--- title: Improvement Era description: Monthly periodical of the Mormon church, 1897 onward. This library holds the issues of November 1897 to December 1930. authors: - Preston, Wm. B. collections: - periodicals tags: - magazine - improvement-era periodical: Improvement Era volume: 2 number: 6 published: 1899-04 publisher: Young Men’s Mutual Improvement Associations publisher_place: Salt Lake City language: en type: magazine reference: 'Preston, Wm. B., "More About Tithing," *Improvement Era* 2, no. 6 (April 1899): 464–466.' source: url: https://archive.org/details/improvementera26unse transcription: Transcribed from the Internet Archive scan of each issue (the item for each issue is named in the issue's own source); unnumbered advertising leaves are omitted, printed page numbers are kept as page markers. identifier: improvementera26unse start_page: 464 end_page: 466 rights: status: public-domain basis: US publication 1930 or earlier (published 1899-04) source: https://archive.org/details/improvementera26unse publication_year: 1899 note: The Internet Archive item metadata carries a blanket "© Copyright by Intellectual Reserve, Inc." notice. The library owner judged it inapplicable because this issue was published in 1899, before 1931; a scan-level notice does not restore copyright. --- # More About Tithing MORE ABOUT TITHING. BY WILLIAM B. PRESTON, PRESIDING BISHOP OF THE CHURCH. The following communication on the subject of tithing was received by the Editors of the Era and submitted to Bishop Preston for consideration. He has very kindly answered the questions and we herewith publish the two communications. THE LETTER ADDRESSED TO THE EDITORS OF THE ERA. Dear Sir: In No. 4, Volume II of the Era we notice an article from the Presiding Bishop of the Church in answer to an inquiry upon the question of tithing, which to us does not cover the ground so as to make it explicit; we know what the revelation on the subject says and the authority quoted, but those references do not give satisfactory answers to the cases that arise. We therefore ask you one or two further questions as follows: ' Take the case of a farmer who borrows or buys grain to plant his crop and is under the necessity of employing a hired hand during the year to help him in farming. Now, shall the farmer pay back the grain borrowed or purchased to plant, and after deducting that and the value of the services of the hired help from the products of the farm, then on the remainder pay one tenth as a tithing? Or shall he pav one-tenth of that produced without considering the above named expenses? And if he pays without considering the expenses of hired help, or rather without first deducting it from that produced, and the hired man then pays a tenth on that given him for his services, is not more paid on the products raised than is contemplated by the law? MORE ABOUT TITHING. 465 Again, take the case of a laborer who living in A , gets a job of work in B , and goes by rail at an expense of, for the round trip, $100. He earns at the job $1,000 including his local expenses. What is his just tithing on the $1,000? By answering these questions you will greatly oblige, and it will give satisfaction to a great many people now at sea on the question. Very respectfully. BISHOP PRESTON'S ANSWER. In answering these questions, Bishop Preston submitted the following letter to the Editors of the Era: — Dear Brother: I beg to acknowledge receipt of your letter dated March 7th, enclos- ing a communication from two of the brethren on the subject of tithing. These brethren propound further questions concerning the law of tithing, claiming the letter published in the March issue of the Improvement Era was not sufficiently explicit. The first question is: "Take the example of a farmer, who borrows or buys grain to plant his crop, and hires help during the year to assist him on the farm. Now shall the farmer pay back the grain borrowed or purchased to plant his crop, and after deducting that and the value of the services of the hired help from the products of the farm, then pay on the remainder one tenth as a tithing; or shall he pay a tenth of that produced without considering the above named expenses?" He should deduct the''grain borrowed to plant the crop and also the amount paid to his hired help. The balance is his interest, from which he should pay one tenth to the Lord's storehouse, as a tithing; the hired help should pay his tithing on that v/hich the farmer pays to him for services. The second question is "A working man gets work in another town. He goes by rail at an expense of $100, and earns $1,000, including his local expenses. What is his just tithe on the $1,000?" This man would have $900 as his interest, on which he would be owing the Lord's storehouse one-tenth, or $90, leaving $810 with which to support his family, educate his children, pay his fast offerings and donations for the poor, assist in spreading the Gospel, donate for local benefits, (as meetingr 466 IMPROVEMENT ERA. houses and their maintenance) support the Mutual Improvement Association, etc., etc., and thereby manifest unto the Lord that he is worthy of all the blessings promised to those who strictly observe the law of tithing in the spirit and meaning thereof. If the Latter-day Saints will study the revelation on tithing with prayerful hearts and a desire to understand what the Lord meant when he gave the revelation to the Prophet Joseph Smith in answer to his prayer on July 8th, 1838; "0 Lord! show unto thy servant how much thou requirest of the properties of thy people for a tithing" (see Doc. and Gov. Page 418,) they will be able to more readily understand the law of tithing as it applies to his people in all the varied pursuits of life. I can bear testimony that the Lord is always ready and willing to answer the prayers of his people, if they will ask in faith. The heavens and earth are full of blessings for those who manifest in their lives their willingness to keep all the commandments of God, revealed for the salvation of mankind.