The extent and variety of Mr. Rollins's business relations make it impossible to characterize them with brevity. Integrity and fair dealing have marked his whole career as lawyer, commissioner, banker, and railroad manager. His motto is, "Live and let live." The pecuniary interests of friend, neighbor, client, trader, relative, or stranger are never prejudiced by partisan opinions. An opponent and friend stand, in business relations, on the same foundations. His large experience in money matters creates the impression that he is a safe adviser in the purchase of stocks; he is, therefore, often importuned to decide for others questions of investment. Where men are known to be honest and faithful in handling money, even strangers ask no other security for their property. Such is the law of association that binds together honest and honorable business men. Large pecuniary enterprises prosper in their hands, because they fear God and love justice and truth. Of every such man it is said, "Whatsoever he doeth shall prosper." So God ordains. This title, "_in office_," covers nearly the whole professional life of Mr. Rollins. After six years of successful practice of the law, he was elected to the legislature of New Hampshire from Somersworth. He held this relation for three years; during the last two, 1861 and 1862, he was chosen speaker of the house. It was a period of great excitement, the very outbreak of the civil war. Though young and inexperienced, he acquitted himself with the highest credit to himself and honor to the state. At the close of this responsible and difficult work, he was appointed, by President Lincoln, cashier of the bureau of internal revenue; and the next year, deputy commissioner of the same department. In 1865 he was made commissioner of internal revenue, one of the most responsible positions that any citizen of our country has ever been called to fill. The office was new, important, and burdensome. No finite mind could comprehend and control at once its multitudinous relations. Its net-work covered the whole territory of the United States. The property of the entire country was subject to its inspection and taxation. More than a million of dollars, every day, were received into the treasury from six thousand agents, for whose official integrity the head of the department was responsible. In new cases, the commissioner was often obliged to act as law-maker, judge, and executive. The cases admitted of no delay. The safety of the state required prompt decisions. These sprung up as intuitions. In his official report, made to congress in November, 1865, the commissioner says: "When it is recollected that the present generation only know by tradition or obsolete statutes that taxes have ever been imposed in this country on articles of their own manufacture, and the objects of internal traffic, or upon the various crafts and professions in which they were employed; and when, too, it is