LDS Tithing History, Oct. 1 1895

LDS Tithing Chronology

-- Oct. 1 1895
[Anthony W. Ivins] , 1898. The Church has been paying me $500.00 per year in produce for my services as president of the Stake. It was decided on motion of Pres. Jos. F. Smith that 25 per cent of this amount be paid in cash or mds.
When I went to Mexico I loaned the Church $10000.00 at 10 per cent interest. I now deposited the Church note with the Deseret Savings Bank & TrustCo. and borrowed $4000.00 from them for the use in Mexico.
. . .I remained at home until the latter part of June finishing up our new home and getting moved into it. Received a letter from the Presidency of the Church calling a Solemn Assembly at Salt Lake on the 2 of July. Bro. Eyring and I went to attend this meeting which conveened in the Temple at Salt Lake on the day specified.
The assembly was composed of the Presidency and Apostles, Presidents of Stakes, Bishops and other men holding the Priesthood, and convened at 10 A. M. Singing. Prayer by Pres. Francis M. Lyman. Pres. Snow made preliminary remarks and read from Sec. 104, Doc. & Cov. and made comments on same. Also read from Sec. 82. Within ten, fifteen or twenty years perhaps sooner, we are going to Jackson County. If Latter-day Saints had paid their tithes in the past we would have on hand today a million dollars and if this had been for ten years back we would have ten or twelve millions. The Lord has told me plainly and most distinctly that the law of tithing should be taught while we were at St. George and He has made it just as plain that his is what I should say to you today.
Bishop Preston said one fourth of the Latterday Saints pay no tithing at all and many who have their names on the roll do not pay one fourth of what they should.
Apostle A. O. Woodruff read from the Doc. & Cov. and Journal of Discourses
. . .John W. Taylor suggested that surplus property be consecrated to the Church to pay its debts.
M. W. Merrill said non tithe payers were on the increase. This meeting has been called that there may be a reformation.
Choir Sang
Heber J. Grant had always paid his tithing with pleasure. Two dollars is spent in breaking the Word of Wisdom for every dollar paid in tithing.
Sacrement was administered by Bishops Preston and Burton.
Pres. Snow read from Sec. 86 Doc. & Cov 8 verse. If the people were not a good people we would not be here in this house, Holy to the Lord, where he has been in times past, and He has forgiven us heretofore but He will not forgive us longer. The man who fails to pay his tithing hereafter I could not recommend to the House of the Lord. Let every Pres. of a Stake pay his full tithing. Let every bishop so do. If people have been remiss in the past they may make good if they desire but we shall not say anything about the past. The Lord will send Cyclones, Whirlwinds and devouring fire and the way will be prepared for the fulfilment of His purposes.
Apostle M. F. Cowley bore good testimony.
At 3 P. M. a recess was taken and lunch served.
Called to order at 4-20 P. M.
Pres. Jos. F. Smith read from the Bible. God once cleansed the earth with water. He will cleanse it with fire. Just as sure as we live, just as sure as you hear the sound of my voice, unless we honor this law of tithing we shall never get back to Jackson County unless we go there as Ancient Israel wint into the Promised Land, by the shedding of blood. People who receive assistance from the Church should pay tithing on every dollar they receive. When people apply for assistance, Bishops, get your records. If he is a tithe payer he has claim on ;you, if not you are bound only the law of charity to render assistance.
John Henry Smith bore testimony.
Francis M. Lyman. There has never before been just such a gathering. It has fallen to the lot of Pres. Snow to announce that the time has come when the law of ;tithing must be observed in Zion. The time approaches when the law of tithing must be observed in Zion. The time approaches when Zion is to be redeemed and the Temple built under the law of consecration. When the time shall come that Pres. Snow, if it is his good forturne, and I see no reason why it should not be, shall say the time has come for the redemption of Zion, we will be surprized at the thousands who will be ready. Pronounced his blessing on all present.
George Q. Cannon. There are men in this congregation who are descendents of the ancient Twelve Apostles, and I shall say it, of the Son of God himself, for he had seed, and in the time right they shall be known.
Pres. Snow. We want every person here to be very dilligent in seeing that these instructions are carried out.
Pres. Smith introduced a resolution endorsing the teachings of today in regard to tithing.
Pres. Snow asked all who endorsed it to arise and with the right hand raised to say aye. The response was unanimous. The entire body of priesthood joined in shouting hosanna, sany the Soxology and were dismissed by Seymour B. Young. (1)

-- October 24, 1895
[Apostle Marriner W. Merrill] Thursday. I am in Salt Lake City today. Went to the Temple at 9 a. m., attended the meeting, and did the speaking at the ordinance meeting. Went to the President's office and looked up my service account there and found I had ($7,050) seven thousand and fifty dollars to my credit there, and drew in tithing orders on Salt Lake and Logan $2,705.00, then attended the Presidents' meeting at 11 a. m. In the afternoon ordered a joint of 4-inch pipe with gates in it for the reservoir. Went out to see Albert at 20 K Street at 5 p. m. and back to my quarters at the Hampton House at 8 p. m. (2)

1 - Diary Excerpts of Anthony W. Ivins
2 - Notes from the Miscellaneous Record Book, 1886-1906: Selected diary notes from the journal books of Marriner Wood Merrill

Mormon Tithing Timeline /Chronology

LDS Tithing History, Aug 25, 1894

LDS Tithing Chronology

-- Aug 25, 1894
[Francis M. Lyman] [Escalante conference with President Crosby] I then occupied the remainder of the time. Spoke upon tithing and offerings, upon faith, repentance and baptism. I then spoke upon Statehood and told the people the keynote is in favor of Statehood and no one should oppose it. Remarked upon the advantages of Statehood and announced it as the will of the Lord that we should accept of Statehood upon the terms that we can get. (1)

-- Aug 31, 1894
[Francis M. Lyman] [Orderville] Also upon fast meetings and offerings. Also upon tithing. Then upon statehood ... Mr. Glassman came to Kanab from St. George this evening. At 8:30 P.M. he spoke up Republicanism to a large gathering. He made some very good points but talks rather low. Yet he is animated and apt in making happy hits. (1)

-- Oct 5, 1894
[Francis M. Lyman] [Conference] At 7 P.M. attended the Priesthood meeting when B[isho]p Preston laid our financial condition before us. That is of tithes and offerings and made an appeal to us for renewed diligence. (1)

-- May 8, 1895
[Francis M. Lyman] [Provo] At 7:30 P.M. Bro[ther] Brigham Young and I met with the High Council at the Provo tithing office when bro[ther] S. S. Jones application for baptism was heard and considered. He did not seem to come with a broken heart and a contrite spirit ans he should do. Bro[ther] Brigham plainly spoke of his of humility which we all endorsed. All talked on the case ... The case was continued till next regular meeting of the council when it will be taken up again and if there then appears the proper humility he may be allowed to be baptized. (1)

-- Sunday, Jul 28, 1895
[Apostle John Henry Smith] (2)

1 - Excerpts of Apostle Francis M. Lyman Diaries
2 - Jean Bickmore White (editor), Church, State, and Politics: The Diaries of John Henry Smith, Signature Books in association with Smith Research Associates, Salt Lake City, 1990

Mormon Tithing Timeline /Chronology

LDS Tithing History, Aug 12, 1893

LDS Tithing Chronology

-- Aug 12, 1893
[Heber J. Grant] The present financial condition of the Church was discussed and it was decided to try and have the saints come to the resource of the Church by paying tithing in advance and also by making a loan to the Church. (1)

-- Sep 10, 1893
[Francis M. Lyman] [St. George] I then spoke of the financial condition of the Church and asked the Saints to come to the rescue with their tithes and offerings. At close of meeting I instructed the Bishops to hunt up men in their wards who have money and borrow it for the church ... Taught that men may be very good and loving to their wives and not transgress the law of the land. (2)

-- December 13, 1893
[Apostle Marriner W. Merrill] Wednesday. I sent Parley, my son, a tithing receipt for $50.00 today. (3)

-- During 1893
"Uncle Jesse" then proceeded to make good a promise he had made to himself a few years before. He paid his back tithing, with compound interest. President Heber J. Grant later disclosed that Knight paid a lifetime tithe of $680,000â€"more than the entire Church tithes collected in 1893. (4)

-- February 1, 1894
[Apostle Marriner W. Merrill] Thursday. We have 75 for endowments today, but only about $3.00 for offerings. Cash very scarce. (3)

1 - Diary Excerpts of Heber J. Grant,
2 - Excerpts of Apostle Francis M. Lyman Diaries
3 - Notes from the Miscellaneous Record Book, 1886-1906: Selected diary notes from the journal books of Marriner Wood Merrill
4 - Van Wagoner, Richard and Walker, Steven C., A Book of Mormons

Mormon Tithing Timeline /Chronology

LDS Tithing History, November 18, 1892

LDS Tithing Chronology

-- November 18, 1892
[Apostle (and Logan Temple President) Marriner W. Merrill] I left on 6:20 a. m. train for Salt Lake. Went to President Woodruff's office and arranged for railroad ticket to Sevier County (Saline). Arranged also to get $200.00 of my tithing applied on repairs of Logan Temple. At 2:30 p. m. went again to the President's office and received instructions about attending the Sevier Stake Conference at Richfield with Apostle Lund. (1)

-- Jun 30, 1893
[Heber J. Grant] [Extract from letter from Joseph F. Smith:] It is rumored that J. W. Young has succeeded in closing his business in London and had forwarded $20,000 to Mexico and would soon be back home with ample means to redeem his property and credit here. It sounded to good to be true, and we had little or no faith in the rumor; nevertheless we cabled Brother C. to get 50,000 from him if possible and cable it. This is the end of the month and not a dollar to pay anybody with not even Pres[iden]t Woodruff and the Twelve. We have sent out or caused to be sent, circulars to the Presidents of Stakes to dispose of anything on hand in their stakes, in the shape of stock-produce or other property, cheap for cash and send the same to us at once. There is nothing doing--no tithing coming in--or means stirring and everybody seems paralized as well as business. (Bullion Beck-- cannot get anything for ore asay value $50 per ton.) (2)

