LDS Church History

LDS Tithing History, Thursday, Apr 23, 1903

LDS Tithing Chronology

-- Thursday, Apr 23, 1903
[Apostle Rudger Clawson] Pres. Smith reported that on Tuesday he visited Logan. While there the question of selling the Hyde Park tithing property, which had become quite valuable, arose. He said that the matter must be determined by the presidency of the stake, high council, and bishopric. (1)

-- Thursday, May 7, 1903
[Apostle Rudger Clawson] elders quorums. He also ordained Wm. M. Black of Fruitland, a patriarch, and Jno. L. Tenny, bishop of Hammond. Learned that the bishop of Moab was $250 short in his tithing accounts and that the bishop of Fruitland was $1200 behind. (1)

-- Thursday, Jul 2, 1903
[Apostle Rudger Clawson] Elder Woodruff said that he attended a priesthood meeting Tuesday night at Sandy, Jordan Stake. The principal topic treated was amusements. Also touched upon the subject of tithing. Elder Woodruff said that he thought an organized effort should be made to stir the people up on tithing. ... In speaking of the matter of tithing, said that we were about $18,000 short in cash tithing compared with last year at this time. He feared the saints were becoming somewhat slack in the payment of their tithes. The Twelve should bear this in mind while visiting in the stakes. However, the brethren should not make a hobby of it, but refer to it incidentally, and yet with intention, in their sermons. The main question is the preaching of the gospel. Was gratified, he said, with the financial condition of the church. We are gradually getting out of debt. There is very little note indebtedness to be met and between two and three hundred thousand dollars have been paid
into the Bond Sinking Fund. (1)

-- Tuesday, Sep 29, 1903
[Apostle Rudger Clawson] Elder Grant ... Thought it might be a good idea to take up a labor with the wealthy Latter-day Saints upon the subject of tithing. (1)

-- Thursday, Oct 8, 1903
[Apostle Rudger Clawson] Pres. Smith remarked that a strenuous effort was being made to cancel the church indebtedness and he did not want any move made that would affect the payment of tithes on the part of the saints. Elder Grant replied that he could raise the money in a way that the tithes would not be affected. It was moved and carried that this question go over until tomorrow morning at 10 a.m. at the temple. Meeting adjourned. Benediction by Elder Woodruff. (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

Mormon Tithing Timeline /Chronology
http://lds-church-history.blogspot.com/

LDS Tithing History, Thursday, Mar 5, 1903

LDS Tithing Chronology

-- Thursday, Mar 5, 1903
[Apostle Rudger Clawson] The clerk read a letter from Bp. W. D. Johnson, Diaz, Mexico, in which he stated that 12% was allowed for handling the tithes paid in Mexicoâ€"10% to the bishops and 2% to the stake tithing clerk. As said clerk, he received $600 in 1901, and $475 in 1902. He now asked that last year's percentage be raised to $600, which request was approved by Pres. [Anthony W.] Ivins. Granted. ... Elder Hyrum M. Smith said that he and Jas. Sharp attended the Tooele Stake Conference Sunday and Monday. Meeting fairly well attended and good spirit prevailed. Less tithing paid in Tooele Stake last year than the year before. Reports at conjoint meeting not very favorable to young people. Felt that Pres. [Hugh S.] Gowans was very easygoing for a president of a stake. Jno. Smith, pat., was also in attendance at the conference. (1)

-- Thursday, Mar 12, 1903
[Apostle Rudger Clawson] Elder Hyrum M. Smith reported the Pocatello Stake Conference. He said that the meetings were not well attended by the saints living out of Pocatello. In answer to the report that the Pocatello Stake was falling down in its tithing, he said that Pres. [William A.] Hyde felt encouraged, as in the past four years the tithing had increased nearly 100% or from $8000 to $14,000. (1)

-- Thursday, Mar 26, 1903
[Apostle Rudger Clawson] Elder Clawson reported the Davis Stake Conference of last week. Pres. Lund and the Patriarch were present. The affairs of the stake were in a reasonably good condition. A splendid spirit prevailed at the conference. As against a church population of over 7000, there were 188 non-tithe-payers. This we considered not a bad showing, but it furnished a text for discussion. (1)

-- Wednesday, Apr 1, 1903
[Apostle Rudger Clawson] called to succeed him. There were about 300 Indians in attendance at the conference held during his visit, and some of the women walked 75 miles with babies strapped to their backs in order to be present, which showed great faith on their part. There are some 11,000,000 of these people in Mexico. The missionary work should be checked until such time as a place is found to locate the converts. Brother Ivins is a little puzzled as to a suitable location for colonizing them. The Juarez Stake paid $23,000 [in] gold in tithing last year. Brother Ivins, in his opinion, is a good, strong man and well qualified for the presidency of that stake and mission. (1)

