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Brigham Young Financial Records

COLL MSS 42

Scope and Content Note:

The financial records of Brigham Young (1801-1877) comprise Manuscript Collection 42 in the Department of Special Collections and Archives, Merrill Library, Utah State University. The collection consists of 30 manuscript volumes (24 in original holograph and 6 in photocopy). The original holographs of the photocopied volumes are in the Manuscripts Department, Lee Library Brigham Young University, Provo, Utah. Until 1968, all of the volumes were in the possession of a great granddaughter of Brigham Young. In that year Brigham Young University acquired Ledgers D, E, F, from her. Subsequently, by purchase and gift, in 1976 and 1977, Utah State University obtained Ledger C, the checkbook, the receipt books, and photocopies (in 6 volumes) of Ledger D, E, and F. In 1979, Utah State University acquired the remaining books and three boxes of original invoices, deeds, bills of sale and of lading, etc.

In addition to detailing Brigham Young's personal financial affairs, the records also contains an almost comprehensive account of his actions as Trustee-In-Trust of the Mormon Church. In essence they are financial records of the LDS Church from 1859-1877. Despite the fact that from April 1873 to September 1, 1875, George A. Smith replaced Young as Trustee In-Trust, it appears that the accounts were still entered in Young's ledgers.

The Ledgers, the heart of the collection, show that little distinction was made in accounting between properties of the Mormon Church and Brigham Young's personal business interests. The 1859 opening date for Ledger C effectively disprove Leonard Arrington's contention that the mingling of records was due to church efforts to subvert the financial provisions of the 1862 Anti-Bigamy Act which limited the Church to $50,000 worth of real estate.* (an interesting sidelight to life in Utah in 1859 is that Ledger C is written in the Deseret Alphabet).

In addition to the Ledgers, Collection 42 contains 23 other account books, including daybooks for the Brigham Young Store in the Beehive House, Employee Pay Register, Carding Books, Checkbooks (one covering Young's railroad construction contract in Echo and Weber Canyons in 1859), and various memoranda from Brigham Young's Barn and the Globe Bakery. A major series consists of receipt books showing expenses for the Gardo House in 1882 and receipts for payment of rents to the Brigham Young estate 1879-1882.

The financial papers consist of original invoices for purchases from ZCMI (1869-1875), invoices and accounts of the B.K. Tannery, the deeds and land transfers 1852-1873, including plats of the site of the Ogden Union Depot. Miscellaneous items of special interest: the "Memoranda for Tabernacle at Centerville Ward", "Inventory of the B.Y. Store, January 1866", "Accounts due Brigham Young, October 1866", and a series of "Military Orders and Inventories, July 16, 1857 to September 18, 1863".

* Leonard J, Arrington, "The Settlement of the Brigham Young Estate, 1877-1879," Pacific Historical Review, XXI, pp 2-4. See also note 11, p. 4.

Inventory

Index available in repository

Box 1:

Book 1: Ledger "C', ca. 1859 to ca. 1862.
original holograph volume in black ink on blue paper. Initial entries were written in the Deseret Alphabet and re-transcribed at a later date into the Latin Alphabet. Trustee-in-Trust accounts date between May 20, 1859 to August 30, 1862. The general inclusive dates for Brigham Young's personal accounts are 1859 to 1862, with one entry as early as 1857 and a few final transactions as late as 1868 and 1869.

Box 2:

Books 2-3: Ledger "D", ca. 1862 to ca. 1864.
photocopy (in twwo volumes) of original holograph in the Manuscripts Department, Brigham Young University. Trustee in-Trust accounts generally date 1862-1864 with inclusive dates for scattered entries between November 20, 1861 and July 20, 1864. Young's personal accounts date from 1862 to 1864 with a very few entries as early as 1861.

Box 3:

Books 4-6: Ledger "E", ca. 1864 to ca. 1870.
photocopy (in three volumes) of original holograph at Brigham
Young University. Trustee in-Trust Accounts date from August 24, 1863 to April 28, 1871. Personal entries generally date between 1863 and 1870, with one entry in 1862 and many in 1876, the year Brigham Young transferred to others property previously held in his name (see page 259). Since entries are as late as 1879, and refer to the settlement of the Young Estate.

