Series E: Financial Records 1880-1927

86 cm of textual records.


Series consists of the main financial records of the Municipality of Argyle. The records are arranged in 9 sub-series and include:

general financial ledgers & journals
treasurer’s reports
audited financial statements
financial records pertaining specifically to roads & bridges
financial records pertaining specifically to the overseers of the poor
joint expenditures with other municipal units
general bills & receipts
debentures & bonds
bank books.
Notes: Title based on contents of series.

Additional financial records relating to the Overseers of the Poor are found in RG 3 Series K (Overseers of the Poor Records), Sub-series 1 (Financial Accounts).

Additional financial records relating to road & bridges can be found in RG 3 Series E, sub-series 7.

Sub-series 1: General Financial Ledgers & Journals. — 1880-1923. — 6 cm of textual records.

Sub-series consists of the main financial ledgers and journals recording income and expenditures for the Municipality of Argyle which were maintained by the Municipal Treasurer. There are 4 such ledgers covering periods 1877-1915, 1902-1911, 1910-1912, and 1923.

Financial records for the Township of Argyle prior to municipal incorporation for the years 1877-1879 are found in the first ledger in this sub-series.

Sub-series 2: Treasurer’s Reports. — 1880-1922. — 16 cm of textual records.

Sub-series consists of hand-written annual, semi-annual, and some other interim financial reports prepared by the Municipal Treasurer for Municipal Council.

Sub-series 3: Audited Financial Statements. — 1880-1923. — 8 cm of textual records.

Sub-series consists of audited financial statements for general municipal accounts, as well as some for road & bridge accounts.

Prior to 1930 auditors for the Municipality of Argyle were appointed and paid by Municipal Council, but were not professional accounting firms. After 1930 chartered accountants carried out the audits for the Municipality of Argyle.

Sub-series 4: Joint Expenditures with other Municipal Units. — 1911-1927. — 5 cm of textual records.

Sub-series consists of records pertaining to joint expenditures with the Town of Wedgeport and the Municipality of Yarmouth. Joint expenditures with the Town of Wedgeport involved Wedgeport’s use of the Argyle Poor Farm and payment to the Municipality of Argyle for same plus other shared expenses. Joint expenditures with the Municipality of Yarmouth usually involved expenditures related to the use of the Court House in Yarmouth, expenditures related to Registries of Deeds and Probate, police services, etc.

The municipal committee that dealt with joint expenditures was usually referred to as the Arbitration Committee.

Sub-series 5: General Bills and Receipts. — 1880-1926. — 46 cm of textual records.

Sub-series consists of general bills and receipts generated in the day-to-day operation of the Municipality of Argyle. These are primarily records of bills paid by the Municipality of Argyle.

Includes payments for the following types of goods and services rendered to the Municipality of Argyle; payment to tax assessors and collectors; salaries paid to Municipal Clerk, Treasurer, Warden, and Councilors; payment to printers for printing various municipal documents; payment of auditors; payment to various appointed officials (Clerks of License, Trustees of Public Property, electoral officials for municipal elections, Secretary to the Board of Health, Sanitary Inspectors, Temperance and Scott Act Inspectors, Road Surveyors, Health Officers, etc.); payment to solicitors for legal services; payment of annual dues in various associations; purchase of land for animal pounds; advertising for tax sales; etc.

After 1900 a number of bills and receipts indicate only that they were approved by Council, and do not indicate what the payments were for. Further reference would have to be made to Municipal Minutes, RG 3 Series A.

Notes: Title based on contents of sub-series.

Some receipts for payments in this sub-series may be related to School Board matters. Any such records left in this sub-series are not clearly marked. Similar documents clearly related to School Board matters will be found in RG 10 Municipal School Board of the District of Argyle Fonds.
Sub-series 6: Municipal Council Expenses. — 1903-1927. — 3 cm of textual records.

Sub-series consists of records maintained by the Municipal Clerk on the attendance of council members at meetings and stipends & mileage paid.

Records of council expenses were maintained in the rough drafts of minutes recorded by the Municipal Clerk, but were not recorded in the official minutes of council.

Sub-series 6: Debentures & Bonds. — 1893-1917. — 2 cm of textual records.

Sub-series consists of debentures and bonds from various surety companies, and from the Provincial Government.