Buchanan County bulletin. [volume] (Independence, Iowa) 1869-1891, 1878-03-01
TILDEN'S TAX.
ICOurt Report of the New York 7

[Court Report of the New York Times.]
In the latter part of the year 1876,
the then United Statef District Attor-
ney for this district, Hon. Geo. Bliss,
discovered that the Democratic candi-
date for the Presidency of the United
States, MI. Samuel j. Tilden, was a de-
faulter to the government of the United
States in not having paid the 5 per cent.
upon his entire income in the years be-
tween 1861 and 1872. Action in the ma
ture OF a suit to recover the amounts
80 withheld, estimated, with interest, to
be $15O,000, was Immediately begun
against Mr.. Tilden. His counsel inter
posed a demurrer to the complaint
claiming that as the Assessor of the In
ternal Revenue had estimated year by
year the income of Mr., IT,, and he had
paid all taxes assessed; a bar to %contin-
uance of the suit had been erected
Hearing of argument upon demurrer
was postponed from time to time, and
did not finally begin in the United
States District Court, before Judge
Blatchford, until Saturday, January 10.
In opening the ease for Mr.. Tilden, Mr..
Aaron j. Vanderpool endeavored to de-
liver a political stump speech, but
was checked by Judge Blatchford, who
informed him that he did not wish to
listen to "buncombe," but merely to le-
gal facts. After %apologizing to the
court for his improper action, MIR. Van
derpool stated that it was very strange
Mr.. Tilden wa the only person against
whom suit had been brought for recove-
ry of income tax for 1861. He then
showed that under the law of 1861 no
officers were appointed to assess or col
leet the income tax that on July l,
1862, the law imposing the tax upon
income for the previous year was re-
pealed that the Government had now
no action to collect such a tax for that
year, and consequently Mr.. Tilden was
not in default. Judge Blatchford sus-
tanned the demurrer to the court; rela-
ting to the tax for 1861. Dist. 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 taxe amounting, altogeth~
er, to $l3l ,892,50, for tho years beginning
with 1862 and ending with 1872. He
claimed that the Government had a
right to go behind an Assessors return
and ecove from a defaulter, as the act
of the Assessor was of a ministerial
character, and was not conclusive on
either the Government or the party as
sessed. The payment by the defendant
of the tax assessed was not a discharge.
The debt Of the taxpayer was the tax
and not the amount assessed. The as
sessment was a method of collecting
the tax simply. Mr.. Vanderpool said
that the act of the Assessor was judi
cial, and not merely ministerial. The
Government had elected a mode to as
certain 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 a certain sum
was fixed upon by an assessment. The
defendant had paid all assessments
that had been made upon his income,
and no section could be. except for spec
flied and exactly stated deficiencies
Mr.. Harland argued for defendant that
where powers were exercised by an Off
Ger Of the Government within his dis
erection, and within the scope of his jur-
isdiction, his acts must be taken as
res adjudieata and were not renewable. !