Overview of the Collection
Other Descriptive InformationLedger C originally written in the Deseret Alphabet; translation available. Biographical NotePresident of the Church of Jesus Christ of Latter-day Saints. Content DescriptionThe 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. Use of the Collection
Restrictions on Access : Restrictions
Open to public research. Restrictions on Use : CopyrightIt is the responsibility of the user to obtain permission to publish from the owner of the copyright (the institution, the creator of the record, the author or his/her transferees, heirs, legates, or literary executors). The user agrees to indemnify and hold harmless the Utah State University Libraries, its officers, employees, and agents from and against all claims made by any person asserting that he or she is an owner of copyright. It is the responsibility of the researcher to obtain any necessary copyright clearances. Permission to publish material from the Brigham Young Financial records must be obtained from the Special Collections Manuscript Curator and/or the Special Collections Department Head. Preferred Citation : Credit LineBrigham Young financial records, 1859-1882. (COLL MSS 042). Utah State University. Special Collections and Archives Department. Administrative Information
Arrangement :
Collection arranged numerically by assigned book number.
Location of Originals : Location of Originals
Originals of Ledgers D, E, and F: Manuscripts Department, Lee Library, Brigham Young University, Provo, Utah. Separated Materials : Separated MaterialsManuscript 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. Acquisition Information :Until 1968, all of the volumes were in the possession of Patience Thatcher, 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. Location of Originals :Originals of Ledgers D, E, and F: Manuscripts Department, Lee Library, Brigham Young University, Provo, Utah. Detailed Description of the CollectionOriginal 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.
Photocopy (in two 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.
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.
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.
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.
31 1/2 cm.
Original holograph volume. Entries show folio number were accounts were transferred to main ledgers. 241 pp.
32 1/2 cm.
116 p. 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.
30 1/2 cm.
Pages not numbered. 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.
32 cm.
Holograph volume.32 cm. 255 p. Pages 1-85 daily carding accounts. Pages 85-195 blank. Pages 196-255 carding machine expense.
15 cm.
Holograph. Leather notebook. Pages not numbered; seems to include payments in kind to employees.
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."
13 cm.
Black Leather. Pages not numbered. Daily Memoranda, possibly for Brigham Young Store.
Book of blank notes dated "18-," probably used as drafts by Brigham Young prior to the establishment of banks in Utah Territory.
8.5 x 21 cm.
Receipts for payments of rents to the Estate of Brigham Young.
8.5 x 21 cm.
Receipts for payments of rents to the Estate of Brigham Young.
8.5 x 21 cm.
Receipts for payments of rents to the Estate of Brigham Young.
8.5 x 21 cm.
Receipts for payments of rents to the Estate of Brigham Young.
8.5 x 21 cm.
Receipts for payments of rents to the Estate of Brigham Young.
8.5 x 21 cm.
Receipts for payments of rents to the Estate of Brigham Young.
8.5 x 21 cm.
Receipts for payments of rents to the Estate of Brigham Young.
8.5 x 21 cm.
Receipts for payments of rents to the Estate of Brigham Young.
8.5 x 21 cm.
Receipts for payments of rents to the Estate of Brigham Young.
8.5 x 21 cm.
Receipts for payments of rents to the Estate of Brigham Young.
(8 pieces)
Receipts for payments, orders of Brigham Young for furniture, purchases by ZCMI, statement of dividends (1869, 1870)
(1 item)
Inventory of Stock on hand of Brigham Young's Private Store.
Subjects
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