The Indiana State sentinel. [volume] (Indianapolis) 1868-1895, 1876-09-27

as had never before arisen, either here or in
/ h gland, had been devised, ureparsd, and
successfully passed In four dinerent states.
All this was accom- plished p, incip ly under
the advice ana with the labor of Mr. Ttlden
before the close OF the year lS6. HIS engage
ments on account of this railroad during that
whole period were constant and O. crossing.
Whatever pay he received W as for the entire
service as q whOIe-it was not item Zed or ap-
ns II ss tsw aHd %sn the n
comes falling under It's opera lon were tn0Se
accruing from and after the said first day OF
January, 1862. Income which had accrued
before that ime was exempt from its opera
ton. do not think IL necessary to occupy
much time or space in discussing the lie al
Ing the right of a citizen to receive AMI re-
ain free rom income tax, moneys which he
had already earned by his own labor In years
when income tax existed. The rule on
this subject was early declared and promul-
gated oy the Internal Revenue Departms mt
| Itself and Is in fall accord with these views.
In 1853 Hon. Geo. 5. Houtwel, then late Com
missioner Of Internal Revenue, prepared a
| 4" Van ual of The uifect and Excis7 FAX System,
which Mr.. Secretary Cnsse ofnciaily amp owed
and authorized Under date Il May 1873, this
Manual contains (Dp. 2I3, TD the following
decision Oy the Co missioner OF Internal
/ Revenue: "a merchants return OF income
! should cover the bustne OF the year 1907, ex-
| cludIng previous years"
~Physicians and law ers should include ac-
tuai Receipts for services rendered in 1862, to-
ge her with an estimate OF unres lized or con-
| fingent income due to that year."
| In vleF OF these decisions and official 1nstruc-
lions o the internal revenue department, Mr..
Tilden's income return for 1862 was made up,
o that, even IL ferent view had had since
been authoritativey held and expressed, Mr..
| rIlden won stand completely sti1ed. But
there is no authori v for any differ nj view.
With these preliminary Oh ervattons, will
proceed to ex4rntne the fabrications OF the
Times in detail. Tne following is a copy OF
the Times statement:
"THE FALSE INCOME RETURN OF
SAMUEL J. TILDEN FOR 1852
FAC-sIMILE OF THE DEMOCRATIO CAN
DIDATE's AFFIDAVIT, CON RAsTED WITH
sEvERaL ITEMS OF HIS INCoME-A CON-
YINCING THOUGH INCOMPLETE SHOWING
WHICH CoNvICIs MR. TILDEN OF PERJURY
AND OF CHEATING TaE GOVERNMENT.
Income OF 1862
Some items OF the [sllegedl true statement
Febru ry I9 Fee for trustees and mas
ter com mmissiOnet's s deeh TO the puT-
chasing Immitt oil PittsbuTg, fort
wayne aud Chicago Railway Com 80
FiorGary Z5~FeeS and expenses with
r terence IN deed Of foImer railroad
company, pursuanL order OF c-urt,
Railrnad COM pany............. 2oOO
M-Tcn I-FOr dra ing, &C, d. st mort
g,ge deea OF Ieco ~ ueLtd corpor;,
Chicag Rtiiroaa Com pany ................ 500
March Fees for second mortgage
% go Raii1osd Com Hus pan !! y :. .~ -.. ~- 25oO
March L F. Tor TN I'd mortg ,ge deed,
Plttsburs, Fort wayne and Chicago
Railroad Company 4oCO
March 2-Fees / fioaI conveyance to
railroad comuany, subject TO the
and and cniesso Rs % iroad Com m psny...:..... 5000
Com e--.-1 ~o. 5000
OcOb i7-Services TO second mort-
gage bondnolders OF st. LO1is, alton
as Del .......... 1000
November 7-Services TO first mortgage
bOndnOldefs of st. Louis, AlGOn and
per Sfidsvit........ ..............,. 10000
December al Fees du ing year from
Chicago and Northwestern Railroad
Company 20, 90
Fees curing year from Toledo AID Wa
bash RAiIroad Company ......... ......... Is. 900
Share o bonds re aintd for serylces
during year connected with recon-
road Company 5000
ance Dry Dock Company ~ .................. - % I,0o
Iotal e,OJO
DEDUCT.
For expenses OF Office, rep airs. and
For fees T. ceIv.d, but not earned.
In lse2....... IL, 500
$4,000
PIE ati - OF law w..................... $4,000
Net income As sworn 10 by Mr.. TIL
den ... ........ 7,IS
Professional income fraudulently
concealed. Slso5z
SUMMARY.
Amount
Amount. OF Tax.
-. ............... $500 a45O 90
interest JetoIned subject
10 three per cent............. Ills 2l3 "A
Portion of unpaid debt to
1.-The g0VernmS t.......-.-... n, ,E36 46
EXAMINATIuN OF ITEMS.