Salt Lake City, Utah Territory
24 January 1871
Prest. H.S. Eldredge
42 Islington, Liverpool.
Dear Brother:-
It is so long since we received any communication from you, that we feel somewhat anxious to hear of your welfare and that of the saints under your watchcare; and are looking forward for a letter from <you> with anticipations of pleasure in its perusal.
Presidents B. Young and Geo. A. Smith, as you are aware, are spending the winter in the midst of the saints in southern Utah. The President, in a telegram I received a few days ago, says "I begin to feel the real benefit of my rest and think I shall come out in the spring, much better than I started in the fall." You may be sure we all most heartily hope that his anticipations may be abundantly realized, and that Our God will vouchsafe to him for many years to come health and vigor of body, that he may be able to perform all the varied and perplexing duties of his holy calling with pleasure and satisfaction to himself as well as untold benefit to the Saints.
Never in the history of the church has there been more need for our President and the Priesthood to be blessed with the revelations and power of God, and the people with unity of feeling and action than to day. Never were the emissaries of and agents of the Evil one more thoroughly awake and restlessly active than now. They can scarcely eat, sleep or do any thing except plan and plot for the overthrow of the kingdom of God; and by the influx of many strangers drawn hither by fabulous reports of great mineral wealth in the mountains around Salt Lake City, they hope to accomplish much this coming summer. But if we may judge from their herculaen labors during the year just past and the infinitesimal results following, we have little to fear -- if we do our duty. Never was the old fable attributed to Aesop, of the mountain in labor that brought forth a mouse, more aptly illustrated than by the efforts, the struggles and agonies of the enemies of the saints in our midst. To God, our heavenly Father, for this failure, and for all other mercies we render the thanks and the praise.
Amongst other despicable attempts to rob us of our means has been that made by Dr Taggart, Assessor of Internal Revenue, to compel the Church to pay an enormous tax on the tithing donated by the saints. This was considered virtually settled during the last session of Congress, by the passage of a law affecting the collection of the Income tax, in which a clause was inserted to meet the wants of our case. But Dr Taggart would not let the matter drop, he insisted the law did not apply to us -- obtained the legal opinion of Major Hempstead the U.S. Attorney for the district of Utah to the same effect, and carried the case back to Washington. Mr Delano, the Commissioner of Internal Revenue, having been appointed Secretary of the Interior by President Grant, Mr Douglass his assistant, who acted in his place for a short time, decided that the Tithing should be taxed, but abated the penalty of fifty per cent, added by Assessor Taggart. Mr Hollister, the Collector proceeded to take steps to collect the same and to levy on Church property, if necessary, to secure the payment. This unjust ruling of Mr Douglass was no doubt made to save him from political decapitation he fancying, with many other, foolish men, who have since been greviously dissapointed, that he could make political capital and insure his place by an ultra aggressive "anti-Mormon" policy. But he fared no better than the rest, Gen. Pleasington succeeded Mr Delano as Commissioner and he has justly decided that tithing being a free donation, given to a religious body for the benefit of the Church is not taxable, only where any portions of it realize an income, then the profits or income are taxable. In the meantime Dr Taggart has assessed another tax of $50,000.00 for the year 1869, with the threat of 50% penalty, and still maintains that he is in the right, and is on hand to prove
his position before the Commissioner, to whose ruling he objects in toto. If there is anything more absurd than taxing the gifts of a people, who pay taxes on their income, and which has all consequently been taxed before given, I have failed to hear of it. Again the tax assessed is not a 5% of the amount donated, as it is claimed to be, but enough to almost absorb the entire tithing for the year. The labor, produce, merchandize &c. in which tithing is paid, if reduced to a cash basis for any one year, would scarcely pay the tax for that same year as now levi assessed, shewing that it is an embittered spirit of persecution that has actuated the assessment, which if collected would be an outrageous act of spoliation and legal robbery.
You are aware that the boundry line between Utah and Nevada has lately been determined by government surveys. It was then found that our settlements on the Muddy, and others further North were in the state of Nevada, this being ascertained the people as a general thing were anxious to leave, the taxes in that State being high and the majority of the people unfriendly. This move will greatly help the settlements of the new "land of Canaan"; as many of those leaving the Nevada settlements will locate at Kanab and in the surrounding regions.
Rumors have reached me that the climate of England affects your cough, and that your health has not been good, Please let me know in your reply to this, if you are improving, as I most sincerely hope.
I had the pleasure of solomnizing the marriage of your two daughters at your residence, but would have preferred to have done so at the Endowment House, but the young ladies protested they would prefer to wait, until their father could be present to give them away at the altar.
With love to yourself, Sis Eldredge, and the brethren associated with you.
I remain, Your brother in the Gospel.
Daniel H Wells