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ANNUAL: 1925-1926 ANNUAL REPORT ANNUAL: 1925-1926 ANNUAL REPORT I I F . L t AUG 4 1926 IR,VIN N. TUTTL% Cmmty perk and Rewrder r! n YNu'-Xe1 ANkJAL ANNUAL REPORT 1925-1926 Rjcei,,,ots and expenditures of the County of Jefferson, '�s :01, 7MW tans, or the fiscal year be inning July 1st, 1925 and anding June 30th, 1926. Boulder, Montana, July 20, 1926. To the Honorable, the Board of County Commissioners of the County of Jef- ferson, State of Mont�:na.. Gentlemen: Pursuant to the requirements of Section 4814 of the Political diode, I herewith submit the statenent of the receipts and expenditures of the County of Jefferson for the year ending June 30, 1926. Respec fully submitted, �� Oouhty Clerk nand for th® County of Jefferson, State of Montana. LIST OF OFFICERS AND Class of County -- Sixth Year Organized 1865. . Amount of Unpaid claims on File at Close of Fiscal Year-- X5236,27 Amount of accrued and Unpaid Interest on Bonds -- X2593.35 Officers Annual Salary Term r`cpires Treasurer John H. Williams 42000.00 1927. Clerk & Recorder Irvin N. Tuttle 2000.00 3927. Clerk of Court James S. Flaherty 1800.00 1923 , Sheriff John 1 . Mount�oy 2250.00 1927. County :'ttorney Howard A. Johnson 1800,00 1927. County Superintendent Tina Smith 1800.00 1927. Assessor Phil H. Smith 1800400 1927. Surveyor C. D. Flaherty 1927, Public Administrator Geo. W. hanchild Fees 1927 . Commissioners. Jos. Vollmer mast Helena, Montana Per Diem . 1929. Wm. Dawson Boulder, Ylontana Per Diem 1931. Chris. 0. Hansen Boulder, Montana Pfr Diem 1927. VALUATION OF PROPERTY SUBJECT TO TAXATION* ASSESSED OTA43- OF PROPABTY 4 St#ATI:ON+ Real Property $5,667,905.00 Personal Property 19510,223.00 Railroad Property 60944,997.00 Telephone and Telegraph property 1409982,00 Power Lines 7360557,00 Net Proceeds 334 508,,00 SI Percentage of total on which tax is imposed -- 5,7219512.00 COUNTY TAX LEVIES FOR THE or Pur ose, or Mills Amount of Llei ed. R39t General Fund 7t Road Fund 3. Poor Fund Bridge Fund 1.25 Classification Fund 1.00 County Fair .25 Total 17025 Mills 97,381.73 Bond Sinking Fund 2,00 � Bond Interest Fund County High School Funk 60 6 . Gills 0340290.77 Special Road 718.00 Special Poor 19022.00 TRUST All AGENCY L NIF.S FOR THE YEAR 1925, For Purpose or Mills Amount of Fund Levied. Levied. Levies. State Fund 4 4/12 p24 744.30 Bounty 3 435.45 Geue -41 School 6 34,290,77 Dist . School, Special Levies 48,656.73 'Whitehall 22$ 5,232.41 Boulder 20 20286,04 Whitehall Imp. No. 1 681.00 Whitehall Imp. No. 2 793.87 DISTRICT SCHOOL LEVIES. DISTRICT NUMBER SU3mLR 6F DISTRICT NUR!BUR P+Ui,:BLR OF Mills. Mills. - 15 noon®. 3 7 16 21 4 13 17 10 5 6 18 12 6 7 19 none 7 12 20 10 8 2 21 none 10 10 22 10 11 10 24 8 12 10 25 5 13 4 26 14 27 5 28 10 29 10 30 10 43 9 SU?dRei=,2Y OF SOURCrS .'ND LIABILITIES. f}UR43SS DETAILS. TOTALS. Current 'Assets; Cash $891061.57 Petty Cash 200.00 Taxes Receivable 249326 .05 Tools and Ailachinery 279752.06 Land Acquired by Tax Deed 1,178.57 Total Current Assets, 142�$18.2fi FIXED ASSETS. Lands and Buildings 1762799.83 Furniture and Fixtures 209590.19 Law Library 821.76 New Roads 1031189.52 Bridges 62,565.49 Total Fixed Assets 363966.79 LIABILITIES. 