•

Memorandum

LIBRARY O~' CONGRESS

TO

Nr-, Jerome Edelstein DATE: August 231 1960

Rare Book DiViSi~~j~

\·:aldo H. Hoare fI'1l':':'_

Head, Book Section, Copyright Office

FROM

SUBJECT: lIork entitled SELDEN'S CONDENSED LEDGER AND CONDENSED MEMORANDU~I BOOK

I found this wo r'k on the deck in the general collections of the Library.*

Tnis is probably a copy of one of the wc rks involved in the United States Supreme Court case of Baker v. Selden, 101 U.S. 99 (1879). As a matter 01'~ it seeffiS to be the copy deposited in 1~61 in the Federal court for the Southern District of Ohio for copyright registration. (At that time, copyright registration was in the United States district courts around the country.) The copy seems to have found its way into the Library about 1870.

In vi ow of the history of this work, please consider it for inclusion in the Rare Book Collections.

Attachment.

* This work is not charged out to me at the Central Charge File.

ELI 811·r.m J:.AJlIo: >1001:8

AUe' ,950

SELDEN'S

CONDEN~ED LEDGER,

AND

Condensed Memorandum Book,

AND FOR~IS OF RECORD,

•

AND

CONDENSED MEMORANDUM BOOK.

By CHARLES SELDEN.

CT:t-. CINNA'l'l :

MOORE, WILSTACH, KEYS & CO., FRINTERS,

I Condensed Ledger, Reports,

,

I !

..

SELDEN'S

CONDENSED LEDGER,

AND

Condensed Memorandum Book,

AND FORMS OF RECORD,

Condensed Ledger, Reports, I

AND

CONDENSED MEMORANDUM BOOK.

Y By CHARLES ~LDEN.

CINCINNATI:

MOORE, WILSTACH, KEYS & CO., PRINTERS,

I

1 __ -

25 WEST l"OUJ_.f.TH HTRE.ET.

1861.

r I

;1

21 ~ [' b

Hlnter-ed, accor-dirrg to Act of Congress, in the Y ears ~860 and i86i,· by

OHARLES SELDEN,

In the Olerk's Office of the District Oourt of the U rrited States, for the Southern District of Ohio.

]fEMORANDU]1: BOOK,

By OHA.RLES SELDEN_. __ _j

SELDEN'S FORMS OF REOORD:

For Vouchers and Money Orders, suited to Auditors, Treasurers ant! others. Also, hjs FOR~lS OF l~EPORr for the same. ]3y CHARLES SELDEN.

I/SELDEN'S CONDENSED LEDGER,

I OR, BOOK-KREPll'W snIPLIFIED.

The Condensed Ledger combines the Journal, Ledger and Balance-Sheet, so <is to present numerous Accounts fit It glance; and. is peculiarly adapted to Governmental or COl"

porate Company 'I'umsaotions. 13y OHARLBS SELDEN. -r

Selden's Oondensed Memorandum Book,

Designed for Cash 01' other Transactions, but peculiarly adapted to Governmental Departments, Banks and Corporate Companies. By CHARLES SELDEN.

SELDEN'S FORMS OF

CONDENSED LEDGER,

By OHARLES SELDEN.

S:ELDEN'S FORMS OF

-!

I

Entered, eccordtng to Act of Congress, ill the .real' 1860, by

CHARLES SELDEN,

In the Clerk's Office or the District Court of the United States 101' the Somhci-n Disu-ict of Uhf,j

1&

Entered, according to Act. 1/1' Ccngrcee, In the JCf~I' 18 ... 0, by

CHARLE!::l SELDEN,

In uro Clerk' .. Office of' the Dietrtct Caliri. of tho United States for tho Southern Di~tl'icL (If Oluu.

Entered, according to Act of Oongroes, in the year ]860, by

OHARLES SELDEN,

In the Ulcl"k'g Office of the District Court 01 t,he United Stetce for the Southern Diatl'icL of' Ohio.

Entered, according to Act of Congl'ess, in the year 1861, by

OHARLES SELDEN,

In the Clerk's Office of the District Court of the 'Crilted States fOl"" the Sout.hem Dill-t.l'id of Ohio

Entered, according' to Act of Cungl'a"", in the yenr 1801> by

CHARLES SELDEN,

III the Cler-k's Office of the Di"trict COUl·t. of t.ho United Stntcs 10l' thl] Southern Di!;u'ict r,r Ohio.

CRAS. SELDEN.

PREFACE.

Trm Punr.rc is deeply interested in any attempt to simplify the system of accounts known as Boob-keeping, by any means which does not detract from its accuuacy and reliability. Tl1C author of the little treatise which is herewith presented, has endeavored to attain an improvement in Book-keeping in the line above indicated. With regard to the Treasury or Auditorial Department Accounts of either County, State or Federal Governments, he believes. lie. has succeeded; likewise with all Corporate- Companies, or individuals keeping only few specific or stereotyped accounts. And merchants extensively engaged in business, are attracted to the Condensed Ledger, by its power (as are-condenser of their condensing books) to compress almost innumerable accounts under a few specific, iutelligjble heads, indicating Financial condition instanti:!J, within a space almost incredible.

The Condensed Ledger expresses ill its title its chief merit-Condensation j but its author docs. nct.clnim to have expelled ordinary books of original 01' detailed entries. But the ordinary- J om-nnle and. Ledgers, and indeed all J ouunals and. Ledgers new in. use, which are known ;.\8 works of condensation, require, after an elaborate examination of their contents, a distinct and separate Balance Sheet to test and prove their correotnees, while LIte Condensed Ledger, by Dew forms and captions, comprises the three (Journal, Le-dger and Balance- Sheet) in one, and presents numerous accounts at a glance, with an accuracy, succinctness, comprehensiveness, satisfaction and economy, beyond precedent, and which, by the oldl tonus and captions now in usc, could never have been attained, if even approximuted.

Believing that the useful, art of nook-keeping is aimplifled and facilitated by lUy Condensed Memorandum nook and Forms of Record 01' original entry, and my Condensed Ledger, they with my Forms of Report, are cheerfully submitted to tile scrutiny and pam-onnge of })U inte'rcsted.

I:

INTRODUOTION.

The new system of Rook-keeping introduced by the accompanying 'illustrative forms, contain within themselves their own demonstration. The captions of tJ16 blank forms sufficiently indicate their uses without explanation. Utility and simplicity are united to us grcnt nn extent as is practicable, and they are curried muoh further than by any previous

structure.

