Polk County, Florida
Book B Part 5 Pages 380-479.
Submitted by Barbara VanDuser


Page 381
Tax assessor for the sum of ninety six & 59/100 dollars being the commissions on the amount collected on the 1/5 reserved to cover errors and double assessments.
Ordered that L. W. Cowdery be allowed a reduction of taxes on Lot F Blk 19 Munn su____ Lakeland from $400, to $300 valuation and collector instructed to collect accordingly.
Also on Lot G Blk 13 same addition and Town from $800 to $600 valuation & same instruction to collector..
The Collector is ordered not to collect taxes on N½ of SE 29 - 28 - 24 - the same being assessed to N. C. Thompson but is not taxable.
Jail examined and found in good condition and prisoners properly cared for.
Collector J. W. Boyd presented his claim for commissions on $1191.14 @ 5% and on $3064.29 @ 2% Taxes collected by him which was allowed and warrant issued for same.
Ordered that H. Jones be allowed a rebate of one thousand dollars on assessed valuation of his property.
Received of W. D. Blaxham - Comptroller list of lands redeemed for taxes which were examined and found correct except the addition.
Auditor is instructed to charge County Treasurer with the sum of $870.44 as follows:
General Revenue $245.18
School Fund $313.94
Special Fund $155.62
Special Road $155.70
$870.44
Redemption money received from the State.
H. Schipman and T. W. Anderson are hereby appointed to meet at the commissioners room Tuesday Feby 12, 1891 to examine the list of lands redeemed for taxes and will continue the work from day to day until the work is completed.


Page 382 (pic 248)
Owing to the time consumed in revising the Jury list and other work required to be done at the January meeting our annual report of expenses was not published and as the first Six months expenses was published last summer the present report will include the expenses from July 1st to Dec 31 - 1890.
Accounts were approved and warrants issued as follows:
John McLeod Gen Allowance as Pauper $ 15.00
J. I. Wilson Road Work on Public Roads $ 13.60
F. C. Milton ---$ 31.50
Irving Keck --- $ 6.00
C. L. Wilson --- $ 21.80
E. J. Hilliard --- $ 55.91
J. B. Pylant --- $ 10.00
J. B. Kennedy --- $ 30.00
Oglesby & Watson Special L____ Cap Paper(?) $ 4.75
J. H. Kirkland Road Work on public Road $ 46.08
M. White Gen On over Assessments $ 2.64
J. O. Stroud Road Work on public Road $ 50.00
H. D. Ballard Gen Court House & Jail work $ 16.25
G. A. Mosely - Commission on assessment $ 96.59
W. H. Johnson - As Co Auditor $ 25.00
E. C. Stuart - Supervisor of Registration $ 31.25
Charity Williams - Allowance as Pauper $ 4.00
M. Albritton --- $ 5.00
Nellie Maine --- $ 5.00
Mrs. Noah Waters --- $ 5.00
Wiley Hick --- $ 6.00
A. G. Malone - -- $ 6.00
Delilah Gaffney --- $ 5.00
Lucinda Mims --- $ 6.00
G. W. Dooley --- $ 6.00
G. W. Smith --- $ 4.00
Louis Samuels --- $ 4.00
Sarah Hayes --- $ 8.00


Page 383
Mary Goss Gen Allowance as Pauper $ 5.00
Rebecca Smith --- $ 4.00
H. McGee --- $ 7.00
Maxwell McClelland --- $ 5.00
Harrison Jones - Committeeman & Commissioner $ 25.25
A. C. Thompson - Allowance as Commissioner $ 8.40
T. W. Anderson - Committeeman & Commissioner $ 14.40
H. Schipman --- $ 14.60
Eppes Tucker - As County Attorney $ 16.65
G. A. K. Stevens - County Printing $ 25.00
J. W. Boyd - Commissions on taxes col $120.85


