Indiana State Sentinel, Volume 25, Number 58, Indianapolis, Marion County, 27 September 1876 — Page 1

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VOL. XXVKO. 58 INDIANAPOLIS WEDNESDAY SEPTEMBER 27, 1876. WHOLE NUMBER 1871

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TlLDEN'S TAX,

TUE ßtCORD REVIEWED. AND ANOTHER LIE NAILED. Judge Sinnott Shows the Utter Falsi y of the New York Times' Charges Concerning Tilcttn a Income Tax. TO THE PUBLIC. KB. HB. WITT' ADDKB 8 BfcPLY TO JUDGE SIMNOIT who kkvikws thk rejord in THIS 08. To the Pub lc The New York Times, which for years prior to 18-5 had b en the eulogist of of Governor lllden, loa mediately after he became a form.daDle candidate for the presidency, be an a s i -s of assaults npoa his private character. At lengtu these assaults culmlnated la the charge of maiio; a fa se statement of hlsio'-omj la lst2. By dial of rei eration and fabricate 1 specific ttlous ot items and details, having Ihe eri blaoceof actual accounts some wed-meaning persons were dia' orbed. It therefore occurred to m to apply to the sec retary of toe trea-ur tor c-r'lüodci pled of the Income re tins oi Gov. liideu and of uov. Hayes, auf ou the second day of Beptember, i made such au application, the cople ap piled for have not been .uruished, nor Indeed Las my let er rtcrl v. a the poor courtesy of an acknowledgment. Mea.jwülie. the aJ versarles of Uov. Tilden have apparently had free access to tb wi reuirus, an., have been permitted to pboit-itb graph so mach of them as suited their purptates. 1 submit this tact to the American people without corn men r . Meanwhi.e, receiving uu reply from the public auihoritirr, wh meu tore a.l the documen i a In their cusl d v as b-ld in trust fur the Kepnbllcau party, and not tor the wnoie p-o-ple, I addr.saeü a uut ' o Judae Jaunen J. eiiunoit, who w slue confljeniul lw clerk oi Governor TllJen during ibe whole period in which ihe la IdihwIu. au Income tax wax In force, ask Dig hiui to examine tb pretended account of Go wr orTideu's lnootue durinz the year lsti , puoilned by the tuio, and tarnisa me -iiu such explanations In regid thereto as hl - n cesry lauiliarity wl n (be details wouio eo ble him to sup.ly. 1 have this day recel vi d b repl , presenting a lull and en Ire y satisfactory retuia lou ol ti.c cuarcea or he C m-. His aiwer li-ewl'b submitted to ihe public -hows mat out of thirteen pretended Penis of lue tue amounting Ii UtyiMi,l- Ttu ltm -nioiiini w to IM.Oimar. wholly flo i lour, wUil ol the other two, only one olfliW 1 e ntly tr ie, aud b kco uul f2t,t'J0 is only partiany true. lb-re Is therefore no ground lorth a sertlon i hat the sworn return waa not. a Juki an t accurate Btaterneut ment of t e net l. corue of Governor Tilden, after maklu ch dedu tions for haes, luieret paid and other charges, as the w autn rizeu hi to make. It exception bt taaen to J uoge öinnon' letter on the grou od that u does notcoutaiua detailed statement of 1 he several it ma upon which the return of ls2 was uiaue, It is pruuer to 8' ate that the reku atioun ot ihe department did not require such detailed statements, and very lew proitssiouai men made such statements, or could so ricaii ibe Items or buve kept the memoranda upon which their le orna were made, f Goveruor Tilden were not In nomination for the Presidency, I do not too or any man in this omiLunliy whose mere statement of a fact would have been m re geuerauy accepted as the truth, and 1 tail to m- why the eminent position in wh't-b be has been i lacd by a la ge body of hi lei o-citizeu inouid oo held to detract from ih aauclii of bs oat. ab -am a. Hewitt, Cba i man au Dem. Com. New Yobk, Sept. .0, 1.. BE PLY TO Jl'DOB t-INNOTT. N ew York, Sept. 20. 1876. Hon. Abram 8. Hewett, Uu'u. My dear sir: I have rtceivtd your note with the copy of the Times of si pi ember 8, In reference to Mr. Illden Income return for 1462, and have taken the earliest ilm which my offlclat engagements would permit to fend you the Information you solicit. I was In Mr. Tllden's law o.flce daring tue whole pert.-d covered by the allegations of lb Tlue, and was more familiar than any o r e persou perhaps even tnau Mr. Tildeu himself lib hin proieiwtonai erTlcesaud witu -beearuirjg oi nls offl.-e. It being among my out ts to aep tuen record or memoranda of ibetn as as preeeived. ILe cha'gcS to hieb jou fptfclalo refer are e pi torn iz-d ai d pi carded ou tue ront i age of the Times, wbciv, in para 1-1 coluiuns, art Displayed a acimtiHf vir. Xi dr-u's income tx return for the year couiiast-d wl h a pretended statement ot hi real income lor mat ye r. I have x ined initst tetuent wlib care, an 1 frotu tu v p?roua knowlaoge flyd 1 to be fal-elu vey itLPo iantpar lcuUr. The n.sttbiDK In 'bin lubrication of the Tlui.t wtiien arr sted ray tt-nt o i as the t-vi-dtntlnten to rattle d wbtch characterizes 1 . It pnrptrts to be made op of Srarate HemH, tb wraiu ( whicn Is varied in order to give the reader thj 1.1 -a that tbe e Items had be u tak-u dlrto J from bll s,or coounts wbich b ive b-eo ieuueied to aomeoue, or bad b.u it e -n I some