Notes Receivable from Rigdon, Smith & Co., 22 May 1837

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Notes Receivable from Rigdon, Smith & Co., 22 May 1837
Source Note

Rigdon, Smith & Co., Notes Receivable,
Chester
Surveyed 1796 and 1801. Area settled, 1801–1802. Initially called Wooster. Name changed to Chester and officially incorporated as township, 1816. Population in 1830 about 550. Population in 1840 about 960. JS purchased land for store in Chester, 1836–1837...
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, Geauga Co., OH, to JS,
Kirtland Township
Located ten miles south of Lake Erie. Settled by 1811. Organized by 1818. Latter-day Saint missionaries visited township, early Nov. 1830; many residents joined Church of Jesus Christ of Latter-day Saints. Population in 1830 about 55 Latter-day Saints and...
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, Geauga Co., OH, 22 May 1837; handwriting of
Sylvester Smith
25 Mar. 1806–22 Feb. 1880. Farmer, carpenter, lawyer, realtor. Born at Tyringham, Berkshire Co., Massachusetts. Son of Chileab Smith and Nancy Marshall. Moved to Amherst, Lorain Co., Ohio, ca. 1815. Married Elizabeth Frank, 27 Dec. 1827, likely in Chautauque...
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; two pages; JS Collection, CHL. Includes docket.

One leaf, measuring 10 × 7⅞ inches (25 × 20 cm). The paper is purple-gray, with two vertical ledger lines inscribed in graphite on the right side of the recto. The top, bottom, and right edges of the recto have the square cut of manufactured paper; the left edge was torn. The left side of the recto was folded inward, and then the leaf was trifolded and docketed. There is marked soiling and soot at the folds. Exposure to the elements has turned large segments of the leaf a creamy yellow.

The provenance of this document is unknown; however, given the pattern of extant documents from the
Kirtland
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, Ohio, era in possession of the Church History Library, this document was probably bundled and stored with other loose Kirtland financial material and was likely in continuous institutional custody.
Historical Introduction
By September 1836, JS and
Sidney Rigdon
19 Feb. 1793–14 July 1876. Tanner, farmer, minister. Born at St. Clair, Allegheny Co., Pennsylvania. Son of William Rigdon and Nancy Gallaher. Joined United Baptists, ca. 1818. Preached at Warren, Trumbull Co., Ohio, and vicinity, 1819–1821. Married Phebe...
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formed a mercantile partnership, Rigdon, Smith & Co., which began operating a dry goods store in
Chester
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, Ohio, about six miles south of
Kirtland Township
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, Ohio.
1
Rigdon, Smith & Co., Store Ledger, Sept. 1836–May 1837, p. [i]; “Mormonism in Ohio,” Aurora (New Lisbon, OH), 19 Jan. 1837, [3]. This was one of a few stores opened in the Kirtland area between 1835 and 1836. Reynolds Cahoon, Jared Carter, and Hyrum Smith started a store, sometimes referred to as the “Committee Store,” under the mercantile firm of Cahoon, Carter & Co. in June 1835. John F. Boynton and Lyman Johnson began their own dry goods store by 1837. (Advertisement, Northern Times, 9 Oct. 1835, [4]; Pratt, Account Book and Autobiography, Oct. 1836–Jan. 1837; Cowdery, Docket Book, 86, 98, 219, 224.)
Comprehensive Works Cited
Aurora. New Lisbon, OH. 1835–1837.
Northern Times. Kirtland, OH. 1835–[1836?].
Pratt, Orson. Account Book and Autobiography, 1833, 1836–1837. CHL.
Cowdery, Oliver. Docket Book, June–Sept. 1837. Henry E. Huntington Library, San Marino, CA.
Goods for the store were purchased, often in bulk, from wholesale merchants in
New York
Located in northeast region of U.S. Area settled by Dutch traders, 1620s; later governed by Britain, 1664–1776. Admitted to U.S. as state, 1788. Population in 1810 about 1,000,000; in 1820 about 1,400,000; in 1830 about 1,900,000; and in 1840 about 2,400,...
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.
2
These goods included items ranging from pocketknives and washboards to shoes, fabric, and books. Some of these goods were likely purchased wholesale from merchants in New York City and Buffalo, New York. Receipts and invoices for the mercantile firms of Rigdon, Smith & Co; Cahoon, Carter & Co.; and H. Smith & Co. document purchasing agents’ trips to Buffalo in June 1836 and New York City in October 1836 to obtain goods for the stores in Kirtland and Chester. (Buffalo and New York City Invoices, June and Oct. 1836, JS Office Papers, CHL.)
JS Office Papers / Joseph Smith Office Papers, ca. 1835–1845. CHL. MS 21600.
Several church members and other residents in the Kirtland area had accounts in the store ledger, indicating they purchased goods on credit with the promise of later payment.

