tor of internal revenue in the city of New York. He had
been a good cavalry officer, a graduate of West Point, and the
President was attached to him. My acquaintance with Pleasanton was
limited, but I was quite doubtful of his fitness for the place. My
opposition gave rise to some delay, but at the end the appointment
was made, the President saying in reply to my doubts that if he did
not succeed he had only to say so to the General and he would leave
at once. The appointment of Pleasanton was urged by Mr. Delano and
General Horace Porter as I understood, both of whom were very near
the President.

Pleasanton had been informed of my position, and although I was his
immediate superior he did not call upon me, nor did he ever, except
upon one occasion, come into my office, unless I sent for him. On
my part I resolved to avoid any criticism upon his official conduct
unless compelled to do so. He entered upon his duties the first of
January, 1871, and although in several instances I had occasion to
control his purposes in regard to contracts and to the refund of
taxes, I did not feel called upon to mention the facts to the
President. In May the President said:

"I have come to the conclusion that Pleasanton is not succeeding in
his office."

I replied: "That is so."

The President then said: "I will try to find some other place for him,
and I will then ask him to resign."

The President went to Long Branch for the summer and nothing was done.
I had very early discovered that Samuel Ward was exercising a good
deal of influence over the commissioner. It was his policy to secure
influence by giving dinners and entertainments, and, as far as
possible, he obtained the attendance of influential members of Congress
and of the chief officers in the executive departments. He once said:

"I do not introduce my measures at these entertainments, but I put
myself upon terms with persons who have power."

On a time I received a report on the subject of refunding a cotton
tax amounting to about $600,000. It bore two endorsements--one by the
solicitor "Examined and disallowed, Chesley," and one by the
commissioner "Allowed, Pleasanton."

I placed the report in my private drawer with the purpose of delaying
action until I should ascertain where the propelling force existed.
Having occasion to go to Massachusetts I was absent about two weeks.
Upon my return Mr. Ward came into my office and inquired whether I had
receiv