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260 ings, but it is remarkable that the actual record of his decision could never be obtained from the Navy Department. An exact copy being withheld, the following was presented to the Boston Board of Trade as being very nearly the words of the late President:—

"Whereas, Franklin W. Smith had transactions with the Navy Department to the amount of one million and a quarter of a million of dollars; and whereas, he had the chance to steal a quarter of a million, and was only charged with stealing twenty-two hundred dollars—and the question now is about his stealing a hundred—I don't believe he stole anything at all. Therefore, the record and findings are disapproved—declared null and void, and the defendants are fully discharged."

"It would be difficult," says the New York "Tribune," "to sum up the rights and wrongs of the business more briefly than that, or to find a paragraph more characteristically and unmistakably Mr. Lincoln's."

A gentleman was pressing very strenuously the promotion of an officer to a "Brigadiership." "But we have already more generals than we know what to do with," replied the President. "But," persisted the visitor, "my friend is very strongly recommended." "Now, look here," said Mr. Lincoln, throwing one leg over the arm of his chair, "you are a farmer, I believe; if not, you will understand me. Suppose you had a large cattleyard full of all sorts of cattle,—cows, oxen,