, . " b
PIKE, Editor and Publisher
HE IS A FREEMAN WHOM THE TRUTH MAKES FREE, AND ALL ARS SLAVES BESIDE
Terms, S2 per year. In advance.
.OIK X.
NLY REMEDY
ioi:
RB TIMES.
i YOUBSnRROnHDIHGS.
ri'I'I f F especially adnp-
,f !. VINK. -ti-re il I- n
".','..". it ll-l t'i'.V I.AIK'.E PROFIT.
: I lie arrow ill ol' Peach-
' :iinH trtiils: G ruins,
,' ', i,-ellett VlVEVA.'DS, OR-
l ,ll't . M .
w i. iii t 'I'll'" smith of
;, nl. hi . mild. t'llljrhtfiil
V-.'
'.t y .(.!-- iT ihr New York
J i.., "i-i, k t A not lift- Unit rout!
1 ' ... iw.r-. . fvii'
II V ;
o-i 'V l..io,r.. ci i,r..-.r-
. (-;; i ii in riles. M'niiiiis,
already established.
r" . i f Sli'" -. I i"lhitsr. (I luss,
I n :ii r t;iiiii. ' which mlier
.lu .m'y procure employ-
iini.rn Hes'tnT fr Mimf yea-s
,rv;i;f." itijt I nm ! itinnnnry MlTee
, "i -r.r. i'. : :: it"' ticbillty, riiMny
. "i'n'i,. ii:-c i -ninety recovered.
.: uii I I :w jus, oeen completed,
'..V. i'li Imck L'tiilditiir. four stories
,",'e lull.' met. ii'id nil modern
. r i :it- in.;.'iimiii"Jni')ii ui vis-
rti,rt r..T. on pkii ACRK.
j-.s i.i'i- :ii . v.'fiin'n flu" ivriml of
.' ., rl u tii-. . mves o.' IhimI
j.. v.. 1 1,4 wii ci'iiiit us nit'eh as lilO
r:t.
ini'it' ' v.i!l Kmit Croc-in
,i ,r " i" i' short time on
':::'" '''; '.VM'. ;.' Tovtn lots.
i i : t i Hi' am' iir bold, also
,.... ,... (ii trpi'Mil Frpnslt'on,
.... I .! -ir:l!l Vln'IIT.
i mt ui iiiMiMii.ii'i'i' '"'il' he
. . . .. i. V.li -ll llj l HAiif.KS
;. Vimi !. X. J.
..vm i. mi xti;-i rmrn j 'fTlp
v.i 1 I !i i w 1 1 known
.'.' i' l.'. l in-"ii, unii tiMi-di rJ
i . .. ' i..
w r.. . f th "we"! to i.i" unrr.
. l:-'li:iv-iitrtK-'' f ii-i ntioi.tion
. r i' ,i !i:i i- nw n ritli.
r 'iii -:iii.!y tn i I'lyy.
. .!,:i.i: g. I.itcri 'tcd with
:i-:"ii;l! rif mr-Htli.wii. in
, .mi. k ar" slire l. fu!II-
i a:. ; r. ! i-i I iirl.i.-e. nf'lr
1 -I ii itiinl ffrtiliJy.
'ft - mn-'l rxtr.iAire rac'n.in
'J f-i.'rftl" co.-.t' ition
' " ' " krntr of Uii fide of
. i' fiji' xittn? nf thr olt
' , ! hi ; i;i t'bly proth:ct i re
f : i. -if .. .j ur a h"nd,ed years
;.-.. .vnr fp 'Piif? of
wi'iilr i-iiuntr is a
L. ii i if mii 1 vi' lumid
.Hi"", ui'iirr.-i 'y in
i.i il" niirl. fliRTVhiK
i" ! V.9. of the tcr
lij 1,-uv'n.iee is rnt
ii r-i'i comminuted
1 I
il ittO
'ft J-lr
f . to i easily aisirr-
Me,- ut ii e : to ctilli
i-.-iy.
Ayer's
kir Vigor,
restoring Gray Hair to
:'-ura! Vitality and Color.
A drsesing which
FJjh t onc ngreeabVs
preferving tha
cc.ir. Faded or gray
hair it toon restored
to its original color-v-iOi
iht ghi and
frethnets of youth.
Thin Lair tliirk-
:'? Uir checked, tJ bald
" t!,oi!jh not always, cured
NotluriiT can restore the
tin? fcilitle, are destroyed,
r411'' roji.i.ed and decayed.
w romuiii can be saved for
''tythis application. I u stead
'? 'nj La.r with a pastj ecdi
keop it dean and vigorous.
us w;;i prevent tin hair
"9? gray or MVw oir an(j
prevent baldness. Free
Serious snbstancea which
as pr-Tarations dangerous and
1f" hair, the Vigor can
uat not harm it If .n.1
.or
DRESSING,
" r U fonnd so desirable.
; 3?'!lier oil nor dye, it rloe
cnbric, and yet lastf
l . in- u a ncn gioT
r'p-"tfidferfume.
'd by Dr. J, C. Aver & Co.,
11 Analytical CHEuirrf.
L0WlL. MASS.
raiox ii.oo.
."liii'iViimpm'jcii
" i ! ' "','V'd our dork wore
, ,f a irri'ut dnetliin
, " "'i'- stink cnnslsln ir
., - rtiin:, ., v, l -nov Scmps,
f .!-,, , .,.,. P,.,.,.afv,R
!,.' . '-iiiimi-iits. T.iln
' (" .('"''' '''"'" -'"ma'c;! (iltiiiT,
v iteln. K-.i'iiiw, linim
'K .-pi, , ; nip, iMiubiitb
'g3ts and Tobaccos.
'"t'-s end It. ),i.i ; Cap,
I'mj i f mid Tcy'ltooks,
1.?',f;''i,1'',,'ll'-twkiilotofMNK
1 i.. w ould invito tho at-
'!'.A';!U',;fS Ht ,ower price
"I I , . . I'lllfl.,
il IImmi'.v.'''.''' wli'il'fnle or re- i
"n il Mrwt, Kuenshtirer.
ioiuis,
'M ,.i, I',--'. 1 1. Hi. in M.-iiVvfv-'U
1 "'' -fitfti Hint !K3
" ' Mii,r,;",'!r"".v H..ii,.ii...ivii?i
JIIX IMliKK.