-- Thursday, Apr 2, 1903
[Apostle Rudger Clawson] Elder Clawson was the first speaker. .... Referring to the matter of tithing, said that the reports from the Presiding Bishop's office showed the number of tithe-payers in the church ... for the year 1902 to be 74,764, and that the number of non-tithe-payers were 12,412, divided as follows: 243 high priests, 656 seventies, 3396 elders, 584 priests, 600 teachers, 1966 deacons, total priesthood 7445, members 4967, grand total 12,412. Here was a field, the speaker said, for activity. Tithe-paying in his opinion was the true test of a man's faith; and furthermore, men who were guilty of neglect in this matter would in all probability be guilty of neglect in other things, such as prayer, word of wisdom, &c. ... Hyrum M. Smith followed Tithe-paying in his judgment was not the great test of a man's faith. ... In the meeting of the Presidency and Twelve today, in behalf of the church auditing committee, I submitted the following report from the Presiding
Bishop showing the receipts and disbursements of tithes for the year 1902. Also, a report from the books of the trustee-in-trust incorporating the final results as shown by the Presiding Bishop's report and a statement of the silent assets of the church. (This report should have been included in the foregoing minutes.) ... OF TITHES FOR THE YEAR 1902 ... Tithes on hand, Jan. 1, 1902 ... Tithes received: ... Tithes on hand in stakes of Zion, Jan. 1, 1903 ... Tithing properties in stakes ... Surplus and tithes on hand, Jan. 1, 1903 ... Net increase in tithing in 1902 over 1901 ... Net increase of cash tithing in 1902 over 1901 ... Total tithing paid in stakes 1,363,544.66; of this amount $1,049,541.73 was forwarded to the Presiding Bishop's office, and $342,721 was disbursed locally. Total loss in handling tithes was 2.1%. Amt. paid to bishops for handling tithes was $123,148.41 or 9% of the total tithing received. The trustee-in-trust received 99.1[%] of the cash ti
thing of 1902. All the local expenses in the Stakes were paid or could have been paid from the profits in exchanges. Amount paid to the worthy poorâ€"$95,713.92; of this amount the trustee-in-trust paid 36%, the fast offerings covered 40%, and Relief Society and sundry offerings covered 24%. ... Number of tithe-payers in the church in 1901 were ... Number of tithe-payers in the church in 1902 were ... Number of non-tithe-payers in 1901 ... Number. of non-tithe-payers in 1902 ... Number of non-tithe-payers, showing priesthood: 243 high priests; 656 seventies; 3396 elders; 584 priests; 600 teachers; 1966 deacons; 7445 total priesthood; 4967 members; 12,412 total. ... Brother Clawson explained that if the foregoing Presiding Bishop's report were approved, it would be copied into the trustee-in-trust's record of assets and liabilities of the church, and the net results, namely, the tithes on hand, Jan. 1, 1903, would be carried into the trustee-in-trust's general ledger.
The said ledger would then show the exact financial status of the church with the exception of the Deseret News business, which the committee would report upon at an early day. Upon motion of Elder Jno. H. Smith the report was received, approved, and placed on file. (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

Mormon Tithing Timeline /Chronology
http://lds-church-history.blogspot.com/

LDS Tithing History, Wednesday, Dec 31, 1902

LDS Tithing Chronology

-- Wednesday, Dec 31, 1902
[Apostle John Henry Smith] This has been a fairly prosperous year for me. Myself and family have paid Tithing on over five thousand dollars, paid $520.00 tithing. I have sent my boys who are on missions about $500.00. I have paid $1,200.00 in taxes. I gave my son Chase $350.00. My Daughter Sarah $200.00 to go to California. I have sent to Jesse W. Smith $24.00. I have given to the poor in various forms $250.00. I paid $150.00 for my wife Sarah trip to St. Paul Minnesota. I have had from the church as expense money $730.00, of this Susa Y. Gates had $200.00, Ben E. Rich $125.00. $150.00 was paid as expenses to Trans-Mississippi Commercial Congress, $50.00 to the Irrigation Congress. My Expenses to Washington, Boston and the East $205.00 consisting of RR and sleeper fare and Hotel Bills. $75.00 Expenses of various trip to Colorado and Idaho. (1)

-- Thursday, Feb 5, 1903
[Apostle Rudger Clawson] The clerk read a letter from Elder Jno. W. Taylor written from Cuidad Juarez, in which he informed the council that he was about to visit the city of Mexico with Pres. A. W. Ivins to attend conference there. A letter was read from Bp. Jas. England of Union Ward, Union Stake. He asked the privilege to appropriate the tithing in his ward of 1902 for meeting house now in course of erection. It was decided not to use the tithing in that way, but rather upon application to make an appropriation from the funds of the church. The clerk was instructed to write Bp. England to that effect. ... Elder Jno. H. Smith said that a week ago Sunday he spent with his dying boy, and during the week attended an irrigation meeting at Provo. Last Sunday attended the Oneida Stake Conference. Pat. Jno. Smith and Elder Merrill were present. The weather was cold. Meetings fine. Pres. [George C.] Parkinson has matters well in hand. Tithing for 1902, $31,000. ... Elder Cowley
reported the Woodruff Stake Conference at Evanston. Meetings were good but poorly attended except on Sunday. The stake presidency of the Y.M.M.I.A. was reorganized with Chas. Kingston as president. The tithing in 1902 fallen off $481. The stake a little behind the times in the spirit of things. (2)

-- Thursday, Feb 12, 1903
[Apostle Rudger Clawson] Elder Woodruff reported that a very choice body of land of some 22,000 acres could be secured in the Payette Valley, Idaho, at a low figure but to make it valuable and productive it would be necessary to build a canal costing about $150,000. With such a canal this land would furnish ideal homes for the Latter-day Saints, and the future tithing derived therefrom would pay good interest on the investment. The council was not prepared to act upon the matter, but instructed Elder Woodruff, with Hyrum M. Smith associated, to investigate further into the proposition and report. ... Elder Cowley reported the Wasatch Stake Conference and in addition to what Pres. Smart had written felt to say that all the bishoprics and stake presidencies were heard from. The tithing had increased $4000 in past two years; the fast offerings 98%, and there were 60 young people from Wasatch attending the Brigham Young Academy. (2)

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/

LDS Tithing History, Wednesday, Jun 25, 1902

LDS Tithing Chronology

-- Wednesday, Jun 25, 1902
[Apostle Rudger Clawson] Regretted that we have class distinctions among us. It is the poor who have built up the kingdom, and the saints should not separate themselves from them. Said he knew there would be great rejoicings among our people when plural marriage is restored, but that time will never come so long as the saints rob the Lord of tithes and offerings. (1)

-- Thursday, Sep 25, 1902
[Apostle Rudger Clawson] Apostle Clawson reported the dedication of a tithing officeâ€"a very fine buildingâ€"at American Fork on Thursday evening last. There were present of the visitors, Apostle Woodruff, Bp. Orrin P. Miller, and himself, of the local brethren, the presidency of the stake, high councillors, and bishops of the Alpine Stake. Apostle Clawson offered the dedicatory prayer. Much good instruction was given to those in attendance. (1)

-- Wednesday, Oct 1, 1902
[Apostle Rudger Clawson] Apostle Taylor said that at the recent Davis Stake Conference Pres. Winder asserted that the Davis Stake had fallen off thirty-three and one-third percent in their tithing. If this condition prevails in other stakes, should we not, he asked, make it a point to teach this law in all our stake conferences? In answer Apostle J. H. S[mith] said that one discourse on tithing should be preached at every conference, but care should be taken not to overdo it. (1)

