Rigdon, Smith & Co., Ledger, 23 September 1836–2 August 1837
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Source Note
Rigdon, Smith & Co., Ledger, , Geauga Co., OH, 23 Sept. 1836–2 Aug. 1837; handwriting of and ; eighty-three pages; JS Collection, CHL.Accounts for the Rigdon, Smith & Co. store in , Ohio were inscribed in a large, commercially produced ledger book measuring 14¼ × 9½ × 1¾ inches (36 × 24 × 4 cm) with leather-covered boards and pastedowns of marbled paper with grey body and blue and red veins. The ledger contains endpaper in the front and back of the volume and twenty-four gatherings of 10 leaves each, except for the last gathering, which contains 8 leaves, for a total of 238 leaves. The leaves, which measure 13½ × 8⅞ inches (34 × 23 cm), are ruled vertically with eight single red lines and three interspersed red double lines and horizontally with thirty-nine blue lines and one red double line at the bottom or top of the page, depending on the way the ledger sits. The book was originally used as a financial ledger for Rigdon, Smith & Co., beginning in September 1836; eighty-three pages were paginated and inscribed with account information for customers of that firm. In April 1839, the book was inverted and repurposed as a letterbook by JS’s scribe ; the back of the book for the mercantile firm was used as the front of the letterbook. This resulted in the index for the letterbook being inscribed on the same pages as earlier store accounts. The title page of the ledger side contains the inscription: “Rigdon, Smith & co | Chester | Sept: = 1836.” The spine of the book has a strip of red leather imprinted with “LEGER” in gilt lettering. A paper label from the Church Historian’s Office was attached to the spine; the label reads “LETTER 1838–43” with “LETTER” stenciled or hand-printed. The right side of the label is uneven, brittle, and apparently incomplete. The original inscription was probably “LETTERS | 1838–43”.See also the Source Note for Letterbook 2.
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Historical Introduction
was a mercantile company composed of , JS, and possibly . The firm began operating a store in , Ohio—located six miles south of the main settlement of Latter-day Saints in , Ohio—in September 1836. The primary extant record for the firm’s store in is a ledger book, consisting of basic accounts with no detail about what was sold. Each entry in the ledger begins with a subscripted number before the amount of the transaction, and entries are often combined on the same line and separated by commas. This record was kept initially by , who worked as a clerk in the store; later accounting was done by , who finalized entries and closed accounts.The ledger records consistent business from September 1836 to March 1837, with a significant decrease after this period, likely related to the financial panic of 1837, outstanding debts, and increasing opposition toward JS and the church.The store closed in May 1837, but accounts in the extant store ledger were still being settled in June and July 1837. After the store closed, the record book used for the ledger was repurposed as a letterbook to record copies of JS correspondence. Two slips of paper in ’s handwriting were found in the record book. The first appears to be handwriting practice. The second is a promissory note to a merchant in Denmark, New York, that appears to be a personal debt of ’s and unrelated to his clerking for .
Footnotes
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1
Rigdon, Smith & Co., Ledger, 23 Sept. 1836–2 Aug. 1837, title page; “Mormonism in Ohio,” Aurora (New Lisbon, OH), 21 [19] Jan. 1837, [3].
Aurora. New Lisbon, OH. 1835–1837.
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2
For a better indication of what the store may have sold, see Bill of Goods from Rigdon, Smith & Co. 20 May 1837; and Bill of Goods from Rigdon, Smith & Co. between 19 and 24 May 1837.
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3
This subscripted number may simply be a marker for each transaction or it may be associated with a particular store good. It may also correlate with a no-longer-extant daybook.
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4
Rigdon, Smith & Co., Ledger, 23 Sept. 1836–2 Aug. 1837, title page. The Geauga County, Ohio, tax records for 1837 list the company’s merchant capital as $2,500, suggesting that the company was doing well before the financial panic of 1837 and resulting economic decline. (Geauga County, OH, Duplicate Tax Records, 1816–1850, Tax Record for 1837, p. 57, microfilm 20,261, U.S. and Canada Record Collection, FHL.)
U.S. and Canada Record Collection. FHL.
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5
See Historical Introduction to Notes Receivable from Rigdon, Smith & Co., 22 May 1837.
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6
See JS Letterbook 2.
