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Permission to publish material from the Cache County (Utah) school districts papers must
be obtained from the
On loan to Special Collections from the Cache County School District, Cache County, Utah.
Cache County (Utah) school districts papers, 1875-1908. (COLL MSS 40). Utah State University. Special Collections and Archives Department.
When settlers first arrived in Cache Valley in 1856, they set up the first schools in their homes and churches, or in community buildings they built themselves. These early schools were administered on the local level by a board of trustees and on the territorial level by the superintendent's office. In 1860, the territorial legislature created the office of county superintendent of schools to oversee the local trustees and serve as an intermediary between the county and the territory. By 1864 the Cache County superintendent oversaw 23 school districts, most of which corresponded with LDS ward boundaries. Over the next several decades, these districts would experience extensive reorganization and many of the schools within them would be consolidated. Logan City's five school districts were reorganized into one in 1870. In 1908, the terminal year of this collection, Cache County reorgainized their 19 districts into one large district that encompassed all of the county's 55 schools.
This category of books in the collection are basically common "blank books" or ledgers. Some have space on the first pages for the entries to be indexed. Of the indices in the collection, some are complete, some have few entries, and some are blank. Books range in size from 6x8 inches to 11x14 inches.
These books are a uniform, blank, double-page spread sheet. All are quarter bound in red leather over black cloth. A pink label affixed to the cover has the title "Trustee's Account Book," with space for the district number and county to be written in. These volumes were published by the Skelton Publishing Company, of Provo, Utah. The front endsheet has a notefrom the State Committee on effective use of the book, while the back endsheets have Skelton Publishing Co. advertising.
The book was organized by a select committee from the county school superintendants, appointed by the State Superintendant on 12 Jun 1901. This book became the standard form within the state for school financial record keeping proceedures.
Page layout follows a spreadsheet outlay. Receipts are noted on the left third of the left page, with the balance of the double page given to itemized disbursements by category. After the disbursement number, date, amount and to whom issued, comes teacher salaries (further divided into male and female), building and sites, furnishings, library books, freetext books, repairs and improvements, current expenses, compensation of trustees, janitor's salaries, payment of matured bonds, bond interest, other disbursements, and remarks, usually the reason for payment.
Books measure 12x12x1 inch. Columns are generally totalled at the bottom of a page and carried forward. Most books in the collection are water damaged. A water pipe burst in the book's storage area prior to Utah State's accession. No care was taken to reclaim the damage; hence, mildew and warping have taken place in most of the books.
These books are large, about 18x20 inches, and were printed especially for tax assessments in Cache County. Each double page is a spreadsheet for itemization of taxable properties. Following the columns for the name and city of residence come columns for the number of city lots owned and their valuation, acreage and its value, the numbers of cattle, horses and mules, sheep, hogs, and vehicles with separate valuations for each, stocks, bonds, outstanding loans, household values, personal jewelry, farm machinery, and any not enumerated taxable properties. Finally the total value of taxable property and the computed amount of tax owed, with a column for remarks. This last column usually held the receipt number if paid.
* Realignment of boundaries on 5 DEC 1892 resulted in the creation of these districts from existing school districts.
Arranged in numeric sequence according to box and book number.
Assessment records of real and personal property for Millville, Newton, Providence, Richmond (at .25%), Wellsville, Richmond (at 1/2%). A running balance is carried through at the end of each page. Total levy is recorded at the conclusion of each town's entries. The Utah Northern Railway Co. is assessed where trackage entered town limits. No index. Pages 55-81 are blank.
Assessments on real and personal property for Providence (at five mils), Millville, Mendon, Petersboro, Newton, Lewiston, Richmond (at 2.5 mils). Balance is carried to next page and total levy is recorded at the end of a town's entries. This book has a large number of real estate entries identified by acreage, section, township and range. No index. Pages 58-87 are blank.
This book is the county's copy of Book 2. There is no running balance nor are total assessments noted. In column "Remarks" is entred the word "paid" and a two or three digit number that was probably the receipt number. This book, from page 14 to the end is in a different hand than Book 2, On the page before entries begin a letter from W.W. Maughn, county clerk, to "the Collector of Cache County" is pasted to the page. This letter constitutes the yearly instruction to the collector for the collection of the school taxes. It is dated 1 SEP 1887, is signed by Maughn, and has the Cache County seal affixed. No index.
