180 years ago today - 15–Apr 16, 1842 - Friday–Saturday

Busily engaged in making out a list of Debtors & invoice of Property [[JS's debts, incurred at both Kirtland and Nauvoo, amounted to $107,395.60. JS's assets consisted of notes owed him amounting to $99,797.38, several household items and articles of furniture, and one-third shares of nearly 250 city lots in Nauvoo. The notes included almost $81,000 owed him by Isaac Galland.]] to be passed into the hands of the assignee.[[An "assignee," according to the Bankruptcy Act of 1841, was "vested with all the rights, titles, powers, and authorities to sell, manage, and dispose of" the bankrupt's property. At this time, an assignee for Nauvoo had not been appointed by the court.]]

[Joseph Smith, Journal, Dec. 1841–Dec. 1842 in "The Book of the Law of the Lord," Record Book, 1841–1845]

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