The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1874-08-08
Senator COnkIing's Connection with the
Railroad Tax Bill.
Conclusion OF His Closing Argument in
the Case at Cunamdaigun. juno 30th
1874.

Conkling's argument in this case, taken from
the stenographer's report of the trial. RS
If your Honor please, have done with this
case. | have attempted to discuss it, perhaps,
at needless length / have tried to show that,
regardless of the original liability, the assess
ment so called, the alleged authority to the col
lector, and his warrants to his deputy, together
with the seizures and enforced collection, were
all in fragrant violation of law. have attempt
ed also to show that the proceedings of the di-
rectors OF the New York Central Railroad Com
pany, on the 10Th of.December, 1868, did not
constitute the declaration of "a taxable dividend.
If / have failed to establish these positions the
fault is my own. They are, believe, plainly
demonstrable, and it is fortunate that they will
be deter mined on their own merits and by the
argument OF my associate, and not by my argu-
ment alone submit them to your Honor and
L leave this case, perhaps forever, with two re-
marks
This issue has for years been tried in bar
rooms, in street cars, in newspaper offices, and
In other places where men and gosspers most
do congregate. Ii has been tried er pdrte, it
has been used as theme TO feed the distemper
and craze of these times-that craze and suspi-
cion and disbelief, which doubts the honesty OF
everyone and everything; which shakes its
head, and wrings its hands, and carps, and de-
cries continually,-that distempeI, which in
sists that public and private action on every
side is false and venal, and that whatever is, is
wrong. 10 libel the days in which we are lv
ing and to deride the purity and uprishtness of
those who conduct affairs, is now so generally
the fashion, chat of course hard names must be
called, and gross inSlnuatioDS made, when a
question arises whether certain written instru-
ments are taxable or not. Accordingly 10 has
been said, and published, that the issue of the
certificates i'll question was dishonest, and that
the actors in the transaction were STEPPED to
The eyes in trickery and deceit. My associate,
as counsel, took part in the affair." and others
also, whom your Honor knows as men of spot
less character, and incapable of fraud.
When the question of the tax arose, detrac-
ton again loosed its tongue, and the public ear
was dlnned with new accusations. 1t was said
that the tax was clearly Que, that everybody
knew it, that the company and its officers were
trying to wriggle and twist out of tax which
all honest or patriotic men would pay, and that
the question was whether the Treasury officials
would stand up against rich corporation, OF
whether they would be corrupted. ~
When the matter was presented for decision
to the Commissioner of Internal Revenue, and
to the Secretary of the Treasury, both these Of
Ulcers were warned by clamor that their reputa-
tons would be blackened If they decided in ia
vor OF the company; and even with the opinion
OF the Solicitor (then private paper) before
them, and afterward the report of their own
commissioners before them, they could not
have ordered the assessment to be waived and
q suit to be brought, fairly to try the question.
without subjecting themselves to deluge oil
imputation.
Al last the case has reached a court Of ius-
tice, where both sides can be heard, and where
the hot breath of passion and faction does not
mlldew reason. The plaintiff has had a full
hearing--so has the defendant. The directors
OF the plaintiff, in contesting the large sum at
stake, have acted only as trustees for all the
men, and all the women, and all the children
who make up the stockholders, and whose gain
or loss the result must be.
Whether trustees should have relinouished
lniS money without an effort In rncovar If m
whether they have acted wisely and properly
III STRIVING 10 save 1T, am content to leave to
the Judgment OF any man or any woman who
has1lntelligently listened to this trial
One other remark and have done. Long
ago, the late Mr.. Justice Nelson then being on
the bench. and likely there to remain for some
time-and Judge Hall the predecessor of your
Honor, being also on the bench, with pros
pect OF years before him, one who now is also
in.his gravel refer to to Mr. Horace f. Clark
came from the officers of the plaintiff to re-
tain me as counsel in this cause. i should be
more literal in saying that Mr.. Clark came to
retain me in such proceedings before the courts
as might grow out of the claim for the tax in
VOWED IN this cause-at that time this action
had not been commenced.
When this application was made, did not
know but that some phase or branch of the
controversy might still come before one of the
departments of the government and thou Q hit
it proper to decline all connection with it.
Senator acting as counsel ia court in apy case.
provided his retainer was net from the govern
ment; put L chose not to act as counsel in a
case anything connected with which might be
dependent before any one of the departments.
declined the retainer, and gave nv reason to
Mr. Clark, who deemed it rather fine sDun, and
proposed to renew the subject after everything
had passed away, except stand up contest be-
fore the judicial tribunals. Months rolled
round and the time came when all connection
between the case and any executive depart
ment at Washington was entirely and finally
ended, and the whole matter was transferred
to the courts of law. | was then again APPLIED
10, and learning that everything pertaining to
the controversy was thereafter to be confined
TO the Judicial arena l accepted retainer, aud.
owing to considerations of more recent origin
l have derived much satisfaction from the fact.
Az hrst saw in the employment only the la.
Dor and the wages of the laborer; and / sbranlx
from the toll, knowing it would be great. and
t Moaad DC required at weary and inconvenient
tunes. MY associate will remember the lao
gard steps with which came into the CASE
and he will remember also that the datter;no
wish he expressed and my willingness aiways
to be associated with htr, turned The scaJ,a
with me, when illness and ether OCCUPATIONS
made me hestate
The practice of law is nv profession ona
'the means whereby live" Never so r,n un
as since L have been in public life has it been
necessary to pursue my profession for NV own
mi ana for that of those dependent
which will be, as it has been, steadfastlv obev.
ed, always, when it does not consume the time
due to public iabors. All this is of 20 Interest,"
70 your Honor, or to any one but myself, and |
yet feel warranted in abiding to it for rea- |
sons which will appear in a moment.
1t should here be STATED that this action was |
by us in the courts of the State of |
New York; there we meant to keep it--then |
We meant to try it. But the defendant. re |
spite OF our wish removed it into the courts of |
me United States, and brought it here.
moved by the hone of partisan advantage, |
,, DID ny some kindred motives, it has pleased per-
' s, connected with public prints to arraicn /
.,e property OF my acting as counsel In The
actlng, as they say, against the gov
noras Or as sen,o there Ters anything in law
'ctlng professionally against the @ovarn,nar,
'elore a court of justice. There has been
nucn OF tins CENSORSHIP. Indeed. have heen
ssured by ear witnesses that it was announced
f1,ua 7 r