Who were the first Latter-day Saints to practice the law of tithing?
(Answer on page 14)
Here's answer to week's question
(From page 2)
"In Zion and Kirtland the law of consecration had been given; but it had not been generally practiced, and since the driving of the Saints from their homes, they were compelled to seek a living individually after the manner of the world. In the fall of 1834, Joseph Smith and Oliver Cowdery set an example for the Church by covenanting with the Lord that they would give one-tenth of all He should give them, to be bestowed upon the poor, as Jacob had covenanted centuries before. This was nearly four years before the law of tithing was given to the Church. (Doctrine and Covenants Section 119.)"
Source: Joseph Fielding Smith, Essentials in Church History, p.150.)