2d Session. No. 62. ENFORCEMENT OF INTERNAL REVENUE LAWS. LETTER FROM THE SECRETARY OF THE TREASURY, TRANSMITTING Report of the Commissioner of Internal Revenue to the Secretary of the Treasury, in reply to House resolution of February 10, 1880, making inquiry for information tending to explain the necessity for employment of armed men in enforcement of the internal revenue laws. MARCH 16, 1880.-Referred to the Committee on Ways and Means and ordered to be printed. TREASURY DEPARTMENT, March 16, 1880. SIR: In response to the resolution of the House of Representatives, dated the 10th ultimo, That the Secretary of the Treasury be requested to lay before this House all evidence on file in the Internal Revenue Office, and all papers, reports, letters, and other documentary evidence from official sources, going to show the true state of affairs tonching the enforcement of the internal revenue laws in Northeast Georgia, and tending to explain the necessity for the employment of armed men at the instance of the Internal Revenue Bureau, and which may give information to the House of Representatives on this subject, I have the honor to transmit herewith a detailed report thereon from the Commissioner of Internal Revenue with accompanying documents. Very respectfully, Hon. S. J. RANDALL, JOHN SHERMAN, Secretary. Speaker of the House of Representatives. TREASURY DEPARTMENT, Hon. JOHN SHERMAN, OFFICE OF INTERNAL REVENUE, Secretary of the Treasury: SIR: In compliance with the following resolution FORTY-SIXTH CONGRESS, SECOND SESSION. CONGRESS OF THE UNITED STATES, IN THE HOUSE OF REPRESENTATIVES, February 10, 1880. Mr. FERNANDO WOOD submitted the following, which was agreed to: Resolved, That the Secretary of the Treasury be requested to lay before this House all evidence on file in the Internal Revenue Office, and all papers, reports, letters, and other documentary evidence from official sources, going to show the true state of affairs touching the enforcement of the internal revenue laws in Northeast Georgia, and tending to explain the necessity for the employment of armed men at the instance of the Internal Revenue Bureau, and which may give information to the House of Representatives on this subject. Attest: GEO. M. ADAMS, Clerk and your instructions indorsed thereon, I have the honor to submit the following report: From the proceedings in the House of Representatives I infer that the immediate cause for the introduction and passage of the foregoing resolution was the organization of a large force of United States officers for the purpose of seizing illicit distilleries and arresting illicit distillers in the second collection district of Georgia, which includes the territory referred to in said resolution. I transmit copies of such portion of the correspondence of this office as bears upon that subject. 1879. SECOND DISTRICT OF GEORGIA. Synopsis of correspondence. Nov. 30. Revenue Agent Wagner telegraphs that deputy collectors were attacked by illicit distillers in Towns County and forced to surrender a prisoner. One officer badly wounded. Nov. 30. Telegram from the Commissioner of Internal Revenue to Collector Clark to take measures to enforce the laws in Towns County. Nov. 30. Telegram from Collector Clark that the resistance to his officers was a violent outrage. Anticipates further trouble. Dec. 1. Collector Clark incloses report of Deputy Collector Hendrix of assault by illicit distillers in Towns County, when he was forced to surrender a prisoner. One officer wounded. Dec. 2. Telegram from Collector Clark reporting attack upon Deputy Collector Shepard's force in Rabun County, and the wounding of three of his men by illicit distillers. Dec. 2. Telegram from the Commissioner of Internal Revenue to Collector Clark directing him to employ increased force of armed men to maintain the supremacy of the law. Dec. 3. Telegrain from Collector Clark requesting fifty breech-loading carbines. Dec. 3. Telegram from the Commissioner of Internal Revenue to Collector Clark directing him to arrange for co-operation with the marshal's force. Dec. 3. Telegram from the Commissioner of Internal Revenue to Collector Clark"arms will be sent by express to-night." Dec. 3. Collector Clark telegraphs that instructions will be carried out. Dec. 3. Collector Clark telegraphs that fifty men will be force enough. Will be ready to move in three days. Dec. 2. Collector Clark incloses report of Deputy Collector Shepard of attack upon his force by an armed body of illicit distillers in Rabun County, and the shooting of three officers. Dec. 4. Collector Clark telegraphs that Deputy Wilson seized distillery with eleven men guarding it. Dec. 5. Telegram from the Commissioner of Internal Revenue to Collector Clark directing him to police every county where illicit distilleries are operated. Have