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Statement of Account from Hitchcock & Wilder, between 9 July and 6 November 1838

Source Note

Reuben Hitchcock

2 Sept. 1806–9 Dec. 1883. Attorney, judge, railroad executive. Born in Burton, Geauga Co., Ohio. Son of Peter Hitchcock and Nabby Cook. Moved to New Haven, New Haven Co., Connecticut. Graduated from Yale University, 1826. Taught at Burton Academy, ca. 1826...

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on behalf of Hitchcock & Wilder, Statement of Account, [
Painesville

Located on Grand River twelve miles northeast of Kirtland. Created and settled, 1800. Originally named Champion. Flourished economically from harbor on Lake Erie and as major route of overland travel for western emigration. Included Painesville village; laid...

More Info
, Geauga Co., OH?], [between 9 July and 6 Nov. 1838]; handwriting of
Reuben Hitchcock

2 Sept. 1806–9 Dec. 1883. Attorney, judge, railroad executive. Born in Burton, Geauga Co., Ohio. Son of Peter Hitchcock and Nabby Cook. Moved to New Haven, New Haven Co., Connecticut. Graduated from Yale University, 1826. Taught at Burton Academy, ca. 1826...

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; two pages; JS Collection, CHL.
Bifolium measuring 12½ × 8 inches (32 × 20 cm), with thirty-eight printed lines per page. The document was folded for transmission and filing. The upper right corner of the recto is missing, apparently from damage by a rodent.

Historical Introduction

Sometime between July and November 1838,
Reuben Hitchcock

2 Sept. 1806–9 Dec. 1883. Attorney, judge, railroad executive. Born in Burton, Geauga Co., Ohio. Son of Peter Hitchcock and Nabby Cook. Moved to New Haven, New Haven Co., Connecticut. Graduated from Yale University, 1826. Taught at Burton Academy, ca. 1826...

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of the law firm Hitchcock & Wilder, located in
Painesville

Located on Grand River twelve miles northeast of Kirtland. Created and settled, 1800. Originally named Champion. Flourished economically from harbor on Lake Erie and as major route of overland travel for western emigration. Included Painesville village; laid...

More Info
, Ohio, produced a statement listing the debts that 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 other church members owed to various individuals and businesses in
New York

Located in northeast region of U.S. Area settled by Dutch traders, 1620s; later governed by Britain, 1664–1776. Admitted to U.S. as state, 1788. Population in 1810 about 1,000,000; in 1820 about 1,400,000; in 1830 about 1,900,000; and in 1840 about 2,400,...

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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...

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, including Hitchcock and his partner,
Eli Wilder

27 Nov. 1813–3 June 1904. Lawyer, judge, realtor. Born in Hartland, Hartford Co., Connecticut. Son of Eli Wilder and Mary Johnson. Moved to Ashtabula Co., Ohio, 1837. Formed law partnership with Reuben Hitchcock, 11 July 1837, in Painesville, Geauga Co., ...

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.
1

Hitchcock was a prosecuting attorney in Geauga County, Ohio, in the 1830s. Wilder was a young lawyer from Connecticut who moved to Ohio in 1837. Hitchcock and Wilder formed their law firm in July 1837 in Painesville. (History of Geauga and Lake Counties, Ohio, 23, 61; Curtiss-Wedge, History of Goodhue County, Minnesota, 96; “Law Notice,” Painesville [OH] Telegraph, 21 July 1837, [2].)


Comprehensive Works Cited

History of Geauga and Lake Counties, Ohio, with Illustrations and Biographical Sketches of Its Pioneers and Most Prominent Men. Philadelphia: Williams Brothers, 1878.

Curtiss-Wedge, Franklyn. History of Goodhue County, Minnesota. Chicago: H. C. Cooper, 1909.

Painesville Telegraph. Painesville, OH. 1822–1986.

