The Wheeling daily register. [volume] (Wheeling, W. Va.) 1864-1878, 1876-09-23

tions of the Times, and was more familiar
than any other person perhaps even than
MIR. Tilden himself-with his profession
al services and with the earnings OF bis
office, it being among my duties to keep
such record of memoranda of them as
was preserved.
The char ges to which you specially re-
fer are epitomized and plscarded on the
front page of the Times, where, in par
allel columns, are displayed a fac si'atte
of M Tilden's income tax return for the
year 1862, contrasted with a pretendei
statement of his real income for that
year.
have examined this statement with
care, and from my personal knowledge,
find it to be fs.se in every important par
ticuar
The first thing in the fabrication of
the Times which arrested my attention
was the evident intent to mislead which
charscterizes it. 1t purports TO be made
UP of separate items, the wording Of
which is varied in order TO give the
reader the idea that these items had
been taken directly from bills or
accounts which had been rendered to
some one, or had been entered in some
book account. -.. .. III
For example: the first item reads,
d" February 10. Fee for Trustees and
Master Commissioners Deed" &c; but
the wording OF the second item is made
different, and reads: d" February 25. fees
and expenses ioiH reference TO deed,
&c; and the third item is put in still
another and different mode ofexpression,
thus: March l. For drafting, etc.,
First Mortgage Deed" while in the
fourth item tho word "fees" land this
time without the Expenses is brought
into requlsit'on.
The obvious intent OF these contrlVan-
ces is to give color to these bogus items
and the appearance of being copied from
some real paper.
The first six items of this statement
relate to matters connected with the
Pittsburgh, Fort Wayne and Chicago
Railway, and right understanding of
MIR. Tilden's relations to that enterprise,
prior to and during the year 1862, is i'm
portant at the outset.
Now, the fact Is that no such accounts
as are contained in these six items ever eX-
isted, and no one OF these preten led items
mas ever been made the subject OF spec
ilic charge by Mr.. Tllden against any
individual or corporation whatever.
Mr.. Tilden become counsel Tor the
holders of various classes OF bonds Sc
cu.ed upon the Pittsburgh, Fort Wayne
and Chicago Railroad, which WAS and Is
a railroad running through four dIlf'r-
ent States, and butt In sections
by three different corporations,
which were afterwards consolidated
When Mr.. Tiiden became counsel for
the bondholders in. 1889, it had outstand
ing nine different classes of bonds, upon
ali of which default had been made, and
its affairs in general were in apparently
homeless bankruptcy and confusion. To
rescue this enterprise, MIR. Tilden labored
continually, and much more laborlouSiy
than LAWYER, ordinarily does In regard
To sny one particular case, from 1889 to
the early part OF 1862. The labor was
particularly arduous during the years
1860 and 1861.
Suits of foreclosure were Instituted
early in each of the states, and these had
80 far progressed by June, 1861, that de-
crees of foreclosure and sale were then
entered. The road was actually sold on
the oath of October, 1861, and possession
taken under the sale. Or course lhis
could not be accomplished until all the
conflicting interests-the nne different
classes of bondholders, the secured credi.
tors. the unsecured creditors, ana the
stockholders-had been harmonlZed and
satisfied: nor until Legislative acts ade-
ouate Tn meet a case such rs had never
before arisen, either here or in England,
had been devised, prepared and success
fully passed in four different states
All this was accomplished, principally
under the advice and with the labor OF
Mr. TIden, before the close OF the year
1861. His engagements on account OF
this railroad during that whole period
were constant and engross'ng. what
ever pay he received was for the entire
service rs a whole-lt was not itemiZeu
or apportlened. Al
The Income Tax law went into effect
on the lst of January, 1862, and the
incomes falling under its operation were
those sccruing from and after the said
first OF January, 1862. Income whicn
had accrued before that time was exempt
from its operation.
| do not think it necessary to occupy
much more space in discussing the legal
aspects of this income question, or IN
sustaining the right of citizen TO re-
celye and retain Tree from income LAX
monevs which he has already earned by
his own labor in years when no income
tax existed.
The rule on this subject was early de
clared and promulgated by the Internal
Revenue Department itself and IS IN iuIi
accord with these views.
In 1868, Hon. George 5. Boutwell,,
then late Commissioner OF Internal heVe.
nue., prepared "Msnusl OF the Direct
and Excise Tax SYSTEM" which Mr.. Sec
retary Chase officially approved ana
authorized.
Under date of May, 1863, this Manual
contains (pp. 27S, 274) the following declI
sion by the Commissioner of Internal
Rev venue: "a merchants return OF IN
come SlOulu cover tHc pusiIi 80 s
year 1862 erclmilng previous years.
Physicians and lawyers should IN.
clude actual receipts for service re'dered
IN 1852, together with an estimste OF un-
realized or contingent income due to
that year"
In view of these decisions and official
instructions of the Internal Revenue De-.
partment, Mr.. Tilden's income return Tor
iS62 was made up so that, even If dIt-
ferent view had since been authorits-
lively held and expressed, Mr.. Tilden
would stand completely justified. But
there is no authority for any different
view.
With these preliminary observations,
l will proceed to examine the he isnTles-
tions ofthc Times in detail. The follow
ing is copy of the 7f"'es's statement:
.rne False IucOme Return of Samuel
J.TiIden for 1852.
. e.. o;,,,;ta ~ tho DemOcratic candidateS s