"i ., i . '"'s: Cap,'
... ' ; i;ii !.,,) 4,r x4,.o vav-v. '
i "k '-'' t i-'.'T'l L r""l'l' Writing! (J
" ' iv'. A',,v'!'i'i"--a. Novels. Misio- L-
' I' .... . I liivei-hii.I I
A'I2 II- A J rJJf TJSEMKXTS.
fh8 AdTerUslnj. ContracU i Tx- ,ni,l.
To Ayenf or aitif irho itred work,
TIIIHI!IM!fl,MZl!
IM rR Qfir.T.v8 new lk wlh intrv:.ii ion
p.V il AKtC t'WAIM in jiMl rmi.lT. It is ,hf. ri Ioi
in trsi am illustratiouoRorn (.trji .,t ijmo. , r
vok.ik l w,.rk onirii-vK n' nlnni'iiii wiiiip .lull
Ixiok? 1.5 o lor ihia onu. It wiil- nil trmir i. kct
surf! lon"t licijiy ntnl lu?f iiMTid.rv vmi :nn
8-n.l fur nrruhir ;it once, (i mm,s M,t"l.iuir k
ti.eiu. Aii.lrr AMUiIi-AN ITJILlSII 1NC
.).. Ii an lord. Conn., or F. C. iil.li CO..
Miom", like rivrs. Sriiis from s'ii:ill can?c.
Tif roaring rlvpr limy nm ' vnsilv ilivrrlcil limn
I S cnnrsc1, nor tlu prlf.ued disonso Ir mi ' ;c
firu.'tive irork. Titkun in i i'n-, di.ions . wliii-li is
mi; -ply an inierruiitod fitneti'-n, m:y ijc 'vrtci
I'jr the use oi Nature's roiiu-dy.
Tort h'-l;z -r Affi'iruf,
It comliines tlie modic-innl irii;icrttui 'f ilio best
mineral watcM in t lie world.
KDU liV AII IHJUUGISTS.
77 a V.'irk to A nfn.s. Suiii oil's Fl I'K.
WKSTRPiN LANDS
II Vfm want rrlialitc Information, trlicrp nrnl how
to feet h clu'.iji -' (t U . or irnvcrmtirnt llnnn.
Nlitl. fric. send your address to S .1. ( imop.k.
IiJUi! CoiniiilssioniT Tjawreuoe, Kan., mi l ri'Oi-ive
jititi a copy of The KansAS J'uritlc iloni; slial.
A FARBI AND HOME
Ol" Yoiu Oun.
fov Is the Time to Secure It!
Tin tiel and rhenvrt lam's in m.-rl:et are in
Hasteum Nkhrsk. oh tin? line of die Tnio
I'ACiFir 1 AlLltOAH. The t.ior favoraltle trrois.
very low Htes of lure and trriaht m all yttlers.
Tt'e lei mrtikets Free inses to land l-nvers.
7.1ai. descriptire iamhlc, new edii inn of "Thu
i'mvKKi: ' s.'iif free ever -where. Address O. K
IMVIn, I. ami I oiniiiissionrr, t". I",
Xrb.
K. II., t'maiia,
.
THIS PAPER 18 OX FILE WITH
5jc ncSr
'LAND fox' SALE.
60.000
a n t:! f : n r j tin
f !K t . : rrrr h prrr-t
Kiin, r.-ha Iirer. In I'ntnain t'onr.ty, '.' "1 V.r
srlnl.t, fp ijnr.nti' ies to suit pnrhr:rrs Soil ';ool.
I Ki.tr ure and nhundnnt. ti'irer e.xeellirnt .
ehnrehes schools and mills convepic i.t : I le prr
fei't. I'riec to S per acre. Verms :ie"nm Mmla
tinjr. Send Tor full deseripiion to T. ?IcIEAN,
. Wlnficld I'litnam Couoiv. West Vhslnif..
59
Viilitir I'nrff, with your name anely
printed, sert for 25c. We have lo styles.
A?ents Wanted. i MMjilis sent for sianip.
A. H. 1-L'L-L.liR &t;U., Uro kton. Mass.
i li l'er ,':l.v home. Samfdes worth $1
7J HI 'iW ;ree Stinsun iC'i.. Portland, Me
FI IT CAR"I".Tl(i, L'O in 5 ttnis per yard.
'M.T t'lll.lXi 'or ro..n In .l;'oe i f idaster.
h Kl.T lithU'TAti pnii - lf)Itl. Fur Circular ami
.SiMojile, a.:.!r-sU. J. FA Y. I'amilcn. i'er Jersey
SULPHUfcSOAP
b CkuwBg, DwJoritinf. Dirinfating, Soothing'.
Dealing tai Purifjioj. "
It renders tha eonnmit akin . rctnarlcahly
oft and henHliful. It Imparts a beautiful
nioothiieaa to the skin, ami forms an elastic
wliitmieas. It cure burns, acalds, chafing,
excoriations, ronghneiM, tan.'annbnra, freck
les, liver sots, ciiapiutl hands, aores, ulcers,
damlnilT, blisters on tho hands and feet, itch,
gnmnd itch, itching lietween the toes, Itching
of the lHly, plleji, corns. - Also relierea tho
itching and irritation of biting and stinging
Insocta. As it is especially adapted to tlia
Toilet, Ni-RRaT, aud BTii-aooJt. yon enn
taka a Sittphur Hath at pleasure. - For bath
ing (liildren, II is tineqiialled. Ladica who
nsa It In their Toilet would neer do without
It. It neutraliiea tho odor of perspiration,
and, as an eaternnl remedy, can scarcely bo
used amlas Full dircctiouj accompany each
package. TEV IT.
Wst CtJ. xn CaU. 3 Cist ftr C3 Kt.
fcy mail 35 Cta. 13 maU 76 Cta.
