Castle Dale (Utah) Financial ledgers, 1904-1995.

This series contains various ledgers used to record receipts, disbursements, and summary financial reports for the city. The records were created by Castle Dale Town clerk and treasurer and later by the city recorder and treasurer to track and reconcile municipal finances. The ledgers are not clearly identified, so it is difficult to determine which ledgers were maintained by the recorder and which were kept by the treasurer. The books appear to fall into three groups that overlap each other in time periods. In processing the records, archivists identified these groups as A, B, and C. Some of the ledgers separate receipts and expenditures by account, such as general fund, water, sewer, and cemetery. The funds change over time and the system of accounting was changed in 1946 and again in 1978. The ledgers record various payments received, including those for business licenses and water and sewer utilities. They also record various payments made by the City for such things as staff salaries, electricity, and supplies.