The Hardin tribune-herald. [volume] (Hardin, Mont.) 1925-1973, 1944-03-30

Cash on hand and in bank 3053l
General Ledger Rs5sssS s Rs5 c ssstsms2ts 10000
snta The am Seas; Of f fssn 2e tq5ney .s5o Of Of the a s Rettg G Pst3v F G5sb is Fv mot
! T@s eeantS S e cenmis s&s sss" sSou aSiOS reduce d the fund to 2 o;
During the period covered by this ex sam n the payment at
for for payment "a men O Of fees c % astsd by fn GGu tSyt 0 this otf On the Ssd first E9t M *ent
proper records in connection with Bounty claims as provided by
The value Of the lands acquired BY tax deed has never been
st Of up J an sns g g1 ig4 e Of So s. s15 55; is sf tn sc cs taa snls of 1 1sssnns
and an offset atses a q oud + for re nsnd re se e from 1n tax tax deed need trans m
o y ii to to 81 o Esd! % l is also "a an per tin account for cash Tsssiyi
an and Il opened aa a0 up oeG Tor ot tax St deed Ma accounts m ii Indicate only ye ADVERSE
balances as they are only the result Of entries arising from the
transactions: and are Of no value and worthless they do not re;
The accumulation of neglect ssss and failure in accounting over
1 Gempst9 nas a sGnsitiSn ; is sSih bt to ai Es5s to assist shs i HtP pSsan s3P sa gsn:
sr Ian and subsidiary 21 adhs accounts in in re eoa smm.t to the = end t h the
s f@s%ss5si e %ss sSs Ss :! 3ss: s eessty !? ,s s's's +na ss' 1ta. n III
sn men S t!ss:: y. ssSs r. %sS 5s5 ;sst 9s sss s$5 $s7a 5sas IT, : s;;asss!'s sas 81 q
S SsssHng a asSt seeoSntt rs?s ef tax q ICED spt srs sssss ana% @ers go 1Ss into into
With the sxsmples q The problems $ Encounters Set out Il I dstaii
1 Dssa 95sRaaSS s sReui SpP e sen sPs!as t as !een as possip Gn: and rr al!
s ts1 d as 1s asSsts i sy oR; fsa at asssssaFy accounting posted and
enp Shs ,5 +; s sssa Js ssSsays; i; ssis s%san IT ost to ;7 Neys~ SsE: B Dss-
perry and correctly debited to tax deed suspense cash fund, but
s ssss5sis3y as ssS!:se s e sa5 : ~: ss 5saf r s sssssss the Ne general ss; sp as to
uuI ILLS O1IlCe was instructed &c ADJUST a follows:
Ledger Accounts
DR.. CT.
Tax Deed Sales Account NO.. SO $3,73574
Tax Deed Suspense Account (400-50O $3,735.74
Clerks Subsidiary Analysis
Set up and take into account $373574
Tax Deed Suspense Account-Key No. 4O8 S3,735.74
Deduct from Tax Deed Sales Account $3,735!74
Tax sales accounts as of September 80, 1943 amounting to
s7S574s2 which had been arrived at as an adverse balance, the
account Due T: and A. from Land Acquired by Tax Deed" am
ounting to s27o5sos, and also az adverse balance being useless
and of no value, must be discontinued and closed, This office,
was instructed to close these accounts as follows:
DR.. CT.
Tax Deed Sales Account $%78J57432
Revenue Accommodations $78, 574. 80
Revenue Accommodations $27 O53O3
Due T. and A. from Land Acquired by Tax Deed $27O53!O 3
The general account of stores has been inactive since June,
80, 1880 and is of no value and represents no asset at this time.
This matter was discussed with the Commissioners and agreeable
to them, this office was instructed to close out this account as
follows:
DR.. CT.
Gain and Loss Account $614323
Stores Account S614323
To correct accounts caused by erroneous handling of A-1O1
Receipt No.. 1898, dated December 8, 1913, this office was instruct-
ed to correct by making the following entries:
Ledger Accounts
Dr.. Or.
Miscellaneous Revenue Account No. 1913 1851
UndiStrfbuted Personal Tax Account No. 112 1881
Clerks Subsidiary Analysis
Miscellaneous Receipt No. 106 Deduct 1851
Und1stributed Personal Tax Receipt No. sos Add 1851