-- Sunday, Oct 12, 1902
[Apostle Rudger Clawson] Salt Lake City. Clear and mild. 7 a.m. Left by train for Preston and was joined at Logan by Bp. Wm. B. Preston. The purpose of our visit was to confer with the presidency of the stake and the four wards of Preston in regard to the building of a new tithing office to be used jointly for the benefit of the said four wards, also to decide whether it would be wisdom to sell the public square or any portion thereof. The First Presidency had advised that as a rule it would not be wise to do so. Incidentally we were expected to attend the meetings of the saints. We arrived at noon and visited the square and other church property. ... 4:30 p.m. Meeting of the visiting brethren, the stake presidency, the bishopric[s] of the 4 wards. The purpose of our visit was discussed, and it was finally decided that a tithing office should be built after the plan furnished by the Presiding Bishopric, which was a little smaller in dimensions than the plan furnished by the
bishops of Preston. Upon the explanation of Pres. Parkinson that the question of selling a portion of the public square was referred to Pres. Woodruff some years [ago] and decided by him that it might be done, it was now determined to resubmit the matter to Pres. Smith. (1)

-- Thursday, Dec 4, 1902
[Apostle Rudger Clawson] Pres. Smith stated that the total amount of tithing paid in to date was a little in excess of the receipts for last year covering the same period. (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

Mormon Tithing Timeline /Chronology
http://lds-church-history.blogspot.com/

LDS Tithing History, Tuesday, Apr 1, 1902

LDS Tithing Chronology

-- 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)

Mormon Tithing Timeline /Chronology
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LDS Tithing History, Sunday, Dec 22, 1901

LDS Tithing Chronology

-- Sunday, Dec 22, 1901
[Apostle Rudger Clawson] 2 p.m. Continuation of conference, Coun. Jos. H. Grant presiding. Stake Coun[selor] Jos. S. Clark was the first speaker. Topics. High councillors called to labor among the non-tithe-payers. Record day. Work for the dead. (1)

-- Saturday, Jan 4, 1902
[Apostle Rudger Clawson] ... Brother Rollin R. Tanner was released as a member of the council by unanimous vote because of neglect of duty in attending council meetings, payment of tithes (he had paid nothing in 1901 and only 12 dollars in 1900) and other duties. He was present and in being questioned did not manifest a spirit of the gospel, but brought accusations against the president of the stake and council. At this point (7:30 p.m.) I was requested by Apostle Woodruff to go to the priesthood meeting that had been called for 7 p.m. and they would come later. (1)

-- Wednesday, Jan 8, 1902
[Apostle Rudger Clawson] Salt Lake City. Foggy and cool; regular London weather. 11:30 a.m. Apostle M. W. Merrill was speaking when I came in from a meeting of the board of directors of the Utah Light and Power Co. (Apostle Teasdale had spoken.) Had been speaking of tithes and offerings. Said he was not in favor, as a rule, in going to the saints for donations. Some people, when crowded in this way, made a deduction from their tithing. Within recent years $20,000 had been solicited from the people of Cache Valley to build an addition to the B. Y. College, Logan, and there is still some eleven or twelve thousand dollars due and unpaid, and it is difficult to reach. He thought that a good way to get in large donations would be to encourage the saints to pay individually a small amount each month with regularity and precisionâ€""Little drops of water constantly falling wear away the stone." ... (1)

-- Feb 4, 1902
The First Presidency announces that Full-Time Missionaries no longer need to pay Tithing while serving. (2)

-- Thursday, Mar 20, 1902
[Apostle Rudger Clawson] Apostle Teasdale reported his visit to Eureka last Sunday, which was pleasant and profitable. Apostle Taylor reported the visit of himself and Apostles Woodruff and Hyrum M. Smith to Canada, where they attended the Alberta Stake Conference. The attendance was large. The tithing of that stake last year was $23,000 and would probably be $30,000 in 1902. (1)

Mormon Tithing Timeline /Chronology
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LDS Tithing History, Thursday, 12 December 1901

LDS Tithing Chronology

-- 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
1,819,724.08
Pioneer Electric Power Co. int. guaranteed
190,000.00
Amt. due on acct. Sterling Mining Co.
118,288.12
Amt. due H. B. Claffin and Co.
40,000.00
Total indebtedness Oct. 1, 1901 [1898]
2,168,012.20
Indebtedness Acquired Between the Periods of Oct. 1, 1898, and Nov. 1, 1901
Bills payable, notes
240,344.00
Amt. due for cancellation of church guaranty on 1500 ($1000 ea.) Pioneer bonds
225,000.00
Jackson Temple offerings
1,410.00
Liabilities at P.B.O.
45,668.11
512,422.11
Indebtedness Guaranteed by the Church. Oct. 1, 1898
H. J. Grant's note
65,000.00
1500 (1000 ea.) Pioneer Electric Power Company bonds
1,500,000.00
Total indebtedness to Nov. 1, 1901
$2,680,434.31
$1,565,000.00
Less amt. paid on church indebtedness to Nov. 1, 1901
1,524,158.62
Total church indebtedness Nov. 1, 1901
$1,156,275.69
Indebtedness Nov. 1, 1901, Divided as Follows
Bills payable
255,208.35
Church bonds
850,600.00
Jackson Co. Temple off.
1,410.00
Due sundry persons
2,063.30
Liverpool office drafts
1,325.93
Liabilities at P.B.O.
45,668.11
total
$1,156,275.69
Total Direct and Contingent Indebtedness Paid to Nov. 1, 1901
Direct indebtedness
1,524,158.62
Contingent indebtedness
1,565,000.00
total
$3,089,158.[62]
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)

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

Mormon Tithing Timeline /Chronology
http://lds-church-history.blogspot.com/

LDS Tithing History, Thursday, Nov 14, 1901

LDS Tithing Chronology

-- Thursday, Nov 14, 1901
[Apostle Rudger Clawson] A question arose as to the distribution of the 10% allowed bishops for the handling of tithes in the stakes of Zion, and it was decided by unanimous vote that the distribution be made by the presidency of each stake, associated with the bishops. (1)

-- Monday, Nov 18, 1901
[Apostle Rudger Clawson] payment of their tithes and thus opened up the way, through the wise and prudent management of affairs, for substantial and permanent relief to the church. (1)