-- Jul 1, 1893
The Church fails to meet its payroll, forcing General Authorities to draw their living allowances in tithing commodities. Economic depression hits Utah hard and has First Counselor George Q. Cannon meeting with financiers in London (including Baron Rothschild) and Apostle Heber J. Grant meeting with bankers in New York to secure a loan to see the Church through the hard times. The First Presidency writes: "Every day urgent demands for cash are made of us, which we cannot meet for the simple reason that we have no money. . . . We never saw such a time of financial stringency as there is now." (3)

-- August 12, 1893
[Apostle Marriner W. Merrill] Saturday. I went to Salt Lake again today. Attended meeting in President Woodruff's office at 1 p. m. with the Presidents of Stakes when President Woodruff spoke of the financial condition of the Church and asked help from all the Stakes in loans and the prompt payment of all tithings due from all tithe payers. The Presidents of Stakes voted to do all they could to relieve the Church, and meeting adjourned. I went out to Saltair bathing resort at 3:45 p. m. and returned at 5:10 p. m. and took train at 8 p. m. for home. (1)

-- Aug 12, 1893
[Francis M. Lyman] At 1 P.M. met with the Presidency and Twelve and Presidency of Stakes as follows [32 names] The financial embarrassment of the Church were laid before us by Pres[iden]ts Woodruff, Smith and Cannon. Will the Saints who are able come to the rescue of the Church credit by loaning money or security and by coming forward with their tithes and temple offerings? was the question. All present felt they would with all their ability. This was decided by unanimous vote. The straightened circumstances of the people were referred to. Very little talk was done. The Church will pay 10% per annum and give Trustee in Trust notes payable in one year. The prospect does not look very favorable as the Saints are just as pinched as the Church. (4)

1 - Notes from the Miscellaneous Record Book, 1886-1906: Selected diary notes from the journal books of Marriner Wood Merrill
2 - Diary Excerpts of Heber J. Grant,
3 - On This Day in Mormon History,
4 - Excerpts of Apostle Francis M. Lyman Diaries

Mormon Tithing Timeline /Chronology

LDS Tithing History, Tuesday, Apr 7, 1891

LDS Tithing Chronology

-- Tuesday, Apr 7, 1891
[Apostle John Henry Smith] The Presidency, Twelve, Presiding Bishops, presidents of Stakes and Bishops met at 10 a.m. and the tithing matters were explained. The people are using 1ocaly about three quarters of tithing collected. Bro. Penrose spoke in regard to the Political situation. (1)

-- Thursday, Apr 9, 1891
[Apostle John Henry Smith] I paid $75.00 tithing. I also paid a note of $50.00 at Zions Savings Bank. (1)

-- Jul 9, 1891
[Apostle Abraham H. Cannon] John W. Taylor suggested that the church finances could be increased, by paying Church agents a percentage on all tithings remitted to the head office, instead of all received. Thus there would be an incentive to diligent effort in order to cash the products received at the different offices. After prayer by John H. Smith we adjourned till Oct. 1st at 2 p.m. (2)

-- January 16, 1892
[Apostle Marriner W. Merrill] Saturday. I am at the Temple today settling the business for the week. Quite mild outside but no steam in Temple and not pleasant inside. I went down town and arranged about my tithing for last year. I paid in all for 1891 $423.10 cash, mill stuff cash price, $376.50, butter, eggs, and poultry, $23.91, vegetables, $10.47, oats, $28.93, merchandise, $45.15; total, $908.06 for year. Paid Joseph Morrell for fur coat $44.00. Went to Richmond at 5 p. m (3)

-- Tuesday Mar 22, 1892
[John Nuttle] ...Busy on Fund business: I called on Leonard and gave him a Wardrobe which was Sophias and she does not need it.- Prest Christopher Layton called to see me and reported that my Nephew John H. Nuttall who resides in his stake. sends his best regards to me. Bro L. says John is living his religion. pays a good tithing - is taking good care of his wife & family at home also of his wife & children who are in Mexico so that she is perfectly satisfied with his conduct towards her. I was (4)

1 - Jean Bickmore White (editor), Church, State, and Politics: The Diaries of John Henry Smith, Signature Books in association with Smith Research Associates, Salt Lake City, 1990
2 - Diary of Apostle Abraham H. Cannon
3 - Notes from the Miscellaneous Record Book, 1886-1906: Selected diary notes from the journal books of Marriner Wood Merrill
4 - Diary Excerpts of L. John Nuttall,

Mormon Tithing Timeline /Chronology

LDS Tithing History, October 7, 1890

LDS Tithing Chronology

-- October 7, 1890
[Apostle Marriner W. Merrill] Tuesday. I attended meeting of Presidents of Stakes at Gardo House at 10 a. m. The Presidents of Stakes were nearly all present. Opened by prayer by Jacob Gates. Much valuable instruction was given by the Presidency on the relations of men and their families. President Woodruff said brethren must not abandon their plural families, but be more kind than heretofore if it was possible, and also to children of such relation, and if they did not God would hold them responsible. It was also decided to raise means in the different Stakes to help the Church defend the rights of the people, as the tithing was not sufficient after doing other things. Meeting was dismissed by Apostle Moses Thatcher. I went to the thoroughfare, met Heber there. Incidental expenses today were $8.15, spectacles $3.50. My board at the Valley House during Conference was $8.00. I left Salt Lake at 5 p. m. and arrived in Ogden at 6 p. m. on the U. P. fast train. Left Ogden at 7:30
p. m. on standard gauge for Deweyville, arriving at 9:40, and transferred to narrow gauge for Logan and Richmond. Arrived at Richmond at 12:30 a. m. after some delay on the road. (1)

-- Dec 7, 1890
[Apostle Abraham H. Cannon] I overslept myself and it was 7:30 o'clock before I arose. I hastened to my room, changed my clothes and reached the northbound train in 40 minutes. Father was aboard and we went to the Davis Stake Conference at Kaysville where we met H[eber] J. Grant. I walked around for an hour and was at the meeting house at 10 a.m. where the second day's services commenced. After the reading of the statistical report I spoke 40 min. on the duties of the Saints to become self-sustaining, and urged them to assist in the establishment of a sugar factory. H.J. Grant spoke 20 min. on home industry and the payment of tithing. He said he once looked through the tithing record and found that only a part of our legislators, Bishops and Presidents of Stakes paid their tithing. Father made a few remarks before meeting closed. (2)

-- Jan 30, 1891
[Apostle Abraham H. Cannon] After some little discussion it was decided that it will be best for Z.C.M.I. and other corporations to cease paying tithing on their earnings but leave the stockholders to pay from their dividends. The custom, however, of deducting the tithing from the wages of employees was not discontinued. It was thought proper in some instances to induce eastern Gentiles of respectability to take stock with us in some of our large corporations. They would thus feel interested in protecting us in case of attack on our institutions. It was reported that there are many thieves working in Z.C.M.I. whose thefts have been discovered. Whether to make public examples of them or merely discharge them, was referred to the Board of Directors. (2)

-- February 19, 1891
[Apostle Marriner W. Merrill] Thursday. We have 101 for endowments. Weather mild and roads very muddy. Miss Ida Cook came and took her books away from the Temple and placed them in the young men's reading room, Logan Tithing Office, upstairs. (1)

-- Thursday, Mar 5, 1891
[Apostle John Henry Smith] Thor Petersen came with a complaint against President S. S. Smith in regard to the Tithing. We looked into the matter and tried to explain to him but could not make him see it. (3)

1 - Notes from the Miscellaneous Record Book, 1886-1906: Selected diary notes from the journal books of Marriner Wood Merrill
2 - Diary of Apostle Abraham H. Cannon
3 - Jean Bickmore White (editor), Church, State, and Politics: The Diaries of John Henry Smith, Signature Books in association with Smith Research Associates, Salt Lake City, 1990

Mormon Tithing Timeline /Chronology

LDS Tithing History, Sunday, Jun 23, 1889

LDS Tithing Chronology

-- Sunday, Jun 23, 1889
[Apostle John Henry Smith] At 10 a.m. Conference convened. Singing, Prayer, Singing. Presidents Jones and Richards and five Bishops reported the condition of stakes and wards and in their reports stated that there was a feeling in the breasts of some not to pay tithing. Bro. F. M. Lyman spoke on the subject. (1)

-- Thursday, Oct 10, 1889
[Apostle John Henry Smith] Presidents W. Woodruff, G. Q. Cannon, J. F. Smith, L. Snow, F. D. Richards, B. Young, F. M. Lyman, J. H. Smith, H. J. Grant, J. W. Taylor, A. H. Lund and A. H. Cannon met in Council and talked over tithing matters, the rights of the Presidency and of the Presiding Bishopric. We were together most all day. In the evening L. Snow, B. Young, F. M. Lyman, H. J. Grant, J. W. Young, J. W. Taylor, A. H. Cannon and myself met in Council and came to the conclusion we better build a College and Hotel. (1)

