The tithing system of the Church, so often denounced as oppressive, and as imposing an arbitrary ecclesiastical tax, is in reality a system of free-will offerings. True, the members, by the law of the Church, are under moral obligation to pay one-tenth of their interest annually. But from the very nature of the principles on which churches exist, they being voluntary associations for the fostering of spiritual life, and the achievement of moral and charitable ends--in which associations membership cannot be compelled--there is no compulsory means of collecting this or any other church revenue. Tithing is a voluntary offering for religious and charitable purposes, and not a scheme of extortion for the enrichment of the higher officials. Service in the interest of the Church is given, for the most part, without monetary compensation; where compensation is allowed it is moderate; the high Church officials are not rich, but in the majority of cases are men of limited means, and where it is otherwise their wealth did not come from the tithes of the people; these facts are a complete refutation of the slander that our tithing is a system of extortion practiced upon the people for the enrichment of the priesthood. Like the Church government throughout, the tithing system operates upon the principle of free will and the consent of those who hold the faith to be divine. Neither in mental attitude nor in conduct have we been disloyal to the government under whose guarantee of religious freedom our Church was founded. The Book of Mormon proclaims America to be the land of Zion; a land dedicated to righteousness and liberty; a land of promise to certain branches of the house of Israel, and also to the Gentiles. It declares that God will fortify this land against all other nations; and "he that fighteth against Zion shall perish." By revelation to Joseph Smith the Prophet, the Lord declared that he had established the Constitution of the United States through "wise men raised up unto this very purpose." It is also our belief that God has blessed and prospered this nation, and given unto it power to enforce the divine decrees concerning the land of Zion, that free institutions might not perish from the earth. Cherishing such convictions, we have no place in our hearts for disloyal sentiments, nor is there likelihood of treason in our conduct. Were we evil-disposed toward American institutions, or disloyal to the United States, we would be recreant to those principles to which by interest and education we are attached, and would repudiate the revelations of God concerning this land. In reaffirming our belief in the high destiny of America, our attachment to American institutions, and our loyalty to the United States, we declare that these sentiments, this loyalty, have outlived the memory of all the wrongs inflicted upon our fathers and ourselves.