and aided, by his active influence, to establish the Conservative policy of that period.

In the winter of 1845 he was elected to fill the vacancy in the Senate of the United States, occasioned by the resignation of Silas Wright, who had become governor, which office he filled until the 4th of March, 1849, when he was succeeded by William H. Seward. While in the Senate, he was Chairman of the Committee on Commerce, and was also the Acting Chairman of the Committee on Military Affairs. Several highly important commercial and financial bills were reported by him, which were passed, and became, and still remain, laws. His speeches in the Senate were confined to business matters, and were remarkable for their clearness, force, and pertinency.

During Mr. Pierce's administration, he consented to accept the office of Assistant-Treasurer at the city of New York. But the duties were so arduous and confining-he always attending to them in person, and examining every day the accounts, and carrying the keys himself—that he soon resigned.

Toward the close of Mr. Buchanan's administration, the Treasury Department became considerably embarrassed for want of money. On the resignation of Mr. Thomas, the President appointed General Dix as Secretary of the Treasury. This was a wise and fortunate appointment. Capitalists had great confidence in the new secretary, and readily supplied all the money the Government needed. His previous familiarity with the affairs of the Federal Government enabled him to master the affairs of the department in a very short time. When he left it on the 4th of March, 1861, its business was in excellent condition. It was in this department that his strong Union feeling was developed. It was here he made the celebrated order, "If any man attempts to haul down the American flag, shoot him on the spot," an order designed to protect the Stars and Stripes on board of the revenue cutters, which were under his control ass ecretary. It was the ring of the true metal, and electrified all classes of men not secessionists. He was in the department sufficiently long to manifest a superior capacity as an executive officer, and to win the confidence and esteem of President Buchanan and the country.

In 1848, while yet in the Senate, much against his own wishes, as the writer knows, he was nominated for Governor of New York, on the Van Buren, or anti-Cass, ticket. The Democratic party being divided, he was of course defeated. In his letter of acceptance of this nomination, he fully avowed the principles of the Democratic party. His course has been such, that this act has not impaired his standing with the Democratic party. No one is more thoroughly attached to Democratic principles, both in theory and in practice.

When the recent war was commenced, New York brought him forward as a suitable person for military command. He was made a major-general of volunteers. General Scott, then at the head of the army, telegraphed him to come to Washington, to take a command on the Virginia side of the Potomac. On his arrival, he was most cordially received by the veteran hero, and was informed that his command would be between Georgetown and Alexandria, "nearest the enemy."

The Secretary of War (Cameron) received him with cold courtesy, without consulting with him at all.

Without any explanation this command was given to General McDowell. When General Patterson's term of service expired, it was expected General Dix would be given the command at Harper's Ferry. But General Banks, who found the duties at Maryland unpleasant, and wished to achieve military glory, was sent there, and General Dix ordered to the command of Maryland. Nearly a month passed before he was offered any command, which so annoyed and disgusted his friends, that they advised him to resign and return home. Others, and among them the writer, advised otherwise, and he remained. The duties assigned him in Maryland were more of a police than of a military character. Such as they were, he performed them to the satisfaction of every one. He so far restored patriotic feeling there that the State gave 30,000 Union majority in November, 1861. He organized the expedition which restored Eastern Virginia to her former loyal relations. When these duties were performed he was ordered to the command of Fortress Monroe, a colonel's command, against his earnest remonstrance. He applied to the President for command at

Charleston, but was refused. After General McClellan retired from Virginia and took command at Antietam, General Dix commanded several military enterprises, which he was not permitted to complete. President Lincoln offered him General Butler's command at New Orleans, which he accepted verbally. But no order ever came, General Banks being sent to relieve General Butler, and General Dix ordered to New York, at the time of the riots, and to perform little but police duties. The suppression of newspapers and the arrest of their editors do not seem to be the legitimate duties of a soldier. Against his wishes and advice he was compelled to lay violent hands upon the Journal of Commerce and The World, for publishing what came to them as ordinary telegraphic dispatches, anticipating news. They were forgeries, by a republican friend of the Administration. In these things he merely obeyed orders from his superiors at Washington. Throughout the war General Dix manifested the patience and resignation of a martyr. He served his country faithfully and well in the positions assigned him. No one could have done so better. But his superior abilities and great experience entitled him to the highest commands. General Scott thought he should be assigned to his place when he retired from active duties. But his place was given to General McClellan, who was equal to its duties, and soon taken from him to prevent his rising too fast in the estimation of his countrymen.

