-- Nov 30, 1900
Sisters Emeline B. Wells and Elmina S. Taylor called upon President [Lorenzo] Snow to get advice as to what architect they should employ in the erection of the new woman's building they are contemplating building. President Snow suggested Don Carlos Young. At the solicitation of Dr. James E. Talmage, President Snow and Bishop [William B.] Preston visited the Deseret Museum. Attended interview with President [Lorenzo] Snow, and later a conference between the President, the Presiding Bishop of the Church [William B. Preston] on the one side, and the Governor of the State [Heber M. Wells], and members of the State Board of Land Commissioners on the other. The question under consideration was the disposition of the Deseret Museum now that the University of Utah has vacated the building previously occupied by the two institutions jointly. Today the control of the building passes from the control of the University authorities to that of the State officials. The result of the conference was that the State officers granted to the Museum the entire building together with the grounds and the other structures situated thereon, for a term of one year or until other quarters are provided for the Museum. It has been decided by President Snow that the Museum be permanently housed in the new building now in course of erection on the old "Council House" corner, now the property of the Deseret News. This promises the best accommodations within sight and will be of a great improvement as to location and space on the present quarters. (1)
-- 30 November 1900
[Wife of Lorenzo Snow] Death of wife Sarah Ann Prichard (2)
-- Dec 1, 1900
General Instructions on Tithing-- Salt Lake City.
GENERAL INSTRUCTIONS to Presidents of Stakes and Bishops in Zion.
Salt Lake City, Utah, December 1st, 1900.
DEAR BRETHREN:
The time is now approaching for the settlement of Tithing for the year 1900, and for making up the annual reports. We, therefore, direct the attention of those who have charge of tithing affairs in the several wards and stakes of Zion to this important subject, and issue the following instructions respecting the receiving and accounting for the tithes.
CARE OF TITHES
2. The Bishops, as stewards of the Lord's Storehouse, are responsible for receiving, handling and disbursing the tithes, which should have their personal attention. Tithes should be kept in good condition, and nothing allowed to waste for want of proper care. Tithing premises should be kept in repair, sidewalks graded and free from weeds. If water can be obtained, trees might be planted so that the appearance of the Bishop's Storehouse will be in keeping at least, with the general surroundings of the neighborhood. Where building are needed for the proper handling of farm products, the Bishopric will please forward an application to the Presiding Bishop's Office, together with an estimate of the cost. Blank forms for this purpose will be furnished on application.
TITHING SETTLEMENT
3. We request the Bishops to designate a date for settling tithing (which should commence not later than December 20th, and conclude December 31st, 1900) who should be present on that occasion with their counselors, and every member of the ward notified by the teachers of the time and place appointed for settling. The books of the general offices at Salt Lake City, will close on December 31st, 1900, for credit of that year. All produce shipments and cash remittances received after that date, will be credited in the following year. Bishops will please deliver to the Stake Tithing Clerk, the annual ward reports, not later than Jan. 10th, 1901. The Stake Tithing Clerk is expected to deliver complete ward and stake reports at the Presiding Bishop's Office not later than Feb. 1st, 1901.
It has been the custom, in some instances, for the Stake Tithing Clerk to visit each ward, and make up the Bishop's report. As the annual reports are required early in the new year, we recommend that Bishops select some suitable and competent person in the ward to make up these accounts, providing they are unable to do this themselves.
ANNUAL INVENTORY
4. The Bishopric of the ward will please take a careful inventory of the tithes on hand at the close of the annual settlement by weights, measurements and description, and place a cash value on each article or kind. An estimate should be made of the present cash value of tithing real estate, buildings, improvements, fixtures, furniture and implements. As the Bishop's counselors are expected to certify to the correctness of all ward reports, we request that they be present and assist, not only during annual settlement, but in making up the ward reports and taking the inventory; in fact, they should be familiar with the contents of all the reports.
CASH REMITTANCES
5. The Bishops will please remit monthly to President Lorenzo Snow, Trustee-in-Trust, all cash received by them on tithing, as also the cash proceeds from sales of other kinds of tithes. Cash remittance forms will be furnished to each Bishop, which will materially assist in making a correct accounting at the close of the year. We request that, commencing with the year 1901, said forms be used exclusively when forwarding cash to this city.
TITHING CREDIT
6. The Bishop is the proper person to decide the value of all kinds of tithes received in his ward, for which the tithe-payer should receive a credit based on the cash market price of the article or kind at the time it is received. Where persons, owing produce, live stock, or any other kind of tithing, wish to pay cash instead, they should have the privilege of doing so by paying the current cash market price for the tithes so redeemed. In no instance must Bishops refuse tithing when offered in kind.
TITHING RECEIPTS AND VOUCHERS
7. A proper receipt should be given for all kinds of tithing received which should state the kind and quantity in every instance, and the stub should be accurately filled out. This will materially assist in making a satisfactory settlement with each tithe-payer at the close of the year. Blank tithing receipt books will be furnished free on application to the Stake Tithing Clerk.
Vouchers must be taken for all payments to Bishops and Clerks, improvements and general expenses, and no payment should be made on any other account unless authority, in writing, is first obtained from the Presidency of the Church or presiding Bishopric.
RECORD OF TITHEPAYERS AND NON- TITHEPAYERS
8. Respecting the additional information required on the tithing record, where persons have paid a full tithing, the word "Yes" should be written in the space provided on the record. Said space should be left where less than a tithing has been paid, but the Bishopric should give an explanation, in every instance, why a full tithing has not been paid. Provision is made for this in the column headed "Remarks."
