Series 28644Levan (Utah) Accounting ledger books
These records are housed in the Utah State Archives' permanent storage room.
Scope and Content
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.
Levan Town transferred the records in this series dating from 1911-1947 and 1971-1987 to the State Archives in 2015 following microfilming.
This series is classified as Public.
Cite the Utah State Archives and Records Service, the creating agency name, the series title, and the series number.
Gaps in Series
While date ranges for several of the books in this series overlap, there is one large gap in the records for 1947-1970.
The records in this series were archivally processed by Alan Barnett in July 2015.
- Public Finance
|1911 Nov-1933 Jan; Treasurers Cash Book (receipts and disbursements)
|1912 Jun-1928 Feb; Register of Receipts
|1929 Oct-1933 Dec; Receipts and disbursements ledger
|1940 Jan-1941 Jan; Receipts and disbursements
|1933 Jan-1947 Aug; Receipts and warrants ledger
|1971 Jan-1985 Dec; Receipts and warrants ledger
|1986 Jan-1987 Jun; Receipts and warrants ledger
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