Mat Vr.rerr AT "
Ir. Vnri lyIco's Ofn,
So. 1321 Qroen St, Philadslphl.
floid br aU IH-BB-Slst"
USE NO OTHER.
'HARDWARE W
VO" its'- X
, i. i w .1
X7 I K.ust. Forki & Spoon,
i II SCISSORS. XE S 60aL-
-TiU LOCM.H c,.
V fius-a. .. rvii
""AX e.asiUNTfRS'. BLsC S H
s- W w'-' . . niilll - X
WA Tiilil TOOLS. Sr tS
riTTSDUIIGH, TA.
. .... i..illt.ll..n In ih. T'niteit
The moat pomine ,. .. ... ..... ... - -
Hiittos lor the .horouah pradloal education of,
youni and middle nged men. j
Mnileiil reoolvcil t nrty ll.i. j
Address for Circulars c.n'ainln full Prt7,'n.rt, :
19-15.-SW. J. C. SMITH, A. M. Prlnel)al.
B
OA UD1NO SUllOOL for Yousii
r.AOiKS.-TI. S.stors Of !ST.. .Me .i
have opened a Hoiiniiosr r.en.Mii n.r a ...,
at st Alarv'a '"oiivent. UoIiiUy8liirx. '
Terms'".!, per annum. pay-W- ""TC0-. !
Music n-l linstuaKes. extra c.iargo. 9-1. Am. .
E lUriiAXK:, m. v., lvsiKM iruity
oliVi-H liiH t.rot',-!Kion.U ervii'i'S to llirt
riliiens of KhenalmraJ Hiid vieinily. '" "'
loinlnif residence and imme.liatelv in the rear of
lion Ii. J. Movd s dniif store. Xiirht rails run
.e made at t iie're-lih-iie ol Mrs. Hiinn. on t r-.ir.
lortl Street. Klien.tburn. -24.-H.I
EBENSIWRG,
TILDEX'S IXCOMK TAX.
THE CHARGES FCLLT MET AND DISPROVED
EVERT ACCUSATION A LIE THE GOV
ERNMENT AIDING THE LIBELLERS.
Mr. Abram S. Hewitt, Chairman of the
National Democratic Commit lee, in a le: u:r
addressed lo the public under date of the
20th inst., refers to the charges which have
been made in the Kepnblisan panei that
Governor Tildeti made a false tetu'ti of his
income for 18G2, and slates ih;.r. he applied
o t he Secrcta y of I he Ti easnry for cet I i fied
copies of the income returns of Governor
TiMea and of Govemor Hayes, which
copies we.e not furnished nor any ac
knowledgment giveu his leuer. Meanwhile,
hays Mi. Hewitt, tho adversaiies of Gover
nor Tilden have apparently hatl fiee access
to ihese, and have even been peimi,ted to
phot o liibog , a ph so ni uch of t be m as suii ed
theirpuipose. .Mr. Hewitt theu pioceeds
lo say :
I nddi esed a note to .Indue J:mes P.
5'ioiolS wlio was ilie coiiiiderl ial law
cleik of Governor Tilden dm ing I he whole
period in whicll the l.iv iuiposino; an in
come tax was in force, ask i.ij; Ihhi lo ex
aim ie the p.eiendt-d ttccount of Governor
Trdeu's iocomn diiiiiir .lie yea r 1SG2, uh-li-.hed
by the Time, and fu.nish me with
sncli expi.iiKitiou in tesiml therein as his
nece-;i y f.unilori.y wi. Ii jhe dalails would
e".tli'e him lo supply. I have ihis day le
ce.ved his reply, piesemiiifj a full and en
.i ely i-aiUuco,)- tefuiaiioii of the chaises
of . o Times.
II 'h answer, hercw i.h sulmviied to the
imb!ic, shows I hat out of t hii leen pielnii
td i,einsof income, amovto: iug to 1 10,00;"),
t levrii i.ems, ainuu.i, in-r to S4.K)(), aie
wiiolly ticli;ious. while of the o,her two
only oho of V 1,000 is en. i rely true, and ihe
m-ch.hI of ?2o,000 is only paiiially utiy.
'i he following is ihe.
REPLT OF JUD6E STNNOTT.
Nkw York, Sept. 20, 1S9G.
ITo.i. Abram S. Hexeifl, Cl-airmun :
Jlr Dkar Sin: I have ivcevcd your
no ft. whli the copy of the Time.it of tsep
tomlier 8. in fefeietice lo Mr. Tihlen's i
come return for 1802, and have lal.en the
earliest line which my ollicial eugajje-neiu-i
would pcimit to send yon ihe in for
mal ion you solicir.
I was in Mr. Tildeu's law office during
ihe wlio'e. period covered oyihe allega
. ions of the Times, and was more familiar
than any other person perhaps, even,
tha. i Mr. Tilden himself wiih his piofes
sioual set vices atid wih the earnings of
h'.s ollice, i. hcing; p'nonjf my dtr ies -o keep
such iecoi d or memoranda of l hem as was
r. esei ved.
The charges !o whtch ynn specially lefer
are epiomzed and placarded on the fiont
ia?;tj of he Time., wh?re, in p'anillel col
ti'uus, are disp'ayed a fac simile of Mr.
i ilden'.s inc'i'tie t.tx ieuii:i for Ihe year
1S!2, conti:isd wi h a pretended state
ment of his real income for I hat year.
I have examined ihis statement, with
oa.e, ami from my peisonal knowledge,
liud it lo be false in every impoiiant par
ticular. Tho first thing in Ihis fabrication of ihe
Times which arrested my attention, was
Ihe evident inient to mislead which char
aeteiijCfl ii- It purports to be made up of
separate items, ihe wordiue of which is
varied in order to K've the reader ihe idea
that Ihese items had been taken directly
from hills or accounts which had been
r nJered to some one or had been entered
in some luiok of account.
