Statistics for occurrence #1 of “Commissioner Lewis” in article 3 of The Daily Dispatch: May 28, 1863., [Electronic resource]:

...lowing items. 'We cannot but regard it as an unfortunate event that Gen. Scott protests against the payment of the income tax, for his is the first case of formal resistance to an enactment which, as Commissioner Lewis observes, is required by the imperious necessities of the public treasury.' "
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