[Joseph Smith] Bishop Edward Partridge and counselors officially define tithing as 2 percent of the net worth of each Mormon after deducting debts. An 1838 revelation would define tithing as a donation of all surplus property at conversion and a tenth of annual income thereafter. By 1843 the initial donation would be reduced to one-tenth of net worth. //[For a comprehensive look at tithing, see LDS-Church-History: http://lds-church-history.blogspot.com/2010/09/lds-history-tithing.html]
[Source: Quinn, D. Michael, The Mormon Hierarchy: Origins of Power, Appendix 7: Selected Chronology of the Church of Jesus Christ of Latter-day Saints, 1830-47, http://amzn.to/origins-power]
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