I

A correct 1"8co1"(1 of business transactions is necessary in all systems of Book-keeping, consequently original explanatory entry is indispensable. For Governmental Accounts, this is amply provided for in the Forms of Record of the Auditor and Treasurer, which present u clear and concise exhibit of all Receipts and Disbursements in their respective departments, and of Distributions deri ved from 'I'n.xes, Appropriations, Profit and Loss 01' Transfers, Auditorial, Congressional or otherwise, as provided for by Law. With regard to the Condensing Hooks now known, viz : tho Journal, which compacts preceding books in a comparatively small space, and the Ledger, which compacts the Journal, and until now regarded the extreme condensing book of accounts, they arc anperaeded by the Condensed Ledger, which fully supplies their place, dispenses with the absolute necessity of an Index, and presents n continual Balance Sheet, determining its correctness the whole time, which important result an adept in Book-keeping will perceive at a glance. By my system of arrangement, the Departments of Auditor and 'I'rcasurerare completely counterpartcd, and no en-or can occur which is not susceptible of quid c discovery, as the only legitimate difference in the accounts between them must eeiei in the Floaling Orders.

The Condensed Ledger which S11O\\'8 only monthly postings of accounts, ma.y answer for any other interval. Thc Reports, may also embrace any period of time. Aggregates or Balances of accounts ma.y be carried forward indiscriminately, at <tny period, without.' changing the result. Governments usually continue nggl'cglltes for the Fiscal Year, adopting only the balances at the commencement. Individuals ma.y be governed by intervening settJements, or convenience.

Respecting the Mercantile Ledger, comprising many and various accounts, my Ledger as a re-ecndcnser thereof, classifying those accounts under a few comprehensive titles) and indicating Eiuaneial Condition instanfjty is iuvuluable.

The author, though always desirous of promoting the public good, does not in this instance, disclaim a hope of pecuniary reward; to this end he has taken steps to secure his right to some personal compensation, for what he thinks, a valuable discovery. In addition to the eopyl'ightof this little book, he has applied for a. patent right to cover the forms of the publication, and prevent their indiscriminate usc by the public.

r

in th~ urehi! "d~ d,""

-

CONDENSED LEDGER.

1i800

'l'REASURER

II I 1 I

-1- -1-,1- - -- il---",oo lo;;;;~;;;;,a.==I---"'lool -l-~ -- --

I FLOATING ORDERS. A. B., E,o., I FLOATING ORDERS.

COUNTY FUND. A"di!DrDf County, BRIDGE FUND.

SCI)t. n 11 r.wer.. 100 Sir: ~120111511 w.neu 11000

~g 1~ i .. ::l~.::·" 1 26 I herewith ~ertify thnt the above a~grcg"IC1I ~. . .... ,

[ ~I ~I ~[f:ljr:::.~::~::::~~~~= ~I:; ::.:":;i:,,"

21),00 Count) r"nli ;..: ••••••.

1000 llrl'lg1I ~'und

1000 Count_; Inf1rml111 bOO BUIldIng I"HU!

10 00 :~~~e~u~:~~~· .. ·::::::::: :::::. ::::::::

s 001 :;::;~~:I~lr6d~~ . .. ..

'I',IX Umisslous Store j rceuec

Dl1r-l.c~!e .

Show Llcen~u Smte Fuud

School t'uud .

CorpQrf\LiOIl Fund .

Town!bip ~'!Jnd .

Trellllurcr's fc~'ll .

AUDITOR'S RECORD.

COUNTY FUND.

,
"
\!:! "
ts
:1-) H
l;'i
:!; "
n
rs
19
2U REDEMPTIONS.

----

11 1; 11~11 ~:. ~;;n;~:::::11 ~f;~~~t:::::::· Lg~:'

~11 L '°""1 Cwo'L Do.

TAX OMISSIONS.

~ JI 11~~116 i~;~,~~ers I g~';r~ll'

26 ,ii 100 T A,I"m~ "ufeclI

___:'l~ 'I \lp~u Concord

nOll

12

15 « ·~O ]3 2',117 ~8 2

'00 I

SHOW LICENSE.

(;0313 .••.. Do .•

LAW, Do. r». Do.

BeJIIO"... lAw.

Do. Do.

Du. Do

W~51<l1l .. Do.

Do. Do.

--

Brought forw'd .

. :.rr · i

1)00 1500, IHOO 1000 2000

11800 1:1800

CONDENSED LEDGER.

200 300 200

------ -1-11-

,-- - -----; 00 Can led Forward, clllon 28"

l24

141

4200

4\iOO &20 '1"1
23 ()II If> 80
:D 160 110
:'1200 100 220
20 ao 12J
1000 100
l~O
800 Ron
,00 000
200 2001 200

DUPL:t:OATE ACKNO~LEDQED BY TREASURER, $43L36.

AUDITOR'S RECORD.

RECEIPTS.

COUNTY FUND.

1.""._ Do. D,. D,.

,b il~~

1610 11:2;")

;:gl~i~

,J

]I) Hll 11 :12 :W: :! :H :!t, :W, es

I

Lnw. lJo. \Jo. D,. Do.

La ... Do. Do.

D,. Do.

CONDENSED LEDGER.

Dato: from Jan. 1st to 31st,IBOI, inclusive. 'tf0t~~ Balances, I

DR SU~'J)Jut:S to SuNDRIES. cn. DR.. .

==II~==~~f==c=1

TREASURER. 190001 ' ..

Brought forw'd. Distribution

CR.

CR.

DR.

DR.

~2'lloo ~ ---= =

4200 7600 9~ 001 '50
3000 1500 "00
4400 16001 2800
4000 1000 0900
so 00 2000 10
1500 1500
1000 ~:!OO 2200
000 13(;0 10,
700 1600 JG
200 .00 <00 CQlluty Fnn<l ...

n";<lg~ ~'und_._ ••...•.•... County /nlirmn'·y .... Building Fnnd .••.• rtltel'(~s~ Fulld •...

Itend Fund ..

Betundera .

Ro>demptions .•..•

'fnxOmi$~ioIl3 .

Stnr~ License .

Duplien!e .

Show Lieen~e .

SlllteFlIud .

School Fund .

CorpOTnliOR Fund ....•

: ~~:a:~~iJ~,~'~~~~::: .. : ...

