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Statement of Account from Perkins & Osborn, circa 29 October 1838

Source Note

William Perkins

22 Jan. 1799–1 Dec. 1882. Teacher, attorney, insurance agent, politician. Born in Ashford, Windham Co., Connecticut. Son of William Perkins and Mary Lee. Moved to Hartford, Hartford Co., Connecticut, to study law, ca. 1822. Admitted to Connecticut bar, May...

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on behalf of Perkins & Osborn, 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, for JS and others, [ca. 29 Oct. 1838]; handwriting of
William Perkins

22 Jan. 1799–1 Dec. 1882. Teacher, attorney, insurance agent, politician. Born in Ashford, Windham Co., Connecticut. Son of William Perkins and Mary Lee. Moved to Hartford, Hartford Co., Connecticut, to study law, ca. 1822. Admitted to Connecticut bar, May...

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; five pages; JS Collection and JS Office Papers, CHL. Includes docket.
Two bifolia measuring 12⅞ × 8 inches (33 × 20 cm), with thirty-nine printed lines per page. One horizontal line and five vertical lines were drawn on the rectos to mirror the format of a financial ledger. The pages were folded for filing. The second verso in the first bifolium contains a docket in the handwriting of
William Clayton

17 July 1814–4 Dec. 1879. Bookkeeper, clerk. Born at Charnock Moss, Penwortham, Lancashire, England. Son of Thomas Clayton and Ann Critchley. Married Ruth Moon, 9 Oct. 1836, at Penwortham. Baptized into Church of Jesus Christ of Latter-day Saints by Heber...

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: “Perkins & Osburns | Bill | against Joseph Smith”.
The docket indicates the statement was filed with JS’s papers in
Nauvoo

Principal gathering place for Saints following expulsion from Missouri. Beginning in 1839, Church of Jesus Christ of Latter-day Saints purchased lands in earlier settlement of Commerce and planned settlement of Commerce City, as well as surrounding areas....

More Info
, Illinois, as early as 1842, with continuous institutional custody thereafter.
1

William Clayton served as a recorder and scribe for JS in Nauvoo from 1842 to 1844. (Clayton, Diary, 10 Feb. 1842; Clayton, History of the Nauvoo Temple, 18, 30–31; JS, Journal, 29–30 June 1842.)


Comprehensive Works Cited

Clayton, William. Diary, Vol. 1, 1840–1842. BYU.

Clayton, William. History of the Nauvoo Temple, ca. 1845. CHL. MS 3365.

When
Clayton

17 July 1814–4 Dec. 1879. Bookkeeper, clerk. Born at Charnock Moss, Penwortham, Lancashire, England. Son of Thomas Clayton and Ann Critchley. Married Ruth Moon, 9 Oct. 1836, at Penwortham. Baptized into Church of Jesus Christ of Latter-day Saints by Heber...

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filed the pages in JS’s Nauvoo office, the pages were out of order, with the first bifolium, which begins with a statement for JS, placed after the second, which begins with a statement for
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...

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. The two bifolia were separated during the era when documents were filed by name and subject in the Church Historian’s Office. The first bifolium, containing JS’s and
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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’s accounts, was placed in the JS Collection. The second bifolium, which begins with an entry for Oliver Cowdery, was placed in the Nauvoo and Pre-Nauvoo Collection; in 2012, the bifolium was cataloged as part of the JS Office Papers.

Footnotes

  1. [1]

    William Clayton served as a recorder and scribe for JS in Nauvoo from 1842 to 1844. (Clayton, Diary, 10 Feb. 1842; Clayton, History of the Nauvoo Temple, 18, 30–31; JS, Journal, 29–30 June 1842.)

    Clayton, William. Diary, Vol. 1, 1840–1842. BYU.

    Clayton, William. History of the Nauvoo Temple, ca. 1845. CHL. MS 3365.

Historical Introduction

Around 29 October 1838,
William Perkins

22 Jan. 1799–1 Dec. 1882. Teacher, attorney, insurance agent, politician. Born in Ashford, Windham Co., Connecticut. Son of William Perkins and Mary Lee. Moved to Hartford, Hartford Co., Connecticut, to study law, ca. 1822. Admitted to Connecticut bar, May...

View Full Bio
prepared a statement of the accounts that JS and other church members had with Perkins & Osborn, a
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, law partnership comprising Perkins and
Salmon Osborn

21 Oct. 1804–4 Mar. 1904. Attorney, bank executive. Born in Walton, Delaware Co., New York. Son of Samuel Osborn and Polly Webster. Moved to Jefferson, Ashtabula Co., Ohio, 1813; to Erie, Erie Co., Pennsylvania, 1814; and to Sandusky, Huron Co., Ohio, 1816...

View Full Bio
.
1

Perkins prepared another undated statement that appears to be an earlier rendering of several of the mercantile debts included in this October 1838 statement. In the other undated statement, Perkins included notes indicating he had written to New York merchants, asking for instructions on their unpaid promissory notes, and was awaiting their reply. In the October 1838 statement featured here, Perkins identified who was in possession of the notes and who should be paid. (Perkins & Osborn, “Demands in Hands of Perkins & Osborn,” between 1 Sept. 1837 and 28 Oct. 1838, JS Office Papers, CHL.)


Perkins probably prepared the statement on or within a few days of 29 October 1838, when he wrote a letter to JS introducing the statement.
2

See Letter from William Perkins, 29 Oct. 1838.


Many of the debts listed on the statement resulted from church members’ endeavors beginning in summer 1836 to further develop
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, through buying and selling land, pursuing mercantile ventures, and organizing a bank called 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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. These efforts were hampered, however, by several factors. The bank was never able to obtain a charter; after operating as an unchartered financial institution, it closed by fall 1837 because of underfunding and intense opposition that led to distrust, bank runs, and litigation.
3

See Introduction to Part 5: 5 Oct. 1836–10 Apr. 1837.


The ambitious plans to expand Kirtland were also hindered by the national financial panic of 1837, which resulted in decreased land values and made it difficult for individuals who had purchased land or goods on credit to pay their debts. In turn, these problems led to litigation by unpaid creditors.
4

See “Joseph Smith Documents from October 1835 through January 1838”; Introduction to Part 6: 20 Apr.–14 Sept. 1837; and Notes Receivable from Rigdon, Smith & Co., 22 May 1837.


