Pages 3-6

Pages 3-6

SALT LAKE CITY,UTAH, December1st,1899. o'the Presiclents of Stakes, Bishops of W'urds and Stake Tithing Clerks in Zion: arBrethren: 1. In view of the importance of the subject of Tith- Fz and its bearing on the welfare of the Latter-day rinta we direct the attention of those who have charge tithing affairs, in the several Wards and Stakes of ion, to this subject, and issue the following, instructions nncerning the receiving and disbursing of the tithes. nuse, are responsible for the receiving, caring for and Ebursing of the tithes in thcir respective Wards, sd should give the matter their personal attention. pey should see that the tithes are kept in good ndition and nothing allowed to waste for wantof proper pair, side-walks graded; and if water can be obtained, planted around the side-wallks, so that the appear- nee of the Bishops' Storehouses will be in keeping, at ucwbuiiuingsareneededforthepropei the StukeTithing Clerk. HISTORIAN'S OFFICE LIBRARY

.2 3..Asthetimeisnowapproachingformaking.te annual reports,'we request the Bishops todesignate date for settling tithing, not later than Januaryrl0ce 1900, who should be present on that occasion with thel counselors.., Every member of the Ward shouldxE notifiedbytheteachers(intheirvisits from house) the time and place appointed for settling tithing.Th Bishop's General Storehouse will be open to receir produce and miscellaneous tithes, for credit in the yes 1899,until January6th,1000,butthebookswill'remai open for cash remittances for credit in the year I89s until January 3lst, 1900. Bishops and others desirin credit at the general ofices should forward advice beforethe datesmentioned. 4.Aninventoryofthetithes on hand should'b taken at the close of the annual settlement, by weight measurementsund descriptions, and a fair cash valuatig. placed on each article or cind.An estimate of the pre ent cash yalue of tithing real estate, building3, improve Thisshouldbe correctness ofallWardreports. Should tithepsy tithes, it should be accepted, so as to rcduce the los and expense of handling produce. In all matters con Presiding Bishonric. b. The Bishops will please remit monthiy, to Presif of other kinds of tithes.

credited atafair cashmarketprice at thetimeit rceived.This will insure an equality of credit for ihing. i. Receipts should be given the tithe-payers and he stub accurately made out. This will materially as- iot in making a correct and satisfactory settlenent with h..I'residingBishopric. ". Ablank will be furnished in which should be rown. Great care should be exercised in making ur !:h.(hurch. pr sh on shorttime credit.

der. If this cannot be done,in consequence oft amount or conditions ot its payment, credit the party accountinwh osefavor itisdrawnwiththefull amoun ot thsorder andthen chargeallpaymentsthereo Everyeffort should bemadetopay all orders in full'be forethecloseofeachyear. 1l. Orders payablein"assorted produce"should paid with a fair proportion of the Kinds of produce receite (including perishable articles) at theoffice or offices which the order isdrawn.In making payment onorde chargeabletotheStake,suffcientatleastshould charged for the article or kind to cover the origint tithing credit allowed and the cost in handling, so ths nolosswill beincurredbytheStorehouse. 12.ThePresidencyad HighCouncilof eachStag of Zion will please make a distributionof the lo per cep allowed the Bishops for handling the tithes, whi? should be dune not later than April lst of each year, api submitted to the PresidingBishopric for approval. 13.The Ward and Stake TithingtJlerk shoulds in harmony with the Bishops and under 'their directio The StakeTithingClerkshould compiletheWard repog and make up the general tithing accounts of the Staks This clerk is selected by the Bishop3 of Wards Presidenoy of the Stake; he should ba a good penma not only of the Stalke oflcers,. but of the Latter-dey Saintsgenerally.. I+. The Presidency of each Stake ahonl ee th the Bishops ol Wards receive, store and disburse ta asoutlined inparagraphNo.2.As the Presidency the Sta e are required to certify to the correctnesid