has more than fulfilled the most cherished hopes and expectations of those who conceived the idea and which has furnished from the first a valuable source of revenue for the government with little hardship or unnecessary friction among the people at large. The stamp tax took effect nominally on the 1st of October, 1862, less than two and one-half months after Mr. Boutwell entered upon his duties as commissioner, yet before he resigned, five months later, he had the office so well established, and its work so thoroughly organized throughout the United States, that its usefulness was assured and it has continued to the present time upon practically the same lines that he laid down. In July, 1863, three months after he retired from the office, he published a volume of 500 pages, entitled “A Manual of the Direct and Excise Tax System of the United States,” which included the act itself, the forms and regulations established by him, his decisions and rulings, extracts from the correspondence of the office, and much other valuable information bearing on the subject. This work has ever been accepted as authority, and still forms the basis of the government of the internal revenue system.
Before Mr. Boutwell was admitted to the bar he was retained by the county commissioners of Middlesex County to appear before a legislative committee of the years 1854 and 1855 against the division of that county and the erection of a new county to be called the county of Webster with Fitchburg for the shire. Emory Washburn appeared for Worcester County and Rufus Choate for Fitchburg and the new county. The application failed in 1855 and again in 1856. Mr. Boutwell’s arguments on this petition, made March 25, 1855, and April 23,
