was a mercantile company created and run by . It is unclear when Smith started the business. An extant daybook and ledger for the company indicate that he sold goods between July and November 1836. It is not clear if Smith operated an independent store or if he sold the goods he had purchased in established stores, such as those operated by or . Latter-day Saints and acted as clerks for the firm. Smith purchased wholesale goods from merchants in in October 1836. He appears to have sold these and other remaining goods the following month to Kirtland residents, including his brothers JS and and his business partners in the firm of Cahoon, Carter & Co., and . These November 1836 sales may have been connected to closing the business.
A partial daybook for the firm can be found in Gilbert Belnap, Account Book, 1836–1874, CHL. A ledger for the company can be found in Trustees Land Book A, CHL. Entries in the ledger were recorded by Joseph Kingsbury from July to November 1836, with later accounting by Vinson Knight to May 1837.
Belnap, Gilbert. Account Book, 1836–1874. CHL. MS 8124.
Trustees Land Books / Trustee-in-Trust, Church of Jesus Christ of Latter-day Saints. Land Books, 1839–1845. 2 vols. CHL. MS 3437.
Geauga County tax records indicate that there was no taxable property owned by H. Smith & Co. (Geauga Co., OH, Tax Duplicates, vol. 7, pp. 21, 24–25, 27, 33, Ohio Local Government Record Collection, Western Reserve Historical Society, Cleveland, OH; Geauga Co., OH, Duplicate Tax Records, 1816–1850, Tax Record for 1836, pp. 22–24, 26, microfilm 559,345, U.S. and Canada Record Collection, FHL.)
Ohio Local Government Record Collection, 1825–1826, 1832–1870. Geauga County Auditor Collection. Western Reserve Historical Society, Cleveland, OH.