The Brigham Young Center

Salt Lake City,
Dec. 4. 1871.

James Coey Esq.
Assessor District of Utah.

Sir:-

Your note of 27th ult. concerning the assessment of the Trustee in Trust for income derived from the voluntary contributions, otherwise called tithing of the Church of Jesus Christ of Latter-day Saints is received.

In reply I improve the opportunity of stating that those free gifts of the people of our society are not, neither have they ever been invested in secular, or financial enterprises for profit, but held and universally used for benevolent and charitable purposes, and for the improvement of grounds, and the erection thereon of houses for public worship.

You will therefore readily perceive that we cannot make any return upon income, there not being any whatever within our knowledge coming within the purview of the internal revenue law as we understand it. We shall however take great pleasure in verifying to your entire satisfaction the foregoing statements or otherwise aid you in any further investigations that you may wish to make in the premises.

I have the honor to be Respectfully Yours,

Brigham Young Trustee in Trust
per Daniel H Wells