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ANNUAL: 1933 - ANNUAL REPORT MONTANA County Clerk's Annual Report To S'L'ATE EXAMINER Fiscal Year ~,udin,!.- County of _ Rereivcd .. - ---------- . Checked by . . _....__ ....... PREPARED BY ,STATE EXAMINER'S OFFICE 1 MONTANA County Clerk's Annual Report 1 TO STATE EXAMINER i . Fiscal Year Ending..............411.... --------- County of ----------------- Received ----------------------------- --------------------------- .................... Checkedby --------------------------------- ----------------------- .............. PREPARED BY STATE EXAMINER'S OFFICE .................... OFFICE OF THE STATE EXAMINER, HELENA To the County Clerk and Recorder: This form hoe been adopted by the State Examiner as the form to be used by you in making your annual report to this office, and supersedes the form heretofore used. The schedules, classifications and other details of this report conform to the system of accounting prescribed for your office. Before making any entries, please read the same through carefully and familiarize yourself with its requirements and with the special instructions. This office desires to co-operate with you in order that a complete and accurate report may be secured, as one of its chief values lies in the means it will afford for comparison with other counties and, hereafter, in comparing your own experience, one year with another. If any further information is desired, please write us. G. M. ROBERTSON, State Examiner. GENERAL INSTRUCTIONS After the business for the year has been properly entered on the books, the books should be closed; that is, the operating accounts for the fiscal year, such as Expense, Interest Paid, Revenue Accounts, Cancelled Warrant Account, Error Account (if any), at cetra, will be closed into Revenue Accumulations Account, as explained in the pamphlet of instructions heretofore sent you. All ledger accounts should then be ruled up, and balances, if any, brought down. The totals of many of these ac- counts will be the amounts required to be shown in your annual report. 1. The Revenue-Taxes credited to Revenue Accumulations will be the amount in the general ledger account' "Revenue- Taxes," on June 30th, after that account has been adjusted by charging or crediting deductions or additions to the tax roll, and crediting the penalty on the delinquent tax roll. Detailed instructions for the handling of these accounts are given in the aforementioned pamphlet. 2. An Extraordinary Gain or Lose will arise from any unusual transactions or unforeseen calamity resulting in a profit or loss. For instance, an extraordinary gain might aecrue through the sale of some asset, such as a piece of county real estate, at considerably more than its book value, the excess being credited to Revenue Accumulations Account. An extraordinary loss would be such as would occur through the destruction of a bridge by flood, an uninsured building by fire, and the like. 3. Do not include Transfers in the tables of Trust and Agency receipts and payments. Transfers are to be reported under Nominal Receipts and Payments. 4. In the column headed, "Sinking Fund Requirements," (Table R), show the amount that should be in the Bond Sink- ing Fund to meet the requirements of the law. 5. Depreciation Reserve Accounts. There should be established Reserve for Depreciation Accounts to correspond with each County asset that will, due to the passage of time and the wear and tear due to its use and enjoyment, or the action of the elements, eventually require renewal or replacement. An amount should be credited to these accounts each year, sufficient to cover the lose sustained, which will be gauged by the apparent wear as ascertained by physical appraisement, or by the conservative expectation of life o£ the asset in question, as ascertained by past or current experience. No rules can be given in advance for the accurate measurement of this loss; frequent adjustments and revisions of rates will be found necessary. Lando and buildings should be given independent valuations, as all buildings are subject to depreciation while the land is not. Appreciation in land values cannot be used to offset depreciation of buildings thereon. As bridges and furniture and fixtures is sea offeredtas a baste until such time as individualtexperience tpoves them faulty and make more accurate grates are established:table Expectation Rate Per Annum ASSETS of Life Years 50 2 %s Steel Bridges 25 4 %a Steel Bridges „ 5 % Wood Bridges 0 10 % Wood Bridges „ 20 %s Toole & Machinery „ 5 33.33% Toole & Machinery „ 3 0 5 % Furniture & Fixtures (Wood) 11 10 10 % Furniture & Fixtures (Wood) „ 4 % Furniture & Fixtures (Steel) 100 10 1 % Furniture & Fixtures (Steel) 10 10 % Office Appliances „ 5 20 % Office Appliances „ 3 33.33% Office Appliances „ 25 4 % Buildings „ 50 2 % Buildings Residual values are not taken into consideration. When the depreciation is ascertained, debit Revenue Accumulations (Surplus) Account, and credit the various Reserve p� for Depreciation Aceaunto, as may be appropriate, by means of a journal entry. 