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ANNUAL: 1923-1924 ANNUAL REPORT ANNUAL: 1923-1924 ANNUAL REPORT JUL ' ad AMAL REPORT Receipts and expenditures of the County of Jefferson, State of Montana , for the fiscal year beginning July 1st, 1923, and ending dune"30th, 1924. Boulder, Montana, duly 17, 1924. To the Honorable , the Board of County Commissioners of the County of Jefferson, State of Montana. Gentlemen: Pursuant to the requirements of Section 4814 of the Political Code, I herewith submit the statement of the receipts and expenditures ` of the County of Jefferson for the year ending June 30, 1924, Respectfully submitted, Ycufint'5y ` ark in an or the County of Jefferson, Stat of Bdontena. F LIST ON OFFICERS AND GENERAL INFORMATION. Class of County - - Sixth Year Organized 1866, Amount of Unpaid Claims on File at Close of Fiscal Year -- 46971.18 Amount of Accrued and Unpaid Interest on Bonds -- 3420435 offlosm �. salary egp3res Treasurer H. R. Houghton 42,000, 1926 Clerk & Recorder Thos, E. Ingling 20000, 1925 Clerk of Court Jas. S. Flaherty 11600. 1985 Sheriff John We Yountjny 2,250, 1925 Counter Attorney Howard A. Johnson 1,800. 1926 County Superintendent Tina Smith 1,800, 1926 Assessor Phil He Smith 1,800. 1925 Surveyor C, D, Flaherty Per Diem 1925 Coroner Andrew Less Fees 1925 Public Administrator Goo, W. Hanchild Fees 1925 Commissioners. Dave Connon Chairman. Boulder, Sdontana. Per Diem 19255 P. C. Comeau Basin " Per Diem 1927 Joseph Vollmer East Helena " Per Diem 1929 VALUATION OF PROPERTY SUBJECT TO TAXATION. CLASS 'OF PROPERTY. ASSESSDD VALUATION. Real Property 6ab$8�402 Personal Property 1i759y098, Railroad Property & Power Lines 10768,382. Telephone and Telegraph Property 13,250, Not Prooseds of Mines 44 496. Total Psroentsge p total on woh '1 .. 4 , r COUNTY TAX LEVIES FOR THE YEAR 1923, For Purpose or Mille Amount of Fund Levied. Levied. Leviee, General Fund 4. Road Fund 5. Poor Fund 2160 Bridge Fund 1150 Total Contingent Fund 3. 18.6 Mille #87y�076.59 Bond 'Sinking Fund 2. Insect Fund .25 County Fair Fund .26 County High School Fund 6. 6. Mille 41,871.62 Special Road Tax 840.00 Special Poor Tax 1,256400 TRUST AND AGENCY LEVIES FOR THE YEAR 19230 for Purpose or Mills Amount of Fund Levied. Levied, Lovies. State Fund 4.4 $.30,780.40 Bounty Fund 3.5 648.15 General School Fund 6. 41,956.43 Bail Insurance 365.05` Basin Fire 5. 328.47 Whitetail Irrigation iii; Whitehall Special Imp.�ovement ho. l Whitehall Special Improvement No. 2 808,87 Whitehall City 22, 5,759.67 Boulder City 12. 1,864.16 Special School Districts 50;497, 2 DISTRICT SCHOOL LEVIES. DISTRICT NUMBER. NULg3ER OF DISTRICT NUMBER, NUMBER OF MILLS. MILLS. 1 10 16 15 2 None 17 10 3 3 18 6 4 13 19 5 5 10 20 18 6 6 21 None 7 5 58 10 . 8 7 23 Nona, B4- " - 10 9 11 6 26 1$ 12 10 27 5 13 5 28 13 14 None 29 10 15 5 30 10 43 6 SUIMARY OF RESOURCBS`AND LIABILITIES. RESOURCES. DETAILS. TOTALS. CURRENT ASSETS: Cash $126,956.45 Petty Cash 200.00 Taxes Reoeiveble 21,277.38 Toole and Usohinery 13,142.61 Land Aoquired by Tax Deed 838.41 Total Current Assets $1624424.85 FIXED ASSETS: Lands and Buildings $1749519. 