by bishops was to be taken to the stake storehouse. Stake presidents would then be responsible and accountable to the Presiding Bishop of the Church for tithes received from wards in their stakes. The Morgan Stake tithing storehouse and bam were located directly south and in back of the original tabernacle, and the tithing office was located on the comer of State and Main Streets. Later the storehouse and barn were moved to the south side of Main Street across from the present Morgan High School. As a member of the stake presidency, Samuel Francis was responsible for the tithing program of the stake.79 It is difficult to comprehend the amount of work and time necessary in those early days of the Church to care for tithes and offerings. Bishop George Thackery of Croydon made many trips to Morgan by horse and wagon to take perishable goods to the tithing storehouse in Morgan. This was not an easy trip, even after the railroad made apassable road from Croydon to Morgan.80 Bishops from Mountain Green, Peterson, Porterville, and the other outlying settlements had the same problem. Writing receipts posed another problem. A cash value had to be assigned to the commodities, and all offerings had to be carefully recorded so that an accounting could be held at the end of the year. A receipt to the bishop's storehouse, number 238, lists a donation made on 30 June 1898 by Ann Fry, wife of President Fry. It reads as follows: 2 pounds butter 30 cents 4 pounds butter 40 cents 4 dozen eggs 40 cents Total $1.10 It is signed by Bishop Charles Turner of the South Morgan Ward, Morgan Stake.81 Charles Turner, as stake custodian of tithes, under direction of Samuel Francis, had the responsibility to care for the tithing of the entire stake. From his journal it is possible to understand a little better how much time was required to implement the instructions from the First Presidency about tithing. During the first week in January 1896, Charles Turner made the following entries in his journal: January 2, Thursday: Booked up some tithing accounts and took in a little cash. January 3, Friday; Did up my chores today and wrote out tithing receipts until 10:00 o'clock this evening and have been very busy all day. January 4, Saturday; Did up chores. Got tithing books and receipts togetherandwenttostakepriesthood meeting. . . Heard Bishops' reports, reported myself and heard the Presidency all speak. Done considerable business with the Bishops. January 5, Sunday, (1896): Fed tithing stock.82 Continuing with Charles Turner's journal, it is possible to learn more about the kinds of tasks necessary to implement the law of tithing in Morgan Stake: 66 • ■* ' E S <|! J....1.. ^.,,.-^.J..y.,„... *tJ»./,..„ -i-:*iB9>i igfcjfferxr]