New-York tribune., 1874-03-13
ANOTHER OF sANBoRN's CASES CRITICISED


ANOTHER OF SANBORN'S CASES CRITICISED
SOLICITOR BtNTIELD DECIDES ANOTHER DOUBTFUL
CIAIM IN sANBoRN's TAvOB-THE TAX ASSESSED
by HAWLEY. COLLECTED BY BLAKE, RENTED
10 RICHARDSON DIRECT. AND DIVIDED WITH
sANBOEN.
Case No 10 in the report of the Secretary
OF Che Treasury Of the slnhOrn and other contracts is
that Of the Delaware and Hudson Canal Company,
investigation OF which has shawn hat in the collection
Of taxes due fir the officers of the Company
aware no such person sanborn ever known In
tho matter The published correspondence IN the case
"a az follows:
SIR; Referring to contract mad. WIN the Hon George
e. Boutwell, late secretary OF the IrtaSury, bearing date
Aug A.. 1s72 a. amended Oct 80 1872, have the hOnOr
20 repOr, that the Delaware ana Hudson Canal Com
paDy ares named IN senedGe @ sGGomPsmEins ~ ce saa
the full amount OF tax on interests or other causes due
before been paid inclosc herewith the said SUM- and
respectfully request mat onehaif OF the same snail be
paid into toe Treasury 10 the credit of the Secretary Of
the Treasury aud that the remaining half thereof shall
be pad 70 me- in accordance with tue term OF sd CON
tract likewise lheOse the etter irOn lhe treasurer
Of said Oom any and statement upon which ne ndeb'
The Hon Win A. Richardson Secretary Of the Treas
ury. WashiDglon, ID. 1.
SIR This Company herewith tenders you It's check
for t96S payment Of certain taxes on Interest pay
ments. which taxes were omitted TO be pad at the TO
speOtive dltcs when they became payable not
reported those several times because OF doubts IN the
doubts expressed by the Assessor Of the district at
that time Those taxes are now demanded oy the Su-
perysOr OF Internal Revenue for this district under the
act OF July 49, 1906 amended ana To aVOi delay ana
difficulty tins Company has decided TO hand 70 you the
20 cODCede the benefit OF any aud all rights, legal and
equitable which may hereafter accrue 10 the Jonpany
In any similar IN character which may DO
carried into the courts for adj judcatiOn:
TIE sum Is made up as follows:
a. an sq.6s leo penalties 1868 70
= - -
n consistent with your convenience and of duty
should be glad 10 receive reply 10 this letter Very
respectfully your ooedient servant n. .nrr r,.,s,,o,
Hon wm. A. Richardson, Secretary Of the Treasury,
Washington, ID. {.
These documents were referred 10 Mr.. Banhed with
the following Endorsement by the Secretary Of the
Treasury who IL will be seen, had doubts OF sanborns
right 10 tho percentage the tax interest as his
contract covered no such tax:
The within payment having been made in quasi con
dOBa FORM these papers respectfully submitted TO
che BocOr OF the Treasury for his OpiaiOn hrst to
the propne,y Of accepting said payment IN that form
ID banborn, VIZ by dividing it equally between Mr..
whether Mr. sanborn entitled under said contract to
Ss SS thai poSn q ne pay made on account
OPINION oP SOLICITOR BANFIELD.
DEPARTMENT OF JUSTICE
OFFICE or THR sOLIClToK OF THE TREASURY !
WASHINGTON, ID. c., July ~, 1873. \
SIN: In reply 10 your reference OF the papers In the
ssse Of the offer Of the Delaw aud Hudson Canal
Company TO pay s96Ss In settlement Of Internal Revenue
sar upon the interest upon bonds OF the Company
winch has collected by Mt Sanborn under his
tract with the Secretary of the Treasury have to say
that no doubt exists that such tax was properly
by that Company and their request Tor The benefit
ofany future decisions which might relieve them from
its payment, is not worthy OF any consideration.
This question finally disposed Of by the supreme
Court al its last term ia the Of W H. Barnes oil a
plaintiffs In error, a2t The Philadelphia and Reading
Railroad Company and three other Ike cases heard az
the same time. and the liability OF the railroad COM
AK wa eets IN ue
see no reason, therefore Why tho payment should not
De accepted by tue Secretary OF the Teasur aud d-
vision made OF the ful amount collected, including the
kuterest, IA accordance with the Of the
The paIoEs are returned. / AN, very respectfully,
T. q. BANFlKLD, Solicitor Of the Treasury.
Hon. VIM A. Richardson, Secretary OF the Treasury.
letter dated July ls 1873. James c. Hartt Treas
urer OF the Company from Secretary Richardson ae-
kropiedges me rceesDfCf Se6s through John D. SanJora
speois Agent aud another Of The same date IRON the
Treasury Department orders the payment Of Si,34 to
ET. 5aDbOrB.
TREAsURER nAETI's STATEMENT
TEJBUEs reporter called upon Treasurer HART.