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Introduction to the United Firm

Page

The
United Firm

An organization that supervised the management of church enterprises and properties from 1832 to 1834. In March and April 1832, revelations directed that the church’s publishing and mercantile endeavors be organized. In accordance with this direction, the...

View Glossary
was established in 1832 after a revelation instructed JS,
Sidney Rigdon

19 Feb. 1793–14 July 1876. Tanner, farmer, minister. Born at St. Clair, Allegheny Co., Pennsylvania. Son of William Rigdon and Nancy Gallaher. Joined United Baptists, ca. 1818. Preached at Warren, Trumbull Co., Ohio, and vicinity, 1819–1821. Married Phebe...

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, and
Newel K. Whitney

3/5 Feb. 1795–23 Sept. 1850. Trader, merchant. Born at Marlborough, Windham Co., Vermont. Son of Samuel Whitney and Susanna Kimball. Moved to Fairfield, Herkimer Co., New York, 1803. Merchant at Plattsburg, Clinton Co., New York, 1814. Mercantile clerk for...

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to oversee the formation of “an organization of the Literary and Merchantile establishments” of the
church

The Book of Mormon related that when Christ set up his church in the Americas, “they which were baptized in the name of Jesus, were called the church of Christ.” The first name used to denote the church JS organized on 6 April 1830 was “the Church of Christ...

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.
1

Revelation, 1 Mar. 1832 [D&C 78:3]. When this revelation was published in the 1835 edition of the Doctrine and Covenants, “organization of the Literary and Merchantile establishments” was changed to “organization of my people, in regulating and establishing the affairs of the storehouse for the poor of my people.” (Revelation, 1 Mar. 1832, in Doctrine and Covenants 75:1, 1835 ed. [D&C 78:3].)


The firm lasted for approximately two years and played an important role in administering church finances and overseeing church business endeavors in the early 1830s in
Missouri

Area acquired by U.S. in Louisiana Purchase, 1803, and established as territory, 1812. Missouri Compromise, 1820, admitted Missouri as slave state, 1821. Population in 1830 about 140,000; in 1836 about 240,000; and in 1840 about 380,000. Latter-day Saint ...

More Info
and
Ohio

French explored and claimed area, 1669. British took possession following French and Indian War, 1763. Ceded to U.S., 1783. First permanent white settlement established, 1788. Northeastern portion maintained as part of Connecticut, 1786, and called Connecticut...

More Info
.
The United Firm had its beginnings in 1831 as church leaders established stores and printing firms to oversee church affairs. In July 1831, a revelation instructed
Sidney Gilbert

28 Dec. 1789–29 June 1834. Merchant. Born at New Haven, New Haven Co., Connecticut. Son of Eli Gilbert and Lydia Hemingway. Moved to Huntington, Fairfield Co., Connecticut; to Monroe, Monroe Co., Michigan Territory, by Sept. 1818; to Painesville, Geauga Co...

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, who was a partner with
Newel K. Whitney

3/5 Feb. 1795–23 Sept. 1850. Trader, merchant. Born at Marlborough, Windham Co., Vermont. Son of Samuel Whitney and Susanna Kimball. Moved to Fairfield, Herkimer Co., New York, 1803. Merchant at Plattsburg, Clinton Co., New York, 1814. Mercantile clerk for...

View Full Bio
in the
Kirtland

Located ten miles south of Lake Erie. Settled by 1811. Organized by 1818. Latter-day Saint missionaries visited township, early Nov. 1830; many residents joined Church of Jesus Christ of Latter-day Saints. Population in 1830 about 55 Latter-day Saints and...

More Info
, Ohio, mercantile firm
N. K. Whitney & Co.

A partnership between Newel K. Whitney and Sidney Gilbert; later the branch of the United Firm responsible for overseeing the church’s mercantile endeavors in Kirtland, Ohio. In late 1826 or early 1827, Whitney and Gilbert established this partnership to ...

View Glossary
, to “establish a store” in
Independence

Located twelve miles from western Missouri border. Permanently settled, platted, and designated county seat, 1827. Hub for steamboat travel on Missouri River. Point of departure for Santa Fe Trail. Population in 1831 about 300. Latter-day Saint population...

More Info
, Jackson County, Missouri, so that the church could receive “money to buy lands for the good of the Saints.”
2

Revelation, 20 July 1831 [D&C 57:8].


