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.