On the evening of 13 November 1841 in , Illinois, JS attended and participated in a meeting of the Nauvoo City Council, which met at ’s office to conduct a variety of business matters. For example, JS, one of the city councilors, presented three new city ordinances that were then passed by the council: one regarding financial liabilities assumed by those appealing cases from the mayor’s court, one regarding the salaries of city officers, and one concerning vagrants and disorderly people.
Recorder took rough minutes during the meeting in a notebook and then used those original minutes to record the official minutes in the city council’s ledger book; that is the version featured here.
The gave an explination of the Rights, & powers, given by the City Charter, & the right of the City Council to Tax the Citizens.
Colr. J. Smith spoke to considerable length, on the Subject of the right of Taxation, & the Taxation laid on by the , & so forth. Upon which the Motion was withdrawn.
moved that all Dogs in the , be assessed Five Dollars per Head.
Colr. J. Smith proposed an amendment, that it be 12½ Cents each. After considerable discussions, the amendment was lost by vote.— Origl. Motion, also Lost.
Adjourned to Saturday next, at 6 OClock, to same place
According to section 8 of the Nauvoo city charter, the city council had “authority to levy and collect taxes for city purposes upon all property, real and personal, within the limits of the city, not exceeding one half per cent per annum, upon the assessed value thereof, and may enforce the payment of the same in any manner to be provided by ordinance.” (Act to Incorporate the City of Nauvoo, 16 Dec. 1840.)
According to a later JS history, at this meeting JS “argued before the Council the right of Taxation, but that the expences of the City did not require it at present.” (JS History, vol. C-1, 1244.)
Many councilors opposed taxing people for keeping dogs. According to the rough minutes of this meeting, JS, who was himself a dog owner, spoke at length against taxing dog owners, and Brigham Young called for a progressive tax, basing the amount taxed on the dog’s value rather than imposing a flat tax. (Nauvoo City Council Rough Minute Book, 13 Nov. 1841, 40.)