During the past year I have had a very striking confirmation of this opinion. On September 29th, 1902, I sent a copy of the following letter to the President or leading official in each of the Evangelical Theological Seminaries in the United States and Canada, 152 in all:-- Dear Sir--By this mail I send you a sample package of such literature as I publish on the subject of “Honoring God with our Substance.” I will take pleasure in sending gratis, express prepaid, a sufficient number of similar packages to supply one for each theological student under your care if you or some one in your institution will state how many will be required and agree that they shall be placed in the hands of the students. Hoping to hear from you, I am Yours very truly, Just twenty-seven accepted the offer, thus showing that nearly five-sixths of those to whom the letters were addressed were not willing or indifferent as to whether the students under their care should be taught that the debt we owe to God means anything definite. In November of the same year I sent a similar letter addressed to the “Professor of Practical Theology” in the 125 institutions where the first offer was not accepted. A total of 22 responded and expressed a willingness some of them an earnest desire to distribute literature on Tithing among the students. Next I tried to reach the students direct, as I had failed to reach them by the first two methods in more than two-thirds of the Seminaries of our country and Canada. Once more I had written and personally signed 103 letters, the envelope being addressed “To That Student Most Interested in the Subject of ‘Honoring God with our Substance.’” The letter enclosed was as follows:-- To the student receiving this letter:-- Dear Sir--By this mail I send you samples of such literature as I publish on the subject of “Honoring God with our Substance.” I will take pleasure in sending gratis, express prepaid, a sufficient number of similar packages to supply one for each Theological student in your Seminary, if you will state how many will be required and agree that they shall be placed in the hands of the students. When you engage in your life work you will find no subject of such vital interest to laymen, and a thorough understanding of it, and ability to explain it, will greatly aid you in Church and Missionary support. Awaiting your reply, and hoping for your co-operation, I remain Yours very truly, To my great surprise only ten accepted this offer, leaving 93 institutions devoted to training preachers either indifferent or unwilling to permit their students to accept and read, without expense, the same literature on the subject of Tithing that active Pastors have ordered in quantities aggregating many millions during the last 27 years for circulation among their people.