COMMISSIONERS OF INTERNAL REVENUE SINCE THE 
ORGANIZATION OF THE INTERNAL REVENUE OFFICE 
IN 1862 
GRORGE S. BourwEeLl, of Massachusetts, from July 17, 1862, to March 3, 1863, 
both dates inclusive, 
fosepH J. LEWs, of Pennsylvania, from March 18, 1863, to June 30, 1865. 
WiLniaM OrrToxN, of New York, from July 1, 1865, to October 31, 1865. 
EDWARD A. RoLLINS. of New Hampshire, from November 1, 1865, to March 10, 
1869. 
ToLUMBUS DELANO. of Ohio, from March 11, 1869, to January 2, 1871, 
John W. Douglass, of Pennsylvania, Acting Commissioner from November 
1, 1870, to January 2, 1871. 
ALFRED PLEASONTON, of New York, from January 3, 1871, to August §, 1871. 
Jorn W. Dovcerass, of Pennsylvania, from August 9, 1871, to May 14, 1875. 
DANIEL D. Pratt, of Indiana, from May 15, 1875, to July 31, 1876. 
FREEN B. RAUM, of Illinois, from August 2. 1876, to April 30, 1883. 
Henry C. Rogers. of Pennsylvania, Acting Commissioner from May 1, 1883, 
to May 10, 18S3. 
John J. Knox, of Minnesota, Acting Commissioner from May 11, 1883, to 
May 20, 1883. 
WALTER Evans, of Kentucky, from May 21, 1S83, to March 19, 1885. 
JosepH S. MILLER, of West Virginia, from March 20, 18S5. to March 20, 1889. 
JorN W. Mason, of West Virginia, from March 21, 1889, to April 18, 1893. 
fosepH S. MILLER, of West Virginia, from April 19, 1893, to November 26, 1896. 
WILLIAM ST. JoHN Forman, of Illinois. from November 27. 1396, to December 
31, 1897. 
NATHAN BAY Scort, of West Virginia, from January 1, 1898S. to February 28. 
1899. 
*BORGE W. WILSON, of Ohio, from March 1, 1899, to November 27, 1900. 
Robt. Williams, jr.. of Ohio, Acting Commissioner from November 28, 1900. 
to December 19, 1900. 
Ton W. YErkES, of Kentucky. from December 20, 1900, to April 30, 1907. 
JorN G. Capers, of South Carolina, from June 3, 1907, to August 31, 1909. 
Rovar E. Caper, of Virginia, from September 1, 1909, to April 27, 1913. 
WILLIAM H. OsBorN. of North Carolina. from Avril 28. 1913. to September 25. 
1017. 
DANIEL C. ROPER, of South Carolina, from September 26, 1917. to March 31, 1920. 
WILLIAM M. WILLIAMS, of Alabama, from April 1, 1920, to April 11, 1921. 
Millard F. West, of Kentucky, Acting Commissioner from April 12, 1921. to 
May 26, 1921, 
Davip H. Brag. of North Carolina. from Mav 27. 1921. to date. 
' Mr. Delano was appointed and commissioned Secretary of the Interior November 1, 
870. He did not resign the office of Commissioner of Internal Revenue, and therefore 
became the legal holder of two offices, Commissicner of Internal Revenue and Secretary of 
‘he Interior, as he might legally do, for the duties of the two offices are distinct and com- 
»atible. (Converse v. United States, 21 How., 468; United States v. Saunders, 120 IJ, S., 
126.) 
He continued to hold the office of Commissioner of Internal Revenue until his succes- 
0r was appointed and qualified, but was absent from the internal-revenue office and dis- 
*harged the duties and received the salary of the office of Secretary of the Interior and 
of that office only. 
Deputy Commissioner Douglass was Acting Commissioner of Internal Revenue in the 
absence of Commissioner Delano (15 Stat., 168), and continued to be so until Alfred 
Cleasonton was commissioned as Commissioner of Internal Revenue, January 3. 1871. 
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