New-York tribune., 1876-10-07
THE PEOPLES CANVASS.
MIR. TIIpENs EXPLANATION.

MIR. TILDENS EXPLANATION.
REQUIREMENTS OF TIE LAW IN MAKING INCOME
RETURNs-MR TuDEN's ACTION APPLIED TO
THE PUBLIC SERVICE AND ITS REFORM.
To the Editor OF the Tribune
SIR: Judge Sinnott, in his long letter to Mr..
Hewitt upon subject of Gov Tdon- income tax, de-
votes only few lines the feature Of the matter which
has always seemed TO many persons the most serious
II was very obvious that reasonable explanation might
be made of the small income returned tie years 1852
and 1863 the failure make any return for all the
years thereafter seemed hardly expcabe Judge SIN
nOtt dIspOses OF this as follows:
In respect allegation that after two years OF in
come tax Mr.. TIlden made no return. but left that
portion OF his tax which was I'D excess 0 tbe payment
for his made by corporations whose bonds and
stocks he held 10 be assessed under the law ny the ee
mate the public officer, the answer ~ simple The
statute the taxpayer the option to take that course
ana good and honorable reasons existed why scrupOns
man should accept that option. Mr.. Ttden received no
fayOrs the Government officers and sought none
He did nothing but paw all they imposed on MIN.
He believed at the time, that instead OF paying less he
oftener paid more than would have been tne result OF
full and troublesome accounting lie preferred IN thas
way 10 be exempted from the dilhculnes incident TO
attempting specific statement OF the affairs la which he
was Interested and OF the corporations and business IN
which nc was an investor
person unacquainted with the law world suppose,
from this statement that citizen had The option given
him By the statute either make return himself or
have his income estimated by the assessOr, and that
Mr. Tdcn in preferring the latter course, simply did
what any aw-abdlng citizen had right TO do. The
statute however says nothing Of the kind u declares In
positive pcrcmptOry terms That it shall be the duty
OF all persons Of lawful age, &c, to make and render
list and return in such form and may be pre-
scribed by the Commissioner Of Internal Revenue OF the
amount Of their income gains and profits rs aforesaid"
Not word said OF any option. But like other laws en-
forcing duly, IL provides penalty for s disobedence:
And in any person, guardian or trustee shall neg
lect refuse to make and render such list return,
or shall render false fraudulent list return, it
eh1 haf fItn NJ
cording 10 the best information he can obtain, and
Ia add 25 rer centum penalty to the amount OF duty
ascertaned TO he due such list in all cases Of wlful
neglect or refusal to make OF render st return, and
la all of false fraudulent return, TO add 100
per centum penalty"-Laws Of 1865.
The only difference between violating the Law by refus.
ing make and by making false and fraudulent
return was in the amount Of the punishment IL would
be a strange ofanguage for Diet, cted in making
a fraudulent return and punished therefor To say that
he simply exercised his option between making return
of the amount of his income gains and profit and
turn which did not show such amounts and that in the
words of Judge sunott, "he received fayors from the
Government officers, and sought none He did nothing
but pay all they imposed him" Tho law imposed a
duty upon the citizen and If detected in violating tho
law he punished It appears that Mr.. Tdon, for
years in succession violated the law AMI his apOl
oSis to think prasewortby that lac paid the
fun amount OF the fines imposed upon him.
Some OF our prisons filling rapidly with scrupu-
los men," who rather than pay the tax assessed on
whisky as provided by this same "Internal Revenue
law, preferred the option OF taking all that The Govern
ment officers could impose on them" If detected II Mr.
Tien elected President, aud during his term all
the citizens Of the United States should obey the laws
hc did from 1864 to 1871 how could lie possibly reform
the public service There would not be enough persons
out Of prison to keepers and police. The sug
gesed excuse made by Judge sinnott for Mr. Tildens
violation Of the law is that the law ,;oHblesOme."
Probably every lawyer IN the country Das heard some
client raise this objection to laws. Merchants constantly
complain OF the trouble OF obtaining invoices OF
the value OF imported goods and yet scrpuous men"
hardly consider that good and honorable reason" for
violating tie law by running in their goods without pay
ing dnty even il they pay the penalty with good grace
when detected.
Mr. Tildcns explanation sounds too much ike his
cuse tor declining sign the call for the Union meeting
in 1861. lie said that he too busy was trJ ing rail-
road in court, and had no time 20 read The call. At
that very thousands OF men throughout the land
were throwing up all their business aad setting out
10 give years many them all their lives support the
Union Mr. Tilden could not devote 10 .hs FIVE emn-
utcs daring the trial Of the Of the ST. Louis Alton AID
Tcro HIute Railroad Company II may nc true, as
Judge Sunott says, that Mr. rlden received no avOrs
from the Government Off and sought none; but it s
very apparent that at critical period the Government
itself di ask small fayors Of Mr. Tldcn, which he
pors.stcuty declined.
Mr. Tildn great forte is accounts his panegyriss
claim that IN hSAes he suTpasscs any man IN public
aIrs and vet bis friends would have believe that in
1854 and S6J when the country needed every collar as
well every man, he found ii Troublesome 10 keep
q correct account OF ais income that bis "willul
fusa TO obey the law rather praise worthy than
othcrNs,. Since he fas been Governor he has shown
such skill in deducing from the involved accounts Of mo
State alleged proof OF the enormous and almost ncred
ibe saving which he has Effected IN its income, that I'M
prciulccd observers hardly believe that his viola
ton Of the Income law due solely the fact that no
found it too troublesome to make up Lis private
counts LEX
Ne,c- Tort, Sept. 2l, 1876.