EXAMINATION of the town of col. falls
PORT ur , M _ Johnson, First Assistant State Examiner
cputember 9, 1948 Concluding September 17, 194 S
fflioencinf aN a ofFIC E OF STATE EXAMINER, Helena
September 28, 1948
Mayor and Council of the Town of Columbia
B ,he Honorable
V palls, Montana,
■ntlemen:
. w jth submit a report of the regular annual examination
Ünrds and accounts of the Town of Columbia Falls, as made
th e te Tf1 v,nson. First Assistant State Examiner, said examination
A- M '.„_ on the 9th day of September, 1948, and concluding
nm 4fdav of September, 1948.
l |th y Respectfully
W. A. BROWN (signed)
Vfe
on
W. A. Brown, State Examiner
TOWN OF COLUMBIA FALLS
OFFICERS
Mr. John W. O'Connell
Mr. Howard C. Greene
Mr. .Francis P. Fleming
Mr. Charles H. Hetzer
Mr. Sylvester Senner
Mr. James A. Gumming
Mrs, Clara J. Green
Mayor,
Clerk.
Treasurer,
police Judge.
Chief of Police
Attorney
Water and Housing Collector
VALVATION
Value for Year 1948,
Value for Year 1948,
81,082,083.00
321,619.00
sessed
xable
TAX LEVY FOR 191,8
Levy
17.5 Mills
10.0 Mills
id
lierai'
(ee t and Alley,
1.0 Mills
2.0 Mills
1.0 Mills
5.0 Mills
k,
Department,
men's Disability,
Water Bond Sinking and Interest
Total Levy
OPERATION OF GENERAL CASH ACCOUNT
Wtcfe^Balance in all Funds at time of tiie last examination
u January 10, 1948,
Receipts from above date to August 31, 1948,
-:
36.5 Mills
$ 9,343.02
122,345.17
-The
131,688.19
125,493.41
-Town's
6,194.78
-
P«
oiJ
By Disbursements during same period,
Balance in all Funds, August 31, 1948
CASH RECONCILEMENT
ik of Columbia Falls, Columbia Falls, Montana —
General Account Balance,
Plus Deposits in Transits,
ù
$ 4,260.80
158.44
I
$
4,419.21
I
Ling Project Account Balance,
L Deposit in Transit,
$ 1,504.29
242.45
1,746.74
Less Disbursement of Warrant No. 18,
2.65
m
1,744.09
leek returned insufficient funds, R. A. MacDonald, dated
ply 6, 1948, No. 22, for housing rental, drawn on First
Rational Bank & Trust Co., Helena, Montana,
31.50
6,194.83
6,194.78
ilance in all Funds as above,
Difference over —
.05
CASH FUND BALANCES AUGUST Si, 191,8i (Corrected)
Balance
ini
$ 645.18
(red) 725.46
lierai,
et and Alley,
724.65
257.98
32.70
(red) 1,577.88
1,539.61
220.11
616.17
(red) 2,361.02
1 , 200.00
202 . 1/0
213.43
1er,
à
ISpSe Department
■ wi Hall,
Housing Project,
—Busing Project,
Bemen's Disability.
■ S. Government Sinking (Housing Project),
Bsv.ater Bond Construction.
BiV.'aler Bond Sinking and Interest,
Beta! Street Oiling,
Bewalk & Curb,
Becial Improvement District Number 3,
3.51
6.194.78
WATER RECEIPTS
Mrs. Clara Green, Collector i
pater Collections, January 1, 1948 to August 31, 1948 $ 7,971.55
ty Town Treasurer's Receipts for same, 7,971.55
GOVERNMENT HOUSING PROJECT
Eileen D. Reeves, (Former Collector)
3,404.64
3,404.64
Rentals collected from January 5, 1948 to April 30. 1948
town Treasurer's Receipts for same,
PETTY CASH FUND
Cash on hand at time of the last examination as of
anuary 5, 1948. See Examiner's report dated
ebruary 7, 1948,
ounted for as reported to Successor, Mrs. Clara Green
Difference due Petty Cash Fund,
35.00
34.50
$
.50
GOVERNMENT HOUSING PROJECT
Mrs. Clara Green. Collector
3.587.13
3.587.13
Rentals collected from May 1, 1948 to August 31, 1948, $
■ T °wn Treasurer's Receipts for same,
PETTY CASH FUND
29.00
Kn on hand,
|B ei Pts not reimbursed,
$
5.50
34.50
MAGISTRATE Mr. Chas. H. Hetzer
■ mes and Forfei tures collected from January 1, 1948
■» August 31, 1948 ,
■' ^ ov ' n Treasurer's Receipts for same,
■ suspense at time of last examination,
■ «y Town Treasurer's Receipt No. 1791,
OUTSTANDING INDEBTEDNESS, AUGUST SI, 19J/8
Outstandhiu ■'
■ Water Bonds, dated May 1, 1948, Amortization 20
_B ea rs, RedeemabJe after 5
W^ nts Outstanding:
'■eneral,
W; reet and
B'ater,
■ Wer Housing Project
i 0Usi ng Project, '
249.00
249.00
9.59
9.50
$
$ 100 . 000.00
years, 3 'v %,
$ 3,570,38
3.061.05
221.66
5 , 200.00
133.45
Alley,
12.18 6.54
112.186.
f'wi Districts.