6. Error Account. Errors should be located and rectified, not by debiting or crediting to Error Account, but b1 is suggestive of loose methods. Entries Entries affected. this r account should oalways beaecompaiedby practice,a full explanation. acc0unti while the use of )7 gS i LIST OF OFFICERS AND GENERAL INFORMATION Class of Covaty Year Organized Give Amount of Unpaid Claims on File at Close of Fiscal year Give.Amount of Accrued and Unpaid Interest on Bonds at Close .Fiscal Year ; REMARKS: OFFICERS Annual Term COMMISSIONERS Bate of Term Salary Expires - Compensation Expires Treasurer a:<" �' �! '!, `_� / .a'.Q� cO 1935 \` A ;) 1935 Clerk A Recorder l 193.' ( ii �- . f 193/4 Clerk of Court /r.���Io .cGC?.';cr� i / c O 193 193Q Auditor 193` � 193/ Sheriff L.%ti''- ..�ti /'i%L,.r 2 ?i, :. ,, 1935 193 �Eoney County / � 9 • i .a 1932 _ 193 - County Superinteaden� r � ` �,�`. 193-,5-- 193 Assessor �:j / f °° 193 " 193 Surveyor(i e�J ✓?. .,U ;i,. . •r'..: 193 193 Coroner '7J - r� ��` 193 '9- 193 193 Jr 193 Public Administrator u'( � G I SUKKARY OF RESOUBOES AND LIABILITIES Table I-A RESOURCES DETAIL TOTAL;, 1 I. CURRENT ASSETS: 2 .. _.. ..__{y t - 3. a. Cash (Table V., Page 25). .. .. of'S 71 ,. . _. 4 b. Petty Cash _ °O ryry 5 c. Taxes Receivable (Table VII, Page 28) J9 /c2. 31 i c g f 7 d. Live Stock g e. Stores - . . .10 / 8 38 11 L Toole and Machinery 12 14 i '- 15 g. Land Acquired by Tax Deed i5 h. 17 18 J• 19 k. 1 20 L - 22 Total Current Assets g� i 23 25 Il. FIXED ASSETS: _26 28 m. Lands and Buildings (Table I%, Page 20) 29.. 30 n. Furniture and Fixtures (Table VIII, Page 25) 31 _ . 34.. . o. New Roads /Qd (v.:.�' 9-9- :. I 3& p. Bridges (Table I%, Page 27) 40 q. Ferries - _41 r. 42 S. 43 t. 44 u. - 45 V 40 W. 47 Total Fixed Assets , 48 f 49 { . .50 III 51 52 54 �: TOTAL COUNTY ASSETS sumcARY Or moIIROES AND LIABIISTIEB -- ' Table I-B LIABILITIES DETAIL TOTAL i 1 I CURRENT LIIABILITE28: .. . E _. . _ 3 a. .Warrants Outstanding (Table VI, Page 26) 4 5 b. distributed Personal Taxes 7 d. 8 Total Current Liabilities 9 10 H. FIXED LIABILITIES: 11 d 12 j. Bonds Outstanding (Table %, Page 28) 13 14 Total Fixed Liabilities •/ G-U 15. 16 _.. _. 17 M. RESERVES: _f j ? 18 19 p. Reserve for Uncollectible and ! 20 Erroneous Taxes: Balance at Begin- / a 21 _ ning of present Fiscal Year 22 Add: Credited During Year -� 23 8 79 .8. 24 Deduct: Debited During Year 05 S,S 25 Balance.at End of Year 28 . : 27 q._ Reserves for Depreciation: 28 _ (Table %I, Page 28) 29 Balance at Beginning of Present i 30 Fiscal.Year 31 Add: Credited During Year 38 33 Deduct: Debited During Year - 34 Replacements 35 Balance at End of Year 36 37 Total Reserves 38 39 Total Liabilities and Reserves 40 IV. REVENUE ACCUMULATIONS (SURPLUS): _ 41 r. Balance at Beginning of Year 42 e. Add: Excess of Revenue Over 43 Expense (See Table 11, Page 5, t 7Y 44 - for Detail) 45 t. Deduct: Excess of Expense Over 46 Revenue (See Table II, 47 Page 6, for Detail) 43 49 u. Balance at End of Year, $ •? ! d .0.T S 50 (See Table TI) 51 52 53 54 TOTAL COUNTY LIABILITIES REVENUE ACCUMULATIONS (SURPLUS) ACCOUNT Table II•A DETAIL TOTAL e f' 1 Balance Revenue Accumulations at Beginning � ,l�� �oC j a/F r"1 X3 2 of Fiscal Year $ 3 4 CREDITS TO REVENUE ACCUMULATIONS DURING YEAR: 5 's. Revenue Taxes (Authorized) / 00 7C I99 g Total Amount of Tax Roll (County Portion) $ / I{' 7 Add: 5% Penalty on Delinquent,Tax Roll $ I ! 3 1 g Deduct: Amount Credited to Reserve for 10 Uncollectible & Erroneous Taxes - 8 11 (See Note 1, Page 1) ✓00 -" 12 Nett Revenue From'Taxes , 13 14 b. Miscellaneous Revenue (Total Schedule II, 15 . Table 111) 16 Deduct: Refunds 102, Schedule %, Table IV $ 17 Net Miseellaneous Revenue as per General - 18 Ledger Acwunt 19 ;gyp e. Interest Received (Total Schedule III, I j . .21.. 'Table III) $ _ !1 av!? q- 29 Deduct: Refunds 103, Schedule %, Table 14 $ - 23 Net Interest Received as Per General i .24 Ledger Account 26 2g d. Collections & Commercial Revenue (Total 27 Schedule IV, Table III:) $ 2g Deduct: Refunds 104, Schedule %, Table IV, $ 29 Net-Collections & Commercial Revenue as $. 30 per General Ledger Account , 32 e. Premium Received on Sale of Bonds (Item 302,. 