Let us all join in doing the acts necessary to restore the proper practical relations between these States and the Union, and each forever after innocently indulge his own opinion whether in doing the acts he brought the States from without into the Union, or only gave them proper assistance, they never having been out of it." President Johnson's position was essentially that of Lincoln, but his attitude toward the working out of the several problems was different.
He maintained that the states survived and that it was the duty of the executive to restore them to their proper relations.

"The true theory," said he, "is that all pretended acts of secession were from the beginning null and void.

The States cannot commit treason nor screen individual citizens who may have committed treason any more than they can make valid treaties or engage in lawful commerce with any foreign power.

The states attempting to secede placed themselves in a condition where their vitality was impaired, but not extinguished; their functions suspended, but not destroyed." Lincoln would have had no severe punishments inflicted even on leaders, but Johnson wanted to destroy the "slavocracy," root and branch.

Confiscation of estates would, he thought, be a proper measure.