Statement of Account from John Howden, 29 March 1838
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Source Note
, Statement of Account, [, Geauga Co., OH], for JS and , 29 Mar. 1838; one page (possibly missing second page); handwriting of ; CHL. Includes redactions and docket.One leaf measuring 13 × 7⅞ to 8 inches (33 x 20 cm). The document includes a watermark: “L & Co”. The bottom of the leaf appears to be machine cut, whereas the top and sides appear to be hand cut. Residue from a red adhesive wafer on the verso has no corresponding residue on the recto of the document, suggesting the wafer was not used to seal the document but to attach another leaf that is no longer extant. The document includes filing folds and a corresponding docket in unidentified handwriting: “John Houtans | Bills”. Redactions were made in ink and graphite in unidentified handwriting. The document shows signs of moderate wear, and five strips of tape were applied to the verso to mend tears.may have given this statement to or another church agent in 1838. At some point, Latter-day Saint Francis Clark acquired the statement. This document and Clark’s other papers apparently remained in his and then his descendants’ custody until his great-granddaughter sold them. The papers were eventually purchased by Scallawagiana Books of Salt Lake City and then sold to Peter Crawley, a rare book and document collector. Crawley sold the papers to the Historical Department of the LDS church in 1982.
Footnotes
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1
Clark joined the church in England and immigrated to the United States in 1841. (See Neibaur, Journal, 7 Mar. 1841.)
Neibaur, Alexander. Journal, 1841–1862. CHL. MS 1674.
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2
See full bibliographic entry for Statement of Account from John Howden, 29 Mar. 1838, in the CHL catalog.
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Historical Introduction
On 29 March 1838, merchant of , Ohio, prepared this statement of debts that JS and owed him, including debts they apparently assumed on behalf of other Latter-day Saints. This statement was not the first that Howden produced for JS and Rigdon; on 1 January 1838, Howden wrote a statement identifying two debts: one that JS owed and one for which Rigdon had signed as a surety for and . JS’s debt appears to have been paid by 29 March 1838, but Rigdon’s remained unpaid.The majority of the entries listed in this statement reference promissory notes that JS and other Latter-day Saints at , Ohio, gave to in 1837—probably for goods purchased from his store or for money borrowed from him. The first two items listed in the statement are promissory notes that JS, , , , and signed on 13 April 1837. Howden endorsed these notes and transferred them to other individuals, who in fall 1837 began lawsuits because the debts remained unpaid. Other entries listed in the statement are debts for goods, horses, and property. The extant statement may be incomplete. The individual debts are not totaled at the end of the page, and the verso contains wafer residue, perhaps to attach a second leaf. Because a second page of the statement may be missing, it is impossible to know the overall status of JS’s and Rigdon’s accounts.It appears that included several of the unpaid promissory notes in this 29 March statement in an effort to settle the debts before the matters were tried in court. Lawsuits on four of the notes—the two 13 April 1837 promissory notes that JS and were involved in, one from , and the one that Rigdon had signed as a surety for and —were brought before the Court of Common Pleas on 3 April 1838, a few days after this statement was compiled. In the trials against Coltrin and Hedlock, Howden informed the judge that the debts had been settled by mutual agreement outside of court before 3 April. In contrast, the debts for the 13 April 1837 promissory notes were not settled before being brought to trial—possibly because the debts involved Howden as well as those to whom he had transferred the notes.probably sent the statement to , where one of the church agents, likely , took responsibility for repaying the debts on behalf of JS and . Granger or another agent may have written to JS about the statement, but it is not known whether JS received or reviewed it. The statement bears no address or postal information, suggesting that if JS received it in , it was likely delivered by a Latter-day Saint courier. By October 1838, Howden considered all debts owed him by JS, Rigdon, and other Latter-day Saints to be paid, and he credited Granger for the timely resolution of his and other merchants’ debts.
Footnotes
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1
Howden operated a dry goods store on Main Street in 1836 and 1837. (See Advertisement, Painesville [OH] Telegraph, 4 Nov. 1836, [3]; Advertisement, Painesville [OH] Republican, 1 Dec. 1836, [4]; and Advertisement, Painesville Republican, 2 Feb. 1837, [4].)
Painesville Telegraph. Painesville, OH. 1822–1986.
Painesville Republican. Painesville, OH. 1836–1841.
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2
JS’s debt of $224 was listed on the January statement but not on the March statement, suggesting it had been paid. The promissory note for which Rigdon acted as a surety was included in the 29 March statement, suggesting that Coltrin or Avard had not paid it and that Howden may have requested that Rigdon pay the debt. (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.
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3
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.
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4
The terms of the court settlement with Howden are not known. (See 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; Transcript of Proceedings, 3 Apr. 1838, Howden v. Coltrin [Geauga Co. C.P. 1838], Final Record Book U, pp. 612–613; 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.
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Document Transcript
| 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 |
Footnotes
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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.
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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.
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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.)
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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.
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5
It is not clear what this and other entries for percentages indicate; they may refer to a commission or to additional interest.
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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.
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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.
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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.
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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.
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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.
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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.
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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.