33 Schedule VI, Table II) $ g4 f. Extraordinary Gains (Report Under Number) ' 35 y p General !. Ledger Total Extraordinary Revenue per Ge v 38 g, Amount of County WVairants Cancelled During .. 39 Year 40 41 b. Error Account. (See Note 6, Page 1) 42 i• 43 Total �� Remarks: Explanation of Any Extraordinary Items Credited: "_ c _ REVENUE ACCUMULATIONS (SURPLUS) ACCOUNT Table II-E DETAIL TOTAL 1 CHARGER. AGAINST REVENUE ACCUMULATION ACCOUNT 2 _. DURING YEAR: 3 4 1. Miscellaneous Expense (Total Schedule %It 5 Table IV) - ffi , - 1�(G o 0 9 0 __. Deduct: Refunds 201-240, Schedule V., Table I11. 7 Net Miscellaneous Expense as per General 8 Ledger Account _ ffi �:/ 9_ 10 m. Interest Paid (Total 301-303, Schedule %II, 11 Table IV) 12 - Deduct: Refunds, 241-242,_Schedule V, Table III, i3 Net Interest P_aid as per General Ledger 14 . ._ �:.. Account 18 n. Extraordinary Losses (Report Under Number) - __ .. .j -19 .. _(see Note 8, Page 1) 20 s 22 23 ffi 24 26 ffi 28 Total Extraordinary Losses 27 ffi _ ` 2s 29 30 e. DEPRECIATION CHARGE: (See Table %I) 32 ffi 33 Total Credited to Reserve Accounts During Year : ffi i 1 i l p SQ 34 35 --36 .p. Error Account. (Bee Note 6, Page 1) ffi 38 TOTAL CHARGES TO REVENUE ACCUMLATIONS YW 1.r 40 Add: BALANCE OF REVENUE ACCUMULATIONS 41 _ _ ACCOUNT AT END OF YEAR ffi3 p 8 , 42 43 TOTAL: Must Agree With Total Page 5. ffiEf ;3, ,2 Remarks: Explanation of Any Extraordinary Items Debited: RECEIPTS—GLASSMED BY SOURCE Table III Schedule I. GENERAL REVENUE (TAXES) 2 3 101. Receipts From Taxes (County Portion Only) 4 a. Current Taxes (Report Undistributed �9 69 87 5 Personal Taxes Under Nominal Receipts) 6 b. Delinquent Taxes (Original Levy) 7 c. Penalty on Delinquent Taxes 8 9 10 Schedule IL MISCELLANEOUS REVENUE. 11 12 101. d. Publication and Fees on Delinquent Tax 13 Collection and Sales 14 e.. Special Poor (Not Included in Tltx Roll) 7S ,15 f. Special Road (Not Included in Tax Roll) 171, 16 102. Fees and Charges (For County Funds Only) 17 s. Clerk and Recorder 1 13 b. Sheriff 19 e. Clerk of Court -20 d. Treasurer 21 e. Justices 22 1. 23 103. Licensee and Permits (For County Funds 24 Only) - 25 a. Liquor_. - 26 b. Cigarettes Z?r O 27 c. Pool and Billiards ' o' d d. Feddlere 021 c <„¢h) 0 0--0?. _ 29 -.a. Pahue—Stiktree 30ti f. Theaters .. 31 g. Miseellaueoua 32. 33 104. Fines,Forfeitures and Penalties. (For 34 County Funds Only) - 85 a. District Court 38 b. Justices' Courts 37 e. Contract Penalties 38 d. 39 105. Gifts and Greats. (For County Funds Only) 40 s. Forest Reserve Apportionment 41 b. Gifts From Individuals 42 a. 43 d. 44 105. All other Miscellaneous County Revenue:. - 45 a. Automobile Registration 46 Tox Deed. Land Rentals 47 c. Cr 48 49 50 52 / 63 Total Noe. 101 •d to 106 ! �� k'.a,_ '� a 54 (See Table II-A, Page 5, Line 14) I' Amount Carried Forward to Page 9 L 7 1 PAYMENTS--CLASSIFIED BY PURPOSE Table IV Schedule % REFUNDS _ DETAIL TOTAL � . 1 FROM REVENUE: - 2 3 101. Tar Roll Refunds. (Report Undistributed 4 Personal Tares Under Nominal Payments) 5 a. Original Levy and Penalty 6 a i 7 102. Refunds of Miscellaneous County Revenue: 8 a. Special Poor (Not Included in Tar Roll) 9 b. Special Road (Nqt Includedi'Tar Roll) 10 ft��7�.,.--'�"-s7/ ll d. {I 12 (See Table II-A, Page 5, Line 16) � y. 19' dy - 14 103. Refunds of Interest: 16 b. 17 (See Table II-A,Page 5, Line 21) 18 19 104. Refunds of Collections and Commercial. Revenue: - 20 110. County Commissioners - 21 111. Clerk and Recorder 22 112. Treasurer 23 - 113. Auditor - - 24 114.• Assessor 2$. 115: Surveyor 2B 116- Clerk of District Court 27 117. Sheriff - f 28' 118. County Attorney 29 119. Justices' Courts 30 ~ -120. Coroner 31 121. County Buildings 32 122. Elections 33 w 123. Weights and Measures 124. Board of Health ... • 35 125. County Hospital • f 38 126. Highways - . :127. Bridges 38 128. Ferries ! - A � 39 ' 129. Poor Farm - 40 130. Care Poor Contraot Price 41 131. Outside Poor 42 132. County Physician r 43 133. Aare of Insane 44 134. -Care Patients in State Tubergulosis S �• 45 ... Sanitarium .. 46 135. Care Inmates Home for Deaf and Blind 47 136. Care Inmates Other State and Private 48 - - - Institutions - 49 137. Care Delinquent and Dependent Children 50 138. Care of Prisoners ' 51 139. County Superintendent 52 140. County High 8chgol 53. 141. Unolaseifled �d1 54 (See Table II-A, Page 5, Line 27) �j 6 Amount Carried Forward to Page 10 8 _ _... RECEIPTS—CLASSEFIED BY SOURCE Table III—Continued - INTEREST RECEIVED DETAIL TOTAL 1 Amount Brought Forward From Page 7 3 Schedule III. _ INTEREST. - - 4 5 107. Intere4t ' (Cdanty Portion Only) 6 a. On General Deposits 7 b. On Sinking Funds 8 e. On Delinque)t Tax Collections and Sales 10 Total (Spe .Table II-A, Page 5, Line 20) . 