76 Furniture and Fixtures 19,046.26 New Roads 1029919.52 Bridges 52.263.35 Total Fixed Assets $348,748.89 TOTAL COUNTY ASSETS $5119163.74 LIABILITIES. CU8RENT, LIABI� LITIES: ikrrants 0"Otan4lag $ 16,967.98 Undistributed Personal Taxes 382.31 Due T & A Aoot. Tax Deeds 95.29 Total Current Liabilities $ 17;345.58 FIXED LIABILITIES: Bonds Outstanding $106 MO 00 RESERVES: Reserve for Unoolleotible and Erroneous Taxes $ 28,249.07 Reserves for Depreoistion 54,530084 Total 3eserves $ 89,779.91 Total Li41bilitiss and 3eserves $406.,696.49 , REVENUE ACOULMATIONS ( SURPLUS ): Add: Exoess of 3evenue Over Expense 8,046.07 Balanue at And of Year J304,468.25 TOTAL COUNTY LIABILITIES $511,163.=74 REVENUE ACCUMULATIONS ( SURPLUS ) ACCOV#T DETAIL, TOTAL. Balance Revenue Accumulations at Beginning of Fiscal Year 4296,422.18 CREDITS TO 3EV8RUE A6CUIdULATION3 DURING YEAR-. Total Amount of Tax Roll ( County Portion) $171,238.64 Add$ W Penalty on Delinquent Tex Roll Deduct; Amount Credited to Reserve for Unoolleotible & Erroneous Taxes 26,000,00 Net revenue From Taxes $14704,46.23 Miscellaneous Revenue 13,685.73 Deduct% Refunds 102, 67.75 Net Miscellaneous revenue � 13 b26.98 Interest jeoeived 4,324.26 Collections & Commercial Revenue 6.00 Amount County Warrants Cancelled During Year �_ 8.00 Total $4619831.64 CHARGES AGAINST :UVENUE ACCU2JULATIONS ACCOUNT DURING YEAR; yAsoellaneous Expense $1140149,61 Deduct: Refunds 1:311.09 Net Ir so'e'17.anoous Eir"6nse Interest Paid $ 6,528.67 Extraordinary Losses: Charging off Physioal Excess Value Toole and Machinery $ 12,99b.E6 Whitehall & Cardwell High School Moneys 16,266.32 Total Extraordinary Losses 28,26i.6B Depreciation Charges $. 9,714.52 Total Charges to Revenue Accumulations $187,363.39 Add; Balance of Revenue Aocumulstiona Account At End of Year3p4,4fi$ 2$ Total X46] ,833, x4 ',.is iA a RECEIPTS--CLASSIFIED BY 30URCE.` GENERAL REVENUE ( TAXES ) DETAIL. TOTAL. Reosipts From Taxes ( County Portion Only) $167,186.54 Delinquent Taxes 79411.60 Penalty on Delinquent Taxes 244.63 $1640844,77 MCELLANNOUS RPYSNUE. Publioation and ?sea on Delinquent Tax Collootion and Sales 1000 Special Poor 496.00 3peoial Road 392.00 889400 Fees and Charged% Clerk and Reoorder 19829.14 Sheriff 306.50 Clerk of Court 860.50 Treasurer 18.00 $ 3,003.14 Licenses and Permits: Cigarettes 200.53 Pool and Billiards 80s20 Real Estate 10.00 Butoher L3oenses ' 18_ .00 314.98 Pines , Forfeitures and Penalties: dustioee0 Courts 158.90 Gifts and Grants: Forest Reserve Apportionment $ 1.879.12 Other Ulscellaneous County Revenue: Gasoline Tait 831.11 Auto Registration 59774.09 Rent 24.00 High Sohool 809.39 fT '2�itarest 3e�teivs�Y .., _,,._ On General Deposits 39670.40 On Delinquent . Tax Collections & sales 653.85 4,324.25 Collections and Commercial Revenues Sale of Old Bridge Plank $ 5100 REFUNDS--INCOMINO Elections $ 63.49 Oompensat pn ,Oxnerg Slaughtered Stook 193.80 Highways 831.06 Bridges 121.91 County High School 42.93 Insect 68.20 10311,09 Transfers: Between County Funds 