F. G. Williams & Co. Account Book, October 1833–November 1835
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Source Note
, Account Book, , Geauga Co., OH, Oct. 1833–Nov. 1835; handwriting of , , and JS; thirty-four pages; CHL.Receipts and expenditures for the F. G. Williams & Co. printing firm in , Ohio, were inscribed in a narrow, commercially produced account book with boards covered in marbled paper. The book was originally used as a financial record book for F. G. Williams & Co. beginning in January 1834; twenty-five pages were inscribed with business records dating from October 1833 to May 1835. After a new arrangement was reached in May, a further twelve pages were inscribed with business records for the firm until November 1835. After the firm of F. G. Williams & Co. was dissolved, used the book to record his personal financial accounts from 1838 to 1839. In January 1849, Patience Simonds Cowdery, the wife of Warren A. Cowdery, inverted the book and used 167 pages to record diary entries from 1849 to 1851. Accounts from 1850–1851 were recorded on several of the pages originally containing business records for the firm of F. G. Williams & Co.; these later entries have been omitted from the featured transcript.
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Historical Introduction
The printing firm of was organized in September 1833. When the was dissolved in April 1834, and received the printing firm as their and continued to operate the in , Ohio, until June 1836.Although the firm was involved in many important church printing endeavors, most of its business records have not survived. One of the few extant records is an account book, which does not appear to be comprehensive. It contains the firm’s receipts and expenditures from October 1833 to November 1835. No one clerk appears to have been solely responsible for keeping this account, as it contains entries written by most of the men involved in the United Firm in . Much of the income recorded in the account book came from subscriptions to the church’s newspapers The Evening and the Morning Star and Latter Day Saints’ Messenger and Advocate. Additionally, the account book records not only specific business expenses for the printing firm but also entries related to other events occurring in 1834 and 1835. Because money was scarce, funds from the firm were used to pay for other needs like travel expenses or litigation. The book records ongoing financial difficulties for the firm in 1835, ultimately leading to its dissolution.
Footnotes
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2
Revelation, 23 Apr. 1834 [D&C 104:1, 29–30]; “Notice,” Messenger and Advocate, June 1836, 2:329; see also “Notice,” Messenger and Advocate, Aug. 1836, 2:364.
Latter Day Saints’ Messenger and Advocate. Kirtland, OH. Oct. 1834–Sept. 1837.
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3
The Evening and the Morning Star was printed from June 1832 to July 1833 in Independence, Missouri, and from December 1833 to September 1834 in Kirtland. The Latter Day Saints’ Messenger and Advocate was printed in Kirtland from October 1834 to September 1837. In January 1835, F. G. Williams & Co. began reprinting all issues of The Evening and the Morning Star, with editorial changes, under the shortened name Evening and Morning Star. (Introduction to F. G. Williams & Co.; Masthead, The Evening and the Morning Star, June 1832, [8]; Masthead, The Evening and the Morning Star, July 1833, 112; “Prospectus,” Messenger and Advocate, Sept. 1837, 3:571.)
The Evening and the Morning Star. Independence, MO, June 1832–July 1833; Kirtland, OH, Dec. 1833–Sept. 1834.
Latter Day Saints’ Messenger and Advocate. Kirtland, OH. Oct. 1834–Sept. 1837.

July 9, 1835 | Received of gave note payable April 1, 1836. | 350.00 |
paid for fish for Joseph Smith. jr. | 6.50 | |
[July 9, 1835] | for [fish for ] —— | 3.50 |
for Other expenses for [] | 1.50 | |
for fish and other expenses | 5.50 | |
for expenses for company to | 0.75 | |
9 | for Joseph Smith jr. to | 50.00 |
[9] | for Joseph Smith jr. to the building Committee | 30.00 |
[9] | for Joseph Smith jr. to Samuel Newcomb | 25.00 |
[9] | for Joseph Smith jr.to | 10.00 |
[9] | for Joseph Smith, jr.to | 5.00 |
10 | for | 1.00 |
[10] | for | 0.25 |
[10] | for the office | 0.25 |
[10] | for | 0.50 |
13 | for to J. Hanson | 5.00 |
20 | for a book at | 5.00 |
22 | for ’s Note to the Geauga Co. | 95.50 |
for to Jinings [Jennings] | 4.50 | |
Sept. 10. | Received of for which a Co’s note was given, due in one year, amount paid to Joseph Smith, jr. | 25.00 |
Sept. 21. | Received of Lyman Stevans Stevens, for which gave Co’s note payable in one year without interest | 750.00 |
Sept. 21 | Received of Russell Potter, gave Co’s note on interest payable Jan. first 1836. | 300.00 |
Sept. 21. | Paid To the Tippit’s & took up notes, amount | 300.10 |
Oct 6. | Received of for which gave Co’s note payable April 1, 1835 in interest | 600.00 |
19 | of this money to to go to Court | 4.00 |
20 | of the same to J. M. Hanson for & | 12.00 |
21 | of the same to previously borrowed for office | 4.00 |
21 | Received of , gave Company’s note on demand with use (specie) | 100.00 |
23 | of that received on the 6, to pay note to John Reed, previously borrowed to Any pers, and ’s expense to Reed’s | 411.50 |