For cxamnle, Ihe first item reads, "Feb
ruary 19. Fee for rusiees and master com
missioners' deed." Ac: but the wording
of the second irem is made diiTeeen', and
rends : ''Febi nary 2.". Fees and expenses
with reference deed." Src. ; and the
Ihi d item is put in still another and dif
feren.. mode of expix-ssiou, ibns: ''March
1. For draft ing, &c, fi .st mot 1 t;age tleed
w'li'e in the fotnilt i.em ihe word ,-foes"
(and i!im lime wi-hoot tho "expenses") is
b.-onor'it inio requisi. ion.
Tlie obvious in!eit of hepe contrivances
is to give color (o these bogus items and
i lie anpearauce of being copied l';om some
real piper.
The U st six bem of this statement le
l.i to to mai'ei connected with the Pitts
burgh, Fort vVayne nod Chicago railway,
and a light understanding of Mr. Tilden's
relations to that, en-eiprise, piior to and
du.i.ig le year loos, is imporianc at infl
on' set.
Now, tho fact is that no such accounts ns
are eontained in Ihese six items ever ex
isted, and no one of these p'etended items
has ever been made ihe subject. of a specific
charge by Mr. Tilden against any individu
al or corporation whatever.
Mc Tilden became counsel for li e hold
ers of various classes of bonds secured njxm
the Pii.sburgh, Fort. Wayne and Chicago
railroad, w hich was and is a railroad run
ning Ihitmnh four different states, ami
built in sections, by three different corpo
raiions, which were afiet w arils consolida
ted. When Mr. Tilden became counsel
for the bondholders in I80O, t had out
standing nino different classes of bonds,
upon all of whicli default had been made,
and its affairs in general were in appaieni
ly hopeless bankruptcy and confusion. To
rescue this enterprise, Mr. Tilden labored
continually, and much more luboronsly
than a lawyer ordinarily does in regard to
any one part icu'ai ca e, fioni 18"il) to Ihe
early part of 1S02. The labor w as particu
lar' v arduous during ihe years 1800 and
Suits of foiechrsnw were instituted early
in each of too sia'cs, and these had so far
nrocies.ed iiy June, tuat decrees 01
r.t.-nelnsiii-e and sale were then entered
The road was actually sold on the 24lh of
October. 18G1, and possession taken tinder
the stt'e. Of course this could not be ac
complished until all the conflicting inter
ests, the nine different classes of bondhold
ers, the secured creditors, Ihe unsecured
creditors and the stockholders had been
harmonized and satisfied, not until legisla
tive acts adequate to meet a case such as
had never before arisen, either here or in
England, had been devised, prepared and
successfully passed in four different hi ales.
AU this was accomplished principally un
der the advice and wilh the labor of Mr.
Tilden before tho close of the year 1801.
His eiigageinents on account of this rail
load during that whole period were con
stant and engrossing. Whatever pay ho
leceived was for the entire service as a
whole, it was not itemized or apportioned.
PA., FRIDAY, SEPTEMBER 29, 1S76.
The income tax law went into effect on
the 1st of January, 18G2, and the incomes
falling under its opera t ;on were those ac
cruing from and after the sad 1st of Jan'y,
18G2. Income which had accmed befoie
that time was exempt from its ojieiat ion.
I do not think it necessary to occupy
much time or space in discussing the legal
aspects of this income quest ion or in sus
taining the right of a citizen to receive and
retain fiee from income tax moneys which
he had already earned by his own labor iu
yeais when no income tax existed.
Tho inle on t his subject was eat ly declar
ed and pi omulgated by the internal reve
nue department i.sclf and is in full accoid
wi.li these views.
In ISOo Hon. George S. Boutwe'l, (lien
laic commissioner of internal revenue, pre
pared a "Manual of Ihe Direct aud Excise
Tax System," which Mr. Secrelaiy Chtse
officially approved and authorized.
Under d,ve of May, 1S0U, the manual
con.ains (op. 273,274) t lie following decisio.i
by the cumiuissiouer of inrernal revenue :
A merchant's return of income should
cover the business of the year 1802, excluding
previous years.
l'hysicians and lawyers should include
aelnal receipts for services rendered in IkiJl',
together with an estimate of unrealized or
contingent income due to that vcar.
In view of .ie.co dec:sions and official,
tit- 1 t'C" iot s of 1 he in .ei n-.il revenue depat t
meutMr. Tilden' income re. urn r.- 8G3
ni'S m:ide rp so thai, even if a d ffete it
view h;.d been cxpiessed, Mr. Tilden would'
stand completely jtis.ified. Hut .hc.e is no
authority for any d ffeteot vie'.
With tlieso preliminary observations, I
will proceed to examine the f.iir:catious of
'he Tiiife in detail. The following is a
copy of tho Times' statement :
"THE FALSI! INI OMR KKTL'ltS OF SAMUEL
J. TILDES Eott 1.S02."
A fae-simile of the I.inoerat ic, Candidate's
A KMavit, coin rasted wiih several iremsof
his Income A convincing though incom
plete showing, which convicts Mr. Tilden
of perjury aad of cheating ;be Govern
ment. In co sin of irc2.
Some I'ruix nf the (?'") True Statement.
l,.lrn;,i y lit -Fee for Trustee ami
M:is.er Commissioner's Deed 10
J'nreliasti-g t 'omtnittee of I'irts-liiu-g,
Fn. t Wayne and Chicago
li.-i'lrnatl Company 55,000
February 25 Fees and expenses
with reference lo Deed of Former
llaiirotiil Comnanv, pursuant, lo
oriler of Court, l'lusbme;. Fort
Wayne and Chicago Ilailro: d
Company 2,00d
Jl.ti'.'li 1 For drafting, &e., First
Mlnlgaj; Deetl of reconstructed
corporation, Fiiislnitp, Ft.Wtiyue
ami Chicago Kailroad Company... 5,000
March 1 Fees 1'or Second Mortgage
Deed I'ii ts'ourg, Fort Wayne and
Chicago Kailroad Company 2,500
March 1 Fees for Third Mortgage
Deed Pittsburg, Fmt Wayne and
Chicago Kailroad Company 4,500
March 2 Fees for final conveyance
to Hallway Company, subject to
the moitgages, Pittsburg, Fort
WayneatHl Chicago Kailroad Com
pany 5,000
.Tune 14 Cumlici land Coal and Iron
Company 5,000
Ociolier 17 Services to Second M ort
Sge Bondholders tf St. Louis,
Alton and Tevre Hanie K;tirroad
Compatiy, as per nftidavii. ... 10,000
November" Services to Kirst. Mort
gage liiMiilliuhiurs of St. Joints,
Alton and Terre Haute Kailroad
Company, as per affidavit 10,000
December ol Fees d u ring year ft om
Chicago Hiitl Nort Ii western Kail
load Company 20,000
Fees during year from Toledo and
Waoasli Kailroad Company 15,000
Share of Ixitids retained for services
tliirieg year connected i:h re-i-onsi
rue' ion of Chicago and A 'ton
Kailrnail Comtany 25,000
Salary as Trustee ami President of
Ka'lance II. v Dock Company 1,000
Tu-itl ..' $110,000
ItHUlllT.