Although the extant
Chester
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store ledger shows consistent business from September 1836 to March 1837, the period from April to May 1837 shows a significant decrease in mercantile activity, with no new purchases recorded after 19 May.
3
Rigdon, Smith & Co., Store Ledger, Sept. 1836–May 1837, p. 79.
The store may have experienced economic pressure resulting from the national financial panic of May 1837 or from outstanding debts.
4
See Introduction to Part 5: 5 Oct. 1836–10 Apr. 1837; and “Joseph Smith Documents from October 1835 through January 1838.”
The store may also have faced reduced business caused by opposition to JS and the
church
The Book of Mormon related that when Christ set up his church in the Americas, “they which were baptized in the name of Jesus, were called the church of Christ.” The first name used to denote the church JS organized on 6 April 1830 was “the Church of Christ...
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.
5
Historical Introduction to Letter from Newel K. Whitney, 20 Apr. 1837.

Emma Smith
10 July 1804–30 Apr. 1879. Scribe, editor, boardinghouse operator, clothier. Born at Willingborough Township (later in Harmony), Susquehanna Co., Pennsylvania. Daughter of Isaac Hale and Elizabeth Lewis. Member of Methodist church at Harmony (later in Oakland...
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wrote to JS on 3 May that the Chester store was being watched, possibly by the same people threatening JS’s life in April 1837.
6
Letter from Emma Smith, 3 May 1837. Emma Smith, Newel K. Whitney, and Wilford Woodruff each mentioned unidentified enemies threatening JS’s life in April and May 1837. (See Letter from Newel K. Whitney, 20 Apr. 1837; Letter from Emma Smith, 25 Apr. 1837; and Woodruff, Journal, 13 Apr. 1837; see also Introduction to Part 6: 20 Apr.–14 Sept. 1837.)
Woodruff, Wilford. Journals, 1833–1898. Wilford Woodruff, Journals and Papers, 1828–1898. CHL. MS 1352.
Such opposition could have affected business at the Chester store, since church members appear to have been the majority of the store’s customers.

JS was absent from
Kirtland
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in spring 1837 because of threats of violence, but he likely returned in mid-May, and he made at least two trips to the mercantile store in
Chester
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between 19 and 24 May.
7
For more on JS’s absence from Kirtland, see Historical Introduction to Letter from Newel K. Whitney, 20 Apr. 1837. According to extant records, JS took out two bills of goods from the Chester store during this six-day period. One is dated 22 May, the same day he made the list of promissory notes, and the other includes three different dates: 19 May, 22 May, and 24 May. (“Bill of Goods Taken from the Chester Store,” 20 May 1837, JS Collection, CHL; “Bill of Goods Taken from the Chester Store,” 19–24 May 1837, JS Office Papers, CHL.)
On 22 May, JS charged several hundred dollars’ worth of household goods, tools, fabric, and books to his account and removed them from the store. He also gathered twenty-seven promissory notes from the Chester store, as recorded on the list featured here. These notes had been given to JS and the other store owners to pay for purchased goods, and JS likely took them from the store with the intention of collecting on the notes. Since these promissory notes were used to pay the store owners, they were categorized as “receivable,” meaning that the store owners could collect the promised payments. Because the notes were payable to the store owners, the owners could treat them as assets.
8
Coffin, Progressive Exercises in Book Keeping, 60; “Receivable,” in Oxford English Dictionary, 8:231.
Coffin, James H. Progressive Exercises in Book Keeping, by Single and Double Entry. Greenfield, MA: A. Phelps, 1836.
Oxford English Dictionary. Compact ed. 2 vols. Oxford: Oxford University Press, 1971.
At least eighteen of the twenty-two individuals identified in the list of promissory notes were members of the church.
9
Three of the individuals named in the list have not been identified: E. Bevin, G. Kirkndall, and G. Coates. Samuel McBride may have been a relation of church member Reuben McBride, but no documentation indicates whether he too was a Mormon.
Only four of the individuals named in the list are included in the extant store ledger, indicating they had accounts with the store and had purchased goods on credit.
10
These were Sidney Rigdon, Samuel Smith, Alexander Badlam, and Edson Barney. (Rigdon, Smith & Co., Store Ledger, Sept. 1836–May 1837, pp. 5, 21, 31, 50.)
The other eighteen individuals may have had accounts in a nonextant ledger book, or they may have paid for goods with a promissory note to begin with, rather than purchasing on store credit.
11
There is also a possibility that individuals buying goods from the store paid using promissory notes from other individuals. Promissory notes were negotiable and could be transferred from one person to another until paid. As specie and credible currency became scarcer in the Panic of 1837, and as skepticism increased toward the notes of the Kirtland Safety Society, promissory notes would have served as a replacement for other circulating mediums.