835.78 Between Trust and Agency Funds 44.391,66 $ 45.227,44 Miscellaneous: Undistributed Personal Taxes 30213.97 Petty Cash Fund 200,00 $ 3:413197 Total County Reoelpts-All Sources $2326810.25 TRUST AND AGENCY .RECEIPTS. Btate $269139.49 Cities and Towns 8,602.6 General School Funds 41,687.59 District School Funds 70,.132.06 Irrigation Districts 811,37 Estates 815*62 Redemption 54.44 District Court Deposit 29494,03 Protested Taxes ( T. & A, Portion) 20,516.63 Basin Fire 313,01 Total Trust and Agency Receipts ,4171566.67 TOTAL RECEIPTS--ALL SOURCES $404,37.6.92 a R � co � ezzEx � xT : Treasurer's Cash Balance Beginning of Year134.:b30.46 Total Receipts, All Sources., as Above 4049876.92 " Amount Warrants Cancelled During Year 8100 Amount County Warrants Outstanding End of Year 16,869.98 GRAND TOTAL: Yuet check with grand total payments. $655,485 & . 7 ..r > PAYMENTS--CLASSIFIED BY PURPOSE. REFUNDS. DETAIL. TOTAL. Tax Roll Refunds: Original Levy and Penalty 37. 75 Refunds of Miscellaneous County Revenue: Special Poor $ 27.00 Special Road 27.00 Licenses and Permits 3.75 67.75 MISOELLANEOUS EXPEN3E--DEPARVENTAL. GENERAL GOVERNMENTAL: County Commissioners: Salaries and Per Diem 816,00 Mileage and Traveling Expenses 161.23 Printing Proceedings 827.10 Bond Premiums 12.00 Legal Publications 84.60 $ 10900093 Clerk and R000rder: Salaries 4,318.94 Printing, Postage , Stationery 351.98 Legal Publications 391,70 Bond Premium 25.00 Telephones 77.30 5,164.92 Treasurer: Salaries Printing, Postage, Stationery 549.64 Legal Publications 31.10 Other Expenses 24.00 Bond Premiums 124,50 39753,61 State Examiner' s ?see: 250.00 $s essor: Salaries 21487,50 Printing, Postage , Stationery 327.89 Traveling Expenses 149,59 Bond Premium 10.00 Ownership York 8.15 Assessor' s Association Dues 6100 2,986.13 County Surveyor: Salaries and Wages 396.50 Traveling Expenses 192,05 Printing, Postage, Stationery 16.13 Bond Premium 5000 609.68 District Court: Salaries , Clerk and Deputies 2,100.00 Sal*ri.as, Stenographer® 1,302.14 Salaries, Bailiffs and Attendants 1V.0 , Witnesses 1,729,00 Jurors 3,951.50 Printing, Postage, Stationery 362.80 Telephones 139,64 $ 90758.08 Sheriff: $alaries and Wages $ 7,186.19 Mileage and '"raveling Expenses 11854.04 Printing, Postage, Stationery 216.64 Bond Premium 35.00 Telephones and Telegrams 390.70 90,681.57 County Attorney: Salary, Attorney and Assistants 900,00 Salaries, Stenographers 900,00 Special Counsel 500.00 Printing, Postage, Stationery 166.76 Bond Premium 5.00 Traveling Expenses 290.17 Telephones and Telegrams 123.83 library 452,50 Other Expense $104.36 156,85 30032,61 Justices' Courts: Justices' Pees and Salaries 140,00 Printing, Postage, Stationery 8.50 148,50 Coroner: Salaries and Pees 97,35 Witnesses 128.40 Jurors 38,85 Stenographer 22.95 Autopsy Charges 50,00 Bond Premium 8100 345.56 County Buildings: Salaries, Janitors 10200,00 Light , Heat, {Pater 10209.83 Repairs to Building and Equipment 385.70 Post Office Box Rent 3400 plies (soap.. Ice, etc. ) 162.28 eiephoiie 31isaellaneous 28.97 36040,38 Elections., Registration Supplies and Expenses 165.84 Judges and Clerks 597.00 Printing, Stationery 11713.50 Rent . 