2 3,
THE HEBMISTOB ITERA LD, HERMISTON, OREGON.
HOW DISTRICT OFFICE
WORK IS DONE RELATED
QUESTIONS
ABOUT
DISTRICT’S
BUSINESS ANSWERED
Fiscal Agent Gives Details of Where
Money Comes From And
How It IS Spent
By Charles Tyalor,
Project Fiscal Agent
(Note— How are the books of the
Hermiston Irrigation district kept?
Where does the money the water us
ers pay go and for what? These and
similar questions are answered in de
tail in the following article which
was prepared by Mr. Taylor at the
request of The Herald for the in
formation of water users and pros
pective water users.)
Water Charges and Their Purpose
years period. As each new crop
year is added, the crop year at
the head end of the 10 year re
cord is dropped so that the 10
year average is always the last
10 years.
The list of lands furnished y the
ecretary of the interior is checked
against the “ water users' ledger" in
the district office as to description,
irrigable acreage and serial number
and should be in complete agreement.
The construction charge is then en
tered against each individual ac
count in this ledger. The charges for
construction on the district assess
ment roll are taken from the "water
users’ ledger” accounts.
The operation and maintenance
charges are Bet by the district board
of directors, based on an estimate
furnished by the manager, of money
required to operate during the ensu
ing year. The estimate is presented
to the board in budget form, show
ing by months the estimated amounts
of expenditure and for what pur
poses. Presented to the board in
budget form, each member is better
able to scrutinize and weigh the
need for the appropriation. When
the total amount of operation and
maintenance appropriation has been
passed by the board the charge per
acre for all lands with water rights
is established, after making allow
ance for default on certain acreages.
There are two different charges
made against the land annually, the
conAructlon charge and the opera
tion and maintenance charge. The
construction charge is for the pur
pose of paying off the district’s In
debtedness to the United States for
the construction of Cold Springs Res
ervoir, the feed canal and diversion,
the main canals and laterals of the
distribution system, together with
all buildings, warehouses, sheds ma
chinery and equipment, tools and
equipment and materials and sup
plies turned over to the district.
The operation and maintenance
How Charges Are Levied
charge is for the purpose of paying
All annual charges are placed on
all expenses incurred in operating the county assessment rolls and are
and maintaining the project.
payable to the sheriff who is also
How Charges Are Arrived At
the tax collector.
The annual construction charge
Before these charges! can be plac
per acre is Bet by the secretary of ed on the county rolls a district as
the Interior and the district notified sessment roll is prepared in dupli
early in the year so that there may cate. The board of directors meets
be no delay in preparing the assess on the first Tuesday in October and
ment roll. Accompanying the notice acts as a board of equalization. The
of dhe construction charge amount to board has the newly prepared dis
the district is a list giving the des trict tax roll and is ready to hear
cription and serial numbers of all reasons from any landowner why his
lands to be assessed, together with land should not be assessed in the
the amounts.
amount stated on the roll. Any ne
The annual construction charge
cessary corrections of the roll are
is five per cent of the average
then made and the roll signed by
gross crop yield per acre for
the secretary. The roll Is then ready
the project over the past 10
for the county assessor, and a copy
is placed in the district office.
Preparing Assessment Roll
Before preparing the district as
sessment roll the county roll for the
current year is gone over and the
district roll is brought into agree-
i ment with the county roll, both as
to description and ownership. This is
done to make it easy for the assess
or to locate the right land in copy
ing assessments from the district
roll to the county roll. By preparing
the district in agreement with the
county roll the same description ap
pears in both, and there is less chance
for error in transferring the assess
ment amounts. After the county as
sessment roll has been prepared by
the assessor it is turned over to the
sheriff for collection of the various
assessments.
How Money Is Collected
A ll money collected by the sheriff,
or tax collector, is receipted in dup
licate. The original receipt is given
the property owner for the amount
paid, and the copy is retained in the
sheriff's office. All copies of re
ceipts are filed in binders numeri
cally and from these entered to the
collection register. In transferring
the total amount of payment shown
on a tax receipt to the register, the
amount is divided and the various
amounts entered under their proper
column headings.
At intervals during the year the
sheriff turns over all money collect
ed to the county treasurer, together
with a list of the various funds and
the amount each fund is to be cred
ited with. In the treasurer's books
the various funds are credited with
the amounts collected by the sheriff
as shown in the collection register.
At the end of each month the county
treasurer sends a statement to the
district showing the amounts credit
ed the district funds, the amounts
charged against them for payment
of warrants and the balances left.
The district books have accounts
with the tax collector and the county
treasurer. When collections are turn
ed Over by the tax collector to the
county treasurer, the district credits
the tax collector and charges the
county treasurer fund with the am
ount. When money is expended by
the county treasurer in payment of
warrants, the treasurer’s funds are
credited and the various district ac
counts show what the expenditures
were for. In this way the district
books show at any time how much
money is is in the funds, and are in
agreement with the county treasur- vestment. As in the case of the coun maintained between the district and
,er's books.
ty treasurer, the bureau of reclama bureau of reclamation at Washing
tion acknowledges all receipts and ton, D. C., the chief engineer, Den
How Money Is Spent
presents a statement to the district ver, Colorado, the state engineer, Sa
A ll payments made by the d istrict, showlng pttymentg received to date, lem. officials of different county de
are paid from funds in the hands of the amoluit appJied to the credlt of partments, department of agriculture
the county treasurer, the county the d,gtr|ct on th<J current con8truc. federal land bank and the general
treasurer acting as treasurer for the
tion, the amount applied on penal public. The correspondence covers
district. When a payment is made a ties and credits allowed the district requests on land description, owner-
voucher in duplcate is made out, on the current construction other ' ship, land classifications, assess-
showing what the payment is for.
