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A Temple on a Hill

One of the most imposing early nineteenth century structures in Ohio is a stately temple located on a plateau overlooking a meandering branch of the Chagrin River. This building, erected by Saints at the direction of the Prophet, is a remarkable symbol of faith, determination, and sacrifice. Though few in number and lacking the wealth of the opulent merchants of the East and the aristocratic planters of the South, the Saints pooled their energies and resources and within three years, despite harassment from threatening crowds, built a sacred house of the Lord where they could study, worship, and obtain a special gift from God.

Less than two years after his arrival in Kirtland, Joseph Smith received a revelation that commanded the Saints to build a sacred temple in that community. The revelation, given in December 1832, directed that members of the Church were to organize and "establish a house, even a house of prayer, a house of fasting, a house of faith, a house of learning, a house of glory, a house of order, a house of God. " During the ensuing summer, they further learned that they would receive in the Lord's house an "endowment," an unusual gift or blessing from God. Undoubtedly, some of them recalled that as early as January 1831, when the Saints were commanded to gather in Ohio, they were told that there they would receive an endowment from on high.

The revelation instructing the Saints to build the Kirtland Temple presented major challenges. In addition to the need for architectural plans and materials for the construction of the building, they had to obtain land near the construction site where the laborers could live. Moreover, there was a need for money to purchase land and materials, food, clothing, and shelter.

The problems seem overwhelming when one considers the relative wealth of the membership in Kirtland in the early 1830s as reflected by land and tax records. In the spring of 1833, shortly after the revelation to build the temple, only ten Latter-day Saints were known to have been assessed a property (land) tax or a personal property tax (a tax on cattle, horses, and merchandise). Four of these men were assessed a tax on land (one of them, Isaac Morley, lived in Missouri), and six were assessed a tax on cattle and horses. This taxed property amounted to approximately 189 acres, representing only 1.2 percent of the assessed land in the township. Nearly 184 acres of this land consisted of two Church farms, the Isaac Morley and the former Peter French farms. Four additional acres belonged to Newel K. Whitney and one to Selah Griffin.

Church leaders did not begin paying taxes on the 143-acre Frederick G. Williams farm until 1834. Apparently some of the Saints residing in Kirtland lived on Church farms, and most of them did not own cattle. Except for Newel K. Whitney's assessment on his merchandise, not one of the Saints who were assessed a personal property tax in that year paid a tax on land, and not one of the members who paid a tax on land paid a personal property tax, indicating that the animals belonged to members who did not pay land taxes.