The financial records of Brigham Young (1801-1877) comprise Manuscript Collection 42 in Special Collections and Archives, Merrill-Cazier 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, and 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 Ledgers 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 contain an almost comprehensive account of his actions as trustee-in-trust of the Church. In essence, they are financial records of the Church from 1859 to 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 Church and Brigham Young's personal business interests. The 1859 opening date for Ledger C effectively disproves 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 in1879-1882.

The financial papers consist of original invoices for purchases from ZCMI in 1869-1875, invoices and accounts of the B.K. Tannery, and the deeds and land transfers in 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.