I inents, costs, crop reports, hydro
than from payments.
All papers In support of the amount
These statemerits are checked at graphic reports, meteorological re
shown are attacehed to the voucher,
the district office and if correct, the ports, financial reports, land settle
and all vouchers are presented to the
district book of accounts are brought ment etc. Several hundred letters are
board of directors at the monthly
into agreement. If in error they are ! received and answered during the
meeting. The card passes on the va
sent back for correction. The prin year.
lidity of the vouchers, and the am
cipal expenses items for which oper
Contracts
ounts are incorporated in the min
When the district took over the
ation and maintenanc collections are
utes of the secretary. The vouchers
expended are administration, storage operation and maintenance of the
are signed by the presdlent and the
reservoir, feed canal, distribution sys project lands it obligated itself to
secretary of the board. The originals
tem, building and grounds mainten the fulfillment of certain contracts
are sent to the county clerk, and the |
ance, auto and'truck expense, board with others outside the district.
copies are retained in the district
These contracts include rental of wa
of directors and sundry expenses.
office.
Under administration expense are ter to the city of Hermiston, Echo
The county clerk issues a warrant
such things as managerial and office Mills, lands near Stanfield, 40 acres
In the amount of each voucher, turns
! salaries, fuel, light, water, postage, in Newport's addition to the city of
the warrants over to the county
telephone and telegraph, stationery Hermiston and to land at the end of
treasurer and retains the vouchers
and supplies etc. Under storage res the "A " canal. The district collects
for hig files. If there is money in the
ervoir and feed canal expenses are rental and operation and mainten
treasury fund to pay the warrants,
feed canal headgate tender and Cold ance charges under the contracts.
the treasurer issues a check for the
Rentals
springs dam caretaker and patrol
amount of each warrant and sends
The ditrlct rents water to certain
man’s salaries, and labor and mater
the check to the district office
ials for rpeairs. Under distribution lands at a price per acre set by the
where they are mailed or delivered.
system expense are ditch riders’ board of directors for the current
If there is not enough money in the
wages, labor and materials for re year, based on the cost of delivery.
treasurery fund to pay the warrants
Rentals are collected by the district
pairs and renewals.
they are registered in numerical or
Under buildings and grounds are before delivery of water. All money
der and sent to the district office
wages and materials for repairs, collected by the district for rentals
marked “ no funds," and when
painting etc. Under auto and truck or other purposes is placed in the
enough money has accumulated in
expense come such items as gasoline, county treasury fund, and expendi
the treasury fund the warrants are
oil and grease, licenses, tires and au tures of such money are made
called in for payment in the order
to parts and repairs. Under board through the county treasurer.
of their numbers. This is done by
of directors expense ate secretary’s
advertising in a local newspaper the
"Geòrgie, who taught you to use
salary, directors’ fees, legal expense,
numbers of the warrants to be paid.
i miscellaneous expenses, such as pub those dreadful words?”
The warrants bear six per cent in
“ Santa Claus, mamma.”
lication of notices, election expense
terest.
“ Santa Claus?”
etc. Sundry expense covers such Items
What Money Is Expended For
“ Yes, mamma, when he fell over
as interest on warrants, depreciation
There are two purposes for which
a chair in my room on Christmas
etc.
money is expended; one is the pay
eve.”
ment of the distrit liability to the
Auditing Tax Receiver’s Books
The district makes periodical ail-
United States, and the other is for
Sandy MacPherson, after being
expenses incurred in operating and ! dits of the books of the sheriff’s of- shown to his room in a hotel, looked
malntalnlng the project. All money, dee. The purpose of these audits is from the window and noticed! a
collected for the construction goes to check all collections of construc- large illuminated clock in a tower
into the construction fund. When a j tion and operation and maintenance across the street. He stopped his
reasonable amount has been accum u-, assessments and the amounts turned watch.
lated a voucher is made in favor of ! over to the county treasurer. From
the special agent, bureau of recla- ' these audits the district also obtains
"Kind lady, I was not always like
matlon, for the amount of the fu n d .' a list o aU individual payments made this," said the beggar.
It is passed on by the board of di- by the. district water users, together
“ No. Last week it was your other
rectors of the district, and in the ’ with the Receipt number and date of arm that was missing.”
manner already explained, the coun- payment. From this list the indivld-
ty treasurer issues a check in the a m -, ual accounts at the district office
"Does 'at smile mean you forgive
are credited.
ount.
,
me?”
i
These payments eventually become
“ Stay away, fella; Tse Just smil
Correspondence Work
a credit to the district capital in
Duringthe ear correspondence
in’ to rest mah face.”
TO MAKE A GOOD COUNTRY
BETTER
Is often a difficult task, particularly if the country has much to its credit that is desirable, as is the case in the
Hermiston district.
The dairy cow has a rich history of accomplishment in making poor countries good and good countries bet
ter. The gradual growth of dairying in the Hermiston country has been a factor in promoting stability and mak
ing profitable farming a reality in times when not all branches of agriculture have made profits.
The records already made and now in the making by herds on this project offer an inspiration to others to
emulate, wherever they live. An abundance of good alfalfa hay, rich pastures of bluegrass and sweet clover
and an excellent, climate make the project an ideal home for the dairy cow.
Good dairy stock of excellent breeding has been used by project dairy men since the early days of the pro
ject, and the oldest dairy sire association west of the Mississippi is in operation here to make possible the use of
the best blood in the Jersey breed at a low cost to the individual member.
All of these advantages have resulted in a gradual growth of interest in dairying. The industry deserves
to continue in its expansion. Many local dairy men are increasing the size of their herds.
There is room and real opportunity here for new settlers in the dairy business, and a cordial invitation is ex
tended to those interested in the dairy cow to investigate the possibilities of the Hermiston project.