-- Tuesday, Nov 19, 1901
[Apostle Rudger Clawson] Revenue acct. (including and comprehending cash and produce tithing, dividends, rents, interest recd., &c. (1)

-- Thursday, Nov 21, 1901
[Apostle Rudger Clawson] Remarks, Pres. Jos. F. Smith. He expressed pleasure and satisfaction in being present and spoke in a very delightful strain upon the important subject of marriage and urged the bishops to see to it that the young people in their wards entered into these sacred relations. No man or woman could enter into a fullness of exaltation and glory outside of the marriage covenant. Spoke very strongly and forcibly upon the evil of indebtedness and counseled the bishops and counselors present who are financially involved to free themselves at the earliest possible moment from every such obligation. If you wish to get out of debt, pay your tithing. I prophesy that the man who will do this will be able to free himself sooner than he could otherwise do. When we again meet at Brother Miller's in this capacity, I trust that Pres. [Frank Y.] Taylor will be able to report that the table has been cleared from all indebtedness. There is no more important and responsible c
alling [in] the church than (1)

-- Thursday, Dec 5, 1901
[Apostle Rudger Clawson] The clerk read a communication from Geo. Reynolds and Jas. E. Talmage, committee on museum building. The necessity of a new building or home for the Deseret Museum was pointed out, and they suggested that a piece of land suitable for such purpose be given them on block 88 (the tithing office block). It was moved that the matter be referred to a special committee to be appointed by Pres. Smith. Pres. Smith appointed A. H. Lund, J. H. Smith, and Geo. Reynolds as said committee. (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

Mormon Tithing Timeline /Chronology
http://lds-church-history.blogspot.com/

LDS Tithing History, Friday, Oct 25, 1901

LDS Tithing Chronology

-- Friday, Oct 25, 1901
[Apostle Rudger Clawson] Address of welcome, Pres. F. Y. Taylor. He said in substance that the presidency of the Granite Stake had contemplated for some time the pleasure and propriety of having the high council of the stake together in a social capacity. And in connection with this idea they had concluded to invite the Presidency of the church and the Twelve and their wives to be present also, that the members of the council might have the privilege of shaking hands with them, and of extending a more intimate acquaintance with the general authorities of the church. He felt that such action would prove to be of great benefit to his brethren of the Granite Stake. He had to report, he said, that the presidency and high council of his stake were in perfect harmony and union, and that they were all observers of the word of wisdom and tithe-payers, and that the members of the council were laboring diligently with the presidency to build up and strengthen the elders' quorums and ot
her organizations of the (1)

-- Thursday, Oct 31, 1901
[Apostle Rudger Clawson] Apostle Clawson then spoke to the question as follows, to wit: said that the Salt Lake Stake was first divided in Jan. 1900; that so far as he knew no argument could be brought and successfully maintained against the wisdom of said division; that in 1899 before the division the Salt Lake Stake paid $208,172.26 in tithing and in 1900 after the division $206,863.53; the Granite Stake paid in 1899 $48,463.92 and in 1900 $54,646.09; the Jordan Stake paid in 1899 $30,297.64 and in 1900 $30,506.63, showing an increase in the two new stakes; that the present population of the Salt Lake Stake is 22,890 with 28 wards, of the Granite Stake, 9515 with 14 wards, and of the Jordan Stake, 6840 with 12 wards; that if the Salt Lake Stake were again divided by Main Street (that being the line suggested), in the east Salt Lake Stake there would be 13 wards with a population of 10,459, and in the west Salt Lake Stake there would be 15 wards with a population of 12,441;
that the Salt Lake Stake as (1)

-- Friday, Nov 1, 1901
[Apostle John Henry Smith] President Joseph F. Smith, John R. Winder and Anthon H. Lund and myself met President Duffin of the Western States Mission and instructed him to have a Ten thousand Edition of the Book of Mormon printed at Kansas City, Mo. for $2,100.00, $1,100.00 to be paid out of the tithings Collected in the mission, $1,000.00 to be furnished by our friends. President Duffin to secure Electrotype plates. (2)

-- Thursday, Nov 7, 1901
[Apostle Rudger Clawson] Apostle Clawson reported his recent visit to the Summit Stake Conference (last Sunday and Monday) and said that he found in that stake a spirit of improvement, growth, and progress. At the priesthood meeting on Saturday, when the brethren who kept the word of wisdom and paid tithing were asked to arise, all presentâ€"about 100â€"arose. He knew of no other stake, he said, that could stand such a test as thisâ€"and yet Summit Stake but recently stood at the foot of the class. Better still, Pres. Moses Taylor reported at that meeting that all the officers of the stakeâ€"about 400 in numberâ€"observed these laws of God. Apostle Clawson further reported that three wards adjacent to Kamas Ward, and belonging to the Wasatch Stake, namely, Woodlandâ€"217 souls, Francisâ€"181, Bench Creekâ€"109, total 507 souls, were attached to the Summit Stake. The particular reason for this change was the fact that quarterly conferences would now alternate between Kamas and
Coalville, thus bringing to these people (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 - 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

Mormon Tithing Timeline /Chronology
http://lds-church-history.blogspot.com/

LDS Tithing History, Monday, Jul 29, 1901

LDS Tithing Chronology

-- Monday, Jul 29, 1901
[Apostle Rudger Clawson] 2 p.m. Continuation of conference, Coun[selor]. Bassett presiding. The reports [by bishops and stake officers] were interesting and showed the stake to be in fairly good condition. The saints are doing a good work, and yet there is much room for improvement. While there has been an increase in tithe-paying, there are, nevertheless, 237 non-tithe-payers in the stake. ... (1)

-- Monday 8 Oct 1901
[Anthony W. Ivins] Apr. 1901 Meeting of Presidency, Apostles & Church Officers - Pres. Snow said that persons who are recommended for second annointings should be those who have made an exceptional record, that they are persons who would never apostatize. Pres. of Stakes assume a great responsibliity when they recommend persons for second annointings. Now I wish to say a word in regard to going back to Jackson County. The time is nearer than many of us suppose. I want to impress upon the minds of all that they connot go back to Jackson Co. unless they obey the law of tithing. Jos. Smith had a book in which all of the names of tithe payers was recorded which was called The Book of the Law of the Lord. This Church as a church woll never go back to Jackson Co. till the people learn to observe the law of the Lord. I fear that some of the bishops do not fully believe in the law of tithing. - Excellent remarks. ...Apostle John W. Taylor said when the Apostles or Priests. of 70 vi
sited the stakes don't put 2 in 1 bed but give them a clean bad & good house keeper. He killed 143 bed bugs in one bed at one time. (2)

