The same month he referred to the Systematic Benevolence as the tithe, he wrote: HUT 2.1
“We propose that the friends give a tithe, or a tenth of their income, estimating their income at ten percent on what they possess.”—The Good Samaritan, January, 1861.
Shortly thereafter he explained the plan further: HUT 2.2
“We meant just what the churches are adopting in Michigan (referring to his statement published in Good Samaritan, No. 5), viz., they regard the use of their property worth the same as money at ten percent. This ten percent they regard as the increase of their property. A tithe of this would be one percent, and would be nearly two cents per week on each one hundred dollars, which our brethren, for convenience sake, are unanimous in putting down ....
“Next comes the personal donations. Let the young men who have no taxable property come up nobly here, also the young women.”—James White, The Review and Herald, April 9, 1861, p. 164.