I was assigned to a small room on the first floor of the Treasury building, on the right of the lower door fronting on Pennsylvania Avenue. First, I read the statute and formed for myself an idea of the process by which the machine was to be set in motion. The statute was a remarkable exhibition of legislative wisdom under the circumstances, but it was incomplete in parts rather than imperfect in plan. In the course of two or three days Mr. Chase assigned to me three clerks from other offices in the Treasury, and all of them were very competent assistants--Mr. Estes, Mr. George Parnell, and Mr. A. B. Johnson. The order of assignment I do not recall. Mr. Estes went to New York in a few months, where he engaged in business. Mr. Parnell remained in the department many years and until his death. Mr. Johnson was subsequently transferred to the Lighthouse Board, of which he is the chief clerk. We first considered what blanks would be needed to enable assessors and collectors to perform their duties and make proper records and returns. Then we devised the books for the local offices, and for the offices in Washington. There was but one error as tested by experience in the preparations of the blanks and books, and the forms were followed in the department, except so far as changes in the law required alteration. Thus far there has never been a fraud or defalcation that was attributable to inadequate checks in the system. While I was at the head of the office, Mr. Chase never required me to retain a clerk who was incompetent or untrustworthy. There were times, however, when he looked to appointments with reference to Presidential preferences, and he always considered himself in the line of succession. Mr. Chase's mental processes were slow, but time being given, he had the capacity to form sound opinions. Not infrequently, when I called at his office for conference, he would say: "My mind is preoccupied-- you must either decide for yourself, or call again." As a result, he never gave an opinion or tendered any advice in relation to the business of the Internal Revenue Office while I was at the head of it. Mr. Chase had only a limited knowledge of the business of the department. Indeed, only a very extraordinary man could have administered the business of the department systematically, with a daily or frequent knowledge of the doings of the many heads of bureaus and divisions, and at the same time have matured and put into operation, the financial measures which were required by the exigencies of the war.