,woo 5200
2300 1600
~~I~~ '"
10
2000 2000
1000 1200
80
"
" '2Sii 00 :!8~ 00

DUPLICATE .A.CKNO"'W'"LEDGED BY TRE.A.SURER~ $492_72.

AUDITOR'S REOORD.

DISBURSEMENTS.

COUNTY FUND.

1,111writy.

1=

Date. No o\_m"UIlLj 1'0. For.

=='=1=

feu. 141 I oc a.wnsce ... Juror faea .....

-12 I 2~ J.Smilh.... \\-;111<':'<9 fe0.:9 ..

2 4!t ~ 5U S. ,J"na.... ('tflthing .

C 4·1 100 F. wena.. Lumber .

fI 4[, '100 T. Mallll J~rors' f,,~s ..•

o .10 laO W. JQIl~~ UO:l.I ..

lo·n 1 u.. '1'. n,II!'.'.... WiHlL'SS f~~~ ..

13 48 J ,ij ,\1. uotes Do.

1&·W 1 t>0 A. Sin" D,l,

~~;~ i ~~ ;', \~,~;::. ::: ~i]~~~j.I~~ ...

6~ ., (Hl W. jve~, Hnts. ....

2253 1100 s.w,«, J.l1.hur .....•

~[, Gol j5 M. 1\'''1l~... Hepair~ .

~Q 55 2 00 II. ~re1.Z.... Goro,,,w ,.

56 100 J. )leyers Jail .

17 '" '1 00 'r. Ad",,,~... JurOni' fee •...

~II i ce W. MareT.. Do.

;'9 100 U.l{,ur.... Do.

BRIDGE FUND.

113 10 II is

i ce J. "'"'" .... "L,mb" .

200 F. Si,,, •..... SWoe .

3QO T.Woods ... Laber .

G"

Court.

D,. C~mmi,sion·rs.

Do.

Oourt. Ccmrrnestcu'rs. Cr.nrt.

Ijo.

Do. Uommtasicu'rs.

Do Do. D, D,.

tll,.-. Ccmmlsslon'rs. Cuurt.

Do.

D,.

Commi",iun'rs. 0,.

D,.

Commi~siorl'r~.

Do.

RECEIPTS.

COUNTY FUND.

D.... N, Am,,,'" Of. II Foe. II. """"'''y.

Feb. 1 41 200 W. JfJnu~ Pines Ln.w.

.12 GOO n.II'(:II" 1 ne •.•..•.•..• Do.

S 43 f> 7" !-(. B(J.\.(!s...... Do , Do.

[() 4(l 7 7("> '1'. All"'''9 Rent........... Co"'mi~~i o n'rs

21 [,3 800 W. WMIS CO;;lS, L(\IV.

:'\<100

REDEMPTIONS.

it:6 :I::jj h;J;;;J;jj ~~J~~~

1 ,ooTAXO~S

e 4i if">lj w. Mc-yers"'j Ottmcn La,v.

B 4;) 12.) O. ruuiss ..... Cnrn)lI........ Do.

200

La.w. 1)0. Do. 0.0. Do.

COUNTY INFIRMARY.

STATE FUND.

1001°1)11 f:i(;Itu r-.

REFUNDERS.

I ~5 .J. Will~. ... Carr.,11 .... I~,,\'.

1;'11 wnrrcn....... Do.

t 15 T. ;.lile8 ..•.. CO,,(!ord •.. 00.

200 IJ. WatU"'11 Do. 00.

'1°0

CORPORATION FUND.

Lilli'. D,.

:::;.::imitl> ..•. ('1;ot""._ ....• LII'" S . .l"'~""1 ",,""....... Do.

~!. Well.1! •.. <.:olltiH"d...... 1Xl.

I.M" ....... IC""'Jj Do.

STORE LICENSE.

E! 48 r on w.'YL." IIBenton .

J5 4." Ijl25 M. S!('ms , Do .

;~ g! ~I~~ i:: ~~r:::::: .. W~s~~n·:::::·

28 06 ~~I \\ -. i\lillS······1 Uo ...

TREASURER'S FEES.

en "10011 Sune Tr. ····IIi\lilcage.
DUPLICATE.
2r. 492i2 'l'''xe~.
DISBURSEMENTS.
SCHOOL FUND.
au -----
3JJ 0011 S ''''''''11"''10'"" Tnw.
2"2 !l JI~ 1.<l\~~ t~;~i~: 0,.
24 Do.
zu D,.
I r
===-- --==--- ---=
TOWNSHIP FUND.
I"' '·'1 "'''j~ L3W.
2!J ~~II.Milk······IC'H"r()ll ........ D,.
==:::::::- -=------.___!_ -----==
ROAD FUND.
20 3 4~1i11S ........ 'IC!tI"roll ....... Law. CONDENSED LEDGER.

Brought forw'd. DISTRIBU. II DATE:
TION.
DR. c;l CR. OU. L:R DR.
l~O 00' 23200' C==' --
.800 ''I'' 1"",11 2800
3G00 1500 7iOO 600
4400 1000 ,;! 00 .00
~~I~g 1000 8900
::1: 3000
1500 '00 '"0
2200 700
2800
13'00 1,,00
IGlOO 21100
5(j~ te con»
40:) '(0
l~~lgg l~~:~g
GOO 600
4174 from Feb. 1st to 28th, 1861'1

inclusive. .

TOTALS.

BALANCES.

SU~DR1I':J TO SI1);DnrrE.1 en. DB. CR. DR. r en.

1====i'I====III=== =r= =

7 s 1 'i 2 4:; 1 0 0 ~ 320 ts

TREASURER.

0". I Co.

$()()1.72 ' 61\10.00

County Fund, ... Brillg.:: Fund, .....•....• Cmulty Infirmll.ry, ...

f.~I~~~i~F~:::~~'.:::

HondFulld, .

Refundcra, .

Redemptions, .

~:~~~~i~~,!,~~,s,.: , ..

Duplicate, .

~:~~ ~,\~~~,S~::::.:: .

School b'und, .•..••.••..•

~;~:'r~~~·~~~F~;:r~~:l:':: ..

