I first met President John Evans Atta Mills in the summer holiday of 1978 at the University of Ghana, Legon. At that time I was a lecturer in English tax at the City of London College in the United Kingdom, now City of London University. During that summer of 1978 I came to Ghana to learn the Ghana tax law and practice and I was directed to see one Dr. J.E.A. Mills, as he then was, at the University of Ghana. I was well received by him and when I told him that I needed tutoring in Ghana tax he gladly offered to assist me. When I returned to London a week or so later we became friends and corresponded with each other, particularly whenever I had difficulty or something interesting in revenue law to share with him. Our friendship grew deeper when I returned to Ghana and joined the Audit Service as Deputy Auditor-General in 1987. He was at that time at the Internal Revenue Service. He regularly invited me to the Internal Revenue Service training programmes as an observer or to share my rich experience with them, as he used to say. Often he invited my opinion and comments whenever there was a draft income tax bill or amendment bill to be laid in Parliament. Our relationship and interest in tax broke down again when Professor Mills became the Vice President of Ghana and obviously had a very heavy schedule and responsibilities. However, I sent him copies of my taxation books when they were published. The latest one was the Principles and Practice of Taxation in Ghana which was published in 2011. When I was appointed the Auditor-General in April 2001 I informed him. He congratulated me and encouraged me in my endeavours. I had the opportunity to work with him for sixteen months when he became the President of Ghana in 2009, after serving as the Auditor-General under President John Agyekum Kufuor for eight years. I enjoyed my academic and literature association with President Mills. I learnt a lot from him, his humility, respect for his fellow human and understanding. He exhibited his humility and love when he visited me at the 37 Military Hospital when I had motor accident in 1998. He was Vice President then but he came and sat by my side on a bench in front of Group Captain Nii Laryea’s consulting room in the open. Dr. Nii Laryea and everybody around who recognised Professor Mills was amazed. I owe a lot of my interest in taxation and several publications in tax and revenue laws to President Mills. The last time I met him was when I went to the Castle to bid him farewell when I was leaving office as the Auditor-General on retirement in 2010. I will always miss his wise counselling and encouragement. Prof. Dayie, Dayie.