The Tiffin tribune. (Tiffin, Ohio) 1868-1887, 1876-09-14


large circulation, and Is read by a thrifty
energetic class OF PEOPLE. Advert isernent
inssTtes - low asin any nTst-class paper.
ionic State Journal, Sept. G.
Gov. Hayes HsIment Of ThxabIr
Property.
Samuel J. 1'ilden Is the sworn wit
ness Offered 10y the Republican pres.
in proof OF the allegation that Samue
j. Iilden made and swure 10 a ftIse
/ income return in the year 1862. (See
the two Oaths 1T the head of This
paper. There has been so far no eX-
PLANTATION or excuse for this false
swearing. The truth is, there can he
no explanation or excuse. Either
one oath or the other must be false.
For nearly month, now, leading
Democratic newspapers OF the dc
center sort, like the great German
Stats Zeiti1lg, Of New York, have
been pointing Mr.. Tilden 10 this
strange discrepancy between his two
Oaths, and have been waiting fOr him
to show how the discrepancy may be
so far TeeOnciled as 10 enable honor
able men 10 vote for him. Mr.
OttendOrfer says to him, with Ger
man OutTightness "Clear this thing
up, or you are no TT man for Presi-
dent" Having waited until further
delay vas not only dangerous hut
fatal, Mr.. ridden at last makes n re-
ply. His reply Is, that .GOveTnGr
Hayes listed his personal property for
taxation under our State laws at less
than IFS true value in money.
Not one word of explanation or ey-
cuse for Governor Tilden, except this
thieves argument, that another man
is as bad as he is.
Now, LEI us see what is charged hy
this electioneering document, which
is so evidently inspired by rIiden, as
u set-off to his false and fraudulent
| income return.
IL sets ont with what we may Rs-
sumo TO be substantially true copies
OF II. B. Hayes Statement of per-
sonal property, moneys, credits, &c,
subject To taxation in Sandnsky eoun-
| ty," for the years 1874, 1875 and 1876.
These returns, with affidavits, would
occupy a column of space, and we
omit them, for the reason that the
comments cover every possible ground
OF objection which partisan ingenuity
has been able tn invent as tc their
correctness and snfficiency. These
comments We copy in full, AS follows,
reproducing the tremendous typOg-
raphy, so far.as our limited facilities
will permit
''As viii be seen by reference To the rC-
Hamu aruH A na~Ha
ed In moneys, credits, book accounts,
hOuShOid goods, &c one thousand dollars.
The VIII OF Sardls Rircharl, who Bequeath-
Cd 20 X. b. Hayes fully fifty thousand dol
probate January -, 1874, and as Governor
Hayes was the executor, without bond, he
became possessed OF all the property devls-
ed TO him by the viii at once. Birchard re-
turned In personal property, exclusive of
moneys, credits, notes, book accounts, &C.,
3, -, tothe Assessor, IN April, 1873, and
Birchard returned added 10 what he owned
previously, returned to the Assessor for
taxation in April, 1874, all his personal
pnonertYt not included in the seventeen
enumeratea items; 81 ,OOO. Was this ner-
Jury In March, ISTf,-preN iOuS TO making
his return 20 the Assessor, II. 4. Hayes held
mortgage notes against /. f. Amsden for
S4.tlO, interest six per cent Toyable annual
ly, due IN 1913, and also against Edwin Van
Dorm, Martin MOrariety, WIN. II. Andrews,
and A. j. and Elizabeth Hale, amounting
10 l,G75, all bearing six per cent. interest.
He did not list this S9,675 for taxation, al
though he has held the notes since 1874,
previous to making his return for that year.
X. Il. Hayes returned gold watch at 500 in
1874, and nI 1879 and lS76, returned three
watches, including the one returned in 1874,
at $50. Was this perjury? II. II. Hayes did
not return n piano in any one OF the three
years, although he had one in his parlor all
the time, and il is the boast OF his admiring
nelghbOrS that the one now In his parlOr
cost $50. Was this perjury? X. B. Hayes
returned in 1873 and 1876 three hoTSes at $50,
when his neighbOrs know that he values
one OF his hOrses at - Was this perjury I?
r. r. HAYES returned in 1875 four tarriasses
at $50, when IL was well known 10 manv OF
the citizens of Fremont that ho paid Mr..
