My father was appointed by Mr. Madison, on the 9th of November, 1813, as Collector of Internal Revenue for the Third District of Ohio. He was then engaged in the active practice of his profession. He was required to employ deputies in each of the counties of Fairfield, Pickaway, Madison, Franklin, Delaware, and Knox to collect internal revenue taxes, when assessed. He took great care in the selection of his deputies, and in all cases required bonds, with security, from each deputy. At this period the only money in Ohio was local bank paper money. No silver or gold coins could be had, and the purchasing power of notes varied with the success or defeat of our armies in the field. Internal taxes were imposed on distilled spirits, on the retailing of spirits, on salt, sugar, carriages, sales at auction, a stamp duty of one per cent. on bank notes, on all notes discounted by a bank, and on inland bills of exchange. It is clearly shown by the papers on file in the treasury department that Mr. Sherman exercised the utmost care in the collection of these taxes through his deputies. No difficulty seems to have occurred until July, 1817, when the government, without previous notice, refused to take the paper then in circulation in Ohio, but demanded notes of the Bank of the United States, or its branches, one of which was located at Chillicothe. This left upon the hands of his deputies a large amount of money that soon became utterly worthless. The system of local banking failed and the loss fell upon the holders of notes, and, largely, upon the collectors of internal revenue and their deputies. Among my father's deputies the principal one seems to have been Peter Apple, of Pickaway county, who at the time of his appointment held a county office, was postmaster, and a justice of the peace. He was a leading man, of high character and standing, and supposed to be of considerable wealth. In 1817 he became embarrassed and insolvent, and was removed from his position as deputy. His bonds proved worthless, and the whole loss and liability fell upon my father. This, with other losses occurring through the failure of other deputies, was the most unfortunate event of his life. His correspondence with the Internal Revenue Bureau shows that he exercised the utmost care in keeping and reporting his accounts, and the difficulties and losses he sustained in converting local bills into such notes as the government would receive in payment of taxes. It is clearly shown that the loss was not caused by any failure or neglect on his part. In like circumstances, under the existing law, Congress has, in all cases where due diligence on the part of the collector has been proven, relieved the collector. My father declined to make any appeal for such relief, but applied the proceeds of all his property, and a large part of his earnings, to make good, as far as he could, the defalcations of his deputies. This loss was