Overview of the Collection Creator Title Dates Quantity Collection Number Summary Repository Languages Sponsor Latah County, Idaho Latah County, Idaho Records 1888-1959 (inclusive) 1888 1959 87 linear feet MG382 (collection) Records of the auditor (as auditor, recorder, clerk of the court, and clerk of the county commission), treasurer, and assessor of Latah County, Idaho. University of Idaho Library, Special Collections and Archives Special Collections and Archives University of Idaho Library 875 Perimeter Drive MS 2350 Moscow, ID 83844-2350 Telephone: 208-885-0845 libspec@uidaho.edu English Funding for encoding this finding aid was provided through a grant awarded by the National Endowment for the Humanities. Historical Note 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 http://archiveswest.orbiscascade.org/ark:/80444/xv57121 1
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. Content Description 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.. Administrative Information Arrangement 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 http://archiveswest.orbiscascade.org/ark:/80444/xv57121 2
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. Acquisition Information The records of Latah County were transferred to the University of Idaho Library by the county prior to 1980. Detailed Description of the Collection Series I. Auditor, 1883-1959 http://archiveswest.orbiscascade.org/ark:/80444/xv57121 3
A. Auditor 1888-1959 1 Auditor's abstract of expenses, road and bridge tax 2 Road district account book 2 3 Auditor and Recorders fee book 4 Record of Election tickets printed and furnished 5 License record (auctioneer, billiards, circus, etc.) 6 License stubs 4 items 6 Auditor and recorder bonds for county officials 480 items 7 Bonds, School district 26 items 8 Auditor and recorder bonds for county officials 600 items 8 Special constable bonds 10 items 9 Auditor and recorder bonds for county officials 300 items 9 Auditor and recorder bonds securing county deposits: First Trust and Savings Bank, Moscow 6 items 1904-1909 1913-1921 1892-1895 1892-1920 1914-1931 1898, 1908-1910 1888-1893 1891-1892 1909-1925 1911-1913 1927-1944 1922-1928 9 First Bank, Bovill 1922-1928 http://archiveswest.orbiscascade.org/ark:/80444/xv57121 4
5 items 9 Bank of Juliaetta 5 items 9 Latah County State Bank 5 items 9 First National Bank of Moscow 24 items 9 First Bank, Troy 40 items 9 Moscow State Bank 23 items 9 Kendrick State Bank 3 items 9 Genesee Exchange Bank 37 items 9 Semi-annual report of District Attorney 7 items 10 Joint Auditor and Treasurer statements 150 items 11 Joint reports of Auditor and Treasurer 9 items 11 Auditor's report 60 items 11 County Auditor's detailed statements 16 items 12 Certificates of nomination 220 items 12 Nomination papers 75 items 1923-1927 1921-1928 1922-1928 1924-1929 1923-1927 1924-1926 1922-1928 1891-1894 1895-1925 1920-1925 1903-1914 1919 1910-1918 1920 13-14 Special school tax levies 1889-1914 http://archiveswest.orbiscascade.org/ark:/80444/xv57121 5
2000 items 15-19 Forest protection charges 249 items 1925-1933, 1938, 1959 B. Clerk of the Court 1883-1939 20 Record book, Nez Perce County 21 District court fee book 22-25 District court calendars 4 items 26-28 Court stenographers shorthand notebooks, Series I 87 items 28-31 Court stenographers shorthand notebooks, Series II 93 items 32-33 Court stenographers shorthand notebooks, Series III 23 items 1883-1890 1891-1895 1889-1909 1893-1895 1895-1897 1892-1898 /Folder 34/1-15 Court stenographers shorthand notebooks, Series IV 138 items 35/16-30 Court stenographers shorthand notebooks, Series IV 120 items 36/31-46 Court stenographers shorthand notebooks, Series IV 11 37/47-52 Court stenographers shorthand notebooks, Series IV 30 items 38/53-57 Court stenographers shorthand notebooks, Series IV 33 items 1889-1908 1909-1914 1915-1919 1919-1921 1922-1924 http://archiveswest.orbiscascade.org/ark:/80444/xv57121 6
39/58-62 Court stenographers shorthand notebooks, Series IV 3s 40/63-64 Court stenographers shorthand notebooks, Series IV 1s 40/65-68 Court stenographers shorthand notebooks, Series IV 17 items 41/69 Reporters transcript and exhibits: Boas v. Latah County 8 items 41/70 Typescript: First National Bank vs. Regents of the University of Idaho 1925-1926 1927-1928 1938-1939 and undated 1939 1913 C. Recorder 1888-1925 42 Abstracts Land Department: Charitable and other institutions 43 Penitentiary land 44 Public buildings; Agricultural college 45-46 School land 47 School land; Timber land 48 Normal School land 49 Scientific School land 50 University land 1901-1914 1901-1914 1902 1891-1914 1907-1925 1901-1902 1901-1902 1901-1914 http://archiveswest.orbiscascade.org/ark:/80444/xv57121 7
51-71 Chattel and crop mortgages 10499 items 72 Estray notices 20 items 1891-1910 1888-1910 D. Clerk of the County Commissioners 1888-1926 73 Jailors reports of prisoners 14 items 73-76 Road overseers bonds 1850 items 77 Road overseers inventories, Districts 1-35 500 items 78 Road overseers inventories, Districts 36-62 420 items 79 Road overseers election returns 225 items 1889-1892 1888-1922 1889-1926 1889-1926 1898-1911 Series II. Treasurer, 1888-1954 Container(s) Description Dates 80-91 Treasurer's Register of Warrants 1 1888-1939 92 Name index to Warrant registers: Unidentified (5) 93 Unidentified (6 on cover) 94 Current expenses 1924 http://archiveswest.orbiscascade.org/ark:/80444/xv57121 8
