According to the opponents of Mormonism, from investigations made soon after the appearance of the "Book of Mormon," the fact is fully established that the real author of the work was Solomon Spalding, who was born in Ashford, Conn., in 1761, was graduated at Dartmouth college, and was afterward ordained. After preaching for 3 or 4 years, he relinquished the ministry, and engaged in mercantile business at Cherry Valley, N. Y., whence in 1809 he removed to Conneaut, Ohio. From Conneaut in 1812 he removed to Pittsburg, and thence in 1814 to Amity, Penn., where he died in 1816. He had an inveterate taste for literary pursuits, and wrote several novels, which he was in the habit of reading to his friends in manuscript, as they were so worthless that he could find no publisher for them, while his poverty prevented him from issuing them at his own expense. During his residence in Ohio in 1810-'11-'12 he wrote a romance to account for the peopling of America by deriving the Indians from the Hebrews, in accordance with an absurd notion then prevalent in some parts of the country that the American Indians were descended from the lost tribes of Israel. As early as 1813 this work was announced in the newspapers as forthcoming, and as containing a translation of the "Book of Mormon." Spalding entitled his book "Manuscript Found," and intended to publish with it by way of preface or advertisement a fictitious account of its discovery in a cave in Ohio. His widow, in a statement published by her in the "Boston Journal," May 18, 1839, declares that in 1812 he placed his manuscript in a printing office at Pittsburg, with which Sidney Rigdon was connected. Rigdon, she says, copied the manuscript; and his possession of a copy was known to all in the printing office, and was often mentioned by himself. Subsequently the original manuscript was returned to the author, who soon after died. His widow preserved it till after the publication of the "Book of Mormon," when she sent it to Conneaut, where a public meeting, composed in part of persons who remembered Spalding's work, had requested her to send the manuscript that it might be publicly compared with the "Book of Mormon." She says in conclusion: "I am sure that nothing would grieve my husband more, were he living, than the use which has been made of his work. The air of antiquity which was thrown about the composition doubtless suggested the idea of converting it to the purposes of delusion. Thus, a historical romance, with the addition of a few pious expressions, and extracts from the Sacred Scriptures, has been construed into a new Bible, and palmed off upon a company of poor deluded fanatics as divine." Sidney Rigdon was born in St. Clair township, Alleghany co., Penn., Feb. 19, 1793. Soon after getting possession of a copy of Spalding's manuscript, he quitted the printing office and became a preacher of doctrines peculiar to himself, and very similar to those afterward incorporated into the "Book of Mormon." He had a small body of converts to his notions when about 1829 he became associated with Joseph Smith, who was then endeavoring to gain believers to his tale of the golden plates and stone spectacles. It is asserted that through Rigdon's agency Smith became possessed of a copy of Spalding's manuscript, which he read from behind the blanket to his amanuensis Oliver Cowdery, with such additions as suited the views and purposes of Rigdon and himself. Immediately on its publication, the "Book of Mormon" was claimed not only by Spalding's widow but by many of his friends as his long lost work. John Spalding, a brother of Solomon, says in a deposition: "I made him (Solomon Spalding) a visit in about 3 years after (1813), and found that he had failed, and was considerably involved in debt. He then told me he had been writing a book, which he intended to have printed, the avails of which he thought would enable him to pay all his debts. The book was entitled 'Manuscript Found,' of which he read to me many passages. It was a historical romance of the first settlers of America, endeavoring to show that the American Indians are the descendants of the Jews or the lost tribes. It gave a detailed account of their journey from Jerusalem, by land and sea, till they arrived in America under the command of Nephi and Lehi. They afterward had quarrels and contentions, and separated into two distinct nations, one of which he denominated Nephites and the other Lamanites. Cruel and bloody wars ensued, in which great multitudes were slain. They buried their dead in large heaps, which caused the mounds so common in this country. Their arts, sciences, and civilization brought into view, in order to account for all the curious antiquities found in various parts of North and South America. I have recently read the 'Book of Mormon,' and to my great surprise I find nearly the same historical matter, were names, &c., as they were in my brother's writings. I well remember that he wrote in the old style, and commenced about every sentence with And it came to pass,' or 'Now it came to pass,' the same as in the Book of Mormon;' and according to the best of my recollection and belief, it is the same as my brother Solomon wrote, with the exception of the religious matter. By what means it has fallen into the hands of Joseph Smith, jr., I am unable to determine." Martha Spalding, the wife of John Spalding, Henry Lake, the partner in business of Solomon Spalding, and many others corroborated these statements in the fullest manner. John N. Miller of Springfield, Penn., testified in Sept. 1833, that in 1811 he was in the employ of Spalding, and lodged and boarded in his house, and frequently perused portions of the "Manuscript Found," which the author also sometimes read to him. Miller says: "I have recently examined the 'Book of Mormon,' and find in it the writings of Solomon Spalding, from beginning to end, but mixed up with Scripture and other religious matter, which I did not meet in the Manuscript Found.' Many of the passages in the Mormon book are verbatim from Spalding, and others in part. The names of Nephi, Lehi, Moroni, and in fact all the principal names are brought fresh to my recollection by the gold Bible." The printing of the "Book of Mormon" was done at the expense of Martin Harris, who had some property, and was persuaded that he could make money by the speculation.