Moore, manufacturer of that city $500, for
one Of them, and had plaetOn (sic) that
cost $50. Was this perjury Thlrty-tlIree
thousand seven hundred dollars were left in
his hands in bequests in the Will of Sardis
Birchard, which Governor Hayes was not
required 70 pay over for three years, and
upon which lie paid no interest for two
years, and did not return n single dollar OF
this money for taxation. At least he only
returned $40 in his hands in 1876. Was this
perjury?
ain order 20 make this matter so pain
that there can be no question about it, we
give from the will of BiTchard, the names of
The divtSes (sic) TO whom the S37OO was
given and the amount bcqueathed TO
each:
isiI give and bequeath to each one OF my
nieces, Mary Birchard, of Fayetteville, and
5000 each
h'I give and beaueath to Sarah Jane
Grant, of Fremont, Ohio, tine sum of 5000
Il give and bequeath to each of the four
children, w. A. and FrOnie lFanniel A.
Plat, viz: Laura, Fanny, Emily and
rutherford, the sum of s, 500 each
II give and bequeath 10 each of the six
children Of Austin B. Taylor, deceased, late
OF Fremont, Ohio, 5000.
al give and bequeath 10 Charles Birch
ard, son OF my brother, Austin Blrchard, OF
Vermont, the sum OF S2OO per annum during
his natural life.'
"tIt is my will, and hereby direct, that
my executors shall not be compelled 10 pay
any OF tho sums OF money given and be
queathed by this will until the expiration
OF three years after my decease, but IN
terest shall be paid on the same two years
after my decease.'
"It viii be observed that, in the oath
which II. B. Hayes subscribed, he swore he
had listed all the property which bY law he
was required To return as 'Owner or holder
or as husband, parent, guardian, trustee,
ouecilOT, administrator, receiver, account
ing officer, agent, attorney or factor" he
held the amounts We have given from the
will, devised from Blrchard, in his posses
sion as executor, and made no return of any
portion OF the money or personal property
for taxation. Was this perjury The eX-
cuse can not be made that he owed debts To
this amount, which he deducted, for hc
could not deduct debts from money or
credits he held In q fduciary capacity. II
was not his money. He simply had posses
sion of it as erecuiOr and was bound by law
10 return il for taxation. He did not do II,
but he sWore all the same, that he had re-
turned all he was required by law 10 list.
Our reporter searched the records in the Of
fee of the Auditor, Recorder, and Probate
Judge, and aScertained that no returns
were made by eTthcr Governor Hayes or his
co-executor. The fact that Governor Hayes
received into his possession, the large
amount OF personal property OF Sardis
/ valuable paintings, plate, watches, &c., all
Of which by law Is taxable, and did not re-
| turn Il for taxation at more than one-tenth
/ of its value, and did not return II at all In
] 1874 either as executor, or as his own prop
/ erty, which undoubtedly II WIS, is too clear
Il TO admit Of an escape from the charge OF
evadlng the payment OF taxes. IN attempt
ing TO explain the failure OF Governor
| Hayes TO return the money Tor the payment
OF the bequests in the will for taxation, II
| will no doubt be claimed that he had not
yet realised the money from the sale of prop
| erty. II is all 10 be paid this year, and II he
has not all the money ready 20 pay over, he
undOubtly has realised some of il, or he has
failed 20 execute the viii. Two years and q
half have ELAPSED and no report 10 the Pro-
bate Judge, as reqired by law, has been
made by either Rutherford B. Hayes or his
co-exeeutor indicating the payment OF any
OF the bequests, so that the presumption Is
| that they are not yet paid.
! Now, in order to present clear and con-
4 nected statement, and prevent confusion in
the mind of the reader, let us take up these
matters and dispose Ofthem in regular order
as they are mentioned in the paper:
l. "Moneys, Credits, Book Ac-
counts, Household Goods" &c. Let
US see what the law requires, first, in
order to understand this item. The
tax return says, "Value of all credits,
after deducting bona fde debts" The
law is given by the State Auditor, in
his instructions TO assessors
"The term credits Is defined in our tax
laws 10 mean the excess of all legal claims
| or demands due, or to become due, 10 the
! marty required 70 make return, whether fol
money, lSbOr, services, or other valuable
thing including deposits on time, in or out
Eof this State, over and above the aggregate
, amount of legal bone Jide debts owing tC
such party. A claim payable in money
must be listed Al the fall sum named in thG
contract, unless the ObligOr is insolvent, Ol
for some reason the full amOunt can not bs
collected, in which case Il must be listed a
such amount as the party listing honestly
believes can be collected on IL. II payable
in anything other than money, IL must bl
. listed at the fair market value OF such thing
Moneys must be returned by parties reSid
ing in Ohio, whether it be in their possession
. or on deposit, or in care OF transit, either
in our out of the State; and credits mus
no.