Perkins

22 Jan. 1799–1 Dec. 1882. Teacher, attorney, insurance agent, politician. Born in Ashford, Windham Co., Connecticut. Son of William Perkins and Mary Lee. Moved to Hartford, Hartford Co., Connecticut, to study law, ca. 1822. Admitted to Connecticut bar, May...

View Full Bio
’s October 1838 statement includes three parts. The first part lists the legal fees 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 others owed Perkins & Osborn for representing the men in various lawsuits, including the cases
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 them for issuing notes for the Kirtland Safety Society.
5

Transcript of Proceedings, 24 Oct. 1837, Rounds v. JS (Geauga Co. C.P. 1837), Final Record Book U, pp. 362–364; 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.


Also included in the first section of the statement are promissory notes that JS, Rigdon,
Jared Carter

14 June 1801–6 July 1849. Born at Killingworth, Middlesex Co., Connecticut. Son of Gideon Carter and Johanna Sims. Moved to Benson, Rutland Co., Vermont, by 1810. Married Lydia Ames, 20 Sept. 1823, at Benson. Moved to Chenango, Broome Co., New York, by Jan...

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, 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
gave Perkins & Osborn. The statement also indicates that
Reynolds Cahoon

30 Apr. 1790–29 Apr. 1861. Farmer, tanner, builder. Born at Cambridge, Washington Co., New York. Son of William Cahoon Jr. and Mehitable Hodges. Married Thirza Stiles, 11 Dec. 1810. Moved to northeastern Ohio, 1811. Located at Harpersfield, Ashtabula Co.,...

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had refused to provide Perkins & Osborn with a promissory note, asserting that JS was responsible for payment. Perkins did not specify the reason for the promissory notes. However, JS, Rigdon, Carter, Cowdery, and Cahoon were involved in mercantile firms 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
area and may have owed Perkins & Osborn for helping renegotiate debts in September 1837.
The second section of the statement enumerates the debts, in the form of promissory notes, that 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
-area 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 ...

View Glossary
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
owed to the
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,...

More Info
mercantile firms John A. Newbould, Mead & Betts, Holbrook & Ferme, and Halsted, Haines & Co.
6

The mercantile firm Rigdon, Smith & Cowdery was a partnership that Sidney Rigdon, JS, and Oliver Cowdery began by June 1836. The mercantile firm Cahoon, Carter & Co., which included Reynolds Cahoon, Jared Carter, and Hyrum Smith, was selling goods by June 1835. The mercantile efforts of Cahoon, Carter, and Smith appear to be related to their endeavor to construct and finance the House of the Lord in Kirtland. (See John A. Newbould, Invoice, Buffalo, NY, for Rigdon, Smith & Cowdery, 17 June 1836; Mead, Stafford & Co., Invoice, New York City, for Rigdon, Smith & Cowdery, 8 Oct. 1836, JS Office Papers, CHL; Advertisement, Northern Times, 2 Oct. 1835, [4]; and Minutes, 6 June 1833.)


Comprehensive Works Cited

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

The New York merchants had hired Perkins & Osborn to collect the overdue payments or, if necessary, initiate lawsuits to obtain the money owed. The debts enumerated in the second section were the result of a 1 September 1837 arrangement in which Perkins helped the two Kirtland-area firms renegotiate their unpaid debts with the four New York firms. The principals for the debts to three of the firms were
Carter

14 June 1801–6 July 1849. Born at Killingworth, Middlesex Co., Connecticut. Son of Gideon Carter and Johanna Sims. Moved to Benson, Rutland Co., Vermont, by 1810. Married Lydia Ames, 20 Sept. 1823, at Benson. Moved to Chenango, Broome Co., New York, by Jan...

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,
Cahoon

30 Apr. 1790–29 Apr. 1861. Farmer, tanner, builder. Born at Cambridge, Washington Co., New York. Son of William Cahoon Jr. and Mehitable Hodges. Married Thirza Stiles, 11 Dec. 1810. Moved to northeastern Ohio, 1811. Located at Harpersfield, Ashtabula Co.,...

View Full Bio
, and
Hyrum Smith

9 Feb. 1800–27 June 1844. Farmer, cooper. Born at Tunbridge, Orange Co., Vermont. Son of Joseph Smith Sr. and Lucy Mack. Moved to Randolph, Orange Co., 1802; back to Tunbridge, before May 1803; to Royalton, Windsor Co., Vermont, 1804; to Sharon, Windsor Co...

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. JS and twenty-eight other individuals signed the promissory notes as sureties, promising to pay if the principals did not.
The third section lists other debts
Perkins

22 Jan. 1799–1 Dec. 1882. Teacher, attorney, insurance agent, politician. Born in Ashford, Windham Co., Connecticut. Son of William Perkins and Mary Lee. Moved to Hartford, Hartford Co., Connecticut, to study law, ca. 1822. Admitted to Connecticut bar, May...

View Full Bio
was aware of. For example, the section includes lawsuits that
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,...

More Info
merchant
Hezekiah Kelley

18 June 1804–19 July 1882. Merchant, land investor, miner. Born in Connecticut. Moved to New York City, by 1830. Married Phebe, before 1831. Invested in and sold land in Erie Co., New York, early 1830s. Sued Rigdon, Smith & Cowdery to collect on unpaid promissory...

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brought against Rigdon, Smith & Cowdery and Cahoon, Carter & Co. Neither firm purchased goods from Kelley, but a promissory note the firms created and signed was endorsed by the original recipient and given to Kelley as payment for an unrelated transaction.
7

Transcript of Proceedings, 5 June 1837, Kelley v. Rigdon et al. (Geauga Co. C.P. 1837), Final Record Book U, pp. 97–99; Transcript of Proceedings, 5 June 1837, Kelley v. Cahoon et al. (Geauga Co. C.P. 1837), Final Record Book U, pp. 100–101, microfilm 20,279, U.S. and Canada Record Collection, FHL. Promissory notes were transferrable financial instruments. An individual or company could receive a promissory note and then endorse it and transfer it to another individual or company for payment.


