For the minutes for the Salt Lake School of the Prophets for December 9, 1872, the question of Joseph Smith receiving a remission of sins before water baptism was discussed and whether this was problematic for the Latter-day Saint doctrine of baptismal regeneration. Part of the minutes reads thusly:
Elder Orson Pratt made a few opening remarks, and enquired if the members of the school had any special subject on their minds, they wished investigated, if not, he proposed the reading of Revelations, as suggested by Prest. Brigham Young. Section 2nd. Paragraph 1st [of the Doctrine and Covenants]. Several interesting remarks were made by Elders Orson Pratt & John Taylor on Chronology. The time of the organization of the Church was, according to the Vulgar [common calendar] or Incorrect Era—1830 years [and four months] since the birth of Christ. But according to the true Era it was exactly 1830 years.
Paragraph 2nd. The Prophet Joseph [Smith’]s sins were remitted before baptism—and the enemies of this kingdom sometimes uses that fact against the doctrine of Baptism for the remission of sins, but God has a right when he sees fit, to depart from any fixed rule or order, but this does not invalidate the general doctrine as taught in the Testament & Book of Mormon that Man is required to observe water baptism as the only means of securing of a forgiveness ^remission^ of sins. (Salt Lake School of the Prophets, 1867-1883 [ed. Devery S. Anderson; Salt Lake City: Signature Books, 2018], 321-22)
Further Reading