Gilbert opened a store in Independence early the next year, funded in part by Whitney and operated under the name
Gilbert & Whitney

JS revelation, dated 20 July 1831, directed A. Sidney Gilbert, Newel K. Whitney’s Ohio business partner, to establish store in Independence. Gilbert first purchased vacated log courthouse, located on lot 59 at intersection of Lynn and Lexington Streets, to...

More Info
.
3

Jackson Co., MO, Deed Records, 1827–1909, vol. B, p. 33, 20 Feb. 1832, microfilm 1,017,978, U.S. and Canada Record Collection, FHL; Eakin and Eakin, Jackson County Missouri Court Minutes Book 1, 127, 143–144.


Comprehensive Works Cited

U.S. and Canada Record Collection. FHL.

Eakin, Joanne C., and O. B. Eakin, comp. Jackson County Missouri Court Minutes Book 1, 1827–1833, with Index; and Jackson County Missouri Death Register, 1883–1891. Independence, MO: By the author, 1988.

In December 1831, Whitney was told “to keep the Lords
storehouse

Both a literal and a figurative repository for goods and land donated to the church. The book of Malachi directed the house of Israel to bring “all the tithes into the storehouse, that there may be meat in mine house.” In JS’s revision of the Old Testament...

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” in Kirtland, which evidently referred to his own store.
4

Revelation, 4 Dec. 1831–B [D&C 72:9–10].


In November 1831, another revelation appointed six men—JS,
Oliver Cowdery

3 Oct. 1806–3 Mar. 1850. Clerk, teacher, justice of the peace, lawyer, newspaper editor. Born at Wells, Rutland Co., Vermont. Son of William Cowdery and Rebecca Fuller. Raised Congregationalist. Moved to western New York and clerked at a store, ca. 1825–1828...

View Full Bio
,
Sidney Rigdon

19 Feb. 1793–14 July 1876. Tanner, farmer, minister. Born at St. Clair, Allegheny Co., Pennsylvania. Son of William Rigdon and Nancy Gallaher. Joined United Baptists, ca. 1818. Preached at Warren, Trumbull Co., Ohio, and vicinity, 1819–1821. Married Phebe...

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,
John Whitmer

27 Aug. 1802–11 July 1878. Farmer, stock raiser, newspaper editor. Born in Pennsylvania. Son of Peter Whitmer Sr. and Mary Musselman. Member of German Reformed Church, Fayette, Seneca Co., New York. Baptized by Oliver Cowdery, June 1829, most likely in Seneca...

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,
William W. Phelps

17 Feb. 1792–7 Mar. 1872. Writer, teacher, printer, newspaper editor, publisher, postmaster, lawyer. Born at Hanover, Morris Co., New Jersey. Son of Enon Phelps and Mehitabel Goldsmith. Moved to Homer, Cortland Co., New York, 1800. Married Sally Waterman,...

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, and
Martin Harris

18 May 1783–10 July 1875. Farmer. Born at Easton, Albany Co., New York. Son of Nathan Harris and Rhoda Lapham. Moved with parents to area of Swift’s landing (later in Palmyra), Ontario Co., New York, 1793. Married first his first cousin Lucy Harris, 27 Mar...

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—as “
stewards

One who managed property and goods under the law of consecration; also someone given a specific ecclesiastical responsibility. According to the “Laws of the Church of Christ,” members of the church were to make donations to the bishop, who would record the...

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over the revelations & commandments.” The revelation stated that “their business in the church of God” was “to manage” the publication of a compilation of Joseph Smith’s revelations and “the profits thereof.”
5

Revelation, 12 Nov. 1831 [D&C 70:1–5]. When this revelation was published in the 1835 edition of the Doctrine and Covenants, “profits” was changed to “benefits.” (Revelation, 12 Nov. 1831, in Doctrine and Covenants 26:1, 1835 ed. [D&C 70:5].)


Soon after,
W. W. Phelps & Co.

The corporate name of the church’s printing establishment in Independence, Missouri. The company included church printer William W. Phelps and likely John Whitmer and Oliver Cowdery, who were appointed by the Literary Firm to assist Phelps in reviewing and...