3HO

10600 4200 "00 4000 3000 ,"0 2200 2AOO Jr.OO 2~ 00 G5Sj2

400 10(100 2800 1(100 600

14608 6000 4000

2000

251 oe \)200 as 00 "00 sorec 400 2200 2800 1[;00 2!lOO 55872

'00 lOO()('

i~l~

Gill

6.00 200

'"r

2000

I G47-i

-I

I . I

.-=~;;,~I~~ ... , .. ~~!I .. :;;

AUDITORIAL DISTRIEUTION"_

'J.OS8:::n:~.~_~.N_S_E-'-, __ D_R ...... II~I~

" School PU'''], ~... I ee

" Treasurer's Fees, 0·,

... .. •.

'"

DUPLICATE, DR.

'Iu County Fund, ..

" Bridg'-' P",,~, .

" Countylnfil'mnry, .

" Building Pum;,

"Intel'f'"tFnod, ..

" Road Fllnd, .

" Refuu<ler~, ..

" Stale I:,mo, ..

" Sdl0Gl ~·"nd, .

" CorpornliO'1 Fund, .

" TOI\"II,hip Fund,

" Tr~n~u"el"~ FI!<)" .....

SUNDRIES, DR. I I

R~,lempt,iou~ ...... ~~ .. ~~~.~~~.~~~ .... I' :: ~

'fax OmlS3ion9,.................................... 1500

Store J,iueu&c, 23 00

•.. "

A. B~, CDunty Auditor .

. ,.

-

II I

I",
Ig
~
E--i
~ ..;,
0 0
f/
p.., ,: in
R '0 "
~ a z
:;: ~
w I oil z
, ,: ,0
~ f il;
0 ~ '"
f',
E--i >. 0
• :J
'ti
........, :::
0
A ...
'"
p
~ 8 8 -------~

~~JJ :~~
~~~~ j~~i~ Ii
!W. ! I j~~ J
ll!j! ~~ .~J~ ~~ Ii
!.i III &_j
,~ .=0-5
11 ~~ .~~
~~~~] ]~ ". h .

a u

- I

r

8

i~l

18

I~

Iii

"

8

g

g

s

g

"
e ~
~
" ~
j f
0
i ~
J .; Eo-< Z o

U

'" ,:i-:::::! ~

~ "";0:.:1

.~

"

]

TOWNSHIP ACCOUNTS. I
I DISTRIBUTION OF TAXES FOR FE1.3RUARY, 1861-
Townships, &c. COI\I'OIL~T[ON. TOWNSHrP. SGHOOL. nO.~D. I I
1',,1,1. Amo"nt. l'aiJ. • ~HI~~Df. hid. A,n&ll"'. r.hl. '"1 ".M . Amou,,!. Paid. Amount. I
::::::::::: "'I!l liM Feh I:~ I F., 1" 1 4100 Feb. I
e 00 ~2 800
~o;;~id::· ......... 200 400 ~4 976
uon 200 2\; Gt:j 20
1
I
,Tlti --- --- -HI-- --- --- d- -- --I-
TOTtH.s 'I'. 2800 4 00
1

-- - FLOATING ORDERS.

Oet. 2Q l;:i

BRIDGE FUND.

1000 w. neu ..... 1

Nov,10 0 1000 O.On' ...

l

CO. INFIRMARY.

COUNTY FUND. I

1==~~~~~~~~=w~1

Dille. ~o~ Amonnt- To. I Adjusted. I Tnt. I Total. jl Dato. I No. Amount. To. I Adjusted,l Jut, TOUl!' I

==.r: I =;r,~IT~ =r==I=~=

lIJ II ]15 Ilem .

20 10 :! ~O J, llelL .

I Oct. 4 20 j(j!II. Bur~ .

\l 80 i en T. B,,,,ks_ .

:Ui 3i1 150 O.W~1I6 .

I NtH', 1>,~ ~,~? II I~~ ~:: ~~~:.~::::::

I .."" _<l N. Thorn ....

CONDENSED LEDGER.

C. D., ESQ.,

TrtfJ.!ura of County:

BroughtfOl'w'd. DISTRIBU- 'I BALANCES OF ACCOUNTS ill II

TION. • II; TOTALS. BALANCES

1===n~=~I===n===·1 MONDAY MORNING, DECEMBER 1, 1860 .. 11===n===:,===iT==· ,II

DIt. CR. ou. CR. DR. SU,,""DRlKS to SUNDRIES. Ion. , DR. I

= = = ~ 1~========,f==i=III==;=1=CR. DR. UH.

1- =1=

40,00 CAS:E3:_

--I--- -1-' 1' __ 1_1-11 __ 11----"_,, --1-----1---1'---

~ "I" Darrlcd fbe •• "',

I hereby certify as correct the ll00fC &IIlUCCi of Accounts of yonr immediAte preoeeessce, E. b'., EsQ., who will ucli"oJ' 10 you Forty Do11III'S, and .. n other property which should be in hit! poesessice, viz.: his official books, accounts, vouchers and corrcspoudenee, besidos thr~'<j mortgaJl'> notes belonging to the Coualy Fund, oue of ,\, n., for Two Uundrcd Dollars, and two of O. D., fOl' Quo: Hlludrcd l\J,ld Fifty 001111."" each; payments thereon ~cilllO m:tde ns follows:

June ret, 1861), A.H., Prindpnl, (husides TnterMt M vartous times,) $21).1)1).

21th, " O. D., Prindpul and rnt~l"cst, 20.00.

Jnly setb, " C. D., Ditto " DiUCI,

Sir:

,_D"II~~

County F1.Ind, ••...•

f;~gt~~,!~~~;:

Road Fund,

5 00 ~~~;,~~~ .• ~ •• : .......

Store License, Duplicate, .••..... Show LiCEnSe, .•. Sl>l.IeFund,.

School Fund, .

~;=E·~~:F.~~~~::::: .

Respectfully,

"0 1500 1600

1000

nee 1

300

200

A. B., Auditor.

REDEMPTIONS.

DISBURSEMENTS,

T REA SUR E R' S R E COR D.

COUNTY FUND.

DISBURSEMENTS,

COUNTY INFIRMARY.

~ N"II "''''II ,'m"",'

~-I-~

IJ RECEIPTS,

I COUNTY FUND.

_-I.djnsted. 1 No. I Date. Amount.