For expenses of office, re
pairs and 1 axes 0,500
For fees received, but not
earned in LSCL' 12.500
Net income on Democratic
iiiferiit-etation of law
Net income as sworn to by
Me. Tilden '..
Professional income fraudu
lently concealed
10.000
S.s!i,ooo
7,11a
81,882
A mount of Tax.
54,45J.00
213.54
SUM MARY.
Amount.
Income snhject. to 5
per cent $80,000
Interest returned
subject to Ihreo
per culit 7,11S
Portion of unpaid
debt to the gov
ernment 51,250.40
EXAMINATION OF ITEMS.
First Item. This is entered under dale
of February !), 18G-, ns a "Fee forimstees
aud Master Commissioners Heed, Arc,
$5,000."
No such charge wa ever made, rendered
or collected by Mr. Tilden, or any one on
his behalf at Ihe dale mentioned, or atany
other lime.
The instrument itself was a simple trus
tees and mast e is' deed, principally con
sisting of recitals adapted to '.lie case of a
railroad fjreclosuie, and peculiar chiefly in
the magnitude of the properly cnuveyed.
The preparation of such.au insttument
could foi in no item of charge worth con
sidering in a payment for an entite set vice
oT years, and no sjecilic charge whatever
was ever made for it.
Second Hem. Febi uaiy 25. "Fees and
expenses, wilh refeience to deed of former
lailioad company, puisuaut to order of
court, Arc, $2,000."
No such charge was ever mado, rendeied
or collected by Mr. Tilden.
Iu point of fact the document, which is
not quite so l,.ng as an oidiuary deed, and
was intruded to have the effect of a quit
claim, was not drawn by Mr. Tilden at all,
but by Judge N. If. Swayue, now of the
United States su pi erne couit. .Mr. Tilden
was never paid for it in any shape.
Third Item. March 1. "For drafting,
kc, fitst mortgage deed of reconstructed
corporal-ion, $5,000."
No such chat ge as this, and no specific
charge whatever, was ever made, rendeied
or collected by Mr. Tiidett.
. . The inst 1 nmeut. itself was unquestionably
a very important one and admirably draw o,
but it was only one i'em of continued ser
vice running back fo 1 he year 1855, and the
lides which would govern a charge under
an employment to draw a single paper of
this description have no 'applicat ion at, all
iu this case.
Fourth Item. March t. "Fees for sec
ond mortgage deeds, &c., $2,500."
No such charge was ever made, rendered
or collected by M. Tilden.
The observations in legard to ihe first
mortgage apply equally to this, wi'h Ihe
add; 1 ioual force ihat being, ft om the natme
of tho case, iu most respects a copy of the
first mortgage. It furnished a greatdeal less
basis for a charge. In point of fact no
specific sum was ever paid for it.
Fifth Item. "March 1. Fees for third
motignge deed, Ac, $4,500."
The nbsut di.y of his charge is transpar
ent. This I hiid mortgage was on the same
piooer'.y and drawn for the same client as
the .second, but scented an indebtedness
o"'y about t wo-tif. lis as lare, and yet litis
si.'Uiment pu.s down $4,500 as the fee for
dt awing .lie thiid mot gage, as against
$2,500 for the second.
Of coin so no such rbnrtre or anv other
specific cha' ge was ever made by Mr. Til-dei-
for t he di aw ing of I his inst niment.
SiXih Hem. Match 2. "iTecs for final
conveyance to railway company, subject 10
the mortgage. Pi 'sbuigh, Foi l Wayne and
Ch'cago lailioad company, $5,000."
Mr. Tilden never made, tendced or col
lec ed, nor was he ever paid any such bill
or i cm in a bill.
wt . .
iNiir ts there any hiog but the dales of
Ihese deeds on which to base the assumn
fiou that the work on 1 hem was exclusively
done in ihe year 1802.
And right bete it is proper to say a few '
wods in icgaid to Mr. Tilden's scale of;
chaiges. Ii, is a gteat mistake to suppose ,
that counsel must have been pa'd in 1802 At
ihe high mles which in Jed in subsequent
years. Mr. Ttliien at lhat timo was in the
habit of charging very low prices. The ;
class of business in which he was engaged
required paiiiculaily gte;.; skill iu negoti- !
aiion n thorough knowledge of men, a !
thorough knowledge of the railway system '
and business cundi.ioii aud prospects of the
country, and a constniciive power or de
vising a:id suggesting ways and means of
reconciling appaieni ly conflicting pecuni- 1
aty inieti'.vsi to tho jteiiraoent benefit and
satisf.ic mo of all concerned. The mete
d.awiogof papers was hauily thought of
in esi ini.-it it.g the V:,lncof M ;. Tilden's ser
vice. He was paid because ho reconciled
and tpscned, as 1100. her man in this coun
try could then have done, inieiests woitb
millions which lo many persons seemed
hopelessly los. Yet in this publication he
is set down, u;ou mere sn-mise, and with
out :tuy data or ftuihoiity, as receiving
$24,000 for work which could not leasoua
tt'y have occupied mote than one nionh of
his 1 ime, w hile t he answer in t he St. Louis,
Al on and Terie H.uio case discloses the.
fact that he was woiking at the same cl.iss
of business, and about the same time, at
the late of $20,000 for four comecu-ive
years' set vice, or at I he 1 ate of $5,000 a vear.