Why this remarkable treatment of General Dix? Why compel him to perform mostly odious and painful services, instead of giving him a high and active command in the field, where his experience, knowledge, and capacity would have been of great service to the country? Why ignore him, and take such men as McDowell, Banks, Pope, Hooker, Meade, Burnside, and others who had fewer qualifications? The answer is at hand. When in the Senate of the United States, General Dix's high character, talents, and experience became known throughout the Union, as it had been for a long time in New York. His name, in various quarters, had been associated with the office of President. Although there was no organized party in his favor, a large number of Democrats preferred his nomination in 1860. Had he been then

nominated, secession would have had nothing to stand upon. There would have been no division in the Democratic party, without which Mr. Lincoln could not have been elected. Without his election the South would have had nothing to complain of or fight about.

It was well understood in all quarters, by good observers, that Lincoln's reëlection depended upon not allowing any Democratic military man to win victories and military success enough to aid in his election. A man of the high character and standing of General Dix, as a civilian, might be a formidable candidate. If to his present qualifications should be added successful military achievements, he would prove a formidable competitor. Hence, instead of giving him the command General Scott had intended, he was not permitted to occupy a military position where he could add to his already high reputation. To make all safe against popularity already acquired, he was placed where he must perform just those services which would tend to diminish it. He was called upon to perform odious and known illegal duties which would tend to injure him and prevent his nomination. He was doomed to be killed by the administration, and was compelled to strike blows which those ordering them intended should have that effect. The loss of two battles at Bull Run, at Fredericksburg, and other places, are among the fruits of this fatal policy of refusing commands to competent men and conferring them on men of known unfitness. If permitted fair play, competent generals would have ended the war the second year, and with it would have ended the sectional administration of the Republican party, as well as the thrift of the shoddyites. The maxim "not to swap horses when crossing a stream" was in point, and to which full effect must be given. Lincoln must be reëlected. This was the supposed necessity. Nothing must stand in its way. There was great thrift, as well as hopes of reëlection, in continuing the war. It was the question of reëlection and Republican supremacy which prevented General Dix receiving a command worthy of him. President Johnson wisely sent him minister to France. A more suitable appointment could not have been made. General Dix is a ripe scholar, and has travelled much. He is now an industrious

student. His "Winter in Madeira" and "Summer in Spain and Florence" prove him a close and accurate observer and charming writer. He stands deservedly high in France and with all foreign ministers there. He is now rendering our country good service. We have said thus much of General Dix because we know some of his acts and positions, and the conduct of others toward him have been misapprehended. We state what we know, and draw our own conclusions, for which he is in no respect responsible.

86.-INTERNAL REVENUE TAXES.

The word taxes is broad enough to cover every thing which the Government collects of the people. They are direct and indirect, the latter including duties, imposts, and excises. Direct taxes are imposed directly upon property, upon which they are a lien. The amount to be collected is fixed, and this is apportioned among the States according to their number of members in the House of Representatives. This is expressly required by the Constitution, so that there must be twice as much collected in States having two members as in those having but one. The last act, laying a direct tax, passed in 1861, has never been executed. The mode of assessing and collecting very much resembles that in use in New York and other States.

Duties are a tax paid on imported merchandise for permission to land and consume it, collected at custom-houses.

Imposts, although the meaning has varied in different ages, mean those further demands at the custom-houses made by governments for various purposes, such as harbor charges, money to be expended in lighting the coast, tonnage on vessels, fees of officers, and money paid for the king's private use for permission to carry on trade with different foreign countries. In this country we now collect officers' fees, and formerly collected tonnage dues and light money.

Excise originally meant a tax paid by the manufacturers and venders of beer, cider, perry, and like drinks; but in time extended to nearly all kinds of manufactures, sometimes imposed upon those who made, and at others upon those who consumed them. The internal revenue taxes are, except that on incomes