Vomit Of Venom

T thk Public : The New York TimeS. ffhMb for years pricrr to 1875 ha been tho eulogist oí Got. Tilden, immediately af tor be became a formidable candidato for tile JCrBidenoy began a erica of asaault upon bis priyáts ehwacter. At length the?e aasaulta culminuted iii the charge of making & false statement of bis income in 18C2. By dint of reiteration of fabricated spec.ficatious of item and details having the aembtance of actual acoountj, aome wellmeaning lierstóis trere díaturbed. It therefore oceurrod to me to úpp!y to tho treasury for certified copies of the income returns Of Gov. Tilden and Gov. Hayes, and on the 2d dav of September I made sueh application. The copies ftppHod fov have not been furnished, nor, ináeedj ha? my letter received the poor courtesy of actnow!edfmept. Meanwbile, alveisariesof Gov. Tilden liare pparently had free access to these returus, and bato even been pennitted to photo lithograph so mttoh of thom as suited their pnrpoaea. I ftqbmit thls fact to the American people without comment. Moauwhile, recsiving no reply from the public aathorities, who seem to regard áocuments in their cuBtody as held in trust íor the Repnblicau party, and not for the whole people, I addresseü a note to Judgo James P. Siunott, who was confidential law-clerk of Gov. Tilden d-iriug the whole period in which the law linpcwiug an incomo tan was in forcé, and aafcing liim to examine tu pretended account of Gov. Tilden's incotue during the year 1802 published by the Timen, and fnrüieh me with such explanation in regard thereto as his uecesaary famiüarity wich the details would enable bu to Kupply. I have thia day received bis reply, presèn'idg fnll and entirely aatisfactory refutation of tlie charges of the Times. liis answer, berewith aubmittea to tbo public, shows that ont of thirteen pretended lemB of income, amouuting to $110,000, eleven items, amounting to $34,000, are wholly fictiüous, hile of the other two, only one, of $1,000, is e;itirely true, and the second, of $25.000, i only pattiall trne. There is, tboreforo, no ground for tlíe asaertion that the sworn return was not a just and accurate statement of the net income of Gov. Tilden, after nisking suoh dednctionB for losses, interest paid, and tho other charges as the law authorized Iiim to make. If exception be taken to Judge Sinnott's letter, on the gronnd that it does not contaiu a detailed statement of the several items upon which tlie return of 1862 was made, it is proper to stato that tko regulations of the department did not refjuiro such detailed statements, anl very few professional men made such statemouta, or could now recall the iteras, or havo kept the memcrandi upon which their retnrna were made. If Gov. Tilden were not in nomination for the Presidency I do not know of any man in this community whose more statement of fact would have been more gonerally accepted as truth, and I fail to see why the eminent position in which hc bas been placed by a large body of his f ellow-citizena should be held to detract from the sanctity of his cath. Aiibam S. HEwrrr, Chairman National Democratie Committee. New York, Sept. 20, 1876. Letter from Judge Slnnott. ' In reply to Mr. Hewitt's communication Mr. Sinnott sent the following : New Yobk, Sept. 20, 1876. Hon. Abram S. Hewitt, Chairnian : My Deab Sik : I have rocoived your noto with a copy of the Timen of Sapt. b, in referenco to Mr. TUden'a income return for 1802, and have taken the earliest time official engagement would psrmit to send you the informatian you solicit. I was in Mr. Tilden's law office during the whole period eovorod by the allegations of the Times, and was more familiar than other persons - perhaps even than Mr. Tilden bimself - with his professional services, and with the oarnings of his office, it being amoiig my dnties to keep such record or memoranda of them as was preserved. The charges to which you apecially refor aro epiíomized and placaidod on the front page of the Times, where, in parallel celumns, are difrplayed a fac-aimile of Mr. Tilden' income-tax return for the year 1862, contrastad with tho pretended statement of bis real income for that