Perrysburg journal. (Perrysburg, Wood Co., O. [Ohio]) 186?-1965, 1876-10-13
Mr.. Tilden's Income Tax.

IucTC is ono pOluJ Ill Ine controversy
over Mr.. Tilden's income tax upon which
both his enemies and apologists agree ,
viz. That Mr.. Tilden made no return
of his income for eight years, but mere
ly paid upon the assessment the Govern
ment officers made against him, with the
penalty thereon. His apologists claim
that he cannot be blamed for doing this,
because Q) great many other people
did the same thing, and (2), to quote the
language of his own defense, " the
statute gave him the option to take that
course" There is a curious confession
of a lack of moral sense in this defense.
As to the first reason, it means that a
crime or vice which has become COM
mon loses it's criminal or vicious charac-
ter on that account; as to the second, it
means that Mr.. Tilden had moral right
to escapeg q tax due the Government, or
q part of it, if he could. Whatever
standing this may give MIR. Tilden in
court of law, if suit be brought against
him for the recovery Of that portion of
the tax he withheld, no code of morals
we have ever heard of will justify him
in the position he has assumed The
fact still remains that he failed during
eight years to pay tax on his full in
come-of which the Government was
sorely in need-and that he evaded it by
refusing to comply with the law requir-
ing him to return his full income. -.s---.-.-
But the fact is that the statute did not
give Mr.. Tilden the option of returning
or not returning his income rs he saw fit.
1t was mandatory. The following is the
language of the statute applying to the
returns:
SECTION rs. And be IL further enacted, That
ii shall be the duty Of all persons of lawful age
to make and render Il list or return in such
form and manner as may be prescribed by
the Commissioner of Internal Revenue, to
the Assistant-Assessor of the district in
which they reside, of the amount of their in
come, gains and profits, as aforesad; and all
guardians and trustees =. shall make
and render list as aforesaid, of
the amount of income, gains and profits of
any minor or person for whom they act as
trustees; and the Assstant-Assessor shall
require every list or return to be verified by
the oath or affirmation of the party rendering
it. And in case any person, guard
ian or trustee shall neglect or refuse 10 make
and render Sltch list OF return, or shall render
false or fraudulent list or return, it shall be
the duty of the Assessor or rAssistant-Assess-
or to make such list according to the best
add p per centum [afterward increased to 50l
as penalty to the amount of the duty due
on such lists, in all cases of Willful neglect
or refusal to make and render list or re-
turn, and IN all cases Of fraudulent list or re-
iurn having been rendered, TO add 100 per
centant, as u penalty, to the amount of duty |
ascertained TO be due, the duty and the addi-
lions thereto penalty to be assessed and
in the manner provided for in other
cases of willful neglect or refusal to render
list or return, or Of rendering a false or
fraudulent return,
So far from there being any option on
The part of the citizen, it becomes oblig-
itory upon him to make the return, which
S shown by the fact that the law attached
/ special penalty wherever this duty was
neglected. Mr.. Tilden might, with equal
Justice, claim that it was optional with |
him to make his sworn return either true |
'r false, since the law likewise provided |
! similar penalty when fraudulent list
vas returned BUTT has already. been |
iecided~by the United States Circuit |
Court in Rhode Island that the payment |
If an income tax as assessed with the
penalty thereon, which was precisely Mr.. |
Hazards case and is Tilden's also, does
lot release the citizen from liability for
he tax on an actual income in excess of |
he amount assessed. Thus, legally v as
veil as morally, Mr.. Tllden is still a
lebtor to the Government for the tax on |
lis income for eight years in excess of |
he average $4,000 on which he was
The sum recovered from Mr..
IaZard was $17 ,451; probably 100000 T
nay be recovered from Mr.. Tilden. This
lecision of the United States Circuit
'ourt is strengthened by the fact that
follows principle laid down by the
United States Supreme Court in 1878,
the right of the Government to
ue for tax Notwithstanding it may
ave assessed penalty as provided by
he statute. 'f'I
The case against Mr. Tilden, thea,
ven on the facts as admitted by his
biologists, is that he is legally debtor
0 the Government for tax on his in
ome during eight years in excess of
hat actually assessed against him, and
hat, morally, he is guilty of swindling
he CONVENIENTLY choosing to- violate
he law and not return his income. for,I
he purpose of escaping portion of the
AK Is that the sort of man for q Re-
toelect President of the United
'tates s9-0 Chicago Tribune.