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/MOE TWO TIM IFLATIKAD COURIER Poison. Montana Thursday. gepleadier 3. Mt Bonds Outstanding Total Outstanding Indebtedness Less County Fund Balances: • Cash, available for debt reduction 125.271.07 . $245,814.37 34.069.04 MONTANA OFFICE OF STATE EXAMINER HELENA August 21. 1936. CITY OF 'OLSON To the Honorable Mayor and Council of the City of Paton. Montana. Gentlemen: We herewith submit a report of the regular annual examination ot the rec- ords' and accounts of the City of Poison as made by A. E. Williamson. 2nd Ass instant State Examiner, said examination commencing on the 17th day of Augupst, 1936. and concluding on the 19th day of August. 1936. OFFICERS Mayor Clerk Treasurer Police Judge Chief of Police Attorney Mr. J. H. Cline Mr. R. B. Davidson Mr. Prank Napton Mr. M. M. Marcy Mr. Leo James Mr. Lloyd I Wallace VALUATION Assessed Value for Year 1935 Taxable Value for Year 1935 TAX LEVY FOR 1936 Fund General Library Park Fire Band Airport Bond. Interest and Sinking Total Levy $1.169,881.00 $ 343.205.00 MONTANA OFFICE OF STATE EXAMINER HELENA August 21. 1936. COUNTY OF LAKE To tate Honorable Board of County Commissioners and the County Attorney of Lake County. Poison Montana Gentlemen: We herewith submit a report of the regular annual examination of - the books, records and affairs of the County of Lake as made by A. E. Williamson, Second Assistant State Examiner: said examination commencing on the 5th day Of August, 1936, and concluding on the 19th day of August. 1936. - - - County Treasurer Mr. T. J. Farrell To Balance in all funds at time of last examination July 10, 1935 $168,447.82 To Receipts from above date to August 5. 1936 800.539.19 By disbursements during same period Balance in all funds on August 5, 1936 CASH RECONCILEMENT Cash and Cash Items In Office Security State Bank. Poison Bank Balance Levy Less Outstanding Checks 15 Mills 2 Mills 2 Mills 2 Mills 1 Mill 1 Mill 7 Mills 30 Mills OPERATION OF GENERAL CASH ACCOUNT To Balance in all funds at time of last examination on July I. 1935 To Receipts from above date to August 1. 1936 , By Disbursements during same period Balance in all funds August 1, 1936 CASH Cash and cash Items in Office Security State Bank, Poison Bank Balance Less Outstanding Checks: No. 2239 No. 2242 No. 2245 RECONCILEMENT 83.000.00 150.00 70.50 DEPOSITORY SECURITIES Lake County and City of Poison Warrants CASH FUND BALANCES Fund General Water 1922 Bond Library Band . ...... Airport 1932 Bond . Sidewalk and Curb Oil District No. 6 Sewer District No. 7 Sewer District No. 5 Total WATER COLLECTIONS To Water Collections. July 1. 1935. to August 1, 1936 By City Treasurer's Receipts for same . BEER LICENSES To Beer Licenses issued, period as above _ By City Treasurer's Recipts for same DOG LICENSES To Dog Licenses issued, period as above By City Treasurer's Receipts for same OTHER LICENSES To Miscellaneous Licenses issued, period as above By City Treasurer's Receipts for same BUILDING PERMITS To Building Permits issued. Period as above BY City Treasurer's Receipts for same POUND FEES To Pound Fees Collected, period as above By City Treasurer's Receipts for same POLICE COURT FINES To Fines collected, period as above• By City Treasurer's Receipts for same $12,225.34 3.220.50 OUTSTANDING INDEBTEDNESS Judy 31, 1031 Bonds Outstanding: Series 1922. Water Bonds Series 1936. Water Bonds Series 1936. Funding Bonds Warrants Outstanding: Water Fund General Fund Library Fund Airport Fund Special District Obligations: Sidewalk and Curb No. 2 Sidewalk and Curb No 1 Oil District No. 6 . Sewer District No 7 Total Outstanding Indebtedness July 31. 