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was established and began operating Phelps’s
printing office

JS revelations, dated 20 July and 1 Aug. 1831, directed establishment of Church of Jesus Christ of Latter-day Saints’s first printing office in Independence, Missouri. Dedicated by Bishop Edward Partridge, 29 May 1832. Located on Lot 76, on Liberty Street...

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in
Independence

Located twelve miles from western Missouri border. Permanently settled, platted, and designated county seat, 1827. Hub for steamboat travel on Missouri River. Point of departure for Santa Fe Trail. Population in 1831 about 300. Latter-day Saint population...

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, which published the compilation of JS’s revelations as well as the church newspaper The Evening and the Morning Star and the community newspaper Upper Missouri Advertiser.
6

See Masthead, The Evening and the Morning Star, June 1832, [8]; Book of Commandments, title page; and Masthead, Upper Missouri Advertiser (Independence, MO), 11 July 1832, [1].


Comprehensive Works Cited

The Evening and the Morning Star. Independence, MO, June 1832–July 1833; Kirtland, OH, Dec. 1833–Sept. 1834.

Upper Missouri Advertiser. Independence, MO. 1832–183?.

After a March 1832 revelation directed that the “Literary and Merchantile establishments” be organized, JS and a council of
high priests

An ecclesiastical and priesthood office. Christ and many ancient prophets, including Abraham, were described as being high priests. The Book of Mormon used the term high priest to denote one appointed to lead the church. However, the Book of Mormon also discussed...

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and
elders

A male leader in the church generally; an ecclesiastical and priesthood office or one holding that office; a proselytizing missionary. The Book of Mormon explained that elders ordained priests and teachers and administered “the flesh and blood of Christ unto...

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convened in
Independence

Located twelve miles from western Missouri border. Permanently settled, platted, and designated county seat, 1827. Hub for steamboat travel on Missouri River. Point of departure for Santa Fe Trail. Population in 1831 about 300. Latter-day Saint population...

More Info
on 26 and 27 April. While in council, JS dictated a revelation that named the individuals who were to participate in the organization of “an everlasting firm.” They included the six stewards over the revelations as well as
Gilbert

28 Dec. 1789–29 June 1834. Merchant. Born at New Haven, New Haven Co., Connecticut. Son of Eli Gilbert and Lydia Hemingway. Moved to Huntington, Fairfield Co., Connecticut; to Monroe, Monroe Co., Michigan Territory, by Sept. 1818; to Painesville, Geauga Co...

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,
Whitney

3/5 Feb. 1795–23 Sept. 1850. Trader, merchant. Born at Marlborough, Windham Co., Vermont. Son of Samuel Whitney and Susanna Kimball. Moved to Fairfield, Herkimer Co., New York, 1803. Merchant at Plattsburg, Clinton Co., New York, 1814. Mercantile clerk for...

View Full Bio
, and
Edward Partridge

27 Aug. 1793–27 May 1840. Hatter. Born at Pittsfield, Berkshire Co., Massachusetts. Son of William Partridge and Jemima Bidwell. Moved to Painesville, Geauga Co., Ohio. Married Lydia Clisbee, 22 Aug. 1819, at Painesville. Initially a Universal Restorationist...

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, the
bishop

An ecclesiastical and priesthood office. JS appointed Edward Partridge as the first bishop in February 1831. Following this appointment, Partridge functioned as the local leader of the church in Missouri. Later revelations described a bishop’s duties as receiving...

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in
Missouri

Area acquired by U.S. in Louisiana Purchase, 1803, and established as territory, 1812. Missouri Compromise, 1820, admitted Missouri as slave state, 1821. Population in 1830 about 140,000; in 1836 about 240,000; and in 1840 about 380,000. Latter-day Saint ...

More Info
. The revelation instructed the nine men to “be bound together by a bond & Covennant that cannot be broken” and affirmed that organizing the firm would allow them to draw on each other’s resources to manage their different endeavors, thereby generating funds that would “become the common property of the whole Churc[h]” once the needs of those within the firm were met.
7

Revelation, 26 Apr. 1832 [D&C 82:11, 17–18, 20]. When this revelation was published in the 1835 edition of the Doctrine and Covenants, “firm” was changed to “order.” (Revelation, 26 Apr. 1832, in Doctrine and Covenants 86:5, 1835 ed. [D&C 82:20].)


The following day, the council decided that the mercantile partnerships of the firm would be
Gilbert, Whitney & Co.

