Ottumwa weekly courier. (Ottumwa, Wapello County, Iowa) 1872-1899, 1878-02-27
Court Report of the New York Times.


In the latter part of the year 1876
the then United States Attorney for
this district, Hon. George Bliss, dis
covered that the Democratic candi-
date for the Presidency of the Unit
ed States, Mr.. Samuel j. Tilden, was
. defaulter to the Government of the
United States in not having paid the
tax of 5 per centum upon his entire
income in the years between 1861 and
1872. Action in the nature of suit
to recover the amounts of money so
withheld, estimated, with interest, to
be $4,000, was Immediately begun
against Mr.. Tilden. His counsel in
terposed demurrer to the complaint,
claiming that as the Assessor of In
ternal Revenue had estimated year
by year the income of Mr.. T., and he
had paid all taxes assessed, q bar to q
continuance of the suit had been
erected. Hearing of argument upon
the demurrer was postponed from
time to time, and did not finally be-
gin in the United States District
Court, before Judge Blatchford, until
until Saturday, January 19. In open
ing the case for Mr.. Tilden, Mr..
Aaron j. Vanderpool endeavored to
deliver political stump speech, but
was checked by Judge Blatchford,
who informed him that he did not
wish to listen to "buncombe," but
merely to legal facts. After apollo
giving to the court for his improper
action, Mr.. Vanderpool stated that il
was very strange Mr.. Tilden was the
only person against whom suit had
been brought for the recovery of in
come tax for 1861. He then showed
that under the law Of 1861 no officers
were appointed to assess or collect
the income tax; that on July l, 1862,
the law imposing the tax upon in
come for the previous year was re-
pealed; that the Government had
now no right ofaction to collect such
. tax for that year, and consequently
Mr.. Tilden was not in default. Judge
Blatchford sustained the demurrer
to the court relating to the tax for
1861. District Attorney Woodford
said that the count of 1861 had been
regarded by the Government as of
very little Importance. He said that
the remaining counts of the com
plant charged that the defendant
failed to pay income taxes amount
ing, altogether, to $131, $3.50, for the
years beginning with 1862 and end
ing with 1872. He claimed that the
Government had right to go behind
an Assessors return and recover
from defaultcr, as the act of the As
SCISSOR was of ministerial character,
and was not conclusive on either the
Government or the party assessed.
The payment by the defendant of the
tax assessed was not q discharge.
The debt of the taxpayer was the
tax and not the amount assessed. The
assessment was method of collecting
the tax simply. Mr.. Vanderpool
said that the act Of the Assessor was
judicial, and not merely ministerial.
The Government had elected a mode
to ascertain the debt due, and was
bound to accept the consequences of
carrying that mode into effect. He
said there could be no claim of debt
until certain sum was fixed upon
by an assessment.
The defendant had paid all assess
ments that had been made upon his
income, and no action could lie, ex-
cept for specified and exactly stated
deficiencies. Mr.. Harland argued for
defendant that where powers were
exercised by an officer of the Govern
ment within his discretion, and with
in the scope of his jurisdiction, his
acts must be taken as res ddjudicat0
and were not renewable. Ex-Judge
Emott rehearsed the arguments Of his
associates in the defense, and added
very few new points to them.
As the District Attorney was pro-
ceeding with his argument. Tilden's
attorneys having made theirs, the
Judge stopped him, and said he
thought it was unnecessary to contin-
ne argument upon that matter. His
(the Judge's) mind was already made
up as to the applicability of that de-
cision. The statute, he continued,
was decisive. It meant that the tax
of five per centum was to be levied
upon the income and not upon what
the Assessor said was the income
The statute fixed both ends. The in
come could not change: neither could
the tax. He said he felt able to decide
the cause at once by verbal express
sion, as he had given it great deal
of thought as it went on, and had
kept abreast of all the proceedings of
counsel. He thought, however, that,
considering the interest of the case, ii
would be better for him to write his
decision. AT the conclusion Of MIR.
Sherman's argument, Judge Batch
ford took the briefs in the case, and
said he would render his decision at
an early day.