Comprehensive Works Cited

U.S. and Canada Record Collection. FHL.

According to the amounts listed in this statement, JS personally owed around $196 to Perkins & Osborn, while
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
personally owed $97.
8

As calculated in this statement, JS personally owed Perkins & Osborn $159.50 for the firm’s services. He was credited $23.01 for money lent and goods purchased, and he was then required to pay Cahoon’s note for $51.34. With these additions plus a year of interest, JS’s costs amounted to around $191.00. JS also likely paid the retainer fee of $5.00 for a lawsuit Timothy Martindale initiated.


Additionally, the two men owed around $2,740 as members of the firm Rigdon, Smith & Cowdery.
9

The debts JS and Rigdon owed jointly in connection with the mercantile firm Rigdon, Smith & Cowdery were for the judgment and damages in the Kelley lawsuit, totaling $2,083.47, and for a promissory note given to John Ayer for $442.12, which totaled $506.49 after twenty-five months of simple interest at 7 percent.


Perkins

22 Jan. 1799–1 Dec. 1882. Teacher, attorney, insurance agent, politician. Born in Ashford, Windham Co., Connecticut. Son of William Perkins and Mary Lee. Moved to Hartford, Hartford Co., Connecticut, to study law, ca. 1822. Admitted to Connecticut bar, May...

View Full Bio
did not specify a time frame for paying these debts; the purpose of the statement was to inform JS of his and others’ debts and to request payment.
10

See Letter from William Perkins, 29 Oct. 1838.


The promissory notes given to
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,...

More Info
merchants in September 1837 and due a year later totaled around $4,000. The next set of promissory notes, due in March 1839, amounted to around $4,100. In September 1839, another payment was due, amounting to around $4,230 (not including interest).
11

Amounts were not recorded for the promissory notes given to John A. Newbould, due eighteen months and twenty-four months after September 1837.


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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, acting as an
agent

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...

View Glossary
for JS and Rigdon, had already settled several debts stemming from when JS and Rigdon lived 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
.
12

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


Granger’s efforts to pay the debts owed to the New York merchants continued into 1839, when a new agreement was reached.
13

See Agreement with Mead & Betts, 2 Aug. 1839.


It is not known how the statement, which was enclosed in
Perkins

22 Jan. 1799–1 Dec. 1882. Teacher, attorney, insurance agent, politician. Born in Ashford, Windham Co., Connecticut. Son of William Perkins and Mary Lee. Moved to Hartford, Hartford Co., Connecticut, to study law, ca. 1822. Admitted to Connecticut bar, May...

View Full Bio
’s 29 October letter to JS, was transmitted or when JS received it. Neither Perkins’s letter nor its extant enclosures bear addressing or other postal markings, although a wrapper, no longer extant, may have had such notations.
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
, who was 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
in October 1838 settling accounts,
14

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


apparently obtained the letter and statement and kept them while JS was imprisoned from 31 October 1838 to 16 April 1839. JS eventually received the letter and statement, as indicated by a filing docket by
William Clayton

17 July 1814–4 Dec. 1879. Bookkeeper, clerk. Born at Charnock Moss, Penwortham, Lancashire, England. Son of Thomas Clayton and Ann Critchley. Married Ruth Moon, 9 Oct. 1836, at Penwortham. Baptized into Church of Jesus Christ of Latter-day Saints by Heber...

View Full Bio
.

Footnotes

  1. [1]

    Perkins prepared another undated statement that appears to be an earlier rendering of several of the mercantile debts included in this October 1838 statement. In the other undated statement, Perkins included notes indicating he had written to New York merchants, asking for instructions on their unpaid promissory notes, and was awaiting their reply. In the October 1838 statement featured here, Perkins identified who was in possession of the notes and who should be paid. (Perkins & Osborn, “Demands in Hands of Perkins & Osborn,” between 1 Sept. 1837 and 28 Oct. 1838, JS Office Papers, CHL.)

  2. [2]

    See Letter from William Perkins, 29 Oct. 1838.

  3. [3]

    See Introduction to Part 5: 5 Oct. 1836–10 Apr. 1837.

  4. [4]

    See “Joseph Smith Documents from October 1835 through January 1838”; Introduction to Part 6: 20 Apr.–14 Sept. 1837; and Notes Receivable from Rigdon, Smith & Co., 22 May 1837.

  5. [5]

    Transcript of Proceedings, 24 Oct. 1837, Rounds v. JS (Geauga Co. C.P. 1837), Final Record Book U, pp. 362–364; 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.

  6. [6]

    The mercantile firm Rigdon, Smith & Cowdery was a partnership that Sidney Rigdon, JS, and Oliver Cowdery began by June 1836. The mercantile firm Cahoon, Carter & Co., which included Reynolds Cahoon, Jared Carter, and Hyrum Smith, was selling goods by June 1835. The mercantile efforts of Cahoon, Carter, and Smith appear to be related to their endeavor to construct and finance the House of the Lord in Kirtland. (See John A. Newbould, Invoice, Buffalo, NY, for Rigdon, Smith & Cowdery, 17 June 1836; Mead, Stafford & Co., Invoice, New York City, for Rigdon, Smith & Cowdery, 8 Oct. 1836, JS Office Papers, CHL; Advertisement, Northern Times, 2 Oct. 1835, [4]; and Minutes, 6 June 1833.)

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

  7. [7]

    Transcript of Proceedings, 5 June 1837, Kelley v. Rigdon et al. (Geauga Co. C.P. 1837), Final Record Book U, pp. 97–99; Transcript of Proceedings, 5 June 1837, Kelley v. Cahoon et al. (Geauga Co. C.P. 1837), Final Record Book U, pp. 100–101, microfilm 20,279, U.S. and Canada Record Collection, FHL. Promissory notes were transferrable financial instruments. An individual or company could receive a promissory note and then endorse it and transfer it to another individual or company for payment.

    U.S. and Canada Record Collection. FHL.

  8. [8]

    As calculated in this statement, JS personally owed Perkins & Osborn $159.50 for the firm’s services. He was credited $23.01 for money lent and goods purchased, and he was then required to pay Cahoon’s note for $51.34. With these additions plus a year of interest, JS’s costs amounted to around $191.00. JS also likely paid the retainer fee of $5.00 for a lawsuit Timothy Martindale initiated.

