NTDMG382.xml Guide to the Latah County, Idaho Records 1888-1959 Latah County, Idaho Records Finding aid prepared by Judith Nielsen Funding for encoding this finding aid was provided through a grant awarded by the National Endowment for the Humanities. University of Idaho Library, Special Collections and Archives ©1997 Encoded by ArchProteus2003 Finding aid is in English Overview of the Collection University of Idaho Library, Special Collections and Archives MG382 Latah County, Idaho Latah County, Idaho Records 1888-1959 87 linear feet Records of the auditor (as auditor, recorder, clerk of the court, and clerk of the county commission), treasurer, and assessor of Latah County, Idaho. English

The present Latah County was originally part of Nez Perce County, Idaho Territory. In 1887 Congressman Fred Dubois of Blackfoot introduced a bill in the U.S. Congress creating the county of Latah from the northern part of Nez Perce County. The bill met with little opposition and was signed by President Cleveland on May 14, 1888; thus making Latah County the only county in the United States created by an act of Congress.

County Officials

Auditor: The auditor is the chief accounting officer of the county and is responsible for keeping records of revenues, expenditures, and balances in county funds, and for making certain that county agencies do not overspend their budgets. The auditor reviews all bills presented to county agencies, sees there are funds to pay them, presents the bills to the county commissioners for their approval, and writes checks, called warrants, to pay the bills. The auditor also prepares financial reports, computes property taxes due, and accounts for licenses. In the capacity of recorder the auditor is responsible for recording, filing and indexing a large number of legal documents, including deeds, marriage licenses, leases, certificates of sales, mining claims, and wills admitted to probate. The auditor also serves as clerk of the district court, and plays a role in selection of juries, collects fees, and provides clerical assistance to the court. As county clerk he or she has important responsibilities in election administration, such as supervising local election officials, helping to register voters, publishing notices of election and preparing and printing ballots. The auditor also serves as clerk of the county commission, recording all proceedings, resolutions, and votes.

Treasurer: The county treasurer is responsible for receiving money belonging to the county, accounting for and safely keeping the funds. The treasurer deposits the money in bank accounts or invests the funds temporarily in United States certificates of deposit or other securities. Serving as tax collector, the treasurer sends out property tax notices, collects personal and property taxes and issues warrants to collect delinquent taxes.

Assessor: The main function of the county assessor is to set a fair value on property for tax purposes. To do this the assessor keeps an accurate map of each parcel of property in the county and visits the property to determine its value. The assessor sends each property owner a statement showing the market value of property for assessment purposes and hears the objections of taxpayers who are protesting this amount. The assessor is also responsible for registering motor vehicles, selling license plates, and handling titles for motor vehicles.

The records of Latah County span the years 1888 to 1959 with the bulk of the material covering the years 1888 to 1930

Included are records of the auditor in his/her several capacities (i.e. auditor, recorder, clerk of the court, and clerk of the county commission), records of the treasurer, and the assessor.

As the following inventory indicates, not all series of records are complete. In some instances record books are lacking volumes, reports may be lacking several years, numbers of recorded deeds may be missing, and some volumes of tax statements are also lacking..

These records were moved to different storage areas within the library several times prior to processing, therefore any original order was destroyed. Following the description of duties of county officials outlined by Sydney Duncombe in his Handbook for County Officials in Idaho (10th edition, University of Idaho Bureau of Public Affairs Research, 1991) the records were organized by office.

The records of the auditor were divided into several sub-series, since the auditor also serves as clerk of the court, recorder, and clerk of the county commissioners. Included in the auditor's records are license records, bonds, reports, certificates of nomination, and forest protection charge lists. The bonds were originally bundled and their received order was not altered; during processing it was discovered that dates occasionally overlapped, and some small sections were interspersed among larger sections.

The clerk of the court records contain a district court fee book, a record of cases in Nez Perce County from 1883 to 1890 which appears to have been hand copied from the original books, district court calendars, and court stenographers shorthand notebooks for cases from 1893 to 1939. The stenographers' notebooks were divided into series by type of book used, which is also a chronological arrangement. In many cases the books were numbered, and this numerical arrangement was retained; unnumbered books are at the end of each series. Series I-III are in small notebooks, while the shorthand notes in series IV are on 8 1/2 x 14" sheets of paper which have been foldered by year. Some of the books are water damaged, and numbers in each series are lacking.

