Volume was used as a daybook for businesses in Kirtland, Ohio, and Nauvoo, Illinois, and then as Gilbert Belnap's personal account book.
Volume was first used in Kirtland as the H. Smith & Co. store daybook, July-November 1836. Transactions were mostly recorded by Joseph C. Kingsbury, with a few recorded by Newel K. Whitney, Oliver Cowdery, Reynolds Cahoon, and Vinson Knight. Includes entries reflecting purchases by Joseph Smith. Daybook entries were transferred to the store's ledger, see MS 3437 1.
In Nauvoo, Illinois, volume was used as the Granger & Haws store daybook, November 1839-April 1840, recorded by Vinson Knight. It was then used as the Sylvester B. Stoddard tin shop daybook, September 1841-January 1842, also recorded by Vinson Knight. Both daybooks include accounts with Joseph Smith.
The remainder of volume was used by Gilbert Belnap, Vinson Knight's son-in-law, to record his writings, letters, Belnap family genealogy, and financial accounts.
Accounts kept by Belnap include labor record for emigration company captained by Belnap at Cutler's Park, August-September 1846; and accounts for Bishop Samuel Rolfe's Winter Quarters ward, December 1846-May 1847, kept by Belnap as clerk.
Other accounts from Ogden, Utah, relate to Belnap's service as poundkeeper, 1852-1854, and involvement with irrigation projects and sugar manufacture. Accounts from 1868 relate to Belnap's service as Hooper Ward bishop, and include record of school house construction and tithing.