The sun. [volume] (New York [N.Y.]) 1833-1916, 1898-09-28
RoosEYrIT,s HOME
All the Tschnicnlities of Partisan P~reiudice
Can't Stir IL from New York.

All the Terhnicnlitten OF Fnrtthau EreJuotoe
Can't Stir IL from New York.
To THE EDfroR OF TIE SuS-Sir: Any dit
ncultles thai might be raised concerning the
question Of Col. Iloosevelt'a eligibility TO tha
Goyernorship could only arise in q mind sotech-
nical as to preclude all considerations OF justice
or one 90 corrupt as to override them. The
Constitution makes five years continuous resi-
dence In the State a prerequisite TO eligibility.
Col. Roosevelt gots q Federal appointment,
moves to Washington n makes anidaVit for
the New York city Tax Commissioner that he
does not reside or vote in New York city and
that no resides in Washington. Now the law
recognizes two kinds OF residence-pernanent
residence or domicile being one kind and the
mere maintenance OF y home the other. A
mans domicile is where no intends his legal
residence to be; II is the place he regards as his
permanent home and in which he votes. 1t Is
the place Of his citizenship. He may have any
number Of other residences. whether a country
home or an Official abode. Unfortunately, as
the men who have sprung this question will
argue. q mans domicile, however, IL also the
place from which he pays his taxes. Mr..
George Gould would Internationally be inell-
gible to the New York Goyernorship because.
although he own and lives In q New York
house. he also owns and lives for q part OF the
year in a Lakewood house and votes and phys
hhb pOEbOnhi pIODoEly tuAeb buoEos puppOoO'
however. Mr.. Gould voted in New York. and
tho Tax Commissioner here attempting to
assess him. he made afldavit that he resided
in Lakewood and should argue that because he
resided in Lakewood he was non-assessable
here. Would that argument avail him 2 The
Commissioner would very properly answer
that his residence in Lakewood is immaterial
because his legal residence. his domicile. is In
New York.
In other words. they would distinguish his
statement of fact from his argument. Mr..
Roosevelt stated a fact when he said he resided
in Washington: no or his attorney for him
made a mistaken argument when they rea-
soned from that fact that he was not liable to
taxation in New York city or somewhere In the
State.
Nothing Is more settled in the law than that
a mans domicile is dependent upon his inten-
ton; not a mere mental and easily shifted in
%tention. to be sure. but an intention supported
What shall be said, then. of the intention of
this man who owned and maintained q home
HE 9 N tSis S sGdety GS Ene nae PHsse eaa hfs w9 bsS
been devoted to the public interests of his fell
low citizens there. whose noble ambitions CEN
ously with the afiidavit now raised against
him that. he would rather pay taxes IN both
new ot ~ 69 9rf ana Queens county than lose his
1t is law that q man shall not lose his citizen
ffe edRsr here sd Sz Ess'0n co. 81 n Rooss1sis Sei lie 3 taS
herr, changed with this change of ectua!
tain his citizenship here? And can there be
WASP The evidence Of the intention is found in
his Oyster Bay home. in his letters to his at
ambitions here, which must have been made to
those In his confidence; Let his enemies say
eRes s ssT mf r tb g m Wfif' Eat IN 6 SeG %nde It false iss them Sssl
davit. or let them descend to cheap abuse and
charge this ideal citizen with tax lodging; and
yet the fact remains that he never intended to
change from this State his permanent domicile
~ferently would have to 60 considerably out Of
its way to bury the matter Of interest beneath
of msss a St s s niP that tal5S could q be urged 1ne 9i Is @ s1ae
said he resides in Washington. therefore his
residenoe, is there; Washington must be his
plication to be relieved Of taxes here. and taxa
has a mans conclusions OF law. correct, or err
roneous. barred the courts from examining the
/ do not believe that IL every Judge on the
bench were a Democrat and directly interested
in the issue they could declare this citizen In
law S,Ei IS too o we'll si? e nS%Grf do" on the aSAi rock di% Of iuse
tice: its genius despises, technicalities too
Substantial justice to rob this man Of his right
and the hundreds Of thousands Of his support
Sfs an" IN th Sdn RiRs eif fTS% at tss %Pr 1Sns Els Of aeph IaisiRs
ments prove he will fill 80 ~usefully.
But what shall be said OF the attitude OF those
who. defeated in q fair contest for their leRiti-
mate ambitions. have dug in the dirt for this
weapon Of attack
Whatever may be the law. on the subject.
whether the affldavits filed in the. Tax office
are or are not public records as matter of law.
the rule has been quite uniform In that Office
for years in holding such affidavits to be for
the private examination Of the assessors only
and in refusing them to public inspection.
Thu AQhinD ont ~ fhin N IN ln vii than fRnrn n
Tammany office. Its presentation as n gift to
those who oppose the Colonel in his own party.
and the use that has been made OF IL are all
actions Of such a class as will prove a boom
erang. and all the more so from the contrast
they present to the clean. courageous. noble,
useful record and achievements of the man
whose high aspirations they are intended to
annihilate. SAMUEL H. GUGGENHEIMER.
NEW YORK. Sept. %. 1893.