was a mercantile company composed of partners , , and . The company was formed in connection with their role as members of the , in , Ohio; the funds they procured in this venture were used to complete the . The mercantile partnership purchased goods and opened a in in June 1835. The store they operated was known informally as the “Committee Store,” reflecting the association between the firm and efforts to fund the construction and completion of the Kirtland temple. In October 1835, Hyrum Smith traveled to , New York, with to purchase goods for the store.
After the dedication of the , the three men continued to operate the . In June and October 1836, an agent for the store, likely , purchased goods on credit from wholesale merchants in and . It is unclear when the store closed, but the last business record related to the company dates to March 1837.
Court records indicate that Cahoon, Carter, and Smith were still acting as individuals and had not formed a company or partnership by 20 May 1835. They likely formed the company in June 1835 before they began selling goods. (Transcript of Proceedings, 25 Oct. 1836, Goodman v. Cahoon, Smith, and Carter [Geauga Co. C.P. 1836], Geauga County Court of Common Pleas, Record Book S, pp. 438–440, microfilm 20,279, U.S. and Canada Record Collection, FHL.)
An advertisement for the Cahoon, Carter & Co. store dated 11 June 1835 ran in several issues of the Northern Times, a newspaper printed in Kirtland by Oliver Cowdery. Since the firm is not included in the Geauga County tax records, it appears that the partners rented the building used for their store. (See Advertisements, Northern Times, 9 Oct. 1835, [4]; Geauga Co., OH, Tax Duplicates, vol. 6, pp. 15–17, 22–26, 29, Ohio Local Government Record Collection, Western Reserve Historical Society, Cleveland, OH; Geauga Co., OH, Duplicate Tax Records, 1816–1850, Tax Record for 1835, pp. 11–13, 17–20, microfilm 506, 578, U.S. and Canada Record Collection, FHL.)
Northern Times. Kirtland, OH. 1835–[1836?].
Ohio Local Government Record Collection, 1825–1826, 1832–1870. Geauga County Auditor Collection. Western Reserve Historical Society, Cleveland, OH.