4 CURRENT LIABILITIES : Warrants Outstanding 90727.25 Unalistributed Personal Taxes 1,370.02 Due T. & A. Account Tax Deeds 200.85 Total Current Liabilities v 11,298,12 FIXED LIABILITIES: Road 13vnd $811000,00 ' High School Funding 15,570.00 Total Fixed Liabilities 96,570.00 RESERVES: Reserve for Uncolleotible and. Erroneous Taxes: "9r88 Reserves for Depreeigtion 77 ,828.02 Total Reserves j 891467.70 Total Liabilities and Reserves R'ETENUE ACCU&NLATIONS (SURPLUS) Balance at Beginning of Year X3089140.43 Add: Excess of Revenue over Expense 1.008.79 Balance at End of Jear X1309,149,22 V C FOTu�TIONS SURPLUS) ACCOUNT. DETAIL TOTAL Balance Revenue Accumulations at beginning of Fiscal Year X348,144.43 CREDITS TO REVEhgTE ACCUMULATIONS DURING YEAR: Total Amount of Tax Roll (County Portion) 0133,412.50 Add: 10% Penalty on Delinquent Tax Roll 1,574,71 134;987.21 Net Revenue From Taxes $1349987421 Miscellaneous Revenue $ 219391.94 Deduct : Refunds 102 27 .50 Net Miscellaneous Revenue 21,364.44 Interest Received 3,246.8`6 High School Apportionment 5,640.70 Amount of Cout*Y warrants Cancelled During Year 17.30 Total "' 473,396.96 CHARGES AGAINST REVENUE ACCU11ULATIONS ACCOUTITT DURING YEAR: Miscellaneous Expense 0121,427,97 Deduct: Refunds 941,,66 Net Miscellaneous Cxpense X1,20,480,31 Interest Paid 61236.52 Extraordinary Losses : High School Apportionment 24,470.55 Depreciation Charges 13x120.36 Total Charges To Revenue Accumulations 01649247,74 - Add: Balance of Revenue Aecumulationis Account xt 1d of Year 309149.22 Total 44739396.96 RECEIPTS -- CLASSIFIED BY SOURCE, GEY�ERAT, REV:MUE (TAXES) DETAIL TOTAL. Receipts Trom Taxes (County PortionOnly) Current Taxes 4115t566.70 Delinquent Taxes 90649%09 Penalty on Delinquent Taxes 759.28 125,96 1(.47 MISCELLANEOUS RETrrX+1UE. ' Publication and Fees on Delinquent Tax 3 50; Collection and Sales Special Poor 310.00 Special Road 27044> 583,f�o } Fees and Charges : Clerk and Recorder 1583,15 Sheriff 269.40 Clerk of Court 1009.60 e + DETAIL TOTAL Treasurer 120 50 x; 2874665 Licenses and Permits: Butchers 51,80 Cigarettes 162.50 Pool and Billiards 21,00 Peddlers 10;00 245;30 Sifts and Grants Forest Reserve Apportionment 2880.35 All Other 'iiscellaneous County Revenue : Gas Tax 4 5,034. 1 Pines Auto Rogastration 9,587.10 High School-.946.50 Poor Fund 23,85 15,S08.14 -; Jmter®st Received: On General Deposits " 21002.45 On DelingUant Tax Collections ° Sales 1 24#,43 3,246.88 � •, REF[7N�S--INCOIiING. District Court V 38,00 Sheriff 137.50 County Buildings 40.00 Highways 525.79 Bridges 28.30 Outside Poor 62.55 Care of Insane 52.30 Co ty High School 4.92 77ama�g`�tu�nd Judgments 10.00 942.66 NOMINAL RECEIPTS. Transfers : r Between County Funds 415,642.64 Between Trust and Agency Funds 45,839.48 610482.12 Miscellaneous: Undistributed Personal Taxes 20607.90 Petty Cash 200.00 2,807.90 Education: *DETAIL TOTAL County High School