The sun. [volume] (New York [N.Y.]) 1833-1916, 1876-09-03
cor. TILDBN,s INCOME TAX.



The regulations OF our citizens are the
property OF the state. And when a character
has stood the test OF threescore years, every in
dlvidual has a personal interest In II. reaching
far beyond the passing political excitements Of
the day. With deep regret, therefore, one sees
a growing disposition, even among some OF our
more conservative newspapers, to accept and
give currency to defamstions Of character, sim
ply because the persons attacked happen to be
candidates for high office. The form OF the
charges seems to he something like this You
swore falsely In 1892" or "You stole ip 1858 -
Now prove you did not, or stand convicted Of
perjury or theft" This Is rather summary
mode Of changing the burden OF proof, and put
ting a man on the defensive. 1t may require
weeks for him to look up or recall tho facts
which Influenced his acts so long ago but in
the mean time, a. SANDER travels fast, the
charges made are echoed by the press Of the
whole land, and the wrong done can never be
wiped out. IL public opinion permits this, we
shall soon nnd very few honest men willing to
allow their names TO be placed before the people
Tor ONCE.
As an instance Of the evil we complain Of,
take the charge, which we are called upon to
believe, that Gov. Hayes during the war stole
t400 left with him by an executed soldier. The
facts assumed are Q) that such a man WIS ex-
ecuted (2) that he was seen TO give the 800 TO
Gov. Hayes; C3) that Gov. H. has not accounted
for 1t. or course, therefore, Gov. Hayes Ia
thief. Rather "a startling conclusion TO man
who bos earned, by 4 life free from reproacb; a
good name. Y0t, " newspaper trial Is to be
INDUCED In and accepted during the excite
ments oil political canvass, there seems to be
no way to avoid sucn violent warf re, better
suited to the Sioux districts tn n tue intelligent,
cultured communities where the ISLANDERS
originate.
but our main design In referring to this sub
tect was to speak OF Gov. lilden's income Tax
for 1862 which In some quarters has become
Nety Interesting aud mOmentUus subject. we
ali necessarily feel pride in Gov. Tilden's repu-
tation. No man mas stood higher, and deserv-
edly so. Were we not in the midst OF an unusual
political excitement, such n change could not be
repeated without being INDIGNANTLY repelled by
every man Of character in our midst. Yet now
the SANDER assumed as proved, and
boldly stated 10y newspapers and speakers
everywhere, although the facts show that there
never was n more baseless charge made.
what are the factsf II seems that in Decem-
Der, 1868, Gov. Tilden. like all the rest of us.
m de areturn under oath Of his income for tue
year 1859. That return showed that he received
In 1862, subject to taxation under tue law a mt
tie over seven thousand dollars In "A suit now
pending on behalf OF the ST. Louis, Alton and
Terre Haute Railroad, the Governor swore that
he received IN 1852 twenty thousand dollars ior
services which were commenced prior To the
year 1859, and were rendered from time to time
duriue a period OF three Years" These are the
simple facts, aud the whole OF them, ana on
| them the charge Ia made of perjury, assuming
| or jumping over entirely the one further premise
necessary for a northumberland that IL, whether,
| under the Inv, tue twenty thousand dollars re-
| ceived from the railroad should be included In
| the return. Assuming, we say, that this twenty
| thousand dollars should be Included, while the
Instructions Of Internal Revenue Conn
sioner Lewis, issued at that time, state clearly
| and positively that II should not be- Included.
For the cement Of those VINO may nave 10 gotten
these Instructions. we insert tue following ex-
| tract taken from them, as published In our
| Hunts Merchants MdgdztHe for August, 1855,
page 1879:
| merchants return OF income should the BUS
iness OF the 1859, erclud'ng previous years Un
collected accounts must be estimated. Physicians and
lawyers should include actual receipts for service rem
dered In 1862 together with an esmate on unreazed
W contingent income due 10 that yer
| Here we have 1t positively stated that the
| "actual receipts for services rendered In ls,t,.
Excluding previous years" with an estimate
| Of uncollected accounts" or untedlized IN
| come from the business or services Of 1867 are
| tie items 10 be included. Inis same idea was
| enforced IN tue Commissioners subsequent In
strucuons OF that year. and more miuuteiy 70
| revenue collectors. In fact, the Commissioned
| made this so clear that no one bad a doubt a. 10
| the meaning; so all OF us, In preparing our re-
| turns Of income from our business, Included
| what we had earned. and not what We MAD col
| leoted, In lct2 and " Gov. I1lden perjured him'
| self IN making his return IN that way. every
| honest man IN the country did the same. Oui
| city newspapers concurred In this view, us may
De seen from their remarks published at tina,
time IN further explanation OF what the Com
| missioner seid.
Now, turning to this $4,000 item, we ind tb,
answer states that IL was received In lcdz, ou
for services which were commenced prior Il
the year 1881 and were rendered from Ume \,
words, according to this statement. no portion
OF the amount was earned In 1862. but all OF 1
during the three yeers, 1859 1890 and ls6l Coult
anything be clearer, therefore, than that IN,
amount IN question was not to To included
| Anu Yet We mud some OF our best newspaper
| hnu speakers CONCLUDING upon these facts, HnC
1olui' stallnR that Gov. liden Is guilty OF per