1936 COMPARATIVE STATEMENT Net Bank Balance First National Bank, Missoula .. Ronan State Bank, Ronan Ronan State Bank, Ronan Bond Retirement Fund Flathead State Bank. Poison (Closed) .... Farmers State Bank, Pablo (Closed). Mission State Bank, St. Ignatius (Closed) $ 4,306.36 $ 6317 . 8 $ To '7 Receipts Issued By County Treasurer's Receipts $90.624.21 81.619.37 $ 9.004.84 None To 7 Receipts Issued By County Treasurer's Receipts $ 9,004.84 3 . 373 77 To $ 73.538.72 2.064.57 SPECUEL ROAD TAX -1935 Balance $ 231.27 6575.49 226.42 13.63 418 35 69.11 1.012.55 59.37 42.93 327.27 28.45 SPECIAL POOR TAX -1935 To 8 Receipts Issued By County Treasurer's Receipts smell's'. los') TAX -1931 6968.987.01 799,929.85 $169.057.16 $ 4.097.83 Net Indebtedness June 30, 1936 $211,76533 COMPARATIVE ATATEMENT Net Indebtedness June 30. 1934 Net Indebtedness June 30, 1935 Increase during fiscal year Net Indebtedness June 30, 1935 Net Indebtedness June 30. 1936 Decrease during period from close of last fiscal rear to Decrease from June 30, 1934 to date of examination. Ju $250,939.28 266.154.32 $ 15,2151R $266,154.32 211.76533 date $ 54388.99 Ile 30, 1936 $ 39.173.95 - --- Clerk of the District Court COLLECTION OF FEES AND FINES To Fees collected July 1, 1935 W August 1, 1936 To Fines collected during same period Total Collections By County Treasurer's, Receipts for same TRUST FUND To Balance In Fund July I. 1935 To Receipts from above date to August 1. 1936 By insbursements during same period Mr. James Harbert $ 1.681.75 1.00 • 1,682.75 $ 1.68275 I 415.97 1.315.30 $ 1.731.27 1.518.58 $ 71.474.15 Balance in Trust Fund on August 1. 1936 $ 212.69 $ 64.514.28 D e t a in $ 25.405.57 Case Balance Civil No. 144 . Probate No. 418 $ 5 . . 3 % 39 1 Cr i minal No. 224 Probate No. 429 2.00 $ 379.17 $ 107.10 3 928.16 $ 2.150.90 $169,057.16 $ 14.00 • 14.00 1181 14.00 14.00 smcisz. POOR TAX -1036 To 3 Receipts Issued .1 6.00 By County Treasurer's Receipts 6.00 DRIVERS' P11311111T6-1636 Permits Issued By Cancellations 4.00 BY County Treasurer's Receipts 1.619.06 DEZOSITORY SECURITIES Security State Bank. Pols= Lake County Warrants: General Pond $ 7.717.90 Road Fund 6,521.98 District No. 23 ............ ......_ ....- . 420000 District No. 23, High School 1.352.72 Corporation Bonds $ 9,004.84 Home Owners' Loan Corporation Bonds Federal Farm Mortgage Bonds ......... .... : City of Poison B w ___ United States Treasury Bonds M.! . 1 1 ._-G __ Federal Land Bank Bonds - .- 1, xw-TI Saskatchewan Bonds --- - --- Republic of Haiti Bonds Boundary County. Idaho. Bonds 628000.00 15,000.00 25.500.00 484.12 2.372.81 220.00 957.73 $ 64.35 300.00 334.25 10.56601 July 1, 1935 Aug. 1.1936 Bonds Outstanding $ 78.169.20 $ 06.500.00 Warrants Outstanding 4.667.51 4,034.06 Special District Obligations 15.541.15 11.164.61 $ 98377.86 $ 83.699.27 83,69927 Reduction di rng period $ 14.678.59 EXAMINER'S NOTES The records of the Clerk and the Treasurer were written up to date and in a neat. manner. All moneys collected were properly accounted for to the City Treasurer as shown by the records of the several officers. Even after taking into consideration the $5.000.00 Federal Deposit Insurance the deposit in the bank is slightly in excess of the securities furnished by the bank. The City Treasurer has filed a suitable Official Bond in the amount of 63.000.00. The Official Bond of the Police Judge was written in 1934 and evidently covers a pervious term of office. The Supreme Court has held that'll new bond must be filed for each separate term of office, The Oath of Office on the bond of the City Clerk has not been fully executed. not being notarized. With few execeptions the claims for the period were in very acceptable form. Claim No. 1818 was not signed by the claimant. Claim No. 1656 was not approved or at least shows no approval signature of the Mayor. Claims No 1811. No. 1828 