The branch of the United Firm responsible for overseeing the church’s mercantile endeavors in Missouri. Sidney Gilbert and Newel K. Whitney were partners in the mercantile business in Kirtland, Ohio, before Gilbert relocated to Missouri, by January 1832, ...

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in Independence and
N. K. Whitney & Co.

A partnership between Newel K. Whitney and Sidney Gilbert; later the branch of the United Firm responsible for overseeing the church’s mercantile endeavors in Kirtland, Ohio. In late 1826 or early 1827, Whitney and Gilbert established this partnership to ...

View Glossary
in
Kirtland

Located ten miles south of Lake Erie. Settled by 1811. Organized by 1818. Latter-day Saint missionaries visited township, early Nov. 1830; many residents joined Church of Jesus Christ of Latter-day Saints. Population in 1830 about 55 Latter-day Saints and...

More Info
.
8

Minutes, 26–27 Apr. 1832. The council also assigned Phelps and Gilbert to prepare the bond, which is apparently not extant.


Around 1 May 1832, members of the United Firm met. At this meeting,
Whitney

3/5 Feb. 1795–23 Sept. 1850. Trader, merchant. Born at Marlborough, Windham Co., Vermont. Son of Samuel Whitney and Susanna Kimball. Moved to Fairfield, Herkimer Co., New York, 1803. Merchant at Plattsburg, Clinton Co., New York, 1814. Mercantile clerk for...

View Full Bio
and
Gilbert

28 Dec. 1789–29 June 1834. Merchant. Born at New Haven, New Haven Co., Connecticut. Son of Eli Gilbert and Lydia Hemingway. Moved to Huntington, Fairfield Co., Connecticut; to Monroe, Monroe Co., Michigan Territory, by Sept. 1818; to Painesville, Geauga Co...

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were “appointed
agents

A specific church office and, more generally, someone “entrusted with the business of another.” Agents in the church assisted other ecclesiastical officers, especially the bishop in his oversight of the church’s temporal affairs. A May 1831 revelation instructed...

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to act in the name of this Firm” and the firm was directed to secure a loan of $15,000 through N. K. Whitney & Co.
9

Minutes, ca. 1 May 1832.


Meanwhile, the publishing aspect of the United Firm—consisting of the six “stewards over the revelations & commandments”—became known as the
Literary Firm

The branch of the United Firm responsible for church publications. In November 1831, a revelation appointed JS, Martin Harris, Oliver Cowdery, John Whitmer, Sidney Rigdon, and William W. Phelps as “stewards over the revelations & commandments.” In March 1832...

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.
10

Minutes, 30 Apr. 1832.


In 1833, two additional members were added to the United Firm:
Frederick G. Williams

28 Oct. 1787–10 Oct. 1842. Ship’s pilot, teacher, physician, justice of the peace. Born at Suffield, Hartford Co., Connecticut. Son of William Wheeler Williams and Ruth Granger. Moved to Newburg, Cuyahoga Co., Ohio, 1799. Practiced Thomsonian botanical system...

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and
John Johnson

11 Apr. 1778–30 July 1843. Farmer, innkeeper. Born at Chesterfield, Cheshire Co., New Hampshire. Son of Israel Johnson and Abigail Higgins. Married Alice (Elsa) Jacobs, 22 June 1800. Moved to Pomfret, Windsor Co., Vermont, ca. 1803. Settled at Hiram, Portage...

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.
11

Revelation, 15 Mar. 1833 [D&C 92]; Revelation, 4 June 1833 [D&C 96:6–8].


Williams, a member of the church’s governing presidency, had large landholdings in
Ohio

French explored and claimed area, 1669. British took possession following French and Indian War, 1763. Ceded to U.S., 1783. First permanent white settlement established, 1788. Northeastern portion maintained as part of Connecticut, 1786, and called Connecticut...

More Info
, and Johnson had monetary resources that the firm could draw on. In summer 1833, a plat for
Kirtland

Located ten miles south of Lake Erie. Settled by 1811. Organized by 1818. Latter-day Saint missionaries visited township, early Nov. 1830; many residents joined Church of Jesus Christ of Latter-day Saints. Population in 1830 about 55 Latter-day Saints and...

