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