Page 384 (pic 249) County Commissioners Court Monday March 2nd 1891. 10 Oclk AM
Court opened by the Sheriff - Members present A. C. Thompson - Chairman, H. Schipman, W. B. Gardner - the minutes of last meeting were read and approved.
Ordered that the assessment on SW¼ of SE¼ & SE¼ of SW¼ Sec 1 Tp 29, R23E reduced from $2000.00 to $1300.00 J. T. Traylor.
S½ of NW¼ Sec 35, Tp 28, S R 25 E reduced from $6.50 to $4.50 Roland Thomas.
Ordered that the account of L. W. Cowdery for burial expenses of ___ Douglass for $11.00 be allowed.
Ordered that Mitchell Albritton be dropped from the pauper list from date. Adjourned
Tuesday March 3rd 1891. Member present - A. C. Thompson, H. Schipman, H. Jones, W. B. Gardner, and T. W. Anderson.
Ordered that the following persons were placed upon the pauper list from this date. W. C. Young at $6.00 per month, Ellen Brown at $5.00 per month, D. A. Kemp at $5.00 per month.
Ordered that T. J. Lake assessment on in Bartow is reduced from $1000.00 to $800.00 , Collector J. W. Boyd filed Treasurer B. F. Hollands receipts Nos 73 & 74 as follows viz:
$2253.86 State of Florida County of Polk. Office of the County Treasurer Bartow Fla Feby 16 - 1891.
Received J. W. Boyd Collector of Revenue for Polk County the sum of Twenty two hundred Fifty three & 85/100 Dollars ($2003.85 thereof being in United States Currency; and $250.00 in County warrants) on account of taxes by him collected as follows, :
viz: on account of County Revenue for the year 1890 $ 244.20
On account of Co School Fund for the year 1890 $1399.50


Page 385
On account of Co Special Fund for the year 1890 $ 244.10
On acc't Special Road Fund for year 1890 $ 366.15
No. 73 Total $2253.85
B. F. Holland County Treasurer


$6568.45 State of Florida County of Polk. Office of the County Treasurer Bartow Fla March 2nd 1891.
Received J. W. Boyd Collector of Revenue for Polk County, the sum of Sixty five hundred Sixty Eight & 45/100 Dollars ($602.45 thereof being in United States Currency; and $541.00 in County warrants) on account of taxes by him collected as follows, :
viz: on account of County Revenue for the year 1890 $ 746.55
On account of Co School Fund for the year 1890 $3951.77
On account of Co Special Fund for the year 1890 $ 746.55
On acc't Special Road Fund for year 1890 $1119.83
On account License Fby for the year 1891 $ 3.75
No. 74 Total $6568.45
B. F. Holland County Treasurer
Mos report of License Collected for Feby 1891.
The Commissioners examined the Jail and found the same in good condition and the prisoners properly cared for
The Avon Park & Ft Meade Telephone Co is allowed to attach posts to the bridge across Peace River at Ft Meade Fla for the construction of its Line & c provided it does not interfere with public travel.
The Commissioners, recognizing the necessity of securing the Tax Books, purchased a Halls Safe from E. Tucker for use of tax Collector purpose.
Ordered that Mrs. H. C. Dill assessment on Lots 34, 35 & 38 in Carpenters 1st Add's to Bartow be reduced from $275.00 to $75.00
Ordered that assessment on the Block 4 and Block 4 Auburndale in Tp 28 S, R 25 E is reduced from $500.00 to $300.00


Page 386 (pic 250)
Ordered that the following accounts of J. D. Tillis be approved and paid and the amounts charged to him as specified in said accounts. (ledger amounts) Total amts due Tillis from Co $812.40.
Aproved this 2nd day of march 1891 and ordered paid from the Fund
A. C. Thompson Chairman Board County Commissioners


Ordered that the following accts be approved and paid
John McLeod Gen Allowance as Pauper $ 10.00
Maxfield McClelland -- $ 5.00
H. McGee -- $ 7.00
Rebecca Smith -- $ 4.00
M. Albritton -- $ 5.00
Mary Goss -- $ 5.00
Lucinda Mims -- $ 6.00


