The Universal House of Justice has received your letter of 28 December 1991 in which you pose a question related to calculating the property on which you are due to pay Huqúqu’lláh. The information provided by you is summarized as follows.

You have in your possession a collection of items in the nature of heirlooms, some of which are probably quite valuable, and which you call “The Family Museum”. This collection yields no income, and never has, apart from a few occasions on which you have put it on display to raise money for charity. You wish to know whether you should now have this collection valued so that you can include it in your property for the purposes of computing your Huqúqu’lláh.

The House of Justice has asked us to say that it is not necessary to bring such a possession into account immediately. If it is sold, in whole or in part, then the proceeds become assessable to Huqúqu’lláh.