Footnotes
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.
Footnotes
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.)
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.
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?].
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.
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.
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.
Amounts were not recorded for the promissory notes given to John A. Newbould, due eighteen months and twenty-four months after September 1837.
See Historical Introduction to Letter of Introduction from John Howden, 27 Oct. 1838.
| 1837 | To Perkins & Osborn Dr | |
| March T | To Retainer & Term fee Rounds Qui Tam vs you | $5 00 |
| June T | " Hearing on demurrer & Term fee | 5 00 |
| Oct T | " trial Same case | 25 00 |
| " Bill of Exceptions same case for writ of Error | 10 00 | |
| Decr | " fees several suits vs you at | 5 00 |
| 1838 April | " fees Retainer Term fees & taking depositi[o]ns in suit against discontinued by order of your } | 15 00 |
| $65 00 | ||
| Interest one year—— |
| Joseph Smith Jr & others | ||
| 1837 | To Perkins & Osborn Dr | |
| March | To Retainer & Term fee vs you | <$>5.00 |
| Sept 11 | " Note of Jo.s Smith Jr & of this date | 154 00 |
| Interest on the same—— note on demd & Int—— |
| 1837 | To Perkins & Osborn Dr | |
| March T | To Retainer & Term Rounds Qui tam vs you | <$>5.00 |
| June T | " hearing on Dem[urre]r & Term fee | 5 00 |
| Oct T | " to term fee & preparation for trial discontind | 10 00 |
| $20 00 | ||
| Interest one year—— |
| 1837 | To Perkins & Osborn Dr | |
| March T | To Retainer & Term fee Rounds Qui Tam vs you | $5 00 |
| June T | " Hearing on Demr & Term | 5 00 |
| Oct T. | " Term & preparation for trial discontd | 10 00 |
| $20 00 |
This June 1837 case involved nonpayment of a $5,000 promissory note that Kirtland land owner Timothy Martindale received from JS, Newel K. Whitney, Reynolds Cahoon, and John Johnson. The note was apparently for land JS and his associates bought from Martindale, and payment was due 1 January 1837. When the case came to trial in June 1837 it had already been settled by the two parties, and the case was therefore discontinued. (Transcript of Proceedings, 5 June 1837, Martindale v. JS et al. [Geauga Co. C.P. 1837], Final Record Book U, pp. 106–108, microfilm 20,279, U.S. and Canada Record Collection, FHL; see also Letter from Newel K. Whitney, 20 Apr. 1837.)