In making up the list of non-tithepayers, please state opposite the name of each person, what occupation, Priesthood, if any, and ecclesiastical position in the ward or stake, and the reason, in every instance, why tithing has not been paid for 1900. We trust the Bishopric will exercise care and fatherly consideration in making up this report so that no injustice will be done. No person should be reported as a "Non-tithepayer" unless they could pay tithing and have not done so.
LOANS OF TITHES
9. No tithing credit should be given to any persons whatever on promises to pay at some future date, nor should the tithes be loaned or persons be allowed to draw from the Tithing Storehouse unless they have written authority from the Presidency of the Church or presiding Bishopric. This applies to all officers as well as to other members of the Church. The Bishops, however, are not restricted from selling produce, merchandise, live stock, and other articles to reliable parties on short time credit, when it is necessary in order to sell the tithes for cash.
PAYMENT OF PRESIDING BISHOP'S OFFICE ORDERS
10. All Presiding Bishop's Office orders, issued on wards or stakes, should be taken up when presented for payment, properly endorsed by the person in whose favor the order is drawn, charged to the Bishop's General Storehouse and paid in full in the kinds specified on the order. If this cannot be done, in consequence of the amount or condition of its payment, credit the party or account in whose favor it is drawn, with the full amount of the order, and then charge said account, with all payments made thereon. Every effort should be made to pay all orders in full before the close of each year.
HOW TO PAY ORDERS
11. Orders payable in "assorted produce and merchandise" should be paid with a fair proportion of all kinds of tithes received (including perishable articles) at the office on which the order is drawn. In making payment thereon, sufficient, at least, should be charged for the article or kind to cover the tithing credit allowed, and the cost of handling, so that no loss will be incurred by the storehouse. All cash received from sale of tithes should be remitted to this city as instructed in paragraph No. 5.
BISHOP'S PERCENTAGE
12. Respecting the 10 per cent which was authorized by the late President John Taylor, as compensation to the Bishops and Clerks, the Presidency and Bishops of each stake will please meet at the first convenient date in the new year, when a careful estimate should be made of the value of the services rendered by the Stake Tithing Clerk in compiling the annual Stake reports, which should be mutually agreed upon between the Stake Presidency and the Bishops. In making said allowance, no services should be considered other than for compiling the annual reports as stated above. After his salary has been determined upon, it should be deducted from the 10 per cent and the balance distributed to the Bishops according to the amount and value of the services rendered in handling the tithes of their respective wards. In making this distribution, consideration should be given as to the kinds of tithes received in each ward and the labor necessary to handle same to the best interests of the Church. It may be necessary to allow more than 10 per cent to wards remotely situated from a market or railways, which should be offset by a corresponding reduction in wards adjacent to a market or railway, or where the bulk of the tithing is cash.
STAKE TITHING CLERK
13. It is the duty of the Stake Tithing Clerk to compile the annual reports of the Stake and to render the Bishops clerical assistance when called upon to do so (for which latter service he should be paid by the Bishop as may be mutually agreed upon). This clerk is selected by the Presidency of the Stake and the Bishops with whom he should act in harmony and under their direction. He should be a good penman and accountant and have the confidence and good will, not only of the Stake officers, but of the Latter-day Saints generally. It is not desirable that members of the Stake Presidency or Bishops should perform the duties of the Stake Tithing Clerk, nor should the Stake Tithing Clerk receive, handle or disburse the tithes. This is the duty of the Bishops as instructed in paragraph No. 2.
STAKE PRESIDENCY
14. It is the duty of the Presidency of each Stake to see that the Bishops of wards receive, handle, disburse and account for the tithes agreeable to instructions contained in this communication; that tithing premises are kept in good condition, and, as the Presidency are required to certify to the correctness of the annual tithing reports, they should satisfy themselves that the ward and stake accounts are correctly and properly kept.
CHARITY ACCOUNT
15. The usual half-yearly charity report has been discontinued and in lieu thereof an annual statement of receipts and disbursements will be rendered by each ward and the annual tithing reports. Diligent efforts should be made to render the necessary assistance to the worthy poor with fast offerings and assistance obtained from the Relief Society without drawing funds from the Tithing Storehouse. But, if in the opinion of the Bishopric, such funds are insufficient, an application should be made on the annual charity report for whatever funds are necessary to make up the difference.
DISPOSITION OF TITHES
16. We have noticed with pleasure the interest taken by the Bishops in handling the tithes and the large amount of produce and live stock that has been sold for cash and proceeds forwarded to this city. We take this opportunity of thanking the Bishops for their intelligent attention to this important subject. Unless Bishops have been otherwise directed, it is expected they will sell all kinds of tithes for cash whenever a reasonable opportunity occurs to do so and remit the proceeds to this city in the usual manner.
In conclusion, we desire to impress upon the presiding officers in the wards and stakes of Zion the necessity of diligently teaching and observing the Law of Tithing, urging its importance to the spiritual and temporal welfare of the Latter-day Saints and the many blessings promised to those who observe this law in the spirit and meaning thereof. Praying that the blessings of the Lord may rest upon you continually, we remain
Your Brethren in the Gospel, LORENZO SNOW, GEORGE Q. CANNON, JOSEPH F. SMITH, First Presidency. {1900-December 1-Original pamphlet, Church Historian's Library,} (3)
Endnotes:
1 - Journal History; James E. Talmage, Diary
2 - http://en.wikipedia.org/wiki/Lorenzo_Snow#Wives_and_children
3 - Clark, James R., Messages of the First Presidency (6 volumes)
LDS History Chronology: Lorenzo Snow
Mormon History Timeline: the life of Lorenzo Snow
http://lds-church-history.blogspot.com/
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