year. I have Oxamined this statement with care, aud from my personal knowledge find it to be f be in every important particular. The first thing in this fabrication of t'ie Times which srreeted my attention was the evident intent to mislead which characterizes it. It parports to bo mado up of separate itema, tbo wording of which ia variod, in order to givo tho reader an idea that those items had been taken directly from bilis or accounts which bad been renderod to some one, or hd been entered in some book of account. For example, the flrst item reada: "Feb. 19, fee for Truatoe'a and Maater Commissioners' deed," etc., but the wording of the Hccond item is difforent, and reads, "Feb. 25, f ees and expenses with reference to deed," ota, and third item is put in still anotber and different mode of expreasion, thus : "March 1, for draftin r, etc, first mortgage deed," while in t!ie f ourth item the word "feos" (and this time without expenses) is brought into requisition. The obvious intent of théso contrivances is to give color to these bogua items, and appearanco of beüig copied from aome real paper. The first six items of this statement relato to matters conuected with the Pittsburgh, Fort Wayne and Chicago railway, and a right understanding-of Mr. Tilden's relation to that enterprise prior to and during the year 1862 is important at the outaot. Now, the fact ia that no such accounts as are contaiued in these oix items ever exiated, and uo one of these items haa ever boen made the subject of a specific charge by Mr. Tdden againat any individual or Corporation wbatever. Mr. Tilden became counsel for the holders of various classes of louds secnred upon tue Pitteburgh, Fort Wayne and Chicago raiiroad, which was and ia a raüroad running through four different States, and built in Bections by three difforent corporations, which were afterward Consolidated. Wbeu Mr. Tilden becanio conusel for the bondholders, in 1859, it ba 1 outstanding uino different classes of bonds, upon all of which defanlt had been made, aud ita affairs in general were m apparently hopoless bankrupïcy ancl general confusión To reacuo this enterprise, Mr. Tilden labored contiunally, and much more laborionaly tban a lawyer ordinarily dooa in rogard to any one particular case, from 1859 to the early part of 1K(2. The labr was particnlarly arduoua during the yoara 18fiO and 1S61. Duits of forecloenre wore instituted oarly in each of the States, aud theee had so far progreaaod by June, 1861, tbat decrees of forecloBuro and sale woro then entered. Tho road was actually sold on tho 24th of October, 1861, and pomoesiou takon under the sale. Of courso tliis could not be accomplished uutil the conflicting interests of nine difforent classes of bondholdere, aecured credtors. nnsocured creditors, and stoekholdei'H bad been harmonized and satisfled, nor until legislativo acta adequate to meet a case atich &s had uever before arisen, eitber here or in England, had been devised, prepared and hhcessf ully passed in four different States. All thia was accompliahed principally nnder the advice and with the labor of Mr. Tilden bafore tho closo of the year 1S61. His engagomenta on account of this raüroad during the whole poriod were constant and engrossing. Wbatever pay be received was for the entiro servies aa a wholo. It was not ituni.wl or ip]iortionel. The income-' ax law went into effect on the lst of January, 1862. Income which bad accrued before that timo was exompt froin ita oporation. I do uot thiuk it ueoessary to oociipv much time or spaco in diacussing the legal aspectd of this income question, or in auataining tho rigbt of a citizen to recoivo aud rotain, free srom incomo tax, moneys which bo had already earned by his own lubors in years when no income tax existed. The rulo on this subject was early doclared and promulgatcd by the in ternal revenuo department itself, and is in full accord with these views. In 1863 Hod. George Boutwell. the late Commiafcioiicr of Intornal Revonuo, prepared ' ■ Manuel of the direct and excise tax ayatem, " which Mr. S?cretary Chaso oflïcially approved and authorized uoder dato of May, 1863. Tiio manuel