Levan (Utah) Accounting ledger books, 1911-1987.

This series contains various ledgers used to record income and expenditures for the town. The ledgers were essential in managing the town finances. In the earlier ledgers receipts are usually listed with the date of payment, name of the person or entity making payment, what the payment was for, and the amount. Payments were made for such things as business licenses, "water rental", poll taxes, water troughs, meters, dog licenses and electricity. Likewise, expenses are typically listed with the date, a warrant number, name of the person or entity to whom payment was made, and the service or product being paid for. Payments are typically made for employee salaries, for other labor performed, and for various office and construction supplies. In later ledgers the specific nature of both incoming and outgoing payments is omitted. Instead each payment is listed under a fund, such as the general, electric, water, low income housing, or cemetery fund. Some of the ledgers also include annual summaries of receipts and disbursements and of bank balances.