-- 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/
