The Brigham Young Center

Salt Lake City, U. T.
January 2. 1872.

James Coey Esq
Assessor U. S. Internal Revenue.

Dear Sir:-In compliance with your official requirement, I beg leave to furnish the accompanying Statements showing the Total Receipts and Disbursements of the voluntary contributions of tithes given to the Church of Jesus Christ of Latter day Saints, in all the branches of said Church throughout the entire Territory and adjacent settlements, for the years 1869 and 1870.

These statements show said receipts to be $463.998.29/100 and 397.827.91 respectively, and the corresponding disbursements $424,671.76/100 and $434.- 382 42/100 respectively, for the years aforesaid, and also show the objects upon which those disbursements were made. The balances not disbursed were on hand. It should also be here stated that those contributions are composed chiefly in agricultural or other products, and recorded agreeably to our own notions, at arbitrary prices which are probably 30 to 50 per cent higher than cash rates. I furnish you these statements upon your official requirement, and under protest, believing it to be outside of the requirements of the law, and claiming the right as Trustee for said Church to dispose of those contributions which are a free gift, without being called into question therefor by any officer or authority except that of the Church that appointed me said Trustee, there being no liability to taxation on the aforesaid unless an income accrue from some investment, which has not hitherto been the case, it not having been the intention to invest with that view, but rather for the purpose of finding employment for the poor &c.

I take this opportunity to say that I shall claim all legal exemptions (from any assessment) arising from limitation by law, and with this Protest against the relevancy of the voluntary contributions show in accompanying Statements being in anywise subject to taxation, under the Internal revenue law, I remain

Respectfully yours,

Brigham Young
Trustee in Trust for the Church of Jesus Christ
of L. D. S.