wounded officers cared for. Dec. 5. Collector Clark telegraphs that he will need thirty-five men twenty days. Marshal will furnish fifteen men. Dec. 16. Letter from Collector Clark reporting visit to Dahlonega, and condition of affairs in the northeastern portion of his district. Dec. 19. Collector Clark reports attempt by illicit distillers to release prisoners arrested in Cherokee County; also, threats of intimidation for harboring internal revenue officers. Dec. 23. Commissioner of Internal Revenue to Collector Clark in reply to letter of 19th. 1880. Jan. 1. Letter from Collector Clark, giving information from counties north of the mountains. States that law-breakers are organized, armed, and determined to resist the laws. Jan. 3. Collector Clark reports seizure and armed resistance by illicit distillers. distillation. Jan. 8. Collector Clark incloses report of Deputy Collector Shepard, relative to organized force of distillers in Rabun County. Jan. 10. Letter from the Commissioner of Internal Revenue to Collector Clark, directing him to secure co-operation of Collectors Brayton and Mott in his operations in Northeastern Georgia. Jan. 10. Telegram from the Commissioner of Internal Revenue to Collector Clark, making allowance for expenses of his force. Jan. 12. Telegram from Collector Clark stating plan of operations. Jan. 14. Telegram from the Commissioner of Internal Revenue to Collector Clark, to observe economy, but push his operations vigorously. Jan. 14. Collector Clark telegraphs delay in operations of his force. Jan. 15. Commissioner of Internal Revenue telegraphs to Collector Clark to conduct his operations with vigor to avoid failure. Jan. 15. Collector Clark informs the Commissioner of Internal Revenue of communication with South Carolina officers. Jan. 15. Collector Clark makes report of operations. Jan. 20. Collector Clark telegraphs operations of his officers in Rabun County. [Telegram.] SAVANNAH, GA., November 30, 1879. Hon. GREEN B. RAUM, Commissioner Internal Revenue: It is reported that a squad of fifteen of Collector Clark's deputies and assistants were surrounded on the 24th and 25th instant by a large force of mountaineers in Towns County, and forced to surrender a prisoner alleged to be a leader among illicit distillers. The deputies were compelled to leave the county, leaving Deputy Pool in Union County badly hurt. I believe this outbreak is largely due to the recent leniency of the court in suspending sentence in over one hundred revenue cases. JACOB WAGNER, [Telegram.] ANDREW CLARK, Collector, Savannah, Ga. : TREASURY DEPARTMENT, If the report be true that fifteen of your officers have been overborne by a superior force of lawbreakers, you are authorized and directed to employ fifty armed men, if necessary, to enable you to enforce the laws. Obtain warrants for the arrest of the parties engaged in resisting your force, and give every necessary aid to the marshal for their arrest. Speedy punishment should follow upon the lawbreakers. Answer. GREEN B. RAUM, Operator: If Collector Clark has returned to Atlanta, repeat to him. Commissioner. G. B. R., Commissioner. [Telegram.] SAVANNAH, GA., November 30, 1879. Hon. GREEN B. RAUM, Commissioner Internal Revenue: I am here as witness. Will be in Atlanta by the time my deputies can start again to the mountains. The resistance to my officers was a violent outrage, and I anticipate further resistance. Report by mail. ANDREW CLARK, Collector. UNITED STATES INTERNAL REVENUE, Savannah, December 1, 1879. SIR: I transmit herewith a letter from John C. Hendrix, the deputy collector, who was in charge of the force of deputies who met with resistance recently in Union and Towns Counties. I am at a loss to express my feelings in regard to these outrages, and I am compelled to say that further effort on my part to suppress these violations will be futile unless men who violate the laws are made to feel that the penalties prescribed by the same will be rigorously enforced against them. On my return to Atlanta I will make another effort to rid those sections of illicit distillers, and will employ all the force necessary, and will call on the marshal to assist me. You will observe from the inclosed letter that there was a deputy marshal with the revenue officers. I can assure you that the plans for the trip into the mountains were well matured, and that I selected from the regular deputies my very best men-men of long experience in the service and of undoubted courage and judgment. The same sections were frequently and successfully raided last season by a far inferior force, but within the last six months there seems to have been a general change of feeling on the part of the illicit distillers toward revenue officers. Where the were then passive and permitted officers to canvass the county with