and No. 1801 have not been acknowledged as re- quired by law. A very substantial reduction is noted in the Outstanding Indebtedness, which Is very commendable. The old outstanding bonds have been refinanced by the issuance of funding bonds at a greatly reduced rate of interest, which shows that. the affairs of the City are being handled in a businesslike manner. Respectfully submitted. FRANK H JOHNSON., State Examiner Per R. N. HAWKINS, Assistant State Examiner. A. E. WILLIAMSON Second Ass't State Examiner. $ 840.00' MAC Bowan State Bank. Ronan Custodian's Receipts of Helena Branch of Federal Reserve for Federal Farm Mortgage Bonds Home Owners' Loan Corporation Bonds _ . Lake County General Fund Warrants $ 129.00 Lake County Road rtrid Warrants 129.00 Town of Ronan Warrants Total Total . ^ Pleat National Bank. Missoula $ 49 . 30 Custodian's Receipts Helena Branch of Federal /Reserve tor 49.30 Montana Funding Bonds ---- Federal Reserve Cashier's Checks $ 5200 52.00 Total Ceiturty Clerk and Recorder COLLECTION 08' FEES $ 30.50 To Recording Fees collected July I. 1935 to August 1. 1936 30 . 50 To Candidates' Filing Fees To Ronan Election Fees, 1935 To Ronan Election Fees. 1936 To Poison Election Fees. 1936 $ 15.00 j Total Collection for the period 15.00 By County Treasurer's Receipts for same 1168.500.00 1 4.034116'i - PETT1I CAUL FIINTE To Authorized Petty Cash Fund • By Cash on Hand and in Bank_ By Claims not Reimbursed Less Checks Outstanding No. 1175 No 1180 $ .35 50 00 Fund Stiorta, Error in reimbursing Check No 1158 OUTSTANDING INDEBTEDNESS $11.16411 t , 'Warrants Outstanding: General Fund 03.699.27 Road Fund Poor Fund Bridge Fund Insect Pest Fund Sinking Fund Weed Fund Refund Fund Motor License Fund Total Warrants Outstanding Bonds Outstanding: Series of 1926 Series of 1932 Series of 1935 Total Bonds Outstanding Total Outstanding Indebtednes on June 30. 1936 $ 71.09 179.18 $ 1823.00 * 6 1.823.00 I 19,892.60 16,000.00 2,975.00 14,600.00 6,800.00 9.500.00 10.00000 3,000 00 3,000.00 2,000.00 88.76760 $ 9,00000 55000 872.43 7.69412 3,.53 Total as above Sheriff COLLECTION OF FEES To fees collected July 1. 1935 to August 1, 1936 By CowityTreasurer's Receipts for same $ 212.69 Mr. J. 4. Taulbee fi 277.00 $ 277.00 Sintire of the Peace Mr. M. M. Skyey COLLECTION OP FINES To Flues and Forneitures collected JUlF I. £936 to August 1, 1936 $ 392.00 By Costs deducted by Justice 35.00 Pa' State Game Warden's Receipts 145.00 By County Treasurer's Receipts . ... 21.2.001 $ 392.00 Justice of illas Peace Mr. Everett Salter To Fines and Forfeitures collected from July 1, taw. to Aug. 15. 1936 $ 320.58 By costs deducted by Justice fa 26.50 By State Game Warden's Receipts 25.00 By County Treasurer's Receipts 82.50 Amount due County and State Detail: Fines not remitted. Case No. 163, State Case No. 154 State Case No. Va. State Case No, 172, State Case No. 173, State Case No. 174„ State Case No, 139. State Case No, 194, State Case No. 200, State Case No. 209. State $ 134.00 $ , 186.50 versus Johnson $ 33.00 County versus Smith 22.50 State Game versus Webb 2.50 County versus Hellen 22.50 State Patrol versus Brambough 47.50 State Game versus Scearce 25.00 County versus Hodge 5.00 State Game versus Smith 4.00 State Patrol versus Doyle 10 00 County versus Trooper 22.50 State Game Total S 186.50 Paid to State and County on Aug. 19. 1936 $ l86.50 Balance due on August 19: 1936 . ...... .._ None Coroner Deceased Edward 14 White Frank Johns S 21.34008 Joseph Blodnick Edward Ftid uou r Carl Prowl! Chester Peak $ 25.09000 Rasmus J. Anderson 35,000.00 Patrick H. Griffin William E. Wharton $ 60.000.00 Leopold Dancett Lonnie 0. Crouch Lewis If. Hathaway Albert W. Robertson Kr. 0 B. Peltier Ambrose Dowd Pete Owens Karl H. Myers Robert N. Mlles $ 250.27 OF J'UNF. :711. 