-- Oct 10, 1889
[Heber J. Grant] At ten there was a meeting of the Apostles in the Gardo House, Prayer by A. H. Cannon. Pres[iden]t Woodruff said that there had been an effort since the death of Pres[iden]t Taylor on the part of the Apostles to transfer all of the financial affairs of the church to the Presiding Bishop and his counselors. Said that the proper place for the funds of the church was to have them under the control of the Presidency and the Apostles. He made a number of remarks that would reflect on the action of the Salary Committee that had acted before the formation of the Presidency. He felt that we had now got the Cart before the horse and it was therefore hard shoving. He called on all that were present to express their feelings in the premises. Pres[iden]t Cannon said that in as much as he had not agreed with the brethren in their actions in financial matters at the death of Pres[iden]t Taylor that he would for the present be pleased to be excused from saying anything. Jos
eph F. Smith said that as he understood things that the Presidency of the Church preside over every thing in the Church temporal and spiritual He was emphatically opposed to the secret manipulation of the funds of the church as this was calculated to cause distrust. The Presidency and the Apostles should know everything that was done and we should learn to keep the counsel of our doings to ourselves. All tithings should come through the Presiding Bishop's hands. He did not believe in ignoring the Presiding Bishopric any more than he did in having the Presidency of the Church ignored. All men should be respected in their places and positions. The Presidency preside over all things. President Lorenzo Snow and all of the Apostles said that they had never for one minute taken the position that the Presidency of the Church should not have all of the funds come through the hands of the Bishop. I said as one of the Committee that had made the report that there had never been such a
n idea in the minds of the committee so far as I had the least knowledge to have the funds of the Church placed in the hands of the Presiding Bishop. He was simply to receive them and hold them subject to the orders of the Presidency. Geo[rge] Q. Cannon said that the present arrangement hurt his feelings said the President of the Church could not so much as get a dollar to mend a desk without applying to the Bishop, this was to his mind a humiliating state of affairs. Several of the brethren said that they did not see it in this way and could not see that it was any more humiliating to ask the Bishop for what was wanted than to ask his clerk in case he had one. We all agreed that all of the funds were subject to the order of the President and that there was no need of his stating on his orders what the money was for unless he wished to do so . . . (2)

1 - Jean Bickmore White (editor), Church, State, and Politics: The Diaries of John Henry Smith, Signature Books in association with Smith Research Associates, Salt Lake City, 1990
2 - Diary Excerpts of Heber J. Grant,

Mormon Tithing Timeline /Chronology

LDS Tithing History, Apr 6, 1888

LDS Tithing Chronology

-- Apr 6, 1888
Letter of Wilford Woodruff and apostles establish annual salaries for stake presidents and end President John Taylor's provisions for local bishops to receive fixed percentage (8 percent) and stake presidents (2 percent) of collected tithing as salary. Until 1896 stake committee apportions this 10 percent of tithing between stake tithing clerk and bishops. On same day apostles approve salary for First Council of Seventy, to which one of its members responds: "I would prefer to receive no salary." (1)

-- April 8, 1888
[Franklin D. Richards] At close of Conference met with the 12, the Presiding Bishops Preston & Winder & about 70 Pres[iden]ts of stakes or counselors Pres[iden]t WW, GQC, LS, ES, MT, BY, FML, GQC spoke on the present situation of the Saints necessity of Fast Day offerings informed them of the award to them by the council. (2)

-- September 10, 1888
[Marriner W. Merrill] I wrote to Bishop Preston today for $120 tithing office orders for Joseph's board in Salt Lake, one-sixth of same in meat orders. (3)

-- December 24, 1888
[Marriner W. Merrill] In the Temple 17 baptisms today as tomorrow Temple will be closed. Am alone in Temple this evening, Christmas eve. I sent car of mill stuff to Salt Lake G. T. O. (General Tithing Office) today as follows: 5,000 pounds Golden Harvest flour, 8,000 pounds High Patent flour, and 7,000 pounds bran and shorts. (3)

-- Thursday, Feb 21, 1889
[Apostle John Henry Smith] I got three hundred dollars from J. Jack and paid that amount of tithing. I paid $10.00 for George and $75.00 for Josephine. ... Tithing (4)

1 - On This Day in Mormon History,
2 - Diary Excerpts of Franklin D. Richards, 1887-1897
3 - Notes from the Miscellaneous Record Book, 1886-1906: Selected diary notes from the journal books of Marriner Wood Merrill
4 - Jean Bickmore White (editor), Church, State, and Politics: The Diaries of John Henry Smith, Signature Books in association with Smith Research Associates, Salt Lake City, 1990

Mormon Tithing Timeline /Chronology

LDS Tithing History, Mar 3, 1887

LDS Tithing Chronology

-- Mar 3, 1887
[Polygamy] By June, 1888, the government had confiscated from the Church property valued in excess of $800,000. The government had seized by this date most of the real property of the Church and then rented back to the Church part of this property. The Church rented the Historian's office and the General Tithing office for $300 per month and the Gardo House for $70. These rentals were raised to $500 per month for the Tithing and Historian's offices and $450 for the Gardo House. The Church farm was also leased to the Church. The President's office was placed in the charge of two marshals and Temple block was leased to the Church for $1.00 per month. (1)

-- March 23, 1887
[Marriner W. Merrill] I paid M. D. Olney for herding our stock in 1886 in full today $10.00 cash and $20.00 wheat on Smithfield T. O. (Tithing Office.) (Previous payment made.) (2)

-- Sep 9, 1887
[Heber J. Grant] William B. Preston thought our entire system [of tithe collection] was incorrect and unjust and desired a change to a cash basis. We receive $750,000 per annum in tithing and this sounds big but it is no such an amount, as it is not worth more than $500,000 as the prices are too high, then the great amount of clerical work and waste of perishable articles would cause the tithings to shrink to about $250,000 and if the facts were shown the great gov[ernmen]t of the US would not be trying to take our property as there would not be so much of it as they now imagine ... (3)

-- Oct 5, 1887
[Heber J. Grant] This morning attended a meeting of our quorum at the residence of Francis Armstrong. Wilford Woodruff, Lorenzo Snow, Erastus Snow, Franklin D. Richards, George Q. Cannon, Brigham Young, Joseph Smith, Moses Thatcher, F. M. Lyman, John H[enr]y Smith, J[oh]n W. Taylor and myself of the quorum were present E. George Reynolds. .... . Erastus Snow asked if he Cannon remembered that he did not favor calling into question the transaction of Brigham Young and that he (Snow) had remarked that from brother Cannons's position we virtually when electing a Trustee in Trust made him a present of all of the people's tithing. Brother Cannon did not feel that his position justified such a conclusion as Bro[ther] Snow arrived at. Bro[ther] Cannon continued his remarks and explained that order to protect himself he had returned the Church books and disclaimed acting as he did because he was piqued. Claimed that he could not influence the ideas or opinions of Pres[iden]t John Tay
lor and inasmuch as the general policy adopted by Pres[iden]t Taylor had been carried out during his administration he did not think he (Cannon) should be held responsible by his brethren for mistakes in the Pres[iden]t's administration ... (3)

-- During 1887
[Statehood] * The Church rented the Historian's office and the General Tithing office for $300 per month and the Gardo House for $70. These rentals were raised to $500 per month for the Tithing and Historian's offices and $450 for the Gardo House. (4)

1 - Tungate, Mel, Mormon Polygamy,
2 - Notes from the Miscellaneous Record Book, 1886-1906: Selected diary notes from the journal books of Marriner Wood Merrill
3 - Diary Excerpts of Heber J. Grant,
4 - Porter, Perry, A Chronology of Federal Legislation on Polygamy,

Mormon Tithing Timeline /Chronology

LDS Tithing History, Thursday, Dec 31, 1885

LDS Tithing Chronology

-- Thursday, Dec 31, 1885
[Apostle John Henry Smith] The following members of the board of Grant, Odell and Co. Wagon Co. â€" H.J. Grant, G. T. Odell, J. Grant, F. M. Lyman, O. Woolley and myself [met]. We found that we did about one hundred and thirty thousand worth of business. Our profits were sixteen thousand dollars. We laid aside two thousand to meet possible losses. We paid fourteen hundred dollars Tithing. Made a reserve of eleven per cent and paid a dividend of ten per cent. We voted one hundred dollars each to J. Grant and G. T. Odell as good will. ... I received from the Granite State Glove Co. $40.00 this morning. I paid D. James $20.00, Watson Bros. $20.00. I gave G. H. Taylor credit for $100.00 on the Tithing Office. (1)

-- Feb 08, 1886
Approximately twenty U.S deputy marshals search the Gardo House (the official residence of President John Taylor), the Tithing Yards, and various Church offices in an unsuccessful attempt to arrest Presidents John Taylor and George Q. Cannon. (2)

-- May 4, 1886
Apostle John Henry Smith writes that Presiding Bishopric counselor John Q. Cannon is "getting quite reckless" with church's tithing funds. Cannon is excommunicated four months later, but for adultery not embezzlement. His father, first counselor George Q. Cannon, tells apostles on Aug. 3, 1887 that "he admitted trying to cover John Q. Cannon's stealing from the Church and that he & his son Abraham had made good John Q's defalcations to the amount of nearly Ten thousand dollars." (3)

-- October 19, 1886
[Marriner W. Merrill] I paid August Siostrom $10 in tithing order and $5 in merchandise on T. O. (Tithing Office). He is the man digging for me on the South Farm. (4)

-- Thursday, Dec 30, 1886
[Apostle John Henry Smith] In the evening the Directors of the Coop Wagon & Machine Co. held a meeting and decided to declare a ten percent cash dividend, a five percent stock dividend, to shrink the values of our buildings three thousand dollars, to put six thousand dollars into the contingent fund and pay sixteen hundred dollars tithing. The Ogden house scarcely paid its way. (1)

1 - Jean Bickmore White (editor), Church, State, and Politics: The Diaries of John Henry Smith, Signature Books in association with Smith Research Associates, Salt Lake City, 1990
2 - The Woodland Institute 'On This Day Historical Database,'
3 - On This Day in Mormon History,
4 - Notes from the Miscellaneous Record Book, 1886-1906: Selected diary notes from the journal books of Marriner Wood Merrill

