretary of the Treasury.


I have considered the Internal Revenue case of W. D. Smart, of Tennessee, submitted by your letter of the 29th inst. From the letter of the Commissioner of Internal Revenue found among the papers accompanying your letter, I understand the proposed compromise to be that Smart pay, as tax, Seventy three 50/100 dollars ($73;50;)—in compromise of his liabilities for fines and penalties, two hundred dollars, ($200);—and that he pay all costs. These should, I think, be taxed in the legal manner by the proper officers. The property informed against and condemned, I understand, is not included in this compromise, but may be sold pursuant to a warrant from the court, and the proceeds paid into the registry of the Court, thence to be distributed according to law.

This understanding of the terms of the compromise renders it unnecessary for me to consider whether the provisions of the Internal Revenue laws authorizing the compromise of cases, or of suits or proceedings in courts, authorize the remission, in whole or in part of a forfeiture of property by a decree of a court, for a violation of the Internal Revenue laws in those cases where the property has never been released on stipulations, and so the title to the property has become by the decree vested in the United States, to be sold under the warrant of the Court, and the proceeds to be distributed according to law.

If the compromise proposed, is such as I understand it to be, I recommend its acceptance.

The papers are herewith returned.

Very Respectfully,

your obedient serv't,

W. A. Field,

Acting Attorney General.


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