Alluding to the fact that I was about forty years of age when I was admitted to the bar, Griffin said: "I think he will study law and enter the profession rather late in life." His last letter to me was as solemn as death itself, but he could not omit an instance of his habit: "The doctors tell me that I have water around my heart, but I know it isn't so, for I have drank nothing but beer for six months." This paragraph was commenced for the purpose of citing another instance of his quality. In our office was a volume of my treatise on the Excise and Internal Revenue Laws of the United States. Many years after Griffin's death I found this entry on the fly-leaf of the volume: "DEDICATION "To the memory of Caesar Augustus in whose reign there went forth the decree that all the world should be taxed, this book is respectfully dedicated by the AUTHOR."] END OF VOL. I.