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Trustee-in-Trust, Account Book, 13 December 1841–26 April 1847

Source Note

Trustee-in-Trust, “Index to The Book of the Law of the Lord and Accounts Current with the Temple Committee & Store, Nauvoo, December, 1841,” Account Book,
Nauvoo

Principal gathering place for Saints following expulsion from Missouri. Beginning in 1839, Church of Jesus Christ of Latter-day Saints purchased lands in earlier settlement of Commerce and planned settlement of Commerce City, as well as surrounding areas....

More Info
, Hancock Co., IL, 13 Dec. 1841–26 Apr. 1847; handwriting of
Willard Richards

24 June 1804–11 Mar. 1854. Teacher, lecturer, doctor, clerk, printer, editor, postmaster. Born at Hopkinton, Middlesex Co., Massachusetts. Son of Joseph Richards and Rhoda Howe. Moved to Richmond, Berkshire Co., Massachusetts, 1813; to Chatham, Columbia Co...

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,
William Clayton

17 July 1814–4 Dec. 1879. Bookkeeper, clerk. Born at Charnock Moss, Penwortham, Lancashire, England. Son of Thomas Clayton and Ann Critchley. Married Ruth Moon, 9 Oct. 1836, at Penwortham. Baptized into Church of Jesus Christ of Latter-day Saints by Heber...

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,
James Whitehead

12 Apr. 1813–27 July 1898. Clerk, farmer. Born in Roughhay, Fulwood, Lancashire, England. Son of Thomas Whitehead and Mary. Married first Jane Marshall Hindle, 25 Jan. 1837, in Preston, Lancashire, England. Baptized into Church of Jesus Christ of Latter-day...

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, John McEwan, and
George Walker

15 Dec. 1806–after 1870. Bookkeeper, clerk, rope maker, laborer. Born in Burslem, Staffordshire, England. Moved to Lancashire, England, before 1832. Married Catherine Burgess, before 1832, in Lancashire. Moved to Salford, Lancashire, before 1840. Baptized...

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; eighty-five pages; CHL.
A partial index of names from the Book of the Law of the Lord as well as a variety of lists of tithing donations were inscribed in a narrow, commercially produced account book measuring 15¼ × 6½ × ½ inches (39 × 17 × 1 cm). The front endpapers include a pastedown and two flyleaves, and the back endpapers include three flyleaves and a pastedown. The paper was printed with two horizontal red lines at the top of the page, followed by forty-five horizontal blue lines. Initial pages intended for use as an index also include preprinted alphabetical tabs. After the index, each page contains five sets of preprinted vertical red lines delineating the page into six columns of varying width. The pages measure 15⅛ × 6½ inches (38 × 17 cm). The volume includes 146 total pages, 85 of which are inscribed with the account of tithing donations presented herein. The boards are covered by green paper, and the spine is covered with calfskin leather, now with marked damage.
Willard Richards

24 June 1804–11 Mar. 1854. Teacher, lecturer, doctor, clerk, printer, editor, postmaster. Born at Hopkinton, Middlesex Co., Massachusetts. Son of Joseph Richards and Rhoda Howe. Moved to Richmond, Berkshire Co., Massachusetts, 1813; to Chatham, Columbia Co...

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began using this book in
Nauvoo

Principal gathering place for Saints following expulsion from Missouri. Beginning in 1839, Church of Jesus Christ of Latter-day Saints purchased lands in earlier settlement of Commerce and planned settlement of Commerce City, as well as surrounding areas....

More Info
, Illinois, in December 1841 in conjunction with his appointment as the temple recorder, who was responsible for recording tithing donations. As temple recorder, Richards, later
William Clayton

17 July 1814–4 Dec. 1879. Bookkeeper, clerk. Born at Charnock Moss, Penwortham, Lancashire, England. Son of Thomas Clayton and Ann Critchley. Married Ruth Moon, 9 Oct. 1836, at Penwortham. Baptized into Church of Jesus Christ of Latter-day Saints by Heber...

View Full Bio
, and assisting clerks, created disparate itemized lists of donated land, goods, promissory notes, and other resources. The first section of the volume consists of twenty-four pages containing an incomplete index of individuals’ donations recorded in the Book of the Law of the Lord. This index records the names of those who donated from December 1841 to December 1842 and includes donations up to page 263 in the Book of the Law of the Lord. Pagination begins after the index and extends to page 121 on the first back flyleaf and includes blank pages. The next section consists of two pages, 1 and 3, that are blank except for pagination and four pages of memorandums of donated receipts and consecrated promissory notes. The next section is unused, with pages 7 through 27 blank except for pagination. The section from pages 28 to 57 contains twenty-six invoices for goods delivered to the
temple committee

A committee assigned to raise funds and direct the building of the Nauvoo temple; also called the building committee or temple building committee. On 3 October 1840, Alpheus Cutler, Reynolds Cahoon, and Elias Higbee were appointed as a committee responsible...

