JUNE 8, 1890, a chapel was dedicated at Kewanee, Illinois. Elders A. H. and W. J. Smith assisted the local authorities in the service.
On Saturday, June 14, President Joseph Smith and Bishop George A. Blakeslee visited Nauvoo, Illinois; and as it will be interesting to many readers of history to know the condition of the city, famous because of the history of the past, we here insert a description of the visit given by President Smith in the Herald for July 26:
That which first strikes the attention is the stillness, almost Sabbath-day silence, resting over the city. From the time the traveler reaches the shore on ferry-boat, city of Nauvoo, until he leaves, as he may, he is impressed with the air of restfulness and undisturbed repose which pervades everywhere.
Except for a single track traced like a thin gray ribbon along the streets near the center, the white clover and blue-grass grow a green sward from fence to fence, the sidewalks being especially smooth as if clipped by a lawn-mower. In all the lower part of the city, known as the flat, there is not a business house of any sort, except a small steam flouring-mill, which stands quite near the river at the foot of Bain Street.
This mill runs on stated days of the week; so that on the days when its rolls are still this token of business life is missing also. This at one time lively spot is an area of over a mile in length and nearly three fourths of a mile in width from the river back to the bluffs, is but a rural suburb to a small country town, having the shelter of a city government to give sonorousness to its title of city. It is said that there are fourteen hundred inhabitants in the city, but we fear the census-gatherers will show less. Of the part of the city called the "Flat," the miller, M. P. Welter, feelingly said: "The Flat go constantly to pieces. Plenty houses be torn down but no body builds any houses up. Nothing builds up any more on the Flat."
Building after building has been torn down, the bricks and stone being hauled elsewhere and used for various purposes, some going to make some of the few better houses and business places which have been built on the hill, along Mulholland Street, the main business street now, in fact the only one worthy of the name.
There is no livery stable in the place, where a man can secure teams and carriages for hire; one or two persons permitting their private equipages to do service now and then in case one is urgent, as an accommodation.
To him who knew the city in its palmy days the transition from the thronged, busy streets, the sounds of life and bustle, to the stillness of the untrodden streets, and the total absence of the sounds and stir of business life is depressing, almost appalling.
For many years the chief industry of the place was grape growing and wine making, and the raising of vegetables, which were drawn on wagons to Keokuk, twelve miles below, on the west bank of the river. Of late, vegetable growing has been largely abandoned, disease has developed in the vineyards, crippling the wine making industry, and so, under the fostering care of a Mr. Stahl, from Quincy, Illinois, the vacated lots and blocks are turned into berry fields where blackcaps and strawberries are grown to feed the early northern markets. At our arrival hundreds of women and children were in the dewy fields gathering the luscious fruit, which was taken in crates on wagons across the river and thence by rail-where-away to the north somewhere.
There used to be, now and again, a sort of railroad agitation; and we were not surprised to find the old town in the midst of a railway excitement. There is some talk and some prospect of a road running from Niota, near Ft. Madison, on the river at the crossing of the Santa Fe, to Quincy below Nauvoo some fifty miles, through Nauvoo, which, if it should be secured, will greatly aid the city, we think.
Bro. Blakeslee much enjoyed the ride over and about the "beloved city," once his home as well as ours, and whence he, with other sojourners and pilgrims, was obliged to leave. "From city to city; from synagogue to synagogue;" was verified in our experience.
We returned to Montrose in the late afternoon. . . . Bro. Blakeslee missed the evening train, but rose early and reached Chicago in time for
the meeting with the Saints in the afternoon of Sunday the fifteenth. We held meeting that day in the little church, where a few interested listeners came to hear the word, morning and evening. . . .
Bro. Alexander Smith came on Monday, and together we revisited the scenes of our boy and manhood days, long gone, and met and passed reminiscences with the comrades and friends of the time past. The many are gone, the few remain. In the bowed forms, the faltering steps, the wrinkled faces and whitening beard and hair of many whom we met, we could see how rapidly we too, were approaching the thither shore of time.
On June 30 Elder J. S. Roth wrote from Runnells, Iowa, that a debate had just closed a few days before between Elder E. L. Kelley and Professor Dungan, of Drake University, of Des Moines, Iowa, who represented the Christian Church. The subjects discussed were church propositions, each disputant affirming that the church he represented is the true church of Christ.