11 - 12 108. 1 13 109. 14 Schedule IV. COLLECTIONS AND COMMERCIAL _. 15 -...REVENUE -. 18 110. County Commissioner: 17 a 18 111. Clerk and Recorder: _.-_1B -..a. ._.. - i 20 112. Treasurer: < 21 a. 22 113. Auditor: 23 a. 24 114. Assessor: - - 28-- - 115. Surveyor .:.. 27 a 26 116. District Court: - 30 117. Sheriff 31 3E 118. County Attorney: 33 a - r 34 119. Justices, Courts: 35 a 38 120. Coroner: 37 a 38 121. County Buildings: 39 a. 40 122. Elections: 41 a -42 123. Weights and Measures: - 44 124. Board of Health: 45 a 46 125. County Hospital: - - 47 a. Collections for Care of Patients 48 b. 49 50 I 51 52 53 54 I Amount Carriea Forward to Page ll I 9 PAYMENTS—OLA68IPIED BY SOURCE Table IV—Continued MISCELLANEOUS EXPENSE—DEPARTMENTAL DETAIL TOTAL I f. 1 Amount Brought Forward From Page 8 07 ..3 - Schedule XI. GENERAL GOVERNMENTAL: ' 4 201. County Commissioners: - '+ 5 a. Salaries and Wages 6 b. Maintenance and Operation i. 7. c. Miscellaneous d. a. 3' Y- 5 10. 202. Clerk and Recorder: 11 a. Salaries and Wages 12 b. Maintenance and Operation lO . 13 c. Miscellaneous 14. d. tf .16 203. Treasurer: a. Salaries and Wages - 3 T�: ' 3 b. Maintenance and Operation /3 3. 3 19 e. Miscellaneous '! j.2._ 204. Auditor, - 23 a. Salaries and Wages 24 b. Maintenance and Operation -- 25 c. Miscellaneous 28 205. State Examiner's Fees: - 29 206. Assessor: 30 a. Salaries and wages 31 b. Maintenance and Operation 32 c. Miscellaneous 00 35 207. County Surveyor: 38 a. Salaries and WA a _ 37 b. Maintenance and Operation i 38 e. Miscellaneous 39. .. . d. 41 208. District Court: 42 a. Salaries and Wages - 43 b. Maintenance and Operation J!a 44 e. Miscellaneous (pp 45 d. 47 / 48 _. 49 50 51 - -54 Amount Carried Forward to Page 12, Table III—Continued RMCEIPT8---0LAS8IFIED EY SOURCE COLLECTION AND COMMERCIAL REVENUE DETAIL TOTAL . - -.1 _ Amount Brought Forward From Page 9 " _2 3 Schedule IV—Continued 4 5 120. Highways; ,. 0 a 7 127. Bridges: 8 a. 9 128, Ferries: 10 a, i 11 129, Poor Farm: - 12 a._ Collections for Care of Inmates j 13' b. Sale of Produce 14 e. Rent 15 d. 18 130. Care Poor---Contract Price: 17 a. Collection for Care of Poor - 18 131. Outside Poor: . 19 a. Collections for Care _20 b, 21 132, County Physician: 22 a, 23 133. Care of Insane: ..24. a 25 _ 134. Care Patients in State Tuberculosis _29 Sanitarium: 27.. .. a. - 28 135. Care Inmates Home for Deaf and Blind: " 26 a 30 130. Care Inmates Other State and Private 31 Institutions: y 32 a. Ypa 33 137. Delinquent & Dependent Children: 34 a 35 138. Care of Prisoners: 38 a. Board of Federal prisoners 37 b. Board of Prisoners for Other Counties 38 C. 39 139. County Superintendent: 40 a. Institute Earnings 41 b. Examinations - 42 C. 43 140. County High School: j 44 a. Tuition Outside Pupils 45 b. 40 141, County Fair; 47 a. Admissions 48 b. Concessions 49 (' - c. parrMutuele 50 d. Miscellaneous 51 52 53 pI 54 i Amount Carried Forward to page 13 i 11 - PAYMENTS—CLASSIFIED BY PURPOSE Table IV—Oontfaned - 't MISCELLANEOUS E%PENBE—DEPARTMENTAL DETAIL TOTAL 1 Amount Brought Forward From Page 10 2 Schedule %I. GENERAL GOVERNMENTAL: 3 _4 209. Sheriff: b a. Salaries and Wages 6 b. Maintenance and Operation 7 e. Miscellaneous p 8 d. !1 e. 10 / 11 210. County Attorney; SE a. Salaries and Wages 13 b. Maintenance and Operation / �p 14 c. Miscellaneous ' 15 d. - 16 e. 19 'ddI' 18 211, Justices' Courts: 19 a. Salaries and Wages EO b. Maintenance and Operation 21 - c. Miscellaneous EE d. - 23 e. 24 .? . 25 212. Coroner: 26 a. Salaries and Wages ' ITC 27 Maintenance and Operation 28 e. Miscellaneous y 29 d j4 30 e. 31 3E- 213. County Buildings: 33 a. Salaries and Wages oa.a 34 b. Maintenance and Operation a :3 'j. .... 35 e. Miscellaneous r 36 d. 8 W O 37 e. 38 214. Elections: 39 a. Salaries and Wages I g86 /D 40 b. Maintenance and Operation 41 c. Miscellaneous 42 d. 43 e. 44 / 45 r 46 47 48 49 50 51 fit - .. Amount Carried Forward to Page 14 12 EEOEIPTB- CLA HIED BY SOUME Table III--Continned COLLECTIONS AND COMMERCIAL REVENUE DETAIL TOTAL 1 Amount Brought Forward From Page 11 _2 7 3 Schedule IV---Continued. - - 4 5 142. Unclassified: 6 a. 7 - b. . 8 143. 9 a. 10 b. 11 144. 12 a 13 b. IT 14 145. j 15 s. le b. 17 146. 18 a ,19 b. 20 147. 22 b. 23 24 .. 25 _ 26 .I 27 28 29 30 'fit i1 31 32 33 34 .35.. 36 37 38 40 41 42 43 44 45 461 47 y, 48 49 50 '1 61 32 53 54 Total No. 110-147 (See Table I£-A, Page 5, Line 25) r Amount Carried Forward to Page 16 u in y; Table IV—OOntinned PAYMENTS CLAw FjxD BY PURp08E - -- " MISCELLANEOUS EXPENSE—DEPARTMENTAL OTAL 1 Amount Brought Forward From Page 1q 2 Schedule %I. GENERAL GOVERNM3 4 215. Weights and Measures: 5 a. Salaries and Wages 6 b. Maintenance and Operation 7 c. Miscellaneous a..... _.. d 9 e. 30 11 HEALTH CONSERVATION AND SANITATION: - - 12 . 