ionk or ceo uul. For exampl-: ue first lwm reads, F brnary 19. fee or rutee and laste luimlasioneis Deed," An . but ihe ordtngol the second item Ism doditT lent, d re ids: February 2ft. leesiud up- nnx with reference to deed," kc and ibe t . rd nem 1 pa. In still anotnrr and dffornt m-de of eXj-felon, thus: "March . Kur Uia ud, Ae.' F nt Mor'Kaae Deed," whlie in me our u iu-rn tbe word "fees" (aai 1 1 time witaoat tbe zlieiii V ) Is brunab t to r quiMUiou. Tbeobvl as lnu.utof inette ontrlvances Is to give OjI ihe-e ogas it ms, sal the appearance of biin copied fro i a some real papr. Toe first nix items of this statement re'.a'e to matter oouu c- o with the Piti6bar-, fori Wajne Joietc Kiiwv, a d a rlKh' anderstandojg . r lr Tod-u's ieoil ns Mit at enterprise, p lor to aud uurlng the year 13 o2, is lmporianl al tat ulset. 1 W IHK F CT is thitno sue i accouu s hs are contained la thesetlxl mi ever ex's ed, aid looneoi these pratended I ema has ever been made tbe abject of m fce 'Q3 ha ge by Mr. Ill ien against any ludivi u 1 or corporat on whatever. Mr. Ilden oeo rue rount-ei for Ihe h 'ldersofvailous rlssrsof boats seccredupm the Pittbba , Kult Wayne ai d Chicago railroad, wh'ch wi at i Is a railroad laoni' g throagbfoa rt tf -r m s at a, and built l sections oy ihre i fT-'eii crnorai lo s, wtiicu were af erwa ds o oi dad. When Mr Tilden became counsel for ibebtcd bolder In 1469, l barl uu tuidini Mie ulffrent rlatwes of bouos. uion 1 ! whlchdefsult bad been mde, aud its asiraing ueral were In apparently b-pe-s bukrupt y and con naiou. To rescue i Ma e ie pr m, Mr, Ti d n abored eontinuai y, and luacn more laboriously than . Iyr ordiOTiiv does In regard toaoyo par.tcniar " ue, from 1 859 to he ariy part ' v2 Tb at.r was particularly 'du u during the yea a 18 a d 19H1. Hui a of f i'e i -are were Ins ita id early in tao'i f ibe tw, and these ba si far proK'-ed by Jaoe, IsO., mat decrees of to eciaiur- nod s Je w re bro ente-cxl. Ibe road was aeta ij no d ou be it b of Oo'oter. j IM , ittd p hud 1 k-n u der'h 'Ha e. f eourse t. en o i.ot oe aco-m b d onrtl ml. tbeeovtfl c Ii g 1'iter-H a b iue o liferent ' elaases of b ho d r , tbe e o ti endt o:a, the nnaecui'd cr oit km . ud ih stock hi lde-s had b-eo ml nonia -o aod aatl-fiel; or on 11 iegiatatlve aou adqua e to meet a caae aucu

as bad never before arisen, either here or In bi g and, bad been devised, irer-arfd, and ncce-siuliy passed in tour different s'.at-s. AÜ this was accomplished p lucip lly andfr tbe advice and with tbe labor of Mr. Tilden before the close of the year IKS'. His engage ments ou see not of this railroad during that wh le prl.sl were constant and e arosnlng. Whatrver pay hf received wm for the entire service a a whole it was not Item' red or apportioned. Tbe 1; come tjx law went Into eOVct on then t f Jaunary, lb6.', and the Inromea laliin under its opera' Ion were those accrniDg from and after the said first day of January, 166.2. Income which bad accrued before t b at lme wasexerrpt from 1U operation. I do nn think it necessary to occupf much time or space in dl-cussiog the le al aiects of this Income queetlon. or in u-tajn-lng tbe right of a cluzeu to rceive an-i re.ain free trotn lna me tax, mrneB which be bad already earned by his own labor In years when no Inoome tax txl-ted. ibe rule on tLls subject was early decla-ed and promulgated by the Internal Revenue Department tuelf and is In fall accord with these view, in isöi. Hun. G. S. hou ve l, theu late t'oiiiroissoner rf Internal Revenue, prepared a " -anuHlof 'be irect aud Excisi TaXHystem,' which Mr. 8ereUry Cuaseothclaily anp oved snd autnortzed Under date f May 18K), this Manual cou tains (up. 27:$, 71) the followii g oecision bv tue Co misslouer of Internal Revenue: A mecbaui's return of income should cover the buslue s of the year l&M, excluding pi ev leu years." "PhyBlclang and lawi e-n should luclnde actual receipts for i-ervlces rendered In 18d2, löge her with an estimate ot nnre llzed or con-Ut-gnt Income dne to thai year." In viev o(,thehe decisions and official Instructions ol the internal revenue department, Mr. Tl'deu's Income return lor 18&4 was made up, 0 that, even if a d fferent view bad had 8ince be i authoritative y held and cxpresi-ed, Mr. Tilden wou d sta 'd completely J "titled. Bat 1 here Is no aulborl y for any dlffVn ni vl w. With these preilmtuaty ob ervattons, I will proceed to eirfiine tbe fabrications oi the T:mes in detail. Tue following is a copy of the Times' statement: "THE FXLSE INCOME RETURN OF 8AMUEL J. TILDEN FOK 1WJ2. A FAO-siMILS OF THK DEMOCRATIC CANDIDATE'S AFFIDAVIT. CON I RASTED WITH HKVKHtL 1TKMS OP HIS INOOMK A CONVICI0 THOCQH INCOMPLKIB SH0W.O WHICH CONVI018 MR T1LDKN OF PKKJDKT AND OF CHBATIJiO TriK GOVER.NMENT. Income oi 1862

