-- Tuesday, Apr 1, 1902
[Apostle Rudger Clawson] The efforts of Brother Grant were being crowned with success and Brother Lyman had been actuated by a spirit of energy and progress that was indeed commendable. For the information of Apostle Grant, who had been absent, spoke of the financial condition of the church, saying that the books of the trustee-in-trust were closed under his direction, Dec. 31, 1901, and re-opened, Jan. 1, 1902, with a net surplus over and above all liabilities of over $1,300,000, which contrary to former methods was clearly set forth in the books; also that the surplus tithes on hand in the stakes and at the Presiding Bishop's ... office, amounting to over $400,000, had been transferred to the trustee-in-trust's ledger; that the surplus at the Deseret News office would also be carried to said book, as soon as it could be gotten out; that at present the trustee-in-trust's books show the net surplus to be something over $1,700,000.00. By deducting a reasonable percentage for
loss and shrinkage of tithes on hand, say 33 1/3%, the net surplus over and above all liabilities of the church would be at least $1,500,000.00, and this most important information can be had at a moment's notice by inspection of the ledger. It never was there before, and in fact no one book up to this time ever contained full information as to the financial status of the church. During Brother [James] Jack's absence in California, the speaker said, he had balanced cash at the President's office, the first time in some nine months, and had introduced a simple method of his own by which a daily cash balance is taken, and weekly reports of ... this matter. The spirit of tithe-paying was stronger today than ever before. Deprecated the fact that many presidents of stakes and bishops of wards were timid in making necessary changes, and even the apostles were sometimes guilty of this weakness. He felt thankful that the Lord had not given him a mission to curse men as in his deali
ngs with E. H. Jones on the Utah Loan and Trust Co. liquidation he felt like doing so; it cost the church $1500 to get the surrender of his certificate of stock, and this in his judgment was a cold-blooded robbery. (1)
-- Thursday, Apr 17, 1902
[Apostle Rudger Clawson] Apostle Clawson reported the Sunday meetings of the Utah Stake Conference, which he said were well attended. Among other things, tithing, morality, and the evil of young girls hanging around depots were touched upon. (1)
-- April 18, 1902
[Apostle Marriner W. Merrill] Friday. Arrived in Logan from Salt Lake at 11 a. m. and went direct to the Tithing Office, where I bought a purebred Durham bull 20 months old from Bishop Wm. B. Preston for $75.00. (2)
-- Thursday, May 8, 1902
[Apostle Rudger Clawson] Apostle Teasdale attended the monthly priesthood meeting of the Juab Stake last Saturday at Nephi. ... While at the tithing office a small boy came in to pay his tithing. He was very regular in observing this law and he felt to bless him. Reported that a Josephite [RLDS] is flooding that part of the country with tracts, endeavoring to show that Brigham Young had no authority to build up the church of God. ... President Smith spoke briefly in reference to a tithing report of the Utah Stake read before the saints of that stake at the last conference. He did not believe, he said, it would be wise and prudent for us to show our hand in these matters. It excites the cupidity, covetousness, and criticism of the people. To show what is received by the church and not what is paid out is manifestly unfair and imprudent, and should not be done. ... President John R. Winder was opposed to such things, and said that aside from the tithing paid by Jesse Knigh
t the people of that stake did not pay as much tithing into the church as was disbursed locally. One third of all the tithing paid into the church is expended locally. ... President Joseph F. Smith referred to financial conditions and said that the trustee-in-trust has on deposit in the bank about $240,000, but the tithing is falling off, and we will have $30,000 interest on church bonds to meet in the near future. There will be some revenue from the Deseret News building, if it is ever completed, but the work goes on very slowly, and something like eight or ten thousand dollars is paid out weekly to meet this obligation. President John R. Winder said that the erection of the [temple] annex means an expenditure of $100,000, which will be required on or before October 1902. (1)
Footnotes:
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
2 - Notes from the Miscellaneous Record Book, 1886-1906: Selected diary notes from the journal books of Marriner Wood Merrill
Mormon Tithing Timeline /Chronology
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