20.00 Postage, Drayage, Express 40.11 Legal Publications 25. 70 Booths , etc, 42.95 24605.10 HEALTH CONSERVATION AND SANITATION: Board of Health: Fumigation and Sanitation Supplies 11.95 Vital Statistics 30.25 41.30 Condemned Cattle: # 1,325.38 HIGHWAYS AND BRIDGES: Highways: Inspection and Viewing 594055 nngl"ar ng Expense 18.00 Supervisors and Foremeny96$ , Labor and Teams 11,982.30 Tool Repairs and Replacements 2,348.93 Material 283.38 Contract Price Repairs 900.00 Insurance on Trucks 33.00 Gas and Oil 2,235. 79 Truck Repairs 1.727.93 $23,269,60 Bridges: Supervisors and Foremen 333.87 Labor and Teams 2,558.31 Tool Repairs and Replacements 151.33 Material 3.400.04 $ 60443 6b CHARITIES AND CORRECTIONS: County Poor Farm; Light] Heat, Water 178.58 Building Repairs and Insurance 801.65 3ePaire, Toole and Machinery 1&1-3 Suppl3ee 448,27 Telephones 42.00 Insurance Premium 250.00 1,738.60 Care Poor--Contraot Price: $ 3,849.99 Outside Poor; Supplies, Rent and Care 2,865.38 :Burial Expense 106:65 $, 20962.03 Mother' s Pensions 3,176,00 Old Age Pensions 1,076,00 County Physician: Salaries 1,200.00 Traveling Expenses 24460 1,224460 Care of Insane: Conveyance by Sheriff 121,65 Doctor' s Commissions 72450 Witnesses 10.00 # 204,15 01 fA j9ftt*hAjqw, f*r Ahoy and Blint: Board and Clothing Care Inmates Other State and Private Institutions: Conveyance by Sheriff--Hiles City School $ 14.95 Care Prisoners: Board of Prisoners 405,25 Light , Heat and Water for Jail 163.88 Repair$; Jail 47909 Supplies, Jail 96.07 Supplies for Prisoners 69.30 Care Prisoners in Other Jails 51.00 Counsel Defending Prisoners 225.00 Finger Printing Expense 25.00 Telephones 48:68 1,563.24 EDUCATION: County Superintendent: Salaries 1,800.00 Traveling Expenses 214.27 Printing; Postage, Stationery 126.48 :examinations 308.92 Bond Premium 2.50 Publishing Annual Report 2,545,77 County High School: Salaries Principals and Teachers $100016.23 Other Salaries and Wages 1,506.00 Text Books 124.55 Light, Fuel, hater 19807.85 3epairs , Building and Equipment 705.27 Supplies 1,133.98 Miscellaneous . 457,63 interest 1,336.75 179088,86 County, State and Other Fairs: Caretaker Exp. ' County Fair Grounds 180.00 Repairs - Painting eto. 968.75 County Fair Appropriation 1.775,00 $ 2,923. 75 Unclassified, Industrial Accident Board Insurance 71.30 Insect Extermination: Supplies 966.54 Gopher Extermination: supplies $ 4.38 Burial of Deceased War Veterans: Burial Expense 300.00 Public Administrator: Printing Books and Supplies 80.47 Bond Premium 16.00 96.47` PAYMENTS ON COUNTY INDEBTEDNESS: Interest; 1104 51786.70 'on iiarrente 9 n e - NOMINAL PAY00TS: Whitehall-Cardwell High School Apportionments 15,266.32 Transfers: Between County Funds B85.78 Between Trust and Agency Funds %6,M,66 # 45,2274,44 Miscellaneous: Undistributed Personal Taxes 80337,73 Petty Cash Fund 200,00 CAPITAL OUTLAY. General Governmental: County Buildings Furniture and Fixtures 307.88 Highways and Bridges: New Roads 927.24 New Bridges 4,541.30 Tools and Machinery 4,483.61 10„,860.03 Total County -P,aXmemts-All Purposes $197,085.30 TRUST AND AGENCY PAYMENTS* State 269676.49 Cities and Towns 89947.27 District School'Fnnds 1101,964.08 Irrigation Districts 862.70 Estates 554.35 Redemptions 54.44 District Court Deposit 532073 Protested Taxes ( T. & A. Portion) 32.70 Basin Fire 320.99 Total Trust and Agency Payments ,148.945. 