Box 4:

Book 7: Ledger "F", ca. 1870 to ca. 1877.
photocopy of original holograph at Brigham Young University. Inclusive dates for the Trustee in-Trust accounts are September 4, 1870 to August 13, 1877 (sixteen days before Young's death). Personal business entries are generally between 1870 and 1877 with a few as early as 1868 and many as late as 1879 and the settlement of the Young estate.

Box 5:

Book 8: Brigham Young's Orders (checkbook). 1868 - 1869.
original printed forms with check stubs filled-in. Orders were signed by Brigham Young, Jr. Inclusive dates are July 18, 1868 to January 22, 1869 and seem to cover Young's expenses incurred on the Sharp and Young U.P.R.R. contract in Echo and Weber Canyons.

Book 9: Daybook, Brigham Young Store. August 18, 1862-May 26, 1863.
original holograph volume. 31 1/2 cm. Entries show folio number were accounts were transferred to manin ledgers. 241 pp.

Book 10: Day Book, Brigham Young Store. Nov. 23, 1863 to Aug. 18, 1864.
31 1/2 cm. 240 pp. Holograph volume.

Book 11: Brigham Young's Employee Pay Register. July 1873 to Oct. 1875.
116 p. 32 1/2 cm. Lists employees and enterprise where employed. Weekly work schedule, pay per day, total pay in cash, Co-op orders, orders for cloth and provisions, and sigmature of person receiving pay.

Book 12: Carding Book. 1859.
Pages not numbered. 30 1/2 cm. Accounts and memoranda and daybook entries of Brigham Young's carding mill. Back of volume contains memoranda regarding carding from as early as 1848, including an agreenent with "A.Norton," March 1848. Other accounts not identified, but seen to be payments to carding machine employees.

Box 6:

Book 13: Carding Book. 1860.
Holograph volume.32 cm. 255 p. Pages 1-85 daily carding accounts. Pages 85-195 blank. Pages 196-255 carding machine expense.

Book 14: Brigham Young's Barn Accounts. 1856.
15 cm. Holograph. Leather notebook. Pages not numbered; seems to include payments in kind to employees.

Book 15: Globe Bakery. Memoranda. 1866.
15 cm. Holograph. Leather notebook. Pages not numbered. Back pages are in Danish and show list of members of Danish Choir: "Der danske Sangchors Regnskalsbog, organiseret den 27 de Octbr 1863."

Book 16: Daily Memoranda. October 10, 1861 to June 14, 1862 (?).
13 cm. Black Leather. Pages not numbered. Daily Memoranda, possibly for Brigham Young Store.

Book 17: Receipt Book. Gardo House Expenses. Jan. 16, 1882-March 27, 1882.

Book 18: Receipt Book. Gardo House Expenses. Aug 28, 1882-Oct 16, 1882

Book 19: Promissary Note Book. Book of blank notes dated "18-," probably used as drafts by Brigham Young prior to the establishment of banks in Utah Territory.

Book 20: Promissary Note Book. (Same)

Books 21-30: Receipt Books: 8.5 x 21 cm. Receipts for payments of rents tot he Estate of Brigham Young.

Book 21: October 1, 1879 to Noverber 1, 1879

Book 22: April 1, 1880 to April 13, 1880.

Book 23: June 1, 1880 to July 1, 1880.

Book 24: October 1, 1880 to November 1, 1880.

Book 25: February 1, 1881 to March 9, 1881.

Book 26: April 1, 1881 to May 1, 1881.

Book 27: December 1, 1881 to January 2, 1882.

Book 28: April 1, 1882 to May 1, 1882.

Book 29: November 1, 1882 to November 27, 1882.

Book 30:December 1, 1882 to December 19, 1882.

Manuscript volumes removed from the Brigham Young Financial Records Collection for separate processing: Journal of the Deseret Currency Association, February 22, 1858 to January 30, 1869; Journal of the Deseret Dramatic Association, 1855 to 1865.