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1
Document Transcript
Dr [Debit] | $ c[en]t | $ ct | Cr[edit] | ||
1836 Oct 24th. | 4 2.75, 6 3.33, 7 1.05, 8 25c[ents] | " 7.40 | Oct. 31st | $ cts | |
Nov. 17th | 11 18.13, 12 3.55, 15 13c 18 31c | " 22.12 | 6 4.12, 20 9.94, 33 6.30, 47 5.00, | 25.36 | |
Dec. | 18 4.75, <19> 25c 20 10.13, 21 25c 84c | " 16.22 | 28.80 | ||
" 31st. | 24 2.03, 55c 27 13c 30 13c 32 38c | " 3.22 | Settled by cash to bal[ance] | 54.16 | |
1837 Jan. 31st. | 6 4.12, 20 9.94, 34 52c 35 24c 38 19c 46 29c | " 1.18 | |||
April 4. | 47 1.03, 49 1.94, 57 41 61c 55 44c | " 4.62 | M[a]y 29, 1837. | ||
= Amt | 54.16 |
Dr. <Oct, 3.> | $ cts | $ cts | Cr. | ||
Sept. 23rd. | 1 6c 2 1.13, 1.82, 4 50c 10 28c | 3.79 | |||
Nov 26th. | 14 70c 16 75c 4.00, 17 20c 20c 5.63, | 11.48 | |||
Dec. | 19 1.00, 20 10c 1.10, 21 5c 58 3.00, | 5.25 | |||
$20.52 |
Dr. | $ cts | Sept 23rd. | Cr. | $ cts | |
1836 Sept. 23rd. | 1 82c 1.15, 19c 1.00, 1.00, 2 7.80, 82c | 12.78 | 4 6.00, 5 20.00, 3.50, 6 1.50, | 31.00 | |
Oct. 10th. | 3 66c 25c 30c 4 26c 38c 1.75, 5 88c | 4.48 | 10 9.75, 16 12.00, 17 1.75, 18 6.00, | 29.50 | |
" 25th. | 5 13c 20c 5.53, 6 44c 7 75c 84c 8 13c | 8.02 | 18 50c 19 7.00, 21 1.50, 23 7.50, 25 38c | 16.88 | |
Nov 7th. | 8 38c 1.56, 74c 9 4.00, 10c 35c 10 13.10, | 20.23 | 30 16.25, 35 1.00, 36 2.00, 37 7.00, | 26.25 | |
Nov. 17th. | 11 1.04, 6.72, 12 38c 63c 13 1.13, 38c | 10.28 | |||
" 24th. | 13 1.47, 10.00, 1.19, 14 50c 33c 2.09, 1,00 | 16.58 | 103.63 | ||
Dec. 1st. | 15 2.00, 1.26, 7.90, 16 74c 25c 17 3.69, 2.26, | 18.10 | 103.43 | ||
" | 18 3.75, 74c 21 2.50, 39 1.20, 40 1.96, | 10.15 | 103.43 | found due him— | 0.20 |
Mch 3rd. | 41 2.06, 43 75c |
Dr. | $ cts | Cr. | $ cts | ||
1836 Due | 19 80c 22 1.20, 3.81, 23 56c 25 41c | " 6.78 | 24 13c 28 1.25, 34 1.8 4 <8>, 36 21.06, | 5.12 | |
1837 Jany. 12th. | 28 44c 30 1.25, 31 1.00, 32 40 6c 52 25c | " 3.20 | 45 39c 59 75c. | 1.14 | |
Amt | " 9.98 | Amt " | 6.46 | ||
Settled by Note— | 3.52 | ||||
Amt | 9.98 |
Dr. | Cr. | $ ¢ | |||
1836 Sept 28th. | 2 2.92, 3.35, 3 2.25, 8 4.94, 1.47 | " 14.93 | 21 12.00, | 12.00 | |
Nov. 14th. | 10 8.00, 14 58.52, 20.68, 18 4.80, 3.60, | " 95.60 | |||
Dec. | 19 100.00, 27 49.61, 33 7.00, 3.30, | " 159.91 | |||
Feby 10th. | 36 2.00 38 2.00, 42 16.00, 43 20.00, | " 40.00 | |||
April l | 48 6.00. 84.71. 49 7.00. | 47.71 | by balance | 408.15 | |
$408.15 |
Dr. | $ ct | Cr. | |||
1836 Sept. 28th. | 2 94c 4.83 3 1.25, 88c 4 4.00, 5 33.55 | 45.45 | 18360ct. 18. | 4 2.95, 6 2.00, 50c 11 9.69, 1.35, | 16.49 |
Oct. 31st. | 6 86c 3.48, 11 2.79, 12 44c 13 2.00, 14 5.11, | 14.68 | April 25. | 53 1.71. 58 20.00. | 21.71 |