Mormon Tithing Timeline /Chronology

LDS Tithing History, Monday, Aug 21, 1882

LDS Tithing Chronology

-- Monday, Aug 21, 1882
[Apostle John Henry Smith] 3 p.m. a Council was held and it was decided that J. B. Maiben should hold the title to the Temple Spring. It was also decided that the local corporations should hold their tithing houses. (1)

-- Monday, Oct 23, 1882
[Apostle John Henry Smith] I turned my horses over to G.T.O. [General Tithing Office] and they allowed me $150.00 for them. I gave my wife Sarah F. a ring today as a birthday present as I am going away. (1)

-- Nov 6, 1882
[Sermon] Franklin D. Richards: Tithes and Offerings - Consecrations and Stewardships - The Law of the Lord to the Latter - day Saints - The Meaning of - Surplus Property - Tithes and Offerings in Ancient Times - The Year of Jubilee or Release - The Importance of Paying Tithing - God the Giver of Every Good Gift - Tithes and Offerings His Due, JD 23:311 - 320 (2)

-- May 18, 1884
Apostles instruct stake leaders about President John Taylor's ruling that as payment for their services, bishops will receive 8 percent of tithing they collect, and stake presidents 2 percent of stake tithing. (3)

-- Aug 30, 1885
[Sermon] Franklin D. Richards: Parable of the Ten Virgins - Rapid Development of the Arts and Sciences - The Lord Hastening His Work in Its Time - Enmity Between the Church of Christ and the World - The Gathering Together of People From Every Nation After They Have Been Baptized Into One Spirit - The Law of Tithing - Blessings Which Follow Obedience Thereto - Binding Upon All, Rich and Poor Alike - Giving to the Poor - Power of the Principles of the Gospel and Effects of Their Observance - Jehovah - Jesus Christ - His Ministry - His Followers - Their Mission - Preaching to the Spirits in Prison - Baptism for the Dead - Saviors Upon Mount Zion - Responsibility Resting Upon the Saints - a Word of Encouragement to the Missionaries, JD 26:296 - 303 (2)

1 - Jean Bickmore White (editor), Church, State, and Politics: The Diaries of John Henry Smith, Signature Books in association with Smith Research Associates, Salt Lake City, 1990
2 - Journal of Discourses,
3 - On This Day in Mormon History,

Mormon Tithing Timeline /Chronology

LDS Tithing History, Friday, Apr 1, 1881

LDS Tithing Chronology

-- Friday, Apr 1, 1881
[Apostle John Henry Smith] The First Presidency and seven of the Twelve were in council most of the day. We were looking over the tithing scedules or reports and find them in a rather mixed condition. (1)

-- Saturday, Apr 2, 1881
[Apostle John Henry Smith] Two meetings were held today with the Presidents of stakes at which much Counsel was given by the brethren in regards tithing matters. (1)

-- Apr 2, 1881
In meeting of stake presidents with First Presidency and apostles: "Before parties can be recommended to the Temples or house of the Lord, they must be rebaptised & must be tithing payers." (2)

-- Wednesday, Apr 20, 1881
[Apostle John Henry Smith] I spent the entire day with Bros. G. Q. Cannon, J. F. Smith, F. D. Richards and F. M. Lyman and several other brethren in trying [to] figure out some plan for the management of the tithing office in a better manner. (1)

-- Wednesday, Jan 4, 1882
[Apostle John Henry Smith] President Taylor had his article on the Gardo House read again and with slight changes it was approved. Bro. Taylor then went for those who had spoken against his article the day before and he showed much feeling. The item was that at a meeting of the Twelve some years ago a resolution had been passed which gave to the President $2,500 a year according to J. F. Smith's statement but the minutes of that meeting showed that the Resolution gave to President J. Taylor the power to draw from the tithing without limit. J. F. Smith, Wilford Woodruff, F. D. Richards and Moses Thatcher spoke against any such power being placed in the hands of one man and that they wanted that Resolution rescinded when the men who passed it got together. President Taylor said he was in favor of it being withdrawn. Lyman and myself did not speak on that matter because it was an action taken before we were ordained apostles but I will not vote for the President to have an u
nlimited draw at the tithing. (1)

1 - Jean Bickmore White (editor), Church, State, and Politics: The Diaries of John Henry Smith, Signature Books in association with Smith Research Associates, Salt Lake City, 1990
2 - On This Day in Mormon History,

Mormon Tithing Timeline /Chronology

LDS Tithing History, Wednesday, Nov 17, 1880

LDS Tithing Chronology

-- Wednesday, Nov 17, 1880
[Apostle John Henry Smith] I was at the office during the forenoon and with the Twelve during the p.m. I rec'd $140.00 and paid Tithing $100.00 and gave Aunt B[athsheba]. $10.00. (1)

-- Wednesday, Dec 8, 1880
[Apostle John Henry Smith] Salt Lake City I was at the office during the forenoon, and in Council with the Twelve during the p.m. I paid ten dollars to the temple fund in a G.T.O. [General Tithing Office] Provision Order. (1)

-- Jan 8, 1881
John Taylor preaches that "President Brigham Young had adopted the system of asking one-tenth of the property of the new comers in lieu of the surplus spoken of in the [1838] revelation." Taylor says that from now on tithing should be only "one tenth of our interest annually," and says local bishops must bear responsibility for giving temple recommends to non-tithers. Clerk in Presiding Bishopric's office records that Taylor has meeting vote to continue previous requirement of "one tenth of the property on entering the church." Thus a new convert is required to pay 1/10 of his/her property but a new arrival in Utah is not required to repeat lump-sum tithing. (2)

[Sermon] John Taylor: Tithing and Other Matters - Correct Views Necessary, JD 22:5 - 16 (3)

-- Monday, Feb 21, 1881
[Apostle John Henry Smith] We visited the temple and were very much pleased at the labor that had been done by the saints of the temple district. The Sanpete Stake has paid over $37,000 dollars tithing and about $40,000 temple offering. (1)

1 - Jean Bickmore White (editor), Church, State, and Politics: The Diaries of John Henry Smith, Signature Books in association with Smith Research Associates, Salt Lake City, 1990
2 - This Day in Mormon History,
3 - Journal of Discourses,

Mormon Tithing Timeline /Chronology

LDS Tithing History, Apr 21, 1878

LDS Tithing Chronology

-- Apr 21, 1878
[Sermon] Lorenzo Snow: United Order - Tithing - Cooperative Labors in Brigham City, JD 19:341 - 350 (1)

-- During December 1878
[John Nuttle] winter - spoke on Polygamy - I presented & read the statistical report the principal feature being that over one third of our population are under 8 years of age. spoke on the increase of this people soon our numbers will increase to a Nation and a power in the earth - read report of the Womens Grain committee & encouraged our Sisters in this laudable object also to gather & store Beans - referred to the stake organization of the Relief Societies as a good & praise worthy measure - spoke on the payment of P. E. Fund indebtedness - settlement of Tithing. Temple offerings &c before the end of the year also explained the arrangments entered into for procuring the Millenial Star in these mountains. wished the brethren & Societies to procure this work- 1 copy $2.10 per year or 3 copies $4.20 per year. gave appointments for Young Mens & Y. L Meeting & the Preisthood Meeting this evening. Choir Sang. Ben. by Bp W D Johnson Jun. till 2 P.M. 2. P.M. Prayer by Elder Jas
A. (2)

-- During 1878
(George Q. Cannon) "I have been desirous to … restore to the Church all I had ever drawn from it for services, so my labors might be gratuitous. I have paid tolerably heavy tithing and I felt if I could square up these credits I should be grateful," Cannon said. For twenty years of Church service and the funds he had drawn to build his "Big House," Cannon's "debt" totaled $39,914. He offered the $75,000 house to cancel the amount, but his fellow apostles declined the offer. Finally he deeded the house to the Church, his account was cancelled, and he received a credit of $20,000. (3)

-- Jun 25, 1879
The SALT LAKE TRIBUNE, asserts that during Brigham's term of office he received about $13,000,000 in tithes, of which 'about $9,000,000 was squandered on his family,' and dying, left the remainder to be quarrelled over by his heirs and assigns, including the church. The actual final total of Brigham Young's estate that is claimed by the church after his death is slightly less than $1,000,000. (4)

-- Apr 6, 1880
John Taylor restores Old Testament practice of jubilee celebration, in honor of church's fiftieth birthday. He forgives half of unpaid tithing and debts owed to Perpetual Emigrating Fund and encourages charitable gifts to poor. (4)

1 - Journal of Discourses,
2 - Diary Excerpts of L. John Nuttall,
3 - Van Wagoner, Richard and Walker, Steven C., A Book of Mormons
4 - On This Day in Mormon History,

Mormon Tithing Timeline /Chronology

LDS Tithing History, Thur 18.