216. Board of Health: - - 13_ a. Salaries and Wages 14 b. Maintenance and Operation �-3 Miscellaneous - I6 d. 17 -. e. 18. 20 a. Salaries and Wages . 21 b. Maintenance and Operation - ,. 82 c. Miscellaneous - - 24 e. - /,9194rg. 88 - 218. IGHWAYS, BRIDGES, FERRIES: .` .. .. . 97 a. Salaries and Wages 28 b. Maintenance and Operation ,FF 29 -c. Miscellaneous d. i 1 31 + 32 33 - 219. Bridges 34 a. Salariea and Wages r,.i 85 " - b. Maintenance and Operation - /��� 0 - 36 - c. Miscellaneous ,/ '9 d. as - 39— e - 40- .220. .Ferries: 41- - a. Salaries and Wages - _ • - 49 b. Maintenance and Operation - - 43 . e. Miscellaneous 44 d - - . 45 e. 46 47 - 48 49 50 51 52 53.. - - 54 Amount Carried Forward to Page 16 14 i Table III-Continued RECEIPTS-CLASS ED gy SOURCE Schedule V-A (Reduction of E77� TAL Amount Brought Forwar 3. 201. County Commissioners -4 5 202. Clerk and Recorder 6 7 203. Treasurer 89. 204. Auditor a10 11 205. State Examiner a 13 206. Assessor 15 207. County Surveyor _ 18 1 . 17 208. District Court .. _ 18 7i 19 209. Sheriff 20 8 21 210. County Attorney 2E ....i 23 211. Justices' Courts 94 - .. t 25 212. Coroner 26 27 213. County Buildings : s ' 28 29 214. Elections - 30 31 215. Weights and Measures $3 216. Board of Health 34 35 217. County Hospital i 36 37 2171h- Compensation Owners Slaughtered Stock 33 ,.39 218. Highways 41 219. Bridges 42 220. Ferries 43 221. County Poor Farm 44 222. Care Poor-Contract Price 45 223. Outside Poor 46 224. Care Poor Outside Institutions ' 47 225. County Physician 48 226. Care of Insane 49 227. Care Patients in State Tuberculosis Sanitarium - ,t . 50 228, Care Inmates Home for Deaf and Blind 51 229. Care Inmates Other State and Private j 52 Institutions ((� 53 54 Amount Carried Forward to Page 17 15 PA4MENT9—OLASSIFIED BY PURPOSE Table IV—Oontinued f MISCELLANEOUS EXPENSE—DEPARTMENTAL ETA Ij j TO 1%ry/ 1 Amount Brought Forward From Page 14 2 Schedule %I. CHARITIES AND CORRECTIONS: f 3 221, County Poor Farm. 'L. - 4 a. Salaries and Wages 5 b. Maintenance and Operation - a e c. Miscellaneous a . 7 d. 8 e. 10 - 11 222. Care Poor—Contract Price: 12 Q �1 / �/-q--5 4 13 223• Outside Poor: 14 a. Salaries and Wages - 15 b. Maintenance and Operation 57 d - i 18 c. Miscellaneous 17. d. 18 224. Care of Poor in Outside Institutions: 19 a. Salaries and Wages 20 b. Maintenance and Operation. . - -E3, c. Miscellaneous 22 d. 23 225. County Physician: 24 a. Salaries and Wages 25 b. Maintenance and Operation 20 e. Miscellaneous E7 d. - 28 220. Care of Insane: 29 a. Salaries and Wages 30 b. Maintenance and Operation 17 31 c. Miscellaneous - 32 d. ... 33 227. Care of Patients in State Tuberculosis 34 Sanitarium: - - 35 a Salaries and Wages 38 ' b. Maintenance and Operation 37 c. Miscellaneous - ^�•- �. d. �.. 39 E28. Care Inmates Home for Deaf and Blind: 40 a Salaries and Wages - 41 b. Maintenance and Operation j42 c. Miscellaneom /.11'7 43 d. 44 229. Care Inmates Other State and Private 45 Institutions: 48 a. Salaries and Wages 47 b. Maintenance and Operation 48 c. Miscellaneous - b 49 d. 50 230. Care Delinquent and Dependent Children: - - } 51 a. Salaries and Wages - - 52 b.' Maintenance and Operation 53 c. Miscellaneous 5 r Amount Carried Forward to Page 18 -- - --- -.---------- --- . 16 RURIPTS—OLASSIFIED .BY. SOVDAM . Table III--Matinved Schedule V•A—Continued REFUNDS, _ ..DETAIL TOTAL ,y 1 Amount Brought.Forward From Page 16_ 5� __;sg4—Sari°.��Slan4u�nt-�n�➢aRe�II�nt.�4ildr�.a.---- __.__ � � ._H. -_----- 9 -238 Coun High School �— _ ...._ a Q 11 234. County-State and Other Faire 1 { 15 . 16 .238 Unclassified - 6 287. 18 299. - TotALK0 0. 20124Q_(HeaSabla.II.B,.PagA.H,.Lma.ej __ .-- - ._.? 23 84 26 y. .Schedule V B REFUNDS OF INTEREST:j.. _ ._. ._.�.... .. .�.. -�.. 1. 98 _ 30 241 Refunded Interest on Bonds - — t:81 242 Refunded Iatereat on Warrants — {, c_ 8r S 83 Total (See Table II-B, Page 6, Line 12) X84 y, 38 t 4 --- - 0 243 PRINCIPAL _ +� -- a $ef®ded Principa] Bonds "--T2 b Refunded Principal Other Debt ` 4 44 - - _ P 45 -�-1 47 tt '54 Amount Forwarded;to Page 19 �j.�� 71- � ` s roc• 17 PAYMENT&—OLASSIFIED BY PURPOSE - f Table IY—001dinued 1 MISCELLANEOUS EXPENSE—DEPARTMENTAL - T IL 301L 1 Amount Brought Forward From Page 18 2 Schedule %I, CHARITIES AND CORRECTIONS: 3 4 231. Care Prisoners: _ 5 a. Salaries and Wages Y9 60 6.. . b. Maintenance and Operation `d - 7 c. Miscellaneous / i 8 d. 9 . a. v 10 11 EDUCATION: 12 p 13 232. County Superintendent: - 6 14 a. Salaries and Wages / a� 15 b. Maintenance and Operation 16 c. Miscellaneous 17 d 19 20 233. County High School: 21 a. 9ela*iee--end- 22 b. Maintenance and 0 eratioa P 23 31jeseunaeous 24 a. E5 e. s7Z,2 5 /S3'�o io 26 234. County, tt, and Other Faire. i 27 a. Salaries and Wages 13 oo; 28 b. Maintenance and Operation 29_ c. Miscellaneous 31 e. P32 235. Damages and Judgments: 34 b. 36 238. Public Administrator: a. Salaries and Wages ' 38 b. Maintenance and Operation 39 ..