More Info
prepared by church leaders indicated that the church was planning to build a printing house on Williams’s farm, while Johnson provided funding so that the church could purchase the
Peter French

Ca. 1774–after 1850. Farmer, tavern keeper, hotelier. Born in New York. Moved to Willoughby, Western Reserve (later Lake Co.), Ohio, 1799. Married Sally. Moved to Kirtland, Geauga Co., Ohio, 1811, as one of its earliest settlers. Named as one of town proprietors...

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farm

Consisted of 103 acres formerly owned by Peter French. Purchased for Church of Jesus Christ of Latter-day Saints for $5,000, 1833. Area used to build houses, including JS’s; community buildings, such as new schoolhouse; and House of the Lord. Kirtland residents...

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, on which it would construct the Kirtland
temple

JS revelation, dated Jan. 1831, directed Latter-day Saints to migrate to Ohio, where they would “be endowed with power from on high.” In Dec. 1832, JS revelation directed Saints to “establish . . . an house of God.” JS revelation, dated 1 June 1833, chastened...

More Info
.
12

Geauga Co., OH, Deed Records, 1795–1921, vol. 18, pp. 477–478, 480–481, 5 May 1834, microfilm 20,237, U.S. and Canada Record Collection, FHL; Historical Introduction to Plat of Kirtland, OH, not before 2 Aug. 1833; Parkin, “Joseph Smith and the United Firm,” 19–20; Probert, “Peter French, His 1813 Inn, and the Kirtland Period of Mormonism,” 120–121.


Comprehensive Works Cited

U.S. and Canada Record Collection. FHL.

Parkin, Max H. “Joseph Smith and the United Firm: The Growth and Decline of the Church’s First Master Plan of Business and Finance, Ohio and Missouri, 1832–1834.” BYU Studies 46, no. 3 (2007): 5–66.

Probert, Josh E. “Peter French, His 1813 Inn, and the Kirtland Period of Mormonism.” In Selections from BYU Religious Education 1999 Student Symposium, 115–135. Provo, UT: Religious Education, Brigham Young University, 2000.

Meanwhile, officers of the United Firm in Kirtland supervised farms and residential real estate, an ashery, a tannery, a stone quarry, a sawmill, and a brick kiln.
13

Parkin, “Joseph Smith and the United Firm,” 22–23.


Comprehensive Works Cited

Parkin, Max H. “Joseph Smith and the United Firm: The Growth and Decline of the Church’s First Master Plan of Business and Finance, Ohio and Missouri, 1832–1834.” BYU Studies 46, no. 3 (2007): 5–66.

Each property or enterprise under United Firm supervision was owned by individuals, rather than by the firm or by its officers as a group.
14

Revelation, 26 Apr. 1832 [D&C 82:17].


In fall 1833, the church lost two vital components of the firm—
Gilbert

28 Dec. 1789–29 June 1834. Merchant. Born at New Haven, New Haven Co., Connecticut. Son of Eli Gilbert and Lydia Hemingway. Moved to Huntington, Fairfield Co., Connecticut; to Monroe, Monroe Co., Michigan Territory, by Sept. 1818; to Painesville, Geauga Co...

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’s storehouse and
Phelps

17 Feb. 1792–7 Mar. 1872. Writer, teacher, printer, newspaper editor, publisher, postmaster, lawyer. Born at Hanover, Morris Co., New Jersey. Son of Enon Phelps and Mehitabel Goldsmith. Moved to Homer, Cortland Co., New York, 1800. Married Sally Waterman,...

View Full Bio
’s printing office, which was destroyed by a mob—when the Saints were driven out of
Jackson County

Settled at Fort Osage, 1808. County created, 16 Feb. 1825; organized 1826. Named after U.S. president Andrew Jackson. Featured fertile lands along Missouri River and was Santa Fe Trail departure point, which attracted immigrants to area. Area of county reduced...

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, Missouri. Another branch of the firm was formed to oversee printing in
Kirtland

Located ten miles south of Lake Erie. Settled by 1811. Organized by 1818. Latter-day Saint missionaries visited township, early Nov. 1830; many residents joined Church of Jesus Christ of Latter-day Saints. Population in 1830 about 55 Latter-day Saints and...

More Info
—
F. G. Williams & Co.

A firm established by the United Firm on 11 September 1833 to print newspapers in Kirtland, Ohio. In December 1833, F. G. Williams & Co. resumed the interrupted printing of the church newspaper The Evening and the Morning Star. After the United Firm was reorganized...

