Mr. HOWARD. Mr. President, as I understand the statute of 1862, it creates a disqualification in the case of every person to hold an office under the U.S. who does not take the oath Inscribed by that statute. I confess that with me it is a serious matter to jpemt to place any person who does not take the oath there prescribed. It appears to me that a question of law of considerable importance arises, which is this: whether a person not having taken this oath and taking upon himself the responsibilities of such an othee can be held legally responsible for his acts. Can he hesued upon his official bond and held responsible for any default which he may commit to the Government, if he has not taken this oath? Whether the law be the one way or the other upon that particular point, it appears to me to be a question of sufficient importance to receive the careful attention of the Senate. The act of 1862 declares that no person shall exercise an o the c under the U.S. who does not take the following oath: “I do solemnly swearthat I have never voluntarily borne arms against the U.S. since I have been a citizen thereof; that I have voluntarily given no aid, countenance, counsel, or encouragement to persons engaged in armed hostility thereto; that I have neither sought. nor accepted, nor attempted to exorcise the functions of any office whatever under any authority or pretended authority in hostility to the U.S.; that I have not yielded a voluntary support to any proterided government. authority. power, or constitution Within the U.S. hostile or inimical thercto and I do furtherswcnr that, to thabwt of my knowledgeandability, Iwillsupportand defend the constitution of the U.S. againstall pnemies foreign and domestic; that I will bear true aith and allegiance to thesame; that I take this obligation freely, without anymental reservation or purpose of evasion; and that Iwill wclland faithfully discharge the duties ofthc officeon which I am about to enter. So help mo God.” That is the form prescribed by the statute. In some cases in which persons have been appointed to office by the SecyTreasury, it appears that he has waive this oath, and prescribed another, which is in the followrng orm. I read from his own report: “, having been appointedto the o the cofcollectorof customsfortho district of do solemnly sincerel, and truly swear that I will diliizently and faithful y executethe duties of the said officeof collector of the customs, and will use the best of my on deavors to prevent and detect fraudsin relation to the duties imposed by the laws of the U.S. I further swear that I will support the constitution of the U.S. ” It will be seen at a glance that a very mate rial part of the statutory oath is here dispensed with, and that part is, that the officerlias never voluntarily home arms against the U.S. since he has been a citizen thereof. It is stated by the SecyTrealsu that he has found it very difficult, not to say impossible. in certain districts in the insurgent States to find persons who were able to take the statutory oath; and it would seem that therefore he has omitted to enforce that prowsion of the statute of 1862. I know not where this dispensing plower may not go. If aplaui statute of the U.S. may be disensed wrth in one case, it may in another. this the misfortune of the country if it be impossible to find a loyal man in a southern district who is able to take the oath reapired. It does not in my judgment pertain to e SecyTreasury or any other functionary of the Government to under take to alter the laws which we pass; and it seems to me that he would be better consulting the interests of the U.S., better consulting his own duty, to have referred this whole subject to Congress for further legislation than to have undertaken to set himself up as a legislatIor on so serious a sublect as this. as. this, however, sir, Without any intention o casting a reflection upon the very intelligent and ver able SecyTreasury. I rather sp of it. as an admenition to all officers and persons in authority that the 1st example which the are to set to the country is obedience to the aws. If the laws are defective, the Congress of the U.S. possess the necessary power to correct them. I hope, sir, that the amendment of lhe honorable Senfrom Massachusetts will be adopted, and I shall of course vote for it. I thin it necessa as an admenition to the honor able SecyTreasury that we, the congress of the U.S., are the lawmakmg power, and that his duties are confined simply and solely to the execution of the laWs as they are enacted here.