The Brigham Young Center

Presidents Office
Great Salt Lake City, April 4th, 1859.

Elder John A. Ray,
Fillmore, Millard County, U. T.

Dear Brother:--
Your note of March 25th is at hand, and in reply to the two points of difference between yourself and br. Richard Johnson, I have to inform you that, in accordance with your agreement and by far the most if not altogether general custom of the Country, my judgment would lead me to decide that br. Johnson make the original or 'old stock' good out of his own share of the increase after it was divided, or out of other stock of his own, as he and you might agree; or, in other words, br. Johnson should make the old stock good out of his own stock. In regard to paying taxes on the stock, our tax law requires the owner to give in his money loaned for which he is assessed and pays the taxes, and not the one who has borrowed and is using said money, no matter whether said money is out upon usury or not. Carry out that principle which I deem to be just and proper, and which runs through our revenue laws, and you should pay the taxes upon the 'old stock,' and br Johnson should pay the taxes upon the increase until the division of that increase, after which each would of course pay taxes upon what fell to his share.

Trusting that the differences between yourself and br. Johnson, which are really of no great moment, will be viewed as above and my judgement, in the matter submitted to me, be cheerfully and understandingly coincided with by both parties,

I remain,
Your Brother in the Gospel.

Brigham Young