Pages 7-11

Pages 7-11

the annual tithing reports, they should satisiy themselves that these accounts are correctly and properly ept. 15..In order that,tithing affairs mayhavethe necessaryattention, it.isvery importantthat theBishops ot Wards be prompt in making monthly cash remittances, quarterlyestimatesof tithesonhand,hyearly charity awcnuntstatements,andotherinformationrequired from time to time. 16.In couclusion,we desire to impress upon the prrsiding oficers in the Wards and Stakes of Zion the rreessity of diligently teaching and observing the law ..l tithing, urging its importance to the temporal and -jpiritual welfare of the Latter-day Saints'and the many .-sings promised to those who observe this law in the pirit and meaning thereot. Praring that the blessings of the Lord may rest jin you continually in your labors among the Saints, 'e remain your brethren in the Gospel, Laxena CSneiu, Ge. Q. Cannen, Josejf G. CSmitk, I'm. B: Prvestan, FIRST PRESIDENCY. R. J: Butan, Irfn R. OUinder: ·PRESIDING BISHOPRIC.

Dinstuctions to Bishohs and Stake Githing Clenks. COMPILING TITHING REPORTS PRESIDING BISHOP'S OFFICE, SALTLAKE UITY,DecemberI,1899. "WARD TITHING ACCOUNTS." We have this day forwarded to the Stake Tithing rived and disbursed in the wards for the year lank No. 1, Ward Tithing Record, Ward Tithing Record,oxtrasheets. 3, Ward'Account Current, 4, Ward Balance Sheet, 5, Ward iist of non-tithe payers. "WARD TITHING RECORD."" " This should contain the nanes of all thc tithe-payers uauuuuuspai-pyeach,as tarasprac- proper and full name of each tithe-payer, Group

similarnames together,particularly in the instance families.enteringseniororheadsoffamiliesfirst.E tithe-payermust,have aseparateaocount and asepar entry on the'record,whether the amount be large small. This.reeord whenfilled-and returned to:it ofiee,will becarefullybound andpreserved forre ence,henceneatness inpenmanghip and carein rangement should be strictly.observed.In orderto tainuniformityincompilingthisrecord,wehavem aprinted form,& copyof which will be furnished by StakeTithingClerk.. "WARDACCOUNTCURRENT." Upon thisblank shouldbeentered-- First-Thetitheson hand at the.beginning of. year, which should correspond with the amounts, kind, reported on hand at the close of the year1893. Second--Receipts under headings as indicated the Ward balance sheet: Tithes received during year 1899; Profits in handling,as increase in cash vah ofproduce,stock,etc.;Exchanges;Receiptsfrom.$ other source, as reseipts from Presiding Bishop's fice; Collections made on suspenseaccounts;Reccip from other Wards and the Stake Office; Receipts ty weigh scales; Rents and all other items not accounk forin other columns. several headings notedon'Ward Balanice sheet asf lows: Forwarded to Trusteein Trust, Prcsiding Bigho Offce and Bishop's General'Storehouse; Paid on P siding Bishop'sOfce orrlera gnngwal;-Paid cu yuut -ing -accounts; Exohanges for otherkinds; Losses handling; Paid on Presiding Bishop's Omce orde chargeable to the Stake; Cumpensation paid to Bishi and Stake Tithing Clerk; Improvements and generale penses. The General Fxpense account should be divid

gder proper sub-headings,'as' freight, fuel and light, restockexpense,and otherappropriateheadings Care ould be taken to detail all expenses under columns and lf: If any losses are.made'inhandling thper pable tithes, full explanation of'the. cause of such loss Souldbegiven onthisblank. All receipts should be listed following the de- rtment classification as arranged' on the Ward whose faror the receipt is made, department, mierand amount in each instance.Do not re- ern these receipts with your reports. Individual rripts should be retained by the tithe-payer as they are prnperty. and the Storehouse receipts kept-by p: Bishop, unless there is a discrepancy between any pceipt and the statement furnished by the Trustee-in- rust's Offce and the Presiding Bishop's Ofice: in this : the receipt should be returned for examination and orreetion. Tithes disbursed on P. B. O. orders should be en- hing Clerk on application. "WARD 'BALANCE SHEET.""