John Taylor preaches that "President Brigham Young had adopted the system of asking one-tenth of the property of the new comers in lieu of the surplus spoken of in the  revelation." Taylor says that from now on tithing should be only "one tenth of our interest annually," and says local bishops must bear responsibility for giving temple recommends to non-tithers. A clerk in the Presiding Bishopric's office records that Taylor has a meeting vote to continue previous requirement of "one tenth of the property on entering the church." Thus a new convert is required to pay 1/10th of his/her property, but a new arrival in Utah is not required to repeat lump-sum tithing.
[The Mormon Hierarchy - Extensions of Power by D. Michael Quinn, [New Mormon History database (http://bit.ly/NMHdatabase)]]