Some of the debts in the statement arose from promissory notes that New York merchants received from 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 firms
Rigdon, Smith & Cowdery

A mercantile partnership composed of Sidney Rigdon, JS, and Oliver Cowdery, likely formed in June 1836. The partnership purchased wholesale goods on credit, using promissory notes, from merchants in Buffalo, New York, in June 1836. In September 1836, the ...

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and
Cahoon, Carter & Co.

A mercantile company likely established in June 1835, composed of partners Reynolds Cahoon, Jared Carter, and Hyrum Smith. The company was an outgrowth of their role as members of the committee to build the House of the Lord in Kirtland, Ohio; the funds they...

View Glossary
2

The mercantile firm Rigdon, Smith & Cowdery was a partnership comprising Sidney Rigdon, JS, and Oliver Cowdery that began by June 1836 and purchased wholesale goods in New York in 1836. These goods were then sold by the firm Rigdon, Smith & Co., which operated at least one store, located in Chester, Ohio. The exact relationship between the two firms is unclear.a The mercantile firm Cahoon, Carter & Co. included Reynolds Cahoon, Jared Carter, and Hyrum Smith; the firm was selling goods in Kirtland by June 1835. Cahoon, Carter, and Smith’s mercantile efforts appear to be related to their assignment to supervise funding for the construction of the House of the Lord in Kirtland.b(aSee J. F. Scribner, Invoice, Buffalo, NY, for Rigdon, Smith & Cowdery, 16 June 1836, JS Office Papers, CHL; Rigdon, Smith & Co., Store Ledger, 1; “Mormonism in Ohio,” Aurora [New Lisbon, OH], 21 Jan. 1837, [3]; and Notes Receivable from Rigdon, Smith & Co., 22 May 1837.bSee Advertisement, Northern Times, 2 Oct. 1835, [4]; and Minutes, 6 June 1833.)


Comprehensive Works Cited

Aurora. New Lisbon, OH. 1835–1837.

Northern Times. Kirtland, OH. 1835–[1836?].

These two firms bought a large amount of wholesale goods on credit from merchants in
Buffalo

Located in western New York on eastern shore of Lake Erie at head of Niagara River and mouth of Buffalo Creek. County seat. Settled by 1801. Land for town allocated, 1810. Incorporated as village, 1813, but mostly destroyed later that year during War of 1812...

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and
New York City

Dutch founded New Netherland colony, 1625. Incorporated under British control and renamed New York, 1664. Harbor contributed to economic and population growth of city; became largest city in American colonies. British troops defeated Continental Army under...

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in 1836 and struggled to repay the debts when the promissory notes were due in 1837.
3

See Invoices, June and Oct. 1836, JS Office Papers, CHL. For more information on the Kirtland firms’ efforts to repay New York merchants, see Statement of Account from Perkins & Osborn, ca. 29 Oct. 1838.


Comprehensive Works Cited

JS Office Papers / Joseph Smith Office Papers, ca. 1835–1845. CHL. MS 21600.

Because some of the notes were now past due, the New York merchants could bring lawsuits against the Kirtland firms. The statement also lists fees, probably attorney’s fees, that JS and others owed Hitchcock & Wilder because of litigation the firm successfully brought against JS and his associates on behalf of other individuals in 1837. Further, the statement includes a judgment resulting from the lawsuits that
Samuel Rounds

ca. 1807–after 1887. Builder, brick mason, farmer. Born in Massachusetts. Son of John J. Rounds and Hannah. Married Amy Hatfield. Moved to New York, by 1830; and to Ohio, by 1834. Initiated legal actions against JS, Sidney Rigdon, and others involved in Kirtland...

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brought against JS, Rigdon, and four other
Latter-day Saints

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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for issuing notes from the
Kirtland Safety Society

A financial institution formed to raise money and provide credit in Kirtland, Ohio. On 2 November 1836, JS, Sidney Rigdon, and others officially organized the Kirtland Safety Society as a community bank by ratifying its constitution. Sidney Rigdon served ...

