Utah Department of Administrative Services

Division of Archives & Records Service

Series 23505

Cedar City (Utah) Expense ledgers

Dates: 1906-1942.

2 microfilm reelsSkip to Containers

These records are housed in the Utah State Archives' permanent storage room.

Historical Note

An agency history is available.

Scope and Content

Expense ledgers itemize expenditures for the city, including salaries paid to city officials; expenses for maintaining streets, sidewalks, city library, park, cemetery, water systems, ditches, and dams; and for other costs, such as feeding prisoners, paying jury members and witnesses, paying interest on city bonds, and paying costs of electricity, printing and publishing, and putting on July celebrations. Year-end financial summary reports are also included for 1909-1922.

Arrangement

By year groupings, thereunder by topic, and thereunder chronological.

Within various year groupings, ledgers are arranged topically and thereunder chronologically. In the book covering 1913-1923, various topics were carried forward to available space later in the book. Year-end financial summaries for 1909-1912, and for 1913-1922 are arranged chronologically and appear at the end of ledgers for those time periods.

Research Note

Expense ledgers for 1906-1907 were recorded in a book which was later used by the Cedar City police department to log arrests made in 1938 and to list sleepers in the city jail for 1942. The arrest log includes each person's name, what he was charged with, how he pleaded, and the fine or punishment awarded. The sleepers log includes the name and home address of each person who spend the night in the jail.

Related Records

Municipal financial reports from the Office of the State Auditor, Series 19994, contain financial reports for Utah cities beginning in 1928.

City Council minutes from Cedar City (Utah), Series 85021, contain an ongoing record of expenses and bills paid by the city.

Access Restrictions

This series is classified as Public.

Preferred Citation

Cite the Utah State Archives and Records Service, the creating agency name, the series title, and the series number.

Gaps in Series

No ledgers are included for 1908-1909, and no year-end summaries for 1906-1908. Ledgers for 1906-1907 are less complete than later ledgers.

Processing Note

Expense ledgers were microfilmed at Southern Utah University under the direction of Utah State Archives in May 2001 and processed by Rosemary Cundiff in July 2001.

Indexing Terms

  • Finance, Public—Cedar City (Utah).
  • Municipal finance—Accounting—Cedar City (Utah).
  • Cedar City (Utah)—Appropriations and expenditures.

Container List

REEL DESCRIPTION
1 1913-1923; Expense ledgers followed by year end audit reports
1 1906-1907; Expense ledgers
1 1938-1942; police reports
2 1910-1912; Expense ledgers followed by year end audit reports