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

Series 28644

Levan (Utah) Accounting ledger books

Dates: 1911-1987.

1.50 cubic feet

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.

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.

Access Restrictions

This series is designated as Public.

Reproduction and Use

These records are available for reproduction and use.

DISCBOXDESCRIPTION
111911 Nov - 1933 Jan: Treasurers Cash Book (receipts and disbursements)
111912 Jun - 1928 Feb: Register of Receipts
121929 Oct - 1933 Dec: Receipts and disbursements ledger
121940 Jan - 1941 Jan: Receipts and disbursements
221933 Jan - 1947 Aug: Receipts and warrants ledger
331971 Jan - 1985 Dec: Receipts and warrants ledger
331986 Jan - 1987 Jun: Receipts and warrants ledger