The Brigham Young Center

Copy

Office of Internal Revenue
13th January 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 etc received by him as trustee of the "Church of the Latter-day Saints". 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
A. Pleasanton Commissioner

John B. Taggart
Assessor etc