-. . e. Miscellaneous .40 237. Cattle Slaughtered: - - - 41_._._. .. - s: 42. ,.._... . . b 43 238. Industrial Accident Premiums Y 44 a. 48 `crI 47 " 49 - 50 r' 51 52 . .. 58 54 Amount Carried Forward to Page 20 Table III-Continued. RWRIPTS-OLASSIFIED BY SOUROM - , REFIINDS-INCOMING DETAIL - TOTAL Schedule V-C-(B•eduetion of Capital Outlay) 1 Amount Brought Forward From Page 17 2 3 244. County Buildings and Grounds 4 245. County Building Furniture and Fixtures 5 246. Hospital Building and Grounds 8 247. Hospital Furniture and Fixtures �i 7 248. New Roads 8 249. New Bridges 9 250. Ferries 10 251. Toole and Machinery j 11 252. Poor Farm Land and Buildings ' 12 253. Poor Farm Furniture and Fixtures 13 254. Live Stock -- 14 255. County Jail and Grounds - _.: 15 256. Jail Furniture and Fixtures 18 257. County High School Building and Grounds I. ' 17. 258. High School.Furniture and Fixtures 18 259: 19 . _ 260. County Fair_Grounds and Buildings 20 County Fair Equipment. - -- 21 262. Unclassified �. E2 263. __...E3 264. !. E4i . 265. 28 -2 _ . 28 29 30 Schedule VI. RECEIPTS FROM COUNTY -31 INDEBTEDNESS: - 32 as BONDS: - - 34 301. Principal 35 302. Premium (See Table II-A, Page 5, Line 31) 38 303. Accrued Interest _.37 . 304. t.:.. - 38 305. 39 OTHER DEBT: " 40 306. 41 307. 42 308. 43 309. 44 310. - .._.45 311.. . - 46 312. 47 48 - 49 i 50 51 52 _5s. I II _ 54 W I I Amount Carried Forward to Page 21 PAYMENTS—CLASSIFIED BY PURPOSE Table IV—Continued MISCELLANEOUS EXPENSE—DEPARTMENTAL DETAIL TOGA _.:_ . _.. 1 Amount Brought Forward From Page 18 x-0 P- >- ..2. Schedule XI. UNCLASSIFIED. - - - 3 239. Grasshopper, Gopher, Insect Expense 4 a. Salaries and Wages 5 b. Maintenance and Operation , .6.. e. Miscellaneous ', 7 d. 8 240, Widows Pensions 9 10 241. Old Age Pensions 11.. a. -5D 12. 242.. Burial of Soldiers 13 14 243. Libraries 15 a. Salaries and Wages - - 10 b. Maintenance and Operation _17 c. Miscellaneous - 18 244. City Taxes and Assessments 19 a. 20 245. County Agent and Farm Bureau 21 a. Salaries and Wages - 22 - - - b. Maintenance and Operation 23. c. Miscellaneous 24, 248. County Nurse 25 - a. Salaries and Wages /p. ao , 4 26 b. Maintenance and Operation Q7_. . c. Miscellaneous - 28 247. Home Demonstration Agent 99: a. Salaries and Wages - 3 30. b. Maintenance and Operation ! . . 31. c. Miscellaneous 1 32 248. TAX DEED EXPENSE„ - 1 33 s. Salaries and.Wages 34 . b. Maintenance and Operation 35 _. c. Miscellaneous / ;z-1 oT 3Q _. 249. Abandoned Horses 37-, , a. Salaries and Wages 38 b. Maintenance and Operation 39 e. Miscellaneous .. 40 250. All Other Miscellaneous Expense - ? 41 a.. Salaries and Wages 42 b. Maintenance and Operation 43 c. Miscellaneous - 44 251. } 45 48 252. , 47 a 4 148 253. ... 49 a. 50 254. i 52 52 255. Y 53 Total Miscellaneous Expense 201-255 _ 54 (See Table II-B, Page 0 Line 4) Amount Carried Forward to Page 22 E0 / /�/ 91 9 0`� 61/// � 1J//1 q, D RECEIPTS-40LASSIFIED BY SOURCM - Table III—Continued - Schedule VII NOMINAL RECEIPTS - DETAIL. TOTAL 1 Amount Brought Forward From Page 19 ) ;' / / '•"� /i� 2 3 SINKING.FUNDS RECEIVED FROM: 4 401. Bonds 5 402. Other Debt J 8 7 INVESTMENTS: 8 403. Sinking Fund.,Securities Sold 9 404. ... 10 _._... 11 . TRANSFERS: - 12 405. Between County Funds 13 408, Between Trust and Agency Funds . .. 14 W/- 16 MISCELLANEOUS: 17 407 Undietribnted Personal Taxes 18 408 Petty Cash Fund 19 EO __ Schedule VIII. OFFSETS TO OUTLAY. 22 GENERAL GOVERNMENTAL: . . ,�.. - 23 501. County Buildings and Grounds 24 502. County Building Furniture and Fixtures 25 i ... 26 HEALTH CONSERVATION AND SANITATION: 27 ,503. Hospital Building and'Grounds l' 28 504. Hospital Furniture and Fixtures - 29 i _ 30 HIGHWAYS, BRIDGES AND FERRIES: 31 606. Roads - 32 606. Bridges - _.33 507. Ferries .. '. .. 34 508. Toole and Machinery 36: 38 CHARITIES AND CORRECTIONS: - 37 509. Poor Farm Land and Buildings 38 510. Poor Farm Furniture and Fixtures ..39 _ 611. Live Stock 40 612. County Jail and Grounds 41 513. Jail Furniture Fixtures 42 514. . ure and _43. . - 44 EDUCATION: - - 45 515. County High School Building and Grounds. ' 46 516. High School Furniture and Fixtures 47 48 MISCELLANEOUS: 49 517. Stores Sold 50 518. County Fair Grounds and Buildings , 51 519. County Fair Equipment 52 520. 