Some items ot the tllegea true statsment Kebra ry 19 Fee for t rustee and master comrtilsslouei 's deen to the purChasing c inmilt- e oi PUUbuTg. rort wayue aud Chicago itaiiway uomForu"ry i5-Fees and exi-euses with Mereuce u deedcf fctiner railroad company, parsn-nt t Older of o-nr', Pitisbor. Kort Wm ne aud Chlcgo Rm llroad I'oinpaD y ...... M-rcn I lor dra ilog, Ac, ÜiBt mortg ge dee-i of reco .-t nctid corpori.iiua, JrltihburK, K rt Wayne and Cbicg i Rillri.au Company...... March I Fees for secoDd mortgiKe dted. l'lttsbutsr, Fort Wayne and Chic .go RiilrOMd Com oxa y March 1 F.ea lor tn.rd mortg .e deed, Pitt'bur, Fort vsyne and ch.cngo Railroad Coinpanv . Marcb 2- Fees i r final conveyance to rai road comrauy, subject to the nior ?g, P ttsburg, Fort Wayne aud Ci.ic4fco R lro-t't i)ompany..... T5.OJ0 2.L0U 5,0:0 2,5 K) 4.5C0 5.0OJ 5,ü0j June 14 i:u in bei land Coal and Iou Com . BnyiM.imM - ..m,,............ Oc ib r i7 services to serjoLd mortgage boudrolders of 8U Loi is, slton aud TerrM Haute Railroad Company, as per affidavit .. 10,000 November 7 Services to first mortgage bondholder of m. Louis, Alton aud Ter re Haute Rulroad Compauy, as per -ffldvlt . ... Decern Oer Dl- Fets da lug year irom Chicago and Northwestern Railroad Feest.urlug year ir m Toiedo and Wabih Kaliruad Company... . Snare o bonds re aliud for srvio8 durmg ytar connected with reconstruction of hicago and Alton Railroad Company ---- öaiar as trustee x.d president ol tat10,030 20, 00 15.000 25.010 1,0, C auce ury UocK. Himpny. Total. !l.8,0t0 DEDCCr. For expenses of office, rep tirs, and Xm XtHxwMMiMMMMtMMM e as seaise eea 8500 For fees rtceiv.d, but not earned, in ibt2..... 12,03 119,000 " 30,000 7,1 8 Net Income on Democratic Interp.eati 'u oi law Net income ta aworn to by Mr. Til - P.ofeslrnai Income fraudulently COUCeAl xl 81,82 8CMMAKT. Amount Amount, of Tax. Inoome subject to five per C..t 189,010 11,430 00 Interest leiuinea subject to three per cent 7,118 213 H Portion of unpaid debt to the Koveruuicui..... fi,236 46 EXAMINATION OF ITEMS. First Item 1 his Is entered under date of Feb. P, 162, as a Fee for Trustees and Master Commissioner' Deed, eta, 15, uu. No such charge aas ever made, rendered or c lite eo uy Mr. rilden or any oue on his be halt at the date meutloaed, or at any other il e. The instrument ltoeli was a simple trustees' and mantera' Ceed. principally counlstii k of lecitals adted to the case of a railroad fortclo n e, and peculiar cbUny in the magnitude ot tne pr-terty conveyed. 'I ha preparation ot auch an lustrame.t could form no Item oi charge worth cod sic eric g In a pay meuf lor au entire service ot years, aod no sptO fle cba e ha.ever was ever made for It. (second I em. e .raa y i5. '-Fees ana ti-pen-e , with te'erenc to deed of tormer railruad company, puiaaaut to order eioart,etC, I2,i." No such choige was ever made, tendered or C'-iieoed by Mi. TiUtn. lo point f tact, the document, which Is not qu i a 1 .eg hs u o dluary deed, and was inunded to have tbe effect ot a quit ci 1m. was 'tu a ii by Mr. i udea at kl, out by Judge N. H Bwajne now t.l the United . alts oufireme Conn. Mr. ILdcn as never paid tor I in any ehape. ihi d 1 em March 1. "For drafting, An. First ujort age deed oi reconstructed corporation, V.litO." Noauo i charge as this, and no specific charge u t-ve, s ever ma.e.reuderea or v.l toted by ir. Ti den. lheins r ment Itself wag unnnesilonsbly a v. iy ImporUiutouu and ad ual ab y dr-wu,ba it uuly one Item o- continued Bei vio--1 auniu back to tbe year 18,9, and the rults wbich w u dg Tru atbaige u .uer an eiupiom"nt locriwaali gie paper of this de crlpt.on nave no appl callo.i at alt lu toi cae. Fourth li. m. Match L. "Fees for second m -r g gedd-, Ac, I , tit." Nosucn cha gn aas ever made, rendered or collect d by tir.Tuden. T eob ei villous l.i regard to tne first mortgage app y equally to u l, with the adultlon-1 io.ee, mal, b. 1. g, iruui the nature of lue Case, in mo l respect a copy of tne drat inor gage, it la -niabed w grea deal leea basis for aouarke. In ootnioliao noapeciflo was sum ever pa:d .or t. Kith Item. March 1. "Fees for third mort gage deed, do , ll,&i " Tdg AB ühDlfT OF THIS 0HABO8 Is transparent. Tuls thlid mortgage was on the satns property, and diawn for tbe same c lent, as the steond, bat eeuied an l.deted- i iiess oniy ibiui i w -anus as large, ana yet I this taieruent nt d vu 4.4 a a fee or ' drawing ibe mlid mortgage as aglitat '2,600 for ibe eoobd. Ii c ui-eno moo charge cr anyo'hei pcflc cha rue was ever mane by Mr. Tildeu for in drawli g - ihia inn utnent. ' Hixth lieui Maren z. Ices for final oonvty-

ance to railway company, subject to the mortgage, Pltuibutg, Fori Wayne and Chicago railway company, $5,xt." Mr. Tilden never made, rendered or collected, nor was he ever paid, any such bill or item Id a bill Nor la there anvtblng but tbe d"ites of these de ds on which lo base tbe assumption, that tbe w rk on them was exclusively done in the year 18 And right here. It Is proper to sav a few words in regard to Mr. Tiiden's scale cf charges. It is a great mis tase to supple that counsel must have been psid In 18C2 at the high rates which ru ed in subsequent years. Mr. Xiirien, al that time, was in the habit ol charging very low price. Tbe class or business in which he was engage 1 required, particu ar y, g-eatsk llln Defoliation a in rongu know ledge ot men. a thorougri anowlede of tbe railway system and