comparative ease, they are now defiant and aggressive; and there cannot be the least doubt that the distillers construe the recent suspensions of sentence into acts of sympathy for them on the part of the courts. I do not say that their opinions are well founded, but I do say that since these sentences have been suspended my deputies report an increase of illicit distilling and other violations of the internal-revenue laws, and I believe their reports are true. Very respectfully, Hon. GREEN B. RAUM, ANDREW CLARK, Collector. Commissioner Internal Revenue, Washington, D. C. UNITED STATES INTERNAL REVENUE, DEPUTY COLLECTOR'S OFFICE, SECOND DISTRICT GEORGIA, Dahlonega, November 27, 1879. DEAR SIR: We left here on Monday morning, the 24th instant, twelve men in the party. We rode all day Monday and until three o'clock Tuesday morning, when we reached the Hightower River, in Towns County, on the North Carolina line. There we left our horses, and ten of us proceeded on foot to the residence of William Berrong, the notorious Hightower distiller, walking five miles after leaving our horses. Robinson, deputy marshal, having a warrant for Berrong, we went to his house; got there as day began to dawn. We surrounded his house. Just as we approached the yard he heard us and ran out of the house, undressed except for a shirt. We caught him in the yard. Instantaneous with our arresting him, the family (and a very numerous one) began to scream from every door, and would not stop halloing either from orders or threats from us. The neighbors began to answer from every direction, and before we could get him dressed they began to gather in large numbers. The distillery being about one-half mile from his residence, and reported as being simply hid away in a deep gorge in the mountains, we decided it best to get back to our horses, as horns were blowing and large numbers of men answering from every direction as far as we could hear. We went about two miles from Berrong's, being followed by a large and increasing number until we reached a narrow pass of the mountains, when we found ourselves completely surrounded by not less than thirty, if not more, armed men, and occupying such advantageous positions that we found it impossible to get through without cutting our way through, which we regarded as exceedingly risky. After exhausting every effort to find a way out, the numbers of illicit distillers still increasing, the deputy marshal finally consented to turn the prisoner loose. This we regretted to do, but our party were all satisfied that an effort to cut through would result in several of our men being killed, and perhaps none escaping. The distillers are thoroughly organized and well armed, and apparently as courageous a set of desperadoes as I ever saw. We returned to camp, cooked breakfast, and started for Union County, another field of work, some 25 miles from Towns County. We traveled all day, and about ten o'clock at night reached the location of our work on Choustoa River. We divided our party and worked as fast as possible until about 4 a. m. on Wednesday, when we all met at the appointed place. We had seized two stills, and the deputy marshal had arrested two men. As soon as it was found we were in the county every man fled and every still was pulled. We then went into another neighborhood in the same county, on the river, where we had several stills located. We again divided in order to go to two places at the same time. One party of six men left, and the other party advanced about a half mile, when we halted and arranged to leave our stock and take it on foot. While we were dismounting we heard some one in front calling "Come on, boys." We supposed it was our guide, as he was not to be seen that moment. The moon had gone down and it was very dark. Deputy Collector Pool suggested that he would ride down to the place where the party was calling. He left us, and some of the party followed in a moment, or as soon as they could dismount. They moved a short distance forward, when they met a large crowd of armed men. They came running back and notified us that a crowd was upon us. We got around the wagon in which we had the prisoners, and commanded them to halt. They were pulling and pushing some one, and saying, "Push him up, damn him,” which caused us to think they had Pool in the front. We called, "Pool," and hesitated to shoot for fear we would kill him. Just before reaching us they dodged out into the bushes and disappeared from sight. This was about 4.30 p. m. Soon our other party returned. We could hear them in the bushes, but could not see them. We soon went forward to clear the woods and see what had become of Pool. We found his horse, but could not find him. We then determined. to wait until it was.light enough to see, as it was near daybreak, and then find what |