View Glossary
between December 1841 and October 1842 for their use in funding the construction of the
Nauvoo temple

Located in portion of Nauvoo known as the bluff. JS revelation dated Jan. 1841 commanded Saints to build temple and hotel (Nauvoo House). Cornerstone laid, 6 Apr. 1841. Saints volunteered labor, money, and other resources for temple construction. Construction...

More Info
. Pages 58 and 59 are blank. The next section of the volume, beginning on page 60, includes ledger entries for various church leaders and businesses in Nauvoo, including the church’s printing office and an unidentified store; this section also resumes memorandums of tithing donations. Pages 71, 80, 81, 82, 89, 90, 100, 103, 104, 108, 109, and 111 are blank except for pagination. Pages 112 to 115 contain a list of donated watches, guns, and other items.
This account book was retained with other tithing records in
Nauvoo

Principal gathering place for Saints following expulsion from Missouri. Beginning in 1839, Church of Jesus Christ of Latter-day Saints purchased lands in earlier settlement of Commerce and planned settlement of Commerce City, as well as surrounding areas....

More Info
and was presumably taken to the Salt Lake Valley along with other trustee and tithing records. Between 1935 and 1959, the Historian’s Office inventoried manuscript records utilizing a numeric record identification system. An archival label with a numeric inscription adhered to the inside front cover of the volume associates the record book with this inventorying method.
1

Volume 1, entry 2355, in Written records index, ca. 1935–1973, CHL.


Footnotes

  1. [1]

    Volume 1, entry 2355, in Written records index, ca. 1935–1973, CHL.

Historical Introduction

In December 1841, JS appointed
Willard Richards

24 June 1804–11 Mar. 1854. Teacher, lecturer, doctor, clerk, printer, editor, postmaster. Born at Hopkinton, Middlesex Co., Massachusetts. Son of Joseph Richards and Rhoda Howe. Moved to Richmond, Berkshire Co., Massachusetts, 1813; to Chatham, Columbia Co...

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to the newly created position of temple recorder and tasked him with recording the donation and distribution of tithing.
1

JS, Journal, 13 Dec. 1841; JS, “To Whom It May Concern,” Times and Seasons, 15 Dec. 1841, 3:638.


Comprehensive Works Cited

Times and Seasons. Commerce/Nauvoo, IL. Nov. 1839–Feb. 1846.

This led Richards and other clerks assisting him to begin entering tithing information in several record books. Tithing donations were first written in a daybook kept by the recorder’s office, and then those same tithing donations were entered a second time in a record book known as the Book of the Law of the Lord.
2

Introduction to the Trustee Records; Historical Introduction to Tithing Daybook B; Introduction to the Book of the Law of the Lord.


After tithing donations were recorded, they were organized and distributed by the recorder’s office, or tithing office.
3

Introduction to the Trustee Records. The recorder’s office, also referred to as the tithing office, was initially run by Willard Richards. When Richards planned to leave Nauvoo for a trip to the eastern United States in June 1842, William Clayton assumed the recordkeeping responsibilities of the office and was appointed temple recorder in place of Richards in September 1842. (JS and Willard Richards, “To the Eastern Churches,” Times and Seasons, 1 June 1842, 3:814; JS, Journal, 29 June 1842; Clayton, History of the Nauvoo Temple, 30–31.)


Comprehensive Works Cited

Times and Seasons. Commerce/Nauvoo, IL. Nov. 1839–Feb. 1846.

Clayton, William. History of the Nauvoo Temple, 1845. CHL

Soon after his appointment,
Richards

24 June 1804–11 Mar. 1854. Teacher, lecturer, doctor, clerk, printer, editor, postmaster. Born at Hopkinton, Middlesex Co., Massachusetts. Son of Joseph Richards and Rhoda Howe. Moved to Richmond, Berkshire Co., Massachusetts, 1813; to Chatham, Columbia Co...