business condition and prospects of the country, aud a constructive power of devlsirg and snKgsting wys an i meani or reconclllnic appareu ly cnfltctln pecuniary iutere-ts t the permanent benefit and satisfaction of all concernel. Ibe mere drawing oi papers wa hardly thought of, in estimating tnevaluof Mr. Til len's services. He was paid because be reconciled and rescued, as no other man In this country cou'd tben have done, interests worth millions whi'h to mauy persons seemed hopelessly lost. Yet la this pub lea ion he is set down, noon mere surmise, aud without any data or authority, as receiving 1.4,111 for work wotch could not reasonably have oocnpled more than one n onth of bis time, while the answer in the 8'. Louis, Alton and Terre Haute ca e discloses the fact that be was working at Ihe name c.ass of business, and about the same time at tbe rate of twenty thousand dollar, for four consecutive years' service, or at the rate of five tbou-"nd doila'S a year. 7. Seventh Item. "June 14, Cumberland Coal and Iron Company, ö,000." The Times allows that one-halt of this tain shou a be deducted, on tbe ground that 1 probably was not earned In lfi. Neltner was any of it. Gov. Tilden rendered no services to the Cumb rlaud Coil and Jron omp-ny In hat year. He did re. -der it Important services during previous year", bea:lnuiug w tn lsss. but they were all concluded before tbe lose ot 18tfl. It anything was receive! t must have been In bonus, ana in sttilement of AN OLD ACCOUNT, AND NOT TAXABLE. Eighth Item. "October 17, service to second mortgage bondholders of St. Loots, Alton snd Terre Haute Railroad Company, as per affidavit, SIO.IOj." Of course no bill wa ever rendered by Mr. Tilden lathe above form. But this Item, and the one next following, furnished the only bas s on which the Timta farted oat on this defamatory crusade. It pretended to have dl; covered an Inconsistency between (4ov. Ilideu's return o' Income, lu JWJ2. and certain allegations contained la an answer .n t qul'y, ni d by the defendant, of whom Mr. i linen is one of four In a suit brought by the 8t. Louis, Alton and Teire Haute Riilroad Company. If yon will tarn to imf 37 folio 14 yoa Iii find tbe words: Tag for suh services the defendact 'illdcu made a charge of ten thousand dol ars aicalust. said s ooni mortgage bo.idhoiders,iand the bald charges unpaid by r on behulf of rami second mortgage bo dholdem, on the i7tn of October, 1SG4. out of a fund contributed by said se-oud mor'gpga bondholders, under an Kieeuae.it between lhemfe ves oatei November 1, ir5i. Now theo, Ibe question pn sents itself, what were the "sm vices'' fur whin this payment was made, and when wer thy tendered ? To ascertain lhl, we need onb looa at folio 143, where e flud thee words: And they further sav, touch 1 g the statements In oil! of comp atnf as lo the services ot tbe defenoant Hamuel J. Tilden, in a be ha i, long prior to aud at 'be it rue ol the commencement ol tbe foreclosure mit in the sa d bill ot comp alnl mentioned, beeu the couusel tor tL-r Second mortgage boi.dholderT, In whose bebair buch suit was instituted. and that be was counsel also for the trustees of the B-tld second mortgage bondb lder?, and had been from some time in tbe year 1S57. It appears therefore, that th's moiey was paid for seiY'Ces muting through five years anterior to 1862 aud il doe not appear that any part whatever was arced In that year. The decree fixing and confirming the rlghia of theaecond mortgage bonaaolde was entered at the Angus term lu tbe year lstii, and the sa e liseli tooi place as eaily as Match lHoi. No ai-preciab e part, if any, ol this 1 em can therefore be apportioned to the year 18t V Ninth Item "November 7. er vices to Gr-t mortgage oonduoiders of Ht. Louis, A -ton and erre Haute Ks lroad Company, a per affl lavlt, 1 10,utO." This item was ihe OB1QIKAL MAINSTAY OF THK TIMES SLANDER, and Is still clung to with considerable tenacity. In support of itt theory on the subj et, tne Times has appealed to the answer before mentioned. To this document we sha lnow re 'er, and at page M we find tbe following statements: "That the defendant Tilden, lor a part of bis services aforesaid, also made a charge ot tbe like sum of ten thousand dollars on account of professional services rendered to tne first mjf tgage bondholders ana the receivers, which was pld to h m by the saiiAz-triah V. Fiagg, surviving rtc lveras a on-said " 'And these defendants deny t hat either of Ihe two claims of the dt fondant last aforesaid wereiot , or we e ever stated by him as tor claims against tbe reorguizjttiou, or that it was i esi ve.1 iy the pure jasmg committee laut aforesaid, that any claim oi the defendant ia i aoresali ior ten thou aDd dol ars ag Inst the recrganizailou be allowed as in tne ld bid otco-iiplatu m ntloued." (ros.llri,l47, 41.) To ascertain tne time of ti e rendition of thesei vices ou atcountot wnlch s ch,payment was made, the e der is re errtd to the opposite page, a foiloli4. where we oud it slated thai Mr. nldeu - was a. so the counsel lor bald receivers and that be auo ac ed as the nrln.