Dec 3rd. | 16 7.06, 17 2.67, 18 88c 21 3.50, 22 12.00, | 26.11 | May | ||
" 26th. | 22 88c 2.50, 24 3.75, 26 44 | $86.24 | 38.30 |
Dr. | Cr. | ||||
1836 Sept. 28th. | 2 2.00, 3 20c 19c 23c 4 31c 7 63c | 3.56 | 2 5.50, 6 15.00, 20 25c 26 2.00, | 22.75 | |
Nov. 2nd. | 7 15.10, 16 38c 26 2.50, 30 75c 32 50c | 19.13 | 46 1.50 48 20.00, 51 12.63. | 33 34.13 | |
1837 April 4 | 47 2.92. 1.26. 2.50. 48 20.00 | 26.68 | |||
" 18th. | 51 12.00. 63c 54 13c | 12.76 | |||
$62.13 | $56.88 | ||||
August 5 | by Mistake | 5.03 | |||
by cash | 0.22 | ||||
$62.13 |
Dr. | $ cts | $ cts | Cr. | ||
1836 Sept 23 | 1 56c 3 18c 1.88, 4 6c 5 9c 3.47, 6 3.89, | 10.13 | |||
Nov. 2nd. | 7 2.71, 9 1.40, 1.13, 10 11.00, 8.00, 5.16, | 29.40 | |||
" 21st. | 12 4.69, 19.75, 14 2.03, 47.86, 15 75c 1.00, | 76.08 | |||
Dec. 1st. | 15 3.80, 16 10.70, 17 50c 19 9.00, 7.00, 20 50c | 31.50 | |||
" 20th. | 20 4.16, 23 2.25, 24 3.00, 1.94, 31 32.25, | 43.50 | 190.61 | ||
1837 Jany 28th. | 32 3.51, 35 12.93, 37 14.14, 38 45.52, | 76.09 | |||
April | 48 42.87. 51 6.00. | 48.87 | by balance | 315.57 | |
$315.57 |
Dr. | $ cts | Cr. | $ cts | ||
1836 Oct. 10th. | 3 2.85, 10c 4 2.50, 6c 5 38c 7 1.00, | 6.89 | 3 15c 4 31c 5 3.75, 6 1.88, 7 35c | 6.44 | |
Nov. 2nd. | 7 3.50, 63c 10c 8 63c 75c 9 25c | 5.86 | 7 38c 8 84c 10 31c 62 <2c> 11 2.50, | 4.65 | |
" 17th. | 11 10.75 14 38c 20 38c 21 14c 23 25c | 11.90 | 11 94c 32c 13 45 18 62c 21 62c 26 63c | 3.58 | |
Dec. 26th. | 22 50c 27 44c 33 51c 36 11c 45 44c | 2.00 | 29 2.00, 56 6.60 58 1.09.— | 9.69 | |
Apl. 4. | 47 1.30. 49 76c 50 75c 51 88c 56 83<c> | 4.52 | Amt | 24.36 | |
Amt. | 31.17 | by Note | 6.81 | ||
Amt | 31.17 |
Dr. | $ cts | Cr. | $ c | ||
1836 Oct. 31st. | 6 13c 7 12c 12 38c 18 31c 19 2.69, | 3.56 | 33 38c | 0.38 | |
Dec. | 20 38c 23 2.25, 25 31c 28 25c 31 63c | 3.82 | |||
" 23rd. | 31 6c 33 63c 38c 34 37c 1.82, | 3.26 | |||
Feby 6th. | 35 50c 39 13c 41 38c 43 19c 17c 44c | 1.81 | August 5, | by Black smithing | 10.65 |
1837 Mch 18. | 44 19c | $12.65 <12.54> | by cash | 1.42 | |
12.45 |
Dr. | Cr. | ||||
1836 Nov. 21st. | 12 65c 36 1.50, 41 31c 44c | 31 25c 41 1.00 44 63c | |||
Mch 7th. | 42 75c | 47 1.00, |
Dr. | $ cts | Cr. | $ cts | ||
1836 Nov. 2nd. | 7 34c 8 18c 18 6c 26 17c 27 12c | " 0.87 | 13 22c 33 4.92, 41 40c 43 25c 44 1.28 1.38 | 7.07 | |
Jany 12th. | 28 44c 30 8.69, 35 75c 37 25c 39 13c | " 10.26 | 51 48 37c 54 25c 55 75c | 1.37 | |
1837 Mch 3rd. | 41 67c 43 50c 44 10c 63c 47 22c | " 2.12 | Amt. " | 8.44 | |
April | 48 58c | 0.58 | by Note— | 5.39 | |
Amt. | 13.83 | 13.83 |
Dr. | $ cts | Cr. | $ cts | ||
1836 Oct. 18th. | 4 7.45, 6 2.00, 7 2.63, 24 28.61, | 40.69 | by ballance | 40.69 |