View Full Bio
began tracking donated money and goods in the small record book featured here, which he titled, “Index To The Book of the Law of the Lord And Accounts Current with The Temple Committee & Store Nauvoo, December, 1841.” The first portion of the book contains an index to tithing donations made between December 1841 and December 1842 and recorded in the Book of the Law of the Lord.
4

Book of the Law of the Lord, Book A, 27, 263. The index is incomplete and includes up to page 263 in Book of the Law of the Lord, Book A.


In the remainder of the book, Richards,
William Clayton

17 July 1814–4 Dec. 1879. Bookkeeper, clerk. Born at Charnock Moss, Penwortham, Lancashire, England. Son of Thomas Clayton and Ann Critchley. Married Ruth Moon, 9 Oct. 1836, at Penwortham. Baptized into Church of Jesus Christ of Latter-day Saints by Heber...

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, and other clerks itemized tithing donations, creating memoranda grouping similar items, such as watches, rifles, livestock, or bonds and deeds for land. These groups of donated items also included financial instruments, such as promissory notes, receipts, and shares of stock in the
Nauvoo House Association

A corporation established in February 1841 to oversee the building of the Nauvoo House. A 19 January 1841 JS revelation included a commandment to construct a boardinghouse for visitors to Nauvoo that would also serve as a home for JS and his family. The association...

View Glossary
.
Many of the tithing donations were gathered and sent to the
Nauvoo temple committee

A committee assigned to raise funds and direct the building of the Nauvoo temple; also called the building committee or temple building committee. On 3 October 1840, Alpheus Cutler, Reynolds Cahoon, and Elias Higbee were appointed as a committee responsible...

View Glossary
for its use in funding the construction of the
temple

Located in portion of Nauvoo known as the bluff. JS revelation dated Jan. 1841 commanded Saints to build temple and hotel (Nauvoo House). Cornerstone laid, 6 Apr. 1841. Saints volunteered labor, money, and other resources for temple construction. Construction...

More Info
. To record these transfers, the clerks created twenty-six invoices listing the money or goods being given to the temple committee between December 1841 and October 1842. Loose copies of the invoices were given to the temple committee along with the goods listed in the invoices, and another copy of the invoice was recorded in this account book.
5

See, for example, Invoice from A. I. Chittenden, circa 2 November 1841.


A few accounts in the form of ledger entries appear in the middle and end of this record book. These accounts for JS,
Brigham Young

1 June 1801–29 Aug. 1877. Carpenter, painter, glazier, colonizer. Born at Whitingham, Windham Co., Vermont. Son of John Young and Abigail (Nabby) Howe. Brought up in Methodist household; later joined Methodist church. Moved to Sherburne, Chenango Co., New...

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,
Ebenezer Robinson

25 May 1816–11 Mar. 1891. Printer, editor, publisher. Born at Floyd (near Rome), Oneida Co., New York. Son of Nathan Robinson and Mary Brown. Moved to Utica, Oneida Co., ca. 1831, and learned printing trade at Utica Observer. Moved to Ravenna, Portage Co....

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, and other individuals recorded tithing goods given to those individuals as compensation for their work in the tithing office and on trustee business.
6

Trustee Account Book, 28–57, 64–67, 112.


The clerks presumably realized that a larger record book would be needed for these accounts and started a new record book, Trustee Ledger A, in October 1842 to record additional temple committee invoices and individual accounts with the recorder’s office and trustee-in-trust.
7

Trustee Ledger A, 7–79. When William Clayton began recording in Trustee Ledger A in October 1842, he copied invoices 1–26 to the temple committee from this record book to the new ledger; later invoices were copied directly into the ledger.


Because this account book includes multiple genres—ranging from memoranda to invoices to ledger style accounts for individuals and businesses
8

Only a few Nauvoo businesses are included in the record book. The Nauvoo House Association figures prominently, both for its shares of stock, which were valued at fifty dollars each, as well as for its receipts and due bills that were submitted as tithing. The church’s printing office and newspaper editor’s office were also identified with distinct accounts. An unidentified “Store” is named on several pages. It is unclear if the store was the store run by the temple committee, JS’s Nauvoo store, or another local store. (See, for example, Trustee Account Book, 60, 62, 75–77, 83–86.)


—information was not entered in the volume in a uniform way. However, with the exception of the ledger-style accounts, most entries contain the following information: the date of recording, the specifics of the donation (money, goods, livestock, promissory notes, and so forth), the names of the individuals involved with the donation, the page of the Book of the Law of the Lord on which the tithing donation was recorded, and the monetary value of the donation. For some entries, particularly for those involving donated financial documents, multiple names appear because both the donor and those named in the promissory note or
due bill

A “written acknowledgment of debt” that was not payable to order or transferable by endorsement.

