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 | |
| July 14 | To your note of this date on demd & Int— | $51 34 |
| Interest on the same |
| 1837 | To Perkins & Osborn Dr | |
| Sept 11 | To your note of this date on demd & Int | $51 34 |
| Interest on the same |
| 1837 | To Perkins & Osborn Dr | |
| Sept 11 | To amt of Coms [Commissions] &c | $51 34 |
| Interest on the same from date— |
| 1 at one year from date for | $2251.77 | |
| 1 at 18 mo " " " | 2323.66 | |
| 1 at 24 mo " " " | 2395.37 | |
| Interest from time they fall due |
| 1 at one year —— for —— | $1177.20 | |
| 1 " 18 mo —— " —— | 1213.87 | |
| 1 " 24 mo —— " —— | 1251.54 | |
| Interest from time they fall due |
TEXT: This text was written vertically on the left side of the page.
The extant promissory notes for Halsted, Haines & Co. have thirty-three signatures, including JS’s. (See Hyrum Smith et al., Promissory Note, Kirtland, OH, to Halsted, Haines & Co., 1 Sept. 1837, photocopy, CHL.)
The mercantile firm Halsted, Haines & Co. included several members of the Halsted family—William Halsted, Matthias Halsted, and James Halsted—as well as Richard Haines and Richard Thorne. The firm sold wholesale dry goods in New York City from the 1830s to the 1890s. (Transcript of Proceedings, 16 Apr. 1839, Halsted, Haines & Co. v. JS et al. [Geauga Co. C.P. 1839], Final Record Book W, pp. 384–386, microfilm 20,280, U.S. and Canada Record Collection, FHL; Williams, New-York Annual Register, 507; Northeastern Reporter, 900–901.)
Williams, Edwin. New-York Annual Register for the Year of Our Lord 1836. Containing an Almanac, Civil and Judicial List; with Political, Statistical and Other Information, respecting the State of New-York and the United States. New York: Edwin Williams, 1836.
The Northeastern Reporter, Volume 31, Containing All the Current Decisions of the Supreme Courts of Massachusetts, Ohio, Illinois, Indiana, Appellate Court of Indiana, and the Court of Appeals of New York. St. Paul, MN: West Publishing, 1892.
The mercantile firm Mead & Betts consisted of Francis Betts and Matthew Mead. They sold wholesale dry goods in Buffalo, New York, in 1836. Granger made an agreement with the firm to resolve outstanding debts in August 1839. (Directory for the City of Buffalo [1836], 45, 109; Mead & Betts, Invoice, Buffalo, NY, for Cahoon, Carter & Co., 18 June 1836, JS Office Papers, CHL; Agreement with Mead & Betts, 2 Aug. 1839.)
A Directory for the City of Buffalo; Containing the Names and Residence of the Heads of Families and Householders, in Said City, on the First of May, 1836. Buffalo, NY: L. P. Crary, 1836.