cial eouusei for ibe said first merigage bondbo uers. In relation to the foreclosure proceedings herein be f re mentioned, and other procediLgs oonnec ed toeielib, and that such serviere hd commenced prior to he year i&j", and were rendered iivm lime totlmeduriug a reiiod of upward of three years ihereatter." n othr words, the services were renJe ed lu 18 8, 1S.J, 18 sj aud 1861. No conslderaule p.rt f these services belong to the year 18Ü2. ibe for.cioaare p oceedings In wulct thv were rendered had alresdy reached a decree In Argosr, 18bl. lamawirv, mt a most ris'ngenuous construction has been put by the lim s upon a s ni nee from the answer wbich 1 have here qa ted, viz., toe woids, and that t.ucharvlcsbal commenced pr or to the year 1S, aud w-re reude.id Ironi lime to tl i e, during a peri do- upwards of three yeais thereafter." Tne aig imeut of ibe Times Is I bat in is .entence admits the continuance ot .he e services during ibe who e of the yrar Kti2. I submit that eveu il these wt rds t od alone, any lair ml. d tuid read them as meanii g hat the services continued f r up a aid of mree y ars u lerttie ha l o-mmeuced, Whicu is X press. y stated to l ave oee n b.-toro lb- year iSay mis is Iba true consti notion of lha wo da. Il Is their meanlug, IT ACCH.DS WITH THE F CTS. Bat, of eourse, if lb writer desired to ascertain the meaning aud latent of tbl. passage, and found It ambigu as, he woald looK lo tbe confer t, indeed, to Ihe whole auswer. By refer.lng to pge 17 ef this same answer, yoa will prcelve that the foreel -eure suit in which theee services were rendered was terminated in a decree as early as August 8, ItSdl ifol. 67), and that the road was acta! y sold In be outnof March, l-2. Jo that there matt h v-beeu at least üin months ni tbey.a lsriiwnlcb could not have sailed for these servlc-a, at d as to me lme val between Jaunary aod March, i8 , any lawyer III nndir ata-d thattnis con id net have called for much vine teing ne tlmeoe unled by tneiunnlngof the adverilsem-nt of sale, 4 c. Farther-o-e ti e pay mnou w lo gl ve rie lolhecl cnsslon.we e both made b-fore the cioee of the year lm2. and It Is so stated in ihe au wer. 1 1 leooiuct rightly, the limes hs on a former o asioa re erred to tbe date of tbe agreement ol flrl im r tie bo obooers set forta in the 'us wer (April ib, 1 -61 ) s evidence that tbe se vesaere of short onili.osr.ee. Bui tbl ag eeeni wsb n. the fl ia tnfirma ion of r eglatlons wblcb had b en going on lor three years. Tneie was a irelimlnary

ag e- ment, adopted at a meeting of bondholders, Sept. 2.', l&iu, and modified from time to time, ai d this earlier agreement was lis-If the result of prolonged negotiations, the affat's of the road belog almost hopeler-sly involved with CONFLICTING CLAIMS AND IST E BESTS. Pursuant to this preliminary agreement, poseKfelonof ithe tntlre railroad bad beenobtali ed as r bick as December 12, 15. Tenth lem. "D.ceraer 81. Fees during year from Chicago and Northwestern Railroad Com pan y , FAMX'. This item Is totally falle. Mr. Tilden received no' fees, compensation or payments from the CMcsgo at.d -orthweeteru Kal road Crmpany in ibe year 662. Eleventh Item "Fees daring year from Toledo aud Wtba-h Railroad Company, ll-Stum. Tbe recklessness of this falsehood will appear when it is known that the Toledo and Wabasn Rallioad ompny never, at any time, was a client of Mr. Tl den's, and that be never in the year Ub2, or at any otter time, received any fees from fat company, nor rendered them any professional service whatever. i welfth Hem. "Share of bonds retained for r-ervUes during year connected with the tecoDstrucloa ot the Chicago and Alton Kailrod ompmy, li,t ou." No bonds were retained or received for such services in IrSl. nor was so large amount ever received, including extenses and dlJbur-e-ments. tier vie s were lend red. andnodonbt they were taken into account in computing the gross earnings of 'bat j er. Thirteenth aud ast Item: "Salary as trustee and president of the Balance Dock Company, il.OOO. Tuts item of 11,000 is correct except as to tue date, and Is the onlv oue of the whole thireln of hich thai can be sad. At the outset of these a tacks on Gov. Tilden, in regard to hitaxable income for iMi, etlli another allegagallon vt as m de, as II on r slllve kuow ledge, nameiy. that he had teceived from Ihe nr. Louis, Alt. d and T rre Hau'e Kallioad t'ompauy 34.1141 in fl stmorUagebmdsdnrtngtbat year. This cha ge Is unqualifiedly false; and, now 'hat it has ben poiuted out in the public Journals that the comilalnt itself, in ibe .St. Louis, Alton and Terre U-uie suit, showed these btinds not used up to the year 1W4, tbe charge appears to have been abandoned, even by the Time", wbich newspaper, a'ler assert lrg the fact la po l lye terms, subseqaeutiy pub ihed a report ef a committee ofthat company, also aciag uitic to Mr. Ill 'en, bat which showed thai, in 1870. tbtse bonds