Page 387
Nellie Main Gen Allowance as Pauper $ 5.00
Charity Williams -- $ 4.00
Mrs. Noah Waters -- $ 5.00
A. G. Malone -- $ 6.00
Wiley Hicks -- $ 6.00
Delilah Gaffney -- $ 5.00
G. W. Dooley -- $ 6.00
Sarah Hays -- $ 8.00
G. W. Smith -- $ 4.00
Louis Samuels -- $ 4.00
W. H. Johnson - As Co Auditor $ 25.00
J. O. Stroud Road Work on Public Roads $100.00
J. I. Wilson -- $ 10.60
Irving Keck -- $ 7.50
J. H. Kirkland -- $ 4.40
C. L. Wilson -- $ 30.30
E. J. Hilliard -- $120.25
Eppes Tucker Gen As Co Attorney $ 16.65
G. A. K. Stevens - Printing for County $ 37.50
Summerlin & Summerlin - Mop Bucket to Co $ 0.75
H. J. Drane - Burial Exp to Alex Douglass $ 11.00
J. W. Boyd - Collection Com's on 1890 $157.58
Clark & Bishop Special for Work on Recorders Office $350.00
V. U. Hallman - for Work on Court House $ 42.00
A. C. Thompson Gen As County Commissioner $ 6.40
H. Jones -- $ 9.40
H. Schipman -- $ 5.60
W. B. Gardner -- $ 6.40
T. W. Anderson -- $ 3.20
E. Tucker - Iron Safe for Col Office $125.00
I. A. Mason Road Work on Co Line Bridge $ 50.00
J. D. Tillis Gen Col Com's $ 10.03
J. D. Tillis Special To Amts overpaid on several funds $812.40
H. D. Ballard Gen for services for Co $ 11.00


Page 388 (pic 251) County Commissioners Court Monday April 6th 1891
Members present A. C. Thompson Chairman, T. W. Anderson, H. Jones, H. Schipmand W. B. Gardner. The minutes of the last meeting were read and approve.
Ordered that the payrolls for witnesses and Jurors in the case of the Inquisition of Mrs. Ada McKinney are approved.
Collector J. W. Boyd filed Treasurer B. F. Hollands receipts Nos 75 & 76 as follows:
$2654.17 State of Florida County of Polk Office of the County Treasurer Bartow Fla March 16, 1891
Received of J. W. Boyd Collector of Revenue for Polk County, the sum of Twenty Six hundred & fifty four & 07/100 Dollars ($262.67 thereof being in United States Currency; and $32.50 in County Warrants) on account of Taxes by him collected as follows, viz: on account of County Revenue for the year 1890 $ 299.55
On account of Co School Fun for the year 1890 $1606.75
On account of Special Fund for the year 1890 $ 299.55
On acct Special Road Fund for year 1890 $ 444.32
Total $2654.17 B. F. Holland County Treasurer
$2786.23 State of Florida County of Polk Office of the County Treasurer Bartow Fla April 4, 1891
Received of J. W. Boyd Collector of Revenue for Polk County, the sum of Twenty Seven hundred and Eighty six & 23/100 Dollars ($2383.70 thereof being in United States Currency; and $402.00 in County Warrants) on account of Taxes by him collected as follows, viz: on account of County Revenue for the year 1890 $ 314.62
On account of Co School Fun for the year 1890 $1667.08
On account of Special Fund for the year 1890 $ 314.61
On account Special Road Fund for year 1890 $ 471.92


Page 389 on account of License March for year 1891 $ 18.00
Total $2786.23 B. F. Holland County Treasurer
Bartow Fla March 19 - 1891.
Received from W. D. Bloxham Comptroller of the State of Florida, for accounts of J. W. Boyd Collector of Revenue in and for Polk County, the sum of Twenty Two & 18/100 Dollars - said sum having been collected from the International Ocean Telegraph Company for taxes of 1890 on the road bed and rolling stock, as assessed by the Comptroller and to be distributed among the several funds as follows
County Revenue 1890 $ 2.61
County School Tax 1890 $ 13.05
County Special 1890 $ 2.61
County Road Tax 1890 $ 3.91
$ 22.18
$22.18 Signed in Duplicate B. F. Holland County Treasurer


Ordered that the Auditor Credit the Collector and charge the Treasurer with foregoing Receipts.
Collector J. W. Boyd filed Report of Licenses issued during the Month of march 1891, amounting to $36.00 for the State and $18.00 for the County.
The Commissioners gave Deed to Jacob Fritz for Addition to Lot 1 Block 5 on Church Street and also Deed to Wilson & Wilson & Whitledge to addition to Lot One Block 4 on Church Street.
Appointed a Committee (T. W. Anderson & W. B. Gardner) to join the Road Superintendents in selecting a site for a new Bridge across Peace River near Bartow.
Ordered that the County Attorney is instructed to take such steps in the appeal case between the