Apportionment 5640.70 Total County Receipts--All Sources %2211479.27 TRUST -',I+D AGMiCY RECEIPTS. State $250085.02 Cities and Towns 80784.01 General School Funds 440759.14 District School Funds 779101.35 Irrigation Districts 140.99 Estates J6024.04 Redemption 545.53 District Court Deposit 2,566.80 Protested Taxes ( T. & A. Portion) 25.84 Basin Fire 18.16 Abandoned Horse 496.00 9"ppsopriated High School 85.63 _y 172,632„51 TOTAL RECEIPTS--ALL SOURCES 43941111.78 R E C 0 N C I L E 11 E N T: Treasurers Cash Balance Beginning of Year $172,211.60 Total 1tieceipts, All Sources as :Dove 394,111.78 Amount Warrants Cancelled During Year 17 .30 Amount County Warrants Outstanding land of Year 9,227.25 Amount Trust 80 Agency Orders Outstanding End of Year 23.00 GRA `D TOTAL: must Check with $576,09003 grand total Payments. PAY1,v1,r!MTS-- CLASSIFIED BY PURPOSE, REFUNDS. DETAIL TOTAL Tax Roll Refunds: Original Levy and Penalty 472.08 Refunds of '9dieeellaneou"s County Revenue: Special Poor 14.00 Special Road 10.00 Fees anti Charges 7.50 31.50 MISEELLANEOUS EIPEidSE--DEPARTT•? :TAL GEYu ? I GOV MF,:M'TAL: DETAIL TOTAL. County Commissioners : Salaries and Per Diem $998.00 Mileage and Traveling Expenses 245.00 Printing Broceedings 382,99 Bond Iremium 18;00 Legal Publication 42.00 Printing and Stationery 42.01 Miscellaneous 4110 1732.10 Clerk & Recorder: Salaries .3858.09 Printing, Postage, Stationery 556.13-- Legal Publications 159.$9 " Bond Premium 25.00 Annual Report 48.45 Miscellaneous 126.34 4773.40 Treagurer: Salaries 3$37.03 Printing, Postage, Stationery 783,79 Legal Publications 18483 Other Expenses 100.00 Boscellaneous 3,,63 4758.18 State Examiner's Fees: 225.00 Assessor: Salaries 2487.50 Printing, Postage, Stationery 191,16 Traveling Expenses 150.00 Bond Premium 10,00 Ownership Work Efi.scellaneoua County Surveyor: Salaries and Wages 172,.50 ' Traveling Expenses 2305 Bond Premium 5,00. 201.25 District Court : Salaries , Clerk and Deputies 4P 2625.00 Salaries, Stenographers 1455.00 Salaries, Bailiffs and Attendan*s 40.00 Witnesses 164.00 Jurors 1078 .00 Posting idotices 277193. Printing, Postage, Stationery 25.00 Bond Premium 12.00 Judge 's Telephone 30.79 ;iiscellaneous 5811,37 Sheriff: Salaries and Wages � 6�5Sr2s3 ' Mileage and Traveling Expenses 1081.95 minting, Postage , Stationery 137.49 Bond Premium 35.00 1.1iscellaneous 223..06 8036.33 County .ittorney: Salary, .ttorncy and 4ssistants 900.00 DETAIL TOTAL. Salaries, Stenographers 0900x00 kra. i. nt 'n{;,;Postagq, Stationery 5614 Bond remum 5..00 Expenses 246.75 Miscellaneous 123.88 2,231,77 Justice 's Courts : Justices' Fees and Salaries 132.50 =. Constable Fees and Salaries 2.60 Witnesses 30.20 Printing, Postage , Stationery 18.70 . 1844.00 Coroner : Salaries and Fees 34.00 Travelin,1 -&xpenses 3.00; . , Printing, Postage, Stationery 7.23 44.23 County Buildings: Salaries, Janitors $1320.00 Li ht Heat Water 1233,77 R4ai$s to huilding� and i;quipmrnt 353.10 Insu.ranee 27 .00 Supplies (Soap, Ice, etc. ) 180.98 Telephones 73.45 Supplies County Offices 279.72 Miscellaneous 47.06 30515.08 Elections : 120.07 IMaLTH COI;SFRVATION AND SANITATIM'* Board of Health: Vital S€at4sties 1'rin�ln , Postage , stationery 20.00 49 .