were still ;n the bands of tbe purchasing comtulttee, and sic uiri not have formed any part of bis income in ISSi, It seems proper to say tiat a return made under oath mus b assumed to be correct uiiless it cn be stiown to baulse. This attempt has been made by tbe Time-, and growing bolder from dy to day Its efforts have fluaily culminated in a spect - ficaiioa of thlrtteu iierus, twelve of which are WH'LtY OB MAIN LT FICTITIOUS. While the Times was thus making excursions Into the regions of fiction, it seeustobave found it convenient to overlook tbe posslbllit'es of lawtui deductions such as expenses, rent, Interest aid losses. Tbe dm pie fact is tbe amounts le'urncd were the net lesaltof Income after taking oat the 1 twful deductions. For me it onlv remains to Re3 rt that ev rT fact within my kiiowldeoonfiims the good fal b and adequacy of the returns wbl -b were verified by affl tavlt of oue wbo.for m re than a sete ailou, bad lived a life so pure and blameless that ibe breath ot e n m y bad failed t toucb him, uuill by tbe gene al v ice ota g eat psrtv be had extme ibelr candidate for tbe highest ifflce lu the gift ol the people. In response to tho allega t ou tnat after two yars if ibe Income tax, Mr.-TTlden nade no return", but let that po tion of bis tai wbich was lu excess of bt payments tor his account made by the corporat ons, who e bonds and stock he held, to be assessed ur -der the law by tbe estimate of the pub ic officers, tbe anawer ta simple, ibe statute g vi the tai-paytr tbe o lion to take that eourso, and good and honorable reasons existed why a scrupulous man should accept that option. Mr. Tilden received no favor Irom the g vern-

ment omcers, and soogni none. Hedid otnlng but pay all they imposed on him. Near v all hi- lnc me from investments paid tbe tax through the corporations wnoae hoods and stoeks be he d without allowance for the lawful deductions. On tbe residue, arter tne awful deductions were made, e believed at the time tua .instead of pa lug less, he öfterer paid more than would have ben tue result of a inn nut troublesome oooanttn. He pre ferred in tnat wav to oe ex-mpea iom the dimcul'lis incident to attempting a spec! fle statement ot the affairs in which be was interested, and or the corporations an business in wb ch be was an Investor and also to be exempted from the reponslbilit ot auludicatlr g on the facts and tbe law appllcab e to uncertain andt. flue uatlog elements during rarld and Violen i changes of fl tlilouf valms The law was unsettled : questiO' S of real d-mcoity existed, jonstruaiio-is were set np by nrflclM s which were oft n conflicting, uaibteii'giD e or incapable ot a just or sate sp pllcatlou.and It was not sgreeanle to mike a return on a doubtful or disputed theory, or In contradiction to even unmerl orlous claims made lu bt half ot the government. Resp ctful y voors, James P. Einsott. HAYEVa uX hE URNS. THE ACCUSATIONS STATED BRIEFLY AND IN ORDRR. 1. With a full knowledge of tbe rpquireinenta of the law, R. B. Qayes baa persistently negleted to list his property sub ject to taxation. 2. He has tor three years made false oath as to tbe valae ol his property above bta just deb s 3. He has warn that la 1864 bis prop erty was wortn oily ?2,58l, w iea tb p rtion of it liable ti be taxed turned 160,000 4 II -i t as refused for three years to lis bis gallery ot paintings and a diamond that, tell to bim as a residuary legatee $5 000 5 He nnver paid any money toward toe Fort Stevenson purchase, although be nays bo did, tor tne purpose ot expl l.ung thH lema-l.tb e s'l'Dg off la tue exhibit ot figures tr .m 1873 174 6 He bad i 1874-75 76 ab. ut $9,000 worth ot creditf , lu tbe shape of mortgages, wbich be did nor. li-t, and, ui iv tbtn this, prjared himself by swearm. he ws n t P' sses cd ot tüt m. 7 He bad three horses in 1844 and swore he hi bat one. 8 Ue tad tbne watches in 1864, and gwote ue barf hut one. 9 H has bad tbe ose or thirty thousand d-illsrs 1mi a tHtj iet4 by bis ancle, tr wbich be mi es bo return. 10 He has disregarded tbe law, and mus no return to the Probate Court oi Si' da kv o unty for the executorship of hi uncle's will. 11. In tsn.rt, Rathrford B. Hayes bas bono guilcy ol ta'-e swearing t r roe past three yer. andhai SWlnr le his ooan rv nd 'be state oi O io ou. ot a largs anare o their just r- n . It Is iro y anud r ut to b v oar ne'gh bors spes ot t e great ffl:ary ot Dr. J H McLea 's S reng'beniu Cotd'n n d BliV d Purifier. It appears to touch be light spot, li Ttgora , etrengtbena, 1 alr i in i 1 purs r cd bio tl. Dc J. . McL an's effl, 314 Che tnat street, B . Louis, All the mouey lu tu .ria is of no value t y a an lees yoa have bealtu aud strength. Dr. J H McLean's 8-ret giheulng Cura al aud Biood Purifier will make you healthy, strong, vigorous, fit ii , purity an mr""h y nr Mood. D'. J. H. MtL-ai 'a cfHoe, 314 Chest nut street, S- Louie, Mo.

THE WORLD'S FAIR.