Dr. | Cr. | ||||
1836 Nov 2nd. | 7 90c 19 2.35, | 10.25 | by ballance | 10.25 |
Dr. | $ cts | Cr. | |||
1836 Nov. 2nd. | 7 6.86, 8 38c 9 1.19, 12 1.88, 16 1.82, | " 12.13 | 50 63c | ||
Dec. 3rd. | 16 9.06, 19 4.80 20 1.50, 25 1.34 35 5.56, | " 22.26 | |||
1837 July 21st. | 39 13c 88c 42 53c 19c 43 56c 44 2.74 | " 5.03 | |||
April | 47 1.33 50 13c 54 12c 50c 55 19c | " 2.24 | |||
May | 57 1.50. | 1.50 | |||
$43.16 |
Dr. | $ cts | Cr. | |||
1836 Nov 11th. | 9 19c 12 50c 2.00, 17 19c 21 38c 10c 22 2.62 | " 5.98 | 9 63c 17 31c 20 62c 37 31c | 1.87 | |
Dec 28th. | 23 70c 28 38c 34 6c 1.26, 35 3.13, | " 5.53 | 37 31c 38 31c 43 31c 47 4.00. | 4.93 | |
1837 Feby 14th. | 37 17c 38 39c 41 60c 42 88c 46 22c | " 2.26 | 55 10.67 10.99 | 10.99 | |
April 4. | 47 1.75. 51 85c 55 75c | " 3.35 | Amt. | 17.79 | |
Amt | 17.12 | ||||
found due to him— which was pd same day | 0.67 |
Dr. | $ cts | Cr. | $ cts | ||
1836 Nov. 14th. | 10 22.00, 13 4.00, 15 13.12, 16 8.25 | 47.37 | 29 10.75, 57 4.88 | 15.63 | |
Dec. | 19 10.38, 2.50, 20 25c 21 3.00, 29 25c | 7.38 | |||
Jany. 16th. | 29 81c 36 88c 38 2.15, 54 3.50, | 7.34 | by six months work at 10 dols pr month | 60.00 | |
1837 May " | 57 9.08, | 9.08 | 75.63 | ||
Amt. | $71.17 |
Dr. | $ cts | Cr. | |||
1836 Nov. 17th. | 11 1.13, 12 69c 18 16c 20 75c 23 17c | 2.90 | 37 50c |
Dr. | Cr. | ||||
1836 Nov. 24th. | 13 8.00, 49 75 | 8.75 | by ch[arge]d on J Smith Book | 8.75 |
Dr. | $ cts | Cr. | |||
1836 Nov. 21st. | 12 23.63, 27 7.07, 32 3.95, 39 76.80, | 111.45 | July 1st | by settlement | $152.65 |
1837 Mch 3d. | 41 13.50, 50 27.70. | 41.20 | |||
$152.65 | $152.65 |
Dr. | $ cts | Cr. | |||
1836 Nov. 21st. | 12 5.47, 17 112.00 113.00, 18 2.00, 19 36.13, | 156.60 | 40 251.53, | 253.53 | |
Dec. 26th. | 22 70.00 29 22.93, 34 1.75 35 25c | 94.93 | |||
Amt. | 251.53 |
Dr. | Cr. | |||
1836 Nov. 24th. | 13 3.00, 31 38c |
Dr. | $ cts | Cr. | |||
1836 Nov. 24th. | 13 26c 24 13c 36 1.25, 46 18c | 1.82 | 35 63c 49 1.00. | ||
April 17 | 49 7c | 0.07 |
Dr. | $ cts | Cr. | |||
1836 Nov. 24th. | 13 30.00, 17 114.00, 34.50, 19 5.50, | 184.00 | |||
Dec. 23d. | 21 7.79, 22 10.00 24 4.00, 25 3.18, | 24.97 | |||
1837 Jany. 9th. | 27 10.25, 28 1.00 31 7.12, 1.60, 32 3.45 | 23.42 | |||
Feb 6. | 35 10.00, 1.00, 40 10.00, | 21.00 | $253.39 | ||
$253.39 |
Dr. | $ cts | Cr. | $ cts | ||
1836 Nov. 24th. | 13 8.00 14 5.06, 27 12.44, 28 1.31 | " 26.81 | 27 1.50, 24.00 28 2.31, 31 25c | 28.06 | |
1837 Jany. 12th. | 28 5.08, 3.35, 30 47c 90c 18c 31 1.25 | " 11.23 | 35 50c 40 4.00 | 4.50 | |
" 31st. | 34 50c 43 63c 48 56c 54 16c | " 1.85 | $52.56 | ||
39.89 |
Dr. | $ cts | Cr. | |||