Page 390 (pic 252)
Town of Bartow and W. T.Carpenter in which the Survey of the Town is in question as will best protect the County's interest in said cause & c.
B.F. Holland filed his list of Canceled Warrants which were found correct and approved, and the Auditor is instructed to credit him with following amounts, General Fund $1944.22
School Fund $8563.05
County Special $2178.52
Special Road $ 830.99
Treasurer, B. F. Holland, filed his quarterly Report from January 1st to March 31st as follows: (ledger General Fund, License Jany, License Feby, School Fund)


Page 391
(ledger cont'd - County Special, Special Road, Jail Fund)


Page 392 (pic 253)
Ordered that the assessment on N½ of SW¼ Sec 19 Tp 28 S, R 23 E, be reduced from $1000.00 to $160.00. The improvements assessed on said land not being in the County, but on adjoining lands which are in Hillsborough County.
The County Commissioners having sold fraction Lots on North side of the Lots 1, Blocks 4 & 5, Original town of Bartow, and the money having been paid into the hands of the County Treasurer the same is ordered to be charged to him amount $33.52/100.
The sheriff having filed his report of prisoners in County Jail which had been hired out amounting to $150.00 - the same being all collected on said account for the year 1890, the time having expired against said prisoners the Sheriff is discharged from further collections for said year.
Dr. J. Shrader presented his account for expenses incurred in serving the County at the Ocala Exposition which was approved and ordered paid.
Accounts were approved and warrants issued as follows:
John McLeod Gen As Pauper $ 10.00
Maxwell McClelland -- $ 5.00
Mary Goss -- $ 5.00
H. McGee -- $ 7.00
Charity Williams -- $ 4.00
Nellie Main -- $ 5.00
Mrs. Noah Waters -- $ 5.00
A. G. Malone - - $ 6.00
Wiley Hicks -- $ 6.00
Delilah Gaffney -- $ 5.00
G. W. Dooley -- $ 6.00
Sarah Hayes -- $ 8.00
Rebecca Smith -- $ 4.00
Lucinda Mims -- $ 6.00


Page 393
Ouis Samuels Gen Pauper $ 4.00
Ellen Brown -- $ 5.00
W. C. Young -- $ 6.00
D. A. Kemp -- $ 5.00
S. S. Niblack - Frt on Exhibit to Ocala $ 1.75
W. H. Johnson -As County Auditor for March $ 25.00
Walker, Evans &
Cogswell - For County Books $123.25
H. D. Ballard - For 1 night hutch $ 1.50
Waters Wright &
Carson -For 1 Bbt(?) Line $ 1.50
H. D. Ballard - Court House & Jail work $ 11.00
G. W. Smith - Pauper $ 4.00
G. A. K. Stevens - County Printing $ 25.00
Irving Keck Spcl Road Work on Public Roads $ 9.00
J. A. Wilson -- $ 25.00
C. L. Wilson -- $ 23.30
J. F. McGuire -- $ 30.00
J. I. Wilson -- $ 7.40
F. C. Milton -- $ 13.00
J. H. Kirkland -- $ 11.40
F. M. Wilson Special Board of Health $250.00
Eppes Tucker Gen County Attorney March $ 16.65
Dr. L. S. Oppenheimer - Medicine for Jail $ 27.65
Dr. D. C. Ferguson - Medical services Jail $ 11.50
John Bishop - Armory Rent to Apr 1st 1891 $165.00
J. W. Boyd - Tax Commissions $ 54.63
A. C. Thompson - Services as Co Com'r $ 6.40
H. Jones -- $ 11.40
W. B. Gardner -- $ 6.40
D. _. Beckwith - Stationary & C $ 32.25
W. H. Johnson - R_____ Docket $ 2.00
W. B. Gardner - Service as Co Commissioner $ 2.00
A. C. Thompson -- $ 2.00
T. W. Anderson -- $ 7.20
R. H. Humphries Special Road Work on Public Roads $ 15.00
B. F. Holland Gen Commissions as Treasurer $196.29
J. Strader - Expenses to Exp at Ocala $ 22.25
H. D. Ballard - Services hiring out Convicts $ 15.00


