This collection of records includes a wide variety of documents created by JS or his designated ; other documents in the collection are representative of transactions in which JS or his agents were involved. Many of the records were created in before JS was appointed trustee-in-trust for the . Another subset of records in this collection is connected with JS’s personal financial obligations unrelated to the ecclesiastical or municipal positions he held in .

The establishment and development of led JS to take on many new and expanded roles and responsibilities within the community and church. He was appointed lieutenant general of the in 1841 and became mayor of Nauvoo in 1842. He additionally owned and ran a , purchased steamboats, and incorporated the church in the state of . Among JS’s new roles was his 1841 appointment as trustee-in-trust for the Church of Jesus Christ of Latter-day Saints—a position that required more record keeping than any other.

As trustee, JS controlled the church’s finances, meaning the church’s debts as well as its assets, which primarily consisted of land. In this capacity, he oversaw and all donations made to the church for construction of the . Before being appointed trustee, JS conducted financial business for the church as president of the church; documents generated during that time are included in this collection and consist primarily of authorizations and powers of attorney JS gave to individuals to act on behalf of the church to collect funds or other donations. He continued to create authorizations after becoming trustee, but he often did so in an ecclesiastical capacity without mention of his official position as church trustee; any such documents are also featured here. Ecclesiastical documents providing JS with financial support before and after he was appointed trustee-in-trust are included as well.

Separating and categorizing JS’s different roles in may seem straightforward, but these lines were often blurred for JS, who sometimes used city, church, and personal funds interchangeably. The records represented here do not appear to be connected to JS’s roles as trustee, mayor, or store owner or to other civil or church positions. Many likely represent personal transactions on behalf of JS and his family. Others record transactions for which there is not enough documentary evidence or historical context to determine whether they represented official or personal matters. Still others deal with JS’s legal realities, including arrests and imprisonment, as well as his generosity in providing bail or other financial assistance to church members or residents.

While most of the documents featured here consist of simple transactions, in the form of promissory notes, pay orders, or other agreements or contracts, some represent uncommon genres of financial records or relate to unusual roles that JS held. For example, in 1841, JS became the guardian of the children of . As guardian he was responsible for their welfare, and his financial transactions related to them were tracked and recorded.

Because of JS’s many responsibilities, he often relied on designated agents to help him conduct business. Some of these agents, like , conducted financial affairs outside of on behalf of JS and the church. Records of these agents’ scattered transactions are represented here. Other agents, namely and , apparently held multiple roles, working on JS’s behalf in conducting business for the church, for the city of Nauvoo, and for JS personally. The papers that represent the work of Clayton and Sherwood as agents are not represented here but can be found in the Illinois Agent Papers within the Financial Records series.