**General Authorities DO NOT Pay Tithing**
In August 1844 the Quorum of the Twelve Apostles issued an epistle which required all Mormons to immediately pay 'a tenth of all their property and money . . . and then let them continue to pay in a tenth of their income from that time forth.' There was no exemption for Mormons who had already paid one-tenth of their property upon conversion.In January 1845 a Quorum of Twelve's epistle reemphasized 'the duty of all saints to tithe themselves one-tenth of all they possess when they enter into the new and everlasting covenant: and then one-tenth of their interest, or income, yearly afterwards.' **However, two weeks later the Twelve voted to exempt themselves, the two general bishops Newel K. Whitney and George Miller, and the Nauvoo Temple Committee from any obligation to pay tithing. This was due to their services to the church.**
"'It is important to recognize that General Authorities borrowed from the Church's general fund because their living allowances were insufficient to meet their needs. In 1910 Apostle Anthony W. Ivins recorded that the following members of the Twelve were in debt: Francis M. Lyman, George Albert Smith, Heber J. Grant, Rudger Clawson, Hyrum M. Smith, George F. Richards and David O. McKay. Grant was the most candid about his apostolic indebtedness: “A president of the stake begged and pleaded with me to quit paying tithing. He said I did not owe any tithing until I got out of debt. Would not that have been a fine record for a man who now stands as president of the Church, not to have paid tithing for 32 years?”'
(Quinn, "Extensions of Power," from Church Archives Notes [of] First Presidency)
(The above sourced as following website: "General Authority (GA) Salary, Stipends, Living Wages, Stock, Loan Payments, That Have Solid Sources,” under “General Authority Pay,” posted by “Mithryn,” 1 February 2012, on “Exmormon Related")