As recorder the auditor's records include 9 volumes of Land department abstracts which lists land by legal description and records details of any sales, chattel and crop mortgages, and estray notices which are handwritten notifications of livestock found on private property and requesting the owner to claim the animal(s).

The clerk of the county commission records include a jailers report of prisoners, bonds and election returns for road overseers, and road district inventories.

The second series contains the treasurer's records. These include 12 volumes of warrant registers, from 1888 to 1939, name indexes to the registers, quarterly statements and monthly reports, trial balance books, fish and game licenses issued, tax sale certificates which are also called delinquency certificates (the tax sale certificates, 1884-1912, are individual sheets of paper, the delinquency certificates, 1913-1917, are bound in volumes), and volumes titled Indexes to delinquent taxes which are indexes to the tax sale certificates. The series also includes six volumes of special property road tax records, 1902-1908 (1906 lacking). The final items in the series are miscellaneous papers which were discovered among the bank statements.

The final series contains the records of the assessor. Included are plat maps of Moscow arranged by addition, plat maps of small Latah county towns, lists of property belonging to Potlatch Lumber Company, John Vollmer, Edward Rutledge Timber Company, Northern Pacific Railway, and the Forest Development Company which was subject to assessment, taxpayer statement for property taxes, and a book of motor vehicle license fees collected.

In 1987 permission was received from the state archivist to discard approximately 20 cubic feet of redeemed warrants. Many remaining items were set aside for discard during processing. Included were records recording internal transactions between departments (e.g. auditors' requisitions to the treasurer), certified list of warrants to be issued, warrants, redeemed warrants, receipts, check registers bank deposit slips, bank statements and paid checks, duplicates of treasurer's reports, detail sheets of tax collector's reports, tax payer statements for property taxes except for 0 and 5 numbered years (Oregon State Archives record retention schedule recommendation), assessors rubber stamps, and several unused volumes of printed forms. This reduced the records by an additional 125 cubic feet.

Permission to discard the above material was requested from the state archivist. Following receipt of the permission the discard list will be sent to the Latah County Historical Society in case there are any items they feel would be useful for either research or exhibit purposes.

Records of the Kendrick State Bank which were deposited with the Clerk of the Court during dissolution hearings were removed and accessioned separately; these will become MG 384.

The records of Latah County were transferred to the University of Idaho Library by the county prior to 1980.

This collection is indexed under the following headings in the online catalog. Researchers desiring materials about related topics, persons, or places should search the catalog using these headings.

