First of Elul
First of Elul: The second new year's day is on the first day of Elul, the sixth month on the Hebrew calendar and usually falls out in the late summer. According to the Mishna, this was the new year for animal tithes. It was used to determine the start date for the animal tithe to the priestly class in ancient Israel, similar to how we use April 15th in the United States as tax day. This new year's day is no longer observed, although the month of Elul does mark the beginning of preparations for Rosh Hashanah.