Handbook of Instructions (1940): Tithes

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by Seattle Jon (bio)

My youngest brother recently gifted me a Handbook of Instructions from 1940 signed by first presidency members Heber J. Grant, J. Reuben Clark, Jr. and David O. McKay. At 170 pages, the handbook is much shorter then our current versions (Handbook 1 alone is 186 pages) yet contains some interesting rulings and regulations - and language - which I'll share over time on MMM.

Persons Exempt from Payment of Tithing

Aged persons without incomes; women who have no income separate from that of their husbands; children who have no individual source of revenue; and persons dependent entirely upon federal or other relief are exempt from the payment of tithes. Those receiving federal or other relief may be considered exempt because the relief rendered is supposedly only sufficient to supply their absolute needs. All Latter-day Saints should be encouraged to cultivate the spirit and practice of tithepaying when conditions are such that they are able to earn.