Sam Moskowitz, a 74-year-old science fiction editor in Newark, claimed that Hubbard made comments to 23 members of the Eastern Science Fiction Association in 1948 about starting a religion to make money. Lloyd Esbach recalls Hubbard making such a statement in 1948, made to a group of science fiction authors. According to The Visual Encyclopedia of Science Fiction, Hubbard made statements to the effect that developing a religion or psychiatric method was an effective way to make money.
(L. Ron Hubbard = The way to happiness and Scientology)