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July 27, 1949 STATE OF MONTANA Office of the State Examiner HELENA % July 1, 1949 To the Honorable Board of County Commissioners and the County Attorney of Yellowstone County, Billings, Montana. Gentlemen: We herewith submit a report of the regular annual examination the books, records and affairs of the County of Yellowstone, as mode by A. J. Kalberg, Deputy State Examiner, said examination being made be tween the 4th of April and 16th of May, 1949, and on the 6th and 7th days of June, 1949. Respectfully, W. A. BROWN, State Examiner. i County of Yellowstone Statement as of March 31, 1949 RESOURCES: Cash, County Portion _ T. and A. Portion $ 379,298.01 .$ 1,628,977.07 $ 2,008,275.08 Petty Cash_ Taxes Receivable, County Portion T. and A, Portion_ Lands Acquired by Tax Deeds, County Portion $ 4,113.81 T. and A. Portion ___$ 31,361.35 $ $ 300.00 $ 80,745.81 $ 404,468.36 $ 485,214.17 35,475.16 Tools and Machinery_ Less Depreciations _ Lands and Buildings _ S Less Depreciations Furniture and Fixtures _ Less Depreciations $ 383,144.06 $ 252,675.54 $ 130,468.52 $ 687,741.43 S $ 687,741.43 .$ 125,546.42 $ 73,777.59 $ 51,768.83 Roads $ 889,649.33 Less Depreciations $ 889,649.33 Bridges .$ 619,931.00 $ 480.511.82 $ Less Depreciations 139,419.18 Total Assets $ 4,428,311.70 LIABILITIES: Warrants Outstanding_ Undistributed Funds: 1949 Motor Vehicle Taxes collected, but not charged, County Portion _ Total County Liabilities _ Trust and Agency Orders Outstanding 1949 Motor Vehicle Taxes collected, but not charged, T. and A. Portion Reserves: County For U and E Taxes_ Trust and Agency _ Fair^Building Fund_ Fair Rehabilitation Fund_ Revenue Accumulations (Surplus) _ Total_ TREASURER'S OFFICE CASH: To Balance in Funds, last examination December 31, 1947_.$ 1 , 399 , 864.06 To Receipts from said date to March 31, 1949, inc. $ 8,529.59 $ 49,379.18 $ 57,908.77 $ 857.92 $ 181,944.19 $ 3305.18 $ 1389,662.82 $ 1,593,168.00 $ 255,961.05 $ 39,885.98 $ 2,298,585.79 $ 4,42831170 Mr. A. Williams, Treasurer $ 6477,727.64 $ 7,577,591.70 $ 5,569316.62 Total_ By Disbursements, same period_ Balance to be accounted for_ General Ledger Balance as p>er Statement. $ 2,008375.08 _$ 2,008,275.08 RECONCILEMENT _$ 19,471.04 Cash and Cash Items in Office_ THE MIDLAND NATIONAL BANK, Billings, Montana Bank Balance_ $ 549,645.35 Less Outstanding Checks 1,712.62 $ 547,932.73 $ THE MIDLAND NATIONAL BANK, Billings, Montana (Special Bond Account, School District No. 2) i Bank Balance_ _$ 466,304.61 / $ 466,304.61 BILLINGS STATE BANK, Billings, Montana Bank Balance _ _$ 224,126.68 $ 224,126.68 SECURITY TRUST AND SAVINGS BANK, Billings, Montana Bank Balance_ _$ 410,864.07 $ 410,864.07 THE MONTANA NATIONAL BANK, Billings, Montana Bank Balance .