-- Monday, May 14, 1900
[Apostle John Henry Smith] My wife Josephine joined me and we drove to Spanish Fork, where we traded out part of a dividend of $298.00 dollars at the Spanish Fork Coop store. I paid $30.00 in tithing. (1)
-- Thursday, May 17, 1900
[Apostle Rudger Clawson] I asked if it would be proper for the president of a mission to require an elder to pay tithing on money received from home and which had already been tithed. The answer was no, and the clerk was instructed to notify presidents of missions to that effect. Benediction by Apostle Reed Smoot. (2)
-- Thursday, May 24, 1900
[Apostle John Henry Smith] At 10 a.m. Brigham Young, myself, George Teasdale, Heber J. Grant, John W. Taylor, Anthon H. Lund, Matthias F. Cowley, Rudger Clawson and Reed Smoot met in council at the Temple. We talked over Tithing matters and concluded we were a unit. (1)
[Apostle Rudger Clawson] There was some discussion upon the question as to just what members of the church should be listed as tithe-payers. It was the unanimous view of the brethren that wage earners, producers, and interest receivers should [be] include[d] and [this] covers all who ought to pay tithingâ"although others may be permitted to do so. ... (2)
-- Sunday, May 27, 1900
[Apostle John Henry Smith] Elder Rudger Clawson gave a most excelent discourse on Tithing and the duty of the bishop in regard to non tithe payers. I followed him on the same subject. (1)
Footnotes:
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 - Stan Larson (editor), A Ministry of Meetings: The Apostolic diaries of Rudger Clawson, Signature Books in association with Smith Research Associates, Salt Lake City, 1993
Mormon Tithing Timeline /Chronology
http://lds-church-history.blogspot.com/