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Memorandum1Jump to section
Mr. Walker tells me verbally that Mr. Crittenden, Mr. Cushing[,] Mr. Bates, have severally given opinions adverse to his within, the latter of which was given since this, without the knowledge of this, as Mr. W. understands; and the two former, were unknown to Mr. W. when he prepared this. A.L.
Annotation
[1] AES, DLC. Lincoln's memorandum is written on a pamphlet Argument of [Robert J.] Walker & [Frederick P.] Stanton as to the Conclusive Character of the Decision of the Accounting Officers of the Treasury, under the Act of 1789, and Especially of the Third Auditor under the Act of Third of March, 1849, Submitted in the Case of J. & R. H. Porter, Washington, 1862. Nathan Sargent, Office of Commissioner of Customs, wrote Lincoln on October 20, 1862, concerning this pamphlet ``left with you some two weeks ago.'' The case involved ``a war account, and a war expenditure, and inasmuch as Congress had given to the Secretary of War . . . the power to prescribe in advance the rules and regulations under which the Auditor should adjudicate these accounts . . . it is perfectly clear that the duty of the Secretary of the Treasury is purely ministerial, involving no discretion or responsibility on his part. . . .'' (Argument, p. 32).