Minnesota Politician & U.S. Tax Commissioner, Delano T. Smith, Archive Including Recommendations Signed by Colfax, Ramsey, Spinner, & More 

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Nov 21, 2014 - Nov 22, 2014

Set Reminder 2014-11-21 10:00:00 2014-11-22 10:00:00 America/New_York Bidsquare Bidsquare : American History https://www.bidsquare.com/auctions/cowans/american-history-279
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• Lot Description
  Minnesota Politician & U.S. Tax Commissioner, Delano T. Smith, Archive Including Recommendations Signed by Colfax, Ramsey, Spinner, & More 
  
  Lot of 11 documents pertaining to the political career of Delano T. Smith, previously housed in a scrapbook owned by him. 
   
  Born in Litchfield, NY, and educated at the Clinton Liberal Institute, Smith (1830-1905) studied law and was admitted to the bar in Albany in 1852. He then traveled west to Dixon, IL, where he briefly practiced law. Within three years, Smith moved to Minnesota and became a prominent political figure in the Republican party, representing the state in both the house and senate. He specialized in financial matters, and as a result was highly recommended to serve as auditor for the US Treasury Department under Salmon Chase during Lincoln's first administration. Although he lost out on this position, Smith was later appointed to the office of US Direct Tax Commissioner of the state of Tennessee, which involved collecting taxes from the rebel states. His 1863 and 1864 appointments to this position, each signed by Lincoln, are offered as Lots 185 and 186 in this auction. Smith held this position from 1863-1865, when he resigned and moved to New York to work in real estate. Smith also worked with his brother to promote the first subway in New York City, known as the Arcade Railway. However, in 1869, he decided to move west to Marshalltown, IA, where he again worked in real estate and engaged in farming and stock raising at his farm known as Highland Home. Smith remained in Marshalltown until his death on May 10, 1905. 
   
  The lot features the following letters of introduction and/or recommendation for Smith, signed by political figures of the Civil War period: ALS, including written recommendations from Francis E. Spinner (1802-1890), US Congressman, New York, and Preston King (1806-1865), US Senator, New York. 2pp. May 14, 1859; ALS, recommendation from Alexander Ramsey (1815-1903), US Senator, Minnesota, and Secretary of War. 1p. August 18, 1859; ALS Schuyler Colfax (1823-1885), future Vice President under U.S. Grant. 1p. October 1, 1859. Addressed to Governor Banks (likely Nathaniel Banks of Massachusetts), with a glowing introduction to Smith. 
   
  A manuscript recommendation of Smith to the office of Auditor, dated June 20, 1862, from Washington, and addressed to Salmon Chase, Secretary of the Treasury, is also included, and features signatures of several members of congress: Richard Franchot; Fernando Beaman; F.A. Pike; Schuyler Colfax; John Goodwin; John Potter; Theodore Pomeroy; John Rice; George Julian; Burt Van Horn; James Wilson; F.F. Low; A.A. Sargent; R.E. Trowbridge; and John Hutchins. The document is partially affixed to album page, and a September 30, 1863, signed letter of introduction from J.M. Edmunds, Grand President of Grand Council of Union League is mounted to opposite side of page. A manuscript pass through military lines for Smith from "Headquarters, Military Division of the Mississippi," Nashville, TN, January 4, 1865, signed by General J.D. Webster also accompanies the lot and is mounted to portion of album page, with a letter to Preston King, signer indecipherable, including a strong recommendation of Smith mounted to opposite side of page. Lastly, the lot includes 4 land grants issued to Smith, each secretarial signed, from the administrations of Buchanan, dated 1857 (2), Johnson, dated 1866 (1), and Grant, dated 1870 (1). (See also Lots 185-187 and 206, which relate to Delano T. Smith and descended directly in his family.)
  
  Provenance: Descended Directly in the Family of Delano T. Smith

  Condition

  As indicated in description, four of the documents are partially mounted to each side of album page that was once part of scrapbook owned by Smith. Expected folds in documents, with some partial separation along some of the folds. Edge and corner wear to some of the documents. Otherwise, letters remain legible and ink is bright.
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