The majority of store accounts in the extant ledger were settled in late May. The settling of accounts, along with the lack of purchases after 19 May and JS’s removal of goods and promissory notes, suggests that the store closed at the end of May. Accounts remaining unpaid after May were settled in late June and July by promissory notes paid to
Alexander Badlam
28 Nov. 1808–30 Nov./1 Dec. 1894. Coachmaker, realtor, inventor, author. Born at Dorchester, Suffolk Co., Massachusetts. Son of Ezra Badlam and Mary Lovis. Married Mary Ann Brannan, ca. 1833, near Saco, York Co., Maine. Participated in Camp of Israel expedition...
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and
Sidney Rigdon
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.
12
Rigdon, Smith & Co., Store Ledger, Sept. 1836–May 1837, pp. 31, 52, 56, 69.
The fact that none of these payments involved JS may indicate that in removing the goods and notes from the
Chester
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store in late May 1837 he dissolved the partnership of Rigdon, Smith & Co. and took all or part of what was owed him as an investor and partner in the firm.

The list of notes is in the handwriting of
Sylvester Smith
25 Mar. 1806–22 Feb. 1880. Farmer, carpenter, lawyer, realtor. Born at Tyringham, Berkshire Co., Massachusetts. Son of Chileab Smith and Nancy Marshall. Moved to Amherst, Lorain Co., Ohio, ca. 1815. Married Elizabeth Frank, 27 Dec. 1827, likely in Chautauque...
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, who may have been a clerk at the
Chester
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store.
Footnotes
[1]
Rigdon, Smith & Co., Store Ledger, Sept. 1836–May 1837, p. [i]; “Mormonism in Ohio,” Aurora (New Lisbon, OH), 19 Jan. 1837, [3]. This was one of a few stores opened in the Kirtland area between 1835 and 1836. Reynolds Cahoon, Jared Carter, and Hyrum Smith started a store, sometimes referred to as the “Committee Store,” under the mercantile firm of Cahoon, Carter & Co. in June 1835. John F. Boynton and Lyman Johnson began their own dry goods store by 1837. (Advertisement, Northern Times, 9 Oct. 1835, [4]; Pratt, Account Book and Autobiography, Oct. 1836–Jan. 1837; Cowdery, Docket Book, 86, 98, 219, 224.)
Aurora. New Lisbon, OH. 1835–1837.
Northern Times. Kirtland, OH. 1835–[1836?].
Pratt, Orson. Account Book and Autobiography, 1833, 1836–1837. CHL.
Cowdery, Oliver. Docket Book, June–Sept. 1837. Henry E. Huntington Library, San Marino, CA.
[2]
These goods included items ranging from pocketknives and washboards to shoes, fabric, and books. Some of these goods were likely purchased wholesale from merchants in New York City and Buffalo, New York. Receipts and invoices for the mercantile firms of Rigdon, Smith & Co; Cahoon, Carter & Co.; and H. Smith & Co. document purchasing agents’ trips to Buffalo in June 1836 and New York City in October 1836 to obtain goods for the stores in Kirtland and Chester. (Buffalo and New York City Invoices, June and Oct. 1836, JS Office Papers, CHL.)
JS Office Papers / Joseph Smith Office Papers, ca. 1835–1845. CHL. MS 21600.
[3]
Rigdon, Smith & Co., Store Ledger, Sept. 1836–May 1837, p. 79.
[4]
See Introduction to Part 5: 5 Oct. 1836–10 Apr. 1837; and “Joseph Smith Documents from October 1835 through January 1838.”
[5]
Historical Introduction to Letter from Newel K. Whitney, 20 Apr. 1837.
[6]