Box 7: INVOICES, STATEMENTS, MISC. PAPERS

Fd 1: ZCMI Invoices, March 1869 (4 pieces)
Fd 2: ZCMI Invoices. April 1869 ( 12 pieces)
Fd 3: ZCMI Invoices. May 1869 (6 pieces)
Fd 4: ZCMI Invoices. June 1869 ( 16 pieces)
Fd 5: ZCMI Invoices July 1869 (42 pieces)
Fd 6: ZCMI Invoices August 1869 (43 pieces)
Fd 7: ZCMI Invoices September 1869 (25 pieces)
Fd 8: ZCMI Invoices, October 1869 (31 pieces)
Fd 9: ZCMI Invoices, November 1869 (33 pieces)
Fd 10: ZCMI Invoices, December 1869 (39 pieces)
Fd 11: ZCMI Summaries, 1869 (8 pieces; 2 items)
Fd 12: ZCMI Invoices, Janary 1870 (19 pieces)
Fd 13: ZCMI Invoices, February 1870 (26 pieces)
Fd 14: ZCMI Invoices March 1870 (9 pieces)
Fd 15: ZCMI Invoices. April 1870 (19 pieces)
Fd 16: ZCMI Invoices. July 1870 (34 pieces)
Fd 17: ZCMI Invoices August 1870 (37 pieces)
Fd 18: ZCMI Invoices September 1870 (27 pieces)
Fd 19: ZCMI Invoices October 1870 (24 pieces)
Fd 20: ZCMI Invoices November 1870 (26 pieces; 3 items)
Fd 21: ZCMI Invoices December 1870 (26 pieces)
Fd 22: ZCMI Summaries 1870 (8 pieces; 11 items)
Fd 23: ZCMI Miscellaneous Papers and Accounts (8 pieces) Receipts for payments, orders of Brigham Young for furniture, purchases by ZCMI, statement of dividends (1869, 1870)

Box 8: INVOICES, SUMMARIES

Fd 1: ZCMI Invoices and Surmaries 1871, (4 pieces; 2 items)
Fd 2: ZCMI Invoices, January 1872 (12 pieces)
Fd 3: ZCMI Invoices, February 1872 (11 pieces; 1 item)
Fd 4: ZCMI Invoices March 1872 (14 pieces; i item)
Fd 5: ZCMI Invoices April 1872 (12 pieces, 1 item)
Fd 6: ZCMI Invoices May 1872 (12 pieces)
Fd 7: ZCMI Invoices June 1872 (14 pieces)
Fd 8: ZCMI Invoices July 1872 (10 pieces)
Fd 9: ZCMI Invoices August 1872 (14 pieces)
Fd 10: ZCMI Invoices September 1872 (10 pieces)
Fd 11: ZCMI Invoices. October 1872 (16 pieces)
Fd 12: ZCMI Invoices. November 1872 (16 pieces)
Fd 13: ZCMI Invoices December 1872 (20 pieces)
Fd 14: ZCMI Summaries, 1872 (1 piece; 6 items)

Box 9: INVOICES

Fd 1: ZCMI Invoices, January 1873 (7 Pieces)
Fd 2: ZCMI Invoices, February 1873 (9 pieces)
Fd 3: ZCMI Invoices, March 1873 (12 pieces)
Fd 4: ZCMI Invoices, April 1873 (12 pieces; 2 items)
Fd 5: ZCMI Invoices, May 1873 (16 pieces; i item)
Fd 6: ZCMI Invoices, June 1873 (8 pieces)
Fd 7: ZCMI Invoices, September 1873 (3 pieces; 2 items)
Fd 8: ZCMI Invoices, October 1873 (12 pieces; 1 item)
Fd 9: ZCMI Invoices, November 1873 (5 pieces, 2 items)
Fd 10: ZCMI Invoices, December 1873 (11 pieces, 1 item)
Fd11: ZCMI Invoices 1874 (5 pieces)
Fd 12: ZCMI Invoices, January 1875 (24 pieces)
Fd 13: ZCMI Invoices February 1875 (1 piece)
Fd 14: ZCMI Invoices March 1875 (18 pieces)
Fd 15: ZCMI Invoices June 1875 (32 pieces)
Fd 16: ZCMI Invoices July 1875 (1 piece)
Fd 17: ZCMI Invoices August 1875 (38 pieces)
Fd 18: ZCMI Invoices September 1875 (20 pieces)
Fd 19: ZCMI Invoices November 1875 (9 pieces)
Fd 20: ZCMI Invoices. December 1875 (16 pieces)

Box 10: INVOICES, ACCOUNTS, B.K. TANNERY ACCTS., MILL ACCTS.