-- Sunday, 13 October 1901
[Apostle Rudger Clawson] Salt Lake City. Clear and mild. 8:10 a.m. We called at the Beehive [House], and found many people coming in to view the remains of Pres. Snow, which reposed in a beautiful white casket. .... (1)

-- Thursday, Oct 17, 1901
[Apostle Rudger Clawson] After some discussion, it was decided to use the tithing paid in Denmark the coming year, for the purchase of a meeting house as already under contemplation. ... (1)

Mormon Tithing Timeline /Chronology
http://lds-church-history.blogspot.com/

LDS Tithing History, Thursday, Jun 13, 1901

LDS Tithing Chronology

-- Thursday, Jun 13, 1901
[Apostle Rudger Clawson] ... Before taking my seat, I referred to the matter of non-tithe-payers and felt that some action should be taken relative to those who bear the priesthood, as by experience I had been led to believe that those who rejected the law of tithing, or failed to honor it, were indifferent, generally, to their duties in the church. The question was pretty fully discussed, and though no formal action was taken, it seemed to be the mind of the brethren that while it would be unwise and injudicious at present to relieve men of their priesthood, who failed to observe the law of tithing, it would certainly be proper to call for the resignation of non-tithe-payers, who were officiating in (1)

-- Thursday, Jun 27, 1901
[Apostle Rudger Clawson] Apostle H. J. Grant (with R. Clawson associated), representing the committee appointed to investigate the propriety of dividing the Salt Lake Stake by Main Street, reported that a careful investigation of the recent division of said stake shows an improvement and decided advance in every directionâ€"in tithe-paying, in renewed interest among all the local organizations of the wards, and in a greatly increased attendance at all meetings. The committee, therefore, strongly recommended that the stake be again divided. I also spoke to the report and said that it met with my hearty approval. Said that every argument heretofore used for the dividing of large stakes would apply in the present case. Had always taken the view that about 10,000 church population should be the limit of the larger stakes and that the Salt Lake [Stake] today has a membership of about 27,000. (1)

-- Sunday, Jul 7, 1901
[Apostle Rudger Clawson] Pres. Snow said in part: one of the most difficult improvements the Latter-day Saints have to make is in relation to a monetary consideration. "Property we haven't got, we are striving improperly to get, and property we have, we are striving improperly to keep." Said that there have been rich men among us in times past who haven't paid one third of their tithing, and others who have paid none at all, but it is getting to be different now. There is a brother in Provo who sent in the other day $27,000 for tithing, and this same brother has given by donation to the church as high as $10,000. There is a sister in this meeting, who has contributed to the church for educational purposes something like $23,000. And such things may be said of the man at my right (Apostle H. J. Grant) and of the man at my left (Bp. J. R. Winder). There is a great improvement among the Latter-day Saints in tithe-paying, and I rejoice in it. (1)

-- Wednesday, Jul 10, 1901
[Apostle Rudger Clawson] Apostle Reed Smoot was the first speaker. .... Was pleased with the great improvement in tithe-paying; regretted to learn that there were some brethren in the church who excused themselves from the observance of this law because they had sons in the missionary field to support. ... (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

Mormon Tithing Timeline /Chronology
http://lds-church-history.blogspot.com/

LDS Tithing History, Thursday, Apr 11, 1901

LDS Tithing Chronology

-- Thursday, Apr 11, 1901
[Apostle Rudger Clawson] Pres. Snow said that the brethren of the Twelve should give the matter of tithe-paying in the stakes their personal attention; there are many bishops who should be released on account of their lack of qualifications. He had no fears, he said, but that the church would be relieved of its financial embarrassment, but the land of Zion could only be sanctified to the saints by the proper observance of this law. ... I expressed the view that the most effectual way to reach the non-tithe-payers would be to take up a special and personal labor with the presidencies of stakes and bishops of wards. Apostle Reed Smoot thought that presidents of stakes and bishops of wards should refrain from going to the saints for donations to meet stake and ward expenses, but should be allowed sufficient tithing to cover the same, and with this idea in view the presiding authorities should redouble their efforts to get the people to pay their tithing in full. Some of the br
ethren did not share in this view. (1)

-- Sunday, Apr 28, 1901
[Apostle Rudger Clawson] 7 a.m. Left by train for Logan to attend the Cache Stake Conference and to assist in effecting a division of the stake, The B. Y. Monument fund indebtedness paid off; as also tabernacle debt and other obligations. The tithing of 1901 was 20% more than that of 1900. ... (1)

-- Thursday, May 2, 1901
[Apostle Rudger Clawson] ... Pres. Snow made some remarks upon the subject of tithing and among other things said: about the first physical duty a man has to perform in this church is to be baptized, and without baptism he cannot have entrance into the church. It would be foolish to teach the mysteries of the gospel to a convert, before he is instructed in regard to baptism. So with tithing, the only way we can become established upon the land of Zion and sanctify it and make it secure to ourselves, is by the payment of tithesâ€"otherwise our possession of the land is uncertain. It is a great law and should be taught to the saints. It was the sense of the council that no member of the presidency of a stake, or high councillor, or member of a bishopric can be sustained in those positions, who are not tithe-payers. (1)

-- May 02, 1901
President Lorenzo Snow instructs members of the Quorum of the Twelve Apostles to preach tithing until all non-tithe payers are converted. (2)

-- Saturday, May 4, 1901
[Apostle Rudger Clawson] Salt Lake City. Raining, with storm during night. 7 [a.m.] Left for Brigham City to attend monthly priesthood meeting of the Box Elder Stake to lay the matter of tithing before the leading authorities of the stake. ... 11 a.m. Priesthood meeting in the 1st Ward hall, Pres. Chas. Kelly presiding. I occupied the time a[nd] dwelt upon the law of tithing and endeavored to impress upon the minds of the brethren the fact that the land of Zion could not be sanctified, except by the observance of this law. ... At the close of the meeting I met with the presidency of the stake and bishopric of the wards. I placed the responsibility of looking after the non-tithe-payers upon the bishopric and distributed blanks to them for reports. There are 239 non-tithe-payers in the Box Elder Stake, 169 of whom bear the priesthood. It will be seen, therefore, that this is a matter of importance. (1)

