Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1876-09-22
Income which had accrued before that time

Income which had accrued before that time
was exempt from its operation.
| do not think it necessary to occupy much
time or space in discussing the legal aspects OF
this iucome lucsliou, or III sustaining the right
of ci,izap to receive ard retain free FROM IN
come tax, moneys which he had already earned
bv his own labor in years when DO income tax
existed.
The rule CD this subject was early declared
and promulgated by the Internal Revenue De-
partmcnt itself aud is III iulI accord with these
views.
In 1868 Hon. George S. Boutwell,, then late
Commissioner Of Internal Revenue, prepared
''Nlanua Of the Direct and Excise Tax oys'
tenn" which Mr.. S cretary Chase officially APP
proved aud authorized.
Under date of May, 1868, this Manual COD
talus (pp. 273, PA the following decision by
the Com missioner Of Internal Revenue
"A merchants return Of income should COW
cr the business OF the year 1862 excluding. pre-
viou> year..
"phySciars and lawyers should include &C.
tual receipts for services rendered IN 1862, to
eethcr with an estimate of uurea. lied or con-
uygent income due TO that year.
10 view Of these decisions and official instruc
tons If the Internal Revenue Department, MIR.
Iilden's incom returu for 1862 was made UP,
so that, even II dlffrreot view had since been
authors atively held and expressed, MIR. Iilden
would stand completely justified. But there is
90 authority Tor any different view.
With these preliminary observations, | will
proceed to cx mine the tabrira'ions Of the
Times 10 detail. The following is copy OF
the Iiues' statement
THE FALSE INCOME RETURN OF SAMUEL ].
TILDEN FOR 1862.
= fac siuit. Of the Democratic Candidates A.
faactt contrastsd aoith several items Of ms
income 4 concinctnH though incomplete
shouing ,ehich con"ic,s Mr. 7Aden Of perjury
md Of Cheating tie Government.
Income of 1862.
Some Items OF the [aiieyedl True Statement.
Feb Jury l9-Fee for Trustees and
Master Commissioners Decd to the
Purchasing Committee Of Pittsburg,
FoIt Wayne Anc Chicago Railroad
Company s5,f
February 25-Fers m'lG expenses VITA
r,.farence to Deed Former Railroad
Company, pursuant TO order of Court,
PittsDucs Fort Wayne and Chicago
Railroad Company Observation-Disclosures" 2UO0
| NJ srch l-Fur dr'ttlng, &c., first mJct-
deed or reGDnS!ruCLeu COTpOEh-
ton, Pttsburg, Fort Wayne and Chi
c.go Ral;r5sd Coin panJ .................. o.OOO
March Fees for &cconu Mortgage
Deed Pittshurg Fort Wayne and Chi.
cago uiroaH Com pany ......."..........: Aooo
March l-Fens for Third Mor,ga eIeed
Piltslurp. F,rt Wayne and chicago
hairO;d Com Dany ............... 4,oUJ
March 2-Fecs f,r final conveyance 70
Hallway Company, subject to the
mortgages, Pittsburg, Fort Wayne ,.
and Chicago Railroad Company orWo
June l4-Cu:" berlsnd Coal u Iron Co.. 500
| October l7->crvlces to Second Mort
| gaze Stockholders # It. Louis, Alton
and Terro Hsu.e Railroad Company,
as per attidnvit.... 49,. .......... lU,VV
! November 7-Scrvlces to First Mortg ge
| Bondhod.rs of St. Louis, Alton and
! Terre Hnutc Railroad Company, as
per sttidsv ......... 1000
| December 3l-Feas during year from
| Chicago and Northwe tern Railroad
Comp2ny 49,. ............ 10000
| Fees duriGg year !rCm lolodO and Wa
| bash k7iiroad Company. .."............." 10 NJ
Share If bonds retained ior services
| durn" year connected with recon
| s.ruction OF Chicago and Alton Kali
road Company ...... -o,ooJ
SALARY rs Trus:-c and President OF Bal
Anca Dry Dock Company ...... l,OOO
Total .... -. =. -. 81 500
| DEDUCl.
| For expenses cf flee repairs and
taxes. 20, oUO
| For faas received, tut no! EARNED,
in l., 0OU- lS,UU
| Net income a Democratic Inter- --
| ureta:ion If ,aW ............."........ Soj,l "
| let income s"ur! t. by Mr..
| Tillen ................. I,llo
| Professional incoNe ft.udulehtty
| to.caaled ....."...................... ol,eoZ
| Summary.
Amount Amount of tax.
Income subi,ct to five
| per Cent............... 500 uUJ "a, 4oO W
/ Interest returned sub
| ject 10 three per Ct. Ills ZlS Oh
| Portion of unpaid debt
| to the Government. "a 236 40 >
| EXAMINATION OF ITEMS
First Item. This is cutcrcd uuder date OF
Fec. uary ~, 1862, as Fee for Trustees and
| Master COMMISSIONER ed Sc. So 900"
No such churgc lcos erer mute, rendered or
| rWectw Gy Mr. Thl"M or nny one on h's be-
hull ut the .lltc mentioned, or ut any other
| time.
The instrument itself was simple trustees
and masters deed, principally consisting Of re
citals adapted to the cas- oil railroad fore
closure, and peculiar Chiefly IN the magnitude
OF the property conveyed. The preparation Of
such an Instrument could form no item of
charge worth considering 10 payment for an
catire service Of years and no specific charge
DhatcUer was ever madc for II.
.Sec0nd Item February 25 Fees aud ex-
peDscs, with reference TO d ed OF former Rail
road Company, pursuant 10 order OF Court,
81. 81 600.
No such charge ras ecer made. rendered or
collected Iy Mr. Tteteu.
La pou, vi fact the document, which is not
quite 50 Ioug as an ordinary deed, and was TO-
,cudcd 10 have the effect Of a quit claim, was
not drawn by Mr.. TlIdeo at all. but by Judge
n Ii. Swsyoe, now Of the u. 5. Supreme
Court Mr. Tlldcn was never Laid for it 10 any
shane.
ThiiW Hcm.-March l. For drafting, &c.
First Mortgage Deed Of Reconstructed Corpo-
ration. $5,oU0."
NJ such c1n,rge as this, and no specific charge
whaterer uas eccf nude. rendered or collected