-- 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)
Footnotes:
1 - Utah History Encyclopedia: Utah Currency, http://www.media.utah.edu/UHE/c/COINS.html
2 - The Woodland Institute 'On This Day Historical Database,' http://www.woodlandinstitute.com
3 - Van Wagoner, Richard and Walker, Steven C., A Book of Mormons
4 - On This Day in Mormon History, http://onthisdayinmormonhistory.blogspot.com
Mormon Tithing Timeline /Chronology
http://lds-church-history.blogspot.com/