Smith, Austin, fl. 1864 [Copy of report to William P. Fessenden about the first Federal income tax Florida]

Reports the results of his inquiry into the "practices & procedures & acts of the Tax Commissioners of the Insurrectionary Districts..." Informs that the Florida Direct Tax Commissioners were appointed in October 1862, and that since then, they have made two land sales, at Fernandina and St. Augustine, both of which have been alleged to be illegal. He states that if this is the case, "the Tax Commission has so far proved an entire failure...the salaries of the Commissioners & other expenses have more than consumed the amount of money received." Blames Commissioner S. D. Stickney for being absent from duty and criticizes his role in the affair. Describes the circumstances surrounding the sales in detail. Writes about the commissioners exorbitant and unnecessary expenditures, and the falsification of records, particularly in relation to Mr. Stickney again. Concludes by stating, "This correspondence & the exhibits & testimony show that Stickney was very deeply engaged in schemes of private speculation & political preferment for his friends & gave very little attention to legitimate duties of his office." Smith writes as Special Agent of the Treasury Department. Fessenden was Secretary of the Treasury.