75 TOTAL PAYMENTS--ALL PURPOSES $346,031.05 R E C O N 0 I L Z M E N T. Treasurer's Cash Balance at End of Year $1890501.91 fiofsal p ;,�a;L3�. Purposes , as Above ` 346 ,031:x5 Amount County Warrants Outstanding Beginning of Year 20j250.39 GRAND TOTAL; Must check with grand total receipts. $555,783.35 OPERATION OF CASH ACCOUNTS, COUNTY FUNDS ONLY FUND, BAL. July RECEIVED & TOTALS. PAID AND DIAL. July 1, 1923. CHARGED. CREDITED. 1, 1924. General Fund 210412.33 $ 260386.91 $ 470799.30 $ 26,660.68 $r 210138.62 Road Fund 180401.22 36,164.25 54,565.47 286614.25 250951.22 ,. Poor Fund 6,964.77 15,093. 75 22,058.52 139971,78 8,086,77 Bridge Fund 10,401.11 80231,12 188-632.83 100925.50 7,706v? Contingent Fund 9 ,923.58 19,379. 79 299303.37 23,347.68• 51955.69 Bond Sinking Fund 5f576.20 10,802.71 169378.91 5,786.70 10,592.21 Undistributed Per- sonal Tax Fund 20506,07 3.213.97 50720.04 5,337.73 382,31 Protested Tax Fund ( County Portion) 60240.93 320240.82 380481. 75 872.53 370609,22 County High School 30062.93 33,849.21 369912.14 369467.86 444.28 County Fair Fund 3,269.15 10376.73 40647.88 2,923. 75 10724.13 Classification 5,129.11 39,22 5,168.33 5,168.33 Gopher Extermination 491.33 491.33 4,38 485.95 Insect 1,227.18 1,438.05 2.665.23 955.24 1,709.9p Totals 94,60b.91 $188,218.59 $2820824.60 4166,868.05 4126, 956.46 . . _ ,w k.,s -.e. g..,,e.+•arw.hkmPC:.a&?..:en,l�"a,_>a= '�. OPERATION OF WARRANT ACCOUNTS, COUNTY FUNDS ONLY FUND. OUTSTANDING ISSUED TOTAL REDEE19M OUTSTANDING July 1, 1923 AND CHARGED June 30, 1924 General Fund $ 105.15 $ 260662.68 $ 260767.83 $ 260660.68 $ 107.15 Road Fund 42.30 889715,25 28,757.55 280617.75 139.80 Poor Fund 8.80 13,996. 75 14,006.55 130971. 75 33,80 Bridge Fund 109925.50 100925.50 109925.60 Contingent Fund 446.20 23,216.58 230662. 78 23,347.68 315.10 Sigh School Fund 199647.94 32,364.58 52,002.52 3b,730.39 16,872.13 County Fair Fund 29923. 75 2,923. 75 2,923.76 Protested Tax Fund 36. 75 36. 75 36.75 Gopher Extermination 4138 4.38 4.38 Invoot . 965,24 955. 24 955.24 Totals $ 20,260.39 $139,791.46 $1600041.86 $143,173,87 4 160867.98 TAXES RECEIVABLE ( DELINQUENT TAXES ) COUNTY PORTION, INCLUDING. PENALTY Year. Real Personal Total Class "A" Class "B" 1920 875.96 875.98 1921 3,.715.30 345052 4,tJ60.82 1922 40670,35' 478.04 50148.39 1923 lot half 8,930.10 93. 75 0,023.86 1923 2nd half 2 164.97 3.39 16 36 Totals $2,3 86.68 920. 