-- Thursday, 12 December 1901
[Apostle Rudger Clawson] Salt Lake City. Clear and cold. 11 a.m. Meeting at the temple. Present: the First Presidency, and Apostles Jno. H. Smith, Geo. Teasdale, Jno. W. Taylor, Marriner W. Merrill, Matthias F. Cowley, Rudger Clawson, Jno. Smith, the patriarch, and G. F. Gibbs, clerk. Song, "Prayer Is the Soul's Sincere Desire." Pat. Jno. Smith was mouth in prayer, and Pres. Jno. R. Winder in the circle. Song, "Praise to the Man."
Stake conference appointments: Morgan, the First Presidency and Apostle Clawson; Salt Lake Stake, Apostles Jno. H. Smith and Geo. Teasdale. The clerk read a letter from Elder D. T. Miller, who recommended the following brethren to act as a committee on the translation [publication] of the Book of Mormon in the Tahitian language: W[illiam] H. Chamberlin, David Neff, Mark [Frank] Cutler, and Eugene Cannon. The recommendation was adopted with the addition of the name of D. T. Miller.
A letter from Jas. Paxman of the Juab Stake was read. He said that the bishop of Levan, Brother N. P. Rasmussen, had sent in his resignation on account of failing health. He further said that Bp. Rasmussen was a good man and had been a faithful bishop. The resignation was accepted and Apostle Teasdale appointed to effect a reorganization.
The clerk read a letter from ex-bishop Saml. F. Atwood of Kamas, in which he claimed that he had been misrepresented to Pres. Jos. F. Smith. One of the charges was that he had expressed disbelief in the visitation of the Father and Son to Joseph Smith, the prophet, and this, he said, was false. He denied the allegation. Pres. Smith remarked that he had been credibly informed that Bishop Atwood had made this remark, namely, that "God Almighty had bigger business to attend to than to visit the boy Joseph." However, the letter was referred to Pres. Moses Taylor of the Summit Stake for investigation and such proper action as may be necessary.
The clerk read a letter from Elder Jas. E. Hall. He claimed that his rights in the church were being abridged by the presidency of the Utah Stake, in so far as they refused him the privilege to go and administer to the sick when sent for. Several letters were read in which the parties testified to the great good that was being accomplished by Brother Hall in his administrations. The brethren in discussing this matter took the view that it was not so much the question of Brother Hall's administering to the sick as the holding of meetings and working up unnecessary excitement. The whole matter was referred to the Presidency of the Utah Stake with power to act.
I was then called upon as chairman of the auditing committee to report present condition of the church financially. I thereupon read the statement of assets and liabilities of the church, Nov. 1, 1901 (see pages 215 and 216 this book) [i.e., pp. 353-54] showing a surplus of assets over liabilities of $881,791.29, and the statement of assets and liabilities at the Presiding Bishop's office, showing a surplus of $99,438.85 (see pages 233-234 this book) [i.e., in Clawson diary, 5 December 1901]. The reading was listened to with great attention, and at the conclusion upon motion of Apostle Jno. H. Smith the reports were approved and ordered to be recorded in a book specially adapted for the purpose.
At this point I stated that the books of the trustee-in-trust at the President's office were not up to date and in proof of same submitted a report showing the status of the accounts Oct. 1, 1901, had the books been closed at that time. The following results were shown: total assets $1,134,794.63; total liabilities $1,107,052.73; excess of assets over liabilities $27,741.90. I further stated that if the books had been properly kept, they would have shown the following results: total assets $1,992,399.40; total liabilities $1,110,607.58; excess of assets over liabilities $881,791.82. In view of the fact that the books were so inaccurate, I recommended that they be closed up at the end of the year and a new set opened.
It was moved that the recommendation be adopted and that the closing and opening entries be made under the direction of Apostle Clawson, chairman of the auditing committee, and that the methods employed in keeping the accounts be subject to the watch-care and approval of said chairman. Carried by unanimous vote. The details of report above referred to will be found on pages 218 and 219 of this book [i.e., pp. 356-57].
I also submitted a statement showing the indebtedness of the church, Oct. 1, 1898, and Nov, 1, 1901, covering the period of Pres. Lorenzo Snow's presidency, as follows in round numbers, to wit:
Church Indebtedness, Oct. 1, 1898
Bills payable, notes outstanding
Pioneer Electric Power Co. int. guaranteed
Amt. due on acct. Sterling Mining Co.
Amt. due H. B. Claffin and Co.
Total indebtedness Oct. 1, 1901 
Indebtedness Acquired Between the Periods of Oct. 1, 1898, and Nov. 1, 1901
Bills payable, notes
Amt. due for cancellation of church guaranty on 1500 ($1000 ea.) Pioneer bonds
Jackson Temple offerings
Liabilities at P.B.O.
Indebtedness Guaranteed by the Church. Oct. 1, 1898
H. J. Grant's note
1500 (1000 ea.) Pioneer Electric Power Company bonds
Total indebtedness to Nov. 1, 1901
Less amt. paid on church indebtedness to Nov. 1, 1901
Total church indebtedness Nov. 1, 1901
Indebtedness Nov. 1, 1901, Divided as Follows
Jackson Co. Temple off.
Due sundry persons
Liverpool office drafts
Liabilities at P.B.O.
Total Direct and Contingent Indebtedness Paid to Nov. 1, 1901
Note: as to the contingent indebtedness, H. J. Grant's note was paid by himself and the church guaranty for the payment of the 1500 ($1000) Pioneer Electric Power Co. bonds was cancelled and returned upon payment by the trustee-in-trust of $225,000 in cash and an agreement upon the part of the trustee-in-trust to pay $5000.00 a year for ten years in the event of the failure of the Utah Light and Power Co. to pay interest (or dividends) on their preferred stock. Upon motion the foregoing report was approved with instructions that it be carried to the proper record. Benediction by Pres. Anthon H. Lund. (1)
-- Sunday, Dec 15, 1901
[Apostle Rudger Clawson] 10 a.m. Meeting called to order by Stake Pres. Dan. Heiner. Apostle A. H. Lund. Topics treated. The performance of duty brings happiness. Worldly pleasures do not give real joy. Dwelt upon the subject of the gathering. Tithing. ... Pres. Jos. F. Smith. Topics treated. Spoke in complimentary terms of the improvements made in completing the stake house. This is a house of the Lord and should be kept holy. A place should always be provided in this house for the children. Honesty. We might deceive our brethren but could not deceive the Lord. Tithing. The trial that came upon Abraham in being required to offer up his son to the Lord. Invoked the blessing of the Lord upon the saints. Word of wisdom. (1)
1 - 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