  9. [9]

    The debts JS and Rigdon owed jointly in connection with the mercantile firm Rigdon, Smith & Cowdery were for the judgment and damages in the Kelley lawsuit, totaling $2,083.47, and for a promissory note given to John Ayer for $442.12, which totaled $506.49 after twenty-five months of simple interest at 7 percent.

  10. [10]

    See Letter from William Perkins, 29 Oct. 1838.

  11. [11]

    Amounts were not recorded for the promissory notes given to John A. Newbould, due eighteen months and twenty-four months after September 1837.

  12. [12]

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

  13. [13]

    See Agreement with Mead & Betts, 2 Aug. 1839.

  14. [14]

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

Page [1]

Joseph Smith Jr
To Perkins & Osborn Dr
1

“Dr” is an abbreviation that indicates a debit on a financial account. (Jones, Principles and Practice of Book-Keeping, 20.)


Comprehensive Works Cited

Jones, Thomas. The Principles and Practice of Book-Keeping, Embracing an Entirely New and Improved Method of Imparting the Science; with Exemplifications of the Most Concise and Approved Forms of Arranging Merchants’ Accounts. New York: Wiley and Putnam, 1841.

1838 [1837]
2

The date of 1838 was a scribal error by Perkins, who was writing in 1838. Parallel entries under Rigdon’s name are dated March 1837.


March T[erm]
3

The March 1837 term of the Geauga County Court of Common Pleas began on 21 March. (An Act to Regulate the Times of Holding the Judicial Courts [4 Feb. 1837], Acts of a General Nature [1836–1837], p. 13, sec. 4.)


Comprehensive Works Cited

Acts of a General Nature, Passed at the First Session of the Thirty-Fifth General Assembly of the State of Ohio; Begun and Held in the City of Columbus, December 5th, 1836. And in the Thirty-Fifth Year of Said State. Columbus: S. R. Dolbee, 1837.

To Retainer & Term fee
4

The term fee was the amount Perkins & Osborn charged for legal services during that term of court. A term fee of five to ten dollars was common; as a frontier lawyer, Abraham Lincoln generally charged such amounts. (See “The Law Practice of Abraham Lincoln: A Narrative Overview,” in Benner and Davis, Law Practice of Abraham Lincoln; and Pratt, Personal Finances of Abraham Lincoln, 25–57.)


Comprehensive Works Cited

Benner, Martha L., Cullom Davis, Daniel W. Stowell, John A. Lupton, Susan Krause, Stacy Pratt McDermott, Christopher A. Schnell, and Dennis E. Suttles, eds. The Law Practice of Abraham Lincoln: Complete Documentary Edition. 2nd ed. Springfield, IL: Illinois Historic Preservation Agency, 2009. Accessed 3 Nov. 2016. http://www.lawpracticeofabrahamlincoln.org.

Pratt, Harry E. The Personal Finances of Abraham Lincoln. Springfield, IL: Abraham Lincoln Association, 1943.

Rounds Qui tam vs. you
5

A qui tam court case is a lawsuit in which the plaintiff sues on his or her own behalf as well as on behalf of the state for the monetary amount permitted by statute. In this case, Rounds was suing for himself and for the state of Ohio. (“Qui Tam,” in Bouvier, Law Dictionary, 2:320; Transcript of Proceedings, 24 Oct. 1837, Rounds v. JS [Geauga Co. C.P. 1837], Final Record Book U, pp. 362–364, microfilm 20,279, U.S. and Canada Record Collection, FHL.)


Comprehensive Works Cited

Bouvier, John. A Law Dictionary, Adapted to the Constitution and Laws of the United States of America, and of the Several States of the American Union; with References to the Civil and Other Systems of Foreign Law. 2 vols. Philadelphia: T. and J. W. Johnson, 1839.

$5 00
June T
6

The June 1837 term of court began on 5 June. (An Act to Regulate the Times of Holding the Judicial Courts [4 Feb. 1837], Acts of a General Nature [1836–1837], p. 13, sec. 4.)


Comprehensive Works Cited

Acts of a General Nature, Passed at the First Session of the Thirty-Fifth General Assembly of the State of Ohio; Begun and Held in the City of Columbus, December 5th, 1836. And in the Thirty-Fifth Year of Said State. Columbus: S. R. Dolbee, 1837.

" hearing on demurrer
7

A demurrer is a legal document given to the court to indicate that the “objecting party will not proceed with the pleading, because no sufficient statement has been made on the other side; but will wait the judgment of the court whether he is bound to answer.” (“Demurrer,” in Bouvier, Law Dictionary, 1:307, italics in original.)


Comprehensive Works Cited

Bouvier, John. A Law Dictionary, Adapted to the Constitution and Laws of the United States of America, and of the Several States of the American Union; with References to the Civil and Other Systems of Foreign Law. 2 vols. Philadelphia: T. and J. W. Johnson, 1839.

& Term fee
5 00
" going to
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
in May for you & consulting in sundry Cases
10 00
Expenses same time .19¢ horse & wagon paid $2 2 19
" fees on
Newells [Grandison Newell’s]

2 May 1785–10 June 1874. Farmer, clockmaker, furniture maker, manufacturer, merchant, banker. Born in Barkhamsted, Litchfield Co., Connecticut. Son of Solomon Newell and Damaris Johnson. Married Betsy Smith, 16 Apr. 1807. Moved to Winsted, Litchfield Co.;...

View Full Bio
Complaint before [Edward] Flint
8

On 13 April 1837, Newell brought a complaint against JS to Justice of the Peace Flint in Painesville, Ohio, accusing JS of directing two men to murder Newell. Flint held a court of inquiry in early June 1837, and the case was then brought before the Geauga County Court of Common Pleas on 10 June. After disparate witness testimonies, JS was acquitted and discharged. (Transcript of Proceedings, 5 June 1837, State of Ohio on Complaint of Newell v. JS [Geauga Co. C.P. 1837], Final Record Book T, pp. 52–53, microfilm 20,279; Geauga Co., OH, Court of Common Pleas, Journal N, p. 225, 10 June 1837, microfilm 20,271, U.S. and Canada Record Collection, FHL.)


