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Guide to the Latah County, Idaho Records ; Latah County, Idaho Records

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Guide to the Latah County, Idaho Records 1888-1959

Sponsor: Funding for encoding this finding aid was provided through a grant awarded by the National Endowment for the Humanities.


Overview of the Collection

Title: Records
Creator: Latah County, Idaho
Dates: 1888-1959
Quantity: 87 linear feet
Abstract:Records of the auditor (as auditor, recorder, clerk of the court, and clerk of the county commission), treasurer, and assessor of Latah County, Idaho.
Identification: MG382
Language: English
Repository: University of Idaho Library Special Collections and Archives
Moscow, ID 83844-2351

Arrangement and Description

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 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.

Scope and Content

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/Biographical History

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 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.


Subjects

This collection is indexed under the following headings in the online catalog. Researchers desiring materials about related topics, persons, or places should search the catalog using these headings.

Government and Politics
Idaho

Latah County (Idaho) -- History -- Sources
Latah County (Idaho) -- Politics and government

Administrative Information

Source

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
A. Auditor 1888-1959
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1Auditor's abstract of expenses, road and bridge tax 1904-1909 1 item
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2Road district account book 2 1913-1921 1 item
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3Auditor and Recorders fee book 1892-1895 1 item
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4Record of Election tickets printed and furnished 1892-1920 1 item
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5License record (auctioneer, billiards, circus, etc.) 1914-1931 1 item
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6License stubs 1898, 1908-1910 4 items
6Auditor and recorder bonds for county officials 1888-1893 480 items
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7Bonds, School district 1891-1892 26 items
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8Auditor and recorder bonds for county officials 1909-1925 600 items
8Special constable bonds 1911-1913 10 items
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9Auditor and recorder bonds for county officials 1927-1944 300 items
9Auditor and recorder bonds securing county deposits: First Trust and Savings Bank, Moscow 1922-1928 6 items
9First Bank, Bovill 1922-1928 5 items
9Bank of Juliaetta 1923-1927 5 items
9Latah County State Bank 1921-1928 5 items
9First National Bank of Moscow 1922-1928 24 items
9First Bank, Troy 1924-1929 40 items
9Moscow State Bank 1923-1927 23 items
9Kendrick State Bank 1924-1926 3 items
9Genesee Exchange Bank 1922-1928 37 items
9Semi-annual report of District Attorney 1891-1894 7 items
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10Joint Auditor and Treasurer statements 1895-1925 150 items
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11Joint reports of Auditor and Treasurer 1920-1925 9 items
11Auditor's report 1903-1914 60 items
11County Auditor's detailed statements 1919 16 items
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12Certificates of nomination 1910-1918 220 items
12Nomination papers 1920 75 items
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13-14Special school tax levies 1889-1914 2000 items
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15-19Forest protection charges 1925-1933, 1938, 1959 249 items
B. Clerk of the Court 1883-1939
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20Record book, Nez Perce County 1883-1890 1 item
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21District court fee book 1891-1895 1 item
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22-25District court calendars 1889-1909 4 items
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26-28Court stenographers shorthand notebooks, Series I 1893-1895 87 items
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28-31Court stenographers shorthand notebooks, Series II 1895-1897 93 items
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32-33Court stenographers shorthand notebooks, Series III 1892-1898 23 items
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34/1-1534/1-15Court stenographers shorthand notebooks, Series IV 1889-1908 138 items
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35/16-3035/16-30Court stenographers shorthand notebooks, Series IV 1909-1914 120 items
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36/31-4636/31-46Court stenographers shorthand notebooks, Series IV 1915-1919 112 items
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37/47-5237/47-52Court stenographers shorthand notebooks, Series IV 1919-1921 30 items
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38/53-5738/53-57Court stenographers shorthand notebooks, Series IV 1922-1924 33 items
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39/58-6239/58-62Court stenographers shorthand notebooks, Series IV 1925-1926 31 items
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40/63-6440/63-64Court stenographers shorthand notebooks, Series IV 1927-1928 11 items
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40/65-6840/65-68Court stenographers shorthand notebooks, Series IV 1938-1939 and undated 17 items
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41/6941/69Reporters transcript and exhibits: Boas v. Latah County 1939 8 items
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41/7041/70Typescript: First National Bank vs. Regents of the University of Idaho 1913 2 items
C. Recorder 1888-1925
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42Abstracts Land Department: Charitable and other institutions 1901-1914 1 item
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43Penitentiary land 1901-1914 1 item
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44Public buildings; Agricultural college 1902 1 item