July 5 Elder Thomas E. Jenkins, missionary to Wales, died at Dowlais, Wales, of acute bronchitis. Elder Jenkins united with the church in 1861, near Council Bluffs, Iowa; was ordained an elder in 1862, and a seventy April 8,1864, at Amboy, Illinois. Was sent to Wales as a missionary in 1866. Of him his colaborer, Elder John D. Jones, wrote:
If in all my experience in the church I ever met a true, honest-hearted lover of the latter-day message to poor, erring man, Bro. T. E. Jenkins was one. A firm, able defender of the cause, a hater of sin and despiser of unrighteousness; a lover of honesty, he practiced it, and a steadfast admirer of purity and holiness; he bore with the weakness of men and faithfully did all he could to aid and benefit man, spiritually and temporally. He was of that saintly number that strove diligently to do good to all men, especially to those of the household of faith.
Elder John J. Cornish, under date of July 7, wrote that he and Elder Francis C. Smith were mobbed near Applegate, Michigan, having rotten eggs thrown at them.
On July 28 a four-day discussion began at Tunnelhill, Illinois, between Elder T. C. Kelley and W. W. Woodsides, of the Missionary Baptist Church. Church propositions were the subjects of controversy, each affirming that the church he represented is the scriptural church.
The Saints of New England held a reunion at Jonesport, Maine, commencing August 3 and terminating August 10. The meetings were held in the church made historic by the association with it of the movement of Elder George J. Adams, who organized a church there known as the Church of the Messiah, the members of which principally emigrated to the Holy Land in 1866. There were present and participating in the reunion the following ministers: Joseph Smith, John C. Foss, U. W. Greene, W. H. Kelley, F. M. Sheehy, J. N. Ames, A. H. Parsons, G. W. Eaton, W. H. Garrett, G. W. Robley, S. W. Ashton.
Mrs. Jane Couser wrote from Detroit, Michigan, August 12, giving an account of two very remarkable cases of healing. She says:
I desire to give my testimony to the truth of this work. I know it is of God, and that the signs follow them that obey. I have seen them made manifest in my own house, for I have been healed. The doctor said I could not live, only a few hours. I was instantly healed through the administration of Bro. Rathbun. My little girl was very low with scarlet fever and sore throat. She was so far gone that we lifted her eyelids, and there was not one twitch of the eye. About one hour after she was administered to she began to move and she got well.
A grove-meeting was held near Marcellus, Michigan, September 5 to 8, which was participated in by the following ministers: Hiram Rathbun, Elder Kiefer, and John Shook.
There was a grove-meeting held in Ray County, Missouri, commencing September 13, and continuing over the 21st. John T. Kinneman presided, and C. E. Butterworth acted as secretary. Elder J. R. Lambert was present and assisted in the services. There was also a grove-meeting held from September 13 to 21, at a grove near Wilber, Nebraska. James Caffall and J. W. Waldsmith presided; C. H. Porter acted as secretary. There were also present and participating in the meetings, W. W. Blair, R. M. Elvin, Levi Anthony, and Robert White.
It was during the month of September, 1890, that the work in the Sandwich Islands commenced. Elder Albert Haws had been appointed to that field at the General Conference of 1890, and provision made for the first
Presidency and the missionary in charge of the Pacific Slope Mission to appoint some one to accompany him. But a suitable person not being found, he undertook the work alone. He arrived in Honolulu by the steamer Australia, September 19, where he was temporarily cared for by G. J. Waller, a business man of the city, who, the year previous, while on a visit to the United States had united with the church at Oakland, California. On the steamer that brought Elder Haws came also two other members of the church from California, C. H. Luther and wife, who, together with Elder Waller, assisted Elder Haws in starting the work. The following account is from the pen of Elder G. J. Waller, local historian for the Sandwich Islands:
As the Reorganized Church was practically unknown on the Islands, great difficulty was experienced at first in securing a place in which meetings could be held, the people generally being opposed to anything connected with Mormonism. The efforts to secure any church building, meeting-house or school in which to hold services were unavailing, and it was very apparent from the start that the work would meet with strong opposition from the different religious bodies established here, prominent among which were the Roman Catholics, the Episcopalians and the so-called "Missionary Party," the representative on these Islands of the Calvinistic or Presbyterian faith. This powerful religious body, which owed its birth to the labors of the New England missionaries who, nearly a century ago, came to these Islands from the far-off shores of New England and here planted their faith, exercised at this time, and had done so for years back, a mighty influence over the native Hawaiians. In fact the ruler of this Island Kingdom and the government itself were largely under its control.
