The Eaton Democrat. (Eaton, Ohio) 1875-1903, 1876-09-14

, An bold Sam Tiiden . Is their song
"Sam Hldeni the Reformer." ie
Oofnclusive Answer to Shameless Par.
tisan Libel.
IAlbany On. " Argusl
The New York Times is responsible for
tthe most atrocious partisan libel ever
uttered. In charging Governor Tilden
with being perjurer it has transcribed
Tthe most common rules of decency, and
advertised itself willing to perpetuate
the most msnstrous injustice, in the in
terest of unblushing villainy. The
Times says:
In his answer to the complaint in the
Circuit Court of the United States, in
the suit of the st. Louis, Alton and
Terre Haute Railroad Company against
himself and others, which answer was
filed recently, Mr.. Tilden swore under
oath as follows:
"That for such services the defendant.
Tilden, made charge of ten thousand
dollars against said second mortpsse
bondholders, and the said charge was
paid by or on behalf of second mort.
gage bondholders on the 18th of October.
1862, that the defendant,
Tlden, for a part of his services c.foresaid
also made charge of the Ike sum Of
ten thousand dollars on account of pro-
fessional services rendered to the first
mortgage bondholders ard the receivers
which was paid to kira by the said
Azariah @. Flsgg, and which
payment appears W der date of Noyem-
Der 2, 1862, in a statement annexed to
the trst report doresaid, as having been
receipted 1or oy the said Tilden on ac-
count OF pro fessional services"
Inc 5m<s further says:
On u ecember &c, 1868, Mr.. Tilden
he aid: ~
:" 1 hereby certify that the following is
a true and faithful statement of the gains,
profits on income OF Samuel j. TSlden, of
New York, and County of New York,
State. of New York, whether derived
from any kind of property, rents, in
terest, dividends, salary, or from any pro-
fession, trade employment or vocation,
or from any other source whatever, from
LIST day OF January to 3lst day of Decem-
bers 1862, both days inclusive, and subject
to an income tar under the Excise Laws of
the United States. Income from all
sourses, S7,118."
1t will be obseryedl that this affidavit
gives a true ard faithful statement of
the gains, print or income of Samuel J..
Illden from LIST day of January to
3lst DAY of December, 1862, both days
inclusive, subject to an income tao"
Now, what gains of Mr.. Tilden were
60 10 4hok
Charles N. Emerson, lawyer, and
Assessor for the Tenth Massachusetts
District, says, in his Internal Revenue
Guide" at page 1S: Lawyers and ply
isicians may return either the actual fees
received during the year, without regard
to time when they accrued, or the
amounts due to the business of the year.
But when the taxpayer has heretofore
adopted one method he can not now be al
lowed to make use of the other"
Commissioner Lewis decided that ga
merchants return of income should
cover the business of the year 1862,
excluding the previous years. Uncol-
lected accounts must be estimated" and
that physicians and lawyers should
include the actual receipts for services
rendered in 1862, together with an
estimate of the unrealized or contingent
income due to that year." (Redfeld's Is
Handbook of the United States Tax Law,
p. 326.)
An examination of the Internal
Revenue Law will satisfy any one that
these official interpretations were fully
warranted. 1t is plain common sense,
also, that no man ought to have been
compelled to pay an income on receipts
for services rendered before the act went
into effect. That would have been to
compel every man who had failed to re-
ceiye his dues for q series of years to pay
an income tax thereon, while the great
portion of the public only paid for
gains of the year.
1t will be observed that the portion OF
Mr.. Tilden's affidavit in the Terre Haute
affair, quoted by the Times says that
payment was made " for such services -
and for part of his services" But
the Gbelots Times has not the deceney to
quote from the GnSlOer the statement as to
whdt those services SUere. We supply its
dishonest and dishonorable omission.
The answer says:
"And they further say, touching the
statements in said bill Of complaint as
tothe services of the defendant, Samuel
=; Ilden, that ne bad, long prior to and al
me tsae o .ee con.1'en9enaent !S1 OF the fore
I eiosuie 1uls ha N salu Dill oI compialnt men,
ortsn neIn bond5oI5a .II JGonsei ior lne Ssconu 1
nioi oohenoiueie' IL whose penall
sucn suiI mas ins1l'9seu, ~ ana tnat ne was
co1nSel aiso loI lne 1Lusuees OF sald sec
onu nioilgage DonulIoiuers, dn1 hdd 0eeI
JIoHs S91'e stnIe tn he year lo91' 10 Wnom
5 ne tsti1au; a. aus u p sHH d5rfe haute, Altor
sid.od ANU ~; nohs ~ nantoSu nIa company Wef'