Mormon Tithing Timeline /Chronology
http://lds-church-history.blogspot.com/

LDS Tithing History, Thursday, Apr 4, 1901

LDS Tithing Chronology

-- Thursday, Apr 4, 1901
[Apostle Rudger Clawson] ... [President Snow:] Said that there are many bishops in the church, who are not capable and efficient in their official calling, many of them not being naturally endowed with the qualifications for the bishopric. In all such cases they should be released and others planted in their stead. The payment of tithes should be carefully looked after. There are 10,000 non-tithe-payers in the church. This should not be. ... (1)

-- Monday Apr. 7, 1901
[Anthony W. Ivins] ... Under the management of the Pres. Snow the financial condition is greatly improved. It is true we are still in debt but our obligations are not due and we are prepared to meet these obligations when they are due. If the people will continue to pay their tithing as at present the Church will soon be entirely out of debt. . . (2)

-- Sunday, Apr 7, 1901
[Apostle John Henry Smith] Brigham said our enemies will never be satisfied until we put a hundred tons of Nitro Glycerene under our God and blow him to shreds. President Joseph F. Smith spoke on the law of Tithing. (3)

-- Monday, Apr 8, 1901
[Apostle Rudger Clawson] President Snow. Topics treated. Only those who are fully entitled to their second anointings should receive this blessing. Presidents of stakes are under a high responsibility in this matter. The elders of Israel will never be called to go back to Jackson County, unless they conform in perfect obedience to the law of tithing. Some bishops were derelict last year in teaching the people of their wards the law of tithing. The proper name of the tithing record is the "Book of the Law of the Lord." "This church will never go back to Jackson County to build up the temple, until the church as a church learns to observe the law of tithing. No one can get a remission of his sins except by baptism, and so no one can secure the blessings of the land he occupies except by observance of the law of tithing." ... (1)

-- Apr 8, 1901
Apostle John Henry Smith reports on general Priesthood Meeting: "President Lorenzo Snow spoke ... on Tithing ['This church will never go back to Jackson County to build up the temple, until the church as a church learns to observe the law of tithing']. ... Reed Smoot on tithing. Rudger Clawson on Record Keeping. John W. Taylor on putting the brethren who visited them in clean beds free from bed bugs." (4)

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 - Diary Excerpts of Anthony W. Ivins
3 - 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
4 - On This Day in Mormon History, http://onthisdayinmormonhistory.blogspot.com

Mormon Tithing Timeline /Chronology
http://lds-church-history.blogspot.com/

LDS Tithing History, Thursday, Jan 10, 1901

LDS Tithing Chronology

-- Thursday, Jan 10, 1901
[Apostle John Henry Smith] Marriner W. Merrill spoke, said he had 21 sons living and 17 of them were married and they were all Tithe payers. ... (1)

[Apostle Rudger Clawson] Being detained, I came in a little late and Apostle M. W. Merrill was speaking. He referred to conditions in the Cache Stake. There was some improvement in tithe paying, but a slackness in temple work. The stake is getting out of debt. ... Apostle Reed Smoot dwelt briefly upon the law of tithing. Said the spirit of indifference prevailed more or less among the saints in the various stakes. Referred to some of the fast meetings in Provo last Sunday and said the spirit and power of testimony rested upon the people and the gifts of the gospel were manifested. One brother spoke in tongues to the effect that the impressions given to Pres. Snow of late regarding the redemption of the center stake of Zion and the building of the great temple were from the Lord and such event would transpire much sooner than many supposed. (2)

-- Saturday, Jan 12, 1901
[Apostle Rudger Clawson] Salt Lake City. Clear and mild. During the day I got out some statements for Pres. Snow regarding tithing and church indebtedness, which gave the following information: the cash tithing paid in 1900 in round numbers was $684,000, as compared with $669,000 in 1899; the church indebtedness, Jan. 9th, in round numbers was $1,370,000 as compared with $1,670,000 in March 1899, showing a reduction during the year of $300,000, which is an excellent showing. The Lord is blessing his people financially as well as spiritually. (2)

-- Sunday, Feb 3, 1901
[Apostle Rudger Clawson] A. O. W[oodruff]. Bad habits. Brief closing remarks were made by Pres. O. P. Miller in which he endorsed the instructions given and made some interesting remarks upon the principle of tithing. We had a very interesting and instructive [Jordan Stake] Conference, and it may be remarked that if the saints would accept and carry out the counsels given at any one of the stake conferences, they could walk straight into the Celestial Kingdom. (2)

-- Wednesday, Apr 3, 1901
[Apostle Rudger Clawson] Remarks, S. B. Young. In behalf of the 138 quorums of seventies he congratulated Pres. Snow and wished him many happy returns of the day. .... Spoke relative to the principle of tithing. Prophesied that in the due time of the Lord Pres. Snow would have power to save every soul in his family. ... Remarks, David H. Cannon. Reported favorable conditions in the St. George Temple. Said Pres. Snow had promised the people of the St. George country that, if they were faithful in honoring the law of tithing and other commandments of God, they should be visited by the early and latter rains. This promise had been literally fulfilled, for a recent drought of some 5 years had been broken by copious rains. Explained how he had been guided by revelation in his labors at the temple. (2)

Mormon Tithing Timeline /Chronology
http://lds-church-history.blogspot.com/

LDS Tithing History, Saturday, Oct 6, 1900

LDS Tithing Chronology

-- Saturday, Oct 6, 1900
[Apostle Rudger Clawson] 7 p.m. General priesthood meeting held in the tabernacle, Pres. Lorenzo Snow presiding. ... Corrected list of non-tithe-payers. Tithing settlement in each ward for the year to be made on or before Dec. 31st. ... Pres. Lorenzo Snow said that there had been a great increase in the payment of tithes since the matter was brought to the special attention of the Latter-day Saints. (1)

-- Sunday, Oct 7, 1900
[Apostle John Henry Smith] Brigham Young upon sinning among the Saints. Joseph F. Smith on Home Industry, Obedience, and the payment of tithing. ... Preident Lorenzo Snow on payments of tithing. (2)

