Belmont chronicle. [volume] (St. Clairsville, Ohio) 1855-1973, 1876-10-12
TiIden's Defense Reviewed !
An ODen Letter to Mr. Hewitt.
A Comparison of the Income Tax
Law and the Defense-NO OPP
tiOn Permitted A Return
Easily made by Such an Able
Lawyer.

Mr. Hewitt, striking letter on the subject Of
Mr.. Tilden's income tax, whereof the follow
ing are the salient points:
DEAR SIR: You will agree that the bal
ance of power in the pending Presidential
canvass is held by body of independent
voters in the Northern States, who acknowl
edge answering allegiance to no party, and
wear the badge of no leader; men who believe
political parties are as useful as servants, not
as masters-a instruments, not as ends. To
this body of nom n-partisan citizens, many oi
whom in April last were prepared to seek re-
lief from certain evil elements of the Republi-
Can party by voting for worthy Democratic
candidate, the personal character and ante
cedents of the two nominees are of the highest
importance. From the point of view of an
Independent layman, who sees the sins of the
Republicans without being blind TO the past
and prospective sins of their opponents, per-
init me to call your attention briefly to few
points in the general field, and review single
chapter in the history of the Democratic re-
| iOim IdlNiuatC ioi biC iOcluChNJ
in mind that Except in cases of distinct con-
version, like st. Paurs) a mans history is his
| character =
1t is matter of common fame, and more or
less of definite knowledge, among Mr.. Tildens
neighbors and professional brethren that he
accumulated the bulk of his fortune of several
million dollars during the ten years from 1861
to 1871. This no one probably questions, as
official and corporate records would certainly
prove it. These large gains came partly from
a singular lucrative legal practice, and partly
from shrewd investments in several corpora
tions to which his legal practice had intro
duced him. Great and sudden as was this ac-
cumulation of wealth, no one has the right to
question its legitimacy in the absence of spe-
cifc adverse evidence. The only fair ques-
ton to be asked is-What attitude did MIR.
Tilden, as the owner of vast wealth, assume
the Republic in its hour of mortal struggle /;
how did he treat the legal and equitable pecu-
mary claims of a government which was
striving to keep roof and flag over his
head? Beginning with 1862, and
ending with 1872, the United States Govern
ment laid a tax on all incomes above certain
limit, the exemptions under the law being de-
signed to excuse the poor and lay the burden
those best able to bear it, the well-to do and
the rich. The official records show
and Mr.. Tilden in his published defense ne
cessarily admits, that in eight years out of ten
he deliberately disobeyed the law, refused to
make any return whatever, compelled the law
officers to estimate his income as best they
could, guided by his remarkable and now dis
credited return of 1862, and then paid the
penalty of his violation of law by having 25
and 50 per cent. added to the regular tax.
This is definite, confessed, conclusive. How
does Mr.. Tilden justify his course and attempt
to retain the confidence of his coDntrymen
Let his defense be read (the italics being the
writer's) alongside the letter of the law he
Systematically violated:
MR.. TILDKN's ooNFEs-ILANGUAGE OF THE IN
| SION AND DEFENSE. COME LAW.
In respect to the al ''SECTIoN 118. And
legation that after two be it further enacted,
years of the income That it shall be the du-
tax Mr. Tilden made ty of all persons of law
no return, - the full age to make and
answer is simple. The render list or return,
statute gaUe the tarpay- in such form and mau-
sr the option to take that ner as may be pre-
course, and good and iscribed by the Com
honorable reasons ex- missioner of Internal
| listed why scrupulous Revenpe, to the Assls-
man should accept that tant Assessor of the
option. Mr.. Tilden re- district in which they
ceived no favOrs from reside, of the amount
| the Government Off OF their income, gains
GERS, and sought none and profits, as afofe-
He did nothing but pay said; all guardians and
all they imposed on him. trustees Shd0
Nearly all his income make and render list,
from investments paid as-aforesald OF
the tax through the the amount OF income,
corporations W h O e gains and profits of any
| bonds and stocks he minor or person for
held, without allowing whom they act as trus-
| for the lawful deduc- tee; and the Assistant
lions. On the residue, Assessor shall require
after the lawful deduc- every list or return to
tions were Aade, he be verified by the oath
| believed at the time or affirmation of the
that instead of paving party rendering it 3 =
| less he oftener paid And in case any per
more than would have son, guardian or trus-
| been the result of a tee, Shdn neglect or re
| full but troublesome fuse TO make and re'adeT
accounting. He pre- such hst or return, or
ferred in that way to- shall render a false or
! be exempted from the fraudulent list or re
! difficulties incident toIturn, it shall be the
attempting a specific duty OF the Assessor or
statement of the affairs Assistant Assessor 10
in which he was inter- make such list accord
ested, and of the cor ing to the best lnfor-
poratiops and business nation he can obtain
! in which he was an in . and to add %
yestor: and also to be per centum afterward
exempted from abjudi- Increased to 0OJ as
eating on the facts and penalty, TO the amount
the law applicable, to Iof the duty due on
uncertain and fluctua- such lists, IN all cases
ting elements during of willful neglect or re-
rapid and violentlfusal to make and rem
changes of fictitiousIder list or return,
values. The law was and in all cases Of a
unsettled; questions oftrdudutent hst or re-
real difficulty existed. turn having been rem
Constructions were set ldered, to add 100 per
I'D by officials whichIcentu1n, as penalty,
| were often conflicting. Ito the amount Uf duty
unintelligible or inca ascertained to be due,
pable of Just or safe the duty and the addi-
application, and it was tons thereto as pen
not agreeable to make atty to be assessed and
a return on doubtful collected in the man
or disputed theory. or ner provided for in
in contradiction to evenother cases of willful
unmeritorious claims neglect or refusal to
made in behalf of the render list or return,
Government Mr.. or of rendering false
Sinnotts letter of Sept. or fraudulent return"
30, 1876.
A single sentence of the defense gives the
key to Mr.. Tilden's mental processes and
moral standards; it ought also to render his
election impossible and his continued candi-
dacy absurd: "The statute gave the taxpayer
the option to take that course" With his gen,
eral intelligence and legal knowledge, MIR.
Tilden, when he wrote or authorized that
statement, knew perfectly well (you can par
don plain speech) that, in desperate strait,
he was employing an untruth to justify his
violation of law. Not one reputable member