The Brigham Young Center

Instructions to Bishop Rowberry

Enter on the debit side of the General Tithing Department Account all sums disbursed by you, on the date thereof, and take a receipt for every such disbursement, which will become your voucher to accompany your account, with this Department: also amount of property lost and deficiency in weighing and measuring grain, &c. and at the end of the year when you are closing your account, add the amount of property on hand. On the credit side first enter the amount of property on hand (if any) at the last settlement -- all profits realized in trading property and increase of stock after it comes into your possession, all sums received by you, otherwise than tithing, and the total amount of tithing received as ascertained from the schedule at the close of the year.

You are herewith furnished forms to enable you to make the above entries and close your accounts correctly.

You have no authority to draw an order on any bishop for any kind of Tithing, or receive and pay any orders, but those printed ones issued from this Office. If you require to transfer tithing to the credit of any person in another ward, write to this office the particulars and you will be furnished a proper order on that bishop.

If you have grain &c hauled to the General Tithing Store, on labor tithing instruct those persons so hauling to get an order from this office on you, to credit them the amount for labor so performed.

It is expected that you will make out your accounts up to the 31st December every year, and forward them to this Office the first opportunity thereafter.

David O. Calder Clerk
Presidents Office, General Tithing Department
G.S.L. City
Sept 29. 1859