Comprehensive Works Cited

U.S. and Canada Record Collection. FHL.

15 00
June T " fees on same in Court of Com. Pleas 35 00
28 " Consultation at
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
3 00
July 27 " defending you successfuly in three suits before Flint, Kingsbury &
[Lewis] Miller

1777–17 Sept. 1866. Justice of the peace, coppersmith. Born in New York. Married Margaret. Episcopalian. Moved to Willoughby, Cuyahoga Co., Ohio, 1817. Justice of the peace, in Willoughby. Moved to Painesville, Geauga Co., Ohio, 1825. Justice of the peace...

View Full Bio
9

Flint and Miller were justices of the peace in Painesville; the cases referenced here were probably trials in the justice of the peace court. Kingsbury’s identity is unknown, but he may have been a justice of the peace in Painesville. Two prominent Kingsbury families lived in Painesville in the 1830s, but extant records do not list a justice with the surname of Kingsbury. (See Historical Introduction to Letter from Newel K. Whitney, 20 Apr. 1837; Transcript of Proceedings, 25 Apr. 1835, State of Ohio v. JS [J.P. Ct. 1835], Lewis Miller, Docket Book, 332, Henry E. Huntington Library, San Marino, CA; and History of Geauga and Lake Counties, Ohio, 20, 22, 41.)


Comprehensive Works Cited

Miller, Lewis. Docket Book. Henry E. Huntington Library, San Marino, CA.

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

10 00
" Retainer Barker use of Bump vs you
10

This case involved a promissory note JS and Cowdery gave to William Barker in July 1836 and that Barker later transferred to Jacob Bump. Barker claimed the note had not been fully paid by July 1837, but he discontinued the lawsuit when the case was brought before the court in October 1837. (See Transcript of Proceedings, 24 Oct. 1837, Barker for use of Bump v. JS and Cowdery [Geauga Co. C.P. 1837], Final Record Book U, p. 237, microfilm 20,279, U.S. and Canada Record Collection, FHL.)


5 00
28 " time & trouble with Holbrook about watch
11

The identity of Holbrook is not clear. Holbrook may have been a sheriff. JS’s history recounts that litigation in Painesville prevented him from leaving on a trip to Canada in late July 1837. In response to a writ the sheriff served, JS gave the sheriff his watch as security that JS would appear before the court. Alternatively, the Holbrook mentioned in the account statement may have been Chandler or Joseph Holbrook; both men were church members living in Kirtland. (JS History, vol. B-1, 767, addenda, 6nS; Backman, Profile, 36.)


Comprehensive Works Cited

Backman, Milton V., Jr., comp. A Profile of Latter-day Saints of Kirtland, Ohio, and Members of Zion’s Camp, 1830–1839: Vital Statistics and Sources. 2nd ed. Provo, UT: Department of Church History and Doctrine and Religious Studies Center, Brigham Young University, 1983.

1 00
Augt " Consultation & advice with Knights respecting Whitneys deed
12

Geauga County deed records do not list a land transaction between the Knights and the Whitneys.


2 00
16 " 3 pair of shoes returned by
[William] Perkins

22 Jan. 1799–1 Dec. 1882. Teacher, attorney, insurance agent, politician. Born in Ashford, Windham Co., Connecticut. Son of William Perkins and Mary Lee. Moved to Hartford, Hartford Co., Connecticut, to study law, ca. 1822. Admitted to Connecticut bar, May...

View Full Bio
3 31
Sept 15 " fees State vs Ritch on your complaint before
[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
13

On 12 September 1837, JS brought a complaint against Abram Ritch—a constable in Geauga County—to Cowdery, who was a justice of the peace in Kirtland Township in 1837. JS accused Ritch of “unlawful oppression by color of office.” (Docket Entry, 12 Sept. 1837, State of Ohio v. Ritch [J.P. Ct. 1837], in Cowdery, Docket Book, 224.)


6 00
Horse & wagon & expenses 2 00
Oct. T
14

The October 1837 term of court began on 24 October. (An Act to Regulate the Times of Holding the Judicial Courts [4 Feb. 1837], Acts of a General Nature [1836–1837], p. 13, sec. 4.)


Comprehensive Works Cited

Acts of a General Nature, Passed at the First Session of the Thirty-Fifth General Assembly of the State of Ohio; Begun and Held in the City of Columbus, December 5th, 1836. And in the Thirty-Fifth Year of Said State. Columbus: S. R. Dolbee, 1837.

" trial Rounds Qui Tam against you 25 00
" drawing bill of Exceptions for writ of Error
15

A bill of exception is a written statement objecting “to the decision of the court on a point of law, which, in confirmation of its accuracy, is signed and sealed by the judge or court who made the decision.” According to Bouvier’s Law Dictionary, “The object of the bill of exceptions, is to put the question of law on record for the information of the court of error having cognizance of such cause.” A writ of error directs a judge who has rendered a final judgment to either reexamine the case or send it to a higher court to address an allegation of an error in proceedings. Both writs represent the preliminary steps for making an appeal. (“Bill of Exception,” in Bouvier, Law Dictionary, 1:129; “Writ of Error,” in Bouvier, Law Dictionary, 2:501.)


Comprehensive Works Cited

Bouvier, John. A Law Dictionary, Adapted to the Constitution and Laws of the United States of America, and of the Several States of the American Union; with References to the Civil and Other Systems of Foreign Law. 2 vols. Philadelphia: T. and J. W. Johnson, 1839.

10 00
139 50
Decr " fees several suits against you at
Columbus

Franklin Co. seat. State capital. Incorporated as borough, 1816. Incorporated as city, Feb. 1834. Population in 1820 about 1,400; in 1830 about 2,400; in 1840 about 6,000; and in 1850 about 18,000.