Page 394 (pic 254) County Commissioners Court May 4th 1891 - 10 O'clock AM
Court opened by the Sheriff - Members present A. C. Thompson Chairman, H. Schipman, W. B. Gardner, T. W. Anderson, H. Jones. The minutes of last meeting were read and approved.
Ordered that John McLeod & wife be dropped form the Pauper list.
Ordered that Miss Lucy Creel be put on the Pauper list at $5.00 per month from date.
Ordered that H. McGee be dropped from Pauper list.
Ordered that Rebecca Smith be dropped from Pauper list.
Account of D. A. Beckwith & Co for Steel Shelves for Vault, amounting to $468.00 approved and ordered paid.
Ordered that Mrs. Nancy Dooley wife of G. W. Dooley be placed on the Pauper list at $4.00 per month.
Ordered that A. G. Malone and Delilah Gaffney be dropped from Pauper list from date.
Inasmuch as the Vault in the Recorders Office has been completed according to contract the Warrant be drawn in favor of B. F. Holland with which said Holland will pay the Hall Safe & Lock Co the whole amount ($645.00) contracted for.
Ordered that W. H. Johnson Clerk C Court remove the Records from the present Office to the new Recorders Office when the same is completed.
Contract for painting the roof of the Jail was awarded to W. F. Minshall - he having submitted the lowest bid $29.00.
Received from County Auditor of DeSoto County Three Dollars to pay for Medical attention to prisoners from that County confined in our Jail. The Auditor will charge Treasurer B. F. Holland with same.
The Commissioners sold fractional lot adjoining


Page 395
the North Side of Lot 2 Block 5 Original Survey of the Town of Bartow to Polk County Board for $18.00 which amounts had been turned over to Treasurer B. F. Holland and charged to him.
Ordered that County Attorney E. Tucker write the members of the Legislature from Polk Co to urge the enactrent(?) of a law compelling property owners to give in their taxable property under oath with a heavy penalty.
Ordered that Sheriff Ballard have the Pump on the public Square and the lightning rods on the Court House repaired.
Ordered that the pay of D. A. Kemp (Pauper) be increased from 5.00 to $10.00 per month.
Collector J. W. Boyd filed Treasurer B. F. Holland Receipt No 77 as follows: & filed report of License issued
$1696.78 State of Florida County of Polk Office of the County Treasurer Bartow Flay May 1st 1891
Received of J. W. Boyd - Collector of Revenue for Polk County, the Sum of Sixteen Hundred and Ninety Six 78/100 Dollars ($1630.15 thereof being in United States Currency, and $66.63 in County Warrants) on account of Taxes by him collected as follws, viz: On account of County Revenue for the year 1890 $ 195.68
On account of Co School fund for the year 1890 $1009.40
On account of Special Fund for the year 1890 $ 195.68
On account of Special Road Fund for the year 1890 $ 293.52
On Account of License for the year 1891 $ 2.50
Total $1696.78
No 77 B. F. Holland County Treasurer


Accounts were approved and Warrants issued as follows:


Page 396 (pic 255)
D. A. Beckwith & Co Special Shelving in Vaults $468.00
John McLeod Gen Pauper $ 10.00
L. M. Ballard - Road Costs $ 47.88
H. D. Ballard - Locking Court House, Cleaning Court H. $ 11.00
Clark & Bishop - On Contract building Recorders Office $320.00
John Bishop - Tile floor Recorders Office $192.36
Paton Hicks - Repairing Book $ 0.30
E. C. Stuart - Supervisor Registration $ 31.25
A. C. Hankins - Drugs for Jail $ 1.80
D. A. Beckwith & Co - For File $167.64
Lucy Creek - Pauper $ 5.00
G. A. K. Stevens - Printing for April $ 25.00
Maxwell McClelland - Pauper $ 5.00
Mary Goss -- $ 5.00
H. McGee -- $ 7.00
Charity Williams -- $ 4.00
Nellie Maine -- $ 5.00
Noah Waters -- $ 5.00
A. G. Malone -- $ 6.00
Wiley Hicks -- $ 6.00
Delilah Gaffney -- $ 5.00
G. W. Dooley -- $ 6.00
Sarah Hays -- $ 8.00
Rebecca Smith -- $ 4.00
Lucinda Mimms -- $ 6.00
W. C. Young -- $ 6.00
Louis Samuels -- $ 4.00
Ellen Brown -- $ 5.00
D. A. Kemp -- $ 10.00
W. F. Huff - Taxes refunded $ 4.17
Eppes Tucker - Fee as County Attorney $ 16.65
Eppes Tucker - Expenses to Tallahassee $ 50.00
B. G. Glover - Work on public Road $ 20.00
J. I. Wilson Road -- $ 9.40
G. S. Durrance Gen Making Certified lists of Licenses $ 6.00