- 'I~C=====

D~. b 0. Vee." 1'&0

It) (i 10 250

11 n 11 ]1,;

20 10 :10 GI:.!()

U 12 1;'.' .. '.1"

:26 IS !ll.l 100

____ 1'1°0

I "J,,',d ~o I D,', I' Am",'

Dec ~ 1 ~ee l-~IOO

2 h(,1)

l~ ~ 1~ ~[~t

21 15 11 8 ... 0

"118 zo __ S~

4:100

D~, 1 Dec. 1 100
r su
11 2 e 60
G lOO
8 s 200
u u 150
10 " 10 1:15
t3 , is i te
Iv , 1Ci 15O
to 10 10 200
:W 11 20 125
1:.! 200
22 13 22 :I~
2;:. 14 25
:!G is 26
W 100
:!7 11 27 200
is J2;;
ie 100
20 100
2900 1 10

" 20

aa

BRIDGE FUND.

ADOITIDNAl DISBURSEMENTS,

STATE TREASURER.

2 ,I :UILDING FUND,

S.; ; ~ ~~

10 G 10 ""

t 3i.'.

8 1:.!5

20 11 20 "j/j

HOO

REFUNDERS.

10 :q 10 r
ro I" 100
20 20 100
24 10 2,1 atou
1000
TAX OMISSIONS.
G :1 [I : [' 1;~
8
20 .i~H[
26
.::.00 STORE LICENSE.

g II

IS I

17

"i

11~ II 1'00

.1'. ll'j"

20 200

2·J 175

18 100

ii--, 00

ic 15 20

SHOW LICENS·E.

",,,I To I~

1=----'=:111 SJ"kJ .. " "."'.1.. 1[1-11

I (le"~l".11 Revenue 1

II Com. 8,1000' ,'"d...

Pedlel"s Llcensc .... .' Sllcm.Uccnse·········i

INTEREST FUND.

ea uo 4400
1300 },', (,)0
171)0 ItlUO
2200
JUliO 1'1"
1000
120U
,00
tJ(1Q
481l':1J
200 CONDEKSED LEDGER.

1 ,_

SUNT>R!'ES to SUNDRIES.

-

n.. Il___c.

127.SG - r-;--!11.00

I Bal.n.".

-~I~

18200. 4821721--'

CASFL

20 00 Cuuncy ~·unu ....

1000 Bri(lge FlIn,l ........••..•...••• 171°0 Co~nly lnfirmnt-y ..•.•••.. 1700, lh"lding Fllnd .•.•.•.•••

1000 Interest FUDU .

l{tln.d Fund •....

600 J{efnnder9 .

r..e.lemptiollK .

'rex Omisslons ..•.. Storel.iceD&e •••

Uuplltate .

Show I.ic~nse ...••

ll:?tateFund ....••

School ~'lLnd .••.....•.•.••••..•...

Corp(lration Funu .

'TtHm.shipFund ....•... Treasurer's Pees. ...

4200 5800 8600 28001
:<UOO E,aQ 1100
MOO 1600 18100
:'.UOO rg100
:::000 1000 11)100
I'''''
1~1~ i~~1 "00
iaoo'
1600 11300'
cr sn 49272 49;651
2001 '00
I 1 ~~- ,-_~-_l1

T REA SUR E R' S R E COR D.

DISBURSEMENTS.
COUNTY FUND.
Adjusted. I No. Law. Amount

Jan. I 21 J"n. I 100
sa i ee
2 sa 2 250
6 " u 100
8 \ ~5 , 200
, ee , 160
10 27 10 125
IS ee IS 175
15 2!J ie 150
Jr. 80 " 200
an 8J eu 125
.J,) aa 200
33 I" 100
25 34 I" ,€I
,25 as ,26 , 200
36 127 100
2i 37 200
sa 125
I 39 700
I 4Q 100
---
2900 :1
I 7
10 8
o
te I'
eo II
"I 12
, BRIDGE FUND.

I

I

~_""~'dl .",""" .. m.-

STATE TREASURER.

A. B., CAfWltyAudilcr.

DISBURSEMENTS. I R E eEl P T _!_:___

COUNTY INFIRMARY. COUNTY FUND.

Adj""" Ii N"I,~I Am,""1 ~djU!ted'l No. DMe. AlIluulIL
. Jun. 671 Jan. b 1,,0 JaD, I 21 Jan. I 200
10 18 10 2150 22 S""
II 22 II ]26 6 se , H;;
so sa "I 62!i 10 2" 10
;il 26 24 <00 21 35 2J 850
so I 2(; 100 2G ee 20 800
1700 200

REDEMPTIONS. 100 200

:~

350 226

BUILDING FUND.
2 15 600
8 17 8 400
10 J9 10 321"
20 275
2J 120
eo 24 20 7G
--
17100
REFUNDERS.
I. III I:~I ~~
15
20 20 ~ 25
- ¥
INTEREST FUND.
I 14 II I'll 10100
I' 1300

ACKNOWLEDGMENT.

_."'brC.I)"T'I<>omln'I".r e ..... '1, eO.D\!'

.I"~iI"", 0 of .. "k~ Iloo ......... 1>. """ ..... nI; 0'",

o<kIltio" .w ... co .. p,w...~ ...... "'I~ •• ;

10 I! II 101 200
to rc 100
20 20 100
2< 24 300
-
'000
TAX OMISSIONS.
G 24 I I' I"
8 en 8 l"l5
20 32 20 100
eo en 2G.; __ "O
I 5100
STORE LICENSE.
12 1111 I12Wloo
" 15 125
20 20 200
21 t4 11{;
se 28 1110
7100
SHOW LICENSE.
20 ___34_j 120 II ------;jOO
I -1111-·
I
ADDITIONAL RECEIPTS. I STATE TREASURER .

DIlle.

F", IIA~

c,m"'''MI'·'''''·''11 I

IlI.t. VII. ~1l1. ilis1. .

~bleag~ .

Counry I'rcnsurcr.

D;;pH"" ==1 GJ ''-'

~I

I

CONDENSED LEDGER.

~"~llit: Ir:~":~~j:~"1 :'jE

D,. II c •.

S~I~O II

so DO COllnr,y ~'''IlIL... 4" 00 5800

1300 EriiigeFllnd"........... ~ j ',:r"

1:'00 CD~nty r"tirrn!lry .. , ~I~

~h ~~ ~nl~~~~~g"':~~~:::: ~gl~

I Road Fund ..•.