LDS Tithing Chronology

-- Thur 18.
[John Nuttle] at Temple. 28 endowments for Living & 17 dead 15 & 7 = 22 Sealed I officiated as Recorder - used the sword - and at the Vail - Sister Lovina a Johnson had her endowments to day - Bro N. C. Tenney called on me for Recommends for his Sons. I talked plain to him on his Tithing Matters - wrote to wives also to Bro John Rider & Mailed them with letters to Bro Jas Lewis J. L. Bunting & G. W. Bean I wrote yesterday. - (1)

-- Fri. 9.
[John Nuttle] Mar At Temple officiated as Recorder Michael & Adam at Veil & Sealing Records 201 Endowments. 78 ordained 54 Sealings W. W 13. E. Snow 41- sent some soap to Wife Sophia by Jacob Hamblin- Leo Steward arrived brought letter from Wife Sophia. Daughter Elizabeth Ann & Bro Bunting- arranged some Tithing. Matters with Bro Macdonald for N. C. Tenney. tooks (sic) an emelic before supper. & felt some better- on going to bed tooks (sic) 3 pills. Pres' Young got endowmnts for one of his dead- also 2 anointings- (1)

-- Tues 3
[John Nuttle] ... At 2 P.M meeting was held & services had from the Aaronic Stand the centre states had been turned- Bp Bd Hunter- Preston & E D Woolley spoke followed by Prest B Young - said my views as regards the Lord accepting this Temple are from the time I heard the revelations of God through the Prophet Joseph Smith. I have not had time to ask the Lord whether he accepted my labors or not. it is for me to learn the will of God and then do it- It might be asked why we do not build our Temples with the Tithing I do not get enough Tithing to pay the clerks- and now I say when you come to this Temple to do your work fix up your Wagons, Teams &c. bring your provisions- feed 1- and be prepared to take care of yourselves, not calling on the Bishops for help but leave them alone- & to the Bishops I say give no recommends to any persons to get their blessings in this house unless they have Kept their covenants. said their prayers. paid their Tithing donations and lived their re
ligion- a Very severe Wind storm arose about the close of the meeting. the heaviest Storm I have seen in the south-. ... (1)

-- Fri 13
[John Nuttle] at Temple officiated as Recorder went to the Preset Office to copy answers to questions on U. O affairs as also yesterday had about an hours talk with Pres Young on Tithing offic wheat Binns. Fence &c. he directed the building of a Tithing office. 40 x 20 feet outside. with cellar under the whole.. 8 feet in the clear. upper story 14 feet in the clear. steep roof.. fence of lumber pickets- the foundation of dressed rock above the ground. the graneries of lumber on Posts. a 87 Endowments. 36 Ordained. 25 Sealings (G. Q. C. 24. W W 1) 11 Second anointings. 15 Adoption parted with many of the brethren & Sisters at the Temple all feeling to bless me and as expressed desirious of my returning- Left the Temple at 4 P.M. Transacted what business I had to attend to & prepared for leaving for home in the morning. (1)

-- Oct 21, 1877
[Sermon] John Taylor: The Gospel Revealed for the Benefit of the World - Witness of the Spirit - Priesthood - High Priests and Seventies - Energetic Missionaries - Duties of Presidents, Bishops, Elders, Priests, Teachers and Deacons - Relief Societies - Tithing - P. E. Fund - Common Schools, JD 19:237 - 249 (2)

1 - Diary Excerpts of L. John Nuttall,
2 - Journal of Discourses,

Mormon Tithing Timeline /Chronology

LDS Tithing History, Aug 31, 1873

LDS Tithing Chronology

-- Aug 31, 1873
[Sermon] Brigham Young: The Gospel Incorporates All Truth - Mode of Administering the Sacrament - Abiding Counsel - Heavenly Blessings Are Conditional - Progressiveness of the Work - Plural Marriage - Tithing - Tardiness of the Saints in Observing Practical Duties - Cooperation, JD 16:160 - 171 (1)

-- May 9, 1874
[Sermon] George A. Smith: The Blessings of Eternal Life Attained at the Sacrifice of All Things - Tithing - Economy Necessary to Self - Sustenance - Home Manufacture, JD 17:80 - 84 (1)

-- Tues 2nd.
[John Nuttle] Went to the Temple to assist in cleaning up found the rooms very dirty. some of the people having greased their boots & wiped it off on the carpets. Bro McAllister. A.P. Winsor & John L. Smith with myself. worked hard until 130 sweeping & dusting. Nailing & fixing up the screens ready for Work. leaving the upper room for tomorrow in the evening wrote home to my Wives and to Elder John Rider whom I had left in charge of the Ward affairs at home - also delivered at the Temple 65 yards of home made carpet made by the sisters of Kanab Relief Society - also paid to A. T. Macdonald cash 1000 & Postage Stamp & envelopes 25.00 on Temple offerings-Joseph E. Mangum called on me for a Recomend to go through the Temple for his endowments. I told him to get himself ready & I would enquire as to his Tithing (2)

-- Fri 12.
[John Nuttle] At Temple at 830 16 for Living & 9 for dead Endowments. 4 ordained 2 Baptized. 6 Sealed. 4 Sealed. dead,. I acting as Recorder-. Made up the Records with Bro McAllister L. M. Hamblin arrived from Kanab with 1629 lb Flour & 17 1/2 Bus Barley for the Tithing office. called in the eveing at Prest Youngs he not so well as common. held a preyer meeting at the Big House. a good time (2)

-- Mon 15.
[John Nuttle] Went to Temple this Morning. weather clear but bad under foot. assisted at the setting apart of 9 Brethren called on the Mexican or Southern Mission and of the ordaining 7 of said brethren. ...arrived from Kanab also D. A. Washburn & Jas. O. Wilkins with loads of Lumber as follows. T. Crosby 1300 feet. J. H. Lewis 1300. Z. K. Judd J. 1300. L J Nuttall 864. D. A. Washburn 100. J. O. Wilkins 1560 feet for A/c of Tithing office making 6424 feet. Scantley 67 (Total) 6491 feet also D. A. Washburn 1400 ft. for Dr. Dunford on his bill ... (2)

1 - Journal of Discourses,
2 - Diary Excerpts of L. John Nuttall,

Mormon Tithing Timeline /Chronology

LDS Tithing History, Jun 27, 1873

LDS Tithing Chronology

-- Jun 27, 1873
[Sermon] Brigham Young: Continued Obedience to the Laws of God is Necessary to Insure a Complete Salvation to the Latter - Day Saints - The Disobedience of Ancient Israel is Shown As a Warning to the Present Generation of His People - The Nature and Necessity of the Law of Tithing - The Fewness of Those Who Faithfully Observe that Law, JD 16:108 - 115 (1)

[Sermon] George A. Smith: Obedience - By Reason of Their Disobedience, Ancient Israel and the Land of Palestine Were Visited With and Still Remain Under the Curse of God - Tithing a Heavenly Requirement, JD 16:102 - 107 (1)

-- Jun 28, 1873
[Sermon] Brigham Young: Extension of the Utah Northern Railroad - The Building of the Meetinghouse and Other Public Improvements Urged on the People - Faith Made Manifest By Works - Unity in Labor and Cooperation in All Things Pertaining to the Kingdom - Labor Builds Up the Kingdom - Number of Those in the Congregation Acquainted With the Prophet Joseph - Early Experience in the Church - Rewards Will Follow Obedience - Object of the Law of Tithing - Serves the Lord Because of the Purity of Revealed Truth, JD 16:63 - 71 (1)

[Sermon] Franklin D. Richards: Improved Circumstances of the Saints in Utah - Potency of the Law of Tithing, JD 16:59 - 63 (1)

-- Aug 16, 1873
[Sermon] Orson Pratt: The Manifestations of God's Power, in Behalf of His People in Modern Times, Are Different From Those of Former Ages - Consecration - Order of Enoch - Tithing - Stewardships - Redemption of Zion, JD 16:146 - 159 (1)

1 - Journal of Discourses,

Mormon Tithing Timeline /Chronology

LDS Tithing History, Sep 8, 1872

LDS Tithing Chronology

-- Sep 8, 1872
[Sermon] George Q. Cannon: Tithing, JD 15:145 - 157 (1)

-- Jan 19, 1873
[Sermon] Orson Hyde: Rewards According to Works - Tithing, JD 15:303 - 312 (1)

-- Apr 7, 1873
[Sermon] Orson Pratt: Establishment of the Kingdom of God - Permanent Equality Should Be Maintained Among the Saints - Covetousness - Tithing - Consecration - Distinctions, JD 16:1 - 8 (1)

-- May 6, 1873
Minutes of the Salt Lake Stake Deacon's Quorum note: "Bro. Chambers said he received the gospel when he was quite a youth while slavery was, and he saved a little money, and came to the valley. He was glad to meet with the Saints, he desired to live with them while he lives, knows the Church is true and the Saints are the people of God. He knew it from the time the Elders laid their hands on him. He feels to be active in doing what he can do for the building up of the kingdom of God. The race he comes of fall away. He feels it is right, the servants of God should keep the Priesthood pure. He feels glad to have the privilege to pay tithing and donations." Samuel D. Chambers, was a former African-American slave had worked for four years after the end of slavery in Mississippi in order to make the trek to Utah. (2)

-- May 18, 1873
[Sermon] Brigham Young: Unbelief - The Saints Require Constant Instruction - Contrast Between the Gospel of Christ and the Religions of Men - Evil Would Cease Among the Saints If They Would Live Their Religion - Gathering the Poor - Tithing - Knowledge of God - Progress of the Work is Due to the Operations of the Spirit, JD 16:40 - 47 (1)

1 - Journal of Discourses,
2 - On This Day in Mormon History,

Mormon Tithing Timeline /Chronology

LDS Tithing History, January 22, 1866

LDS Tithing Chronology

-- January 22, 1866
[Brigham Young Letter] Brigham Young Jr. (Liverpool England) -- ... P.S. I wish you to take pains to collect all the Tithing that you can and to keep the importance of this subject before the people. We are doing all that we can here to bring out the poor, and we wish corresponding efforts to be made by the Saints in Europe in paying Tithing &c. (1)

-- Apr 8, 1867
[Sermon] Daniel H. Wells: Schools And School Teachers - Tithing, Etc., JD 12:1 - 3 (2)

-- Apr 9, 1871
[Sermon] Brigham Young: Gathering the Saints - The Providences of the Lord - Uselessness of Non - Producers - Arbitration Better Than Courts - Feed not Fight the Indians - Paying Tithing, JD 14:78 - 91 (2)

-- Jul 28, 1871
First Presidency's written appointment of Elijah F. Sheets "to act as a Traveling Bishop." Sheets counsels local members and ward bishops and ordains local officers until his release as traveling bishop in 1878. Better-known A. Milton Musser is often described as traveling bishop from 1858 to 1876. However, Musser's service actually begins in 1860 as traveling "agent" of General Tithing Office. (3)