Those in charge of the Utah church, which has a large following on the Islands amongst the Hawaiians, the work having been established here about a half a century ago [this was written 1901] when Elder G. Q. Cannon and others visited these Islands and labored in the interest of their church also proved unfriendly, refusing to permit Elder Haws to preach in their house of worship, and endeavoring to prejudice the natives against the Reorganization.
With such opposition arrayed against them at the start, the few who were desirous of establishing the work here realized the need of divine guidance and aid which was sought for and obtained. Indeed, to them it seemed apparent that the Master had been providing for emergencies by bringing one of their number to a knowledge of the work, who was possessed of some means and who was willing to use the same when necessary for the establishment of the work. As no place could be obtained
free for the holding of meetings, it was necessary to rent a hall for the purpose, funds for which and other exigencies were provided.
On February 7, 1891, Elder Waller wrote:
We have had to fight every inch of our way here, so the work is slow; but I hope it will stand. Ever since Elder Haws came we have met almost every day for the purpose of praying together for strength and guidance.
Failing to get any place in which to preach, we took a small room used by a native lawyer as his office, and started a Bible class, which we held two or three evenings in the week. On Sunday afternoons we had a meeting at a native boy's home who works for me. Though these meetings were poorly attended, still we received strength and encouragement. An elder from the Utah church here tried to bother us. He endeavored to induce the native lawyer to have nothing to do with us, but did not succeed, and finally ceased to trouble us at our meetings. Being invited by this native lawyer, whose name is Kaulukou (who makes no profession of religion at all) to preach in his office, we arranged to hold service one Sunday evening, when Elder Haws preached to a small number who went away highly pleased. . . . We met again on two or more Sundays in the same place, and then decided to look around for a larger and more convenient room. All the religious places being closed against us, we succeeded in getting one of the halls from the Odd Fellows' Lodge, where we have had four meetings both of natives and English-speaking people. Some natives and white people are interested, and one old native man is preparing for baptism.
Of course, there is much prejudice on account of the Mormon church and polygamy; but all who have attended our meetings have spoken in high terms of the preaching.
We took the hall for one month for which we paid fifteen dollars. . . .
We have gotten out two tracts in the native tongue; one "The Successor to the Prophetic Office in the Church;" pointing out how the apostasy took place under Brigham Young, and the distinction between the two churches: The other on baptism. I hope they will do much good. The translating and printing of the tracts will cost about two hundred and fifty dollars.
Elder Waller says again in his historical narrative:
The first meeting for prayer and sacrament was held at the room of Elder Haws on Beretania Street, at which were present Bro. Haws, Bro. and Sr. Luther, and Bro. G. J. Waller.
The second was held at the office of a lawyer named Kaulukou, situated at the comer of King and Bethel Streets. In this office on Sunday evening, December 21, Elder Haws preached his first sermon, which produced a favorable impression on those present, who were mostly Hawaiians.
For some weeks, until a hall could be secured suitable for holding services, prayer-meetings were held at the homes of some of those who manifested
an interest in the work, and a Bible-class was started in the office of the native lawyer, above referred to. Though these meetings were only poorly attended, they nevertheless helped to increase the interest in our teachings of those who attended, and they in turn advertised to their friends the advent of what they regarded as a new faith; so that by the end of the year our work was fairly well known to the Hawaiian population in and around Honolulu, and the way seemed to be opening for its establishment amongst some of them.
The expense of opening the work there was met by Elder G. J. Waller principally from his personal means.
September 20 George A. Blakeslee, Presiding Bishop of the church, died at his home in Galien, Michigan. For further particulars see his biography.
Joseph Smith and W. W. Blair, of the First Presidency, directed that E. L. Kelley, counselor to Bishop Blakeslee, should have charge of the affairs of that department until a successor to Bishop Blakeslee should be chosen; and on September 30 Acting Bishop Kelley issued an epistle entitled, "The Hour of Duty," directing that the Bishop's agents should continue to act as before, and giving other instruction concerning the department under his care. 1
1 To the Saints: In the work of the Bishopric our chief help has been called away; the place for a short time to vacant; but the inspiration which the example of a wise and courageous labor imparts, has been fully committed to us, and should awaken action among the lovers of the kingdom of Christ throughout the world.