View Glossary
were included.
9

See, for example, Trustee Account Book, 72–74.


Richards

24 June 1804–11 Mar. 1854. Teacher, lecturer, doctor, clerk, printer, editor, postmaster. Born at Hopkinton, Middlesex Co., Massachusetts. Son of Joseph Richards and Rhoda Howe. Moved to Richmond, Berkshire Co., Massachusetts, 1813; to Chatham, Columbia Co...

View Full Bio
,
Clayton

17 July 1814–4 Dec. 1879. Bookkeeper, clerk. Born at Charnock Moss, Penwortham, Lancashire, England. Son of Thomas Clayton and Ann Critchley. Married Ruth Moon, 9 Oct. 1836, at Penwortham. Baptized into Church of Jesus Christ of Latter-day Saints by Heber...

View Full Bio
, and other clerks frequently used abbreviations; for ease of reading and identification, frequent abbreviations have had the full word or words supplied once per page. In other instances, clarifying words that were used inconsistently by the clerks, such as per, have been supplied to indicate who was responsible for making the donation.

Footnotes

  1. [1]

    JS, Journal, 13 Dec. 1841; JS, “To Whom It May Concern,” Times and Seasons, 15 Dec. 1841, 3:638.

    Times and Seasons. Commerce/Nauvoo, IL. Nov. 1839–Feb. 1846.

  2. [2]

    Introduction to the Trustee Records; Historical Introduction to Tithing Daybook B; Introduction to the Book of the Law of the Lord.

  3. [3]

    Introduction to the Trustee Records. The recorder’s office, also referred to as the tithing office, was initially run by Willard Richards. When Richards planned to leave Nauvoo for a trip to the eastern United States in June 1842, William Clayton assumed the recordkeeping responsibilities of the office and was appointed temple recorder in place of Richards in September 1842. (JS and Willard Richards, “To the Eastern Churches,” Times and Seasons, 1 June 1842, 3:814; JS, Journal, 29 June 1842; Clayton, History of the Nauvoo Temple, 30–31.)

    Times and Seasons. Commerce/Nauvoo, IL. Nov. 1839–Feb. 1846.

    Clayton, William. History of the Nauvoo Temple, 1845. CHL

  4. [4]

    Book of the Law of the Lord, Book A, 27, 263. The index is incomplete and includes up to page 263 in Book of the Law of the Lord, Book A.

  5. [5]

    See, for example, Invoice from A. I. Chittenden, circa 2 November 1841.

  6. [6]

    Trustee Account Book, 28–57, 64–67, 112.

  7. [7]

    Trustee Ledger A, 7–79. When William Clayton began recording in Trustee Ledger A in October 1842, he copied invoices 1–26 to the temple committee from this record book to the new ledger; later invoices were copied directly into the ledger.

  8. [8]

    Only a few Nauvoo businesses are included in the record book. The Nauvoo House Association figures prominently, both for its shares of stock, which were valued at fifty dollars each, as well as for its receipts and due bills that were submitted as tithing. The church’s printing office and newspaper editor’s office were also identified with distinct accounts. An unidentified “Store” is named on several pages. It is unclear if the store was the store run by the temple committee, JS’s Nauvoo store, or another local store. (See, for example, Trustee Account Book, 60, 62, 75–77, 83–86.)

  9. [9]

    See, for example, Trustee Account Book, 72–74.

Page 54

1842
Temple Committee

A committee assigned to raise funds and direct the building of the Nauvoo temple; also called the building committee or temple building committee. On 3 October 1840, Alpheus Cutler, Reynolds Cahoon, and Elias Higbee were appointed as a committee responsible...

View Glossary
Dr.
$ cts
Invoice No. 24
To Amount brought over 375.09¼
September 20th. To 10 Skeens of White Cotton Thread H[annah] B Fordham 114 0.10
[20th.] [To] Coloured [Cotton Thread Hannah B. Fordham] 114 0.12
[20th.] [To] 1 Ball of black tape [Hannah B. Fordham] 114 0.08
[20th.] [To] 1 Small axe [Hannah B. Fordham] 114 0.37
[20th.] [To] 1 Ball of Cord [Hannah B. Fordham] 114 0.08
[20th.] [To] Slate pencil and knife [Hannah B. Fordham] 114 0.12½
[20th.] [To] 2 Thimbles [Hannah B. Fordham] 114 0.10
[20th.] [To] 6 small pease Buttons [Hannah B. Fordham] 114 0.03
[20th.] [To] 4 Y[ar]ds of Toe Cloth [Hannah B. Fordham] 114 0.37½
[20th.] [To] 23 bone Buttons [Hannah B. Fordham] 114 0.08
[20th.] [To] 2 Sticks of braid [Hannah B. Fordham] 114 0.12½
[20th.] [To] 1 pair of cloak Ties
Albert Brown