-- Monday, Oct 8, 1900
[Apostle John Henry Smith] Prest. Lorenzo Snow said if we kept the commandments of God we would be gods in eternity. ... John W. Taylor on how to deal with non tithe payers. (2)

-- Nov. 13th, 1900
[Apostle Brigham Young Jr.] Attended meeting at 10:00 a.m. and 2:00 p.m. ... Pres. Snow was there 2:00 p.m. and made pointed remarks on Tithing. We must obey that law or take the consequences for God will not suffer that we shall play with these things. God will not be mocked. Zion will be redeemed, most of those present will live to the hour providing they keep the law which God has given, not without. He spoke 18 minutes, tho he is not strong, suffering from a severe cold. (3)

-- Thursday, Dec 13, 1900
[Apostle Rudger Clawson] Pres. Snow said that he desired to hear from the brethren concerning their labors in presenting the law of tithing to the saints. I reported that I had visited the three stakes assigned to meâ€"namely, Davis, Box Elder, and Maladâ€"and had received a report from them giving the names of all the non-tithe-payers, and showing they had all been visited by the bishopric of the various wards; also read a summary report showing other information gathered. Apostles Smith, Teasdale, Grant, Taylor, and Lund reported that they had also presented the matter to the stakes allotted to them. (1)

Mormon Tithing Timeline /Chronology
http://lds-church-history.blogspot.com/

LDS Tithing History, Monday-Wednesday, 27-Aug 29, 1900

LDS Tithing Chronology

-- Monday-Wednesday, 27-Aug 29, 1900
[Apostle Rudger Clawson] Salt Lake City. Clear and cool. I spent these three days in Salt Lake, mostly at the President's office, working on various matters. I got up a comparative statement for Pres. Snow, showing the cash tithing paid during the first 6 months in 1899 and in 1900. ... From this showing Pres. Snow assumed that the tithing for 1900 would be fully as much as paid in 1899, which I feel is a just conclusion. (1)

-- Thursday, Sep 20, 1900
[Apostle Rudger Clawson] Apostle Taylor moved that a committee be appointed to consider the advisability of dividing some of the larger stakes, namely, Cache, Utah, San Pete, and Weber. The matter was discussed. Pres. Snow, H. J. Grant, J. W. Taylor, M. F. Cowley, and myself speaking to the subject. Some of the reasons given why a division would result in good were: more of the brethren and sisters of the church would be brought into active service; the interests of the saints would receive more careful attention; increase of tithing. Pres. Snow said he was heartily in favor of it, but suggested that the matter be deferred until the return of Presidents Cannon and Smith. Benediction by Apostle A. H. Lund. (1)

-- Wednesday, Oct 3, 1900
[Apostle Rudger Clawson] Apostle H. J. Grant was the next speaker. Felt, he said, that those who fail to observe the word of wisdom and pay their tithing ought not to be sustained in presiding positions. ... Apostle M. F. Cowley reported his labors in the stakes appointed to him regarding the matter of tithing and non-tithe-payers. Said he had met with pretty good results. (1)

-- Thursday, Oct 4, 1900
[Apostle John Henry Smith] Prest. L. Snow spoke on the success that had come to the Church in the matter of tithing. He said when he came into power the Church owed about four million's dollars. (2)

[Apostle Rudger Clawson] ... [President Snow:] The question now arose as to how we were going to pay off the church indebtedness. During my trip to St. George last year, the Lord manifested to me that it was to be done through the tithing of the people. This message was carried to the saints by the First Presidency and Twelve, and with splendid results. The tithing paid in 1898 amounted to about $800,000, and in 1899, $1,138,000. We have paid off many obligations; we are paying $3000 less per month in interest than we were in 1898. We are not borrowing money and do not need to. The brethren of the Twelve have assisted us in bringing about this condition. Through the blessing of the Lord, the guaranteed indebtedness of $1,500,000 has been removed from the church, which is miracu-lous in our eyes. What Pres. Cannon has said in relation to carrying the gospel to the nations is true, and I know of nothing to stand in the way of it. "I am with you, brethren, heart and soul." Chri
st will come before long, ... Apostle Brigham Young made brief remarks and said that the brethren of the Twelve were in perfect accord with one another and in harmony with the First Presidency, and were ready and willing at a moment's notice to go anywhere on earth. They held themselves subject to the direction of the Presidency. President Cannon said that he thought the Twelve had accomplished a great and glorious work in stirring up the people on the question of tithing. (1)

Mormon Tithing Timeline /Chronology
http://lds-church-history.blogspot.com/

LDS Tithing History, Saturday, Aug 4, 1900

LDS Tithing Chronology

-- Saturday, Aug 4, 1900
[Apostle Rudger Clawson] I left for Ogden to attend the monthly priesthood meeting of the Weber Stake .... spoke strongly upon the law of tithing with respect to non-tithe-payers, showing that the obligation to visit and convert them rested upon bishops of wards, and that that responsibility is shifted from the First Presidency and Twelve. At the close of the meeting, I distributed some non-tithe-payers blank sheets to the bishops and asked them to make a report on or before Oct. 1st, 1900. (1)

-- Thursday, Aug 9, 1900
[Apostle Rudger Clawson] Apostle Reed Smoot called attention to the fact that the presidency and high council of the Utah Stake had made a distribution of the 10% tithing set apart as compensation to the bishops, and bishops' clerks, and stake tithing clerks, and that out of the distribution a small margin was reserved to meet some of the stake expenses, such as janitor hire and electric lighting for the stake tabernacle, and sundry other church items. The distribution, he said, was entirely satisfactory to the bishops and all others concerned. Bishop W. B. Preston, the presiding bishop, he remarked, objected to this arrangement, taking the position that the entire 10% should go to the bishops. While no formal vote was taken, it seemed to be the mind of the Presidency and brethren, that the presidency of a stake and high council had ample authority to make the distribution of the said 10%, and that if their action was accepted by the general authorities of the stake, it shoul
d stand. (1)