Fd 1: Brigham Young Misc. Purchase and Invoices 1873 (1 piece)
Fd 2: Smoot & Co. Inventory 1867 (1 piece) Contents of boxes apparently shipment for Provo Woolen
Fd 3: Eldredge & Clawson vouchers 1866 (17 pieces) Credited to Disbursing Account
Fd 4: Brigham Young Orders and Misc. Accounts (6 pieces)
Fd 5: Memoranda for Tabernacle at Centerville Ward (1 piece)
Fd 6: Land Records (22 pieces)
  1. Deed Sept. 4, 1852 William Glover to David Candland lot 5 Block 78, Salt Lake City
  2. Certificate for payment of Surveyor's fees Jan 5, 1853, lots 1,2,3,4,5,6,7,8 Block 104 Manti City by Brigham Young and lot 1 Block 8 Big Field Survey 282 acres
  3. Land Certificate, Feb. 7, 1856, Brigham Young, Blocks 1 to 56 enclosure, Plat D, Salt Lake City
  4. Deed, Feb. 28, 1857, Frederick Froerer to William Deft, S ½ acre, lot 4, Block 83, Salt Lake City
  5. Deed, Dec. 11, 1857, Chandler Hotbrook to Brigham Young, lot 3, Block 20, Five Acre Plot, Salt Lake County
  6. Land Certificate, Nov. 24, 1859, Land Claim of Brigham Young to lots 1,2,3,4, Block 1 to 56, Plat D, Salt Lake City
  7. Deed, Dec. 2, 1859, Isaac Chmse to Brigham Young, lot 6, Block 14, Bigfield 5 Acre Plat, Salt Lake City.
  8. Deed, Sept. 29, 1860, Elijah Averett to Brigham Young, Block 7, Big Field north of Manti.
  9. Deed, Nov. 20, 1861, Joseph E. Johnson to Brigham Young. Lot 8, Block 83, Plat A, Salt Lake City
  10. Deed, Nov. 12, 1862. Isaac Brockbank to Robert A. Russell. SW corner, lot 5, Block 69, Plat A, Salt Lake City
  11. Land Certificate, Mar. 14, 1863, Land Claim of Brigham Young and Frederick Kester, lot 150, Big Cottonwood Survey, Salt Lake County
  12. Assignment, June 13, 1873, John A. Wakeham and Mariah S. Durfie to Brigham Young, piece of ground 5 rods square in the North West Corner of lot 8, Block 74, Plat A, Salt Lake City Letter, June 14, 1874, LeGrand Young to Judge E.H. Smith re: assignment on property June 14, 1873.
  13. Notice, June 14, 1873, Tax Assesment for John Wakeharn
  14. Misc., undated note, Williams to Young, re: receipt of deep.
  15. Misc., fragment list of deeds, 1864(?) Young Property
  16. Misc., fragment list of deeds, 1873 to Trustee in-Trust
  17. Map, "Plot of lands sold out of Forrest Farm to Pratts and others"
  18. Map, Plat of Warm Springs area & bathhouses, showing old city wall, etc. J.W. Fox
  19. Map, Sects 25, 36, TP 6 N, 2 West; 30 to 31, TP 6 N 1 West. West of Ogden
  20. Map, "1710 acres preempted at Ogden and transferred to Brigham Young Senior."