$ 239,175.95 $ 239,175.95 THE YELLOWSTONE BANK, Laurel, Montana _$ 75,000.00 Bank Balance_ $ 75,000.00 FARMERS STATE BANK, Worden, Montana _ $ 25,400.00 Bank Balance — $ 25,400.00 \ _$ 2,008,275.08 Total as above TRADE STIMULATOR STAMP ACCOUNT On Hand Sold Number 3-31-49 1359 $ 40.77 196.50 483.90 427.80 1,885.50 2,031.75 3,417.00 9,165.00 735.00 990.00 On Hand Denomination 12-31-48 69.27 516.00 566.70 334.20 2,151.00 1324.00 2,883.00 5,640.00 765.00 1,500.00 Purchased $ 309.00 1 , 200.00 2,850.00 7,800.00 20,250.00 11,137.50 8,850.00 23,250.00 750.00 750.00 $ 337.50 1,519.50 2,932.80 7,706.40 20315.50 10,329.75 8,316.00 19,725.00 780.00 1,260.00 $ $ .03 1310 .15 1613 30 713 .60 1257 1.50 903 2.25 1139 3.00 1222 7.50 49 15.00 30.00 33 $19,37332 $77,146.50 DRIVERS' «PERMITS YEAR OF 1948 To 26,000 Permits received from State @ $1.50 _ By 25,634 Permits sold @ $1.50_$ 42 Permits voided @ $1.50_ 324 Permits unsold @ $1.50_ Total_ $73,422.45 $15,649.17 % 39,000.00 38,451.00 By 486.00 By 39,000.00 CLERK AND RECORDER'S OFFICE: Mr. Earl Knight, Clerk & Recorder FEES COLLECTED, January 1,1948, to March 31, 1949: Recording and Filing Fees Candidates Filing Fees Total_ By County Treasurer's Receipts; _ AUDITOR PETTY CASH FUND: Cash on hand and in bank Claims not reimbursed Total Authorized_ $ 24,165.40 $ 525.50 24,690.90 $ 24,690.90 Mrs. Helen Delano s 181.20 118.80 S -$ 300.00 General Ledger Balance as per Statement ..$ CLERK OF THE DISTRICT COURT: COLLECTIONS, January 1, 1948, to March 31, 1949, incl.: Fees _ Çines 300.00 Miss Katie Davies, Clerk 4 11305.25 .$ 1,125.00 / 4 12330.25 Total - By County Treasurer's Receipts 4 1233035 LAUREL OUTLOOK TRUST FUND; To Balance in Fund, December 31, 1947 _ To Receipts from said date to March 31, 1949, inch_ Total_ By disbursements during same period Balance in Fund, March 31, 1949_ County Treasurer's Balance_ Difference_ $ 24.877.35 46,163.77 $ 71,041.12 57.867.02 $ 13.174.10 13,338.04 163.94§ Total $ 13,174.10 §Detail of Difference WARRANTS OUTSTANDING Number DETAIL OF TRUST FUND ACCOUNTS Amount Case -$ 20.00 civU No. 2872 - 98.94 Civi | No 12 227.. - 30.00 civil No . 11672 . - 15.00 civil No. 22412. CivU No. 23157_ CivU No. 22388 . Probate No. 2391 Probate No. 2407 Probate No. 2697_ Probate No. 6047_ Probate No. 5700.... Probate No. 5903_ Probate No. 5352_ Probate No. 5268 Probate No. 6020_ Probate No. 2672_ Probate No. 6459_ Probate No. 23771._ Probate No. 6383 _ Probate No. 22969_ Probate No. 24337_ Probate No. 24339_ Criminal No. 4297_ 3674 $ 27.50 . 416 751.59 _ 1.695.55 3677 3678 3679 0834 200.00 11.00 122.57 2.00 .. 3.861.33 11.89 19.70 _ 138.00 85.13 .. 247.37 _ 745.07 _ 300.00 .. 300.00 _ 1.228.97 2,924.53 __ 127.68 170.00 101.12 $13,174.10 $163.94 SHERIFF'S OFFICE: COLLECTIONS, January 1, 1948, to March 31, 1949: Mr. Albert Thomas, Sheriff $ 1,550.50 1,550.50 Total By County Treasurer's Receipts I $ 1,550.50 PUBLIC ADMINISTRATOR'S OFFICE: Mr. W. A. Coombs, Administrator To Balance in Administrator's Fund December 31, 1948 _$ 15,377.01 To Receipts from said date to March 31, 1949 .