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, an unchartered financial institution.
4

In February 1837, Rounds sued JS, Rigdon, Newel K. Whitney, Frederick G. Williams, Horace Kingsbury, and Warren Parrish because of their involvement in the Kirtland Safety Society. Ultimately, only JS and Rigdon were brought to trial, and in October 1837 they were found guilty and fined $1,000 each. After the case concluded, Rounds transferred the judgment to Grandison Newell, an opponent of JS and the church. Acting as agents for JS and Rigdon, William Marks and Granger signed an agreement with Newell and on 1 March 1838 paid him $1,600. Hitchcock was likely unaware of the agreement between Newell and the agents and therefore still considered the original debt unresolved. (See Historical Introduction to Kirtland Safety Society Notes, 4 Jan.–9 Mar. 1837; Introduction to Part 5: 5 Oct. 1836–10 Apr. 1837; Transcript of Proceedings, 24 Oct. 1837, Rounds v. JS [Geauga Co. C.P. 1837], Final Record Book U, pp. 362–364; and Transcript of Proceedings, 24 Oct. 1837, Rounds v. Rigdon [Geauga Co. C.P. 1837], Final Record Book U, pp. 359–362, microfilm 20,279, U.S. and Canada Record Collection, FHL; see also Walker, “Kirtland Safety Society,” 32–148.)


Comprehensive Works Cited

Walker, Jeffrey N. “The Kirtland Safety Society and the Fraud of Grandison Newell: A Legal Examination.” BYU Studies 54, no. 3 (2015): 33–147.

JS and Rigdon personally incurred some of the debts listed in this statement; in other cases, they may have acted as sureties for fellow church members’ promissory notes, meaning JS and Rigdon were liable for the repayment of the notes.
5

For example, JS and other church members acted as sureties when they signed promissory notes that Reynolds Cahoon, Jared Carter, and Hyrum Smith created on 1 September 1837 to renegotiate their outstanding debts with New York mercantile firms. (See JS et al., Promissory Note, Kirtland, OH, to Holbrook & Ferme, 1 Sept. 1837, photocopy, CHL; JS et al., Promissory Note, Kirtland, OH, to Holbrook & Ferme, 1 Sept. 1837, BYU; Hyrum Smith et al., Promissory Note, Kirtland, OH, to Halsted, Haines & Co., 1 Sept. 1837, photocopy, CHL; and Hyrum Smith et al., Promissory Notes, Kirtland, OH, to Halsted, Haines & Co., 1 Sept. 1837, Brigham Young Office, Halsted, Haines & Co. File, CHL.)


The statement is undated, but its entries suggest the time frame in which it was created. The statement lists three promissory notes that were part of a mortgage agreement with Mead, Stafford & Co., with the first payment due 8 July 1838. The notes were listed as unpaid on the statement, suggesting the statement was created after the 8 July due date. The statement also references a lawsuit initiated by Otis Eaton that was dismissed when it came to trial on 6 November 1838. Since the statement lists the lawsuit as a current case, the statement likely predates the November trial.
6

See Transcript of Proceedings, 6 Nov. 1838, Eaton v. Potter et al. [Geauga Co. C.P. 1838], Final Record Book W, pp. 149–152, microfilm 20,280, U.S. and Canada Record Collection, FHL.


Comprehensive Works Cited

U.S. and Canada Record Collection. FHL.

Therefore,
Hitchcock

2 Sept. 1806–9 Dec. 1883. Attorney, judge, railroad executive. Born in Burton, Geauga Co., Ohio. Son of Peter Hitchcock and Nabby Cook. Moved to New Haven, New Haven Co., Connecticut. Graduated from Yale University, 1826. Taught at Burton Academy, ca. 1826...

View Full Bio
presumably prepared the statement between 9 July and 6 November 1838, likely at the request of
Oliver Granger

7 Feb. 1794–23/25 Aug. 1841. Sheriff, church agent. Born at Phelps, Ontario Co., New York. Son of Pierce Granger and Clarissa Trumble. Married Lydia Dibble, 8 Sept. 1813, at Phelps. Member of Methodist church and licensed exhorter. Sheriff of Ontario Co. ...