containa, pagea 273 and 274, the following decisión of tho Commisaioner of Internal Revenue : "Merchante' return of income Hliould cover the bnfineas of the year 1862. exchiciiiiK irevion yoars." Here Mr. Sinnott cites thirteon items from the Times, statement of Gov. Tildcn'a incomotax returns for 1862, wbich he quote?, one by oue. and carefully aifta and pickx to piecos, showing that they wero all. or ncarly all, diatorteil by enemies of Mr. Tilden boifore being put in print. The thirteenth and last item, ' ' Salary aa Trustee and President of the Balance Dock Company, $1,000." Thia item of $1,000 is oorrect, except aa to date. und istheonlyone of tho whole thirteen of wbich tbat can be said. At tho outaet of these attacka on (ïov. Tilden, in regard to lúa taxable income of 1862, still anothcr allogation was made, as if on positivo knowlodge, namoly, that he had recoived from 8t. Louík, Alton aud Terre Haute Raiiroad (ompmy i;)2)00 in first-mortgago bonds du; ing that yoar. Thia cbargo ia ucqualifiedly falsp, and now tli .t it bas boen printod out in the public jourualn that the complalnt itaelf in the St. Louis, Alton and Ttrre Haute auit abowed that these bonds were not used up to tho yoar 1864, the charge noeara to bavo boen abandonod even by tjio Timts, whioh newfjiapcr, aftcr asserting tl o Tact in positivo term. ubsfcqnently publUhi d . the ropurt of Uto committee of that company, I also antagonistíc to Mr. Tilden, but hi i showed that in 1870 theeO bonds wero stUT the hands of the purohasing committee, J " oould not have f ormed any part oí bis income 1862. It neem proper to say tliat a retara aJ" under oath munt bê assumed to be corrett o !ess it can be shown to be falso. Thls ttoa bas been made by the Times, and, groiíj bolder trom day to day, it efforta have finjp culminated in the specitbatlons of thirttt items, twelvo of which are wholly or mi fictitious. While the Times was tliua mki excursión into the región of üction, it Uf to have found it convenient to overlook t ixnreibilities of lawf ui dednctions, snoh te ' pennen, rent, interest aod lonses. The atJ, f act ia, th amounts returned were the net Í sultof incorae af ter takirg out lawful redn For me il only remain to aasert C everT -ct within my knowledge confirma t! good faith .md tófiaacy of the return, w more thaö 8 pDra }on ,had !ved We o po, and Mámele tht he J?atI?,of ayhtó fsiled to tOTioh hfLB Bk'1 bye general toí Of a real party he baá b. thef, =andid, for the highest offioe iö Ibfl fc. n r PWplt In respect to the allejfafkm ..at, &rto t; yoare of income tax Sír. Tiiv en indt no return, but left vhat poílíoo of ki tax which was in excesa of paymentf K fe account made by oorj'orations ttlxse bowkfci stock he held to be aasesaed under law bj Uk ostimate of public ofiicerB, the answfr i au. ple, the statute gave tho taxpayer tho opiioicji tak e that couree, and good and honorable i(k sona existed why a scrnpulous nn ahould t. cept that option. Mr. Tilden rwcoivod i favor f rom Government oiliccrs, and o none. He did nothing butpayall tlieyij, posed on him. Neafly all bis income from ia. vestment paid tax throngh corporations rt. bonds and stocks he held without allowaiice I? lawf al deductions. On the residue, af ter 1. ful dednctions were made, he believedattu titee tbat instead of paying lesa he oftonerp: more than would have been the resalí oí y but tronblesome aecounting. Ue pretenti that way to be oxempted from tho dirtic;;t; incident to attempting a speific statmen'. affairs in which he was interented, and of t porations and business in which ia was tn vostor, and alao to be exempted f roía Uja I spousibility of adjudicating on f acts raa , j applicable to unoertain and fluctuad i niciiU dnring the rapid and violent changes i lictitious values. Law was unsettlod. iijg! tions of real difficulty existod, oonstrunia, Vt'ere eet up by officials which were oftea I conHicting, nuintelligible, or incapable ef jat I or safo application, and it was not agreeableij I make a return on a doubtf ui or dispnted tb I ry, or iu coutradiction to even unmentorica I claims made in behalf of the Governaia I llespoctfnlly yonre. Javfm P. Baion