1836 Nov. 26th. | 14 50.00, 15 52.31, 2.00 17 2.80, | 107.11 | |||
Dec 23rd. | 21 20.98, 22 16.50, 24 25.00, 29 25c | 62.73 | |||
1837 Jany. 23rd. | 31 5.70, 32 57.00, 33 39.98, 37 1.50, | 104.18 | |||
Mch 3rd. | 41 6.00 45 6.00, 49 68.27c 52 12.43 | 92.70 | |||
May 8th. | 55 6.84, 57 156.68, | 163.52 | by ballance | $530.24 | |
$530.24 |
Dr. | $ cts | Cr. | Cr. | ||||
1836 Dec. 1st. | 15 5.00 24 50.00 31 4.00 32 6.00 | " 65.00 | |||||
Feb. 6. | 35 13.94, 36 33.08, |
Dr. | $ cts | Cr. | $ cts | ||
1836 Dec. 1st. | 15 17.57, 16 23.86, 23 20.49, | " 61.92 | 25 21c | ||
Feby 10th. | 36 2.85, 48 69.20, 50 22.71, | " 94.36 94.76 | Amt 156.68 | ||
156.68 |
Dr. | Cr. | ||||
1836 Dec 26th. | 22 24.00 | 24.00 | 22 10.00 | 10.00 |
Dr. | $ cts | Cr. | |||
1836 Nov. 26th. | 14 37.64, 15 26.16, 25 18.85, 28 1.75, | 84.40 | 15 50.00, | ||
1837 Jany. 16th. | 29 25.29 31 1.43, 40 4.00, |
Dr. | $ cts | Cr. | $ c | ||
1836 Dec 1st. | 15 30.00 36 37.00, 43 2.57. | " 69.57 | 37 45.82, | 45.82 | |
Mch 18. | 44 2.77, 46 10.58, 48 42.50, | " 55.85 | |||
April 13th. | 50 2.25 51 25.68 53 39.23. | " 67.16 | |||
May " | 54 14.20, 55 2.83, 56 1.00 57 21.45 | " 39.48 | |||
57 3.50, 58 5.25, | 8.75 | May 29 Cr by sett[l]ement | 194.99 | ||
$240.81 | $240.81 |
Dr. | $ cts | ||||
1836 Dec. | 19 4.55, 27 48.00, 29 1.50 31 21.34, | 75.39 | |||
Jany. 30th. 1837 | 33 3.38, 36 14.00 37 33.58, 38 6.00 41 1.00 | 57.96 |
Dr. | $ cts | Cr. | $ cts | ||
1836 Dec 3rd. | 16 8.10, 6c 19 10c 1.00, 21 75c 13c | 10.14 | 24 20.16, 28 3.90, 30 21.12, 39 20.00 20.16 | 65.70 65.34 | |
" 28th. | 23 14.19, 26 63c 1.32, 28 25c 9c | 16.48 | |||
1837 Jany.20th. | 30 3.25, 2.44, 33 13c 3.87, 34 88c | 10.57 | |||
Feb. 6th. | 35 1.16, 1.00, 37 50c 40 88c 41 2.50 | 6.04 | |||
Mch 7th. | 42 2.50, 6.50, 44 8.00. 45 19c 2.50, | 19.69 |
Dr. | Cr. | ||||
Mch 31st. | 46 2.00 |
Dr. | $ c | Cr. | $ c | ||
1836 Dec | 20 44c 26 44c 50 10.24, | 11.12 | 50 7.00. | 7.00 |
Dr. | $ cts | Cr. | $ cts | ||
1836 Dec 23rd. | 21 4.41, 26 9.72, 39 11.57, 46 20c 44c | 26.34 | 44 8.00, 4.05, 46 10.00, 47 20.00 | 43.96 | |
1837 April 4 | 47 38c 52c 50 2.00. 13c 13c | 3.16 2.78 | May 17 | 57 15.31, | 0.46 |
" 21, | 52 19c 1.13, 53 1.13, 38c 54 63c | 3.46 | 44.42 | ||
May | 55 13c 75c 75c 56 68c 9c 7.50 | 9.90 | |||
Amt. | 42.48 | ||||
" | 58 1.94 | 1.94 | |||
44.42 |
Dr. | $ cts | ||||
1836 Dec 26th. | 22 1.63, 24 29.85, | " 31.48 | 41 31.48, | 31.48 |
Dr. | $ ct | ||||
1836 Dec. 26th. | 22 94.61, 27 1.94, 33 1.75, 34 2.03, | 100.33 | |||
Jany. 34th. | 34 1.85, 47 1.25. | 3.10 | |||
103.33 103.43 |
Dr. | Cr. | ||||
1836 Dec. 26th. | 22 18.41, | April 25, | 53 18.31, |
Dr. | $ c | ||||