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45-46School land 1891-1914 2 items
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47School land; Timber land 1907-1925 1 item
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48Normal School land 1901-1902 1 item
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49Scientific School land 1901-1902 1 item
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50University land 1901-1914 1 item
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51-71Chattel and crop mortgages 1891-1910 10499 items
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72Estray notices 1888-1910 20 items
D. Clerk of the County Commissioners 1888-1926
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73Jailors reports of prisoners 1889-1892 14 items
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73-76Road overseers bonds 1888-1922 1850 items
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77Road overseers inventories, Districts 1-35 1889-1926 500 items
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78Road overseers inventories, Districts 36-62 1889-1926 420 items
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79Road overseers election returns 1898-1911 225 items
Series II. Treasurer 1888-1954
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80-91Treasurer's Register of Warrants 1888-1939 12 items
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92Name index to Warrant registers: Unidentified (5) 1 item
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93Unidentified (6 on cover) 1 item
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94Current expenses 1924 1 item
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95Current expenses 1926 1 item
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96Current expenses; Road district 1928 1 item
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97School district 1928, 1929 1 item
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98School 1930 1 item
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99/7199/71Current expense; Road district 1929 1 item
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99/7299/72Current expense; Court trust; Sheriff's revolving fund 1930 1 item
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99/7399/73Current expense 1931 1 item
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99/7499/74School 1931 1 item
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100/75100/75Current expense 1932 1 item
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100/76100/76School 1932 1 item
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100/77100/77Hospital and indigent 1932 1 item
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100/78100/78Current expense 1933 1 item
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100/79100/79School 1933 1 item
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101/80101/80Hospital 1933 1 item
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101/81101/81Current expense 1934 1 item
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101/82101/82School 1934 1 item
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101/83101/83Hospital and indigent 1934 1 item
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101/84101/84Current expense 1935 1 item
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102/85102/85School district 1935 1 item
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102/86102/86Hospital and indigent 1935 1 item
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102/87102/87Current expense 1936 1 item
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102/88102/88School district 1936 1 item
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102/89102/89Hospital and indigent 1936 1 item
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103/90103/90Health unit fund 1936 1 item
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103/91103/91Current expenses 1937 1 item
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103/92103/92Hospital and indigent 1937 1 item
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103/93103/93Current expense 1938 1 item
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103/94103/94Hospital and indigent 1938 1 item
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104/95104/95Current expense 1939 1 item
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104/96104/96Hospital and indigent 1939 1 item
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104/97104/97Health unit; Court trust; Sheriff's revolving, Noxious weed eradication, Weed revolving 1937-1939 1 item
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104/98104/98Unidentified 1946-1948 1 item
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105Treasurer's quarterly statements 1888-1894 25 items
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105-107Treasurer's monthly reports 1888-1928 630 items
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108School district financial journal 1911-1916 1 item
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109-110Trial balance books 1897-1915 2 items
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111Trial balance book: Auditor 1897-1903 1 item
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112Trial balance book: Special School District 1931-1948 1 item
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113-118Treasurer's and Tax collector's cash account books 1921-1954 6 items
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119Fish and game licenses 1903-1904 1 item
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120-123Tax collector's reports 1888-1913 1295 items
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124-131Tax sale certificates 1884-1912 10785 items
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132-137Delinquency certificates 1917 38 items
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138Index to delinquent taxes: Lots 2 1916-1918 1 item
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139Index to delinquent taxes: Lands 2 1916-1918 1 item
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140Delinquent tax collections reports 1919-1935 1 item
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141-146Special property road tax record 1902-1905; 1907-1908 6 items
