Statement of Account from Hitchcock & Wilder, between 9 July and 6 November 1838
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Source Note
on behalf of Hitchcock & Wilder, Statement of Account, [, Geauga Co., OH?], [between 9 July and 6 Nov. 1838]; handwriting of ; two pages; JS Collection, CHL.Bifolium measuring 12½ × 8 inches (32 × 20 cm), with thirty-eight printed lines per page. The document was folded for transmission and filing. The upper right corner of the recto is missing, apparently from damage by a rodent.
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Historical Introduction
Sometime between July and November 1838, of the law firm Hitchcock & Wilder, located in , Ohio, produced a statement listing the debts that JS, , and other church members owed to various individuals and businesses in and , including Hitchcock and his partner, . Some of the debts in the statement arose from promissory notes that New York merchants received from the , Ohio, mercantile firms and These two firms bought a large amount of wholesale goods on credit from merchants in and in 1836 and struggled to repay the debts when the promissory notes were due in 1837. Because some of the notes were now past due, the New York merchants could bring lawsuits against the Kirtland firms. The statement also lists fees, probably attorney’s fees, that JS and others owed Hitchcock & Wilder because of litigation the firm successfully brought against JS and his associates on behalf of other individuals in 1837. Further, the statement includes a judgment resulting from the lawsuits that brought against JS, Rigdon, and four other for issuing notes from the , an unchartered financial institution. JS and Rigdon personally incurred some of the debts listed in this statement; in other cases, they may have acted as sureties for fellow church members’ promissory notes, meaning JS and Rigdon were liable for the repayment of the notes.The statement is undated, but its entries suggest the time frame in which it was created. The statement lists three promissory notes that were part of a mortgage agreement with Mead, Stafford & Co., with the first payment due 8 July 1838. The notes were listed as unpaid on the statement, suggesting the statement was created after the 8 July due date. The statement also references a lawsuit initiated by Otis Eaton that was dismissed when it came to trial on 6 November 1838. Since the statement lists the lawsuit as a current case, the statement likely predates the November trial. Therefore, presumably prepared the statement between 9 July and 6 November 1838, likely at the request of , who was charged with settling the debts of JS, , and other Latter-day Saints.likely received the document while he was in in fall 1838. The document does not bear addressing or postal markings, suggesting that Granger did not send the statement to JS in . Granger likely kept the statement for use in his efforts to resolve the unpaid claims.
Footnotes
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1
Hitchcock was a prosecuting attorney in Geauga County, Ohio, in the 1830s. Wilder was a young lawyer from Connecticut who moved to Ohio in 1837. Hitchcock and Wilder formed their law firm in July 1837 in Painesville. (History of Geauga and Lake Counties, Ohio, 23, 61; Curtiss-Wedge, History of Goodhue County, Minnesota, 96; “Law Notice,” Painesville [OH] Telegraph, 21 July 1837, [2].)
History of Geauga and Lake Counties, Ohio, with Illustrations and Biographical Sketches of Its Pioneers and Most Prominent Men. Philadelphia: Williams Brothers, 1878.
Curtiss-Wedge, Franklyn. History of Goodhue County, Minnesota. Chicago: H. C. Cooper, 1909.
Painesville Telegraph. Painesville, OH. 1822–1986.
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2
The mercantile firm Rigdon, Smith & Cowdery was a partnership comprising Sidney Rigdon, JS, and Oliver Cowdery that began by June 1836 and purchased wholesale goods in New York in 1836. These goods were then sold by the firm Rigdon, Smith & Co., which operated at least one store, located in Chester, Ohio. The exact relationship between the two firms is unclear.a The mercantile firm Cahoon, Carter & Co. included Reynolds Cahoon, Jared Carter, and Hyrum Smith; the firm was selling goods in Kirtland by June 1835. Cahoon, Carter, and Smith’s mercantile efforts appear to be related to their assignment to supervise funding for the construction of the House of the Lord in Kirtland.b
(aSee J. F. Scribner, Invoice, Buffalo, NY, for Rigdon, Smith & Cowdery, 16 June 1836, JS Office Papers, CHL; Rigdon, Smith & Co., Store Ledger, 1; “Mormonism in Ohio,” Aurora [New Lisbon, OH], 21 Jan. 1837, [3]; and Notes Receivable from Rigdon, Smith & Co., 22 May 1837.bSee Advertisement, Northern Times, 2 Oct. 1835, [4]; and Minutes, 6 June 1833.)Aurora. New Lisbon, OH. 1835–1837.
Northern Times. Kirtland, OH. 1835–[1836?].
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3
See Invoices, June and Oct. 1836, JS Office Papers, CHL. For more information on the Kirtland firms’ efforts to repay New York merchants, see Statement of Account from Perkins & Osborn, ca. 29 Oct. 1838.
JS Office Papers / Joseph Smith Office Papers, ca. 1835–1845. CHL. MS 21600.
