4. The necessity of laying large direct taxes does not, in this country, often arise in case of the General Government; but during and after the gigantic Civil War between the North and South, when enormous expenses had to be met, and the credit of the government sustained, the direct taxes became very large indeed. In 1861 Congress passed the “Internal Revenue Law,” by which twenty millions of dollars were to be annually raised from direct taxes on houses and lands in each of the States and Territories. By subsequent acts not only houses and lands were taxed, but almost every sort of property and business. Licenses were required for persons to carry on their profession, trade, or business; incomes were taxed; deeds, mortgages, notes, bonds, bank checks, and papers of almost every kind were invalid unless they had a revenue stamp upon them. Manufacturers had to pay a certain per-centage on whatever they made. Scarcely any calling, trade, profession, or business escaped it, directly or indirectly. 5. To carry out these provisions, the whole country was divided into Revenue Districts, corresponding, so far as convenient, with Congressional Districts. An officer of the Treasury Department, called the Commissioner of Internal Revenue, was appointed, charged with the duty of preparing instructions, forms, blanks, stamps, and licenses, to be used in the collection by the multitude of minor officers employed, and of overseeing the whole work. Each district had its chief officer, and his deputies, assessors, and collectors, by whom the money at length reached the Treasury at Washington. It created an army of officers to be paid. It was laid aside as soon as possible, and taxation made less onerous and expensive. The remarkable prosperity of the country at that particular period made it easier to bear. Direct taxes laid by the General Government are more economically collected by the State or local officials, in all ordinary cases. This was a very extraordinary and pressing one, and the people were so eager to put their debt in the way of extinction that it was endured with much patience for several years, when most of this cumbrous and costly machinery was laid aside. 6. The vast war debt, the large number of government officers employed in attending to the interests of so large and prosperous a country, the support of the army and navy, the great number of foreign representatives and agents of the government, and the public works necessary for the development or protection of the country, make a large revenue indispensable.