More Info
—
16

Nothing is known about the suits referenced here. These suits may represent cases before a Columbus justice of the peace or suits brought before the Ohio Supreme Court. In the nineteenth century, Ohio circuit court cases that were appealed had to be brought before the state’s supreme court justices, who did not review the cases until December, when the justices met in Columbus. No extant records of the proceedings of the Ohio Supreme Court include cases involving JS. (An Act to Regulate the Times of Holding the Judicial Courts [4 Feb. 1837], Acts of a General Nature [1836–1837], pp. 11–13, secs. 1–4.)


Comprehensive Works Cited

Acts of a General Nature, Passed at the First Session of the Thirty-Fifth General Assembly of the State of Ohio; Begun and Held in the City of Columbus, December 5th, 1836. And in the Thirty-Fifth Year of Said State. Columbus: S. R. Dolbee, 1837.

5 00
" fee " in Underwood Bald & Spencer against you
17

Cowdery had purchased engraved plates and bank notes for the Kirtland Safety Society from the firm Underwood, Bald, Spencer & Hufty in fall 1836. In June 1837 the engraving firm began a lawsuit against Rigdon, JS, and fourteen others for payment on the $1,450 owed to the firm. (Transcript of Proceedings, 16 Apr. 1839, Underwood et al. v. Rigdon, JS, et al. [Geauga Co. C.P. 1839], Final Record Book X, pp. 34–36, microfilm 20,281, U.S. and Canada Record Collection, FHL; see also Historical Introduction to Kirtland Safety Society Notes, 4 Jan.–9 Mar. 1837.)


and others now pending }
15 00
$159 50
1837 Contra Cr
18

“Cr” is an abbreviation used to indicate credits on an account. Several of the entries in this section indicate that Perkins and Osborn purchased goods from one of the Kirtland-area stores in which JS was a partner but that instead of paying for the goods, the attorneys deducted the cost from JS’s account with Perkins & Osborn. (Jones, Principles and Practice of Book-Keeping, 20.)


Comprehensive Works Cited

Jones, Thomas. The Principles and Practice of Book-Keeping, Embracing an Entirely New and Improved Method of Imparting the Science; with Exemplifications of the Most Concise and Approved Forms of Arranging Merchants’ Accounts. New York: Wiley and Putnam, 1841.

May By cash to
Perkins

22 Jan. 1799–1 Dec. 1882. Teacher, attorney, insurance agent, politician. Born in Ashford, Windham Co., Connecticut. Son of William Perkins and Mary Lee. Moved to Hartford, Hartford Co., Connecticut, to study law, ca. 1822. Admitted to Connecticut bar, May...

View Full Bio
at
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
$5.00
Jun 28 " bill of shoes of
Knights [Vinson Knight]

14 Mar. 1804–31 July 1842. Farmer, druggist, school warden. Born at Norwich, Hampshire Co., Massachusetts. Son of Rudolphus Knight and Rispah (Rizpah) Lee. Married Martha McBride, July 1826. Moved to Perrysburg, Cattaraugus Co., New York, by 1830. Owned farm...

View Full Bio
19

Knight was a clerk at the store run by the firm H. Smith & Co. He may also have occasionally clerked in stores run by Rigdon, Smith & Co. and may have written the bill listed here or accepted it as payment from Perkins & Osborn. (See Bailey Hewitt, Receipt, Kirtland, OH, to Vinson Knight, 27 Sept. 1836, JS Office Papers, CHL; and H. Smith & Co. Ledger, in Trustees Land Book A, CHL.)


Comprehensive Works Cited

Trustees Land Books / Trustee-in-Trust, Church of Jesus Christ of Latter-day Saints. Land Books, 1839–1845. 2 vols. CHL. MS 3437.

8.14
" spade 1.50
July 27 " Cash to
Perkins

22 Jan. 1799–1 Dec. 1882. Teacher, attorney, insurance agent, politician. Born in Ashford, Windham Co., Connecticut. Son of William Perkins and Mary Lee. Moved to Hartford, Hartford Co., Connecticut, to study law, ca. 1822. Admitted to Connecticut bar, May...

View Full Bio
$1.00 d[itt]o to
[Salmon] Osborn

21 Oct. 1804–4 Mar. 1904. Attorney, bank executive. Born in Walton, Delaware Co., New York. Son of Samuel Osborn and Polly Webster. Moved to Jefferson, Ashtabula Co., Ohio, 1813; to Erie, Erie Co., Pennsylvania, 1814; and to Sandusky, Huron Co., Ohio, 1816...

View Full Bio
$1.
2.00
Augt 16 " 2 pr of shoes to
Perkins

22 Jan. 1799–1 Dec. 1882. Teacher, attorney, insurance agent, politician. Born in Ashford, Windham Co., Connecticut. Son of William Perkins and Mary Lee. Moved to Hartford, Hartford Co., Connecticut, to study law, ca. 1822. Admitted to Connecticut bar, May...

View Full Bio
$1.81} for shoes Returned } 3.31
2 Blk books for P&O $1.50}
26 " a saw to
Perkins

22 Jan. 1799–1 Dec. 1882. Teacher, attorney, insurance agent, politician. Born in Ashford, Windham Co., Connecticut. Son of William Perkins and Mary Lee. Moved to Hartford, Hartford Co., Connecticut, to study law, ca. 1822. Admitted to Connecticut bar, May...

View Full Bio
10/
1.25
" by iron Chest
20

The term iron chest is another name for a safe. The iron chest referenced in the account may be one of several safes that agents for the mercantile firm Rigdon, Smith & Cowdery bought in October 1836 from New York merchant Jesse Delano, who patented the first fireproof safe in 1826. (Digest of Patents, 58; Jesse Delano, Invoice, New York City, for JS and Oliver Cowdery, 15 Oct. 1836, JS Office Papers, CHL.)


Comprehensive Works Cited

A Digest of Patents, Issued by the United States, from 1790 to January 1, 1839: Published by Act of Congress, under the Superintendence of the Commissioner of Patents, Henry L. Ellsworth. To Which Is Added the Present Law relating to Patents. Washington DC: Peter Force, 1840.

at
N.Y.

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,...