13 Nov. 1807–28 Jan. 1902. Carpenter. Born at Windsor, Hartford Co., Connecticut. Son of James Brown and Mary. Lived in Hoosick, Rensselaer Co., New York, 1830. Joined Church of Jesus Christ of Latter-day Saints, 1832. Participated in Camp of Israel expedition...

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113 0.50
[20th.] [To] 2 Salt Boxes
Tru[e]man Brace

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114 0.50
[20th.] [To] 2 pair of Tooth drawers
E[lijah] W. Pell

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142 5.00
[20th.] [To] 54 Skeans of silk at $0.04 p[e]r skean 149 2.16
[20th.] [To] 1 Plane
Josiah W. Fleming

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232 1.75
[20th.] [To] 1 Scythe and Tackling
Jane Miller

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232 1.50
[20th.] [To] 1 pair of Stockings
Rachael [Rachel] Page

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157 0.75
[20th.] [To] 1 Cotton sheet
Eunice Cone

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119 1.00
[20th.] [To] 1 [Cotton sheet] Jane Saunders 101 1.37½
[20th.] [To] 1 Long Jointer Plane Henry Wilcocks 232 1.25
[20th.] [To] 1 Short [Jointer Plane Henry Wilcocks] 232 1.75
[20th.] [To] 1 Jack plane [Henry Wilcocks] 232 1.00
[20th.] [To] 1 Bench Screw [Henry Wilcocks] 232 1.00
[20th.] [To] 1 Shot Gun John Miller 232 4.00
[20th.] [To] 1 Rifle
Jacob L. Workman

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146 5.00
[20th.] [To] 4¾ lbs of Wool at $0.56 pr lb
Naham Biglow [Nahum Bigelow]

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233 2.66
[20th.] [To] 1 Side Saddle J. B. Wilson 106 5.00
[20th.] [To] 1 Side Saddle
George Burket

18 Oct. 1788–15 Mar. 1871. Store owner/keeper, carpenter. Born in Bedford, Bedford Co., Pennsylvania. Son of George Burket Sr. and Catharine Swovelin. Married first Sarah Smith, 1810. Purchased home in Winchester, Randolph Co., Indiana, 1821; extended house...

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136 5.00
[20th.] [To] 1 brace of Pistols
Lindsey Brady

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74 12.00
[To] repairing the above (pd. Turley) 0.75
$430.62¼
21st. 1 Set of Knives & Forks Margreat N. Cook 234 1.75
[21st.] [To] 1 Bed Quilt [Margreat N. Cook] 234 6.00
$438.37¼
Delivered To
Temple Committee

A committee assigned to raise funds and direct the building of the Nauvoo temple; also called the building committee or temple building committee. On 3 October 1840, Alpheus Cutler, Reynolds Cahoon, and Elias Higbee were appointed as a committee responsible...

View Glossary
September 21st. 1842
Invoice No. 25
September 22nd <​To 5 bu[shels] of Oats to Feed Horses at Stable​> <​1.00​>
Septr. 22 1 Bed Quilt
Betsey [Leavitt] Adams

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161 1.50
23 1 Heifer
George W. Clyde

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110 8.00
[23] 2 Tables at $6.50 ea[ch]
Henry W. Miller

1 May 1807–9 Oct. 1885. Carpenter, builder, farmer. Born in Lexington, Greene Co., New York. Family resided at Windham, Greene Co., 1810. Son of James Miller and Ruth Arnold. Moved to Illinois, ca. 1829. Married first Elmira Pond, 19 June 1831. Baptized into...

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162 13.00
24th 1 Yearling Steer
Solomon P. Mc.Antorsh [McIntosh]

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234 7.00
[24] 1 Cow
David Penrod

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234 10.00
40.50
[p. 54]
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Related Case Documents
Editorial Title
Trustee-in-Trust, Account Book, 13 December 1841–26 April 1847
ID #
19217
Total Pages
155
Print Volume Location
Handwriting on This Page
  • James Whitehead

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