thou shalt serve
and keep all of my commandments, and, behold, thou shalt remember the
poor, and consecrate of thy properties for their support that which thou
hast to impart unto them, with a covenant and a deed which cannot be
broken."

In April, 1832, a firm was established by revelation, ostensibly for the
benefit of the church, consisting of the principal members in Kirkland
and Independence. The members of this firm were bound together by an
oath and covenant to manage the affairs of the poor, and all things
pertaining to the church, both in Zion (Missouri) and in Shinakar
(Kirkland). In June, 1833, another revelation was received to lay off
Kirkland in lots, and the proceeds of the sale were to go to this firm.
In 1834 or 1835, the firm was divided by revelation, so that those in
Kirkland continued as one firm, and those in Missouri as another. In
the same revelation they are commanded to divide the consecrated
property between the individuals of the firm, which each separately were
to manage as stewards.

Previous to this (1833), a revelation was received to build a temple,
which was to be done by the consecrated funds, which were under the
control of the firm. In erecting this building the firm involved itself
in debt to a large amount; to meet which, in the revelation last
mentioned, the following appears: "Inasmuch as ye are humble and
faithful, and call on my name, behold, I will give you the victory. I
give unto you a promise that you shall be delivered this once out of
your bondage, inasmuch as you obtain a chance to loan money by hundreds
and thousands, even till you have obtained enough to deliver yourselves
out of bondage." This was a command to borrow money, in order to free
themselves from the debt that oppressed them. They made the attempt,
but failed to get sufficient to meet their exigencies. This led to
another expedient.

In 1835, Smith, Rigdon, and others formed a mercantile house, and
purchased goods in Cleveland and in Buffalo to a very large amount, on a
credit of six months. In the fall, other houses were formed, and goods
purchased in the eastern cities to a still greater amount. A great part
of the goods of these houses went to pay the workmen on the temple, and
many were sold on credit, so that when the notes came due the house was
not able to meet them. Smith, Rigdon, and Co then attempted to borrow
money, by issuing their notes, payable at different periods after date.
Th