31053

Balance of Account, 23 April 1834

Amt. of Balances due from the following persons the 23d. day of apl. 1834 at which time Joseph said it was the will of the Lord the accounts v.s. those persons should be balanced (up to the above date) in full without any value recd.; am’ts as follows
Viz. Balance due from 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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23d. apl. 1834 was—
$584.14
Balance due from Joseph Smith Jr ditto " do was— 1151.31
Balance due from 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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do " do was—
68.57
Balance due from 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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do " do was—
777.98
Balance due from 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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do " do was—
485.67
Balance due from Jno. Johnson

14 Apr. 1779–30 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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do " do was—
567.68
$3.635.35
[p. [1]]
Amt. of Balances due from the following persons the 23d. day of apl. 1834 at which  time Joseph said it was the will of the Lord the accounts v.s. those persons should  be balanced (up to the above date) in full without any value recd.; am’ts as follows
Viz. Balance due from 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...

View Glossary
23d. apl. 1834 was—
$584.14
Balance due from Joseph Smith Jr d[itt]o " do was— 1151.31
Balance due from 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
do " do was—
68.57
Balance due from 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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do " do was—
777.98
Balance due from F[rederick] 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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do " do was—
485.67
Balance due from Jno. Johnson

14 Apr. 1779–30 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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do " do was—
567.68
$3.635.35
[p. [1]]
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On 23 April 1834, 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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prepared a list of debts owed by JS and several others, all of whom were members of 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...

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. According to a notation Whitney made on the list, the debts were forgiven. The document does not specify to whom the debts were owed or what transactions generated the obligations, but it is likely that they were owed to 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 ...

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, the mercantile branch of the United Firm in Kirtland

Located ten miles south of Lake Erie. Settled by 1811. Organized by 1818. Population in 1830 about 55 Latter-day Saints and 1,000 others; in 1838 about 2,000 Saints and 1,200 others; in 1839 about 100 Saints and 1,500 others. Mormon missionaries visited township...

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, Ohio.
When the United Firm was formed in 1832, a revelation stated that the members—including the two bishops, who supervised the church’s temporal concerns, and the six men responsible for managing church publications—were “to have equal claims” on the firm’s property, according to their wants and needs. Essentially, their different responsibilities would be managed jointly by the United Firm, and each member of the firm could draw on the resources of the church’s mercantile and publishing endeavors for support. Any leftover assets would be considered church property, to be used for the benefit of the church and its members. However, by April 1834, the expulsion of the Saints from 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, had effectively ended the storehouse and printing operations there, while the United Firm’s debts continued to increase. JS was planning on leading an expedition to 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. Mormon missionaries...

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to help the expelled Saints reoccupy their Jackson County property, but it appears that his departure may have been hindered, since each firm member held joint responsibility for the firm’s indebtedness.
On 10 April 1834, members of the firm in Kirtland

Located ten miles south of Lake Erie. Settled by 1811. Organized by 1818. Population in 1830 about 55 Latter-day Saints and 1,000 others; in 1838 about 2,000 Saints and 1,200 others; in 1839 about 100 Saints and 1,500 others. Mormon missionaries visited township...

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decided “that the firm should be desolvd” and that each member would “have their stewardship

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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set off to them.” A 23 April 1834 revelation reorganized the firm, assigning each individual a stewardship, or a specific piece of property or business to manage. 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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, a member of the firm and a counselor in the presidency of the high priesthood

Both the office of the president of the high priesthood and the body comprising the president and his counselors; the presiding body of the church. In November 1831, a revelation directed the appointment of a president of the high priesthood. The individual...

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, reported that around the same time that JS dictated this 23 April 1834 revelation, he dictated another revelation requiring “every one of what was then called the firm to give up all notes & demands that they had against each other.” 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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likely prepared this 23 April statement in response to that direction.
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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kept the list he prepared with his own records. There is no indication that he gave it to JS or any other member of the firm.

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