A declaration of belief regarding governments and laws in general, adopted by unanimous vote at a general assembly of the Church held at Kirtland, Ohio, August 17, 1835. Many Saints gathered together to consider the proposed contents of the first edition of the Doctrine and Covenants. At that time, this declaration was given the following preamble: “That our belief with regard to earthly governments and laws in general may not be misinterpreted nor misunderstood, we have thought proper to present, at the close of this volume, our opinion concerning the same.”

1–4, Governments should preserve freedom of conscience and worship; 5–8, All men should uphold their governments and owe respect and deference to the law; 9–10, Religious societies should not exercise civil powers; 11–12, Men are justified in defending themselves and their property.

1 We believe that governments were instituted of God for the benefit of man; and that he holds men accountable for their acts in relation to them, both in making laws and administering them, for the good and safety of society.
Note: God appoints government authorities.
Let every soul be subject to the governing authorities. For there is no authority except from God, and the authorities that exist are appointed by God. Romans 13:1

2 We believe that no government can exist in peace, except such laws are framed and held inviolate as will secure to each individual the free exercise of conscience, the right and control of property, and the protection of life.
Note: Anyone who resists the authority resists God.
Therefore, whoever resists the authority resists the ordinance of God, and those who resist will bring judgment on themselves. Romans 13:2

3 We believe that all governments necessarily require civil officers and magistrates to enforce the laws of the same; and that such as will administer the law in equity and justice should be sought for and upheld by the voice of the people if a republic, or the will of the sovereign.
Note: Rulers are not a terror to good works.
For rulers are not a terror to good works, but to evil. Do you want to be unafraid of the authority? Do what is good, and you will have praise from the same. Romans 13:3

4 We believe that religion is instituted of God; and that men are amenable to him, and to him only, for the exercise of it, unless their religious opinions prompt them to infringe upon the rights and liberties of others; but we do not believe that human law has a right to interfere in prescribing rules of worship to bind the consciences of men, nor dictate forms for public or private devotion; that the civil magistrate should restrain crime, but never control conscience; should punish guilt, but never suppress the freedom of the soul.
Note: Government will execute wrath upon evil people.
For he is God’s minister to you for good. But if you do evil, be afraid; for he does not bear the sword in vain; for he is God’s minister, an avenger to execute wrath on him who practices evil. Romans 13:4

5 We believe that all men are bound to sustain and uphold the respective governments in which they reside, while protected in their inherent and inalienable rights by the laws of such governments; and that sedition and rebellion are unbecoming every citizen thus protected, and should be punished accordingly; and that all governments have a right to enact such laws as in their own judgments are best calculated to secure the public interest; at the same time, however, holding sacred the freedom of conscience.
Note: Believers will be subject to government.
Therefore, you must be subject, not only because of wrath but also for conscience’ sake. Romans 13:5

6 We believe that every man should be honored in his station, rulers and magistrates as such, being placed for the protection of the innocent and the punishment of the guilty; and that to the laws all men owe respect and deference, as without them peace and harmony would be supplanted by anarchy and terror; human laws being instituted for the express purpose of regulating our interests as individuals and nations, between man and man; and divine laws given of heaven, prescribing rules on spiritual concerns, for faith and worship, both to be answered by man to his Maker.
Note: Believers will pay taxes.
For because of this you also pay taxes, for they are God’s ministers attending continually to this very thing. Romans 13:6

7 We believe that rulers, states, and governments have a right, and are bound to enact laws for the protection of all citizens in the free exercise of their religious belief; but we do not believe that they have a right in justice to deprive citizens of this privilege, or proscribe them in their opinions, so long as a regard and reverence are shown to the laws and such religious opinions do not justify sedition nor conspiracy.
Note: Believers will be law-abiding citizens.
Render therefore to all their due: taxes to whom taxes are due, customs to whom customs, fear to whom fear, honor to whom honor. Romans 13:7

8 We believe that the commission of crime should be punished according to the nature of the offense; that murder, treason, robbery, theft, and the breach of the general peace, in all respects, should be punished according to their criminality and their tendency to evil among men, by the laws of that government in which the offense is committed; and for the public peace and tranquility all men should step forward and use their ability in bringing offenders against good laws to punishment.
Note: The LDS church began violating Ohio banking laws in 1836.
Under an 1816 Ohio hard-money statute, it was illegal to operate an unchartered financial institution or issue unauthorized bank notes. The Safety Society went ahead and issued paper currency anyway, using printing plates that had been physically altered to read "Anti-Banking”.

9 We do not believe it just to mingle religious influence with civil government, whereby one religious society is fostered and another proscribed in its spiritual privileges, and the individual rights of its members, as citizens, denied.
Note: Joseph Smith became a dictator in Nauvoo Illinois.
Approved by the Illinois legislature in 1840, the Nauvoo City Charter allowed the Nauvoo Municipal Court to evaluate arrests and issue writs of habeas corpus, which critics claimed was used to shield church leaders from external lawsuits and extradition requests (such as from Missouri). In December 1843, the city council passed an ordinance requiring any outside warrants or "foreign processes" to be approved and signed by the mayor (Joseph Smith) before being executed in Nauvoo, frustrating regional attorneys and law enforcement.

10 We believe that all religious societies have a right to deal with their members for disorderly conduct, according to the rules and regulations of such societies; provided that such dealings be for fellowship and good standing; but we do not believe that any religious society has authority to try men on the right of property or life, to take from them this world’s goods, or to put them in jeopardy of either life or limb, or to inflict any physical punishment upon them. They can only excommunicate them from their society, and withdraw from them their fellowship.
Note: The LDS church formed the Danites for murder purposes.
The Danites, also known as the "Destroying Angels" or the "Society of the Daughter of Zion," were an extralegal Mormon vigilante and paramilitary group formed in June 1838 in Far West, Missouri. Initially organized by recent convert Sampson Avard, their primary function during their first few months was "internal security"—specifically intimidating, threatening, and expelling high-ranking Church dissenters who spoke out against Joseph Smith's leadership.

11 We believe that men should appeal to the civil law for redress of all wrongs and grievances, where personal abuse is inflicted or the right of property or character infringed, where such laws exist as will protect the same; but we believe that all men are justified in defending themselves, their friends, and property, and the government, from the unlawful assaults and encroachments of all persons in times of exigency, where immediate appeal cannot be made to the laws, and relief afforded.
Note: Personal abuse was rampant in Nauvoo Illinois under Joseph Smith.
The Nauvoo Expositor press was destroyed on June 10, 1844, by order of Nauvoo Mayor Joseph Smith and the Nauvoo City Council.

12 We believe it just to preach the gospel to the nations of the earth, and warn the righteous to save themselves from the corruption of the world; but we do not believe it right to interfere with bond-servants, neither preach the gospel to, nor baptize them contrary to the will and wish of their masters, nor to meddle with or influence them in the least to cause them to be dissatisfied with their situations in this life, thereby jeopardizing the lives of men; such interference we believe to be unlawful and unjust, and dangerous to the peace of every government allowing human beings to be held in servitude.
Note: The LDS church has never preached the gospel of Jesus Christ.
Moreover, brethren, I declare to you the gospel which I preached to you, which also you received and in which you stand, by which also you are saved, if you hold fast that word which I preached to you—unless you believed in vain. For I delivered to you first of all that which I also received: that Christ died for our sins according to the Scriptures, and that He was buried, and that He rose again the third day according to the Scriptures. 1 Corinthians 15:1-4