A HOOSIER GIRL ON HER TRAVELS. I S.QHT SKEINQ AMONfJ THE M UNTA1N8 AND VALLEYS OF PENNSYLVANIA Vl-If AT DUcBORK, MAUCH CHOK AND THR CENTENNIAL, Special Correspondence of the Sentinel. Philadelphia, Sept. 14. Knowing you home Iriecds are intereettd in my wel'are and happiness, I basten to tell yoa of mj safe and happy Journey. It was just one week ago last Wednesday evenii g since our little pirty bade some o' you a fcaify good bye" at theUf ion dpot. ami jomted aboard tbe Be Line train bound for ttie Esr.. We found the cars literliy alive with ha an freight, all ticke ed to- Philadelphia; and long betöre com or able quarters had been secured tor tne Dig it, we bad let t tbe busy streets ot Indianapolis far behind, and were speeding rapidly n our way to 1876's great attraeion th Centennial. Eriy In tie -ummtr we had cnogbt tbe "big show fever," and - o.hing abort ot tbls oue wish ot our hearts being gratified could have kept us in good soirlts through all tbe disoom orts of that first night's travel, for e indulged in no Pullman or luxury, as there was only one on, int that bad been engaged three weeks In advance; lae seats were all fiiled, aod worse mill, no r a:'s t ad been provided for tbe conveniebce cf the weary, standing ones. Happily, we were not among that unter tot ate class, that ks to a couple o pice, Id tartuers (ot tbe blue jeans type) wi o kit dly cffWed us ladies their se t, whch we gratefully accepted. Bat let me tell you, such courtesy is tbe exception SDdnotibe rule, atd self comfort the cbiet aim of travellrg people. I will skttcb briefly tbe first prt of our trip, tor it was tiresome and uu in teres tin., acd we pbSsed most ot the time ratirg, cbauicg, and d z.ug. 'Tis true, there was the usnai medley ol passengers on board.and s m j o tnese aöiraei ai a wee bit of amusement A ringle glance at the snug position of the couple in front of us, and we knew In sticciivrly they were newly mauled, and on their bridal te ar, and oar m-mal cornmen; wa, "Ohl would that we could BEE OURSELVES AS OTHERS SEE US." There was a gentleman acr.iss tbe aisle who bad considerable trouble with hi free ticket, tot withstanding the Rev. Mr. B , was painted on bis valise In pi in characters. Jast behind oar bntber a woman with four good s'zad children orcuplng four peat. Tbe affsble aod gentlr - rarily Be Line conductor remoiistratt-o iu kl- diy t8rui8, tellli g brr "she c old t ot tocupy tour seats on oue ticket." S ieasld sb would," and the lo k tbit accornpinlrd t'tcse words so completely sa iviu n .ur t ffi rial that be left those youngs ere to e- J. y acdisputed "tirt-d ature's - wie teftorer," bslmy s'eep 0 'Casio tally a passe ng r would Ret off, aud s me man (-e flfh 1 k) sppropriate the wb leot a aei-t, snd whenever such a one would be aroused CotpjIb rj&rk (wa divided -! xtOie "TfcTwten Ibe stove and stanainp) woald sine oat, "It any are sick abed let them rest," But tbe observed of ail obsrvers was a German emigrant famil from Minnesota. Their quaint, scant costames ot blue, red, green and purple, attracted universal attention. The lather t old us eighteen years ago he came over t tbls country a' joung man, married "ere and bat now be was taking bis wife and nine children bch to tbe fatherland to exhibit tbtm. Tuesday morning dawned and we landed a Cleveland, and bad only time to trans er bK and baggage to the Atlantto and GnatWestt-rn. This road turoisbes firs cisss accomodations for travelers, meals bdioK served on boi rd. But 1 n not forbear mentionlpg their dliobllging msnnera Mamma bad furn'Sbed us an ainp'e lot cb bsk-f, and because of it, toey sctua iy refused to sell us a cup of colli , but we Ho-slers cao not be driven int any sucn traps, and I would have lasted soomr than eaten wi.h them. It was tbe rouaheet road I ever trav led over, thev coupled cars o te f r and rougher than "Djtxidy e'se, ai d Aunt Kitty and I were e rompie -y Jerked out ot temper that Cousin Fra k bad to sek oomtcri on hi in-ix of Uavanas. Much ot this r ad rui.s through a finely cal'iva ed com try. DOTTED HERB AND THERE WITE HANDSOMK RESIDENCES, and the beautiful rural scenery so delighted our vision that we soon forget a I Ills. There were many peaceful, bappj bo ones ibat peeped out at us through i etr shady walk"; as we sped aior g e saw sreeu orchards bending with the already ripeced fruit, and lo ki g at toe wed fillet barns of bay and gra n, and the ovr-abundance still standing In stacks, we could hardly lealiztbat he tnilt y 'armers knew of tbe convulsion theo iun ry is going tbrougo w bat cries there are tor (reform and caaoge " this t hey have learned thr ug i tbe newspaper (if na other wsv), nitre know ine are wideawake, for flig-stafl we e almist as pleiitliol as telegrauO poles are along oar route, aud we read on many larg banneis tbe Lamia oi ( nr re'orui cnd -ra s) "Tildeu aud Hendrick-." Wba histories there were written o. trie beautiful but bare fields to me tb y re a plessaut study, and oa thai I take real J y io pursuing. V'e cnangsd crs at taia Dianes, ran op among be mountains of Peunsy ivauta tor a littie visit; aud for five days w wre be hoii-oreigU'-s s ol tbe. Ketiial, Jarge-bearted, six le-suled, D-mocrat, tne Hou. G-oru A. Jscbs m, ot Du-oore, Pa To Dim and his most tsumaoie amiiv w areindebtHj for the k.ndeel ot bispl:allt, aud t ie enjoyment ot ma-iy piaan dnv s .vr toe mountains, gOrge.ua su seta vi wed from ta tr summits, and excellent trout ng 1. their a. ream'. At Duahore we were iueo by Mr. aud Mrs. Jscksou, ( vviuuie, Grel and Willis) od Mr. aud Mrs. J.U.Pclen Tne remainder ot tbe trip had auoh a chsrm -or me that rl lrg t f it hs set me to wonderipg why so m -i y of our people go i raveling in foreign c un ries, eearchiog for beauty and graudeur, Woeu we nave such an abundance ot it at home. After leving Dus'iore, I stood on tbe front platform, noldnu to ooasia G rget and r- -de OH A DOWN G RAD 9 FOB EIOarBBIf MILS-, firing through the most pieaslug lauu s (38 pes ike a sviftbirl oa ths wtog, and deserloing tbe m'-st perfect circles in sweeping around tbe mouatalu's base.or t dl owing tbe beaa.l'ul carvej of tne river. In tbls novel maaoer we traveled 62 miles around ihe mu italris aid over ihem and were onlv 18 miles imn Da-b r-. Ni twt is anding all that bas oeen said at o wri teu at ut the buti al sad ysrled features of tbe Great Pennsylvania road.