Letter from Emma Smith, 3 May 1837. Emma Smith, Newel K. Whitney, and Wilford Woodruff each mentioned unidentified enemies threatening JS’s life in April and May 1837. (See Letter from Newel K. Whitney, 20 Apr. 1837; Letter from Emma Smith, 25 Apr. 1837; and Woodruff, Journal, 13 Apr. 1837; see also Introduction to Part 6: 20 Apr.–14 Sept. 1837.)
Woodruff, Wilford. Journals, 1833–1898. Wilford Woodruff, Journals and Papers, 1828–1898. CHL. MS 1352.
[7]
For more on JS’s absence from Kirtland, see Historical Introduction to Letter from Newel K. Whitney, 20 Apr. 1837. According to extant records, JS took out two bills of goods from the Chester store during this six-day period. One is dated 22 May, the same day he made the list of promissory notes, and the other includes three different dates: 19 May, 22 May, and 24 May. (“Bill of Goods Taken from the Chester Store,” 20 May 1837, JS Collection, CHL; “Bill of Goods Taken from the Chester Store,” 19–24 May 1837, JS Office Papers, CHL.)
[8]
Coffin, Progressive Exercises in Book Keeping, 60; “Receivable,” in Oxford English Dictionary, 8:231.
Coffin, James H. Progressive Exercises in Book Keeping, by Single and Double Entry. Greenfield, MA: A. Phelps, 1836.
Oxford English Dictionary. Compact ed. 2 vols. Oxford: Oxford University Press, 1971.
[9]
Three of the individuals named in the list have not been identified: E. Bevin, G. Kirkndall, and G. Coates. Samuel McBride may have been a relation of church member Reuben McBride, but no documentation indicates whether he too was a Mormon.
[10]
These were Sidney Rigdon, Samuel Smith, Alexander Badlam, and Edson Barney. (Rigdon, Smith & Co., Store Ledger, Sept. 1836–May 1837, pp. 5, 21, 31, 50.)
[11]
There is also a possibility that individuals buying goods from the store paid using promissory notes from other individuals. Promissory notes were negotiable and could be transferred from one person to another until paid. As specie and credible currency became scarcer in the Panic of 1837, and as skepticism increased toward the notes of the Kirtland Safety Society, promissory notes would have served as a replacement for other circulating mediums.
[12]
Rigdon, Smith & Co., Store Ledger, Sept. 1836–May 1837, pp. 31, 52, 56, 69.
Page [1]
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A list of Notes $ c[en]t

taken from the
Chester
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store May 22. 1837

" J[ohn] B. Carpenter $52.00. = d[itt]o
1
The “d[itt]o” used here indicates that the second amount listed in that row was another promissory note from the same individual.
$44.20. = —— 96 20

"
Edson Barn[e]y
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.s $58.43.
2
The account for Edson Barney in the Chester store ledger lists a credit on the account in the amount of $58.43, paid for goods purchased 16 January 1837, but does not specify how or when the payment was made. (Rigdon, Smith & Co., Store Ledger, Sept. 1836–May 1837, p. 50.)
= do 50.63. = do 5.51. = 114 57

"
Reuben McBride
16 June 1803–26 Feb. 1891. Farmer. Born at Chester, Washington Co., New York. Son of Daniel McBride and Abigail Mead. Married Mary Ann Anderson, 16 June 1833. Baptized into Church of Jesus Christ of Latter-day Saints, 4 Mar. 1834, at Villanova, Chautauque...
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25.16 26.75. = Samuel McBride $4.25 6.16 29
3
TEXT: “29” written over “39” and then canceled by implication when revised to “32”.
32 20 94