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147Insurance policies (court house, furniture, etc.) 1908-1920 46 items
147Incoming correspondence 1921-1934 20 items
147List of widows and soldiers, Tax rolls 1922 3 items
147Summons, country treasurer and commissioners 1920 1 item
147Highway commissioners, appointment of 1921-1926 28 items
147Apportionment of school money 1918-1919 8 items
147Reports to superintendent of condition of bond, etc., of school districts 1921 1 item
147School district valuations 1919-1920 2 items
147Tax sale certificate of Charles Riggle of Kendrick 1923 1 item
147Tax collectors detailed statements 1919-1928 16 items
147Delinquent tax notices for publication 1917-1922 7 items
147Miscellaneous papers 1904-1937 18 items
147List of Northern Pacific Railway land in Latah County 1921 1 item
147Protests in payment of taxes 1920-1929 10 items
147Public administrator papers 1922-1936 18 items
147Notice of land on which the state of Idaho holds mortgages 1922 7 items
Series III. Assessor 1914-1959
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148Plat books, 4-39-5 to 8-39-5 6 items
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149Plat books, 9-39-5; 16-39-5 to 18-39-5; Beagles-Bremers 6 items
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150Plat books, Bremer's 2nd - Deakin's 3rd 7 items
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151Plat books, Deakin's 4th - Highland View 6 items
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152Plat books, Homestead - McGregor's 6 items
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153Plat books, McGregor's 2nd - Mt. View 4 items
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154Plat books, Olesen's - Park 5 items
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155Plat books, Rayburn - Sandelius 5 items
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156Plat books, Schumacher's - Urquhart 6 items
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157Plat books, Urquhart's 2nd - White's acre; Coal bins; Oil distributing plants 5 items
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158Plat books, Warehouses, elevators, mills, plants; Personal property; Industrial; Juliaetta 4 items
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159Property ownership maps for tax purposes undated 11 items
159School district township maps undated 37 items
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160/99160/99Plat map: Avon 1 item
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160/100160/100Bovill 1 item
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160/101160/101Cornwall 1 item
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160/102160/102Deary 1 item
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160/103160/103Deary: Home and Orchard tracts 2 items
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160/104160/104Genesee 1 item
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160/105160/105Genesee: City View addition 1 item
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160/106160/106Genesee: Harris and Sunnyside additions 1 item
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160/107160/107Genesee: West addition 1 item
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160/108160/108Harvard 1 item
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160/109160/109Helmer 1 item
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160/110160/110Joel 1 item
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160/111160/111Juliaetta 1 item
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160/112160/112Juliaetta: Park and Aldrich additions 1 item
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160/113160/113Kendrick including Addison's addition 1 item
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160/114160/114Kendrick: Oaks addition 1 item
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160/115160/115Onaway 1 item
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160/116160/116Onaway: Bull's addition 1 item
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160/117160/117Potlatch: Highway tracts 1 item
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160/118160/118Princeton: Smith's addition 2 items
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160/119160/119Rue 1 item
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160/120160/120Troy 1 item
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160/121160/121Troy: South side 1 item
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160/122160/122Troy: State addition 1 item
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160/123160/123University of Idaho (NE 1/4 18-39-5) 1 item
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160/124160/124University of Idaho (SW 1/4 17-39-5 and SE 1/4 18-38-5) 1 item
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162Assessor's book of land transfers 1914-1915 1 item
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163Property belonging to Clearwater Timber Company 1917 1 item
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164Property belonging to Edward Rutledge Timber Co. 1916-1917 2 items
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165Property belonging to Forest Development Company 1946, 1948 2 items
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166Property belonging to Milwaukee Land Company 1951, 1957, 1959 3 items
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167Property belonging to Northern Pacific Railway 1916-1917 2 items
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168Property belonging to Potlatch Lumber Company 1915, 1917, 1951, 1959 15 items
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169Property belonging to John P. Vollmer undated 2 items
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170-175Taxpayer statements: Property tax 1925 53 items
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176-169Taxpayer statements: Property tax 1930 344 items
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180Book of motor vehicle license fees collected 1922-1934 1 item

Profile Description

Creation: Encoded by ArchProteus2003
Language: Finding aid is in English

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