Salt Lake City, U.T.
April 9/72
Hon. W.H. Hooper, M.C.
Washington City, D.C.
Dear brother:-
Your esteemed favor of 27th ult. came duly to hand. We were not able to answer earlier, being in communication with Mr Taggart, assessor, relative to the re-assessment of the Trustee in Trust for income for the years 1868 to 1871. We have never slakened our exertions, but have been industriously engaged on every occasion to endeavor to get the Assessor here to make up the Assessment for income of the Trustee as per decision of Mr. Pleasanton, with how much success remains to be seen, and you can judge some of our endeavors by the enclosed copies of the correspondence which has taken place of late, to say nothing of the many lengthy interviews between the assessor and myself and Bro. Ellerbeck: the assessor maintaining his discretion and authority to tax such portion of the tithes donated to the Church as he thought had been invested in secular or financial pursuits, persistently refusing to perceive that it was only the annual profit arising from said investments that formed as per said decision a proper subject of taxation for income.
That you may have the whole subject before you again, seeing that it appears to be necessary, I enclose a copy of the following:-
(No 1) Pleasanton's decision of January 13. 1871. upon which the Assessors both informed us they were directed to make the new assessment.
(No 2) Letter from James Coey to B. Young, Nov. 27. 1871 about tax on the tithes, which he explained to us that he should assess against all amounts thereof invested in any financial or secular pursuit
No 3) Letter from B. Young to James Coey, of 4th Dec. 1871 in reply. to his of 27th November ult. After receipt of which he insisted upon making a personal examination of the books of the Trustee with a view to ascertain what amount of the tithes had been invested in secular pursuits as he has going to levy a tax upon the entire amount so invested, and during his examination left the [cut off in typescript]
No 4) Letter from James Coey to B. Young, dated Dec. 12. 1871. On the second or third day of this examination of the books I objected to his bringing in another person, his assistant, as I had not agreed to it, when they both retired, and Mr Coey then sent:-
No 5: Letter from James Coey to Trustee in Trust, dated Dec. 13. 1871. in which he complains of interruption and rather threatens to take the books by extreme measures. Subsequently however he said that if we would furnish him complete Statements of all the tithes received throughout the Church and full accounts of what had been done with the same, he would not press for the books any further. We had no objection to this examining the books providing he would not put down every figure that he saw as an income, as he appeared to be unable to fully understand the nature of an account when presented before him. We therefore sent him Statements of Receipts and disbursements of tithes for 1869 and 1870 (and subsequently for 1868 to Mr Taggart) which are copied and herewith enclosed marked A.B.C.D.E. also
No 6) Letter from B. Young to James Coey, Jany 2. 1872 protesting against the relevancy of said statements to the income tax. Still wanting to learn what real estate was possessed by the Church he forwarded
No 7) Letter of James Coey to B. Young, Jan. 3. 1872 to which reply was made as per:-
No 8) Letter to B Young to James Coey of Jany 8. 1872. Shortly afterwards he went to Washington. Before leaving here he told bro. Ellerbeck to not furnish reports to any one in his absence, but after he had gone
No 9) Letter of Edwin Taggart, (assistant) to B. Young, Jan. 17. 1872. was received requesting a report of the Real Estate owned by the Church, which was not replied to.
No 10) Letter from Jno. P. Taggart to B. Young, Feb. 29. 1872 was received, and complied with. By his calling for more reports of how the tithes had been disbursed it seemed as tho' he was clinging to the same idea that Mr Coey entertained, which proved to be the case. Ellerbeck saw him frequently on the subject -- furnished him for his easy reference a copy of Mr Pleasanton's decision, and full copies extracted from the Ledger of the Accounts of Rents, Interests and Profit & Loss of the Church for the years 1868 1869 1870 1871 as per offer contained in letter No 8 copies of which are herewith enclosed mkd F.G.H.I. and finally offered to fill out the regular Return of income for all the years in question with all the income that could be gathered from the books and then put in an additional estimate of $5000. gain per year to cover all possible gain or increase in case there might have been any of which we have no account or knowledge, with which offer Mr Taggart appeared to coincide so far at least as to call at the office and after taking President Young's oath to his individual return, then swore him as Trustee in Trust &c to each of the other four Returns, copies of which are enclosed mkd J.K.L.M. Two days afterwards we received
No 11) Letter Jno. P. Taggart to B Young dated Mch 28 1872 (post marked on 30th as you will see by the envelope which I also enclose) in which he states it to be his duty as he feels it to lay an assessment on whatever amount the Trustee appropriated to the worldly affairs of the Church.
No 12 Letter of B Young, pr T.W. Ellerbeck, Chief Clerk, Apl 5 1872 was sent in reply, to which I refer you as it explains maaters at length to which the Assessor refers. These papers now sent you are in good shape and perhaps in a better state to lay before the Solicitor of the Department, to whom you refer in your favor, to let him see what we have done to facilitate a settlement than anything that may come before him from any other source, or otherwise to use according to your discretion.
With best wishes for your continued success and with love to bro George Q. I remain
Your brother,
T.W. Ellerbeck
per Daniel H Wells