Rerllud.;"'..... 1';

KedernjlriollS..... 1000

'ra~ Omii!.3iODs...... (iDO

~~~i,,~i~:~~::::.. .... 6:~!

Sho"" Llcense.c. . 200

~t"tc Fund .....

SCbOO\}·l1nd .••.•..••...•..•...•

CorJX>l'fIlion I'uod ...••

Township Fun,!...

Trc"su-r~r's Fees ....

2f1f)(1 ,"00 17' ~2 00 0000

JOoo

HOI) 1:.00 1600

1000

120. 8,

"

43131}

Balances.

DR. I OR.

48272

1100 1500 3000 1000

1500

57572

T REA SUR E R' S R E COR D.

li..J:sB__lI__It_SEMENTS. II' DISBURSEMENTS. I' R E eEl P T S.

I COUNTY FUND. REFUNDERS. _I COUNTY FUND.

L::;:J~I "",_I. Am"""'.I_AdJ",';d_l_~_::_ D":~. Am,,,",. I .• ldj""'d·!.II~ ' .... o ~ .,mm;

Feb. 1 :~ 'I t'ch. I I ! ~ Feb.;~ ~ Feb'li~ I ~~;~ Ftb" 11 ,!~ ~·\lb. 1 I ~~

~I :1 ~I fg~ ~~ Il~ I I'~~ I ~~~ le:_1_j~~ Il~.I' ~~~

c I :e ~ rl~~ _ ---jioo ~l l' 5<1 :11 __ 8 ~

10.,7 101 1'lC. - 3400

:! ~~ :~ II ~ ~~ CORPORATION F'ND. I

16 W 16 200

20 61 20 12-'>

6:.! 2+.10

22 53 22 1'00

es 54 2:, I.;)

:: ?, I ::11 l:~ I

~~ ! ~:~

i2s100

20 go Ill' REDEMPTIONS.
12 :lll ~~ ~~
:!-t '0 U II
:.!U 126 4;,0 1:0 II '00
-1- 10 16 400
1000 Icl~
SCHOOL FUND.

:.!O q I" 11'1°0 TAX OMISSIONS.
22 22 BI)(I 1 -"111'11-1"
2·1 ~~ :I~~ ,6
26 8 40 i .8 ~I~
1--28:00 I
TOWNSHIP FUND. BRIDGE FUND.

I, I 1100

10 200

~-----H~- '

1 10

STORE LICENSE.

I" II' ,,"0 I

26 200

6M

ROAD FUND.

'00

ADDITIONAL RECEIPTS.

STATE TREASURER.

CONDENSED LEDGER.

B,oughtfo'w'd. DISTRIBU· _Ii DATE, f'omFob.l" to 28th, 1861, [I TOTALS BALANCES

_~ I' Cit" DRTI1NUI\ 11_ D~~'"":C~::::~"II=~I-I~7 7.T-:-

~)72 1"00 I I II CASH. I 13372 08100 "'''I

I · I I' ;.;Ji-;;; .

sa 00 R61!t1~ I 113 !lSI 2800 Co""l) Fund I 3400 ss 00 2~3 98 J,ji!J8

26 00 v vv !; 00 6 00 BrIdge Fund, 82 00 92 00 GO 00

3~ 00 1600 It 00 I -t 00 Cl)unly Infirmary, 38100 Sf; 00 50 00

3900 8'100 n'lIldu g Fund, 3900 3!J 00

2000 Jl)100 8000 1 Interest lund, 20 00 ·W 00 2°100

100 100 ROOlcl1".",d 4 00 400

1500 2200 7100 Itel\mlle,;, 22 flO 2200

2200 280() ROllc11IpllOns,.. GOO 2flOO 2800

1300 113M Tnx Omisslous, ZOO Iii 00 1;;00 I

'I~g ~ 23100 Store l-,kel!~.. i 00 2~ 00 2300

400 "!~ l~il I;:~ 1~~I:;:(,,~~t,L:, ••••• · :~il" :;!Iijl

.' l~lgg

I~~: II::~::;:~'::"~~;~ 2<l00 GOO 0: ~

-

TREASURER'S REPORT.

I DIS BUR S E MEN T S II DATE: from December lat,.lSGO,.to

i=--- , . I MI:I.l·ch 1st, 1861, lllclu81ve.

Prel·io\13. This Qr. D~~i~~~ I rout, I DR. I BALA~CF.S. cu.

I==r- =1== =nr=s= =--i

I :; ~ I ::Igg, I g~~l~~ ~~~:~d:':::.:....... 1~6 ~~ 1~ ~~ 118100

3S 00 380°11 Counlrlnl1rlllnry,... eo 00 to 00

I) 00 H 00 lJOIOO I Building Pllnl1, .

20 oc 21100 lute-est FLltld,...... 2001) 1000

[) 00 l'i ~~ 2~ gg. :'i~~~l~~,~~'.: .

'l80D 9800 Redeml";ons,.. 2 00 2600

igl~~ I~ ~g ;~:r2::~~~~~,~~: . ~ ~g ~~Igg

[)6~ Oi:!.O 66,' -OOi~I' D"plicHtc, . 40"' n

,. Show 1.lcen~c,... 400

19~I~~ 19~ ggl SIDle }'und,.... I

10,., °.°0 1f. 0°1 ~~~~:!\~i"~'~<JF~~·d::::··. eo on

It 00 'l'cwuahip Fund,. _,

'l'rensnrer's Fora, 6~ 71

--- --.---- --- -- f--- --- --- --- ----

<000

6287:!.

A. u., Auditor. --Collnfy,-

OO]\:£MISSIONERS' EXAl"IIl'< ATION _

CAsn in TreMury ...

;;Ill:! 72

II~

RECEIPTS.

Pr(l"iollS. Tiois QT.

5000

Dislrib-

'rotnl.

z-
1m! 2'18'JS
9200
RA 00
:111 3900
soroo
4UO
"00 2200
:1800
1500
2300
(j000 uGBr2
40U
10000 10UOO
280£1 2800
l~l~~ 1000
600
4474 j,H74 Addilionalto theforeguingth"re{Lr(joll Ijel'osit in the Sub-Treasury, bclvul;iug to Ocuuty

- ~

1IIor(:sngc X"t~s............ 500 00

P",ymnnl!J t.h\lI·CQll...... r,o 00

C. D., Treasurer,

- County,-

I". eOlllj)iiR.!lce will] tbe Inw requiring an inspection nnrl tllorough exntnlnatlun of tha hooks, vouchers, aCCOIlIlU!, moneys, bonds, secmtues. 'HId olber r!lvl'crl.~ in -- Ucunty Trell~urYJ by the Uouuty Auditor and C011111! C()uJlui~ionel's thereof ftl3 often as once in evn;v,.i_~ montha:

Til "~HI';lrVHE, \\'c uic uudcasigned, whh til" Dounty Auditor, thi! dn.y nl!ul~ sur-h ,·."ltlliu(ltion, nnd found in the Tr~1\9\lrJ' Three ~:;I~;II~P~I:;i~O~·'~f1.~;;~\~~u~~~~~o ~~~:'~~~~e!;:~~l~: besldoa nil other property whloh sboulrl he in the custody of the 1'n:'~~\Jl'cr, ns authenticated

A. D., }

C. D., COhlMl:-;SlONER8.

E. 'F'.,

March 1st, 1861.

~.F==

1~~1:

6°1,00 20'00

___ I ::

casa • --.,~ c-"''' ~

'52;, r "'I~ ~I~I:==-

Mortgllge Nij!C3 , [',00°10000 I

P"ymcllts thereon .

I II

RECORD

To His Honor A.13.,

Judge of' Pl'obnto C01l1't.>

Sm:

--County,

:.\Ia.rch 15th, 1861.

~ROEATE OOURT. 1== INSPECTOR'S CERTIFICATE.

By anthority der-ived frotn yOll oilicin.1ly, born-lug dote Mnrch ret, 18GI, nnd nfter beiJlg dilly sworn neeordiug La law, I, C. D., na Inspector, without previous notice or intim:1.tion to tho County 'I'rensurer 01' such intention, diu forthwith cnLCI' into the County Tl'IJ!UlUI'Y, nnd prcccodod immedintely to count the money therein, and inspect the books, records and vouchers ther-eof together with nll other- property which should be in the custody uud possession of tho 'l'rcosurcr.

In compltcuce with tho lnw rcquirill,c: ccrtltlcntes of such exnnunation, I hereby certify that Three Hundred aud Fifty.two TVa Dollars was the exact amount of money so found in lind counted in the County 'I'rensury, end thnt the statemeut annexed, which agrees with the books ot' tho Auditor, pr-esents the exact amount. of balance of each pm-tioulnr Fund, nnd orproperty then in the custody nnd possceeton of the 'I'rr-nsurer.

Rcspcetfully submitted,

STATEMENT.

CQunty Fund .

Tlridge Fllnd ..

County Infirm-rHT ..

1l1lihlingPnm\.. •.

Illlcl'estl'llnd .

Bond Fund ..

nQrl1nder~ .

Il.eu~rnpti()ng .

T"" Omi!!Sions .

Store Lteense .

D"l'liCllte ...........•... Show License ..... Sh.lC. FlIllU ... Schoot Fund. C o rpurntiun FUIlJ ... Town~hil' "",,(1., ...... Treasurer's Fee~ ..

Dr.

Cr.

JI

TOW N S HIP Ace 0 U N T S.

DISTR1.BUTION OF TAXES FOR FEBRUAR~~, 1.861.. I

TOWDShips, &0,\ CORPORATIO~. TOWNSHIP. SCHOOL. ROAD. --~

CH"o".. ::~!.o 'mo:;:o :::1 """'"' :"::100 ',,,"m" ::: """m ""1 Am",,'" p,,"~~'

g,{i,:}.;'.:.. !l ;'!! li~ :Igg I~: il~ 26 400 I

I

1----1---1-.- -

TOTALS.............. '! 16100 I I IJ 00

1300

~

I FLOATING ORDERS ENDORSED.

L

! ,

I L II

'I ;

~DRNSllD MEMORANDUM BOOK.

I I'

~~ E~_ _ ACCOUNTS. VOUCHERS. Balance. DR. OR. I

~ __ I==============I Dr. Cr. = ~ ~

Dec. 1 C..!~~~ty F.md,. 2 2 4000 226 sL I

Bridge Fund, ...........•........•.......•... 1 100 I

lntere~t fuod,..... 1 1000

I 625 ~--13~_-_8100-1

-",,, -II

250

600

-:~ f-r8!

u 60 '--I ,00 I--J~~!

CASH, County Building

.............. ................................

CASH,

County Tnlirmnry,

CASH,

County Fund, .. 'I'az Umisslens, ••

CA.:::H,

Couuty FIlUd, ..... Building Fund, •. 'fax. Omtestons, ..

CASH,

County Fund,

10

CASH,

Count.y Fnnd, .

Britige Fund, ..

C(muly Iu/lrnmry,

nnililing Fund, .

Ref\Judcrs, .

Redemptions, ..•

1 I

200 I

400

125

'" --cloo --I ~

--1-[£=

8050

150 100 I

!----- _ F==T=[ I

2900 .

'1-25 776

'00

,"0

72;;

125

-_\---'~"---

760 ~_9_76

352S

Carried Forwa.rd,

S E L DEN'S FOR M S

RECORD, CONDENSED LEDGER, REPORTS,

AN.l>

. (!1:Dndtll,ll£tl ll.eltlDtlllululIl ~DDk.

By CHARLES SELDEN.

NOTE.

ONE Principle governing ldl-1Jlld the author's familiarity with - suggests his now presenting only the acconrpauviuz tOt'ttl,S: of CONDH~SE.v LlmGKH, as mere practical unci syrmnr-trioul than their transpositions, which would change the locality of captions, 01' place the names of Acr-ounts to the extreme left or right-c-or other than r-entru.l-e-of the columns.

r...... -

If"'='"""I ~~~~=--"""""""""'''~I

. RECORD .

. . _

·DISBURSE·M·E_NTS. r- R E eEl P T S.

I~ To II Po. ""h""y. 'III~I or. . A,"""",

I I I

I i

II

II

lll~_

I I

._

L 1 I L

II m"'''MEN'' '~'~~'~'~N~~ .I_-=-R~EC_E_IP_T_S·_I ~