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, who was charged with settling the debts of JS,
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...

View Full Bio
, and other Latter-day Saints.
7

Granger apparently took the same proactive approach in requesting information from Hitchcock & Wilder as he did with the law firm Perkins & Osborn. (See Letter from William Perkins, 29 Oct. 1838.)


Granger

7 Feb. 1794–23/25 Aug. 1841. Sheriff, church agent. Born at Phelps, Ontario Co., New York. Son of Pierce Granger and Clarissa Trumble. Married Lydia Dibble, 8 Sept. 1813, at Phelps. Member of Methodist church and licensed exhorter. Sheriff of Ontario Co. ...

View Full Bio
likely received the document while he was 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
in fall 1838.
8

See Historical Introduction to Letter of Introduction from John Howden, 27 Oct. 1838.


The document does not bear addressing or postal markings, suggesting that Granger did not send the statement to JS 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
. Granger likely kept the statement for use in his efforts to resolve the unpaid claims.

Footnotes

  1. [1]

    Hitchcock was a prosecuting attorney in Geauga County, Ohio, in the 1830s. Wilder was a young lawyer from Connecticut who moved to Ohio in 1837. Hitchcock and Wilder formed their law firm in July 1837 in Painesville. (History of Geauga and Lake Counties, Ohio, 23, 61; Curtiss-Wedge, History of Goodhue County, Minnesota, 96; “Law Notice,” Painesville [OH] Telegraph, 21 July 1837, [2].)

    History of Geauga and Lake Counties, Ohio, with Illustrations and Biographical Sketches of Its Pioneers and Most Prominent Men. Philadelphia: Williams Brothers, 1878.

    Curtiss-Wedge, Franklyn. History of Goodhue County, Minnesota. Chicago: H. C. Cooper, 1909.

    Painesville Telegraph. Painesville, OH. 1822–1986.

  2. [2]

    The mercantile firm Rigdon, Smith & Cowdery was a partnership comprising Sidney Rigdon, JS, and Oliver Cowdery that began by June 1836 and purchased wholesale goods in New York in 1836. These goods were then sold by the firm Rigdon, Smith & Co., which operated at least one store, located in Chester, Ohio. The exact relationship between the two firms is unclear.a The mercantile firm Cahoon, Carter & Co. included Reynolds Cahoon, Jared Carter, and Hyrum Smith; the firm was selling goods in Kirtland by June 1835. Cahoon, Carter, and Smith’s mercantile efforts appear to be related to their assignment to supervise funding for the construction of the House of the Lord in Kirtland.b

    (aSee J. F. Scribner, Invoice, Buffalo, NY, for Rigdon, Smith & Cowdery, 16 June 1836, JS Office Papers, CHL; Rigdon, Smith & Co., Store Ledger, 1; “Mormonism in Ohio,” Aurora [New Lisbon, OH], 21 Jan. 1837, [3]; and Notes Receivable from Rigdon, Smith & Co., 22 May 1837. bSee Advertisement, Northern Times, 2 Oct. 1835, [4]; and Minutes, 6 June 1833.)

    Aurora. New Lisbon, OH. 1835–1837.

    Northern Times. Kirtland, OH. 1835–[1836?].

  3. [3]

    See Invoices, June and Oct. 1836, JS Office Papers, CHL. For more information on the Kirtland firms’ efforts to repay New York merchants, see Statement of Account from Perkins & Osborn, ca. 29 Oct. 1838.

    JS Office Papers / Joseph Smith Office Papers, ca. 1835–1845. CHL. MS 21600.