More Info
Bill & transportation the Bill never handed us, nor have we the keys to the little drawer—}
To Interest on ballance one year——
[p. [1]]
View entire transcript

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Source Note

Document Transcript

Page [1]

Document Information

Related Case Documents
Editorial Title
Statement of Account from Perkins & Osborn, circa 29 October 1838
ID #
9617
Total Pages
8
Print Volume Location
JSP, D6:252–261
Handwriting on This Page
  • William Perkins

Footnotes

  1. [1]

    “Dr” is an abbreviation that indicates a debit on a financial account. (Jones, Principles and Practice of Book-Keeping, 20.)

    Jones, Thomas. The Principles and Practice of Book-Keeping, Embracing an Entirely New and Improved Method of Imparting the Science; with Exemplifications of the Most Concise and Approved Forms of Arranging Merchants’ Accounts. New York: Wiley and Putnam, 1841.

  2. [2]

    The date of 1838 was a scribal error by Perkins, who was writing in 1838. Parallel entries under Rigdon’s name are dated March 1837.

  3. [3]

    The March 1837 term of the Geauga County Court of Common Pleas began on 21 March. (An Act to Regulate the Times of Holding the Judicial Courts [4 Feb. 1837], Acts of a General Nature [1836–1837], p. 13, sec. 4.)

    Acts of a General Nature, Passed at the First Session of the Thirty-Fifth General Assembly of the State of Ohio; Begun and Held in the City of Columbus, December 5th, 1836. And in the Thirty-Fifth Year of Said State. Columbus: S. R. Dolbee, 1837.

  4. [4]

    The term fee was the amount Perkins & Osborn charged for legal services during that term of court. A term fee of five to ten dollars was common; as a frontier lawyer, Abraham Lincoln generally charged such amounts. (See “The Law Practice of Abraham Lincoln: A Narrative Overview,” in Benner and Davis, Law Practice of Abraham Lincoln; and Pratt, Personal Finances of Abraham Lincoln, 25–57.)

    Benner, Martha L., Cullom Davis, Daniel W. Stowell, John A. Lupton, Susan Krause, Stacy Pratt McDermott, Christopher A. Schnell, and Dennis E. Suttles, eds. The Law Practice of Abraham Lincoln: Complete Documentary Edition. 2nd ed. Springfield, IL: Illinois Historic Preservation Agency, 2009. Accessed 3 Nov. 2016. http://www.lawpracticeofabrahamlincoln.org.

    Pratt, Harry E. The Personal Finances of Abraham Lincoln. Springfield, IL: Abraham Lincoln Association, 1943.

  5. [5]

    A qui tam court case is a lawsuit in which the plaintiff sues on his or her own behalf as well as on behalf of the state for the monetary amount permitted by statute. In this case, Rounds was suing for himself and for the state of Ohio. (“Qui Tam,” in Bouvier, Law Dictionary, 2:320; Transcript of Proceedings, 24 Oct. 1837, Rounds v. JS [Geauga Co. C.P. 1837], Final Record Book U, pp. 362–364, microfilm 20,279, U.S. and Canada Record Collection, FHL.)

    Bouvier, John. A Law Dictionary, Adapted to the Constitution and Laws of the United States of America, and of the Several States of the American Union; with References to the Civil and Other Systems of Foreign Law. 2 vols. Philadelphia: T. and J. W. Johnson, 1839.

  6. [6]

    The June 1837 term of court began on 5 June. (An Act to Regulate the Times of Holding the Judicial Courts [4 Feb. 1837], Acts of a General Nature [1836–1837], p. 13, sec. 4.)

    Acts of a General Nature, Passed at the First Session of the Thirty-Fifth General Assembly of the State of Ohio; Begun and Held in the City of Columbus, December 5th, 1836. And in the Thirty-Fifth Year of Said State. Columbus: S. R. Dolbee, 1837.

  7. [7]

    A demurrer is a legal document given to the court to indicate that the “objecting party will not proceed with the pleading, because no sufficient statement has been made on the other side; but will wait the judgment of the court whether he is bound to answer.” (“Demurrer,” in Bouvier, Law Dictionary, 1:307, italics in original.)

    Bouvier, John. A Law Dictionary, Adapted to the Constitution and Laws of the United States of America, and of the Several States of the American Union; with References to the Civil and Other Systems of Foreign Law. 2 vols. Philadelphia: T. and J. W. Johnson, 1839.

  8. [8]

    On 13 April 1837, Newell brought a complaint against JS to Justice of the Peace Flint in Painesville, Ohio, accusing JS of directing two men to murder Newell. Flint held a court of inquiry in early June 1837, and the case was then brought before the Geauga County Court of Common Pleas on 10 June. After disparate witness testimonies, JS was acquitted and discharged. (Transcript of Proceedings, 5 June 1837, State of Ohio on Complaint of Newell v. JS [Geauga Co. C.P. 1837], Final Record Book T, pp. 52–53, microfilm 20,279; Geauga Co., OH, Court of Common Pleas, Journal N, p. 225, 10 June 1837, microfilm 20,271, U.S. and Canada Record Collection, FHL.)

    U.S. and Canada Record Collection. FHL.

  9. [9]

    Flint and Miller were justices of the peace in Painesville; the cases referenced here were probably trials in the justice of the peace court. Kingsbury’s identity is unknown, but he may have been a justice of the peace in Painesville. Two prominent Kingsbury families lived in Painesville in the 1830s, but extant records do not list a justice with the surname of Kingsbury. (See Historical Introduction to Letter from Newel K. Whitney, 20 Apr. 1837; Transcript of Proceedings, 25 Apr. 1835, State of Ohio v. JS [J.P. Ct. 1835], Lewis Miller, Docket Book, 332, Henry E. Huntington Library, San Marino, CA; and History of Geauga and Lake Counties, Ohio, 20, 22, 41.)

    Miller, Lewis. Docket Book. Henry E. Huntington Library, San Marino, CA.

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

  10. [10]

    This case involved a promissory note JS and Cowdery gave to William Barker in July 1836 and that Barker later transferred to Jacob Bump. Barker claimed the note had not been fully paid by July 1837, but he discontinued the lawsuit when the case was brought before the court in October 1837. (See Transcript of Proceedings, 24 Oct. 1837, Barker for use of Bump v. JS and Cowdery [Geauga Co. C.P. 1837], Final Record Book U, p. 237, microfilm 20,279, U.S. and Canada Record Collection, FHL.)