A(ljll.tp.\1.11 NO.! t,lte. Amount. Adjusted. II ~o·11 VSlle. I!' '\"HHIIII. AtljllSWI. :'\0. I~'I~ ;

=.-.I~-I- =-== -'-I

I I I

I I I

I I I I

I ADDITIONAL DISBURSEMENTS.

ACKNOWLEDGMENT.

ADDITIONAL RECEIPTS. I

i~-Il III 111~}J I

I I=~II =======C11=1

I III II III

-
I CONDENSED LEDGER, I
I
I n,ou,ht !orw'd • Distr:bution. I Date tnctue.ve. tilo,a I . II
F
_Vlt. II Cil. un. I CR. Dil. 8U;-;PnI"S to SU~lJ[lIES. 1 cu. nil. en,
== -:= =f==o
I I I
'I
_D" II_c,.
I $ s
I
I
I ;
I
I
I ,
I I
---~f-c_JH·-----l~"_L_IJ
I I II Darr-ied Forw"d,....... I "I II I
I
i
I •• _, L-. ____ -
- ~-'''''- ,...
1,>_ .. orw'd CON DE N S E-D LEDGER. II~
I
DATE: from to tnctustve. I TOTALS. I BALANCES.
, . -
I DR. ! cn.· DR.· CR. SUSnRTF.S to SUSDRIES. , DR. on. nn. cu.
=1= ~= 1= r= r=s= 11
DR. 11+ 1
I ,
, I
; I
I I
Ii
i i
II I
I
I I I l~
1--1- --1----- ~_J
1-1-1 -- -
I CARRIED FORWARD, ............ ! II--
I I ...
I I
I
I
I
I,
J I CONDENSED LED GER.
I I . I DISTRIBU·
BrougbtForw'd. I nATE, trom to ~USIVO. TION. TOTALS.
I 1
DR. I C11. I DR. en SU,"DlllES to SUNlJHIE.::\. DR. CR. na. CR.
11= I 1== -
I 1 _:R_II GIL
$ S
.-=-~
,
,
,
,
1 I
,
,
I, I I
I'
_I_- I, 'I _!_Jl ___ ~
1-- --- 1 -1'- -1- CA~RIED FORWAR~ -I III

I :1
L ... _ .. ,_.,._. .- .",F.~ .- - I .... '~ ••• , 1~" "fil - - -
--_ ..• -I
--
I I~ r+: ~I! '"
l I JI :iB!
'"
0; •
I; I '"
II ~
I 1i II
,

I
I !
I
,
I -1
~ ~
; '"
~ :.
,.
0 "
0 -
::...., 0;
)!i I
~ ~ I
,. I
~ "
~ I I
I
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I:
I! : ~ II

1 l
~ ,
e =1
"
Zl
p
gj - ~
A I REPORT.
,
~:':"':';F DATE: RECEIPTS.
_~~_J ·"-1~ ~~I~~n
~ =I=r= I ~I
I
I I I
II I I
I
I i
I I ' I I
i II
I I I
I
I
I I I I
I II I' I
I I
, I 'I_~I~I I
~
- :1,
I i

I I
I
;
, - I TOWNSHIP ACCOUNTS. I
DISTRIBUTION OF r.rAXES FOR
I Townships, &0. com-on .... TION. TOWKSHrp. I I"-r~
SOIlOOL. I I\OAD. I
f'~;~ Am~m'l. r"ld. AnI"'''''. ,.",m"""I' 1'.ld. "'""""nt. l'n!'!
1 I 1 1 I
I I
I
I
I
,
,
1
I I
-- __ _l ____ 1-- 1-- -_ ---- -_ - ---
TOT_\LS ............ II I I II
,
l~ -
I ---
I
I
I
I I
1 I RECORD. I
PROBATE OOURT. STATEMENT.
INSPECTOR'S CERTIFICATE. Date:
--
I i I
I
I ' I
II I
~ Ii I
-
I
r---. -
,
I
I
I J
- I FLOATING ORDERS.

~ II I

r=:;:-'j'''''''"' _TO -'-':':"_'_ _"'_ 11",1 1 1)"" J':" "\m""'''1~10~" 1 "IJ"'1"'1 Iru ~

--1= -~-I-, 11--1---1 f.==1 r=s= 1

i II I I I I I

I I 1 1 I

I I
1 1
1
I I
, I
u 1
- 0"
I
I
I
I 1 [

I 1

I
I
1
[ I
I "'"
I
, I
I
- I
.....
I <,

I! FLOATING ORDERS ENDORSED. ~

~ 1~ .. T.Jf«.""'_'''I~._J ..• _ )1- ~~'""":=_ '::Jl"-_

=~-IT T---,l -;1 I II 'I ~

I

I

I

I I

I

I I

II II

I i

J

'I II.

._-_j

I CONDENSED LEDGER 'I

DISTRIBU- II TOTAL

TION. .

~11~~~~~~lllc~~

I I

____ __ , 1 _

I I Cw'.d,''''''d .... I I 1 I 1 I

1 I -- --I

___j

RECORD.

<,

~[

~ I~~~~I~~~~I

DISBURSEMENTS. RE 0 E IP T S.

~

D.t,,' To, ' roo, ~t~m","L __"'t~il or, roo, A",".",

~- = ~I~-

I ,

i

I

I I

i I

I

• I

j I

JI I

I ! I

II i

iJJ

I
RECORD.
I
~ .. DISBURSEMENTS. I RECEIPTS. ,
, =11''''''';'
ArnOI"lt. Date.
IT -,
I
I I
I ' I
I
I
, I ,
I I I
I I I
, I I
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I I I I
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I
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1- l_ _Ji . ! _III d _I!
1 , R E C 0 RD.

I A P PRO P R I AT ION S.
I D,I.. I To. Fol'. II Authority. ir" I ' __ c •
II
III I
I 1
I I
I
I I I I
I
t
I
I I
I
I .1
1
1 I
I
! 1 I I III 1 " NAMES, \ :~~:~:~'l Mo",,,,,11 T"~",,y W'"", "11:"'''''11 """",',118","",,', TOTAL, I REMARKS, 'I

"-=~ \~I= I \-'I~ I' ="~--l

, Ii',; I I I

II I

I I

I

I

I~~======~~~=~ ~

~~~~~.."",.,.....".,.......:J

DISBURSEMENTS. I[ RECEIPTS. I ':,;,

om I .m. I"'" " eueee I Stoves II ,,_ I •• ,.. ,,".' , ,,_ ""''''' "

==;"iI~=:I~I===r=~-1 ~ = l=s== - - =

I II I II

I

I
Ii I I
\ ,
I ~ I
I I
I:
I I !I [ I
II alii till
I
I II
I
I
II I II I II I CONDENSED MEMORANDU~i BOOK.

-,?_,,_cL..,,_.>~,~

\IF "'''81 .\..'55+ "R,aAO <;.t..c.u.