"
L. Boothe [Lorenzo Booth]
13 Oct. 1807–2 Jan. 1847. Born at Scipio, Cayuga Co., New York. Son of Calvin Booth and Jane Hawlet. Married Parthenia Works, ca. 1837. Lived at Fleming, Cayuga Co., 1830. Participated in Camp of Israel expedition to Missouri, 1834. Ordained to First Quorum...
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$24.74. = do $16.21. = —— 30 95

"
Arvin A. Avory [Avery]
Oct. 1812–19 June 1877. Wainwright. Born at Spafford, Onondaga Co., New York. Son of James Avery and Mercy Baker. Married to Francis Maria Babbitt, 24 Sept. 1834, by Seymour Brunson, in Geauga Co., Ohio. Baptized into Church of Jesus Christ of Latter-day ...
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$3.00 4.69. = do $6.63.—— 19 11 63 32

"
Daniel Wood
16 Oct. 1800–25 Apr. 1892. Farmer. Born in Duchess Co., New York. Son of Henry Wood and Elizabeth Demett. Moved with family to Ernestown, Midland District, Upper Canada (later in Lennox and Addington Co., Ontario), ca. 1803. Married Mary Snyder, after 1822...
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$5.75. = A[braham] Wood $2.43 = — 8 18

" E. Bevin $13.52. = H[iram] Stratton $4.92. = 18 44

"
S[idney] Rigdon
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$50.00.
4
Rigdon was a partner in the firm running the Chester store. His account in the ledger lists $408.15 in goods purchased on credit from 28 September 1836 to April 1837. It is likely that his partnership allowed him to receive more store credit than was extended to others. The $50 note listed here does not appear in the ledger book, and no payments are recorded for his account. (Rigdon, Smith & Co., Store Ledger, Sept. 1836–May 1837, p. 5.)
=
S[amuel] H. Smith
13 Mar. 1808–30 July 1844. Farmer, logger, scribe, builder, tavern operator. Born at Tunbridge, Orange Co., Vermont. Son of Joseph Smith Sr. and Lucy Mack. Moved to Royalton, Windsor Co., Vermont, by Mar. 1810; to Lebanon, Grafton Co., New Hampshire, 1811...
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$251.53.
5
The store ledger account for Samuel Smith records goods purchased to the amount of $251.53 on 21 November and 26 December, payments on the account totaling $253.33, and a note that indicates the account was settled on 3 March 1837, likely by the promissory note listed here. (Rigdon, Smith & Co., Store Ledger, Sept. 1836–May 1837, p. 21.)
= 301 53

" Horace Burgess $11.00. = do $3.82 = —— 14 82

"
C[ornelius] P. Lott
27 Sept. 1798–6 July 1850. Farmer. Born in New York City. Son of Peter Lott and Mary Jane Smiley. Married Permelia Darrow, 27 Apr. 1823, in Bridgewater Township, Susquehanna Co., Pennsylvania. Lived in Bridgewater Township, 1830. Baptized into Church of Jesus...
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$8.08. =
S[almon] Gee
16 Oct. 1792–13 Sept. 1845. Farmer. Born at Lyme, New London Co., Connecticut. Son of Zopher Gee and Esther Beckwith. Moved to Lebanon, Warren Co., Ohio, by 1814. Married Sarah (Sally) Watson Crane, 15 Nov. 1814, at Ashtabula Co., Ohio. Baptized into Church...
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6.37. = —— 14 45

" G. Kirkndall $6.00. =
A. Badlem [Alexander Badlam Sr.]
28 Nov. 1808–30 Nov./1 Dec. 1894. Coachmaker, realtor, inventor, author. Born at Dorchester, Suffolk Co., Massachusetts. Son of Ezra Badlam and Mary Lovis. Married Mary Ann Brannan, ca. 1833, near Saco, York Co., Maine. Participated in Camp of Israel expedition...
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6
Alexander Badlam’s account in the Chester store ledger records a charge of $84.40 and a credit of $50. Badlam’s account was settled by a note on 17 April 1837. It is not clear if the note in this list is the same as the one that settled the account or not. Within the ledger, Badlam was also listed as the individual receiving payments settling several store accounts on 23 June 1837. This may indicate that Badlam was working as an agent for the mercantile firm of Rigdon, Smith & Co. and may have helped resolve outstanding debts after May 1837. (Rigdon, Smith & Co., Store Ledger, Sept. 1836–May 1837, pp. 31, 52, 56, 69.)
$65.12.— 71 12