$ 41,35132 j Total_ By disbursements during same period_ Balance in Fund, March 31, 1949 _ County Treasurer's Fund Balance_$ Difference_ 56,728.33 14,697.15 $ $ 42,031.18 43,533.80 1,502.62§ S Total - $ 42,031.18 »DETAH. OF BALANCE §DETAIL OF DIFFERENCE Warrant Number Balance $ 54.68 15437 Amount Estate No. 848, John Olson Estate—$ 47.88 James Kress _ No. 849, John Olson Estate No. 850, John Olson Estate_ No. 851, John Olson Estate_ No. 852, John Olson Estate No. 853, John Olson Estate_ No. 854, John Olson Estate_ No. 873, Matt Albert Estate— 174.00 Choi Bing — No. 871, James Walker Evans Estate_ No. 856, Veme Orville Kepler Estate_ No. 737, Austin R. McCullen Estate_ No. 186, John Mulligan Estate_ No. 37, James A. Powers Estate_ No. 491, James A. Powers 47.88 Louis P. Gatch _ 47.88 John Olson_ 47.88 Peter Schneider 47.88 Nels Dahlquist _ 47.88 Betty Williams _ 47.88 William Johnson .02 6.40 562.50 24734 7.00 19.25 11.92 Julia Pierce_ 51.35 Theodore Rogers - Robert Wilkinson 307.15 Amelia Jensen_ Matie S. Laidy 13,75 George Cyrill Rynaert Ramon Castillo 13.78 Harvey Smith Robert E. Shendel 217.87 Harry M. Veckman C. E. Fisher _ 3.24 11.10 31.60 69.78 37.56 315.36 5.85 75.00 . 1,789.97 16.35 57.94 Estate_ No. 493, James A. Powers Estate_ No. 872, Louis Thompson Estate_ No. .855, Vina Vaughn Estate No. 863, Vina Vaughn Estate. John McGinnes_ James Lynn 7.42 Daniel V. Walker . ' William H. Shively 311.50 Newell Van Tassel 37.00 Joseph E. Gigure _ 22.50 James O'Brien_ Lee Hunter Nellie C. Cook Chas. L. Fuller Wm. J. Farmer — Noah Belcher_ George Knutson — Fred A. Crowell (Crowley). Thomas Walker Evans Sadie Hines_ Oscar E. Jackson_ Karl Krag Michael Kehoe - Veme Orville Kepler Merton Morgan_ Louis Newton Nicholson_ Edmund Nolan William D. Pasco_ Edward Smith Louis Thompson_ *Vina Vaughn Frank Wagner_ Philip Wright_ 20.00 78.58 116.27 56.40 8.00 30.25 25.54 4392.26 39.13 4347.14 2,025.10 6,560.75 580.20 27.00 _ 10,675.90 18.00 891.83 14.93 3349.67 111.36 38.71 3,570.00 1,500.00 86.77 167.23 6.09 47.62 81.40 $42,031.18 $1,502.62 'Overdraft. Mr. George G. Belts, Custer JUSTICE OF THE PEACE: COLLECTIONS, January 1, 1948, to March 31, 1949: Fines and Forfeitures_ _ $ 390.00 $ 390.00 Total - By County Treasurer's Receipts By costs deducted S 340.00 50.00 9 9 390.00 Mr. Emil Borberg _$ 1339630 JUSTICE OF THE PEACE: COLLECTIONS, January 1, 1948, to March 31, 1949; Fines and Forfeitures_ $ 13396.20 Total_ By County Treasurer's Receipts_ By costs deducted_ By Fish and Game Warden Receipts $ 11,505.70 $ 855.50 915.00 s 13,276.20 20.00 Due Highway Patrol, Case No. 6061-$ Note: The costs of $855.50 were turned in as follows: $111.50 to Justice Chapman of Laurel, $744.00 to Yellowstone County General Fund. JUSTICE OF THE PEACE: COLLECTIONS, January 1, 1948, to March 31, 1949: Fines and Forfeitures_ Mr. A- N. Bergen _$ 19,768.65 Total_ By County Treasurer's Receipts_$ By costs deducted and turned in to Yellowstone General Fund By Fish and Game Warden Receipts_$ $ 19,768.65 18,768.12 5 705.53 285.00 $ 19,758.65 Due Highway Patrol— Report Numbers 2970, 2971 _ Note: The $10.00 due Highway Patrol, shown above, was included in re mittance to the County Treasurer on Report Number 4430 during the examination. 