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—but the loss of the
Independence

Located twelve miles from western Missouri border. Permanently settled, platted, and designated county seat, 1827. Hub for steamboat travel on Missouri River. Point of departure for Santa Fe Trail. Population in 1831 about 300. Latter-day Saint population...

More Info
businesses still hurt the United Firm.
15

Minutes, 11 Sept. 1833.


By 1834 it was in financial trouble, owing money for mortgage payments, the purchase of a new printing press, and goods for the storehouse in Kirtland.
16

See, for example, Order from Newel K. Whitney, 18 Apr. 1834.


At a meeting held on 10 April 1834, JS and the other members of the United Firm decided to dissolve the group.
17

JS, Journal, 10 Apr. 1834.


Less than two weeks later, on 23 April 1834, JS dictated a revelation that divided the assets of the firm into stewardships assigned to different members. Although the revelation intimated that the United Firm would continue after this reorganization and distribution of stewardships, the firm essentially ceased to function thereafter.
18

Revelation, 23 Apr. 1834 [D&C 104].


However, the Literary Firm continued to exist until at least September 1835, when
David Whitmer

7 Jan. 1805–25 Jan. 1888. Farmer, livery keeper. Born near Harrisburg, Dauphin Co., Pennsylvania. Son of Peter Whitmer Sr. and Mary Musselman. Raised Presbyterian. Moved to Ontario Co., New York, shortly after birth. Attended German Reformed Church. Arranged...

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and
Samuel Smith

13 Mar. 1808–30 July 1844. Farmer, logger, scribe, builder, tavern operator. Born at Tunbridge, Orange Co., Vermont. Son of Joseph Smith Sr. and Lucy Mack. Moved to Royalton, Windsor Co., Vermont, by Mar. 1810; to Lebanon, Grafton Co., New Hampshire, 1811...

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were appointed a “committee and general agents to act, in the name of and for the literary firm.”
19

Note, 16 Sept. 1835.


Few records indicate how Whitmer and Smith functioned as agents, and the Literary Firm is not mentioned in extant documents after that time. It is also unclear how the Literary Firm operated after the United Firm’s demise. F. G. Williams & Co. was given to
Frederick G. Williams

28 Oct. 1787–10 Oct. 1842. Ship’s pilot, teacher, physician, justice of the peace. Born at Suffield, Hartford Co., Connecticut. Son of William Wheeler Williams and Ruth Granger. Moved to Newburg, Cuyahoga Co., Ohio, 1799. Practiced Thomsonian botanical system...

View Full Bio
and
Oliver Cowdery

3 Oct. 1806–3 Mar. 1850. Clerk, teacher, justice of the peace, lawyer, newspaper editor. Born at Wells, Rutland Co., Vermont. Son of William Cowdery and Rebecca Fuller. Raised Congregationalist. Moved to western New York and clerked at a store, ca. 1825–1828...

View Full Bio
as a stewardship in April 1834, but it was likely still seen as part of the Literary Firm.
20

Revelation, 23 Apr. 1834 [D&C 104:1, 29–30].


Extant documents pertaining to the United Firm and its mercantile and printing subsets are few. They consist mainly of minutes of meetings, some correspondence, financial statements from
Newel K. Whitney

3/5 Feb. 1795–23 Sept. 1850. Trader, merchant. Born at Marlborough, Windham Co., Vermont. Son of Samuel Whitney and Susanna Kimball. Moved to Fairfield, Herkimer Co., New York, 1803. Merchant at Plattsburg, Clinton Co., New York, 1814. Mercantile clerk for...

View Full Bio
and
Frederick G. Williams

28 Oct. 1787–10 Oct. 1842. Ship’s pilot, teacher, physician, justice of the peace. Born at Suffield, Hartford Co., Connecticut. Son of William Wheeler Williams and Ruth Granger. Moved to Newburg, Cuyahoga Co., Ohio, 1799. Practiced Thomsonian botanical system...

View Full Bio
, and the business ledger of F. G. Williams & Co.
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Editorial Title
Introduction to the United Firm
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    Footnotes

    1. [1]

      Revelation, 1 Mar. 1832 [D&C 78:3]. When this revelation was published in the 1835 edition of the Doctrine and Covenants, “organization of the Literary and Merchantile establishments” was changed to “organization of my people, in regulating and establishing the affairs of the storehouse for the poor of my people.” (Revelation, 1 Mar. 1832, in Doctrine and Covenants 75:1, 1835 ed. [D&C 78:3].)

