Priesthood leaders meet in Missouri and establish two firms: Gilbert, Whitney & Company in Missouri and Newel K. Whitney & Company in Ohio. These companies are the United Firm that become identified by the code name "United Order" in published revelation.
[Mark Lyman Staker, Hearken, O Ye People: The Historical Setting of Joseph Smith's Ohio Revelations: A Selective Chronology of Significant Events in Ohio's LDS History]
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