£30 Condemned Cattle: p 394.95 III GI-.MAYS . 1;DBP,IDGLS: Highways: Inspection and Viewing y1014.35 ;noineering 3xpense 30.25 Supervisors and Foreman 1520.50 Labor and Teams 27416.88 Tool Repairs and Replacements 2727 .47 11aterial 1025.30 Siscellaneous 91.25 auto 1438.37 Gas 243.3.75 371698.12 Bridges: Inspection and Viewing t 8.00 1742gineering 25.00 pup' ervisarb arid` Fbr`aman 49.75 Labor and Teams 1392.68 Contract Price, Repairs 2312.443;787.87 CHARITIES AYD CORR33CTIO: S : County Poor Farm: Salaries and Wages 20.00 Liht Heat mater 325.00 Building Repairs ai.Ld Irisurance 336.72 DETAIL. TOTAL. Repairs, Tools and ::achinery v 62.29 Burial Sxpenses--Inmates 93.00 Supplies 386.19 Telephones 42.00 Insurance Premium 315.00 Miscellaneous 2 .00 1,582.20 Care of Poor--Contract Price ; 50282.51 Outtide Poor: Supplies, Rent and Care '02811,93 Burial Expense 180.00 Other Rom 124.17 Mothers ex�s ons 3249,50 Old Age Pensions 2287 .50 8,653.10 County Physician: Salaries 91220.00 Traveling �penses 241.70 11244.70 Care of Insane: Conveyance by Sheriff V 75.00 Insanity cares 89.30 164.30 Care of Patients in State Tuberculosis Sanitarium: Board of Patients 19.00 Supplies for Patient 12.65 31.65 Care Inmates Home for Deaf and Blind: Board and Clothing 42,11 42,11 Car:,) of :rrisoners: " opsd of_P isQners�� 56`2.50 �ax Light, Beat and Tater for Jail 219.59 Repairs 6,50 Supplies, Jail 14.70 Supplies for Prisoners 21.84 Counsel Defending Prisoners 200.00 Miscellaneous 68.30 10063.43 AimaiiMuX EDUCATION: County Superintendent : Salaries 11875.00 Traveling Bbc uses 318.56 Printing, Pottage, Stationery 151.27 Examinations 214.36 Bond Premium 29,50 Miscellaneous 1.75 `E,563.44 Counter High school,-: -r ther eSalariespands. *ageseachers 14 0,0 Text Books x37.35 Light, Fuel, Water 1666.84 Repairs, Building and Equipment 1836.87 Supplies 782.02 Miscellaneous 1204.80 159531.80 County State and Other Fairs : DEVIL TOTAL Fair Gguund Attendant : 162.50 Miscellaneous 2643.34 2605.84 . Damages and Judgments : 109.59 Unclassified: Public Administrator: Bond Premium 25.00 Classification: Contract w5122.97 Supplies 90.36 5213.33 Industrial Accident Board Insurance 392.63 Burial Deceased Soldiers : Burial kxpenses X300.00 Setting up of Headstones 10.00 310.00 FATALNTS OF COUNTY I i)`M TSX3SS: Interest : On Bonds $5186.70 On ;'larrants 1049.82 6236.52 NOITJNAL PA)MIMTTS: High School, Apportionment 24410.55 Transfers: Between County FundsIS642:64 Between Trust and Agency Funds 45839.48 61482.12 Miscellaneous : Undistributed Personal Taxes 2608.82 Petty Cash 200.00 CAPITAL OUTLAY: General Governmental: nit County F ur ure _and . Buildings i�.x Fixtures 452.18 . Law Library, Judge's Room 821.76 1273,94 Highways, Bridges: New Roads 950.00 New Bridges y10373.57 Tools and Machinery 10494.92 21818.49 Charities and Corrections : Poor Farm Land and Buildings r 100.00 Poor Farm Furniture and Fixtures 