Several heads of bureaus were notoriously intemperate. This condition of things was due in part to the war and to the exigencies of the department consequent upon the war; and in part it was due to the constitutional infirmities of Mr. Chase and Mr. McCulloch. In some respects they resembled each other. They were phlegmatic in temperament, lacking in versatility, and lacking in facility for labor and business. Mr. McCulloch was diligent, industrious and conscientiously devoted to his duties. He had been crippled in his administration by the conflict between Congress and the President. The head of the Treasury needs the confidence of the President, and the confidence and the support of Congress. The latter Mr. McCulloch did not enjoy, and there were indications that in some respects he differed with the President. He was hampered by the fact that any change in the personnel of his department would be followed by inquiries from one party or the other, coupled oftentimes with complaints and criticisms. Great evils existed in the revenue system. The controversy between Congress and the President led to many removals of collectors of customs and of internal revenue. Their places were supplied by persons who could accommodate themselves to both parties. The President was made to believe that the applicants were his friends, but that their relations with Republican Senators were such that they could secure confirmation. When nominated these men represented themselves as good Republicans and friendly to the Congressional policy. From such persons an honest performance of duty could not have been expected. Hence gross frauds upon the revenue were perpetrated and in most instances by the connivance of those in office. The returns for the last year of Johnson's administration, and the first years of Grant's administration, showed that the loss on whisky in the first named period was not less than thirty million dollars. That there were other great losses was proved by the facts that the payments on the public debt were less than thirty million dollars during the last year of Johnson's administration and that the payments were one hundred million dollars during the first year of Grant's administration, and that without any additional sources of revenue. If Mr. McCulloch's first statement had been true in the most important particulars, his second claim would not have been open to debate. It was true that the department had passed the point where there was any exigency for money. The Government was no longer a borrower. Payments on the public debt had been made, but otherwise nothing had been done to relieve the country of the interest account, nor was the credit of the Government such that any practicable movement in that direction could have been made.