====== "^^According lo Act of Congress, in the year 1801., 
■By ADAMS & BLACKMER, 
In tuc clerk's Office of the District Conrtofth^^ ^ ' 
INTEODUCTION 
‘‘Tlie Treasurer shall keep a book in which lie shall enter all the moneys received and disbursed by him, specifying partieulatli¬ 
the sources from which money has been received, and the persons to whom and the objects for which the same has been paid out 
Me shall present to the District, at each annual meeting, a report, in writing, containing a statement of all moneys received by lnm 
durum- the preceding year, and of the disbursements made by him, with the items of such disbursements, and exhibit the vouchers 
therefor; and at the close of his term of office, shall settle with the District Board, and shall hand over to his successor said hook 
and all receipts, vouchers, orders, and papers coming into bis hands as Treasurer of 1 he District, together with all moneys remaining 
in liis hands as such Treasurer.’ — Sgc, 88, School Law# oj 18(5<>. 
To aid the District Treasurers in keeping their Records, and making their Reports to the District, as re¬ 
quired by the law quoted above, this book has been prepared. Its arrangement is simple, easily understood, and it 
is designed to produce uniformity in keeping the accounts of the District, so that each successive Treasurer shall 
know just what was done by his predecessor. 
In part I., all the receipts and expenditures are to be recorded, the Treasurer charging himself with alt 
moneys received, and crediting himself with all moneys paid out. In this part, the rulings and headings are so 
plain that no explanations respecting them are necessary. 
Part II. is designed for the Annual Report of the Treasurer to the District Meeting The item of Receipts 
should be first written, at the head of the page, and the amounts entered in the column headed “ Receipts. 
After all the receipts are thus recorded, the Expenditures should follow on the page below, and the amounts 
entered in the column headed “ Expenditures." 
By observing the forms here given, the accounts of the. District will be easily and correctly kept, ami the 
THE AUTHOR. 
