-- Sep 13, 1898
Lorenzo Snow was sustained LDS Church president on 13 September 1898. With the church in severe financial circumstances, Snow reaffirmed the members' responsibility to pay a ten-percent tithe. The fifth LDS prophet, he was the last of those who were personally taught the church's principles by its founder, Joseph Smith. (1)
-- Oct. 1 1898
[Anthony W. Ivins] 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.
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. (2)
1 - Utah History Encyclopedia: Lorenzo Snow, http://www.media.utah.edu/UHE/s/SNOW%2CLORENZO.html
2 - Diary Excerpts of Anthony W. Ivins
Mormon Tithing Timeline /Chronology