I am delighted with tbe route we c:r69. Tin true it was not stric ly a matter cf eboice with us, but certain am I, tLa: tb Leblgh Valley rosd ha no peer, and that ita fine accmomdations, gentlemanly oS flcers, grard and beautiful scen-ty, are all that tbe most fastidious could dtstre. Aa we passed rapidly along.the scenery grows more and more pictuneque at d beautiful; we scale the mountain tap, note tae peaceful qu et valleys below, where the lszy cows are grazing, and loosing down 1 900 teet see the grand and beautüul WytmiDg Valley wito its diminutive towns spread out before our delighted vision tor miles and miles. Le sing sight ot Wyoming, we come suddenly b-neath the abadow of the uray moun aiu tl.At lifts up its bead in solemn grandeur and towers awav toth- blue skies. We g-zin awe Inspiring wonder at tbe heights, rising one above be other, and tbe somber stillness and quiet ol tie landscape Induces rt flection. We fall to musing on the wosdroas wotks of oar Infinite Creator, and our heart is filled with LONOINOS FOB A HIGHER AND BETTER LIFX than this 6artü can give. We pas ed through tbe wildly bettiful glen Oook, and reached Manch Chunk soon after. This town is enc:ossd on all sides by mountains so precipitous that were it not for the peculiar architecture of i s buildings we might easily have imagined ourselves in t.ie ciaseno land of Tell. Atter an ascent of 125 feet we reacba-i a broad plateau on wnich North Mauch Cnuck is built. M ui t Pifgsb, frplly called the Swi Borland ot Am-nea, it b.t short distance from the depot and rice 664 teet above tbe town. We were dr.; v, up its length of 2,322 feet by means of-i stationary ergtreav tbe Up ot inimms power. Havirg ascended Moot t PiPgi.ii weg-zed from its dizzy beubts ar.dtte moat giogeous scenes of the Lebigii Vally appear betöre us, (surely there caa be no grarder lo Am. nes) and as if to make the acpne tr ore encbauting, we ctch occasiural glimpses ol the river salt tbr.ads I 8 way through the valley kwlow, and see tbe distant church spires glistening ia -the setting sun. Aer reaching be top, we run y gravgravitation until we reach Mount Jrfferson, again are we drawn np by a etationarv rngine; and after reucnti g tbe summt we run by gravitathu wiih paeep'rg rap dry, tbe riis ance f eight a.,d a half mil a in flheen minuter, and reach. Mucb Chunk, hsvicj acc ojpiishf-d the whi le distance (18 miles) iu OLe hour and tt? minutes. From Mauc.i Cnnnk we went TO BETHLEHEM, AN OLD MORAVIAN TOWN, and while there stepped at an ion 118 years old; it was a queer, odd looking mcture, built with thick strong wsils, in defence from ihe a. tacks ot Indians. Taey have

a lsre Moravian, church, aad female seminary there, and the majority of tbelr peop'e are believers in that ui b. Liavlcg . Bat-) h-m - we-soon reacted ih Quaker city, aud at this writing we are ail comtor a ly quartered at tbe Washing on Hotel, ready to begin our Inspection of he Centennial show. We have our friends, Mr. and Mrs. A. M. Robertson, here at tbe vl asbington with us. They have just raid their visit of homage to thst s.iverigu ot ail cataracts Niagara and taken in all the ublime grandeur ot Mauch Chunk. Looking over tbe regitter at tbe Indiana beadquarters, for tbe past lew ds. I find the following names: Jadge Ko ache and family, J. B. Leake aod wife. J. f. Barford, George M. Newcomer, Miss Mary Nwci mer, Job r sons, Vj-ts, and more tK) numerous to men ion. Aunt Kitty reminds me that it la late, and as 1 am tired with tbe day's txpf ditl n, and sightafeing, 1 suppose I must ssy adieo. I will give you tbe ben' fit of my Centennial notes next time, this letter is only a sign that I still live. Bs happy, dear heme friftn I am not unminaiul i'you, and will you not help me totbank tue Giver of ail good tor my happiness. xoura, MBL Li&WBKNCB. ALL SUR IS A new design in postal cards is soon to be sect out by tbe department. "A prudent man," says a witty Frenchman, 'is like a pin; bis head prevents him Irom goicg too far." M. ' Feliclen David, the muMoal compeer, died from a pulmonary complaint brought on by the excessive ua? o! tobacco. At about ten o'clock every djy, at Offent-btirg (Ky.) schoolmaster anon nee. to bis pupils, "Tne chills can re' ire." an: ti o iiiis shake tea or twelve scholars oui of the house. A tramp recently met a hospitable farmer in Westcaester, who asked bim if be , wanted work. "N'V' replied tae tramp; wbat I want is a bloody shirt and plenty of money." A mau in Breton, in bis hurry to assist a fainting lady, got a bottle ot mu-ilage l .ateal of camphor and ba-.beJ her face iib it. Sue was a good deal Stuck up with his attention. A skipper of a down eist colter, ntmsd the 14 flyeca," was recently asked what am vesael was namei after. Hs honest and eobr rp'y wa, "I don', kuow; I exi,ecttome great man In Congress." The following is a store sign, ss oop!ed verba im from the original in a remote inlnl-'g towr ; Bibl Blackball. Butter: Te-iamni, rar,Traee U -tly Books and HI m bleta; Condensed Eggs aud castor 011, For Hale h ai I Bberidaa bad a very con veoent formula fjr ackoow.edglog all te new publicaon tnat were eent to htm: Dear Sir I hvt received your exqusi e work, aad I ave no doub. I shall be highly delighted a ter I bave read 1'." Somsbody gave a fruit luncheon at Newpott, Rood a Islaad, tbe other day. They bad melons, pears, apples, p um, cberr es, peaches, orange, r ee aod berries, i be otgot of tbe entertainment every doctor was aroused from ms bed be tore mid night 10 see fas' ionania p.n We sre bearlig gxd new-! That consump ires who were expected to die tbls prl g bea"b bas come an ti the wan ue k by taking V. J. II. McLean's Uougn and Lung Healing Globu ee to cure their 'hroatani lute , aod Dr J. H. McLean's String i.ei'lng Cordial and Blood Purifier to irtvatbem VI alltV. life and a reogtb. De I H. HcLean's office. 314 Chestnut, fit. Loola.