-- Apr 28, 1872
[Sermon] Brigham Young: His Imprisonment - Emigrating the Poor - The Use of Riches - Tithing, JD 15:16 - 21 (2)

1 - Letters of Brigham Young--Excerpts, 1856-1866
2 - Journal of Discourses,
3 - On This Day in Mormon History,

Mormon Tithing Timeline /Chronology

LDS Tithing History, Jun 7, 1863

LDS Tithing Chronology

-- Jun 7, 1863
[Sermon] Brigham Young: Home Manufactures - The Necessity of Greater Attention to Them - Tithing, JD 10:200 - 208 (1)

-- Jun 14, 1863
[Sermon] Brigham Young: Domestic Economy - The Kingdom of God - Building the Temple - Tithing, Etc., JD 10:208 - 214 (1)

-- Oct 6, 1863
[Sermon] Brigham Young: Tithing - Building Temples - Gold, Its Production and Uses - Govermental Policy Towards Utah - Providing Bread for the Poor, JD 10:251 - 256 (1)

-- Nov 6, 1863
[Sermon] Brigham Young: Paying Tithing - Fasting and Prayer - Keeping the Sabbath Holy - Selling Grain - The Judgments of God, Etc., JD 10:282 - 288 (1)

-- Jan 12, 1864
Wilford Woodruff "Called at the prision & was with the prisioner [convicted murderer Jason Luce] until a few moments before his Execution. . . ."he had a vary hard time to part with his wife Children & Friends. He felt to Confess all of his [crimes] and ask the forgiveness of God & all men for all his Crimes. He had worn his garments up to tithing an hour before his death. I advised him to take it off which he did. . . . he then walked to his place of Execution. There was a large number outside the wall & some one hundred in the Court House . . . Jason Luce sat in a Chair with his feet maniceled. He addressed the people a few moments Renounced Wm. A. Hickman as his betrayer bid the People good by. Sherif Burton drew the Black Cap over his face & at the given signal 5 Balls was shot through or near his heart & his spirit left his body without a groan or hardly a movemet of his body." Luce had killed a man by slitting his throat with a Bowie knife on Dec. 7, 1863. The execution
occurred 36 days after the crime was committed. (2)

1 - Journal of Discourses,
2 - This Day in Mormon History,

Mormon Tithing Timeline /Chronology

LDS Tithing History, Oct 4, 1860

LDS Tithing Chronology

-- Oct 4, 1860
Brigham Young's financial report informs general conference that from 1857 to this date, church spent total of $70,204 in excess of what has been received in money and Tithing." This is first financial report to acknowledge church's deficit spending. (1)

-- Oct 8, 1860
Brigham Young preaches "he was contending against a principle in many of the Bishops to use up all the Tithing they could for their own families." (1)

-- During 1860s
For six years in the 1860s the pioneer system of labor tithing was tapped by each spring sending ox teams, wagons, and teamsters from Utah to a frontier outfitting point to haul immigrants back. Immigrants who benefited from this assistance by the "Church trains" signed promissory notes to the Perpetual Emigration Fund (PEF). Theoretically, the PEF was to repay the church; but in practice this became a church investment that would yield other than monetary returns. Nearly two-thirds of all beneficiaries of the PEF were passengers of the "Church trains." (2)

-- Jan 17, 1861
Brigham Young's office journals records: "The President remarked that the People were very unwilling to pay taxes, and men that ought to know better felt this also. Men will spend money for drink but not to build up the Kingdom and if we did not mind the Lord might Let the gentiles overrun us. If gold was discovered here the gentiles might over-run us and break us up. He remarked as good a man as Patriarch Jno Smith could not see that taxation builds up a people. The neglecting the payment of taxes would run a nation into barbarism observed the President, The destitute and degraded condition of the Lamanites was through their fathers being opposed to principles of tithing and taxation." (3)

-- Apr 6, 1863
[Sermon] Daniel H. Wells: Building the Temple and a New Tabernacle - Labor Tithing - Call for Faithful Laborers, JD 10:139 - 143 (4)

1 - On This Day in Mormon History,
2 - Utah History Encyclopedia: Perpetual Emigration,
3 - This Day in Mormon History,
4 - Journal of Discourses,

Mormon Tithing Timeline /Chronology

LDS Tithing History, June 30, 1857

LDS Tithing Chronology

-- June 30, 1857
[Brigham Young Letter] H. S. Eldridge, -- Our City is continually improving, the Streets are constantly being beautified. The wall around the Tithing store is completed excepting the gates. ... We have upwards of 300 hands on the public works, and there is a general steady increase of faithfulness and diligence amongst this people. There is general scarcity of lawyers apostates, Officials, thieves and scoundrels amongst us. (1)

-- Jan 31, 1858
At prayer circle meeting Brigham Young asks Orson Pratt to report on how "traveling Elders were supported in England and about tithing &c." Pratt reports that Franklin D. Richards has "established a tithing system throughout England so that all pay one tenth of all the receive and this stops the constant dunning for money. This money is then used for supporting the Elders to pay their expense to foreign contries & home and to pay rent of chapels . . ." Pratt mentions that he has made enough money from his pamphlets that he has "not used any tithing." (2)

-- Apr 2, 1859
Non-Mormon judge convicts three Mormons (two of them policemen) for conspiracy in Parrish family's murder. Under immunity two LDS men testify that Springville bishop ordered the killings because Parrishes were leaving Utah with unpaid tithing. Shot to death... (3)

-- Dec 25, 1859
[Sermon] Amasa M. Lyman: The Gospel - Tithing - Religion in the Home Circle, JD 7:338 - 345 (4)

-- Mar 13, 1860
Brigham Young says, "if a man has not the means to pay tithing and would if he could, I can fellowship him just as well as if he did; but if he has the means and will not pay; and [h]as no disposition to pay; not believing the revelation upon that subject, I would cut him off from the Church; and let him go to California or where he pleases." (3)

1 - Letters of Brigham Young--Excerpts, 1856-1866
2 - This Day in Mormon History,
3 - On This Day in Mormon History,
4 - Journal of Discourses,

Mormon Tithing Timeline /Chronology

LDS Tithing History, Oct. 27, 1856

LDS Tithing Chronology

-- Oct. 27, 1856
[Brigham Young Letter] Franklin D. Richards -- Pay debt to Sister Gibbs. "In regard to your indebtedness to Sister Gibbs, I wish to enquire of you how long it would take me to pay all Church indebtedness, if brethren collect the cash tithing and put it in their own pockets!" (1)

-- Nov. 4, 1856
[Brigham Young Letter] George Q. Cannon, -- We are willing that you should make the turns which you mentioned upon the Tithing Office ... whenever you find it necessary, believing that you will not abuse this privilege. (1)

-- Dec. 7, 1856
[Brigham Young Letter] Pres. Silas Smith and the Brethren on the Sandwich Islands, -- In our day, as anciently, the human family ere prone to neglect that which pertaineth to their true interests here and hereafter, insomuch that even the Saints at times become dull and careless, and need to be roused from their lethargy. Several years of comparative uninterruption in our mountain homes has had the customary effect upon the minds of many of the people, and they had need to be aroused.
For this reason Prests. Jedediah M. Grant and Joseph Young and many others began to labor Strenuously in our different Settlements, with a view to arouse the Saints to righteousness and a renewed zeal in the cause of our God. It affords me great gratification to be able to Say that the people have visibly awakened from their slumber, and have never before evinced greater alacrity and cheerfulness in the payment of tithings, in prresenting their free will offerings and in responding to the various calls made upon them by the Priesthood.
In assisting to bring about So beneficial a result Prests. Grant and Joseph Young labored So strenuously and continuously that they were Seized by Severe illness President Young is now recovering but it has pleased the Lord in his wisdom to Separate our beloved brother Jedediah from us for a Season. After a Short but Severe illness, he died at his residence in the City. ... (1)

-- 1856 1856
During this year the practice of paying tithing was generally introduced among the Saints in Europe. During the winter and spring there was a great scarcity of food in Utah, and many domestic animals perished. (2)

-- Jan. 31, 1857
[Brigham Young Letter] Bro[ther]s S. Smith, Richards & Edward Partridge, & the Brethren in the Sandwich Isl., -- The moral condition of the people also is improving -- they are more faithful in prayer; more diligent in attending meetings, a better spirit is there felt, and the tithing more promptly paid. ... We had had no dancing parties this winter, no theatrical representations, but in our meeting, there is more intelligence & joy. ... (1)

1 - Letters of Brigham Young--Excerpts, 1856-1866
2 - Richards, Franklin Dewey and Little, James A., Compendium of the Doctrines of the Gospel, Church Chronology, Ch.66, p.306

Mormon Tithing Timeline /Chronology

LDS Tithing History, Oct 26, 1854

LDS Tithing Chronology

-- Oct 26, 1854
Bishop publishes notice in DESERET NEWS that Enoch M. King is disfellowshipped "for repeatedly refusing to conform to the rules of said Church, in the law of Tithing." (1)

-- Nov 26, 1854
[Sermon] Heber C. Kimball: Contentment - Home Manufactures - The Priesthood - Tithing - Gathering - Building Up Zion - Purification, JD 2:155 - 163 (2)

-- During 1854
The first homemade paper, an edition of the Deseret News, was produced in the mountains from a ―crude little plant on the temple block. Deseret News operation moves to Tithing Office Building. (3)

-- During 1855
Grasshopper plague and crop failure leads to institution of fast offerings. (3)

-- Jun 15, 1856
Brigham Young preaches: "I have proof ready to show that Bishops have taken in thousands of pounds of tithing which they have never reported to the general tithing office. We have documents to show that Bishops have taken in hundreds of bushels of wheat, and only a small portion of it has come into the general tithing office; they stole it to let their friends speculate upon. If anyone is doubtful about this, will you not call on me to produce my proof before a proper tribunal? I should take pleasure in doing so, but we pass over such things in mercy to the people." (1)