290.00 390.00 DETAL TOTAL Miscellaneous: Fair Grounds and Buildings -440.21 Total County Payments--All Purposes $2400786.20 TRUST LAD Ar TT PAY",tENTS. State X25,246.47 Cities and Towns 8,807 .57 District School funds 123$007.50 Estates 13,775.80 Redemptions 545.53 District Court Deposit 45630.00 Protested Taxes (T. & A. Portion) 154.48 Basin Fire 373.41 Abandoned Horse 84.75 Total Trust and Agency Payments ;$176,625.51 TOTAL, PAYIr_;,NTS-^ALL PUI=OSES 417#411.71 R E C 0 N C I LEi:_ ENTo Treasurer's Cash Balance at End of Year 4142,805.59 Total Payments, All Purposes as Above 4171411.71 Amount County Warrants Outstanding Beginnint, c of Year 15,873.63 GRAIM TOTAL: Must check with 576090.93 grand total receipts. OPERATION OF CASH ACCOUNTS,, COUITTY FUNDS ONLY. ` FUND BAL. JULY RECEIVED & TOTALS PAID AND BAL. JURY 1, 1928. CHARGED CRbs'DIT9D it 193fs, ,,,47 General Fund $150284.99 $55,339.19 $70,624.18 $400644.98$29,9744E Road Fund 380478.09 340429.55 7.2,907.64 523229.00 20,678.V Poor Fund 13,048.04 160052.20 29,100,24 17,071,34 12,028 , Bridge Fund 7+423.83 100187409 170610.92 14,231,69 ' 3 Z37, , Bond Sinkin& Fund 7,927.46 100695.68 18,623.14 5 11186.70 13,43644 Undistributed "e Personal Tax Fund 1,370.94 2,607.90 3,978.84 Zt,608.82 , ivp74m, ; Protested Tax Fund 448.09 558.68 1,006,77 749,67 25?10 39,074.90 48,090.64 47#532.80 557$_4"' County ffigh School 9:015.74 County Fair 20005.53 19415.93 3,4214-" " '' 3,273.04 148.42 Classification 50197.24 5,026,42 10,222.66 50252.22 49 9Tf k Gopher lil)ctermination 438.95 438,95 43$ Insect 10763.14 53.25 1,$1,6,39 1,826;u9, Contingent 12,095.54 12.095.54 12,095.54 Totals $114i497.58 x;1750439.79 3289,937.37 $200,875.80$89,061b't OIERA'T'ION OF WARRUUTT ACOUNTS, COUNTY FUITDS OTTLY. FUND OUTSTANDING ISSUED ° TOTAL RED OUTSTAND ' July. 1,- 1926 A11D CHARGAD June 30 � General Sund 92.36 v 400945.26 41,837.62 v40,5 4.23 .. 483.34 Road Fund 144.30 49,142.39 49,286.69 48,80.58 466.11 Poor Fund 5.80 17,278.34 17 ,284.14 17,,073.54 210.$6 ` Bridge 2und 141231.69 14,231.69 14,21.69 Contingent 496.55 496.55 496.55 High School Fundl5,134.62 399942.35 55,076.97 460509.97 81567„00 County Fair Fund 3,246.05 39246.05 3,246.05 Protested Tax mind 220.44 220.44 220.44 Classification 5,252.22 5,252.22 5,252.22 Totals 15,873.63 41700258.74 186�132s 7 17b� 4,12 9 727. r r r TAXES RECEIVABLE (DELINQU217T TAXES) ATITYPORTION, INCLUDING PENAI, 3t. � Year YY 11 Class C�asos ^B^ Total 1921 V296.45 :; 331.37 p627 . 2 1922 867.46 460.95 1328,41 1923 lat. Half 2384.94 49,58 2434,52 1923 2nd Half 483,81 483.81 1924 tat Half 3370.01 39.78 3409.79 1924 2nd Half 136.59 1E ,59 1926 lat Half 14892.68 173.01 150 5.69 1925 2nd Half 839.42 839.42 3 Totals $23271036 x;1054.69 726.05 IB,NDS, BUILDINGS AIM FURNITURE AND FIXTURES. FURNITURE LAND BUILDINGS AND FIXTURES. Court House 1,000.00 Ap 46$000.00 p 12,640.15 Pest House 10.00 Poor Farm 15#100.00 190422.68 1,460.40 County High School 10969.00 910422.05 5,750,54 Jail at Boulder 100,00 51951.50 739.10 County Fair 2,000.00 l X 5.07 iach__nery Shop 113.06 