4 10.00 JUSTICE OF THE PEACE: COLLECTIONS, January 1, 1948, to March 31, 1949; Fines and Forfeitures_ Mr. W. V. D. Chapman -$ 5,852.50 Total __ By County Treasurer's Receipts By State Treasurer's Receipts (Livestock Fine) __ By costs deducted__ By Fish and Game Warden Receipts_$ $ 5,852.50 I 4347.10 Î 50.00 $ 1,090.40 16750 1 5355.00 Due Justice from Highway Patrol J 2.50 Mr. Bert J. Bowman 223.50 223.50 CONSTABLE To Fees collected, January 1, 1948, to March 31, 1949 _ By County Treasurer's Receipts, same period_ Ruth H. Allman I Mr. Wallace A. Bent 376.50 376.50 CONSTABLE To Fees Collected, January 1, 1948, to March 31, 1940 By County Treasurer's Receipts, same period _ S S Mr. Howl'd C. Smith CORONER'S OFFICE; Personal Effects Disposition Deceased Cash $34.02 and other personal property Cash $35.00 W. A. Coombs, Public Admr. W. A. Coombs, Public Admr. Frank Wagner Clarence Barkley < Lee Floyd Allman Hamilton wrist watch, ring with blue stone, Cash $6.01 John William Cash $26.06, watch and wallet Mrs. J. W. Browning Personal property to Miss Sarah Belle Gable, Cash to Melvin Hoincss, Atty. Browning Andrew Gable , 1 ! i I i I 1 Cash $1,000.00. Hamilton watch and five keys ' Cash $10.35, billfold and bus tick j et to Denver, Colo. Cash $3.75 1 John Lewis Hoffman Chas. M. Brewster W. A. Coombs, Public Admr. W. A. Coombs, PubUc Admr. Cash $450.00, Frey waterproof wrist watch with band, wallet and personal papers Cash $1.20, Gruen wrist watch with strap, steel tape measure Cash $48.89, clothing, wallet, purse, knife, Waltham pocket watch Fred Crowell W. A. Coombs, Public Admr. Carl Ernest Norstrom Meridith W. Jackson Pearl Norstrom Settergren's Fun eral Home Archie A. Watts Cash $18.47, wallet with papers, car keys, 410 gauge shells Cash $1.81, wallet, check book, bank statement, comb, knife, two pens, personal papers Cash $1.55, purse, wallet, keys and personal papers Cash $4.51 Cash $94.85, billfold, personal pa pers, car key, watch and chain, pen and pencil, pocket knife Cash $20.70, Elgin watch, key, pocket knife Daughter, Mrs. Ernest Miller Murray D. Dempster Wife, Alberta Dempster Brother, John Bemhart Helen Roy Carl Bemhart ■ Leonard Roy Roy EL Gibson Daughter, Mrs. David H. Johnston Irving Carl Hintt Mrs. Irving Hintt Seventy-one other cases with no personal effects listed. (Continued on Page Eight) Planning Porest Crop The objectives in planning the Ninety-two percent of all women harvest of your forest crops to ob- *re sewing. A vast number of them tain a sustained abundance of for- average three 40-hour weeks a est raw material and to improve year, sewing every conceivable the current and future forest item of clothing and household ac cessory. Army of Seamstresses growth. Ghost Lights Mysterious lights compound is nightly on Brown mountain in Easy on 2,4-D Use no more 2,4-D than the