Page 397
Milton, F. C. Road Work on Public Road $ 7.00
V. M. Hollman Gen __ Shutters for Recorders Office $ 25.90
Mrs. Day - Pauper $ 5.00
T. W. Anderson - Work on Road $ 7.75
E. J. Hilliard Road -- $ 6.58
J. H. Kirkland --- $ 10.40
J. O. Stroud --- $ 35.30
C. L. Wilson --- $ 28.13
J. B. Pylant --- $ 14.00
Irving Keck --- $ 21.00
W. H. Johnson Gen County Auditor $ 25.00
Summerlin & S - 1 leg(?) Nails $ 3.60
W. B. Gardner - as Co Commissioner $ 6.40
Harris Holland - Taxes refunded $ 1.45
A. C. Thompson - as Co Commissioner $ 6.40
Harrison Jones -- $ 9.20
H. Schipman -- $ 18.80
T. W. Anderson -- $ 12.40
J. T. Tice Road Road Work $ 13.00
B. F. Holland Gen Vault Contract $745.00
Tucker & Tucker Road Prosecuting Road Defaulters $ 25.00


Page 398 (pic 256) County Commissioners Court June 1st A.D. 1891
Court opened by the Sheriff at Ten oclock A.M. Members present A. C. Thompson Chairman, H. Schipman, W. B. Gardner, T. W. Anderson, H. Jones.
Minutes of last meeting read and approved.
Ordered that D. A. Kemp be dropped from the pauper list.
That Rebecca Smith be put on the pauper list at $5.00 per Month.
That a Warrant be drawn in favor of H. D. Ballard amounting to Thirteen (13.00) dollars cleaning cesspools and care of county buildings.
The Bond of J. A. Fortner as Justice of the Peace was approved.
Ordered that W. C. Young be dropped from the Pauper list
W. B. Gardner and H. Schipman were appointed a committee to visit the Jail and examine the roof and new water closet they found the Jail in good condition the roof well painted and the Watercloset completed according to contract.
That a warrant (amounting to $29.00) be drawn in favor of W. F. Minshall for painting the roof of the Jail.
The bid of W. F. Minshall of $5.00 for painting the new Watercloset at the Jail was accepted and the work ordered doen.
That a rebate of $100.00 valuation of the Counties part of the taxes on the NW¼ of the NW¼ Section 30 Township 29 Range 24 East be allowed W. H. Lewis and that a warrant be drawn for the amount.
Adjourned untill 9 oclock AM June 2nd


Page 399 June 2nd
Called to order at 9 oclcock all members present
A committee consisting of T. W. Anderson and W. B. Gardner were appointed to visit the new Bridge across Peace Creek built by S. D. Pierce and others Reported that the work was fully up to contract.
A petition of Taxpayer was received asking that John McLeod and Margaret his wife be placed on the Pauper list from the first of May.
Ordered done and that the amount be Eight dollars per month.
That Mr. And Mrs. Lewis be placed on the Pauper list at Eight dollars per month from May 1st.
That a refund of $3.00 of the counties part of the taxes for 1890 on the NE¼ of the SW¼ Section 9 Township 28 South of Range 23 East be allowed Barney Brown and that a warrant be drawn for that amount.
That J. W. Boyd be authorized to notify delinquents through the mails the amount of personal taxes they are due the County.
Voted to advertise for proposals for the County Printing bids to be received on or before the first Monday in July. Reserving the right to reject any and all bids.
That a warrant be drawn in favor of McFarland & Penengill for $200.00 in full of all demands for Attorneys fees in the case of E. A. Perry Gov. vs. F. F. Bevill.
Adjourned untill 830 A.M. June 3rd.


