(that is, the Twelve Apostles), and the Presiding Bishopric of the Church. I think there is wisdom in this. It is not left for one man to dispose of it, or to handle it alone, not by any means. It devolves upon at least eighteen men, men of wisdom, of faith, of ability, as these eighteen men are. I say it devolves upon them to dispose of the tithes of the people and to use them for whatever purpose in their judgment and wisdom will accomplish the most good for the Church; and because this fund of tithing is disposed of by these men whom the Lord has designated as having authority to do it, for the necessities and benefit of the Church, they call it "commercialism." What absurdity! You may just as well call their practices in passing around their contribution boxes, for collecting means with which to build their {293} churches, with which to pay their ministers, and with which to carry on the monetary affairs of their churches, "commercialism," as for them to charge us with "commercialism," because we handle the tithing of the Church, and appropriate and use it for the benefit of the Church.--_Apr. C. R.,_ 1912, pp. 5, 6. TITHING USED CAREFULLY AND FULL ACCOUNTS KEPT. I defy any man on earth to point his finger to a dollar that is wilfully wasted or stolen by the servants of God. The tithing books are kept as accurately and as perfectly as any books are kept in any bank. Every man who pays a dollar tithing gets his credit on the books; and if he wants to see that his credit is there he can go and see for himself. But we do not propose to open our books and show your accounts to every Tom, Dick and Harry in the land who never did pay any tithing. We do not propose to do that, if we can help it. But you Latter-day Saints who pay your tithes and your offerings, if you want to see for yourselves that you may be eye and ear witnesses, the books are open to you, and you can come and examine your accounts any business day you want.--_Oct. C. R.,_ 1905, p. 5.