Bishop George A. Blakeslee has closed the work of this earthly trust, but the cause which he faithfully served and with his brethren devotedly loved fully survives, and extends an open hand to the household of faith in every land and clime, saying, "The hour of duty." What shall our answer be? We trust it will be unitedly and one-to aid while we may, the faithful army. It is the Master's summons, and he knows our work.
The duty relating to my position as the surviving member of the Bishopric in the emergency, is pointed out in the law.
In the wisdom of the Presidency of the church I have been asked to proceed with all necessary work in the department until a successor to the Bishop is chosen. The spirit of truth so directs, and responding to this demand to move forward in the work, I feel confident that I may rightly claim the aid of my brethren who are equally attached to the cause of Christ as myself, and who have sustained it in necessitous [necessary] hours in the past.
The unerring hand of our chief Bishop, Christ, still directs, and we may well expect that with our respective duties faithfully performed the steps taken will not be backward.
Bishop's agents throughout the world are duly authorized to administer in their respective offices as heretofore, and in this hour of need it is hoped with a special care and diligence not equalled [equaled] by efforts of the past.
As members in the household of faith, we fulfill the obligations of duty in carrying out the law of Christ.
His religion is inseparable from the acts of life. By the law our acts are justified in that which is spiritual and we gain by compliance spiritual light and knowledge; and by
On September 30 Elder James M. Wait, of the Quorum of Seventy, died at Anima, Wisconsin. Elder Wait united with the church in 1843, in Franklin, Michigan. After the death of Joseph Smith he followed for a time the fortunes of James J. Strang at Voree and Beaver Island. Subsequently he united with the Reorganization. On October 8, 1861, he was ordained a seventy, at Fox, Illinois, under the hands of Z. H. Gurley, Sr., and James Blakeslee, and continued in that office until his death. It was said of him, "He never shrank from duty that he was called upon to perform."
September 25 Elder J. D. Erwin wrote from Manchester, Texas, that he had closed a discussion with one F. S. Funchess, claiming to be a sanctificationist. The subject of baptism in its various phases was discussed.
On September 24, 1890, a manifesto was signed by President Wilford Woodruff, of the Utah church, in which he advised the refraining from contracting any marriage forbidden by the laws of the land. This was presented to the general conference at Salt Lake City, on October 6, and adopted. For the text of this manifesto see page 363, foot-note 1, of volume 3 of this history.
The annual reunion of this year was held at Logan, Iowa, commencing September 26, and closing October 6. Elders Joseph Smith, W. W. Blair, and J. R. Lambert presided. J. F. McDowell acted as secretary. In addition to these the following ministers participated: J. W. Chatburn,
the law our acts are sanctified in that which is temporal and by compliance we advance in righteousness and heavenly treasure. As a teacher in this department I may well say: "Lay up for yourselves treasure in heaven," and feel with the apostle as he addresses the Saints at Philippi; "Not because I desire a gift, but I desire fruit that may abound to your account."
The Saints as in the past may safely contribute of their tithes and offerings to the agents in their respective districts and due credit will appear in the reports. Moneys sent directly to the church treasury may be by post-office order on Lamoni, Iowa, Galien, Michigan, or Willoughby or Cleveland, Ohio, or by bank draft on Chicago or New York. Address me at Lamoni, Iowa, in care of David Dancer; at Galien, Michigan, in care of Edwin A. Blakeslee. Receipts will be given in due time for all funds so sent, or to my permanent address at Temple, Lake County, Ohio.
Trusting for the continuance of the blessings of God toward all of his children, I am in bonds of fellowship,
E. L. KELLY, Of the Bishopric.
Lamoni, Iowa, September 30, 1890.
J. M. Putney, Mark H. Forscutt, A. H. Smith, J. S. Roth, J. C. Crabb, H. N. Hanson, D. M. Rudd, W. E. Peak, Charles Derry, D. C. White, H. O. Smith, R. M. Elvin, Joshua Carlile, D. K. Dodson, E. L. Kelley, C. E. Butterworth, and John A. McIntosh. There were seventy-seven baptisms during this reunion.
