New-York tribune., 1879-09-11
TIE "MiCHTNE- -POLiTTCLGN" IND TIE
pEIHE EEnr

TIE "NiCHTNE-POLiTTCIIN IND TIE
"REFOR (ER.'
We think it appropriate at this time to call
attention TO q circumstance when, ehoush Z"
occurred more than eight years ago, has OF
ought TO have. an important bearing on New
Yorl, nolitics Of to-day By the Act OF Juiy
Ii. 1870. Congress reduced the tax on in
comes from > to 2'2 per cent Prior 10 the
massage or this act the tax Oh the incomes o.
Federal oiliceh0'ders had been withheld from
the monthly payment of their salaries,
but hv the new law such officials were
reouirrd to make 4 return including any
amount received as salary or pay for services
in the civil service of the United states,
cxcept that portion on which they had already
paid the i've per cent rate. As the Federal
ofilceholdcrs had already paid a tax of
pcr cent for the seven months preceding the
enactment of the new law. 1t was maniiestly
unjust TO make them pay 2la for the
rest of the year, because other citizens
making their annual return at the close OF the
year were required to pay only 2le per
cent for the whole twelve months. When
tie time arrived for making the assessment
for 1870, General Poasonton, Commis-
sioner Of Internal Revenue, issued cir
cular of instructions to the Supervisors,
informing them that employees and office
holders Of the Government who had
paid the 3 per cent tax up to the date OF
the passage Of the law would not he required
10 return their salary for tho remainder of
the year for taxation This was equity, but
It turned out not to be good law.
At this time Alr. A. b. Cornell was Sur
veyor of the Port of New-Yo,t. He radc
his tax return to the Assistant Assessor at
Ithaca Major y. J. Apgar. ana included his
salary for the last five months of the year,
notwithstanding the circular Ol Commissioner
Pleasonton. Major Apgar called his attention
to the Commissioners ruling exempting his
salary for that period, and received the fol-
lowing reply
CUSTOM HoVsE New-Ycrk.
SURVEYORS OFFICE, May :, i-1l.b
Ny DEAR MAIOg: The return sent yoa Is made ont
as und stand the law require and csnrot satisfy
NV conscience 10 make It different / do uS believe
the Commissioners decision right aud therefore pre-
fer rot 20 act upon IT, although doing would
considerable money, but NJ expense Of doing whi
do not think 1,gat, and this prefer mol 10 Go.
return the original, made by which prefer
to stand by. Yours very truly A. b. CORNELL.
The ruling Of the Commissioner was after
ward revoked, but too late TO effect the tax
for 1870, and few if any of tie officials whom
that ruling relieved from five months tax
were ever required 10 pay il in. 1t should be
said that Mr.. COrnell's letter, evidently written
without the slightest idea that It would ever
get into print is now published without his
knowledge Ii was found the other day in a
pile OF old letters by Major Apgar. who rightly
thinks tho public should know how scrupu-
lousy the man who is denounced as :" ma
chine politician "a phrase often held to be
synonymous with trickery, if not with down
right ishOnesty-discharged what he believed
10 be the full measure OF his obligations To the
Government under the Income Tax law, pay
ing moro than he WAS required to pay by the
Commissioner Of Internal Revenue.
1t is hardly necessary to say anything
more The reader has already contrasted
Mr.. Cornell's conduct with that of another
eminent public man who Is running for Gov
ernor 10y proxy. Mr.. Cornell paid more in
come tax than was required from him be-
cause he believed the Commissioner had not
rightly interpreted the law AT the same
time and for years before, Mr.. Tildcn was
engaged in q systematic effort to conceal his
real taxable income from the ASSESSORS and
long afterward, when the evasion was dis
covered, he fought in the courts the attempts
of the Government to obtain from him the
large sums he had held back. Yet Mr.. Til
den is great Reformer," while Mr.. Cor
nell is only "machlne Politician
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