53 521. - Total County Receipts—All Sources :::LAmount Carried Forward to Page 23 1 r A 68. � 1 21 PAYMENTS—CLASSIFIED BY PURPOSE - Table IV—Ooatinued 7Brought OUNTY INDEBTEDNESS DET 1 rd From Page 20 _..2 _-, 3 -... ..4 5 . 301. On Bo nds 6 302. On Warrants 7 303. On Other Debt 8 Total (See Table II-B, Page 6, Line 10) 9 10 PRINCIPAL: 11 304. Bonds OM's. oo 12 305. 13 306. Other Debt 14 O p:p 16 Schedule %IIL NOMINAL PAYMENTS le SINKING FUNDS, PAYMENTS TO 17... - 401. From Revenue 18 402. From Other Sources 1;i 20 .. INVESTMENTS: - 21 403. Sinking Fund Securities 22 24' TRANSFERS: 25 405. Between County Funds 26 406. Between Trust and Agency Funds _/d fo 467 27 ff /�la. T/ 28 MISCELLANEOUS: ,29 407. pdistributed Personal..Tazea '30 408. Petty Cash Fund 81 Schedule %IV. CAPITAL OUTLAY - .. 32 GENERAL GOVERNMENTAL: 33 m501. County Buildings and Grounds 34 50__2. County Buildings Furniture and Fixtures 35 HEALTH CONSERVATION AND SANITATION: i 38 503. Hospital Building and Grounds 37 604: Hospital Furniture and Fixtures 38 HIGHWAYS, BRIDGES AND FERRIES: 39 505. New Rosde - ✓ -`8,3 5) - 40 - 506. New Bridges _ 3: 41 507. Ferries , 42 508. -Toole and Machinery - 43 CHARITIES AND CORRECTIONS: 44 509. Poor Farm Land and Buildings h 45 510. Poor Farm Furniture and Fixtures G5. o 0 8 46 511. Live Stock 47 512. County Jail and Grounds 48 .513. Tail Furniture and Fixtures - 49 514. . 50 EDUCATIONAL: - 61 515. County High School Buildings and Grounds , 52 516. High School Furniture and Fixtures 83' 54 Amount Carried Forward to Page 24 Table III—Mntlnued -- BECEIPT"LA88IMD By SOUROE . Schedule I% TRUST AND AGENCY RECEIPTS DETAIL TOTAL 1 _ (See Note 3,.Page 2) _ 2. ._ . Amount Brought Forward From Page 21 4 801.. State 5 602, Cities and Towne 8 603 General School Funds n - o 10.3 7 604 District School Funds ✓�MQ '� / 8 605. Irrigation Districts . 9 606._-Estates �;o o e g ... .10 ,4 807. Redemption _. / q�7'3 3 0 ge 11 608. .Ger¢aer 3411(? o 12 --.40A, Diatri4t Court feposit 13 610 Protested Taws (T. & A. Portion) 14 611 -r _ _. . .�� - ✓ 813. ' ..�,1 614, ..7T q �. 22 A 24 29 j .�'v _ l�;J`• `;tiC,�./w�-t.G e 0 A,,,i.8.a�. ,, •d u.rib-�i— 'i.�.v ' .1 h7 ` �uR n 1. 28 2 ° _ 31 32 34 r 35 i. 36 ? 37 38 TOTAL RECEIPTS--ALL SOURCES �.. i 39 RECONCILEMENT - f .40. _ 41 a. Treasurer's Cash Balance Beginning of Year 42 b. Total Receipts, All Sources, as Above , 43 e. Amount Stores Dispensed and Charged b O 44 During Year 45 d. Amount Warrants Cancelled During Year s ✓ 46 e. Amount County Warrants Outstanding End 3 17 of Year k 48 f. Amount Trust & Agency Orders Outstanding 49 End of Year 50 g. Error Account - 52 i. 52- 't GRAND TOTAL (This Must Check With "Grand Total?',Page 24) _ 23 � PAYMENTS—OLA88IFIED BY PURPOSE Table IV—Oontinned CAPITAL OUTLAY DETAIL } S� TOTAL :I Amount Brought Forward From Page 22 e v _.2.. Schedule BIV.. MISCELLANEOUS:_ _4 ,517. Stores (Total Amount Paid for Stores During Year) 8 518. Fair Grounds and:Buildings 7 519. _Fair Equipment. ' _8 J-0 Total County Payments—All Purposes 11 12 Schedule %V. TRUST AND AGENCY PAYMENTS. 13 (See Note 3, Page 1) _14 15__ 601. State �' 0 O �. ✓ ,: 16 602. Cities and Towne . .. . � ✓ - - i_; IYtt__ 603. District School Funds 18 604•. Irrigation Districts _ 7 a ig 605. Estates - ..gb— _. 606....Redemptions - t ._i.... 7a2.. 3.� ✓ _ - . 21 807. Coroner / oP�o ✓ 2g, 808. District Court Deposit .. - 2g 809.. Protested Taxes (T. & A. Portion) _... .. - . .. _ _. 24 810 M' ratory Stock Taz (T. & A. Portion) h I 85 811 �� �. \ .. �� � _ ✓ - __ -2g 618 „��J.-E.f _ O1 /D� ✓_ 4 ^t 27' ..M. :,. . .... . .. _. i r EB 814 gI Total Trust and Agency Payments i.,_ 33 34 37 -. TOTAL PAYMENTS—ALL PURPOSES - 77 ' 6 0\ 89-_ RECONCILEMENT `�/.... <g(p X 11 qi 40_. - a Treasurer's Cash Balance at End of Year _ _.. N.J �'p / 7 41 -b. Total Payments, All Purposes, as Above- _ 42 c. Amount County Warrants Outstanding _ _'. Year oqc' 3�J 43 . Beginning Of _ / . .. 44 d. . Tract and Agency Orders Out- Amount Beginning of Year .- ' 45 standing 8 8 _� € _. 48 e.. Error Aceannt .. 47::_ 46 : g. h. .80T. GRAND TOTAL (This Must Check With Grand Total," Page 23) 84 /C-- OPERATION Or CASH AOOOUNTS, OODNTY rONDS-ONLY Table V c FUND.. BALANCE RROEIVED AND TOTALS PAID AND BALANCE OBABOED OEI4DITED' July 1, 193 ., ---3, _ .4enel'a] Fend ' :__._ ._ 3 _Road Fund 3 Poor Fund _ 4 Bridge Fans 4 W3 ;r. 4 ¢o /o a t7 7Q �( a - ', w, 8 Bond Sinking Fund 6/e'! _ /o 7 Bond Interest Fund o - .._ 8 -,- - Institute Fund 9 tndretnbuted Personal i - 10 _ Tax _Fund - / vZ !•. • '� . a o r 11 Protested Tax Fund3 S 3 (County Portion) gag�F -r 13 beauty High School `• ;` • - - �. 