The Seventh Day Adventist (Ellen White) movement started "tithing" in the 1850s with a "systematic benevolence" concept, which was simply a systematic method of demanding money from the membership. It wasn't until the 1860s or so that it became the "tithe", 10% on every 100 dollars of property they possessed (basically a 1% tithe).
"If the brethren give a tithe, or tenth, of their income, estimating their income at ten percent on what they possess, it will amount to about two cents weekly on each $100 of property. Besides this, let all who are able so to do, give a personal donation for each week, more or less, according to their ability. This is necessary to include those who have but little or no property, yet have ability to earn, and should give a share of their earnings. While some widows, or aged and infirm, should be excused from personal, the young and active who have but little or no property, should put down a liberal weekly personal donation ....
"Those whose income is more than ten percent on their property can pay higher in proportion to the amount of their income. A tithe, or tenth of their increase is just exactly one-tenth of the increase of their property. Has a brother or sister increased his or her property during 1864 [by] the sum of $1,000, a tithe would be just $100." -Review & Herald, November 29, 1864.
https://whiteestate.org/legacy/issue...ce%20and%20the