  4. [4]

    In February 1837, Rounds sued JS, Rigdon, Newel K. Whitney, Frederick G. Williams, Horace Kingsbury, and Warren Parrish because of their involvement in the Kirtland Safety Society. Ultimately, only JS and Rigdon were brought to trial, and in October 1837 they were found guilty and fined $1,000 each. After the case concluded, Rounds transferred the judgment to Grandison Newell, an opponent of JS and the church. Acting as agents for JS and Rigdon, William Marks and Granger signed an agreement with Newell and on 1 March 1838 paid him $1,600. Hitchcock was likely unaware of the agreement between Newell and the agents and therefore still considered the original debt unresolved. (See Historical Introduction to Kirtland Safety Society Notes, 4 Jan.–9 Mar. 1837; Introduction to Part 5: 5 Oct. 1836–10 Apr. 1837; Transcript of Proceedings, 24 Oct. 1837, Rounds v. JS [Geauga Co. C.P. 1837], Final Record Book U, pp. 362–364; and Transcript of Proceedings, 24 Oct. 1837, Rounds v. Rigdon [Geauga Co. C.P. 1837], Final Record Book U, pp. 359–362, microfilm 20,279, U.S. and Canada Record Collection, FHL; see also Walker, “Kirtland Safety Society,” 32–148.)

    Walker, Jeffrey N. “The Kirtland Safety Society and the Fraud of Grandison Newell: A Legal Examination.” BYU Studies 54, no. 3 (2015): 33–147.

  5. [5]

    For example, JS and other church members acted as sureties when they signed promissory notes that Reynolds Cahoon, Jared Carter, and Hyrum Smith created on 1 September 1837 to renegotiate their outstanding debts with New York mercantile firms. (See JS et al., Promissory Note, Kirtland, OH, to Holbrook & Ferme, 1 Sept. 1837, photocopy, CHL; JS et al., Promissory Note, Kirtland, OH, to Holbrook & Ferme, 1 Sept. 1837, BYU; Hyrum Smith et al., Promissory Note, Kirtland, OH, to Halsted, Haines & Co., 1 Sept. 1837, photocopy, CHL; and Hyrum Smith et al., Promissory Notes, Kirtland, OH, to Halsted, Haines & Co., 1 Sept. 1837, Brigham Young Office, Halsted, Haines & Co. File, CHL.)

  6. [6]

    See Transcript of Proceedings, 6 Nov. 1838, Eaton v. Potter et al. [Geauga Co. C.P. 1838], Final Record Book W, pp. 149–152, microfilm 20,280, U.S. and Canada Record Collection, FHL.

    U.S. and Canada Record Collection. FHL.

  7. [7]

    Granger apparently took the same proactive approach in requesting information from Hitchcock & Wilder as he did with the law firm Perkins & Osborn. (See Letter from William Perkins, 29 Oct. 1838.)

  8. [8]

    See Historical Introduction to Letter of Introduction from John Howden, 27 Oct. 1838.

Page [2]

[page damaged] also judgments as follows—
Samuel D. Rounds

ca. 1807–after 1887. Builder, brick mason, farmer. Born in Massachusetts. Son of John J. Rounds and Hannah. Married Amy Hatfield. Moved to New York, by 1830; and to Ohio, by 1834. Initiated legal actions against JS, Sidney Rigdon, and others involved in Kirtland...

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qui tam

An action in qui tam imposes a statute-based penalty that rewards both the informant and the state by giving the “penalty in part to whosoever will sue for the same, and the other part to the commonwealth.”

View Glossary
vs
Debt $1000.
vs Costs—
Joseph Smith Jr Interest from Oct 24. 1837
 
Same Debt $1000.
vs Costs—
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...

View Full Bio
Interest from Oct 24. 1837
Reuben Hitchcock

2 Sept. 1806–9 Dec. 1883. Attorney, judge, railroad executive. Born in Burton, Geauga Co., Ohio. Son of Peter Hitchcock and Nabby Cook. Moved to New Haven, New Haven Co., Connecticut. Graduated from Yale University, 1826. Taught at Burton Academy, ca. 1826...

View Full Bio
[p. [2]]
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Document Information

Related Case Documents
Editorial Title
Statement of Account from Hitchcock & Wilder, between 9 July and 6 November 1838
ID #
3698
Total Pages
4
Print Volume Location
JSP, D6:285–290
Handwriting on This Page
  • Reuben Hitchcock

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