Richard Yates to O. H. Browning and Lyman Trumbull

State of Illinois

Executive Department.

Springfield Dec. 10th 1861,

Hons. O.H. Browning & Lyman Trumbull

Gentlemen,

Will you favor me with your attention to a very important matter.

It is the unanimous wish that the State should get the 15 perct. deduction on her quota of the Direct tax provided for by the Act of Congress Aug 6,1861, and that the tax should not be collected by the U. State directly. An examination of the 3rd Sec. of the Act satisfied me that the Governor could not decide the mode in which the State would pay her quota - whether by set off - whether by paying directly – or whether by assessing and collecting or other mode without action by the Legislature. Yet being much averse to a call session, I came to the conclusion above very reluctantly, and got Mr Butter,

(who is also very averse to a call session) to see Judge Logan, and get his written opinion. Judge Logan, after full examination, informs me that he is very clear that a call Session is necessary – As soon as he furnishes me his opinion in writing I will send you a copy, but I may not get it soon. Now, as to time for the Call Session – the Governor, under the law of Congress for raising the tax, is required to give notice to Sec. Of Treasury of the intention “to assume and pay or to assess, collect & pay” on or before the 2nd Tuesday of February, 1862 - There is sufficient time to give the notice for a call Secession & have it before February, but it would conflict with the Convention which begins first Monday in January.

What I desire you especially to attend to for me is this: to ascertain whether the Sec. of the Treasury will consider a notice of the intention to assume & pay by the Governor sufficient.

without any previous legislature sanction. Second whether notice cannot be given by the Governor, and the call session holder after the 2nd Tuesday in February to determine the mode in which the State will pay the tax.

Also to suggest that as sessins of the Legislature are very expensive and would in consequence to a good degree deprive the State of the saving of the 15 percent, whether some amendatory law should not pass requiring the Governor in a State having no regular session to decide the matter.

In a word, I desire your assistance with the Treasury department in the premises, and your views in relation tot the whole subject matter at the very earliest date practicable, and shall be very much obliged to you.

Very Respectfully

Richd. Yates

Copy to Hons. OH Browning & Lyman Trumbull

Dec 10th 1861