1836 Dec. 28th. | 23 20.93, 28 16.00, 40 18.38, | 55.31 | |||
April 18th. | 51 44c | 0.44 | May 29 | by labour | 55.75 |
$55.75 | $55.77 $55.75 |
Dr. | $ cts | Cr. | |||
1836 Dec. 28. | 23 7.10, 32 13.50, 46 3.46, 47 20.00, | 43.96 | |||
April 25. | 53 3.44, |
Dr. | $ cts | Cr. | $ cts | ||
1836 Dec. 28. | 23 34c 26 25c 32 31c 37 88c | 1.78 | 40 2.63, 43 50c 48 1.50. 25c | 4.88 | |
Feby. 27th. | 40 25c 42 1.28, 43 1.00, 44c 48 19c | 3.16 | 47 48 1.00, | 1.00 | |
April | 49 19c 52 50c 1.99, | 2.68 | $5.88 | ||
$7.62 |
Dr. | $ cts | Cr. | |||
1837 Jany. 4. | 25 28.97, 14.42, 1.13, 26 94c 29 1.00 | 46.46 | 26 3.12, | ||
" 16. | 29 4.88, 38 4.61, 100.70, 45 13.25. | 133.44 | |||
$179.90 |
Dr. | $ cts | Cr. | $ ct | ||
1836 Dec. 31st. | 24 30.00, 30 8.50, | 36 37.00 |
Dr. | $ cts | Cr. | $ cts | ||
1837 Jany 4. | 25 1.09, 36 1.5 2.06, | 3.15 | 36 3.00, | 3.00 | |
balanced by cash | 0.15 | ||||
Amt | 3.15 |
Dr. | $ cts | Cr. | $ c | ||
1837 Jany. 6 | 26 21.19, 34 10.75, 38 2.93, 5.22, | 40.09 | 29 1.50, 32 18.00, 45 16.00 | 35.50 | |
Mch. 18. | 44 33.27 45 4.00 | 37.27 | |||
$77.36 |
Dr. | $ cts | Cr. | |||
1837 Jany 9th. | 27 1.32, 30 38c 32 17c 34 64c 38 41 | " 2.51 | 26 5.05, 32 2.82, | 7.87 | |
Feby. 18. | 3841c 33 41 56c 46 68 9c | " 0.98 | per lumb[er] | 1.12 | |
3.49 | 8.99 | ||||
his note 5.50 | 5.50 | ||||
8.99 |
Dr. | Cr. | ||||||
1837 Jany. 9th. | 27 4.00, 28 7.17, | 11.17 | 27 4.00, | 4.00 |
Dr. | $ | Cr. | |||
1837 Jany. 16th. | 29 2.06, 37 1.02, | 3.08 |
$ cts | |||||
1837 Jany. 16. | 29 31.75, 5.18, 31 20.00, 33 1.50, | 58.43 | 40 58.43, | ||
Mch 7th. | 42 24.00, |
Dr. | $ cts | Cr. | $ c | ||
1837 Jany 16. | 29 38c 34 1.50, 38 13c 39 9c 42 6c | " 2.16 | 37 1.75, 41 2.00, 58 2.00. | 5.75 | |
Mch 7th. | 42 10c 44 10c 16c 45 44c 50 2.75, | " 3.55 | |||
Aprl 18th. | 51 19c | 0.19 |
Dr. | $ c | ||||
1837 Jany. 16th. | 29 18.63, | 18.63 | June 23d 1837 | by charged to | 18.63 |
Dr. | $ cts | Cr. | $ cts | ||
1837 Jany. 20. | 30 1.50, 45 6.00, | 7.50 | April 25, | 53 3.00. 58 4.50 | 7.50 |
Dr. | $ cts | Cr. | |||
1836 Jany. 23d. | 31 10.97, 38 6.54, 51 31c 14.23, | " 32.05 | 1837May | 51 8.00, | 8.00 |
May— | 54 5.15, 14.00, 56 3.90, 11.88, | " 34.93 | 56 3.90 | 3.90 | |
$66.98 | 56 5.00, | 5.00 | |||
mistake | 3.90 | July 21 | by note | 46.18 | |
$63.08 | $63.08 |
Dr. | Cr. | ||||
1837 Jany 28th. | 32 3.92, 33 4.92, 52 7.50, | 16.34 | 1837 April 21 | 52 15.00, Settled |
Dr. | $ c | Cr. | $ c | ||
1837 Jany 30th. | 33 85.00 | 85.00 | June 23 | by chd to | 50.16 |
June 23 | by chd to | 34.83 34.84 | |||
$85.00 |
Dr. | $ cts | Cr. | $ cts | ||
1837 Oct. 10, | 3 20c 1.00, 4 19c 36 57c 38 9c | " 2.05 | 6 31c by due Bill 280 2.03 | 2.87 2.34 | |