P?alk? Pr ^ Vement Distric t
94 8 \! k anci ° !r b,
[ S Pecal Oiling Project,
700.00.
4,122 94
494.00 i
-fi
5 . 316.94
$
No. 3,
USURP'D — OFFICIAL BONDS
B ^eTwi t f ranci3 P- Fleming
gPgs May t m i949 Can B ° nding C °''
' Americ^n I p a H0Ward C ' Gre ene
i Expired L . SUalty Co -
1 American r,,' r harles H. Hetzer
Är
'fe s "«5o„ y ; vMtcr s "" r
$ 1.000.00
$ i.ooo.oo ;
$ 1 , 000,00 ;
1949.
$ 1 , 000.00
ter
Clara J. Green
VV estern National Indemnity Co.,
HOTid™rw> firSt Monday, May, 1949.
HOUSING COLLECTOR, Clara J. Green
Not bonded for these duties).
$ 1,000.0h
„ , EXAMINER'S COMMENTS
Ti
accounts in to
a amount were in reconcilement,
but not in each detailed fund
cound, a difference having been
caused by transfers having been
made by the Council which had
not been reported to the Town
Treasurer. At the time of this
amination it was recommended
that all transfers be made only
by issuance of warrants and re
ceipts, thereby assuring proper
counting of the cash funds. The
Treasurer's cash
be adjusted
ac
ex
•ic
accounts should
so as to reflect cor
rected balances as shown in this
report.
The Cash Fund Accounts :
vealed that overdrafts had been
permitted. This is
•e
an illegal prac -
tice and we must insist that
mus? be^mfde 1 b?the° Treasu"?
and instead the warrants present
ed when funds are exhausted muSt
must
when
be registered,
lants must
Registered
war
paid when
funds are available and in order
of registration.
Cancelled warrants
are on file
for all payments made by the
I Town Treasurer.
Receipts for taxes collected by
the County Treasurer and remit-
ted to the Town Police Court fines,
housing rentals, etc. were checked
funds on deposit were fully
Protected by legal depository
curities, but we found that the
Custodian Receipts for the
collateral furnished by the depos-
itory bank had not been approved
and reapproved quarterly
quired by law.
se
as re
The accounting forms prescrib
Your Building Suppliers
LUMBER
ROOFING
BUILDERS HARDWARE
SHERWIN-WILLIAMS PAINTS
NAILS
★ ★ ★
WESTBERG LUMBER CO.
YARDS AT
COLUMBIA HEIGHTS
COLUMBIA FALLS
I
j
j
IIIII III■ II IIIIUI IIIHimTI
3>
I
Dance Every Saturday Night
'I
\
»
t
To Good Modern Music at the
DEW DROP INN
(Cafe Adjoining)
1 mile north of Coram
M know
ONTANA..
i —By Joel Overholser,
CHOUTEAU COUNTY Editor The River Press.
of the original counties created by Montana's
honors Pierre Chou
Choteau is one
territorial legislature in 1865. The name
teau, Jr., president of the American Fur Company, first to es
tablish a permanent trading post on the upper Missouri. Foi t
Benton, famous in fur trading and steamboating days, is the
county seat. While the county's area has been whittled down
to about one sixth of the original expanse through creation of
other political units, Choteau remains a sizeable and prosper
ous area of 4,032 snare miles. Wheat and stock raising are jt.->
wealth. The Missouri river was its early day artery of com
merce. Today two railroads and bus service provide transport
needs.
—By H. L. Knight.
FLATHEAD COUNTY Publisher Times
The legislature of 1893 authorized the creation of Flathead
county. Missoula was the parent county. The county area is 60
miles wide and 60 miles long. It comprises the valley of the
Flathead river and its tributaries. Kalispell is the county seat.
Whitefish, next in size, is a division point of the Great Northern
railway. Glacier National Park is part of the eastern doman and
Flthead Lake is within the county boreders.
Improved highways, running in all directions, are open the
year round. Productive farm lands, growing of fruit, stock rais
ing, lumbering are stout economic factors. When scrub timber
is cleared, undeveloped lignite fields will provide fuel- Assessed
valuation of the county is $34,170,224.
j
ANACONDA COPPER MINING COMPANY
"Work for a Greater and More Prosperous Montana".
This is a project that should include all Montanans.
