Footnotes
The Nauvoo City Council had been meeting at Hyrum Smith’s office in Nauvoo since 23 October 1841. (See Nauvoo City Council Minute Book, 16 and 23 Oct. 1841, 23–24.)
See Nauvoo City Council Rough Minute Book, 13 Nov. 1841, 39–40. It is possible that this official ledger book is one of the “books of record” that Sloan in an earlier meeting had requested the city council purchase. At the 13 November meeting, described in the minutes featured here, the council agreed to provide record books and other clerical supplies to Sloan. (Nauvoo City Council Minute Book, 6 Nov. 1841, 28–29; Hyrum Smith and John P. Greene, Committee Report, Nauvoo, IL, [between 6 and 13 Nov. 1841], Nauvoo, IL, Records, CHL.)
According to section 8 of the Nauvoo city charter, the city council had “authority to levy and collect taxes for city purposes upon all property, real and personal, within the limits of the city, not exceeding one half per cent per annum, upon the assessed value thereof, and may enforce the payment of the same in any manner to be provided by ordinance.” (Act to Incorporate the City of Nauvoo, 16 Dec. 1840.)
According to a later JS history, at this meeting JS “argued before the Council the right of Taxation, but that the expences of the City did not require it at present.” (JS History, vol. C-1, 1244.)
Many councilors opposed taxing people for keeping dogs. According to the rough minutes of this meeting, JS, who was himself a dog owner, spoke at length against taxing dog owners, and Brigham Young called for a progressive tax, basing the amount taxed on the dog’s value rather than imposing a flat tax. (Nauvoo City Council Rough Minute Book, 13 Nov. 1841, 40.)