Assessment rolls of Mendon, Benson, Newton, Richmond (at 2.5 mils), Smithfield (at 6 mils). Many assessments of real estate, as well as total assessed value and levied tax, have been changed in red ink, most often increasing the assessed value. A total levy balance is recorded by page but is not carried. No index. The front cover of this book was damaged by a spill of black ink.
Duplicate of Book 4. First page has a typed letter from Willard W. Maughn, county clerk, to the county Collector instructing him to collect "special school taxes" levied for 1888. Page 47 has a signed and sealed statement by Maughn that this copy is a "full true and correct copy of the original." A few entries are marked paid. No running balance is kept. Corrections are moderate in number, done in red ink.
Assessment roll for school taxes levied in Mendon, Paradise, Millville, Hyde Park (at 2.5 mils), Providence (at 5 mils), Wellsville (at 10 mils). Few changes have been made in assessments of either property or levies. Balances are carried through to the next page within town records. No index. Pages 53 and 68-118 are left blank.
Letter from county Clerk to County Collector instructing him on collection of school tax, dated 31 AUG 1889. Typed, ribboned, and sealed. Receipt number written in "Remarks" column. Few corrections of entries made. Records of Paradise, Mendon, Millville, Newton, Hyde Park (at 2.5 mils), Providence, Lewiston (at 5 mils), and Wellsville (at 10 mils). Signed and sealed attestation of correct copy on page 68. Index inked on front cover board endsheet. Pages 46, 53, 69-119 are blank.
Assessment rolls of Logan, Smithfield, Benson, Mendon, Newton, Providence, Millville, Hyrum, Paradise, Wellsville (at 2.5 mils). Running balance by page carried to next within city's entries. No index. Pages 1, 82, 155, 171-229 are blank.
Warrant register and accounts payable for 1891-1901. Disburses state appropriations for schools to school districts. Also a record of payment to local business and persons giving services and supplies to schools.
Stamped inside front cover "Geo. M Thomson, County Supt." Records distribution of state funds salary payments and general support expenses. Following the entries for the years 1901-02, 1902-03, 1903-04, 1904-05, and first half of 1907, have sealed auditor's certificates. No index. Pages 133-600 are blank.
The balance of the book shows expenditures by school district, miscellaneous expenditures, Cache County General [School] Fund, territorial warrants, delinquent and non-collectable taxes for 1894, and double assessment records. Pinned to the front endsheet is a page with interest payments to school district accounts apparently in Thatcher Bank. Partial index to volume penned inside front cover.
Register of state appropriation funds to school districts, Contigent expenses, and Superintendent salary. Stamped inside front cover "Geo. M Thomson, County Supt." Indexed. Pages 117-598 are blank. Water damage to volume covers.
Minutes of Cache County court in respect to lease laws for school lands within the county. Excerpts from the meeting minutes of 14 JUN, 20 JUN, 5 JUL, 2 AUG, 3 OCT, 17 OCT, regarding the leases on pages 1-4. Rules and regulations for the leasing of school lands occupy pages 5-6. Lease applications considered by the court are recorded on pages 6-13, 16-64. No index. Pages 65-576 are blank. Covers badly warped, text undamaged.
Record of district (tax?) credit recorded by Cache County treasurer pp.2-9. County school monies pp.10-13, 22-24. Territorial school monies pp.l4-19. Territorial warrants to districts pp.28-32. Record of disbursements by warrant to individual districts pp.50-61, 81-93. Warrants to other individuals and interests also included. Reports on districts, teacher evaluations, and a list of teachers in the county (excluding Logan) from 1894-97, trustees for 1894-95, and Territorial fund apportionment records complete the book. No index. Pages very acidic and fragile.
A receipt for the sale of state lands to the county (undated) was found interleaved. Several miscellaneous warrant receipts have been glued to the reverse of a few pages.