Idaho Government and Politics Latah County (Idaho) -- History -- Sources Latah County (Idaho) -- Politics and government Detailed Description of the Collection Series I. Auditor 1883-1959 A. Auditor 1888-1959 1 Auditor's abstract of expenses, road and bridge tax 1904-1909 1 item 2 Road district account book 2 1913-1921 1 item 3 Auditor and Recorders fee book 1892-1895 1 item 4 Record of Election tickets printed and furnished 1892-1920 1 item 5 License record (auctioneer, billiards, circus, etc.) 1914-1931 1 item 6 License stubs 1898, 1908-1910 4 items 6 Auditor and recorder bonds for county officials 1888-1893 480 items 7 Bonds, School district 1891-1892 26 items 8 Auditor and recorder bonds for county officials 1909-1925 600 items 8 Special constable bonds 1911-1913 10 items 9 Auditor and recorder bonds for county officials 1927-1944 300 items 9 Auditor and recorder bonds securing county deposits: First Trust and Savings Bank, Moscow 1922-1928 6 items 9 First Bank, Bovill 1922-1928 5 items 9 Bank of Juliaetta 1923-1927 5 items 9 Latah County State Bank 1921-1928 5 items 9 First National Bank of Moscow 1922-1928 24 items 9 First Bank, Troy 1924-1929 40 items 9 Moscow State Bank 1923-1927 23 items 9 Kendrick State Bank 1924-1926 3 items 9 Genesee Exchange Bank 1922-1928 37 items 9 Semi-annual report of District Attorney 1891-1894 7 items 10 Joint Auditor and Treasurer statements 1895-1925 150 items 11 Joint reports of Auditor and Treasurer 1920-1925 9 items 11 Auditor's report 1903-1914 60 items 11 County Auditor's detailed statements 1919 16 items 12 Certificates of nomination 1910-1918 220 items 12 Nomination papers 1920 75 items 13-14 Special school tax levies 1889-1914 2000 items 15-19 Forest protection charges 1925-1933, 1938, 1959 249 items B. Clerk of the Court 1883-1939 20 Record book, Nez Perce County 1883-1890 1 item 21 District court fee book 1891-1895 1 item 22-25 District court calendars 1889-1909 4 items 26-28 Court stenographers shorthand notebooks, Series I 1893-1895 87 items 28-31 Court stenographers shorthand notebooks, Series II 1895-1897 93 items 32-33 Court stenographers shorthand notebooks, Series III 1892-1898 23 items 34/1-15 Court stenographers shorthand notebooks, Series IV 1889-1908 138 items 35/16-30 Court stenographers shorthand notebooks, Series IV 1909-1914 120 items 36/31-46 Court stenographers shorthand notebooks, Series IV 1915-1919 112 items 37/47-52 Court stenographers shorthand notebooks, Series IV 1919-1921 30 items 38/53-57 Court stenographers shorthand notebooks, Series IV 1922-1924 33 items 39/58-62 Court stenographers shorthand notebooks, Series IV 1925-1926 31 items 40/63-64 Court stenographers shorthand notebooks, Series IV 1927-1928 11 items 40/65-68 Court stenographers shorthand notebooks, Series IV 1938-1939 and undated 17 items 41/69 Reporters transcript and exhibits: Boas v. Latah County 1939 8 items 41/70 Typescript: First National Bank vs. Regents of the University of Idaho 1913 2 items C. Recorder 1888-1925 42 Abstracts Land Department: Charitable and other institutions 1901-1914 1 item 43 Penitentiary land 1901-1914 1 item 44 Public buildings; Agricultural college 1902 1 item 45-46 School land 1891-1914 2 items 47 School land; Timber land 1907-1925 1 item 48 Normal School land 1901-1902 1 item 49 Scientific School land 1901-1902 1 item 50 University land 1901-1914 1 item 51-71 Chattel and crop mortgages 1891-1910 10499 items 72 Estray notices 1888-1910 20 items D. Clerk of the County Commissioners 1888-1926 73 Jailors reports of prisoners 1889-1892 14 items 73-76 Road overseers bonds 1888-1922 1850 items 77 Road overseers inventories, Districts 1-35 1889-1926 500 items 78 Road overseers inventories, Districts 36-62 1889-1926 420 items 79 Road overseers election returns 1898-1911 225 items Series II. Treasurer 1888-1954 80-91 Treasurer's Register of Warrants 1888-1939 12 items 92 Name index to Warrant registers: Unidentified (5) 1 item 93 Unidentified (6 on cover) 1 item 94 Current expenses 1924 1 item 95 Current expenses 1926 1 item 96 Current expenses; Road district 1928 1 item 97 School district 1928, 1929 1 item 98 School 1930 1 item 99/71 Current expense; Road district 1929 1 item 99/72 Current expense; Court trust; Sheriff's revolving fund 1930 1 item 99/73 Current expense 1931 1 item 99/74 School 1931 1 item 100/75 Current expense 1932 1 item 100/76 School 1932 1 item 100/77 Hospital and indigent 1932 1 item 100/78 Current expense 1933 1 item 100/79 School 1933 1 item 101/80 Hospital 1933 1 item 101/81 Current expense 1934 1 item 101/82 School 1934 1 item 101/83 Hospital and indigent 1934 1 item 101/84 Current expense 1935 1 item 102/85 School district 1935 1 item 102/86 Hospital and indigent 1935 1 