Feby 27th. | 40 9c, 54 10c, 55 10c | " 0.29 | to balance | ||
2.34 |
Dr. | $ cts | Cr. | |||
1836 Nov. 7th. | 8 3.19c, 12 2.13, 17 1.76, 39 97c | 8.05 | 39 7.00 | ||
Aprl 18th. | 51 25c |
Dr. | $ cts | Cr. | |||
1836 Oct. 25th. | 5 8.99, 9 26.87, 31c 10 6.25, 1.75, | 44.17 | |||
Nov. 14. | 10 119.00, 11 15.74, 13 5.00, 14 12.70, | 152.44 | |||
Dec. 3 | 16 7.00, 21 60.00, 24 16.44, 4.00, 3.00 | 90.44 | |||
1837 Jan. 4 | 25 2.89, 27 6.27, 72.46, 28 13.38, | 95.00 | |||
" 28. | 32 21.23, 33 38c 34 84.14, 38 24.23, | 129.28 | |||
Feby 27th. | 40 93.80, 41 1.26, 40 31.06, | 198 118.12 | |||
Mch 14th. | 43 22.06 46 6.34, 53 3.13, |
Dr. | Cr. | ||||
1837 Feb. 6th. | 35 4.70, |
Dr. | $ cts | Cr. | $ cts | ||
1837 Feby 10th. | 36 38c 37 25c 39 43c 40 32c 44 44c | 1.82 | 2.59 | cash | 2.15 |
49 77c | Settled Mar May 1, 1837 | by cash to balance |
Dr. | $ cts | Cr. | $ cts | ||
1837 Feby. 10th. | 36 2.31, 45 38c <Error> (56 25c 57 31 c. | " (3.25) | 47 2.69, | Amt 2.69 | |
May | (57 19c 58 25c) | Amt 2.69 |
Dr. | $ cts | Cr. | |||
1837 Feby 14th. | 37 5.25, 56 25c., 57 31c., 19c, 58 25c., | " 6.25 |
Dr. | Cr. | ||||
1837 Feby 14th. | 37 1.63, 52 1.79, | 51 1.75 |
Dr. | $ cts | Cr. | $ cts | ||
1837 Feby 14th | 37 75c 44 75c 45 91c 38c 46 2.50 | " 6 5.29 | 1837 Mch 31, | 46 1.00, 48 6.00, 50 10.00 52 2.00, | " 19.00 |
46 1.00. 47 40c 48 6.50. 49 17.50. | " 25.40 | April 25, | 53 5.00, 57 2.75, | 7.75 | |
April 13th. | 50 62c 1.69,1.50, 52 38c 54 6.00, | " 10.19 | Amt | " 26.75 | |
May | 55 3.91 56 30c 6.60, | 10.81 | May 20 | 57 24.94 | 24.94 |
Amt | " 51.69 | Amt.— | 51.69 |
Dr. | $ cts | Cr. | $ cts | ||
1837 Feby. 14th. | 37 68c 57 2.31— | Amt, 3.00 | 49 3.00, | Amt " 3.00 |
Dr. | $ | Cr. | |||
1837 Mch 3rd. | 41 31.48, | 31.48 | by balance on note | 31.48 |
Dr. | $ c | Cr. | $ c | ||
1837 Feby 24th. | 39 6.63, | 6.63 | June 23 | by chd to | 6.63 |
Dr. | Cr. | ||||
1837 Feby 27th. | 40 6.63, |
Dr. | $ cts | Cr. | |||
1837 Mch. 18th. | 42 44c 31c 46 1.88, | 2.63 | by acct— | 2.63 |
Dr. | Cr. | ||||
1837 Mch 7th. | 45 19c | 42 64c 47 19c |
Dr. | $ | Cr. | $ ct | ||
1837 Mch 7th. | 42 1.38, 44 5.25 | 6.63 | August 2 | by chd to A H. Haws. | 6.63 |
Dr. | Cr. | ||||
1837 Mch 14th. | 43 9c |
Dr. | Cr. | ||||
1837 Mch 18. | 44 13c 53 6.58, | May | 57 22.50, |
Dr. | $ cts | Cr. | |||
1837 Mch 25. | 45 15.00, 46 22c 55 99c— | 16.22 | 45 16.00, |
Dr. | Cr. | ||||
1837 Aprl 13th. | 50 1.07, 52 19c 56 1.56, |
Dr. | $ cts | Cr. | |||
1837 Aprl 21 | 52 19c 39c 53 25c 1.50, 63c | " 2.96 | " 1837 Aprl 25 | 53 2.00, 54 2.00, 25c 55 1.00, | 5.25 |
May | 54 3.75. 1.75, 55 5.00, | 10.40 10.50 | by Note to Bal | 4.21 | |