A
i:
DANCE
J
r
J
E
J
r.
fi
n
SATURDAY EVENING AT
Mountain View Tavern
4 miles south of Coumbia Heights
to the music of "THE KEYNOTES
A four piece modern band
Your favorite drinks mixed and served
the way you like them
/LUNCHES
Ï
a
}
E
p
E
? f
•J
B
a
n
I
l
«
I
ed and ordered from the printer
at the time of our last examina
tion had just been recently
ed. The Town Clerk's accounting
had been posted from January 1,
1948 to July 1, 1948, but the
counts did not reflect the true
status and were incomplete. Dur
ing the examination the accounts
were corrected and ,completed to
August 31, 1948. If instructions
are followed we assure that the
system prescribed will provide ne
cessary control information and
adequate internal protection.
We found that the Office of a j
Water Registrar had been estai.- j
lished, whose duties were to han
dle the real and operating accounts
of the utility, but we noted that !
the control of the accouns and col- !
receiv
ac
Were n . ot accomplished,
* he Cha ! g '! s . and collectl °ns bad
d bUt n ° controlling ac '
counting was provided whereby
the accuracy of the Consumers'
been determined.
I accounts had
Monthly report forms prescribed
by our department for the Water
Registrar to report to the Council
the activities of the water collec
tions and delinquencies had not
been prepared. A satisfactory con
trol of the accounts and collec
tions for thi s revenue must be ac
complished by either having it
done by the Water Collector in
connection with those duties or
■
by the Water Registrar.
Many of the claims were not
subscribed and sworn to as re
quired by law.
Respectfully submitted,
A. M. JOHNSON
First Assistant State Examiner
Service from your Door
★ ★ ★
Laundry - Pressing - Cleaning - Dyeing
j
J
I
We bring you efficient service, and our truck calls at your door in
Columbia Falls, Columbia Heights, Hungry Horse, Martin City, Co
ram and Belton.
★ ★ ★
KÄLISPELL LAUNDRY and DRY CLEANERS
BEGG and PADDOCK
//
There is far more involved in the ques
tion of tex reduction than the immediate
relief for the taxpayers, important though
that is. Continuation of the present ruin
ous war-time rates during the third year
after the war constitutes a serious threat
to the integrity of government.
History shows that a continued collect
ing of income taxes in excess of twenty
per cent leads a nation into bankruptcy
. . or in a distinctly totalitarian direction.
Let's stop falsifying about the reason for
the high cost of living, and place 25% of
it on taxes, where it properly belongs.
u
//
u
TOH I. DAVIS
REPUBLICAN CANDIDATE for the
UNITED STATES SENATE
Poid pol. odv. by Davis for Senator Club, Mrs. Ed Shea, Secretary, Butt*
7
u
wt
■V
l
WJi
I
I
%
J ¥
m
m
m
%
7 a
7
Vi
/,
M
&
l
%
a
A
Hr
1]
1
&
Ï
[p
+ -
« «
I
il
i
' Quick lubrication in a cold motor is a great
car saver. Ma kes easier starting, too.
Ovol-E Extra Motor Oil (winter grade) flows
in the cold ... gets right up into cylinders
,. . eases drag at starting, eases strain on oil
pump. This great oil also resists sludging,
»{ends up to engine he ■ for constant
lubrication, and is long lasting.
-X
-
-■
■J:
«--A
ute Oval-2 EXTRA MOTOR 01
\ for HAPPY WINTER j
MOTORING y
I
*,
M
. '
• arii
® your Oval~£ dealer recommends All of these services NOW: ®
m
■
I
• TIRES —Check, inflate, repair Of
replace for safe driving. For NEW
TIRES, or TIRE SERVICE, your 0val-E
station is the place to go.
• LIGHTS —Good visibility is vital.
• WIPER BLADES-you need
good ones in winter.
• SPARK PLUGS —clean and
snappy for quick starting.
• FAN BELT—strong and fight. i
• BATTERY—fully charged and in m
good condition. E
• OVAL-E SERVICED-from 1
bumper to bumper—is the right way a
to start your car into winter.
• MOTOR OIL—a change to
winter grade Oval-E.
• GEAR LUBE—put winter grade
Oval-E in transmission and
differential, to help easy shifting
and smooth running.
• CHASSIS —lubricate with long
lasting Oval-E greases to help keep
icy slush oat of bearings, smooth
action in.
• WHEEL BEARINGS-protect
by a re-pack with Oral-E high
quality grease made especially for
this purpose.
• RADIATOR —ask the Oval-E man
to condition your cooling system
for safe winter driving.
I
I
I
I
I
teJI
I
I
e
I
I
■
I
VAL-C
\ç\
a
I
I
■
mjß
feg?
I
I
m
V,
w
I
I
iT
9
SERVICE
■
■
THE CARTER OIL COMPANY
Colo.
Bitting*, Mont.
S2€
Oval- Z- the Emblem of Excellence
Green Bros. Servicenter
Highway No. 37
Columbia Falls