Footnotes

1. [1]

   Revelation, 26 Apr. 1832 [D&C 82:11–12]; Revelation, 1 Mar. 1832 [D&C 78:3].

2. [2]

   Minutes, 26–27 Apr. 1832; Revelation, 12 Nov. 1831 [D&C 70:3–5]; Staker, Hearken, O Ye People, 217, 229–230; Minutes, 30 Apr. 1832. The six men were JS, Sidney Rigdon, Oliver Cowdery, John Whitmer, William W. Phelps, and Martin Harris.

   Staker, Mark L. Hearken, O Ye People: The Historical Setting of Joseph Smith’s Ohio Revelations. Salt Lake City: Greg Kofford Books, 2009.

3. [3]

   Minutes, 30 Apr. 1832; “The Evening and the Morning Star,” The Evening and the Morning Star, June 1832, [8]; Minutes, 11 Sept. 1833.

   The Evening and the Morning Star. Independence, MO, June 1832–July 1833; Kirtland, OH, Dec. 1833–Sept. 1834.

4. [4]

   Revelation, 26 Apr. 1832 [D&C 82:11]; Revelation, 15 Mar. 1833 [D&C 92:1]; Revelation, 4 June 1833 [D&C 96:6–9].

5. [5]

   Revelation, 12 Nov. 1831 [D&C 70:5–8]; Revelation, 26 Apr. 1832 [D&C 82:17–18].

6. [6]

   Letter from John Whitmer, 29 July 1833; Letter from William W. Phelps, 6–7 Nov. 1833.

7. [7]

   In January 1834, for example, Oliver Cowdery reported that “we exerted every possible means to pay bro. Gilbert’s debts in N.Y.” (Oliver Cowdery, Kirtland, OH, to John Whitmer, 1 Jan. 1834, in Cowdery, Letterbook, 14–17.)

   Cowdery, Oliver. Letterbook, 1833–1838. Huntington Library, San Marino, CA.

8. [8]

   Order from Newel K. Whitney, 18 Apr. 1834; Balance of Account, 23 Apr. 1834; “New York Account Book Sept. 1834,” Newel K. Whitney, Papers, BYU.

   Whitney, Newel K. Papers, 1825–1906. BYU.

9. [9]

   Letter to Church Leaders in Jackson Co., MO, 21 Apr. 1833; Letter to Edward Partridge et al., 14 Jan. 1833.

10. [10]

    Letter to Edward Partridge et al., 30 Mar. 1834, underlining in original.

11. [11]

    When the United Firm was formed, its members were told to bind themselves together “by a bond & Covennant.” Phelps and Gilbert were given the responsibility of drafting a legal bond for the firm, giving firm members joint responsibility for the firm’s debts. (Revelation, 1 Mar. 1832 [D&C 78:11–12]; Revelation, 26 Apr. 1832 [D&C 82:11, 15]; Minutes, 26–27 Apr. 1832.)

12. [12]

    Letter to Orson Hyde, 7 Apr. 1834.

13. [13]

    JS, Journal, 11 Jan. 1834.

14. [14]

    Minutes, 17 Mar. 1834; Letter to Orson Hyde, 7 Apr. 1834.

15. [15]

    JS, Journal, 10 Apr. 1834.

16. [16]

    Revelation, 28 Apr. 1834.

17. [17]

    JS History, vol. A-1, 477, 527–528; Noble and Noble, Reminiscences, [6]–[7].

    JS History / Smith, Joseph, et al. History, 1838–1856. Vols. A-1–F-1 (original), A-2–E-2 (fair copy). Historian’s Office, History of the Church, 1839–ca. 1882. CHL. CR 100 102, boxes 1–7. The history for the period after 5 Aug. 1838 was composed after the death of Joseph Smith.

    Noble, Joseph B., and Mary Adeline Beman Noble. Reminiscences, ca. 1836. CHL. MS 1031, fd. 1.

18. [18]

    See, for example, Minutes, 24 Sept. 1834; and Minutes, 28 Nov. 1834.

19. [19]

    JS, Journal, 23 Apr. 1834.

20. [20]

    Max Parkin published an annotated version of Pratt’s copy of the revelation. (Parkin, “Joseph Smith and the United Firm,” 41–57.)

    Parkin, Max H. “Joseph Smith and the United Firm: The Growth and Decline of the Church’s First Master Plan of Business and Finance, Ohio and Missouri, 1832–1834.” BYU Studies 46, no. 3 (2007): 5–66.

21. [21]

    Revelation, 23 Apr. 1834, in Revelation Book 2, p. 100 [D&C 104].

22. [22]

    Revelation, 23 Apr. 1834, in Doctrine and Covenants 98, 1835 ed. [D&C 104]; see also Whittaker, “Substituted Names in the Published Revelations of Joseph Smith,” 103–112; “Substitute Words in the 1835 and 1844 Editions of the Doctrine and Covenants,”; and Parkin, “Joseph Smith and the United Firm,” 58–60. Even though the United Firm no longer existed in 1835, using pseudonyms was presumably a way to protect those who had been involved in the firm “from unnecessary scrutiny by a sometimes unfriendly public and peering creditors.” (Parkin, “Joseph Smith and the United Firm,” 58.)

    Whittaker, David J. “Substituted Names in the Published Revelations of Joseph Smith.” BYU Studies 23 (Winter 1983): 103–11.

    Parkin, Max H. “Joseph Smith and the United Firm: The Growth and Decline of the Church’s First Master Plan of Business and Finance, Ohio and Missouri, 1832–1834.” BYU Studies 46, no. 3 (2007): 5–66.