3,236.47 Totals $100292.06 01660507.77 $ 20,590.19 BRIDGES. Nams .or Location Detail Total ` Steel Bridges. CTanceyy- Bridge 1000.00 Gardwell Joint '� 4000.00 Willow Creek Joint 3500.00 - Willow Creek Joint No. 2 4737.80 Dunks 4000.00 Other small bridges 3414 .42 $200652.22 Cement Bridges: Irvine 1802.50 Wellcome Ranch 2500.00 Nineteen Mile 650.00 Basin 3180.75 Elk Park 1832.97 Cardwell 350.00 Dillets 1890.00 Pipestone 2514.75 Ott Name or Location Detail Total Other Cement Bridges 3825.00 ; 17,039.45 Wooden Bridges : Jefferson River Slough 2500.00 Kountz 936.75 McConnell Lower Boulder 1245.00 3illow Creek Slough 526.20 Whiteftt: I Stanley 1468.00 Robinson 3oulder River 1507 .58 High Ore 1160.99 Douglas Little Boulder 927.50 1� Joint Slough Bridge 534.05 Quaintance Lane 753.14 Pleasant Valley Neat Gillispie 710,55 Other small Bridges 12604 .06 X24,873.82 , Total 362,565.49 DETAIL OF BOND ISSUES OU^STANDIYG. Highway* Bonds , Due October 1939 X81,000.00 High School Funding Bonds, 6` , Due September 1936. 150570.00 Total Outstanding y961570.00 Note : 419,000.00 Highway Bonds Redeemed. Note: 410,000.00 Poor Farm Dormitory Bonds not due until 1928 have been paid. -,1- V DEPRECIATION CHZ�RGES. KIND OF :SSETS BOOK VALUE PMCENT OF AMOUNT OF OF ASSETS DEPRECIATION D"EPRECIATIOIN Court House Buildings 45,000.00 2°0 X900.00 Poor Farm Buildings 19,422.68 3j 582.68 Jail Buildings 5, 951.50 2�1 119003 High School Buildings 91,422.05 21 1828.44 County Fair 1,475.07 4�0 59.00 Shop Buildings 30236.47 4% 129.46 Court House( niture and Fixtures) 12,640.15 5�70 632.00 Poor Farm (Furniture and Fixtures) 1,460,40 61;6 89,62 Jail (Furkiture and Fixtures) 739.10 14,,78 High School (Furniture and Fixtures) 0,750.54 6q 345.03 Bridges Ste -,1 & Cement 37,691.67 1130.75 Bridges Wooden 24,873.82 Tjs' 1741.16 Tools Machinery 270752.06 20jo 5550.41 Total Depreciation for Year-----=--- / cj, TRUST AND AG: .CY ASSETS AND LIABILITIES. ASSETS LIABILITIES. CASH $&41";a4z Trust and Agency , 7 Reserves 0q Taxes Receivable : Year 1921 "A" 332.39 Year 1921 "B" 235.37 35 1922 "A" 192,P-§,75 Year 1922 "B" 194.57 Trust and Agency­­, -7j"Vib Year 1923 "All 29370.70 Orders Outstanding Year 1923 "B" 23.22 Year 1924 "A" 3,033.42 Year 1924 "B" 18.81 Year 1925 "A" 110042.50 Year 1925 "B" 85.54 Due T. & A. 1.ccount Tax Deeds 200.85 Total Assets , Total Liabilities, URTRWMEF 7,2. ����v OFFICE OF COUI,TY CLERK. State of I'oiitana, ss. County of Jefferson. I, Irvin 11 Tuttle , County Clerk in and for said County and State do hereby certify that the above and foregoing is a true, full and correct report in every particular, to the best of my knowledge and belief. IN 'WITNESS YU'SREOF I hereunto set my hand and affix the seal of the Said County this �4� -tiZZ of July A D. 192$0. �- _ Cork in an d for T tferson County, State of Montana, - - Boulder, Montana, A. D. 1926. The above and foregoing report having been fully examined, it is hereby approved and ordered to be printeq. By order of the Board- of County Commissioners. /'M _ G1ttir -,©f. thy, County Commissioners.