SereittJi. IUvi. "June 14. Cnatbei laud
Coal and Iron Company. $5,000."
The Times allows that one half of ihis
sum should be deducted, on the ground
that it probably was uot earned in 1SG2.
Neil her w as any of it.
Governor Tildeti rendered no sc vices to
the Cumberland Coal and Iron Company iu
that year. Ho did render it import a tit ser
vices dining previous years beginning wi'h
1S55 but they were all concluded befoie
the close of 18G1. If anything was receiv
ed it must have been in bonds and in set
llenient of an old account, and not. taxable.
Eighth Item. "October 17. Service lo
second mortgage bondholder of St. Louis,
Alton tt Terre Haute railroad company, as
per i.flidnvir, $10,000."
Of course no bill was ever rendered by
Mr. Tilden iu the above form. lint Hps
i em, and the one next following, furnished
t he only basis on w hicli the Times started
out on this defamaloiy crusade. It pre
tended to have discovered an incoiisis-ency
between Governor Tilden's let mo of in
ctme in 18G2 and ceiiain allegation con
i.iioed in an answer in equity, tiled by the
defeiidi.u's, of whom Mr. Tilden is one of
foil-, in a suit b. ought by the St. Iouis,
Al.ou & Tc-ie lluti.e lailioad company.
If you will nun to page 37, folio 145, you
will find these woids :
"That for such services the defendant
Tilden made a chaige ol $10,0'K) against
s;iiil second 11101 ,'gage bondholdets, and the
said chai ge was paid by or on behalf of said
second mortgage bondholders, on tlie 17'. h
of October, t802, out of a fund conl 1 ibu-ed
by sa'-d second mortgage bondholders, tin
derail agreement between themselvesdatcd
November 1, 1859."
Now, then, the question piesen.'s iiself,
what were the "services" for whicli his
payment was made, and when weie I hey
rendered? To asceitain Ihis we need only
look al folio 143, whcte we find these woids:
"Aud they further say, '.onchiug be siittc
men.s in bill of complaints as to the ser
'Ccs of ihe defendant, Samuel J. Tilden,
that he had long prior to and at the time of
1. he commencement of the foreclosure suit
in the said bill of complaint mentioned
been the counsel for the second mortgage
bondholdet s, in whose behalf such suit was
instifuied, and lhat he was counsel also for
t he trustees of ihe said second mortgage
bondholders, and had been from some timo
in t he year 1857."
It appeals, t heiefore, that this money was
pa'd for set vices running . (trough five3-ears
anterior to 1802. ai d it does not appc.it that
any part whatever was earned iu ihatyea--.
The decree fixing and coufit ming I he rights
of Ihe secot.d mortgage bondholders was
entered at. the August term in Ihe year 18G1
and the sale itself look place as earlv as
Match, 1803.
No appreciable part, if any. of this item
can iheiefoic bo apponioned to the year
j Xivth Item. "Nnvemler7. Sei vices to
' firsi'moftgage bondholders of the Si. Louis,
j Alton ifc Terre Haute railroad company, as
I per affidavit, $10,000."
! This item was the original mains'ay of
the Times slander, and is clung to with
consioeialde tenacity, In uppoit of its
theoiy on this subject, the Times has ap
pealed lo Jhe eiiswer before mentioned.
1 To 1 his document we shall now refer, anil
fit page 37 we liud the following state
men's ;
I "That Iho defendant Tilden, for a part
; of his services aforesaid, also made a charge
of the like sum of $10,(XV, on account of
professional services rendeied to the fiist
mortgage bondholders md the receivers,
which was paid to him by the said Azariah
C. Flagg, surviving receiver as aforesaid."
j
j "And these defendants deny that either
'of the two claims of the defendant, last,
aforesaid were for, or were ever stated be
him os tor. claims against the organization
1 or that it was resolved by the ui chasing
committee last aforesaid that any claim of touch liim. until by the general voice ,f a
the delendant last aforesaid for $10,000 : c,t ,t j,H, iv he had" become Iheii candidate
agnnst Ihe reorganization lieaHowetl as in , for the highest ofhee Iti the gift of the ihjo
the said bill of complaint mentioned." jile.
(Fols. 140, 147, 143.) I In respect lo the allocation that fW
lo ascertain the time nf ihe rendition of
the set vices an account of w hicli such pav
moot whs made, theteader is reTened lo
the opposite page, at folio 144, where we
find it stated vhat. Mr. Tilden "was also Iho
counsel for said receivers, and that he also
acted as the principal counsel for iho said
first. t"Ott gage bondholders, Su nla'iou ii
Ihe foreclosure ptoceet'igs herein before
incu-iuued. and o her proceedings connect
ed therewith, and that such service bad
commenced niior to ' e vear 13-10. and
we;e tenoeren nom t.nie 10 time outing a
period of up ward of three yea,shceaf.er."
I tolher arords,theserv:ces weterende. ed
! in 1853. 1859. ISfiO and 18G1. No c msid
' erable pari of these services belong to the
' year 1862. The fo.eclosure p-oeeediogs iu
jwhich, they were lendeted hd abeady
j reached a dcciee iu August. 18G1.
1 I am awa-e that a most disinger aos con-
; B'vuciioo nas oeen pui ny noitmen upon
j a sentence ftom the aoswer which I have
1 here quoted, viz: The words, 'and that
Kltclt RA: VlCiin I191I pnmmonpo1 nri.ir ia I Im
- ..... ........ ,,. .v,. . .
year 18o9, and were reodeied from time to
, time during a period of upward of llo-ee
i years thereafter.
ereaf.er." Theaigumeet of ihe
that this sentence admi.s the con-
dimes is
tiuuauce of the set vices during ihe whole , the facts and the law applicable to uncer
of Ihe year 1SG2. I submit thai even if! lain aud fluctuating elements during rapid
these woids stood alone, any fair mind and violent changes of fictitious values.
would read them as meaning f hat the ser
vice continued for upw.ttd of three years
after Iheyhad commenced, which is ex
ptessly slated to have been before the year
1859. This is the tine consuuelion of the
words. It is 1 heir meauing. It accords
w i. h 1 be facis.