Amt. | 13.46 | 9.46 | |||
by $4.00 cr[edi]t | 4.00 | ||||
Amt | 13.46 |
Dr. | $ cts | Cr. | $ cts | ||
1837 Aprl 21 | 52 2.63, 2.13, 56 40c. | 5.16 | M[a]y 19. | 58 30.00 | 30.00 |
May 19 | 58 6.81, = 18.03 | 24.84 | |||
Amt | 30.00 |
Dr. | $ c | Cr. | |||
1837 Apl, 25<th.> | 50 11.37, 56 3.50, | 14.87 | |||
August 2d | to H. Haws | 6.63 |
Dr. | Cr. | ||||
1837 M[a]y | 56 63c., 58 50c., |
Dr. | Cr. | ||||
1837 May | 58 9.63, | May | 58 13.10, |
$ c | Cr. | $ cts | |||
1837 June 30 | to sundries | 3.00 | by 2 stock 12/= | 3.00 |
Footnotes
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Sylvester Smith handwriting begins.
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1
Each entry in the ledger begins with a subscripted number. This number may simply be a marker for each transaction and may also correlate with a no-longer-extant daybook.
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2
TEXT: The letter “A” was written in the left margin before this book was used as a ledger.
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3
TEXT: The letter “A” was written in the left margin before this book was used as a ledger.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Signature of C. A. Bisbee.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Signature of Edwin Jones.
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4
”Kirtland Funds” was another name used for Kirtland Safety Society notes.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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5
TEXT: Pagination skips from page 28 to page 30.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Signature of Alexander Badlam.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Signature of Samuel Wisner.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Signature of Cyrus Millard.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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Sylvester Smith handwriting ends; Vinson Knight begins.
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6
TEXT: Pagination skips from page 59 to page 61.
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Signature of Hezekiah Clark.
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Signature of Joel Rust.
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Vinson Knight handwriting ends; Sylvester Smith begins.
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Sylvester Smith handwriting ends; unidentified begins.
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Unidentified handwriting ends; Sylvester Smith begins.
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