70 LAND$, BUILDINGS AND MNITURE AND FIXTURES Land. Buildings. Furniture and Fixtures. Court House 1,000.00 4b,000,00 $11,636.22 Peat House 10.00 Poor Farm 51,000.00 19,422,68 1,170,40 County High School 1,969.00 910422.05 50760.54 Jail at Boulder 100.00 6,961.80 689.10 County Fair 2,,000.00 1.034.86 Totals jTBvl9 '&O6 ► � BRIDGES. NM# or Location. Detail. Total, Steel Bridges: Clanosy Bridge $ 10000.00 Cardwell Joint Bridge 4,000.00 Willow Creek Joint Bridge 3,600.00 Willow Creek Joint Bridge No. 2 49737.80 Dunks Bridge _4,000.00 $17,237,80 Cement Bridges: Fish Creek Joint Bridge 1,493.48 Irvine Bridge 1,802,50 Wellcome Rench Bridge 2,600.00 Nineties A16 House Bridge 650.00 Basin Bridge 3,180. 75 OtAeF. �Is ,ent Bridges 826.00 $10,461. 73 Wooden Bridges: Jefferson River Slough Bridge 2,500.00 Kounta Bridge 936, 75 Mo Connell--Lower Boulder 1 ,245.00 Pillow Creek Slough 526.20 Whitetail-Stanley 1,468,00 Robinson-Boulder River 1,507,58 H#gh Ore Bridge 1,160.99 ouglase-Little Boulder 927.50 Joint Slough Bridge 534.05 Quaintanoe Lane Bridge 753.14 Pleasant Valley Road Bridge ( Near Gillespie. Ranoh) 710.55 Other Small Bridges 12.30406 124,613.82 Total • DETAIL OF BOND ISSUES OUTSTANDING. Poor Farm Dormitory Bonds , 5%, Due July 1, 1928 Outstanding $109000100 Highway Bonds, 5f%, Due Ootober 1, 1939 Outstanding 810000.00 High Sohool Funding Bonds, 6%, Due Sept. 1, 1936 Outstanding 15 570.00 Total Outstanding Note: $19,000 of Highway Bonds already redeemed. k . . DEPRECIATION CHARGBS, KIND OF ASSETS. BOOS VALUE PERCENT OF AMOUNT OF OF ASSETS. DEPRECIATION. DEPRECIATION. Court house Buildings $45,000.00 216 4 9,00.00 - Poor Farm Buildings 19$422.68 3� 582.68 J811 .Buildings 5, 11,S� 961.50 2� 44*44 ;p High 3ohool Buildings 91,422.#}5 2 "11828,44 County Fair Buildings 1,034.86 4 41.39 Shop Buildings 1,496.61 4 69,86 Furniture and Fixtures (court }Souse ) 11,536.22 6% 576,81 Furniture and Fixtures (Poor .Farm ) 1,170.40 6% 704,22 Furniture and Fixtures ( Jail ) 589.10 2% 11.78 Furniture and Fixtures (high Sohool ) 60750.54 6% 345,03 Steel & Cement Bridges 270689.53 3% 830.69 Wooden Bridges 240573.82 7� 11720.17 Toole and Maohinery 130142.61 20% 2.628.52 Total Depreoiation for Year----------- 49,714,62 TRUST AND AGENCY ASSETS AND LIABILITIES ASSETS LIABILITIES Cash $620645.46 Trust and Agenoy •. Reserves $79W59.48 Rases Reoeiva"fi1e: Year 1920 "A" 591.06 Year 1921 "A" 30430,21 Year 1921 "B" 241.58 Year 1922 "A" 4,620.34 Year 1922 "B" 309,28 Year 1923 "A" let half 60415.39 Year 1923' "B" let half 46,60 Year 1923 "A" 2nd half 1,662.98 Year 1923 "B" 2nd half 1.30 Due from County A000unt Tax Deeds 96.29 Total Assets $79,859.48 Total Liabilities $790859.48 i OFFICE OF COUNTY CLERK. STATE OF MONTANA, as, COUNTY OF JBFFBRSON. I, Thos. E. Tngling, County Clarkin and for said County .au¢_ State do hereby oartify that the, above and foregoing is' a true, full and oorreot report in every partioular, to the beat of my knowledge and belief. IN WITNESS ffHZ13EOF, I hereunto set my hand and affix the , seal of the said County this 17th day of July, A: D. 1924. Oofln lark 'in ferson County, State Montana. Boulder, Montana, A. D. 1924. The above and foregoing epor having been fully examined, it is hereby approved and ordered to be printed. By Order of the Board of County OCommissioners. airman of the Board of County Commissioners.