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4
In February 1837, Rounds sued JS, Rigdon, Newel K. Whitney, Frederick G. Williams, Horace Kingsbury, and Warren Parrish because of their involvement in the Kirtland Safety Society. Ultimately, only JS and Rigdon were brought to trial, and in October 1837 they were found guilty and fined $1,000 each. After the case concluded, Rounds transferred the judgment to Grandison Newell, an opponent of JS and the church. Acting as agents for JS and Rigdon, William Marks and Granger signed an agreement with Newell and on 1 March 1838 paid him $1,600. Hitchcock was likely unaware of the agreement between Newell and the agents and therefore still considered the original debt unresolved. (See Historical Introduction to Kirtland Safety Society Notes, 4 Jan.–9 Mar. 1837; Introduction to Part 5: 5 Oct. 1836–10 Apr. 1837; Transcript of Proceedings, 24 Oct. 1837, Rounds v. JS [Geauga Co. C.P. 1837], Final Record Book U, pp. 362–364; and Transcript of Proceedings, 24 Oct. 1837, Rounds v. Rigdon [Geauga Co. C.P. 1837], Final Record Book U, pp. 359–362, microfilm 20,279, U.S. and Canada Record Collection, FHL; see also Walker, “Kirtland Safety Society,” 32–148.)
Walker, Jeffrey N. “The Kirtland Safety Society and the Fraud of Grandison Newell: A Legal Examination.” BYU Studies 54, no. 3 (2015): 33–147.
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5
For example, JS and other church members acted as sureties when they signed promissory notes that Reynolds Cahoon, Jared Carter, and Hyrum Smith created on 1 September 1837 to renegotiate their outstanding debts with New York mercantile firms. (See JS et al., Promissory Note, Kirtland, OH, to Holbrook & Ferme, 1 Sept. 1837, photocopy, CHL; JS et al., Promissory Note, Kirtland, OH, to Holbrook & Ferme, 1 Sept. 1837, BYU; Hyrum Smith et al., Promissory Note, Kirtland, OH, to Halsted, Haines & Co., 1 Sept. 1837, photocopy, CHL; and Hyrum Smith et al., Promissory Notes, Kirtland, OH, to Halsted, Haines & Co., 1 Sept. 1837, Brigham Young Office, Halsted, Haines & Co. File, CHL.)
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6
See Transcript of Proceedings, 6 Nov. 1838, Eaton v. Potter et al. [Geauga Co. C.P. 1838], Final Record Book W, pp. 149–152, microfilm 20,280, U.S. and Canada Record Collection, FHL.
U.S. and Canada Record Collection. FHL.
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7
Granger apparently took the same proactive approach in requesting information from Hitchcock & Wilder as he did with the law firm Perkins & Osborn. (See Letter from William Perkins, 29 Oct. 1838.)
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8
See Historical Introduction to Letter of Introduction from John Howden, 27 Oct. 1838.
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1
Document Transcript
| John Hitchcock & Son | Note for $1130.49 due Feby 27. 1837 1838— |
| vs | |
| No suit commenced on it— |
| Mead Stafford & Co | Three notes— |
| vs | one for $1377.01 due July 8. 1838— |
| Joseph Smith Jr | one for $1464.54 " July 8. 1839— |
| one for $1552.22 " July 8. 1840— | |
| No suit commenced— | |
| Otis Eaton | Note given to Potter & indorsed to ⅓— |
| vs | |
| Russell Potter | Note dated April 15. 1837 for $539.00 with interest from date & due six months from date |
| Suit commenced Costs probably 15.00 |
| Acct for Goods bought in Jun 15th 1836— due Decr 15. 1836— $867.71 | |
| vs | |
| Cahoon Carter & Co | Interest @ 7 pr ct— |
| Sued. Costs about— 12.00 |
| Acct for Goods bot in June 15 1836 due Decr 15. 1836 $796.65 | |
| vs | |
| Int at 7 pr ct— | |
| Suit commenced— Costs about 12.00 |
| Charles Crosby | Note for $237.19— Due Feby 14. 1838 |
| vs | No suit commenced— |
| vs | Debt $1000. |
| vs | Costs— |
| Joseph Smith Jr | Interest from Oct 24. 1837 |
| Same | Debt $1000. |
| vs | Costs— |
| Interest from Oct 24. 1837 |
Footnotes
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1
“Where any of the members of the firm are held” refers to promissory notes and other financial obligations held against JS and Rigdon.
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2
John Hitchcock was a merchant in New York City in 1836. His sons James and John also worked in mercantile firms; it is unclear which son is referred to here. (Longworth’s American Almanac [1836], 328; Longworth’s American Almanac [1839], 333; New York Co., NY, Record of Wills, 1665–1916, vol. 89, pp. 344–347, 18 Mar. 1844, microfilm 874,571, U.S. and Canada Record Collection, FHL.)
Longworth’s American Almanac, New-York Register, and City Directory, of the Sixty-First Year of American Independence. . . . New York: Thomas Longworth, 1836.