item 102/87 Current expense 1936 1 item 102/88 School district 1936 1 item 102/89 Hospital and indigent 1936 1 item 103/90 Health unit fund 1936 1 item 103/91 Current expenses 1937 1 item 103/92 Hospital and indigent 1937 1 item 103/93 Current expense 1938 1 item 103/94 Hospital and indigent 1938 1 item 104/95 Current expense 1939 1 item 104/96 Hospital and indigent 1939 1 item 104/97 Health unit; Court trust; Sheriff's revolving, Noxious weed eradication, Weed revolving 1937-1939 1 item 104/98 Unidentified 1946-1948 1 item 105 Treasurer's quarterly statements 1888-1894 25 items 105-107 Treasurer's monthly reports 1888-1928 630 items 108 School district financial journal 1911-1916 1 item 109-110 Trial balance books 1897-1915 2 items 111 Trial balance book: Auditor 1897-1903 1 item 112 Trial balance book: Special School District 1931-1948 1 item 113-118 Treasurer's and Tax collector's cash account books 1921-1954 6 items 119 Fish and game licenses 1903-1904 1 item 120-123 Tax collector's reports 1888-1913 1295 items 124-131 Tax sale certificates 1884-1912 10785 items 132-137 Delinquency certificates 1917 38 items 138 Index to delinquent taxes: Lots 2 1916-1918 1 item 139 Index to delinquent taxes: Lands 2 1916-1918 1 item 140 Delinquent tax collections reports 1919-1935 1 item 141-146 Special property road tax record 1902-1905; 1907-1908 6 items 147 Insurance policies (court house, furniture, etc.) 1908-1920 46 items 147 Incoming correspondence 1921-1934 20 items 147 List of widows and soldiers, Tax rolls 1922 3 items 147 Summons, country treasurer and commissioners 1920 1 item 147 Highway commissioners, appointment of 1921-1926 28 items 147 Apportionment of school money 1918-1919 8 items 147 Reports to superintendent of condition of bond, etc., of school districts 1921 1 item 147 School district valuations 1919-1920 2 items 147 Tax sale certificate of Charles Riggle of Kendrick 1923 1 item 147 Tax collectors detailed statements 1919-1928 16 items 147 Delinquent tax notices for publication 1917-1922 7 items 147 Miscellaneous papers 1904-1937 18 items 147 List of Northern Pacific Railway land in Latah County 1921 1 item 147 Protests in payment of taxes 1920-1929 10 items 147 Public administrator papers 1922-1936 18 items 147 Notice of land on which the state of Idaho holds mortgages 1922 7 items Series III. Assessor 1914-1959 148 Plat books, 4-39-5 to 8-39-5 6 items 149 Plat books, 9-39-5; 16-39-5 to 18-39-5; Beagles-Bremers 6 items 150 Plat books, Bremer's 2nd - Deakin's 3rd 7 items 151 Plat books, Deakin's 4th - Highland View 6 items 152 Plat books, Homestead - McGregor's 6 items 153 Plat books, McGregor's 2nd - Mt. View 4 items 154 Plat books, Olesen's - Park 5 items 155 Plat books, Rayburn - Sandelius 5 items 156 Plat books, Schumacher's - Urquhart 6 items 157 Plat books, Urquhart's 2nd - White's acre; Coal bins; Oil distributing plants 5 items 158 Plat books, Warehouses, elevators, mills, plants; Personal property; Industrial; Juliaetta 4 items 159 Property ownership maps for tax purposes undated 11 items 159 School district township maps undated 37 items 160/99 Plat map: Avon 1 item 160/100 Bovill 1 item 160/101 Cornwall 1 item 160/102 Deary 1 item 160/103 Deary: Home and Orchard tracts 2 items 160/104 Genesee 1 item 160/105 Genesee: City View addition 1 item 160/106 Genesee: Harris and Sunnyside additions 1 item 160/107 Genesee: West addition 1 item 160/108 Harvard 1 item 160/109 Helmer 1 item 160/110 Joel 1 item 160/111 Juliaetta 1 item 160/112 Juliaetta: Park and Aldrich additions 1 item 160/113 Kendrick including Addison's addition 1 item 160/114 Kendrick: Oaks addition 1 item 160/115 Onaway 1 item 160/116 Onaway: Bull's addition 1 item 160/117 Potlatch: Highway tracts 1 item 160/118 Princeton: Smith's addition 2 items 160/119 Rue 1 item 160/120 Troy 1 item 160/121 Troy: South side 1 item 160/122 Troy: State addition 1 item 160/123 University of Idaho (NE 1/4 18-39-5) 1 item 160/124 University of Idaho (SW 1/4 17-39-5 and SE 1/4 18-38-5) 1 item 162 Assessor's book of land transfers 1914-1915 1 item 163 Property belonging to Clearwater Timber Company 1917 1 item 164 Property belonging to Edward Rutledge Timber Co. 1916-1917 2 items 165 Property belonging to Forest Development Company 1946, 1948 2 items 166 Property belonging to Milwaukee Land Company 1951, 1957, 1959 3 items 167 Property belonging to Northern Pacific Railway 1916-1917 2 items 168 Property belonging to Potlatch Lumber Company 1915, 1917, 1951, 1959 15 items 169 Property belonging to John P. Vollmer undated 2 items 170-175 Taxpayer statements: Property tax 1925 53 items 176-169 Taxpayer statements: Property tax 1930 344 items 180 Book of motor vehicle license fees collected 1922-1934 1 item