1 / 3 6 $ 59.708 38 53036.08 2,050.77 53053 111.15 31.10 73.00 .29 2.00 60.68062 33,177.90 31,412.55 • 3.466.75 605.00 63.58 56.50 14620 P ublic Administrator Personal Effects None 26 cents $2.08. ring watch. chair. $8.52 None None $11.50 None None None Watch $2.12 80 cents None 50 cents $73.00 45 cents OPERATION OF EST.%TES FUND $ 4.291.14 To Balance in Fund July 1. 1935 $ 4.29714 To Receipts from above date to August 1. 1936 By Disbursements daring same period 20000 Balance in Pond August I. 1936 County Treasurer's Balance on same date Detail of Account: Estate James Johnson John A. Johnson John 0 Montgomery\ Charles Bartlett $ 199.92 • .os • .os Total as above Mr. John Dimon Disposition To Brother To Wife To Wife Babinec .10 2.00 1.60 4.63 To Wife To Mother To Wife To Son To Father To Wife To Brother Mr. Sig Johnson -0 4.33 207.63 $ 211.96 203.63 $ 8.33 $ 8.33 $ 8.33 EXAMINER'S NOTES The records of the several officers were written up to date and in a neat and accurate manner. Among the cash items carried in the Treasurer's office we find Home Owners' Loan Corporation Bonds in the amount of $825.00. These bonds should be con- verted into cash unless purchased by the Sinking Fund as an investment, as only cash should be carried by the Treasurer. We note that you still carry as cash Eureka Town Special Improvement District Bonds of Otstrtet No, la in the amount of $900.00. These bonds were taken in in the settlement of a closed bank several years ago. Every possible effort should be made to realize on these bonds, but if tries\ are worthless and of no valor, they might Just as well be charged off as a loss. The slight difference shown in the Petty Cash F . /WW1 was caused by an error si2 0. $43 .30 in reimbursing check No: 1158 which was reimbursed in the amount of $4.60 in- stead of $4.68. Proper readiustment should be made at the time of the next monthly reimbursement. 1125.271.07 6245,814.37 COUNTY INDEBTEDNESS AT CLOSE OF' FISCAL TEAR JUNE 30, 1934 Warrants Outstanding $163,746.39 Bonds Outstanding .......... 111,944.61 Total Outstanding Indebtedness $275.691.00 Less Cash Balance in county Funds Available for debt reduction 24,751.72 Net Indebtednes June 30. 1934 $250.939.28 COUNTY INDEBTEDNESS AT CLOSE OF FISCAL YEAR ENDING JUNE 30, 1935 Warrants Outstanding Bonds Outstanding Total Outstanding Indebtedness Less Cash Balance in County Funds available for debt reduction Net Indebtedness June 30. 1935 COUNTY INDEBTEDNESS AT TIME OF EXAMINATION Warrants Outstanding $156,200.98 135.62431 $291,825.29 25.670.97 8266.154.32 JUNE 30. 1936 Evenings by Appointment $i20.543 30 All purchases should be made In the name of the county, and claims for services or supplies furnished should be billed directly to the county and not against the individual receiving same. See Claim No. 127580. Claim No. 129250 and others of the Coroner charged per diem for investi- gating deaths. The Attorney General has held that the Coroner may charge per diem for only such time as is required in ,holding an inquest. Except as noted above, the claims were in very good form and all were duly approved. A very substantlal reduction was made in the outstanding indebtedness dur- ing the past two years which is very commendable and speaks well for the. business -like manner in which the affairs of Lake County have been admin- istered during the past two years. Respectfully submitted. FRANK H. JOHNSON, State Examiner Per R. N. HAWKINS. Assistant State Examiner A. E. WILLIAMSON, Second Ass't. State Examiner. DR. E. W. LODMELL DENTIST BROCKMAN BUILDING. FOLSOM Phone 103 Hours- 9:00 to 12:00 and 1)0 to 5:00 • e Highland Investment Co. We Buy and Sell Real Estate Office located above Sig Johnson's Barber Shop, Poison. Mont.