Record of receipts and disbursements incident to school operation in Cove, Utah. See note on book type.
Receipts and expenditures of Greenville school for the years 1891 - 1905. Incomplete record. Unnumbered pages. Entries recorded by district treasurer. Balanced by year. No index. Slight warping to boards.
Itemized receipts and disbursements record for Greenville school by school year. Page balance kept and carried through to end of year's entries. No index. Severe warping and mildew due to water damage, though records are still legible.
Entries deal with appropriations for school maintenance, trustee compensation, school tax levies, a new school lot and building, etc. Notice of the consolidation of county school districts into the Cache County School District (1908) is also made. Several items pertaining to the operation of the district are interleaved or tipped in. No index. Pages 145-178 are blank.
Meeting minutes of board of trustees for the Hyde Park school district. Entries cover pupil tuition, hiring teachers, length of school terms, school building costs and outfitting. No index. Pages 114 -240 are blank. Page 87-8 is torn free but present.
Interleaved are printed forms for the tally of school election, Annual Report of Text Books, Minutes of Tax Meeting, certification of election (to school board), and a typed letter from the county Superintendent to the district secretary asking for the yearly financial reports. No index. Warpage to covers.
Probably a separate copy of information in Book 23 kept by a trustee other than the treasurer. This book is more carefully kept. Balances are carried and totaled by page. Receipt record is not as complete as Book 23, but disbursements are more detailed.
Receipts and disbursements for school years 1901-02 through 1907-08. Receipts for the year are noted only on the first page of that year's entries. Entry totals are carried to the next page in their respective years. No index.
Collection of invoices pursuant to the construction of the Lewiston school. This volume includes such things as invoices for furnishings and supplies, a copy of the bond issue and sample bonds, warrants payable for labour, minutes of a public meeting, and other items. Most are tipped into to the invoice book, although quite a number are only interleaved. No index, filed alphabetically.
Handwritten in a small ledger book. Cover dates 27 MAY 1892 - 11 MAR 1908. Entries are roughly on a monthly basis. Subjects discussed are teacher hiring and salaries, appropriations for school care and supplies, elections of trustees and compensation for services. Seven pages at the centre of the book have been cut or torn out. This took place before the entries were made, for no break in chronology is made.
Time period covered is 1902-1908, though no mention remains of which district the book is from. Severe water damage has warped the book badly. Inked entries have run and bled through the paper, however most pages are still readable. The spine has been torn off and lost as well as the first page of the entries, and the once-attached cover title sheet. The front cover is removed but present.
Receipts and disbursements for the Millville district school. Each page is totalled and carried forward. Some years are better noted on expenditures than others. No index. Water damage has caused some warping, but entries are undamaged.
Receipts are noted only on the pages that begins the record for a particular year. No index. Water damage to front cover.
This ledger contains numerous records including: agreement of teacher and people; amounts due trustees; assessor and collector's account; auditor's report; delinquents on taxes and fees; form for yearly statement; inventory of items required from school; memorandum of orders, due bills, etc.; memorandum of cache receipts and expenditures; books, etc. furnished and bought; quarterly settlement; roll assessment; reports of trustees to superintendent; reports of teachers to trustees; financial reports; statement of liabilities and resources; and treasurer's accounts. Note: The ledger is incorrectly labeled "1875 to 1879" on the front cover. The book actually spans the period 1875 to 1886.
Pages 22-26, contain a school census dated 1 JUL 1886, divided into male and female sections, and recording name, age, month and year of birth. Pages 28-130 include records of receipts and disbursements, yearly financial reports, school election voter's registers, meeting nimutes and accounts of individuals indebted to the school. No index. Pages 131-149, 153-312 are blank. Some pages slightly faded.
Record of trustee minutes, public meetings, and voter counts. Teacher contracts and salaries, bond issues, school support, trustee elections and other items pursuant to running a school. Between pages 90 and 91 are two sheets of paper with the minutes of a bond issue meeting. Last entry is 27 APR 1908. No index. Pages 98-200 are blank.
Monies received and itemized disbursements from 1892 to 1908. Probably the most complete record in the collection. Yearly reports follow each recorded year. Page 43-44 is cut out without loss to the text. No index. Pages 122-300 are blank.