Eu", of couise, if the writer desired to
aceiiaiit the meaning and intent of Ihi
P-'ss-'ge, and found it amhiguou, he would
look lo the coolest aud, it deed, to the
w hole e.nswer.
ly lefetiifg lo page 17 of Shis same an
swec you will petceive that ihe foreclosure
suit ia which hese se. vices were rendered
was "ei ruinated in a decree as eatly as Au
gust 8, 1801, (folio 67), and lhat ilio road
was aciualiv sold iu ihe mo.i.h of Match.
18G2. So that the.o must have been at
least nice moo. hs of the year 18G2 which
conkl not have culled for lhee seivices,
and as to 1 he inlet vh( between January and
Mitch. 18G2. any lawyer will undetstnud
that this couid not have cal'ed for much
scivice, being the time occupied by the
running of the nd vet 1 isement of sale, fcc.
Fouhermore, the paymen s which give
rise to the discussion were boh made be
fore the close of the year 1S62, aud it is so
bi.t'ed in the answer-.
If I recollect rightly the Times has on a
former occasion referred to the dare of the
agreement of 1 be ft-st mot ' g..ge bondhold
ers set forth in ihe answer t April 15, J861)
as evidence lhat the seivices were of shott
continuance. lint this aeteement was but
I be final con firm at ion of tieo! ia; ions w h'-ch
had been going on for three years.
There was a preliminaty agieement, adop
ted at a meeting of bondholders Septem
ber 22. ISoO, and modified ftom time lo I
time, and this earlier agreement was itself ;
Hie result of prolonged negotiations, the!
affairs of the road being almost hopolessly
: 1 1 :i n-.i: i t i ... !
involved wilh conflicting claims and intei em. v-oming suoaeniy
esis. Pmsnant to this preliminary agree llM U)e """"feting enemy, L.ttell am
ment possession of the entire railroad had Lu !V .R rfetT "''' :r. and ap-
becn obtained as far back as December 12, 5red Ja r'"t with the rest of hi fore,,
iQin ' aud demanded an instant surrender.
Tenth Item "December 31. Fees dur
ing year from Chicago and Northwestern
radioed company, $20,000.'
This i.em is totally f.dee. Mr. Tilden
received no fees, comieosalio'i or paymen. s
from tlie Chicago and N01 i hwu stern lail
wav company iu Die vear 1802.
Eleventh Item. ''Fees during ye.;r ftom !
Toledo and Wabash rail.oad company,!
$15,000." j
Tlie recklessness of Ihe falsehood will 1
appear when it is known lhat Ihe Toledo
and Wabash railroad company never, at !
any lime, was a c'ient of Mr. Tilden's, a'd ;
lhat he never in the year 1802, or at any j
v net line, 1 ri,!-1 cu n y it'rs i; it) tllitt
cmip.ii,y,W rendered them any profession-
al set vice whatever
Twelfth Item. "Share of bin ds retained
for se-vices dti'-iog year connected wi. lithe
recons. 1 notion of the Chicago and Alton
ra'lroad company, $25,000.
No bords we.-e retained or received for
such services in ISfiC, nor was so large,
amount ever received, including expense
and disbursements. Services were render-
ed, and no doubt they were taken into ac
count iu computing the gross earnings of
.1 .. v b fa b
lhat year.
Thirteenth find last Item. "Salary as
liusleo and president of the Balance Iock
company, $1,000."
This item of $1,000 is correct except as
to theda'e, and is the only one of the whole
thirteen of whicli that can bo said.
At the outset of these r.Hacks on Gover
nor Tilden. in regard to his taxable income
in 18G2, sti'l anoiber allegation was made,
as if 011 positive know ledge, namely .bat
he bad received from the St. Ir'tiis. Alton
find Teite Hanie lailioad company $:':i,000
iu fiist mojigaga bonds doting hat year.
J Ins charge is uiiquat iieniy iaie ; son,
now that It has been pointed out 111 i ho
1 1 - - r 1 1 . 1 1... . 1..;... : . ... i r
pnunc J1111111.11S iimi oic c":iiii.ii"i nwit,
in the St. lyoiiis, Alton and lerie llan'e
suit showed these bonds not used np to '.he
year 1804, the charge appears to have been
abandoned even by iho Tiroes, whicli
newspaper, after asset ling 'be fact in posi.
tive (ems. subsequently published a report
of a commii.'ee of : hat compary, -.ilso atuag
onisticto Mr. Tilden, but winch showed
that, in 1S70. these bonds were sill iu the
bauds of 'he purchasing committee, and
so could not have formed any part of his
income in 18f2.
Ic seems proper to say I hat a re: urn made
under oath must be assumed to be correct
unless it can be shown to be false. This
attempt has been made by the Times, and,
C'owing ltolder from day today, its cfF.uts
have fi. tally culminated in a specification
of thirteen items, twelve of whicli are
wholly or mainly fictitious. Wliilo the
Timts was thus making excursion into
the legions of fiction it seems to have found
it convenient lo oveilook the possibilities,
of lawful deductions, such as expenses,
rent, interest and losses. The simple fact
Is, the amounts le'nrtied were the net re
sult of income after taking out Iho 1-iw fnl
I deductions. Forme it only remains to as
' serl lhat every fact within my knowledge
confirms the good filh and adequacy "f
the returns which were verified by 1 be afii-
davit of one w ho, for n.ore than a genera-
tion, hat! lived a life so pure and blameless
that the breath of calumny bad f illed to
NUMBER 35.
two yean, of the income tax Mr. Tilden
made no re-urn, but left! hat port ion of hm
tax which was in excess of the payments
for his account made by the ooi jHtialioim
whose iKinds and stock he held, to bo as
sessed under the law by the est mate of the
public officers, the answer is simple. The
statute gave Iho taxpayer the option to
lake I hat course, and good and honorable
icasons existed wbv A scm unions man
i should accept that oj.Uou. Mr. Tilden
ceived no f :l rnr fiint Ilia p. n. .