1 - On This Day in Mormon History,
2 - Journal of Discourses,
3 - Sherry Baker: Mormon Media History Timeline: 1827-2007,

Mormon Tithing Timeline /Chronology

LDS Tithing History, Apr 9, 1852

LDS Tithing Chronology

-- Apr 9, 1852
[Sermon] Brigham Young: Self - Government - Mysteries - Recreation and Amusements, Not in Themselves Sinful - Tithing - Adam, Our Father and our God. JD 1:46 - 53 (1)

-- May 4, 1852. Tuesday.
[William Clayton] They are accompanied by [William] H. Dame and Noah W. Bartholomew from Filmore City. They go well armed, with about 15 days provisions. The President appointed Samuel P. Hoyt to superintend the Public works in this place. Noah W. Bartholomew is the Bishop and will receive and disburse the tithing received here. (2)

-- Aug 28, 1852. Saturday.
[William Clayton] I spent the time thus alloted for the brethren to prepare for the journey, in settling business in the Tithing Office, giving instructions to the Clerks, and in making preparations for our journey across the plains. ... Brothers W[illia]m Glover, Thomas M. Treat and myself agreeing to fit up a team and wagon and travel together. Brother Treat furnished a span of Horses and half the harness. Brother Glover furnished the other half of the harness, wagon cover and part of the provisions, and I furnished the wagon and the balance of the provisions. It was with the greatest difficulty I could get anything done at the Public works, or even get a little clothing or groceries to take over the plains. Brother Enock Reece kindly gave me a piece of Bacon. And Brother Willis charged me double price for baking our crackers, because he had to take his pay in flour at the Tithing Office price. But although my outfit was of the poorest kind, I felt determined not to compl
ain, but do the best I could. (2)

-- Nov 28, 1852. Sunday.
[William Clayton] Brother Glover has had some conversation today with a Baneemyite. He was able to show the folly of his faith in such a doctrine; but like all other apostates he cherished his errors, although he cannot sustain them either by reason or revelation. They believe that all the Revelations which were given through the Prophet Joseph to the day of his death are true and binding upon this generation. They are decidedly opposed to the plurality; (what will they do with the revelation of July 12, 18437). They believe that the President Brigham Young, and the Patriarch are the two horns of the beast. They believe in three orders of Priesthood; and that Baneemy is the man to gather the armies of Israel and redeem Zion, or Jackson County, Missouri. Charles B. Thompson is evidently Baneemy altho' they say it has not been told who Baneemy is. They are going to have a grand convocation about Christmas, and all the members are required to bring their tithes and offerings, an
d also a report of all their property and effects to the agent C. B. Thompson &c. (2)

-- Feb 7, 1853. Monday.
[William Clayton] The following is a copy of that portion of President Youngs letter of October 29, 1852, which is not inserted into the Star. viz. "So soon as our indebtedness shall become liquidated so that Dr. [] Bernhisel will not have to draw upon the funds at the Liverpool Office, (which we hope may not be long) we wish you to devote the Tithing fund, and all of the profits of the Office, that can be spared, to the replenishing of the Perpetual Emigrating Funds, and payment of money which you may have borrowed. We send you the enclosed list of names to assist, if it be in your power. I wish that you would send a few pieces of bolts of good crumb cloth, as we very much need it to preserve Carpets in some of our rooms, which you know are in constant use. (2)

1 - Journal of Discourses,
2 - George D. Smith, An Intimate Chronicle; The Journals of William Clayton, Signature Books in association with Smith Research Associates, Salt Lake City, 1995

Mormon Tithing Timeline /Chronology

LDS Tithing History, Jan 20, 1849

LDS Tithing Chronology

-- Jan 20, 1849
[Utah Currency] On 20 January 1849 a total of $3,329 bills in 50 cents, $1.00, $2.00, and $3.00 denominations were issued; these carried a face value of $5,529.50, and were modeled after the handwritten bills issued on 2 January. Feramorz Y. Fox, who studied the records of these issues, which are in the LDS Church Archives in Salt Lake City, found that these issues of currency were secured by an 80 percent reserve of gold. Most of the gold, in California-minted coins or dust, was paid in to the church as tithing. These gold-backed church treasury notes, or perhaps more accurately, warehouse receipts for gold dust, appear to have been a generally acceptable means of exchange in the Salt Lake Valley. (1)

-- Jul 14, 1849
Following the discovery of gold in California, Latter-day Saints at the site send gold dust to Salt Lake City as tithing. (2)

-- During 1849
When Apostles Amasa M. Lyman and Charles C. Rich visited the California Saints, they asked for the tithes. Brannan, who had invested the money in personal and "common stock" ventures, replied: "I'll give up the Lord's money when he [Brigham Young] sends me a receipt signed by the Lord, and no sooner." (3)

-- During 1850
(Green Flake) When Green's owner was killed in an accident in California, Mrs. Flake moved to San Bernardino with Charles C. Rich and Amasa M. Lyman. Before leaving Salt Lake, she gave her "Negro slave Green Flake to the Church as tithing. He then worked two years for President Young and Heber C. Kimball, and then got his liberty." (3)

-- Sep 9, 1851
Brigham Young has conference covenant to accept and obey Word of Wisdom as commandment and to accept excommunication for non-payment of tithing. Church leaders do not consistently enforce either practice until 20th century. (4)

1 - Utah History Encyclopedia: Utah Currency,
2 - The Woodland Institute 'On This Day Historical Database,'
3 - Van Wagoner, Richard and Walker, Steven C., A Book of Mormons
4 - On This Day in Mormon History,

Mormon Tithing Timeline /Chronology

LDS Tithing History, Oct 24, 1845. Friday.

LDS Tithing Chronology

-- Oct 24, 1845. Friday.
[William Clayton] Â…Evening at Elder Taylors. We then had prayers as usual, and all felt that the Lord will deliver B[igelow] out of their hands. After prayer, it was decided that Mary Smith and Emma have all the wood they want off the church land. Also that we establish an agency over the river to receive and take care of tithing grain until spring so that when we move we can take it as we go. It was recommended that J[ohn] E. Page be appointed for that agency if he will do it. It was decided not to hire Pecks Mill, inasmuch as he wants $300 down for 6 months rent. (1)

-- Dec 14, 1845. Sunday.
[William Clayton] There is no law to prevent any man from obtaining all the blessings of the priesthood if he will walk according to the commandments, pay his tithes and seek after salvation, but he may deprive himself of them. (1)

-- Dec 27, 1845. Saturday.
[William Clayton] After the meeting was over in the room of President Young, Bishop N. K. Whitney counted out Two hundred dollars, which came in as tithing from Brother [] through the hands of Elder Orson Pratt. (1)

-- During 1845
Jedediah M Grant: Church tithing agent 1845 (2)

-- During December 1847
[Utah Legal History] In December 1847 a General Council took over the affairs of civil government. Bishop's courts for local wards provided a judicial process, with ecclesiastical high councils serving as appellate courts. Bishops, stake high councils, and the LDS First Presidency officiated as courts. Police power was placed in the Nauvoo Legion, and law enforcement officers were appointed. Church tithes and offerings served as community revenues. (3)

1 - George D. Smith, An Intimate Chronicle; The Journals of William Clayton, Signature Books in association with Smith Research Associates, Salt Lake City, 1995
2 - Quinn, D. Michael, The Mormon Hierarchy: Origins of Power, Appendix 6, Biographical Sketches of General Officers of the Church of Jesus Christ of Latter-day Saints, 1830-47
3 - Utah History Encyclopedia: Utah Legal History,

Mormon Tithing Timeline /Chronology

LDS Tithing History, Apr 9, 1845

LDS Tithing Chronology

-- Apr 9, 1845
Lorenzo Snow returns to Nauvoo and brings tithing he has collected consisting of money and in-kind donations including a six-pound cannon. (1)

-- Jul 31, 1845. Thursday.
[William Clayton] At the office recording. At 4 P.M. met at Dr. RichardsÂ…It was decided in council that the Nauvoo House committee get tithing teams to haul their wood, and grain from the country. Also that they have 2000 feet of Lumber from the Trustees, also that they collect all the scaffolding poles and take them to the Nauvoo House. A letter was written to the Temple Committee rebuking them for abusing Brother [] Reese and teaching them their duty. During the conversation Brother [] Miller insulted Brother Whitney very meanly. Brother Whitney felt angry but governed his feelings and merely said he felt above such insinuations. Prayers were offered for a number of the sick and for several other general subjects. (2)

-- Aug 21, 1845. Thursday.
[William Clayton] At the office recording tithings. (2)