Fd 7: Trustee-in-Trust Orders for June 22, 1870 to July 10, 1872 (32 pieces)
Fd 8: Timber Bills and Orders (17 pieces) City Creek Saw Mill Timber Orders:
  1. Label from original files
  2. Nov. 15, 1855 "Bill of Lumber for Mrs. Ogdon"
  3. July 23, 1856 "Bill Joice Joists for New Barn"
  4. Aug. 4, 1856 "Bill of Timber for B. Young's New Barn"
  5. Aug. 19, 1856 "Bill of Timber for Gates Small"
  6. Aug. 27, 1856 "Bill of Timber for Small doors for New Barn"
  7. Sept. 1, 1856 "Bill of Timber for Doors of Lower Posts, New Barn"
  8. Oct. 2, 1856 "Bill, Timbers for Gates for Tithing Office"
  9. Oct. 15, 1856 "Bill of Timber for Gates"
  10. May 16, 1857 "Bill, Timber for New Barn"
  11. Sept. 24, 1857 "Bill of Timber for Master Cog Wheel for Dr. Richards Mill, Farmington"
  12. Oct. 25, 1858 "Bill, Lumber for B. Young's Tannery"
  13. Oct. 25, 1858 "Bill, Timber, Adjoined for tannery"
  14. June 21, 1859 "Bill Sent to Chas. Decker for Chase's Mill"
  15. Saw Mill Daybook fragment , May 19, 1860-Dec. 15, 1860
  16. undated "Bill of Timber for Chase's New Mill"
  17. undated "Bill, Timber for Shurtleff's House"
  18. undated List of White Pine "for President Young's Shop"

Fd 9: Military Orders and Inventories, July 16, 1857 to Sept. 18, 1863 ( 11 pieces)
Fd 10: Brigham Young, Private Orders (26 pieces)
  1. Orders on B. Young on W.S. Godbe, 1861 (14 pieces)
  2. Orders on B.Young on E. Ellsworth, 1859 (9 pieces)
  3. Order on E.R.Young to card 30 lbs. wool, May 26, 1860 (1 piece)
  4. Order on W.E.Wilcox, $15, Aug. 17, 1858 (1 piece)
  5. Order on W.E.Wilcox, Sept. 9, 1858 (1 piece)

Fd 11: Trial Balance, Ledger A, Aug. I, 1854 (1 piece)
Fd 12: Brigham Young Store, January 1866 (1 item) Inventory of Stock on hand of Brigham Young's Private Store
Fd 13: Accounts due Brigham Young, Oct. 1866 (1 item)
Fd 14: Deseret Theological Institute Tickets, (3 pieces)
Fd 15: Brigham Young' s Wheat Account, Oct. 1858 to June 1859 (1 piece)
Fd 16: Order-Work Credit, R.H. Atwood, June 7, 1859 ( 1 piece)
Fd 17: Salt Lake Theater, F.A. Mitchell Account, June 28-Aug. 15, 1872 (1 piece)
Fd 18: Misc. Accounts (unidentified), (4 pieces)
Fd 19: Accounts, J. W. Cummings, Empire Mill-Deseret Mills, 1869-1870 (6 pieces)
Fd 20: Accounts, J. W. Cummings, Empire Mill-Deseret Mills, July-Dec. 1971 (37 pieces)
Fd 21: Accounts, J. W. Clamming, Empire Mill-Deseret Mills, Jan.-June 1871 (17 pieces)
Fd 22: Accounts, J. W. Cummings, Empire Mill-Deseret Mills, 1872 (10 pieces)
Fd 23: Bill of Goods bought for Brigham Young by H.B. Clawson, 1868 (32 pieces)
Fd 24: Hides, Leather, & Boarding Accounts, 1859 (3 pieces)
Fd 25: B.K. Tannery, Feramotz Little Accounts, 1859, 1863, 1865
Fd 26: Orders on B.K. Tannery, 1865-66 (18 pieces)
Fd 27: Investments and Profits, 1859-1861 (4 pieces)
Fd 28: Trial Balance Sheets, 1859-1867, (23 pieces, 1 item)
Fd 29: Trust Account and Value of Stock, 1858-1859 (4 pieces)
Fd 30: John R. Winder Accounts, 1859 (6 pieces)
Fd 31: Misc. Receipts (15 pieces, 2 irons)
Fd 32: Scratch Paper, Blotters, etc., from Brigham Young MSS (12 pieces)


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For more information: 435/797-2663; Manuscript Librarian.
Special Collections & Archives, Merrill Library, Utah State University Libraries, Utah State University 84322-3000

Last modified on: Thursday, 1 November, 2001.