95 Current expenses 96 Current expenses; Road district 97 School district 98 School 1926 1928 1928, 1929 1930 /Folder 99/71 Current expense; Road district 99/72 Current expense; Court trust; Sheriff's revolving fund 99/73 Current expense 99/74 School 100/75 Current expense 100/76 School 100/77 Hospital and indigent 100/78 Current expense 100/79 School 101/80 Hospital 1929 1930 1931 1931 1932 1932 1932 1933 1933 1933 http://archiveswest.orbiscascade.org/ark:/80444/xv57121 9
101/81 Current expense 101/82 School 101/83 Hospital and indigent 101/84 Current expense 102/85 School district 102/86 Hospital and indigent 102/87 Current expense 102/88 School district 102/89 Hospital and indigent 103/90 Health unit fund 103/91 Current expenses 103/92 Hospital and indigent 103/93 Current expense 103/94 Hospital and indigent 104/95 Current expense 1934 1934 1934 1935 1935 1935 1936 1936 1936 1936 1937 1937 1938 1938 1939 http://archiveswest.orbiscascade.org/ark:/80444/xv57121 10
104/96 Hospital and indigent 104/97 Health unit; Court trust; Sheriff's revolving, Noxious weed eradication, Weed revolving 104/98 Unidentified 1939 1937-1939 1946-1948 105 Treasurer's quarterly statements 25 items 105-107 Treasurer's monthly reports 630 items 108 School district financial journal 109-110 Trial balance books 111 Trial balance book: Auditor 112 Trial balance book: Special School District 113-118 Treasurer's and Tax collector's cash account books 6 items 119 Fish and game licenses 120-123 Tax collector's reports 1295 items 124-131 Tax sale certificates 10785 items 132-137 Delinquency certificates 38 items 1888-1894 1888-1928 1911-1916 1897-1915 1897-1903 1931-1948 1921-1954 1903-1904 1888-1913 1884-1912 1917 http://archiveswest.orbiscascade.org/ark:/80444/xv57121 11
138 Index to delinquent taxes: Lots 2 139 Index to delinquent taxes: Lands 2 140 Delinquent tax collections reports 141-146 Special property road tax record 6 items 147 Insurance policies (court house, furniture, etc.) 46 items 147 Incoming correspondence 20 items 147 List of widows and soldiers, Tax rolls 3 items 147 Summons, country treasurer and commissioners 147 Highway commissioners, appointment of 28 items 147 Apportionment of school money 8 items 147 Reports to superintendent of condition of bond, etc., of school districts 147 School district valuations 147 Tax sale certificate of Charles Riggle of Kendrick 147 Tax collectors detailed statements 16 items 1916-1918 1916-1918 1919-1935 1902-1905; 1907-1908 1908-1920 1921-1934 1922 1920 1921-1926 1918-1919 1921 1919-1920 1923 1919-1928 147 Delinquent tax notices for publication 1917-1922 http://archiveswest.orbiscascade.org/ark:/80444/xv57121 12
7 items 147 Miscellaneous papers 18 items 147 List of Northern Pacific Railway land in Latah County 147 Protests in payment of taxes 10 items 147 Public administrator papers 18 items 147 Notice of land on which the state of Idaho holds mortgages 7 items 1904-1937 1921 1920-1929 1922-1936 1922 Series III. Assessor, 1914-1959 Container(s) Description Dates 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 http://archiveswest.orbiscascade.org/ark:/80444/xv57121 13
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 1s 159 School district township maps 37 items undated undated /Folder 160/99 Plat map: Avon 160/100 Bovill 160/101 Cornwall 160/102 Deary 160/103 Deary: Home and Orchard tracts 160/104 Genesee 160/105 Genesee: City View addition 160/106 Genesee: Harris and Sunnyside additions http://archiveswest.orbiscascade.org/ark:/80444/xv57121 14
160/107 Genesee: West addition 160/108 Harvard 160/109 Helmer 160/110 Joel 160/111 Juliaetta 160/112 Juliaetta: Park and Aldrich additions 160/113 Kendrick including Addison's addition 160/114 Kendrick: Oaks addition 160/115 Onaway 160/116 Onaway: Bull's addition 160/117 Potlatch: Highway tracts 160/118 Princeton: Smith's addition 160/119 Rue 160/120 Troy 160/121 Troy: South side http://archiveswest.orbiscascade.org/ark:/80444/xv57121 15
160/122 Troy: State addition 160/123 University of Idaho (NE 1/4 18-39-5) 160/124 University of Idaho (SW 1/4 17-39-5 and SE 1/4 18-38-5) 162 Assessor's book of land transfers 163 Property belonging to Clearwater Timber Company 164 Property belonging to Edward Rutledge Timber Co. 165 Property belonging to Forest Development Company 166 Property belonging to Milwaukee Land Company 3 items 167 Property belonging to Northern Pacific Railway 168 Property belonging to Potlatch Lumber Company 15 items 169 Property belonging to John P. Vollmer 170-175 Taxpayer statements: Property tax 53 items 176-169 Taxpayer statements: Property tax 344 items 1914-1915 1917 1916-1917 1946, 1948 1951, 1957, 1959 1916-1917 1915, 1917, 1951, 1959 undated 1925 1930 180 Book of motor vehicle license fees collected 1922-1934 http://archiveswest.orbiscascade.org/ark:/80444/xv57121 16
Names and Subjects Geographical Names : Latah County (Idaho) -- History -- Sources Latah County (Idaho) -- Politics and government Finding aid prepared by Judith Nielsen 1997 http://archiveswest.orbiscascade.org/ark:/80444/xv57121 17