10-
rovernment offi
cers and sought none. He did nothing but
pay all they Imposed on him. Nearly all
his income from investments paid the tax
thtough the corporations whose bonds and
stocks ho held without allowance for the
lawful deductions. On the residue, after
the lawful deductions were made, he be
lieved at the time that instead of navincr-
less he ofrener paid mure than would have
ueen ine result or a rull but t.-oublcsorae
! accounting. He preferred in Vhat way to
J be exempted from the difficulties incident
. , . , , tnn, v., :., n A . . : i: . . . . . . .
n.iutitiiiij a ejfctinc Maiementot the
! affairs In which he was interested and of
; 1 , ,m tti aiiu JL
the corporations and business iu which he
! was an investor; and also to be exempted
' f.om Ihe lesnousibilitvof ailin.rii,,
Hie law was unsettled : Questions ,f r.-l
difficulty cxisied. Consti tution were set
I up by officials which were often conflicting.
untnteiitgiDie or incapable of a just or safe
application, and it was not agreeable to
make a return on a doubtful or disputed
theory, or in contradiction lo even unmet i
torious claims made iu behalf of the gov
ernment. Respectfully yours,
James P. Sinnott.
Origin of the "Jersey littles.'
In November, 1770, Washington, with
thirty-five bundled soldiers, entered New-a-kon
his leireatthtough New Jersey, and
I "Mn-'."ca encamped for six days, tin the
! nio"V", . :l'e,nb5'r. 28 Washington
m.s,cb.e out oT Newa. k m a sou; h westerly
...... Jiviu .CM II t n OIK HIIII ii 1 4
amy marched pompously in from New
York. The Lri.ish officers quartered
themselves in Ihe best houses, and demand
ed the best furniture to make their rooms
coii'f.ii table. When ihey moved ou, they
took the furniture along w ith t bsjir luggage.
A IJrilish gairison was left iu Newai kintil
after Ihe battle of Treulon. Doth oflicers
and soldiers committed so many outrageous
aefs lhat a volunteercompany was secretly
fotmed to punish them w henever an oppor
tunity should occur. These volunteers
were furnished by tho Newaik women
wuli tow r.ocksAtid pantaloons dyed blu-
which was the origiu of the tiamo "Jersey
"lacs" ami were commanded by Captain
L'utell, who distinguished himself by many
daring exploits.
On the day the British garrison aban
doned Newaik and matched to Elizabeth,
it was noted that a detachment was 6ent
tow aid Connecticut farms, pnijtose uot
known. Captain Jttell and bis Hlucs
; 1 f. .1 1. v ..... j i ar-
1 ocj iu!iiiu in rscape, ana, unning them
selves thwarted, laid down their arms
without firing at gun. The Hrilish general
was exas'ieraieo: ty their capture, aud or
dered out a body of Hessians to avenge the
affront ; but Littc-ll goaded them by spirit
ed attacks, without special exMsure to bis
own men, until be bad them driven into a
wretched swamp, w here be compelled them
to surrender to gteat ly inferior numbers.
Morliticd beyond measure at this second
discomfiture, a troop of boise was sent
to annihilate the "rebel devils ;" bntgihey
iu tiuu were routed, aud Hougl.t safety in.
Ihghf. A Tory was finally persuaded,
th
1 1 . . . . . '
'p hut.dred trcv.ps to Lttteli s boasa
j ... . .-.11 .... ,nc mii,o. ,,1 caicnnir
nitti 011 ins gua'd. As they were preparing
tost 01111 Ihe dwelling, they were attacked
in the rear so shatply as to be driven pre
, cipt'Ulely away. While collecting their
j scattered forces iu the road below, Littell,
j who had formed au ambuscade along a
; fence hue. fired upon them, and the com
. tnander fell. In the confusion and daik
I ness they were nnable to form an estimate
,1. .... 1 r . 1 - ., .
Y"" - ""-'r assailants una nea
i bke their pretieeessors. Martha J. Lamb.
t'a Uurpert Mugnzine for Oetober.
ITow a Man Looks yon Clean Clothes.
Did you ever see a man try to find a clean
shirt or a handkerchief or something in the
bureau drawer where bis wife keeps her
clean lineti ? It imtsily happens when he's
in a hurry, when he has got his firewoiks
temper on. and bis wife has got the baby
on her lap or she is "up to the elbows" in
dough. Ho finds the white clothes ar
ranged in such symmetrical layers as only
a woman after Img practice can accomplish
, am: he dives in a g.xtd deal as be would
1 fish for nub of kindling in a barrel of Shav-
' i . . ...
; ti'gs, ii vn nig rvi V ! 11 1 11 g lie lit or left TO
t he floor. Mean bile as he fails to get tho
required att:.-!e. stewing and swearing and
ofie; ing up selected expressions of relief to
bis feelings in a suppiv-sed lone of voice,
and vowing iu a way esjK-cially designed to
tench the ears of his wife that "it does beat
I l.e old what l is name ? a thing can't
be put where it can ever be found." About
this time his wife yell out. from below that
the article sought is light at the top, when
he sarcastically wants to know if she sup
poses be has "got 110 eyes," then tears
around into thai linen at a more furious
rate than ever, swearing that the shirt ain't
there, for be has got clear to the bottom.
And theu he gathers everything up in a
bunch and lams I hem back anyhow; just
as he can gi-jib them, iu savage handfuls,
tearing around and jeiking things all over
w it h a nervous looseness. Theu he sings
out in a sott of nlstractcd stay, as if ad
dressing no one in particular, that he can
alw ays tell w here to find anything he needs
a! hi place of business in a moment-, that
bo keeps a place for everything, and every
thing in its place. Just 'about the time be
has worked himselfbifo a red-hot worry of
boiling-over impatience and got the wbolo
room m a niter. Ins wife ghdes in and lays
her hand upon the missing article right ia
. the drawer where he jerked it out and t hm
lammed it back again in that quiet war
a woman has of maddening a t-b.dorio
band into a lit state for. the lunatic e. linn
I