September 28 Elder J. W. Wight wrote from Queensferry, New South Wales, of the progress of the ministerial work in Australia, and among other things said:
Some twenty-six have been baptized thus far this year in this mission, with four deaths and no expulsions. Bro. Butterworth has proved the Apollos in this direction, seventeen having been led into the water by him. Thus it will be seen that we are slowly gaining amidst all the turmoil.
On October 12 Elder E. C. Brand, senior president of Seventies, died at the house of Elder Alma Kent, Clay Center, Kansas. Elder Edmund Cameron Brand was born at Pimlico, London, Middlesex, England, February 22, 1822. He was educated at Homerton, near Hackney, London, England. He was baptized on July 29, 1851, and in 1853 he was ordained an elder. In November, 1854, he emigrated to Utah, and left there in 1860 with an escort of troops for California. On the 16th of December, 1863, he united with the Reorganization at San Francisco, California, being baptized by Elder T. J. Andrews and ordained an elder the same day. In March, 1864, he took his first mission, and continued with but little intermission in the missionary work until his death. On September 15, 1873, in accordance with the revelation presented to the General Conference of that year, he was ordained a seventy; and on the 18th of the same month set apart as a president of seventy. He traveled extensively in the missionary field, baptizing many, and was ever an energetic, zealous laborer in the vineyard, manifesting strong faith in the restored gospel. His remains were returned to his home, and buried in the Gaylord Cemetery, near Plum Hollow, Iowa.
On October 12 a church at Shenandoah, Iowa, was dedicated.
Commencing Saturday, October 18, there was a reunion held in Leeds, England, Elder Thomas Taylor presiding. The following other ministers participated: James Baty, S. F. Mather, Samuel Platts, Henry Greenwood, Joseph Dewsnup, Sr.
A church at Farm Creek, Iowa, was dedicated October 19. On October 30, Isaac F. Scott, who in 1847 was one of the editors and publishers of the New Era, published at Voree, Wisconsin, as an opposition paper to the movement of James J. Strang, died at his residence near Pardeeville, Wisconsin.
November 3 a church near Coldwater, Michigan, was dedicated, Columbus Scott preaching the sermon and E. C. Briggs delivering the dedicatory prayer.
On November 10 Elder J. A. Robinson wrote from Knobnoster, Missouri, that he and Elder F. G. Pitt had just dedicated a new church at that place.
Under date of November 19 Elder J. J. Cornish wrote from Coleman, Michigan, relating some of his experiences in the missionary field. One instance is so unique in its character that we insert it:
Last week a United Brethren minister challenged us to discuss baptism and the laying on of hands, with the signs following them that believe.
Bro. A. Shippy came for me to come and discuss the same. But when I came the minister denied challenging any of us, but it was proved that he had made it so broad that it meant any one of the Saints. He, after some talk, said he would discuss the subject of baptism, but afterwards refused to discuss any subject whatever. In the close of his speech last Sunday morning he gave liberty for any one to speak who loved the Lord, but before he took his seat he said: "Any one can speak who do not bring in their doctrine. Those who believe in doctrine can not speak, and those who believe 'these signs shall follow them that believe' can not speak in my meetings; I positively refuse to allow them, now and for ever."
In the Herald for November 22 appears an editorial entitled "Deliver Them Up," which sets forth the position of the church regarding the laws of the land and the light in which they should be regarded by the church. It reads as follows:
There is one item of the commands to the church to which we desire to
call attention. It occurs in section 42, paragraphs 21 and 22; and is that requirement making it the duty of the church, or its members, to deliver certain transgressors up to the law of the land. If any man kill, rob, steal or lie, he shall be delivered up to the law of the land.
We do not know just what class of liars or lies this command was intended to reach, but we believe it includes the false swearing named in the commandment: "Thou shalt not bear false witness;" by which men are injured in person, property, or reputation as a result.
Those clauses referring to killing, robbing, or stealing are quite clear and no one need to mistake them. Those who may be members of the church ought to understand that crimes of the nature of those named in this part of the law should be delivered up to the law of the land.
Deity does nothing without reasons for it; and there must be good reasons for such a command as this. Are they difficult to understand?