Page 400 June 3rd 1891 Court called at 830 oclock A. C. Thompson Chairman, H. Jones, H. Schipman, A. H. Gardner, Present
Whereas the board have been informed that Sarah Hays is a resident of Hillsboro County it is ordered that she be dropped from the list of Paupers.
A Committee from the Grand Jury consisting of Messers Fortner, Hough, and Bush were received to examine the records of the Court.
The following report of collector J. W. Boyd was received Bartow Florida May 8th 1891
Received from William D. Bloxham Comptroller of the State of Florida for account of James W. Boyd Collector of Revenue in and for Polk County The sum of Five thousand and Forty Six and 44/100 Dollars, said sum having been collected from the South Florida Rail Road Company for taxes for 1890 on the road-bed and rolling stock as assessed by the Comptroller and to be distributed among the several funds as follows
County Revenue 1890 $ 593.70
County School Tax 1890 $2968.49
County Special Tax 1890 $ 593.70
County Road Tax 1890 $ 890.55
County --------
Signed in Duplicate B. F. Holland County Treasurer Polk County
A report of Licenses Issued by the Collector for the month of May 1891 was placed on file Total collected for the County $37.09


Page 401 Bartow Florida May 8th 1891
Received from William D. Bloxham Comptroller of the State of Florida for account of Jas. W. Boyd Collector of Revenue in and for Polk County, the sum of Thirty Six and 55/100 Dollars, said sum having been collected from the South Florida Telegraph Company for taxes for 1890 on the road-bed and rolling stock as assessed by the Comptroller and to be distributed among the several funds as follows
County Revenue 1890 $ 4.30
County School Tax 1890 $ 21.50
County Special Tax 1890 $ 4.30
County Road Tax 1890 $ 6.45
County
Signed in duplicate B. F. Holland County Treasurer Polk County
State of Florida County of Polk
Office of the County Treasurer Bartow Fla June 3/91.
Received of J. W. Boyd Collector of Revenue for Polk County the sum of Five Hundred Twenty-six & 49/100 Dollars ($501 49/100 thereof being in United States Currency and $25.00 in County Warrants) on account of Taxes by him collected as follows viz:
On account of County Revenue for the year 1890 $ 51.46
On account of County School Fund for the year 1890 $309.24
On account of County Special Fund for the year 1890 $ 51.46
On account of Special Road Fund for the year 1890 $ 77.19
On account of License for the year 1891 $ 57.09
Total $526.49
No 78 B. F. Holland County Treasurer


Page 402 (pic 258)
Ordered that W. H. Johnson Clerk Circuit Court report the Redemption of land sold for taxes to the Comptroller monthly.
The County Treasurer B. F. Holland made the following report which was examined and found correct.
Treasurer Monthly Statement Filed June 1st 1891
Mar 31st To amt on hand all funds $90228.64
April 6 To amt Rec'd of Coll. Boyd on 1890 $2768.23
April 6 To amt Rec'd of Coll. Boyd License com $ 18.00
April 8 To amt Rec'd of W. H. Johnson Clerk for Fract Town Lot $ 33.52
April 8 To amt Rec'd of Sheriff Ballard Convict Labor $ 5.00
April 15 To amt Rec'd Comptroller Interest School F. $ 798.86
May 1st To amt Rec'd from Coll. Boyd on 1890 $1694.28
May 1 To amt Rec'd from Coll. Boyd License April $ 2.50
May 5 To amt Rec'd from W. h. Johnson Clk on Track Lot $ 18.60
May 8 To amt Rec'd from Compt. Tax So Fla. Tele Co. 1890 $ 36.55
May 8 To amt Rec'd from Compt. Tax So Fla. R R Co 1890 $5046.44
May 21 To amt Rec'd from Compt. State Mill School Tax $1916.60
Total on hand April & May $21367.22
By Amt Disbursed April & May as per Warrants Filed this June 1st 1891 $8127.84
June 1 To amt on hand all Funds $13149.38
B. F. Holland Co Treasurer
Accounts were approved and Warrants issued as follows:
W. H. Lewis Gen Rebate on taxes for 1890 $ 1.00
H. D. Ballard - Care of County Buildings $ 13.00
W. F. Minshall - Painting Roof of Jail $ 29.00
R. E. Stowe - Repairing Court House $ 3.00
Miss Day - Pauper $ 5.00
Ellen Brown -- $ 5.00
Charity Williams -- $ 4.00
Louis Samuels -- $ 4.00
Lucy Creel -- $ 5.00