14 County Fair Fund_. ,f �t_- -, {/. to Stock '- v 6 a7nd (County Portion) t d $al see net el fWf ant -'T em e} � a 79 4 OPERATIOIP OF WARRANT AOOOUNTS, MONTY rUNDS ONLY eF FUND oDT9TANI_ING :.., July.d, 19 ISSUED TOTAL - REDEEMED - ODTSTANDINO AND CHARGED June ._General Fund a 40- ! - z saga Fans o 8 ° C�/ lie .3. .,.`_..Poor Fund �Bf /5I :�f`" �1 -- 4, --,$srdge,Fund---- 3 3 / c! 6G .........8 ...._ 8rg1C School Fund County Fair'Fund_. _ ✓ ! �� / / _. �!__ 0 / . ...Protested Tai'lFand ✓ i -=.—& _......Personal Tax Fund l ._.:...14 17 .... 18, t Totale fi 1�' l �. TAXES RECEIVABLE (DELINQUENT TAXES) COUNTY PORTION, INOLUDINO PENALTY Table VII !' YEAR —_ —— —.REAL PERSONAL CLASS "A" CLASS 'B" TOTAL r yag � Go �,y 60 jv- / 5 0 3 4 Ila � 9 M Y !' �y� i " J (Balances Must Agree With C unty savors Total Cariied to-Assets Page 3, Line 5. 1/ r LANDS, BVII.DINOS AND PURNITuRE AND FI%TIIEES lvm LAND BUILDINGS AND FIXTURES 1 VOUrt Hene0 a oo OQ p r z t,.3S.oepital i , .3 Peet House 4 Poor Farm / o O 00 .ia, 0 aa.11 5 «rCUUaty $i h School / 77 �a D. / i i v—C7 r-p E Jail at Jail at - 10 jail at i1 �ounty _ . _ c�J--1:.0 s-+✓ ./ '9-9 a-D lE 18 _ 19`... Total Carried to Assets, Page 3, Linea 28 and 30. / BRIDGES Table I% - i - _n NAME OR LOCATION DETAIL TOTAL 1 C V- e ke 3 d• 3 �- k1Lo- r 7 c o i 4 k � ?� y c3 0 13 15 16 �� Wit.-�.� u—✓ - °�4 T, g � 17 ,n 21 22 R�,rtT.wb�a. I"v,ti-c.•�� fJ N�c.TfTU ,O G O , n 24 n ? r - . 25 _" d.Qi..,e-1.�) J.._e.n.F�J ��_c -r'�'.! � 1:0;'J,'f 27 (�--� .��i f `�-�_�o�c-J 28 � +J7 Pv l 34 /931. �S��.g// ;. j y 37 9 , 1' 38 { 89 i 40 41 42 43 - 44 i 45 46 ' 47+ 49 49 50 {... 51 ' k 54 Total Carried to Aeeetd, Page 3, Line 38. nm,. DETAIL OF BOND ISSUES OUTSTANDING—(Note 4, Page 1) Table X Purpose Int. Interest Term Option Sinking Fund Outstandin�iI i i ii I I t ate Payable of Bond Requirements June 30, 19,=...:. =�ab Table X- - :.D To Is, Ctied ti Liabilities, Page 4, Line 19. DEPRECIATION CHARGES. (See Note 5, Page 1) Table XI Book Value Rate Balance of Dep. Credited .r 'emeRalance KIND OF ASSETS Chgd. Aect. Durung Year 1�0, 19A9 of Assets June 30, 19h9a -Z 06 61 c- 40 0-0 a�j 5-e�;7 107 Ird eI• 711-10 Total Depreeiation Credited During Current Year Carried to Table I-B, Line 40. 28 - 4 } -_ TRUST AND AGENOY ASSETS AND T,TA ILITIES .f Table XII ASSETS LIABILITIES - 1. _-__..1.-..Cash _ � � �� 1. Trust and Agency a Reserves �1�',, r_..fj�„ •. _ 3 IL Tries Receivable: / r 4. -.. ..Year 19-',x.-9--/. "A„ la4.... 1113 - II. Treat and Agency Orders Outstanding j 9 n 19A "B" C. 10 „A„ 13 �._.... . . _... .. . ..�; eel 14 „ 19-- "An 18 „ 19...----- "A.11 17 a 19 _ "B^ l _.._ - ash a id Ta Belau se Ui at Agree With County Treasurer) - Total Assets - D� Total Liabilities p4 A, VALUATION OF PROPERTY.SUBJECT TO TAXATION Table XIII - ASSESSMENT MADE 19...-.... _ t FOB PURPOSES OF COUNTY GOVERNMENT " CLASS OF PROPERTY �, ��tnal Valuation �i4eeeeeed"�slue 1 Real Property a Personal Property 3 Railroad Property 4 Telephone and Telegraph Property Ilk 5 Express Companies ...,8. - l0 19 13 14 15 Total COUNTY TAB LEVIES FOE THE YEAR 19_ ....... Table $IV - FOR PURPOSE OR FUND LEVIED Amount of Mille Amount of Taxable Valuation Levied Levies 1 General Fund 9 Road Fund ._ 3. Poor Fund - 1 <:, •:, i 4 Bridge Fund .b Contingent Fund _ , .9 Bond Sinking Fund r 7. Bond Interest Fund %y 8 County Fair Fund - 10 L i_i. Total Levies for County Purposes TRUST AND AGENCY LEVIES FOE TEE YEAR FOR PURPOSE OR FUND LEVIED Amount of Mills Amount of Taxable Valuation Levied Levies i 9 11 -, T1� c I f 1 i2 IAN' �. ._ `. DISTRdCT SCHOOL.LEVIES 'No. Mille- No. Mills . No. Mills No. Mills No. Mille No. Mille . l 3 x " l3. 5 AID / D f ,-7 /.u. a ;L Table 8V SUMMARY OF OIMM'S PETTY LEDGER ACCOUNT OF TREASURER'S FINANCIAL STATIONERY CHARGED . BALANCE _CREDITED ON HAND _ JUNE 80, .. NONo. to - No. No. Dr. 19 1 a, No. Cr. No. to No. Form No. AN 5' - 6dnn /s S . : / R` D �. 3 (- 1 r✓ � _ �r39 9 � . - �q �.tiD _. _:.�N �� _ ✓_� _ .: ./ �' 3 _ l 3 S3. .. ,.. �;��.�. c�9 s2c^—'L�r� 31a.�Lt of i I ! NOTE—Aeeo t by number of ieceipts chi ed and credited nd not by OMINAL VAL of reoeipte. COUNTY CLERK'S AFFIDAVIT qtheforeg�mg OFD M�/�NTANA County = \°--..... J, . .. ... . .. .... y Cleric in and for the county aforesaid, do solemnly swear t report is a full and true-statement of the financial condition of the County of....... ............... State of Montana, for the fiscal year ending June 30th, 19A� to the best of my knowledge and belief, so help me God. County Clerk. ? ubacrib and sworn to before me and in my presence this ....:.................. .!� Lf.------•--------------day of ------------------------..., f � 1 NOTE:—Before submitting to this office, run the copyon adding machine to see that there are no errors in copying. 32