min imum need. The powerful. An overdose may serious- North Carolina never have been ly injure even tolerant crops. appearing satisfactorily explained. Oval-€ means Excellence in GASOLINE MOTOR OIL LUBRICANTS e ■: i ' t m Æ. jr:--. % % for your Farm ffiachlnes « J * y \ vvi. / / £ „ > % ■ ' ;< ■V 4 .. '< Mr \ ■ V ; >:• ' ' m t ■ ' I \ * : my. / . W/Â ... m ■ m . ( fV' / 7 i RlGHT-TO-yQQp H» Aft. ' s ety„. Service ^ - Yes, OVAL-E is the "Emblem of Excellence" in petroleum products to an ever-increasing number of western farmers. That's because they have found it such a reliable guide to fine quality Tractor Fuel, Gaso line, Motor Oils and Lubricants that help keep their tractors, trucks and family cars operating smoothly and economically. CD (T)fïTWHOÎO<wJ\ Ml € toi ■m m » m - m i PAGE SEVEN Items of Local Interest R. W. Bates returned Sunday from a Billings hospital where he had undergone surgery. Mr. and Mrs. Earl RowLison and family of San Diego, Calif., visited several days at the home of Mr. and Mrs. Dwight RowK son. The two men are brothers are also nephews of Charles Gowen. Mr. and Mrs. Frank Platz entertained with a family picnic at their home in honor of the California visitors. Guests at the P. A. Johnston home last week were Mr. and Mrs. A. C. Burch of Invale, Neb., who were on their way to the coast on a vacation and business trip. Mrs. Burch is a niece of Mr. Johnston. Mr. and Mrs. Emil Ebersviller and family of Laurel were in attendance at a family picnic at Firemen's Point at Columbus, Sunday, noting the birthday of Mrs.. Ebersviller's father, Wil liam Marvin. Other guests were Mr. and Mrs. Jack Marvin and family, Mr. and Mrs. W. E. Waller and family, Mr. and Mrs. Bill Marvin, Jr., and son, Betty and Rudy Marvin and Mr. and Mrs. William Marvin, all of Co lumbus, and Mr. and Mrs. Wil liam Scott and sons of Billings. Two tables were in play when Mr. and Mrs. Phil Nolan were hosts at their home to their bridge club Saturday night. Scor ing awards went to Mr. and Mrs. Neil Baker and Mr. aftd Mrs. Mayo Lawrenz. Mrs. Phil Nolan was hostess Tuesday to her bridge club and Mrs. C. A. Cromwell, a guest. Prizes were awarded Mrs. Duane Maxon, Mrs. Charles Shelton and Mrs. George McCormick. Visitors at the home of Mr. and Mrs. Fred Graff last week werk were Mrs. M. F. Ammon and son Jack of Lima, Ohio. Mrs. Ammon and Mrs. Graff are school-day friends. Mr. and Mrs, W. E. Horning and Mr. and Mrs. A. B. Noel en tertained at a picnic dinner Sun day at Twin lakes in honor of Mr. and Mrs. Orval Hill and children of Butte. Fred Quinn and sons of Laurel and Mr. and Mrs. Merle Price and daughters of Billings were also guests. A group of Nazarene young people returned from the Young People's institute and convention at Luccock park, Monday. At tending the institute from Laurel and vicinity were Loretta and Donna Zoe Edgmond, Patricia and Charles Mathis, Anna Resser, Mary Low Wilcox, Berta Jean Wilson, Charles Foley and Sam and Mary Ann Scammon.