Reminiscences of Sixty Years in Public Affairs, Vol. 1 | Page 3

Overseers, which position he filled until 1860. In January, 1851, he became Governor of Massachusetts by a fusion of the Democratic and Free-soil members of the Legislature, and in 1852 was re-elected by the same body. He served in that capacity until January, 1853, a period of two years, and discharged the duties of the office with ability, dignity, and honor. As a member of the Massachusetts Constitutional Convention of 1853, Mr. Boutwell had further and better opportunities to make the acquaintance and to observe the ways of the leading lawyers of the State.
At the close of the Constitutional Convention of 1853, Governor Boutwell entered the law office of Joel Giles, who was engaged in practice under the patent laws, and who as a mechanic and lawyer was a well-equipped practitioner in Boston. As a counselor in patent cases Mr. Giles had few equals. It was then Mr. Boutwell's purpose to pursue the study and engage in the practice of the patent laws as a specialty, but in October, 1855, without any solicitation and indeed without the slightest knowledge on his part, he was chosen secretary of the Massachusetts Board of Education, of which he had been a member from 1853. With much uncertainty as to the wisdom of his action in accepting the place, he entered upon his duties and faithfully and efficiently discharged them until January 1, 1861, although he had tendered his resignation in 1859. His annual reports have always been regarded as models of preparation, and that of 1861--the twenty-fourth --contains a notable commentary on the school laws of the commonwealth. He continued as a member of the board until 1863.
After several years Mr. Boutwell severed his relations with Mr. Giles, and upon his admission to the Suffolk bar in January, 1862, on motion of the late Judge Josiah Gardner Abbott, he began active practice in Boston. His first jury case was before the late Judge Charles Allen, of Worcester, yet at that time he had never seen a jury trial from the opening to the close. Mr. Boutwell had scarcely entered upon his professional career when he was called to assume a most important place in national affairs, and one that was destined to keep him in close relations with the Federal Government at Washington for many years afterward.
Among the historical events, originating in the Civil War, was the passage of the act "to provide internal revenue to support the government and to pay interest on the public debt," approved July 1, 1862. Mr. Boutwell organized the Office of Internal Revenue and was the first internal revenue commissioner, receiving his appointment while at Cairo in the service of the War Department. He arrived in Washington July 16, and entered upon his duties the following day. Within a few days the Secretary of the Treasury assigned him a single clerk, then a second, and afterward a third, and the clerical force was increased from time to time until at his resignation of the office of commissioner on March 3, 1863, it numbered 140 persons. To him is due its organization upon a basis which has more than fulfilled the most cherished hopes and expectations of those who conceived the idea and which has furnished from the first a valuable source of revenue for the government with little hardship or unnecessary friction among the people at large. The stamp tax took effect nominally on the 1st of October, 1862, less than two and one-half months after Mr. Boutwell entered upon his duties as commissioner, yet before he resigned, five months later, he had the office so well established, and its work so thoroughly organized throughout the United States, that its usefulness was assured and it has continued to the present time practically the same lines that he laid down. In July, 1863, three months after he retired from the office, he published a volume of 500 pages, entitled "A Manual of the Direct and Excise Tax System of the United States," which included the act itself, the forms and regulations established by him, his decisions and rulings, extracts from the correspondence of the office, and much other valuable information bearing on the subject. This work has ever been accepted as authority, and still forms the basis of the government of the internal revenue system.
Before Mr. Boutwell was admitted to the bar he was retained by the county commissioners of Middlesex County to appear before a legislative committee of the years 1854 and 1855 against the division of that county and the erection of a new county to be called the county of Webster with Fitchburg for the shire. Emory Washburn appeared for Worcester County and Rufus Choate for Fitchburg and the new county. The application failed in 1855 and again in 1856. Mr. Boutwell's arguments on this