A partial index of names from the Book of the Law of the Lord as well as a variety of lists of tithing donations were inscribed in a narrow, commercially produced account book measuring 15¼ × 6½ × ½ inches (39 × 17 × 1 cm). The front endpapers include a pastedown and two flyleaves, and the back endpapers include three flyleaves and a pastedown. The paper was printed with two horizontal red lines at the top of the page, followed by forty-five horizontal blue lines. Initial pages intended for use as an index also include preprinted alphabetical tabs. After the index, each page contains five sets of preprinted vertical red lines delineating the page into six columns of varying width. The pages measure 15⅛ × 6½ inches (38 × 17 cm). The volume includes 146 total pages, 85 of which are inscribed with the account of tithing donations presented herein. The boards are covered by green paper, and the spine is covered with calfskin leather, now with marked damage.

began using this book in , Illinois, in December 1841 in conjunction with his appointment as the temple recorder, who was responsible for recording tithing donations. As temple recorder, Richards, later , and assisting clerks, created disparate itemized lists of donated land, goods, promissory notes, and other resources. The first section of the volume consists of twenty-four pages containing an incomplete index of individuals’ donations recorded in the Book of the Law of the Lord. This index records the names of those who donated from December 1841 to December 1842 and includes donations up to page 263 in the Book of the Law of the Lord. Pagination begins after the index and extends to page 121 on the first back flyleaf and includes blank pages. The next section consists of two pages, 1 and 3, that are blank except for pagination and four pages of memorandums of donated receipts and consecrated promissory notes. The next section is unused, with pages 7 through 27 blank except for pagination. The section from pages 28 to 57 contains twenty-six invoices for goods delivered to the between December 1841 and October 1842 for their use in funding the construction of the . Pages 58 and 59 are blank. The next section of the volume, beginning on page 60, includes ledger entries for various church leaders and businesses in Nauvoo, including the church’s printing office and an unidentified store; this section also resumes memorandums of tithing donations. Pages 71, 80, 81, 82, 89, 90, 100, 103, 104, 108, 109, and 111 are blank except for pagination. Pages 112 to 115 contain a list of donated watches, guns, and other items.

This account book was retained with other tithing records in and was presumably taken to the Salt Lake Valley along with other trustee and tithing records. Between 1935 and 1959, the Historian’s Office inventoried manuscript records utilizing a numeric record identification system. An archival label with a numeric inscription adhered to the inside front cover of the volume associates the record book with this inventorying method.