Another important feature of the church rule that was established at this time was the tithing system, announced in a "revelation" (Sec. 119), which is dated July 8, 1838. This required the flock to put all their "surplus property" into the hands of the Bishop for the building of the Temple and the payment of the debts of the Presidency, and that, after that, "those who have thus been tithed, shall pay one-tenth of all their interest annually; and this shall be a standing law unto them forever."
Ebenezer Robinson gives an interesting explanation of the origin of tithing. *In May, 1838, the High Council at Far West, after hearing a statement by Rigdon that it was absolutely necessary for the church to make some provision for the support of the families of all those who gave their entire time to church affairs, instructed the Bishop to deed to Smith and Rigdon an eighty-acre lot belonging to the church, and appointed a committee of three to confer with the Presidency concerning their salary for that year. Smith and Rigdon thought that $1100 would be a proper sum, and the committee reported in favor of a salary, but left the amount blank. The council voted the salaries, but this action caused such a protest from the church members that at the next meeting the resolution was rescinded. Only a few days later came this "revelation" requiring the payment of tithes, in which there was no mention of using any of the money for the poor, as was directed in the Ohio "revelation" about the consecration of property to the Bishop.
* The Return, Vol. 1, p. 136.
This tithing system has provided ever since the principal revenue of the church. By means of it the Temple was built at Nauvoo, and under it vast sums have been contributed in Utah. By 1878 the income of the church by this source was placed at $1,000,000 a year,* and during Brigham Young's administration the total receipts were estimated at $13,000,000. We shall see that Young made practically no report of the expenditure of this vast sum that passed into his control. To Horace Greeley's question, "What is done with the proceeds of this tithing?" Young replied, "Part of it is devoted to building temples and other places of worship, part to helping the poor and needy converts on their way to this country, and the largest portion to the support of the poor among the Saints."
* Salt Lake Tribune, June 25, 1879.
As the authority of the church over its members increased, the regulation about the payment of tithes was made plainer and more severe. Parley P. Pratt, in addressing the General Conference in Salt Lake City in October, 1849, said, "To fulfil the law of tithing, a man should make out and lay before the Bishop a schedule of all his property, and pay him one-tenth of it. When he hath tithed his principal once, he has no occasion to tithe again; but the next year he must pay one-tenth of his increase, and one-tenth of his time, of his cattle, money, goods, and trade; and, whatever use we put it to, it is still our own, for the Lord does not carry it away with him to heaven."* Millennial Star, Vol. XII, p. 134.
The Seventh General Epistle to the church (September, 1851) made this statement, "It is time that the Saints understood that the paying of their tithing is a prominent portion of the labor which is allotted to them, by which they are to secure a future residence in the heaven they are seeking after."* This view was constantly presented to the converts abroad.
* Ibid., Vol. XIV, p. 18.
At the General Conference in Salt Lake City on September 8, 1850, Brigham Young made clear his radical view of tithing—a duty, he declared, that few had lived up to. Taking the case of a supposed Mr. A, engaged in various pursuits (to represent the community), starting with a capital of $100,000 he must surrender $10,000 of this as tithing. With his remaining $90,000 he gains $410,000; $41,000 of this gain must be given into the storehouse of the Lord. Next he works nine days with his team; the tenth day's work is for the church, as is one-tenth of the wheat he raises, one-tenth of his sheep, and one-tenth of his eggs.*
* Ibid., Vol. XIII, p. 21.