-- Oct 19, 1845. Sunday.
[William Clayton] At the office all day recording tithings. Brother [James] Whitehead and [John P.] McEwan told me that Bishop Whitney seemed very much dissatisfied because I had balanced up J[oseph] C. Kingsburys account without first asking them about it. I know of no reason why they should be dissatisfied unless it be because they don't like his account to shew on the book. He had been to work 10 months and has two dollars a day but is still $138. dollars in debt. Besides this he pays no rent, but this is paid by the Temple, neither does he pay anything for horse feed although his horse is kept on Temple feed and kept well. Besides this he has money when he asks for it and has the first pick at every thing that comes in on tithing. When we have sugar or honey he generally has more than twice as much as any other man and is treated as much better than any other man about the works as can be imagined. He has paid no tithing out of this years work and although he has work eno
ugh to keep him busy he can ride round when he has a mind to and all is right. He has no family, except Sarah Ann Whitney but he keeps an hired girl to wait on Sarah and a boy to wait on himself. Julia Durfee lives with him which makes the number of his family and they take more to support them out of the Temple property than I have for my family although we are ten in number and I pay my own house rent and horse feed and pay for every thing I get. And when I asked for some flannel last week to make some flannel garments to wear this winter the Bishop hesitatingly said he supposed I could have it but finally said "wear cotton garments as I do." I have worked faithfully seven days in the week all this last season and frequently nights too, I have the same wages Joseph has although I have been here near four years and when I recorded my tithing in full for my Sundays services which is one seventh instead of one tenth day, the Bishop seemed some dissatisfied about this. Now on
the reflection of all these circumstances, being virtually denied the flannel and found fault with because I balanced Josephs account I could not help being grieved and angry and I make this record that if ever the question should arise in my absence as to the cause of my present feelings here it is. Besides all this the Bishop has found great fault about the Temple committee wasting property, but justice would bear me out in saying that so far as I ever saw the Temple committee were more prudent in this respect than has been practice for the last year past. The Bishop's boys [Newel] Whitneys and [George] Miller's have free access to every thing in the store and when there is sugar in the store they eat it and waste it fluentlyÂ…As a general thing the bishops have treated me as well as any other man but I confess they treat [me] more like a servant than a brother. I have endeavored under all circumstances to take as little notice as possible of all these things but they som
etimes force themselves on me and gall my feelings, especially to think that Joseph who has only been here ten months can fare so much better than the rest of us, and has a family of only himself and Sarah except their hired hands to wait on them. I respect Bishop Whitney as I do my own father but this does not make me insensible of feeling to see so much of what I consider to be unjust partiallity and especially when I reflect that there has been so much complaints of others for doing precisely the same things. (2)

1 - On This Day in Mormon History,
2 - George D. Smith, An Intimate Chronicle; The Journals of William Clayton, Signature Books in association with Smith Research Associates, Salt Lake City, 1995

Mormon Tithing Timeline /Chronology

LDS Tithing History, Jun 11, 1843 (Sunday Morning)

LDS Tithing Chronology

-- Jun 11, 1843 (Sunday Morning)
[Joseph Smith Sermon] Gods have an ascendancy over the angels angels remain angels.--some are resurrected to become god. by such revelations as god gives in the most holy place.--in his temple. let them who are owing tithing pay it up. & bring stone.â€" (1)

-- Aug 9, 1844
The day after he had exacted a vote of confidence from the Nauvoo Saints, Brigham Young and the Quorum of Apostles begin to take firm control of the affairs of the Church by issuing a series of executive orders. On this and ensuing days they 1) .... 12) urge all Saints to "proceed immediately to tithe [themselves of] a tenth of all their property and money-and then let them continue to pay in a tenth of their income-"; and 13) order them to have nothing to do with "politics, voting, or president making at present." (2)

-- Jan 29, 1845
[Joseph Smith] The Quorum of Twelve votes to exempt apostles, two general bishops, and the Nauvoo Temple Committee from the obligation to pay tithing. (3)

-- Mar 20, 1845. Thursday.
[William Clayton] At the office all day. A.M. recording tithings, afterwards copying records of the Kingdom. (4)

-- Mar 26, 1845. Wednesday.
[William Clayton] Â…I am a perfect slave to them all the while. I have as much work to receive the tithings for the Temple as an ordinary penman could keep up with, but more than this I spend about 3 and 4 days a week in council and recording records of the kingdom. I have also spent day after day writing brother Kimball's journal for the press, besides writing letters and attending to a multitude of contingent business. I have two dollars a day for six days in the week and spend near every sabbath for no compensation. Other men who don't do half the work have a great deal more money and good property for their comfort than I have and they seem to be extolled to the skies. The church has given me a poor lot for an inheritance but they have also given other men better lots who work no harder than I do and have more money to sport in. (4)

1 - The Woodland Institute,
2 - On This Day in Mormon History,
3 - Quinn, D. Michael, The Mormon Hierarchy: Origins of Power, Appendix 7: Selected Chronology of the Church of Jesus Christ of Latter-day Saints, 1830-47"
4 - George D. Smith, An Intimate Chronicle; The Journals of William Clayton, Signature Books in association with Smith Research Associates, Salt Lake City, 1995

Mormon Tithing Timeline /Chronology

LDS Tithing History, Jul 8, 1838

LDS Tithing Chronology

-- Jul 8, 1838
[Finances] Joseph Smith records the revelation (in Section 119 of the Doctrine and Covenants) that formally institutes the law of tithing among Latter-day Saints. Church members are instructed to pay "one-tenth of all their interest annually," with the stipulation that "this shall be a standing law unto them forever." The revelation also instructs that all tithing shall be put "into the hands of the bishop of my church in Zion." ... A second revelation (in Section 120 of the Doctrine and Covenants) recorded the same day creates the Council on the Disposition of the Tithes to oversee the management of funds and property accrued from tithing. (1)

-- Oct 3, 1840
[Lucy Mack Smith] A conference at Nauvoo decides to build a temple, each Saint tithing his tenth-day's labor to the project. (2)

-- Apr 6, 1841
[Nauvoo] Cornerstones were laid in a grand ceremony. Construction continued steadily with limestone rocks blasted from quarry and hauled to temple site by wagon. Workers were obtained as members tithed their time, giving one day in 10 for temple construction. Women provided food and clothing for the workers and also donated precious heirlooms and coins to fund the construction. Eventual total cost of the building was $750,000. (3)

-- Feb 10, 1842. Thursday.
[William Clayton] Brother Kimball came in the morning to say that I must go to Joseph Smiths office and assist Brother Richards. I accordingly got ready and went to the ofice and commenced entering tithing for the Temple. I was still shaking with the Ague every day but it did not much disable me for work. (4)

-- Feb 21, 1842
Brigham Young writes "a letter calling upon the churches to forward their Tithings and donations to the Trustee-in-Trust [Joseph Smith], that the Temple may go on, and the new translation of the Bible." (5)

-- During 1842. August
(Emma Smith) An efficient business woman, Emma often helped Joseph with tithing appraisals and the operation of his boardinghouses. She was also an accomplished hostess. On their fifteenth wedding anniversary she and Joseph served seventy-four guests at four tables. An immaculate housekeeper, she redressed her hair every day after completing her afternoon work. (6)

1 -
2 - Anderson, Lavina Fielding, Editor, Lucy's Book: A Critical Edition of Lucy Mack Smith's Family Memoir, 2001, Signature Books
3 - LDS Church News: Nauvoo -- The City of Joseph,
4 - George D. Smith, An Intimate Chronicle; The Journals of William Clayton, Signature Books in association with Smith Research Associates, Salt Lake City, 1995
5 - This Day in Mormon History,
6 - Van Wagoner, Richard and Walker, Steven C., A Book of Mormons

Mormon Tithing Timeline /Chronology

LDS Tithing History, Sep 11, 1831

LDS Tithing Chronology
-- Sep 11, 1831
[D and C] Doctrine and Covenants 64: Revelation given through Joseph Smith the Prophet to the elders of the Church, at Kirtland, Ohio, September 11, 1831. HC 1: 211-214. The Prophet was preparing to move to Hiram, Ohio, to renew his work on the translation of the Bible, which had been laid aside while he had been in Missouri. A company of brethren who had been commanded to journey to Zion (Missouri) was earnestly engaged in making preparations to leave in October. At this busy time, the revelation was received.
1-11, The saints are commanded to forgive one another, lest there remain in them the greater sin; 12-22, The unrepentant are to be tried in church courts; 23-25, He that is tithed shall not be burned at the Lord's coming; 26-32, The saints are warned against debt; 33-36, The rebellious shall be cut off out of Zion; 37-40, The Church shall judge the nations; 41-43, Zion shall flourish. (1)
-- Aug 2, 1833
[Revelations] Section 97: . Offerings accepted §  (2)
-- Sep 4, 1833
Kirtland, Ohio. Joseph Smith wrote a letter to Vienna Jacques, thanking her for her monetary offerings. (3)
-- Dec 7, 1837
[Joseph Smith] Bishop Edward Partridge and counselors officially define tithing as 2 percent of the net worth of each Mormon after deducting debts. An 1838 revelation would define tithing as a donation of all surplus property at conversion and a tenth of annual income thereafter. By 1843 the initial donation would be reduced to one-tenth of net worth. (4)
-- Jul 8, 1838
[D and C] Doctrine and Covenants 119: Revelation given through Joseph Smith the Prophet, at Far West, Missouri, July 8, 1838, in answer to his supplication: -"O Lord, show unto thy servants how much thou requirest of the properties of thy people for a tithing.-" HC 3: 44. The law of tithing, as understood today, had not been given to the Church previous to this revelation. The term -"tithing-" in the prayer just quoted and in previous revelations (64: 23; 85: 3; 97: 11) had meant not just one-tenth, but all free-will offerings, or contributions, to the Church funds. The Lord had previously given to the Church the law of consecration and stewardship of property, which members (chiefly the leading elders) entered into by a covenant that was to be everlasting. Because of failure on the part of many to abide by this covenant, the Lord withdrew it for a time, and gave instead the law of tithing to the whole Church. The Prophet asked the Lord how much of their property he required
for sacred purposes. The answer was this
1-5, The saints are to pay their surplus property and then give, as tithing, one-tenth of their interest annually; 6-7, Such a course will sanctify the land of Zion. (1)
1 - Doctrine and Covenants
2 - Kenny, Scott; Saints Without Halos, 'Doctrine and Covenants,'
3 - BYU Studies Journal, volume 46, no. 4: A Chronology of the Life of Joseph Smith
4 - Quinn, D. Michael, The Mormon Hierarchy: Origins of Power, Appendix 7: Selected Chronology of the Church of Jesus Christ of Latter-day Saints, 1830-47"
Mormon Tithing Timeline /Chronology