Salt Lake City 24 Jan 1871
Prest. B. Young.
St George
Dear Brother:
In my telegram of Saturday evening I stated I would write you more fully regarding the ideas of the Naylor bros. On further consideration I have deemed it best to send you the enclosed letter, which I received after having had a conversation with them and shewing them your communication on the subject.
As they appear willing to be controlled I think their usefulness might be extended in the enlarging their present business. I purpose talking with them again on the subject at the first opportunity. As to the amount of money capital which will be required, I think if they will take hold of it, with the spirit, economy and energy with which they conduct their own business it would be successful.
As promissed in my telegram I also enclose Maxwell's notice to Captain Hooper, as contestant for the seat in congress as delegate for Utah. I hope bro. George A. and the unnoticed members of the Twelve will not feel slighted, by reason of their names not being mentioned in the precious document. I also send a printed enclosure for your amusement.
Bro. Musser has just returned from the Bear Lake settlements. He reports all peace there, the people feeling well and no progress made by the "New Move" or by the Josephites. The new settlements of Woodruff and Randolph, in Bear River Valley, the first 18, and the second 30 miles from Evanston, both in Utah, are doing well and promise to be extensive settlements. Bro. Musser travelled and entire distance, from Paris to Evanston, above 80 miles in twelve traveling hours. There was good sleighing, though the snow there is light, being only about three inches deep, which is generally the case throughout this region of country. By recent surveys, it is shown that Lake Town in Bear Lake Valley is in Township 13, N. and 5, E. whilst Logan is in 11 and 12, N. and 1, E. making Laketown 30 miles east and from 6 to 9 miles north of Logan, thus determining by the distance the Northern line of the Territory to be between Swan Creek and Fish Haven. Heberville in Warsatch County appears to be on the same meridian, being in 5, E. whilst Mount Pleasant and Ephraim are in range 3. E. Mr Froiseth <(of)> the surveyor general's office is getting up a sectionised map of the territory, with the boundry lines so far as determined
Freight companies are now organising to take the Idaho and Montana freight from Evanston by Soda Springs. The Bear Lake folks have also petetioned for a mail by that route; the mail by the present route having to be carried over mountains in snow shoes, the folks there being often three weeks without a mail.
We have had to suspend our operations at the Quarry, pretty much, but still continue the hauling of the remainder of that which was quarried and gathering up what was left on the road. Most of it is in hands for cutting.
The winter is very steady, even weather; not very cold, yet friezing pretty hard at nights, and the roads are good. Considerable hauling of mineral is going on, being in fact a very fine winter for business.
I have just received copies of Commissioner Pleasington's instructions to Dr. Taggart and Mr Hollister; which read as follows:
Office of Internal Revenue. 13 Jan 1871
Sir: I have carefully re-examined the question of Brigham Young's liability to an income tax for and on account of the tithes &c received by him as trustee of the Church of the Latterday Saints." [space] I am of the opinion that the tithes collected by said church from its members were voluntary donations and as such not subject to an income tax I am of the further opinion that such of the annual gains and increase derived from said donations or from any portion of them, as was invested in, or devoted to financial or secular pursuits, was income within the meaning of the Internal Revenue law, and subject to tax.
You will at once make a new assessment in accordance with the terms of this letter, and will turn it over to the Collector for collection. You will notify me of the fact of having done so, in order that I may then abate the assessment heretofore made. If in making this new assessment you need special instructions upon any particular points you will apply for them without any unnecessary delay.
Very Respectfully
(Signed) A.P. Pleasington, Commissioner.
John B. Taggart
Assessor &c