-- Thursday, Aug 16, 1900
[Apostle Rudger Clawson] Some discussion was indulged in regarding non-tithe-payers, and it was suggested by Pres. Cannon that men holding the priesthood who do not pay tithing should be handled in their quorums, and if they did not repent and honor this law, they should be dropped from the quorum, as in his opinion a man who rejected this law was certainly not worthy to hold a standing in a quorum of the priesthood. Also, he thought quorums should adopt a rule requiring the attendance of their members, and an absence from three or four meetings without a proper excuse should be considered sufficient cause for dropping his name from the roll. It was conceded by all present that the suggestions were very good, and it would be well to take them as a text in visiting the various conferences. In regard to some members of the church who were reported up as not believing in the principle of tithing, Pres. Cannon remarked that a man who did not believe in the law was not worthy to
hold the priesthood. (1)

-- Sunday, Aug 26, 1900
[Apostle Rudger Clawson] Apostle Cowley followed and treated upon the following topics. The temporal and spiritual. The evils of politics. The unchangeable character of the gospel. The principle of plural marriage. Some of the evils of monogamy. Virtue. Tithing. Dispensation of the fullness of times. Eternal nature of the marriage covenant. (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

Mormon Tithing Timeline /Chronology
http://lds-church-history.blogspot.com/

LDS Tithing History, Thursday, May 31, 1900

LDS Tithing Chronology

-- Thursday, May 31, 1900
[Apostle Rudger Clawson] Conference appointments: San Pete, ... Clawson. Apostle H. J. Grant recommended that Bp. [Apollos G.] Driggs of Sugar House Ward be released and Millen Atwood [be] appointed in his stead. He said that Bp. Driggs had neglected the law of tithing and was quite delinquent in other respects. Recommendation approved. (1)

-- Saturday, Jun 2, 1900
[Apostle Rudger Clawson] Jno. Kirkman, high councillor and clerk at the tithing office, spoke briefly and said that the payment of tithes and offerings was increasing every month. Many young people were beginning to pay tithing. (1)

-- Thursday, Jun 7, 1900
[Apostle Rudger Clawson] Pres. W. H. Smart of the Eastern States Mission raised a question by letter in relation to the payment of tithing by the elders in the mission field. It was the sense of the meeting that means sent to elders from home, and which had already been tithed, should not be tithed again (except upon request of the elder) but that all other means received by them should be tithed. Benediction by Elder J. W. Taylor. (1)

-- Monday, Jun 25, 1900
[Apostle Rudger Clawson] Pres. G. Q. Cannon showed how the saints had been blessed by paying their tithing. If a man makes $10.00 and pays $1.00 tithing, the other $9.00 will go as far as the $10.00 would have gone if he had not paid his tithing, and further. Those who pay tithing will not apostatize. If we desire celestial glory, we must obey the laws of the celestial kingdom. We must be willing to do all thingsâ€"to make every sacrifice. ... (1)

-- Wednesday, Jul 11, 1900
[Apostle Rudger Clawson] Apostle M. F. Cowley spoke and said that he had visited the stakes allotted to him on the non-tithe-payers matter. ... (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

Mormon Tithing Timeline /Chronology
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LDS Tithing History, Monday, May 14, 1900

LDS Tithing Chronology

-- 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)

Mormon Tithing Timeline /Chronology
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LDS Tithing History, Saturday, Apr 14, 1900

LDS Tithing Chronology

-- Saturday, Apr 14, 1900
[Apostle Rudger Clawson] R. S[moot]. Spoke of his call to the apostleship and how humble and weak it made him feel. He desired, he said, above all things to magnify the same. Spoke of the responsibility resting upon the authorities of the church and parents regarding the young. We should be kind and charitable and endeavor to win the wayward back to the path of duty. Referred to the case of a young man, who, doubtless through neglect, had lost faith and was now actuated by a spirit of faultfinding. Tithing. The Twelve to look into the matter of tithe-paying. While connected with the stake presidency of the Utah Stake, there had never been a jar. ... H. J. G[rant]. Spoke of the manner in which he was called to the apostleship; it was by reason of the faithfulness of his father. How his brother was converted to the Lord. Tithing. After the meeting Apostle Grant and wife, Sister Booth, and myself took a stroll through the town, very much enjoying the walk. (1)

-- Thursday, Apr 26, 1900
[Apostle Rudger Clawson] I reported my visit to Spanish Fork and the dedication of the Spanish Fork 1st Ward meeting house. Said that the building cost about $5300, and the work was carried on during the years 1898 and 1899, and submitted the following report of tithing paid in that ward to show that the tithing was not lessened by reason of this accomplishment: tithing paid in 1896, [blank]; tithing paid in 1897, [blank]; tithing paid in 1898, [blank]; tithing paid in 1899, [blank]. Benediction by Apostle Geo. Teasdale. (1)

-- Sunday, May 13, 1900
[Apostle Rudger Clawson] 2 p.m. Continuation of conference, Pres. A. Hatch presiding. The speakers were Pres. A. Hatch, Apostle Reed Smoot, and myself. Topics treated. A. H[atch]. Financial condition of the stake [was] good and spiritual condition fair. The tithing paid in 1897, $7,700; in 1898, $7,900; in 1899, $14,399. Word of Wisdom. Large number of missionaries from the Wasatch Stake in the field. The saloon evil. ... R. S[moot]. Expressed a desire to magnify the office of an apostle. The great evil existing in the world and to some extent among our people of restricting and limiting by unlawful means the number of children in our families; warned the saints against the practice. The evil growing out of club life and secret societies. Word of wisdom. Virtue among the Jews. The judgments of God being poured out upon the nations. Tithing. ... 4 p.m. Priesthood meeting, Pres. Hatch presiding. Apostle Reed Smoot took up the question of non-tithe-payers. Said that the duty o
f visiting and converting non-tithe-payers rests upon the bishopric of the wards. Gave some important instructions upon the matter of tithe-paying. R. C[lawson]. I made remarks upon the same subject and suggested that it be the duty of the bishop and one or both of his counselors to visit and convert, if possible, each non-tithe-payer. ... Meeting of the priesthood and brethren to be set apart. Remarks were made by Pres. Hatch, Reed Smoot, and myself in relation to the members of the high council and alternates keeping the word of wisdom and paying tithing. We all felt they should do so or resign. The alternates now about to be set apart were questioned and said they would endeavor to observe these laws. (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

Mormon Tithing Timeline /Chronology
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