1. The law of the land has taken cognizance of crimes falling under the heads referred to, and provided an adequate penalty in punishment. The church has not the right to put any man in jeopardy in life, person, or property. He who kills has no forgiveness for his crime at the hands of the church; the church can not forgive crime against the life of man; nor can the church take the authority into its hands to punish such a crime. The church has no tribunal authorized to arrest a criminal, restrain him of his liberty pending a trial, summon witnesses for either prosecution or defense, to issue warrants, or order the execution of them; hence the very proper command to deliver such a criminal into the hands of the courts whose duty and province it is to inquire into such cases.
2. Robbery, theft, and lying, or slander, are all crimes of such a nature that there should be and there is so nice a discrimination in regard to the degree of guilt involved in each respective case, that the proper degree of punishment may follow, that courts like an elders' court are not authorized to sit in judgment, weighing the evidences, and determining the degree of criminality. The courts of the land may attach fines and imprisonment, and enforce the decrees of the court in which the matter is tried and determined; but the church can only deal with the accused and guilty person for his moral privilege of association with the church, and can not take of his goods in fines, nor restrain him of his liberty in imprisonment. For these reasons to protect the church from such malefactors, the Lord provided that due regard should be had to the law of the land.
3. The moral turpitude of the crime of adultery is almost immeasurable; for the first offense the church may forgive the transgressor, for the second offense the church may not forgive, but must cast him out who is guilty. This crime is taken cognizance of by the law as a cause for separation between married persons; and in all cases where the injured person designs not to condone or forgive the wrong when coming to the knowledge that it has been committed, that person should at once deliver the wrong-doer up to the law of the land that the decree of separation may be
confirmed by the court, all other persons be warned of the nature and cause of the separation, that the innocent party may be freed from blame and be at liberty to marry again, and thus save the fair name of the church from undue criticism. In cases of this kind it seems to us that the rule should apply: "Ye shall deliver him or her up to the law of the land." "He that keepeth the laws of God hath no need to break the laws of the land." The church would be saved from many a harsh trouble if the direction of the law in the premises covered by this note was observed.
November 22 Elder Magnus Fyrando died at his residence in Magnolia, Iowa. Elder Fyrando was born September 28, 1836, at Heoor, Malino, Sweden. Baptized into the Reorganized Church, July 26, 1866, at Omaha, Nebraska. Was ordained an elder on the 7th of November of the same year, at Florence, Nebraska. Ordained a seventy September 24, 1877, by John H. Lake and James Caffall, at Gallands Grove, Iowa. In 1875 he was sent on a mission to Sweden, where he remained two years enduring great hardships for the gospel. He relates that while on his mission to Sweden angels ministered to him in his distress. Subsequently he labored in Utah and in other fields.
On November 27 Elder Emsley Curtis wrote from Richhill, Missouri, that he and J. A. Robinson had a few days previously organized a branch at Nevada, Missouri, composed of 27 members. H. E. Goff, president; C. F. Belkham, priest; C. Belkham, teacher; J. L. Hennings, deacon; Addie Goff, secretary.
Zion's Hope for November 29 came out in an enlarged form and illustrated, making it more attractive. This desirable change was brought about through the efforts of Mrs. M. Walker. The Herald editorial of same date says of the Hope: "It is growing in size, improving in the quality of its contents as well as in the general features of its make-up."
Some time during the month of November a branch was organized at Leon, the county-seat of Decatur County, Iowa, composed of twenty-five members.
About this time Elder James Moler was attacked by a lawless crowd at Frozen Camp, West Virginia. He relates that they threw stones against the schoolhouse where he was preaching, and threatened to cut with knives. But he continued his meetings refusing to be intimidated, holding six meetings in the place.
In the Herald for December 13 appeared a notice signed by Joseph Smith and E. L. Kelley, to the effect that the question of the reincorporation [reincorporating] of the church, and also forming a new corporation under and by virtue of the laws of the state of Iowa, would be presented to the General Conference of 1891.
December 19 a discussion was held at Orton, Ontario, between Elder John Shields and a Mr. Arnold, a representative of the Seventh-day Adventists. The question discussed was that known as the Sabbath question, Mr. Arnold affirming that the seventh day of the week is the Sabbath of the Christian dispensation.
During the latter part of the year 1890 an important addition to the Herald Office building was under construction, with the object of providing more room for the publishing business, and also to provide offices for the First Presidency, the Bishop, and the Secretary and Recorder. This was not completed until the following year.