“A Record of the Proceedings of the City Council of the City of Nauvoo, Handcock County, State of Illinois, Commencing A.D. 1841”; handwriting of , , , and ; 432 pages, including one inserted leaf; CHL. Includes insertions, notes, tables, redactions, and use marks.
The minutes were inscribed in a commercially produced blank book measuring 13 × 8¼ × 1½ inches (33 × 21 × 4 cm). The volume contains 216 leaves measuring 12¾ × 7½ inches (32 × 19 cm) and consists of nineteen gatherings of leaves. The first and last gatherings consist of six ruled leaves and two flyleaves, while the other gatherings are each composed of twelve ruled leaves. The book contains three front flyleaves and three back flyleaves. The volume is covered in brown leather, with a dark brown pattern decorating both the front and back covers as well as the spine. At some point, an unknown scribe inscribed “Records | OF THE | City Council | of the | City of Nauvoo | commencing AD. 1841” on the front cover in black ink, and “Sermons | by | Joseph Smit[h] | and others.” on the back cover. The spine is divided into five segments. The second and fourth segments are black with gold designs; the word “RECORDS” is printed in gold on the second segment. At an unknown time, white labels inscribed with black ink were placed upon the first and fifth segments of the spine to identify the two purposes of the book. “NAUVOO | CITY COUNCIL” was written on the label on the first segment, while an inverted label reading “SERMONS” was placed on the fifth segment of the spine. The second back flyleaf is inscribed with an index for a compilation of sermons inscribed in the book. Each page has thirty-six horizontal blue lines. At some point, a clerk used a pencil to rule pages 1–189 with a single vertical line running the length of each page on the left side. The same side of pages 190–261 was also vertically ruled in black ink with either a single or double line. An unknown clerk numbered the pages with blue ink on the top outside corner of each page. Following page 403, the remaining pages of the book were misnumbered 304–332.
Pages 1–239 were used to record minutes, ordinances, resolutions, and other matters pertaining to the meetings of the Nauvoo City Council between 1841 and 1845. The city council items are inscribed in blue and black ink. A loose sheet containing minutes inscribed in black ink was inserted into the volume between pages 238 and 239. Pages 240–362 were left blank. Although the volume contains some minutes, its main function was to record the decisions of the city council rather than to give a detailed exposition of the minutes. The volume accordingly corresponds with the Nauvoo City Council rough books. The rough books capture the discussions and debates of the council, while this volume includes the decisions and resolutions following those debates. At some point after 1843, a clerk turned the volume upside down and began inscribing sermons given by JS and others during 1843 and 1844, beginning at the end of the volume and continuing through page 363. These pages were renumbered 1–70 in their upside-down state. The sermons are inscribed in black ink with occasional insertions and other redactions written in graphite.
The inside cover of the book includes an insertion from the Niles National Register for 21 March 1840; a loose copy of the Times and Seasons for 15 January 1841; and an index of ordinances, resolutions, and other Nauvoo City Council matters discussed within the volume. The index consists of eight leaves, with each page measuring 13¼ × 4¼ inches (34 × 11 cm). The entries were inscribed in blue and black ink. It is ruled with forty-one horizontal black lines and a single blue line that runs vertically along the right side of each page.
The contents of the book suggest that clerks made entries in the volume as early as 3 February 1841 and finished sometime after 8 February 1845. An inventory of church records indicates that the volume came into the possession of by 1846. The volume was included in the 1846 inventory of church records prior to the exodus and was taken to Utah Territory with other church records. Subsequent inventories indicate that it has remained in continuous institutional custody since that time.
the Assessor & Collector, but applications under this Section shall be made at the time stated in the notice provided for in the preceding section, unless the Court shall adjourn for the purpose of giving longer time, and not afterwards.
Sec. 11. Assessors & Collectors shall be required to value and assess any City Lots and other Lands not included in the list furnished them by the Recorder aforesaid, which they may ascertain to be liable to Taxation.
Sec. 12. Within ten days after the sitting of the Municipal Court aforesaid it shall be the duty of the Clerk aforesaid to make out & deliver to each Assessor & Collector alphabetical lists of taxable property returned by them as corrected by the Municipal Court aforesaid, and take receipts for the aggregate amount of Taxes to be collected upon the Lands contained in the lists, and also upon personal Property; one of which shall be filed in the office of the City Recorder, and the other shall be delivered to the City Treasurer.
Sec. 13. For the purpose of defraying the necessary expences attendant upon the enactment, administration, & of the laws of this , it is hereby declared & Ordained that a Tax of fifty cents upon every hundred Dollars worth of taxable property shall be levied & collected from the owners thereof, or the Persons in whose names the same may be listed & assessed for taxation.
Sec. 14. The Assessors & Collectors of the shall, so soon as they receive the lists of taxable property delivered to them by the Clerk of the Municipal Court, proceed to collect the Taxes charged upon said lists, by calling upon each & every person residing in their respective Wards, at his or her usual place of residence, & requiring payment thereof; if any person shall be absent from home when the Assessor & Collector shall call upon him or her for payment of Taxes, the Assessor & Collector shall leave a Written or printed notice at the residence of every such Person, stating [p. 110]