  11. [11]

    The identity of Holbrook is not clear. Holbrook may have been a sheriff. JS’s history recounts that litigation in Painesville prevented him from leaving on a trip to Canada in late July 1837. In response to a writ the sheriff served, JS gave the sheriff his watch as security that JS would appear before the court. Alternatively, the Holbrook mentioned in the account statement may have been Chandler or Joseph Holbrook; both men were church members living in Kirtland. (JS History, vol. B-1, 767, addenda, 6nS; Backman, Profile, 36.)

    Backman, Milton V., Jr., comp. A Profile of Latter-day Saints of Kirtland, Ohio, and Members of Zion’s Camp, 1830–1839: Vital Statistics and Sources. 2nd ed. Provo, UT: Department of Church History and Doctrine and Religious Studies Center, Brigham Young University, 1983.

  12. [12]

    Geauga County deed records do not list a land transaction between the Knights and the Whitneys.

  13. [13]

    On 12 September 1837, JS brought a complaint against Abram Ritch—a constable in Geauga County—to Cowdery, who was a justice of the peace in Kirtland Township in 1837. JS accused Ritch of “unlawful oppression by color of office.” (Docket Entry, 12 Sept. 1837, State of Ohio v. Ritch [J.P. Ct. 1837], in Cowdery, Docket Book, 224.)

  14. [14]

    The October 1837 term of court began on 24 October. (An Act to Regulate the Times of Holding the Judicial Courts [4 Feb. 1837], Acts of a General Nature [1836–1837], p. 13, sec. 4.)

    Acts of a General Nature, Passed at the First Session of the Thirty-Fifth General Assembly of the State of Ohio; Begun and Held in the City of Columbus, December 5th, 1836. And in the Thirty-Fifth Year of Said State. Columbus: S. R. Dolbee, 1837.

  15. [15]

    A bill of exception is a written statement objecting “to the decision of the court on a point of law, which, in confirmation of its accuracy, is signed and sealed by the judge or court who made the decision.” According to Bouvier’s Law Dictionary, “The object of the bill of exceptions, is to put the question of law on record for the information of the court of error having cognizance of such cause.” A writ of error directs a judge who has rendered a final judgment to either reexamine the case or send it to a higher court to address an allegation of an error in proceedings. Both writs represent the preliminary steps for making an appeal. (“Bill of Exception,” in Bouvier, Law Dictionary, 1:129; “Writ of Error,” in Bouvier, Law Dictionary, 2:501.)

    Bouvier, John. A Law Dictionary, Adapted to the Constitution and Laws of the United States of America, and of the Several States of the American Union; with References to the Civil and Other Systems of Foreign Law. 2 vols. Philadelphia: T. and J. W. Johnson, 1839.

  16. [16]

    Nothing is known about the suits referenced here. These suits may represent cases before a Columbus justice of the peace or suits brought before the Ohio Supreme Court. In the nineteenth century, Ohio circuit court cases that were appealed had to be brought before the state’s supreme court justices, who did not review the cases until December, when the justices met in Columbus. No extant records of the proceedings of the Ohio Supreme Court include cases involving JS. (An Act to Regulate the Times of Holding the Judicial Courts [4 Feb. 1837], Acts of a General Nature [1836–1837], pp. 11–13, secs. 1–4.)

    Acts of a General Nature, Passed at the First Session of the Thirty-Fifth General Assembly of the State of Ohio; Begun and Held in the City of Columbus, December 5th, 1836. And in the Thirty-Fifth Year of Said State. Columbus: S. R. Dolbee, 1837.

  17. [17]

    Cowdery had purchased engraved plates and bank notes for the Kirtland Safety Society from the firm Underwood, Bald, Spencer & Hufty in fall 1836. In June 1837 the engraving firm began a lawsuit against Rigdon, JS, and fourteen others for payment on the $1,450 owed to the firm. (Transcript of Proceedings, 16 Apr. 1839, Underwood et al. v. Rigdon, JS, et al. [Geauga Co. C.P. 1839], Final Record Book X, pp. 34–36, microfilm 20,281, U.S. and Canada Record Collection, FHL; see also Historical Introduction to Kirtland Safety Society Notes, 4 Jan.–9 Mar. 1837.)

  18. [18]

    “Cr” is an abbreviation used to indicate credits on an account. Several of the entries in this section indicate that Perkins and Osborn purchased goods from one of the Kirtland-area stores in which JS was a partner but that instead of paying for the goods, the attorneys deducted the cost from JS’s account with Perkins & Osborn. (Jones, Principles and Practice of Book-Keeping, 20.)

    Jones, Thomas. The Principles and Practice of Book-Keeping, Embracing an Entirely New and Improved Method of Imparting the Science; with Exemplifications of the Most Concise and Approved Forms of Arranging Merchants’ Accounts. New York: Wiley and Putnam, 1841.

  19. [19]

    Knight was a clerk at the store run by the firm H. Smith & Co. He may also have occasionally clerked in stores run by Rigdon, Smith & Co. and may have written the bill listed here or accepted it as payment from Perkins & Osborn. (See Bailey Hewitt, Receipt, Kirtland, OH, to Vinson Knight, 27 Sept. 1836, JS Office Papers, CHL; and H. Smith & Co. Ledger, in Trustees Land Book A, CHL.)

    Trustees Land Books / Trustee-in-Trust, Church of Jesus Christ of Latter-day Saints. Land Books, 1839–1845. 2 vols. CHL. MS 3437.

  20. [20]

    The term iron chest is another name for a safe. The iron chest referenced in the account may be one of several safes that agents for the mercantile firm Rigdon, Smith & Cowdery bought in October 1836 from New York merchant Jesse Delano, who patented the first fireproof safe in 1826. (Digest of Patents, 58; Jesse Delano, Invoice, New York City, for JS and Oliver Cowdery, 15 Oct. 1836, JS Office Papers, CHL.)

    A Digest of Patents, Issued by the United States, from 1790 to January 1, 1839: Published by Act of Congress, under the Superintendence of the Commissioner of Patents, Henry L. Ellsworth. To Which Is Added the Present Law relating to Patents. Washington DC: Peter Force, 1840.

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