    2. [2]

      Revelation, 20 July 1831 [D&C 57:8].

    3. [3]

      Jackson Co., MO, Deed Records, 1827–1909, vol. B, p. 33, 20 Feb. 1832, microfilm 1,017,978, U.S. and Canada Record Collection, FHL; Eakin and Eakin, Jackson County Missouri Court Minutes Book 1, 127, 143–144.

      U.S. and Canada Record Collection. FHL.

      Eakin, Joanne C., and O. B. Eakin, comp. Jackson County Missouri Court Minutes Book 1, 1827–1833, with Index; and Jackson County Missouri Death Register, 1883–1891. Independence, MO: By the author, 1988.

    4. [4]

      Revelation, 4 Dec. 1831–B [D&C 72:9–10].

    5. [5]

      Revelation, 12 Nov. 1831 [D&C 70:1–5]. When this revelation was published in the 1835 edition of the Doctrine and Covenants, “profits” was changed to “benefits.” (Revelation, 12 Nov. 1831, in Doctrine and Covenants 26:1, 1835 ed. [D&C 70:5].)

    6. [6]

      See Masthead, The Evening and the Morning Star, June 1832, [8]; Book of Commandments, title page; and Masthead, Upper Missouri Advertiser (Independence, MO), 11 July 1832, [1].

      The Evening and the Morning Star. Independence, MO, June 1832–July 1833; Kirtland, OH, Dec. 1833–Sept. 1834.

      Upper Missouri Advertiser. Independence, MO. 1832–183?.

    7. [7]

      Revelation, 26 Apr. 1832 [D&C 82:11, 17–18, 20]. When this revelation was published in the 1835 edition of the Doctrine and Covenants, “firm” was changed to “order.” (Revelation, 26 Apr. 1832, in Doctrine and Covenants 86:5, 1835 ed. [D&C 82:20].)

    8. [8]

      Minutes, 26–27 Apr. 1832. The council also assigned Phelps and Gilbert to prepare the bond, which is apparently not extant.

    9. [9]

      Minutes, ca. 1 May 1832.

    10. [10]

      Minutes, 30 Apr. 1832.

    11. [11]

      Revelation, 15 Mar. 1833 [D&C 92]; Revelation, 4 June 1833 [D&C 96:6–8].

    12. [12]

      Geauga Co., OH, Deed Records, 1795–1921, vol. 18, pp. 477–478, 480–481, 5 May 1834, microfilm 20,237, U.S. and Canada Record Collection, FHL; Historical Introduction to Plat of Kirtland, OH, not before 2 Aug. 1833; Parkin, “Joseph Smith and the United Firm,” 19–20; Probert, “Peter French, His 1813 Inn, and the Kirtland Period of Mormonism,” 120–121.

      U.S. and Canada Record Collection. FHL.

      Parkin, Max H. “Joseph Smith and the United Firm: The Growth and Decline of the Church’s First Master Plan of Business and Finance, Ohio and Missouri, 1832–1834.” BYU Studies 46, no. 3 (2007): 5–66.

      Probert, Josh E. “Peter French, His 1813 Inn, and the Kirtland Period of Mormonism.” In Selections from BYU Religious Education 1999 Student Symposium, 115–135. Provo, UT: Religious Education, Brigham Young University, 2000.

    13. [13]

      Parkin, “Joseph Smith and the United Firm,” 22–23.

      Parkin, Max H. “Joseph Smith and the United Firm: The Growth and Decline of the Church’s First Master Plan of Business and Finance, Ohio and Missouri, 1832–1834.” BYU Studies 46, no. 3 (2007): 5–66.

    14. [14]

      Revelation, 26 Apr. 1832 [D&C 82:17].

    15. [15]

      Minutes, 11 Sept. 1833.

    16. [16]

      See, for example, Order from Newel K. Whitney, 18 Apr. 1834.

    17. [17]

      JS, Journal, 10 Apr. 1834.

    18. [18]

      Revelation, 23 Apr. 1834 [D&C 104].

    19. [19]

      Note, 16 Sept. 1835.

    20. [20]

      Revelation, 23 Apr. 1834 [D&C 104:1, 29–30].

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