Longworth’s American Almanac, New-York Register, and City Directory, of the Sixty-Fourth Year of American Independence. . . . New York: Thomas Longworth, 1839.
U.S. and Canada Record Collection. FHL.
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3
This promissory note was apparently signed on 27 May 1837, replacing a previous promissory note that Cahoon, Carter & Co. gave John Hitchcock for goods purchased in 1836. (Hitchcock & Wilder, Statement of Account, between ca. 3 Apr. and 6 Nov. 1838, JS Collection, CHL; George W. Shields, Invoice, New York City, for John Hitchcock & Son, 12 Oct. 1836; John Hitchcock & Son, Invoice, [New York City], for Cahoon, Carter & Co., ca. Oct. 1836, JS Office Papers, CHL.)
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4
In an effort to resolve their debts with the New York City mercantile firm Mead, Stafford & Co., JS and others signed a mortgage agreement with Zalmon Mead, Robert Mead, and Jonas Stafford on 11 July 1837, mortgaging the House of the Lord in Kirtland to the mercantile firm. The mortgage was written by Hitchcock, who was likely acting as the lawyer representing Mead, Stafford & Co. in the transaction. To fulfill the terms of the mortgage, JS and the other signers promised to pay the firm around $4,400; the first payment was due 8 July 1838. (See Historical Introduction to Mortgage to Mead, Stafford & Co., 11 July 1837.)
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5
Frazier Eaton joined the church by May 1835. Although he lived in New York, it appears he visited Ohio and attended church meetings there. In 1837 he endorsed a promissory note he received from Russell Potter, Reuben McBride, Hyrum Smith, and Reynolds Cahoon, and then he transferred the note to Otis Eaton. Frazier and Otis Eaton appear to be related, though the specific familial connection is not known. They lived near one another in Hancock County, Illinois, in 1840, and both moved to Rushford, New York, before Frazier’s death. (See Record of the Twelve, 22 May 1835; JS, Journal, 14 Dec. 1835; 1840 U.S. Census, Hancock Co., IL, 208; 1850 U.S. Census, Rushford, Allegany Co., NY, 347[B], 358[B]; and Cemetery Records of Allegany County, New York, p. 5, microfilm 17,521, U.S. and Canada Record Collection, FHL.)
Census (U.S.) / U.S. Bureau of the Census. Population Schedules. Microfilm. FHL.
U.S. and Canada Record Collection. FHL.
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6
Otis Eaton brought a lawsuit against Potter, McBride, Smith, and Cahoon for not paying the promissory note Frazier Eaton endorsed to Otis. (See Transcript of Proceedings, 6 Nov. 1838, Eaton v. Potter et al. [Geauga Co. C.P. 1838], Final Record Book W, pp. 149–152, microfilm 20,280, U.S. and Canada Record Collection, FHL.)
U.S. and Canada Record Collection. FHL.
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7
In 1836 and 1837, Scribner was an “Importer and Wholesale and Retail Dealer in Fancy and Staple Hardware” in Buffalo, New York. (J. F. Scribner, Invoice, Buffalo, NY, for Rigdon, Smith & Cowdery, 16 June 1836, JS Office Papers, CHL; Directory for the City of Buffalo [1836], 133.)
A Directory for the City of Buffalo; Containing the Names and Residence of the Heads of Families and Householders, in Said City, on the First of May, 1836. Buffalo, NY: L. P. Crary, 1836.
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8
Scribner brought a lawsuit against the firm Cahoon, Carter & Co. in 1837 for not paying a promissory note for goods purchased from him. (Transcript of Proceedings, 3 Apr. 1838, Scribner v. Cahoon et al. [Geauga Co. C.P. 1838], Final Record Book U, pp. 584–585, microfilm 20,279, U.S. and Canada Record Collection, FHL.)
U.S. and Canada Record Collection. FHL.
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9
Scribner brought a lawsuit against the firm Rigdon, Smith & Cowdery for not paying a promissory note for goods purchased from him. In September 1837, Granger apparently tried to settle the debt outside of court, but he was unsuccessful and the lawsuit went to trial the next month. (See Historical Introduction to Power of Attorney to Oliver Granger, 27 Sept. 1837; Transcript of Proceedings, 20 Oct. 1840, Scribner v. Rigdon et al. [Geauga Co. C.P. 1840], Final Record Book X, pp. 530–532, microfilm 20,281, U.S. and Canada Record Collection, FHL.)
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10
This note is for fifteen acres of land in Kirtland that Hyrum Smith mortgaged to ⅓ on 11 July 1837, the same day the Kirtland House of the Lord was mortgaged to Mead, Stafford & Co. Since this debt is not directly connected to JS or Rigdon, it is unclear why the debt is included on the statement. (Geauga Co., OH, Deed Record, 1795–1921, vol. 24, pp. 230–231, 11 July 1837, microfilm 20,240, U.S. and Canada Record Collection, FHL.)
U.S. and Canada Record Collection. FHL.