Council of December 7, 1837
Bishop Edward Partridge and his counselors submit to the high council a plan to raise funds for the church based on an annual contribution of 2% of a man's net worth.
Date December 7, 1837
Location Kirtland
Description Council met pursuant to adjournment … Council of December 6, 1837
Clerk Oliver Cowdery
Open Prayer by John Whitmer.
Minutes Clerk reads the minutes of yesterday's meeting.  
Fiancial report   Bishop Edward Partridge reads report of the "committe on Church revinue," then clerk reads it, "then engrossed for a third reading."   engross: make a fair copy of a legal document.
Report   Committee was appointed yesterday by:  
Tithing plan   a general council in the Land of Zion for the purpose of adopting a plan whereby the church of Latter Day Saints may voluntarily raise means by tithing themselves to be a fund ready at all times to assist the poor with. and also to compensate the Servents of the Lord for their services in attending to the business of the church. and for other necessary purposes. …  
Annual freewill offering   First. We believe that a voluntary freewill offering from year to year will not only be pleasing in the sight of the Lord but will be in some degree fullfilling of the law of consecration.  
Percentage of worth is fairer   Secondly. We believe that a per centage on what a man is worth, is a more equal mode of raising funds than the tithing of what a man raises or his income from year to year.  
Widows and poor should not be tithed   Thirdly. We believe that widows generally and all other families not worth over seventy five dollars each, shoul not be require to tithe themselves and yet retain an honorable standing in the church    
Annual statement of worth   Resolution 1: Every man provide the bishop an annual statement of his worth after deducting his "honest debts."  
Determine percentage needed

Pay to Keeper of Lord's Storehouse
  Resolution 2: At the beginning of each year, the high council with the bishop and his council will decide the percentage needed for the coming year and report it to the church. The amounts to be paid to John Corrill or his successor, subject to the order of the bishop.  

John was named Keeper of the Lord's Storehouse on ¶ Council of May 22, 1837 and approved by the ¶ Assembly of November 7, 1837

Payment method   Resolution 3: Every man pay with gift of deed or by signing a subscription form like the one attached.  
Recommendation   Because this year is nearly over, the committee recommends that this report be read at meetings of elders throughout the region, and the brethren pay five mills per per dollar as soon as they can, in commodities.  
2% on net worth for 1838

Circulate form for all to see generosity
  The committee believes a 2% assessment on net worth will suffice for 1838. The subscription paper is to be circulated "so that all who are willing to tithe themselves may have an opportunity of manifesting their generosity."  
Those unwilling   Those unwilling to comply with this plan until a better one is suggested, should:  
Weak in the faith

Covetous

No part in kingdom
  be considered weak in the faith and also under the influence of covetousness to that degree that their case must be considered hopeless until they repent: for the scripture informs us that a covetous man who is an idolator hath [not] any part in the kingdom of God.  
  The subscription paper should not be circulated outside the stake.  
Committee members   Isaac Morley
Edward Partridge
John Corrill
 
Pledge   The Subscription paper  
Church funds depends on donations   We the undersigned subscribers feeling a deep interest in the prosperity of the Church of Latterday Saints and believing that the prosperity of the Church in some degree depends upon our providing a fund for the purpose of defraying the expenses of the church:  
To help poor, pay officers   In assisting the poor, in remunerating the officers of the church for the time which they are necessarily employed in doing the business of the same:    
Build meeting houses, etc.   in building houses of publick worship and all such other expenses as shall be deemed necessary by the authorities of the church for the good of the same,  
Voluntary is better than forced   And believing that voluntary tithing is better than Forced taxes;  
Agree to pay church agent   we therefore each of us agree to pay {to} into the hand of the agent of the church John Corrill or his successor in office.    
Subject to bishop   Subject to the order of Edward Partridge the Bishop or his successor in office:    
2% of net worth   to be expended for any or all of the above named purposes: two cents on the dollar or one fiftieth of what we are worth after deducting what we owe.  
Will give bishop an inventory of property in 1838   We further agree that we will furnish the Bishop with {furnish} a scedule or inventory of our property at or before the time we pay to the agent of the church the above named percentage which we agree shall be done in the course of the year eighteen hundred and thirty eight.
 
  Far West Dec 1837.  
Resolutions pass   Resolutions 1 and 2 pass. Thomas B. Marsh (h) and others offer an ammendment to #3, then withdraw it, and the resolution passes.  
More discussion

Reconsider next week
  Much discussion ensues, "and the Item of church revinue dismissed till one week from Saturday next."   The plan was never implemented. Not mentioned again in the Far West Record.
Stake presidency and Oliver join committee   David Whitmer and John Whitmer , W. W. Phelps , and Oliver Cowdery are added to the committee.  
Intermission   Adjourn until candlelight.  
Discussion of northern land   Oliver and David W. Patten (h) report their exploration of the north country. Report is accepted. The subject laid over until bills of surveys are complete. Frederick G. Williams is added to committee which now considts of these three and Lyman Wight.  
George Grant   Council agrees to give George Grant a lot for his aged father near his "in onsideration of past services rendered the expedition in staying behind to bring in the camp utensils with the teams."  
Services of subscription committee   The bishop and his counselors are appointed a commitee to study the services of the committeee appointed to obtain subscriptions and build a house for worship, and report.   In other words, report their own hours, expenses.
  Adjourn to Saturday, December 16.    
Close   Prayer by the clerk, Oliver Cowdery.    

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