Salt Lake City, U.T.
March 15. 1870.
Hon. W.H. Hooper, M.C.
Washington. D.C.
Dear Bro:-
I think it proper to apprise you that on the evening of the 11th. inst. I placed in the hands of Mr. Hollister, Collector of Int. Rev. a communication addressed to the Hon. C. Delano, on the subject of taxing the tithing. This communication is to accompany Mr. Hollister's report to the department, giving what he considers the facts pertaining to the "Law of Tithing" &c. This report he kindly submitted to me, to give me the last argument.
As you are doubtless aware, Com. Delano instructed Mr. Hollister to assist Prest. Young to make out a plea for the abatement or remission of this tax. The Prest. made out this plea, and, in company with myself & others, waited upon Mr. Hollister & he made oath before him that the statement was just & true; he also answered Mr. Hollister's questions unreservedly & gave him all the information he desired. Prest. E. Snow, & Bishops Hunter, <&> Maughan also made affidavits & were equally unreserved & communicative with the collector.
Mr. Hollister & his clerk called up repeatedly to the President's Office since that, & overhauled the Tithing books & accounts to their satisfaction, still he did not sign the customary certificate that "the facts set forth" in the President's plea were in his belief "just and true." but not because he doubted them particularly, but because it was the "Asst. Assessor's Certificate," & not the Collector's, & again, he did not wish to volunteer an opinion unasked. Yet in his report to the Commissioner, he certifies to the correctness of the financial statement submitted by T.W. Ellerbeck which shews the whole amount of Tithing received at the G.T. Office in 1868 to be $85,058 11/100 & the assessment thereon would be $4752 60/100 We claim the remission of the penalty in any event, because a return was made as required by law, & if the figures therein did not come up to the Assessor's opinion of what they should have been, still they were deemed by the Prest. as correct, & the return was not made out with any fraudulent intent, but with the belief that Tithing as a whole was not subject to taxation, as Mr. Taggart had been previously apprised of, & as all his predecessors in Office had maintained.
If you deem it necessary, I will send you copies of these papers. viz:-- The plea for re-mission; Copy of a letter of instructions to all the Bishops in 1853 showing Tithing to be voluntary; Affidavits of Bros Snow, Hunter & Maughan; Mr. Hollister's report on the plea, & the Prest's statement accompanying it. As soon as this reaches you, these papers will doubtless be in the hands of the Commissioner.
In making out the President's report, I omitted to mention one feature which I here subjoin, so that in case such an opportunity should present itself you might bring it before the Commissioner.
I have concluded to send you Bro. Richard V. Morris formerly of the assessor's office, to assist you in clerking, correspondence &c. Bro. McKean is not in good health, and having just returned, it was thought best to select some one else. Bro Morris is correct, intelligent & I think very well qualified & he is not in any situation at the present time.
The President & party reached St George on Thursday last & after holding 2 days meeting left lastMonday, for the Muddy. He telegraphed that he expected to return about the 25th of April. He reported the company in excellent health & spirits.
What with the Prest. being gone, the Theatre closed & business generally still quite dull, the City is very quiet, still I find an abundance to occupy my attention.
May God bless & strengthen you, and give you every requisite qualification for the discharge of your labors
Your Bro. in the Gospel
Daniel H Wells
P.S.
All the Tithing collected outside of Salt Lake County, if assessable, should be assessed in the Ward or district in which it is received. The Bishops of those wards are responsible for such tithing, and often disburse it at their own discretion, in fact, they are local Trustees-in Trust. With this view of the case, it is evident that each Bishop would be entitled to the exemption of one thousand dollars.
This is also true of some of the Wards or districts in this County, although it is most generally received at the General Tithing Store for greater convenience.
B.Y.
per DHW