Statement of Account from John Howden, 29 March 1838

  • Source Note
  • Historical Introduction

Document Transcript

& Joseph Smith Jun Esqr
In A/c with Dr
1838 March 29th
To Amt Two Notes dated April 13th 1837—— 16.50.00
Int on Same— 99.00
Amt Cost on the above Notes 30.00
protests—— 2.00
Amt per centage 2 ½ prct 43.72
Amt & <​​> Note 496.00
Cost—— 13.40
pr centage 12.40
Note—— <​3237​> 257.58
Cost—— 13.40
pr centge 6.44
Cost on [Samuel] Newcomb Note 13.40
2642.34
Amt Note 600[.00]
3242.34
dedu[c]t Bosly— 1700[.00]
1542[.]34
Amt paid Bosly 30[.00]
1572.34
1838 Ma[r]ch 29th To Amt Mortgage 270.00
1 Note for Goods— 50.00
1 " " " & Horses & naggs 210.16
[p. [1]]
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Footnotes

  1. 1

    “Dr” is an abbreviation that indicates debits on an account—in this case, amounts JS and Rigdon owed Howden. (Jones, Principles and Practice of Book-Keeping, 20.)  

    Jones, Thomas. The Principles and Practice of Book-Keeping, Embracing an Entirely New and Improved Method of Imparting the Science; with Exemplifications of the Most Concise and Approved Forms of Arranging Merchants’ Accounts. New York: Wiley and Putnam, 1841.

  2. 2

    JS, Rigdon, Hyrum Smith, Edmund Bosley, and John Johnson signed two promissory notes for Howden on 13 April 1837. Each note appears to have been for $825. Howden transferred one note to Nathaniel Bailey and Henry Reynolds and the other note to Ray Boynton and Harry Hyde. In late October 1837, both parties began lawsuits against JS and his associates for failure to pay the notes. (Transcript of Proceedings, 3 Apr. 1838, Bailey and Reynolds v. JS et al. [Geauga Co. C.P. 1838], Final Record Book V, p. 5, microfilm 20,280; Transcript of Proceedings, 3 Apr. 1838, Boynton and Hyde v. JS [Geauga Co. C.P. 1838], Final Record Book U, pp. 512–513, microfilm 20,279, U.S. and Canada Record Collection, FHL.)  

    U.S. and Canada Record Collection. FHL.

  3. 3

    The costs for this and other promissory notes are not identified and may be court fees or other legal fees associated with lawsuits for not paying the notes. (See Statement of Account from Perkins & Osborn, ca. 29 Oct. 1838; and Statement of Account from Hitchcock & Wilder, between 9 July and 6 Nov. 1838.)  

  4. 4

    This entry pertains to the cost of having a notary public create protests, or notices indicating nonpayment; a protest declares that all parties are held responsible to the holder of the note for the amount due. (“Protest,” in Bouvier, Law Dictionary, 2:307.)  

    Bouvier, John. A Law Dictionary, Adapted to the Constitution and Laws of the United States of America, and of the Several States of the American Union; with References to the Civil and Other Systems of Foreign Law. 2 vols. Philadelphia: T. and J. W. Johnson, 1839.

  5. 5

    It is not clear what this and other entries for percentages indicate; they may refer to a commission or to additional interest.  

  6. 6

    This entry refers to the note Rigdon signed for Coltrin and Avard. The amount due on 1 January 1838 was $488.87. When a writ for the case was issued in October 1837, Avard and Rigdon were not in Kirtland, so the case proceeded against Coltrin alone. This fact may explain why Coltrin was listed along with Rigdon as a surety, whereas Avard was not. (John Howden, Account Statement for JS and Sidney Rigdon, 1 Jan. 1838, JS Collection, CHL; Transcript of Proceedings, 3 Apr. 1838, Howden v. Coltrin [Geauga Co. C.P. 1838], Final Record Book U, pp. 612–613, microfilm 20,279, U.S. and Canada Record Collection, FHL.)  

    U.S. and Canada Record Collection. FHL.

  7. 7

    This may be the note that Hedlock gave to Howden on 31 July 1837. That note was for $247.58; if this is the same note, it is unclear why an additional $10.00 was added. No documentation indicates that JS or Rigdon had any responsibility for Hedlock’s note. However, with church members’ departure from Kirtland, JS and Rigdon may have consolidated and personally assumed the outstanding debts of the Saints in an effort to repay the debts. In March 1837, JS assumed the debts of some church leaders. JS also acted as a surety on promissory notes that church members created, meaning he could be pursued for repayment in preference to the creators of the notes because of his prominence and assets. (See Transcript of Proceedings, 3 Apr. 1838, Howden v. Hedlock [Geauga Co. C.P. 1838], Final Record Book U, pp. 618–619, microfilm 20,279, U.S. and Canada Record Collection, FHL; and N. K. Whitney & Co., Daybook, 28–30 Mar. 1837, pp. 195–196.)  

    U.S. and Canada Record Collection. FHL.

    N. K. Whitney & Co. Daybook, Nov. 1836–Apr. 1837. Microfilm. CHL. Original at CCLA.

  8. 8

    TEXT: Possibly “3037 <​3237​>”. This text is smaller, is written at a slight angle, and appears to the side of the column of monetary amounts.  

  9. 9

    Probably Samuel Newcomb, a Kirtland church member who acted as a surety on Hedlock’s bail bond in the lawsuit Howden brought against Hedlock. (Transcript of Proceedings, 3 Apr. 1838, Howden v. Hedlock [Geauga Co. C.P. 1838], Final Record Book U, pp. 618–619, microfilm 20,279, U.S. and Canada Record Collection, FHL.)  

    U.S. and Canada Record Collection. FHL.

  10. 10

    Granger may have given this promissory note in his capacity as an agent for JS and Rigdon, or he may have been conducting his own business.  

  11. 11

    Likely Edmund Bosley. This amount indicates a credit to the account of JS and Rigdon, but it is not clear whether this credit was a result of Bosley paying Howden or of Howden owing money to Bosley and crediting it to the account of JS and Rigdon.  

  12. 12

    Granger mortgaged land to Howden on 29 March 1838. The mortgage record indicates that Howden paid Granger $3,022.50 for 103 acres in Kirtland. Granger likely made the arrangement as an agent for JS and Rigdon and mortgaged the property to Howden so Granger could obtain money to pay the outstanding debts of JS and other Kirtland church members. (Geauga Co., OH, Deed Record, 1795–1921, vol. 25, pp. 665–666, 29 Mar. 1838, microfilm 20,241, U.S. and Canada Record Collection, FHL.)  

    U.S. and Canada Record Collection. FHL.