During his opening talk during the April 1912 General Conference, Joseph F. Smith, said that:
The Church is charged with commercialism. There is not the least
semblance of it, in truth. The Church is neither buying nor selling goods or
chattels. It is not engaged m merchandising of any description, and never has
been; and there could not well be a more false and groundless statement made
against the Church than to charge it with commercialism. It is true that,
unlike other churches or religious organizations, the people of this Church
observe the law of tithing, which is the law of revenue of the Church. We do
not pass around the bat to you, or the collection box, for means to defray the
expenses incident to the carrying on of the work of the Church. You give it
voluntarily. This reminds me of another falsehood that is spread
abroad by our enemies, namely: That the "Mormon" people are
compelled to pay tithing, that the authorities of the Church demand it of
them, that it is made obligatory upon them, and is tyrannically exacted
from them all the time, which is an infamous falsehood, a slander, for
there is not a word or syllable of truth in it. The observance of the law of
tithing is voluntary. I can pay my tithing or not, as I choose. It is a matter
of choice with me, whether I will do it or not do it; but feeling, as I do,
loyal to the Church, loyal to its interests, believing that it is right and
just to observe the law of tithing I do observe it--on the same principle
that I think it is right for me to observe the law of repentance, and of
baptism for the remission of sins. It is my pleasure to do my duty with
reference to the observance of these principles, and to pay my tithing. The
Lord has revealed how this means shall be cared for, and managed: namely, by
the Presidency of the Church and the High Council of the Church; (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 church, 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.