Receipts and disbursements for Newton school district, 1901-08. Receipts noted only at the beginning of a year's entries. Total tallied and carried to next page. No index. Mould and water damage, warping to covers and pages. No loss of text.
Territory and county apportionments, special taxes are treated as separate accounts with certain expenditures coming from each. A record of money paid to individuals for teaching or janitorial work is kept, as well as "expenses," current expenses. Pages 116-172 are blank. Book has space for an index, but it is not used.
Receipts and disbursements for what is possibly Paradise district. Due to water damage the cover is missing; the text is readable. Severe water damage. Covers missing.
Providence school district board and public meeting minutes for years 1902-08. Teacher engagement and salaries, expenditures for supplies and support are the most common entries. Pages 26-7 hold the minutes of a discussion about a new centralized school for the town. After this and subsequent discussion, agreement was reached to build a new school. Interleaved between pages 94-5 is a blank from of "Notice of Annual Election and School Meeting." No index. Pages 98-252 are blank.
Receipts and disbursements for the years 1900-1908. See note "Book Type B."
Receipts and disbursements for the years 1902 -1908. Interleaved is a carbon copy of a note sent to the district secretary from the county superintendent noting the record of apportionments sent to the Richmond District for 1907-08, also a partially completed "School Trustees Annual Financial Report" for an unnoted year, and a sheet of scratch paper. No index. Covers badly water damaged, some moulding. See note "Book Type B."
Entries generally entered by chronological date, Some receipt do not match the facing page of disbursements. A large part of the entries are done in purple pencil. Page 200 and endsheet appear to have a tally for a school election. No index. Pages 46-199 are blank.
Receipts and disbursements for Riverside school district for 1901-08. Two blotter-paper advertisements are interleaved. See note "Book Type B."
Receipts and expenditures for Smithfield District 1891-1908. The year 1891 is kept in a running account, after which monies are treated as seperate funds. County and State funds paid for teacher salaries, Special School (tax) fund paid expenses for repairs, supplies. The district fund covered most other expenditures, including janitorial salary. No index. Pages 165-324 are blank. Full leather, front hinge cracked.
Mostly minutes of taxpayer meetings dealing with the levying of taxed for and construction of a new school. At the end of the volume is a handwritten "Dedication Programme for January 6, 1902" for the new school. Also two undated sheets of paper totalling expenses for the new school.
Only the 1907-08 year's entries are dated. That year's entries are also totalled by fund on separate pages, not following the outline of the book. The last entered page is a statement of financial standing in the district, showing it $348.00 in debt.
The cover of the book has district 14 (Benson) written on it, but all interior materials are from Stephenson District. Minutes are from scattered years between 1896 and 1906. Funds from the disbursement of state and county apportionments take up most of the rest of the entries, dealing with the years 1896-1900. Interleaved are a good number of yearly statistical sheets, teacher reports, a teaching contract, certificates of election for school trustees, annual financial reports, and miscellaneous receipts. No index. Pages 20-99 and 129-300 are blank.
Receipts and disbursements for years 1901-03 and undated years. One double page has been glued shut. Interleaved are a blank cheque from the Mendon district, a population census report, and a few sheets of blank paper. See note "Book Type B."
Record of expenditures of an unnamed district. Most debit entries are headed by "Special Tax," but expenditures from both state and county funds are noted. All entries are general expenses and teacher's salaries. No index.
Receipts and disbursements for Wheeler district for years 1902-08. Odd account receipts for 1905-06 are pinned to last page of entries. No index. See note "Book Type B." Covers are warped, front cover detached.
The first twelve pages are trustee annual reports for 1893-97. Pages 20-69 detail expenditures from Special Tax funds (current expenses) and state and county funds (teacher's salaries). Pages 45-50 apparantly have writing on them, but have been torn out and are not with the volume. Pages 150-169 record trustee and public school meetings from 1893-1907, these entries deal with school taxes, election of trustees, and enlarging the school house. No index. Pages 12-19, 70-149, and 170-272 are blank.