Argyle Township Court House & Archives
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Series B: Financial records. — 1926-1986. — 1.33 m of textual records.

This series contains the main financial records of the Municipality of Argyle. The records are arranged into five sub-series and include:

  • audited financial statements of the municipality and associated bodies
  • annual ledgers and journals recording general municipal revenue and expenditures
  • accounts specific to the Municipal Poor Farm, to hospital patients and to the Yarmouth-Argyle-Barrington District Planning Commission
  • municipal budgets
  • auditors’ files

Notes:
Title based on contents of series.

Related information may be found in the annual arbitration agreements filed in the Clerk’s files (Series A, Sub-series 1) and in the minute files and general files of various committees making financial decisions, ie Finance Committee, Joint Expenditure Committee, Joint Welfare Committee, Yarmouth-Clare Regional Assessment Committee (Series A, Sub-series 1 & 2).

Sub-series 1: Audited financial statements. — 1928-1986. — 21 cm of textual records.

Sub-series contains audited financial statements of:

  • the Municipality of the District of Argyle (1928-1929, 1931-1942, 1944-1958, 1969, 1972-1974, 1976-1980, 1982-1986)
  • the Yarmouth-Clare Regional Assessment Committee (1969-1975)
  • the Municipality of the District of Yarmouth Joint Expenditure Board (comprised of the Town of Yarmouth, the Municipality of the District of Yarmouth, and the Municipality of the District of Argyle — 1972, 1976-1977, 1979, 1980, 1985)
  • the Joint Welfare Committee of Yarmouth County (1973, 1977, 1980, 1982, 1986)
  • the Yarmouth-Argyle-Barrington District Planning Commission (1986).

Notes:
Title taken from formal name of documents contained in sub-series.

Annual financial statements for the Municipality of Argyle were usually recorded within the minutes of the annual meeting: researchers interested in statements for years other than those listed above should request the appropriate year’s minutes from the RG5 series.

Sub-series 2: General municipal ledgers, journals and capital fund accounts. — 1928-1986. — 94 cm of textual records.

Sub-series contains financial ledgers and journals recording the municipality’s revenue and expenditures and one folder of capital fund balance sheets. The journals are presented in several different formats, and most years from 1972-1986 are covered by more than one journal.

The sub-series consists of (in date order):

  • two indexed general ledgers (1928-1933, 1934-1937)
  • a journal, arranged in date order (1940-1973)
  • one oversized journal, arranged in date order with revenue recorded on white sheets and expenditures recorded on yellow sheets (1948-1966)
  • journal accounts on oversized loose sheets, arranged in date order on white revenue sheets and yellow expenditure sheets (1967-1969)
  • two journal-entry books, arranged in date order (1974-1982, 1983-1986)
  • an indexed journal (1972-1984)
  • journal accounts on oversized loose sheets, arranged in date order with white revenue sheets and yellow expenditure sheets (1973-1984)
  • one folder of annual capital fund balance sheets (1980-1986)
  • one oversized journal, arranged in date order with white revenue sheets and yellow expenditure sheets (1985-1986)

Title based on contents of sub-series.

There are no records for the years 1938 and 1939.

Sub-series 3: Municipal poor farm accounts, patients’ hospital accounts, and Yarmouth-Argyle-Barrington district planning commission accounts. — 1928-1972, 1985. — 6 cm of textual records.

Sub-series consists of a volume of detailed poor farm accounts indicating income from the sale of farm produce and other sources, and expenditures made in maintaining the poor farm and its inmates (1928-1972); a volume of patient accounts for residents of the municipality indicating patient’s name and relationship to individual being billed, time spent in (un-named) hospitals, amount due, and whether account was sent to and paid by the patient, or whether it was determined to be uncollectible (1930-1938); and a folder of revenues and expenditures for the Yarmouth-Argyle-Barrington District Planning Commission (1985).

Notes:
Title based on contents of sub-series.

Sub-series 4: Municipal budgets and associated material. — 1976-1982. — 8 cm of textual records.

Sub-series contains budgets indicating estimated municipal revenue and expenditure for the years 1977 to 1982 arranged in folders, each containing records for one year. Each folder (except 1976) also contains documents used in creating the budgets, such as recommendations by the Education Assistance Committee for provincial financial assistance for a given fiscal year; residential and commercial tax assessments; tax exemptions; West Pubnico sewer debt charges; estimated costs of the Western Counties Regional Library Board; operating budget of the Municipality of Argyle Housing Authority, etc. These associated documents vary from one year to the next, but provide detailed financial information not always readily accessible elsewhere in the fonds. The folder for 1976 contains only a statement of estimated revenue and expenditure for the year.

Notes:
Title based on contents of sub-series.

Sub-series 5: Auditors’ files. — 1976-1984. — 4 cm of textual records.

Sub-series consists of folders of financial material apparently created by municipal employees for the use of the auditors. The folders contain a variety of records, including correspondence, lists of prepaid taxes, taxes received and in arrears, trial balances, accounts re conventions and delegations, accounts receivable and payable, lists of debentures and coupons outstanding, journal entries, capital expenditures from revenue, grants in lieu of taxes, etc.

Notes:
Title taken from folder labels.