Nashville union and American. [volume] (Nashville, Tenn.) 1868-1875, 1871-07-23

| to the collector of the district, they were
informed of the reversion of the decision
on Feb. ~, and demand was made
|. for return of two and half per cent.
Upsn application to the Commissioner On
the 18th of May, requesting that as they
had complied with the instruction OF the
Deputy in making the return OF one and
q half per cent, they be permitted to
make such return to the Assessor, they
were informed that he could not accede
to the request unless authorized to do SO
by the Secretary of the Treasury.
Upon this state of facts my opinion is
asked whether the companies can be le-
gally OF equitably held to account for the
deficiency that has occurred in conse
quence of the action of the proper officer
of the Government. Such being brief
history of the question involved in the
case, have to say that the Commissioner
of Internal Revenue is the recognized
authority under the law and in practice
through whom decisions upon questions
arising under the Internal Revenue laws
are promulgated to the public. His de-
cision of the 9th Of February was one
therefore upon which the applicants in
this case had right to act. The joint
railway companies of New Jersey did
act upon it 80 far as to adjust the interest
due upon their coupons and pay the same
to the holders thereof.
The companies can only be regarded
under the law as the agentof the govern
ment in reserving the tax from their
bondholders and paying the same into the
Treasury. They acted in this case under
the direction of the principal in the first
instance and-by reason that the proper
action has become involved in the present
controversy, it is perhaps fair to assume
that, owing to the change of ownership
which is constantly occurring in this form
of property, the companies would be IN
able to enforce the collection of the bal
ance of the tax now held to be due from
those to whom the tax was paid and from
whom, in fact, the tax is due, and itcOuld
not be legally enforced to the injury of
any persons from whom the tax was not
due.
deem it unfortunate for the Governs
ment that the question has assumed an
attitude where the alternative seems 10
compel it to forego the collection of
proper tax, in the simple manner, pointed
out by the statute, or expose 1t 10 the
charge of working a greater or less de-
gree of injustice upon the companies or
their bondholders.
Under all the circumsi ances am of opin-
ion that legally and equitably, the depart
ment is under the necessity of yielding to
the present request, aud of desisting from
enforcing the collection of the tax in
question, from companies who prefer the
application and enclosures returned.
am, very respectfully,
E. G. BoNFIRLD,
Solicitor of Treasury.
To Hon. GEO. S. boutwell,,
Secretary Of Treasury.
ssWays that arc Dark and Tricks
that are Vatn.''
One of the vilest and most contempti-
BILE of Radical tricks has just been IN
earthed here, and is to be made a matter
of immediate investigation. Messrs.
Beck and Blair, the Democratic members
of the Ku-K Committee here, have
been greatly surprised at the non appear
ance of prominent Southern gentlemen
who had been summoned as witnesses be-
fore the committee, and who, it was well
known, were in position to give cor
rect and truthful view of the Southern
situation. In view of the UnaCCountable
delay in the arrival of these witnesses,
dispatch was sent to the Southern papers
last night stating the surprise that was
expressed, and especially mentioning as
singular circumstance that such men as
Gen. Wright, Gen. Gordon and Hon. T.
Hardeman, Jr., of Georgia, who were
thoroughly cOnversant with affairs in their
several places, failed to appear in answer
to the summons. This dispatch was pub
lighed this morning, and before one
o'clock to-day the following telegram was
received from one of the parties named
as dilatOry witness:
MACON, Ca, July 81, 187I.-Mr. -.
-Sir-I telegrsphed July II, that l was
ready to report, and received July y,
from J. r. French reply that l need not
come, the committee not having time for
more witnesses.
(Sgned) T. HARDEMAN, JR.
The J. R. French mentioned is the
Radical Sergeant alarms of the Senate,
and he also acts as Marshal for the Ku-
Klux Committee, and sends out all sub
p9nas. Mr.. Hardeman's dispatch was
sent at once to Mr.. Beck, who called the
attention of the committee to it without
delay, and demanded an immediate in
vestigation. French was sent for, but he
could not be found, and the inquiry was
put off until tomorrow, and meanwhile
new subpGaas were ordered to be issued
for Harieman aud all others who were
supposed to have been deceived and kept
away by French's lying and unauthorized
kilograms; for the presumption is that
Hardemau is not the only witness who
has been kept away by him.
The question now arises whether
French did this on his own responsibility,
or whether he was urged to it by Radi~
cal member of the committee. Certain
it Is that the committee, as whole, did
not authorize it, and when Mr. Hsrde-
mans dispatch was read to day, every
member seemed surprised. Messrs. Blair
and Beck are determined to sift the mat
ter to the bottom, and find out who is
responsible for this attempt to suppress
the truth. French went from Ohio to
North Carolina after the war, and'he
came up from that State as a carpet, bag
Congressman. He believes in and swears
by Senator Poole, who is a member of
the Ku-Klux Committee.