The offices of the Aaronic Priesthood, graded upward, are deacon, teacher and priest, and the presidency of that priesthood is the bishopric. The bishop has charge of the Church property, and he receives and disburses the tithes, fast offerings, and other revenues, under the direction of the higher authorities. There is a presiding bishopric, who have general charge of the funds provided for the support of the poor, for the building of temples, and for other purposes. They also have in custody the general financial records of the Church. A bishop must either be a lineal descendant of Aaron, in which event he can act without counselors, or he must be a high priest after the order of Melchizedek, having as his counselors two other high priests of that order. Under the jurisdiction of the presiding bishopric, in temporal matters, are the bishoprics of the wards. The ward is a division of the stake, as the stake is a division of the Church. A stake, in territorial extent, often corresponds to a county, though in populous districts there may be several stakes in one county. There are four stakes in Salt Lake City. Each stake has a presidency of three and a high council of twelve, and these have jurisdiction over all members and organizations in the stake, including the ward bishoprics. The ward bishopric constitutes a court for the trial of members who transgress the Church laws and regulations. From the decision of the bishop's court either party in the case may appeal to the high council; and from a decision of the high council an appeal may be taken to the First Presidency, who review the evidence, and if any injustice has been done, they remand the case for a new trial. If a President of the Church were tried, it would have to be before "the common council of the Church," assisted by "twelve counselors of the high priesthood." The extreme penalty imposed by any Church tribunal is excommunication. The Melchizedek Priesthood comprises, in an ascending scale, the offices of elder, seventy, and high priest. There are also the callings of patriarch, apostle, and president, who must all be high priests after this order. Each specific body of high priests, seventies, elders, priests, teachers, or deacons, is called a quorum, but most of the general priesthood organizations are termed councils. The Council of the First Presidency is composed of three, one of them the President, and the other two his first and second counselors. These three high priests preside over the entire Church. The President is prophet, seer and revelator, and likewise trustee-in-trust for the Church, holding the legal title to its property.