699 



TRKASl'KY. 



in the present case ; if there was a covert design to ] appropriate to modify the conduct of the admini.-tra- 



i the authority of the government that lion of justice. 



'dy be disclosed when suitable circumstance! Ihe tact that in the sho cot tins nation 



so many instances have occurred in which treason, 

 actual or incipient, has been applied again.-t this gov- 

 ernment is not an evidence that the attachment of tho 

 people to their government is less than in countries 

 when' a more rigid regime exists, but is the natural 



.In it to light. 

 It' Uurr's ultimate intention embraced disunion of 

 the States as a consequence of a turn of affair- 

 it of the attack upon Mexico, that expectation 

 not cuter into the quc-tioii of treason as con- 



: with the early the movement, fur that consequence of the fed that (lie fOUOeptibilitV of OOI 



would ilepciul Bpoa the drift of events rather than 

 upon a concerted scheme of action. ISurr's enterprise 

 is di.-lini:iiisliahlc from others that have since that 

 time o.vurrcd hy the magnitude of the intended plan 

 and the power of the man both personally and a^ de- 

 rived from his having hold the office of Vice Pre.-idcnl 

 of the I'niled S 



The rebellion of 1861 presents marked inUnpei 

 of treason. It was brought about hv persons owing 



> .. 1 1 1 1 



governmental forms to change, arising from popular 

 causes induces that liberty to run out into 

 that direction. A more mature experience will lead 

 to a mo re distinct discrimination lietweeii legitimate 

 and improper means of inducing change in the struc- 

 ture and administration of the government. 



(A. J. \V.) 



TREASURY. The U. S. Treasury Deputount 

 was originally established by act of Congress of 



allegiance to the I'liiicd States ilthou.'.'h disclaiming Sept. '_'. 17M, and numerous amendments and en- 

 th.it fact, and the first im|>o riant act was an attack by actments have since so augmented its business and 

 armed U.dics of men upon the military force of the proportions that it is now the lar-e.-t and most 

 United Slates. Whatever may have been the actual important of all the executive departments of the 

 or assumed grounds of this :ict of war, in its legal I'nited States government. It is mended over hy a 



i .. :.n_ 'Secretary, \vlio is appointed by the President and c >n- 



tirmed hy the Senate. I" poll this otfieer devolves the 

 duty of digesting and preparing plans for the improvi- 



character it was an act of treason. Klulmrate legisla 

 tion by Congress was called out by tlie resistance 

 offered to the government. In its relation to the 

 iine-iioii of treason the stage of hostilities should he 

 divided into two parts, the one prior to the recognition 

 by Congress of the existence of a state of war between 

 tCtOppOttDf forces, and tin; other after such recoi'ni- 

 had taken place. Congress was the only power 



declare war under the Constitution, and 

 declaration was made the individuals en- 



tion 



that could 

 until such 



gaged in rebellion could only be regarded as personally 

 responsible for their conduct inimical to the govern- 

 ment. The fact that other powers might recognize 

 the Confederate States as entitled to the character of 

 belligerency could not c.han'-'e the <(uestion as it re- 

 garded the fact of citizens of the Unite.! States mak- 

 ing war against that power, for the action of foreign 

 powers could not produce any change in the domestic 

 effect of the laws of the I'nited States. 



When Congress declared the state of war to exist it 

 did so because it found that the hostile forces were 

 under the control of a government, that had secured 

 actual control over the people of the section engaged 

 in rebellion. That declaration announced that the 

 action of the United States would be against ie!i 

 government and not aiMinst the individuals of which 

 U was com nosed. The hostile conduct of the people 

 of that region became^ merged in that of the govern- 

 ment which had obtained control of them and the 

 arbitrament of war displaced that of civil judicature. 

 But although the recognition of the state of war 

 properly suspended civil functions acting in the same 

 sphere to deal with questions of that character, yd at 

 the conclusion of the war the responsibility for nil 

 acts of hostility committed before the declaration of 

 war was revived, and legally the penalties for ' 

 might have been ini|K>sed. Hut there is a cause that 

 tends to modify the strictness of the law in ra 

 t lie class under consideration, and that is a humane 

 sentiment that has obtained great force, among civilized 

 peoples that operates against the infliction of individual 

 penalties in cases where popular commotion has event- 

 uated in organized armed resistance to the public 

 authority. It was this .sentiment prevailing at the 

 close of the rebellion that resisted attempts to enter 

 upon any general policy of prosecutimr for acts of 

 treason committed during those stage- of the conflict 

 where the penalties for treason were appropriate. 



It would not be a just criticism upon the leniency 

 of the government at the close of the war to charge 

 it with weakness in not vindicaiinir tlie right of gov- 

 ernment and marking the duty of the citizen by im- 

 posing penalties for acts of treason committed, for the 

 sentiment that induced such leniency was a cause of a 

 nature recognized iu all systems of jurisprudence as 



uicnt and management of the revenue and for the 

 support of the public credit, lie is rei|iiired to super- 

 intend the collection of the revenue ; to prescribe forms 

 for keeping and rendering the public accounts, and of 

 making returns; to make reports annually, and specially 

 when called upon, and to give information to either 

 branch of Congress, in person or in writing as may Ins 

 reipiircd. respecting matters referred to him, and as to 

 all matters pertaining to his department; to grant, 

 under the limitations established by law. all warrants 

 for moneys to be drawn from the treasury in pursuance- 

 of appropriation made by Congress; and generally to 

 perform all sueh duties connected with the national 

 finances as are required by law. The fuir.-tions of this 

 officer and the multifarious business intrusted to his 

 supervision have been greatly expanded within the 

 past quarter of a century. These, as may lie imagined 

 from a contemplation of the vast interests and resources 

 of the country, are numerous, and, among others, em- 

 brace the management of the public debt, the national 

 currency and coinage, the supervision of the national 

 banks, the control and management of matters pertain- 

 ing to the internal revenue system, the customs sei \ ice, 

 the commercial marine, the light-house and buoyage 

 s\-teni of the country, the survey of the coast and 

 interior triangulalion of the I'nited States, the con- 

 struction of public buildings under control of the de- 

 partment, the collection of commercial statistics, tin) 

 inspection of steam-vessels, the marine hospital ser- 

 vice, the life-saving service, and the prevention and 

 detection of fraud upon the revenue. 



Two assistant-secretaries of the treasury are also ap- 

 pointed by the President and confirmed by the Senate, 

 cither of whom may be designated as acting-secretary 

 during the absence or inability of the secretary. There 

 are also in the office of the secretary a chief clerk and 

 nine division chiefs, upon whom, under the general 

 supervision of the secretary and assistant-secretaries, 

 devolves the general direction of the routine business 

 and operations of the office. In addition to the officers 

 connected with the secretary's office proper there are 

 in the department a first and second comptroller, a 

 commissioner of customs, and six auditors, who con- 

 stitute what are known as the accounting officers of t he 

 officers are also appointed by tho 

 President and confirmed by the Senate, and hold office 

 until the appointment of their successors. All ac- 

 counts for the receipt and expenditure of public, 

 moneys are subject to the examination and settlement 



of these officers, as the -a:n m. respectively within 



the provision assigned to each by the statutes. Their 

 official duties, as may readily be imagined, arc of vast 