"
Wm. Draper J[r.]
24 Apr. 1807–28 May 1886. Farmer, shoemaker, merchant. Born at Richmond Township, Frontenac Co., Midland District (later in Greater Napanee, Lennox and Addington Co., Ontario), Upper Canada. Son of William Draper Sr. and Lydia Lathrop. Married Elizabeth Staker...
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$13.49. =
H[arvey] Stanley
21 Dec. 1812–16 Feb. 1862. Stonecutter, dairyman. Born in Vermont. Son of Benjamin Stanley and Ruth. Baptized into Church of Jesus Christ of Latter-day Saints, by Apr. 1834. Participated in Camp of Israel expedition to Missouri, 1834. Labored on temple in...
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$15.47. = 28 96

" L. Fisk
7
Possibly Hezekiah, Alfred, or Sterry Fisk. (Backman, Profile, 25.)
Backman, Milton V., Jr., comp. A Profile of Latter-day Saints of Kirtland, Ohio, and Members of Zion’s Camp, 1830–1839: Vital Statistics and Sources. 2nd ed. Provo, UT: Department of Church History and Doctrine and Religious Studies Center, Brigham Young University, 1983.
$2.13. =
N[athan] Haskins
10 Mar. 1808–22 Mar. 1857. Physician, farmer. Born in Granger, Allegany Co., New York. Married Almena Thompson. Baptized into Church of Jesus Christ of Latter-day Saints, by July 1836. Moved to Kirtland, Geauga Co., Ohio, by July 1836. Received elder’s certificate...
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11.95. = G. Cortes [Coates?] $6.12 20 20

Amt. $763 68

[p. [1]]
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Document Information
Footnotes
[1]
The “d[itt]o” used here indicates that the second amount listed in that row was another promissory note from the same individual.
[2]
The account for Edson Barney in the Chester store ledger lists a credit on the account in the amount of $58.43, paid for goods purchased 16 January 1837, but does not specify how or when the payment was made. (Rigdon, Smith & Co., Store Ledger, Sept. 1836–May 1837, p. 50.)
[3]
TEXT: “29” written over “39” and then canceled by implication when revised to “32”.
[4]
Rigdon was a partner in the firm running the Chester store. His account in the ledger lists $408.15 in goods purchased on credit from 28 September 1836 to April 1837. It is likely that his partnership allowed him to receive more store credit than was extended to others. The $50 note listed here does not appear in the ledger book, and no payments are recorded for his account. (Rigdon, Smith & Co., Store Ledger, Sept. 1836–May 1837, p. 5.)
[5]
The store ledger account for Samuel Smith records goods purchased to the amount of $251.53 on 21 November and 26 December, payments on the account totaling $253.33, and a note that indicates the account was settled on 3 March 1837, likely by the promissory note listed here. (Rigdon, Smith & Co., Store Ledger, Sept. 1836–May 1837, p. 21.)
[6]
Alexander Badlam’s account in the Chester store ledger records a charge of $84.40 and a credit of $50. Badlam’s account was settled by a note on 17 April 1837. It is not clear if the note in this list is the same as the one that settled the account or not. Within the ledger, Badlam was also listed as the individual receiving payments settling several store accounts on 23 June 1837. This may indicate that Badlam was working as an agent for the mercantile firm of Rigdon, Smith & Co. and may have helped resolve outstanding debts after May 1837. (Rigdon, Smith & Co., Store Ledger, Sept. 1836–May 1837, pp. 31, 52, 56, 69.)
[7]
Possibly Hezekiah, Alfred, or Sterry Fisk. (Backman, Profile, 25.)
Backman, Milton V., Jr., comp. A Profile of Latter-day Saints of Kirtland, Ohio, and Members of Zion’s Camp, 1830–1839: Vital Statistics and Sources. 2nd ed. Provo, UT: Department of Church History and Doctrine and Religious Studies Center, Brigham Young University, 1983.