Year: 1871




The Commissioner of Internal Revenue
having-in our judgment with entire Justice
decided that the attempt of the New-York
Central Railroad to escape the payment OF
taxes on its scrip dividend is illegal, 1t Is per-
haps worth while for our friend, Senator
Carpenter, to consider the position in which no
is placed by his appearance in this case. IL
NAV. at any rate, prove q subject quite worthy
the consideration of the Senate and or Mr.
Carpenters constituents. On the 2d OF March,
we directed to it the attention of the Senator
himself in these terms:


"Much comment is properly provoked by the appear
ance OF the Hon. NJ. II. Carpenter Senator OF the
United States, as a counselor for the NeW-1OrK Cenra
in the argument before the Commissioner Of Internal
Revenue on the question Of paying income tax on the
great scrip dividend. Such employment seems clearly
incompatible with the law of the land and the higher
law, as well. Member OF Congress should never ap-
pear as the paid attorney OF any claimant or htgant
against tho Government"


1t having now been held by the proper
branch of the Government that the attempt
thus illegally and immorally championed by
the Senator was one to deprive the Govern
ment of large revenue to which IL was
fairly entitled, special point is given to
these suggestions from The Chicago Tribune, q
journal tocrably well known at Mr.. Carpenters
home:


the Senate and especially Carpenter who
conducts this prosecution is desirous Of vindcatng
their dignity we believe thero Is another channel III
which the country would gladly see their eHorts ui-
rected Senator Carpenter recently figured as leauhS
counsel in arguing before the Bureau Of Internal Rev
enue against the collection by the United States OF the
Income tax on the per cent dividend Of the NewYork
Central Railway Ii IS said that he did this without any
compensation or agreement for compensation direct OF
indirect, present prospective. But ts IN our JUG
ment nobody believed. The Central Railroad Company
is no such lone lorn and unprotected female as to need
the gratultous services OF n chivalrOus knight
GRANT for its rescue; is Mr.. Carpenter
any such cteralier d'industrie as TO expend
his strength in fighting the battles OF rich corporations
without being paid for IT, But II he did receive or agree
TO receive any compensation for this service, direct or
indirect then there act OF Congress, passed June H.
1861 and entitled An act relating to members OF Con-
grcss heads of departments, and other officers Of the
Government" undcr which Mr.. Carpenter should be
convicted Of a msdcmelnor fined in sum not exceed
ing $1,000 and imprisoned for term not exceeding two
years. and be forever after incapable of holding any
Office Of trust honor profit under the Government OF
the United States. We merely cite this as one of the
cases in which Senator Carpenter might yindicate the
dignity Of the Senate to purpose if he felt 50
disposed"


We believe the Senator's excuse is that he
appeared for a sick friend. Can Senators do
that for friends which they may not do for
themselves7 Can they escape the law bypro-
Tossing to do gratutousy what everybody
knows a wealthy corporation stands ready to
pay for with the utmost liberalityl This case
of Senator Carpenter is in itself of no cOnsc-
quence; the questions of public decency and
morality involved are of great consequence,
and demand n settlement. 1t is said Of too
many Of our Senators that they have an Itch
ing palm Let us have the facts, and YER
dict; and meanwhile let the people remember.