Page 403
Maxwell McClelland Gen Pauper $ 5.00
Mary Goss -- $ 5.00
Nellie Maine -- $ 5.00
Noah Waters -- $ 5.00
Wiley Hicks -- $ 6.00
Sarah Hays -- $ 8.00
W. C. Young -- $ 6.00
Mr. & Mrs. G. W. Dooley -- $ 10.00
Lucinda Mims -- $ 6.00
D. A. Kemp -- $ 10.00
W. H. Johnson - County Auditor $ 25.00
W. H. Johnson - Tranfering Records to new building $ 7.00
J. C. Wilbur - Guarding Prisoner $ 1.00
J. I. Wilson Specl Road Supt. $ 11.40
J. D. Crum - Labor on Bridge $ 3.00
H. D. Ballard Gen Burial Expense (L Thomas) $ 10.00
C. L. Wilson Spec Road Supt of Roads & Contracts $ 22.30
Geo. S. Durrance Gen Holding Inquest $ 7.25
T. W. Smith - (April & May) Pauper $ 8.00
H. D. Ballard - Coffin & Burial Expense Pauper $ 10.00
Homeland Peb'l
Phosphate Co Spec Road Lumber & Labor $153.00
Irving Keck - Road Supt $ 15.00
J. A. Wilson - Road Contract $ 25.00
J. C. Wilbur Gen Guarding Prisoner $ 4.00
Epps Tucker - Fees as County Atty $ 16.65
E. J. Hilliard Spec'l Road Road Contract $ 72.69
E. J. DeVane - Road Contract $303.64
H. N. Allen -- $ 68.39
J. H. Kirkland -- $ 12.40
J. E. Bussard -- $435.46
J. F. McGuire -- $ 49.00
Pierce & Taylor -- $952.35
Mr. & Mrs. John McLeod Gen Paupers $ 8.00
Mr & Mrs. Lewis -- $ 8.00
Barney Brown - Rebate on Taxes 1890 $ 3.00
V. M. Hollman - Water Closet at Jail $ 31.50


Page 404 (pic 259)
Summerlin & Summerlin Spec'l Road Nails for Bridge $ 14.20
Smith & Edwards - Lumber for Bridge $159.31
Stevens & Varn Gen Printing for May $ 25.00
McFarland & Petengill - Atty Fees $200.00
T. W. Anderson - For Bridge at Homeland 1889 $ 48.50
T. W. Anderson - Servic as Co. Com $ 5.20
H. Schipman -- $ 7.60
W. B. Gardner -- $ 8.40
A. C. Thompson -- $ 8.40
Harrison Jones -- $ 12.20
B. F. Holland Treas - Commission on Cast Rec'd $164.35


Court adjourned untill the first Monday in July W. H. Johnson Clerk for (?)Fernald


Page 405 County Commissioners Court July 6 - 1891
Meeting called to order at 11 AM. Present A. C. Thompson Chairman, W. B. Gardner, H. Schipmant & T. W. Anderson
Minutes of last meeting read and approved.
Bill of Dr. Mcgregor for medical attendance on D. A. Kemp was received and voted that the Dr. be allowed Twenty five dollars provided he receipt the bills.
Petition that Mrs. Elizabeth Gibson be placed on the Pauper list granted and voted that she be allowed Five dollars per month.
Petition that Mrs. Nancy Pede be placed on the Pauper list, granted and voted that she be allowed Five dollars per month.
Petition that M. Ray be placed on the Pauper list voted that he be allowed five dollars per month.
Collector J. W. Boyd filed his report of License issued for the month of June amounting to $33.67 for State and $18.50 for County.
Collector J. W. Boyd filed Treasurer B. F. Hollands Receipts for $146.50 and Comptroller W. D. Bloxham Receipt for $713.80 which are as follows.
$146.50 State of Florida County of Polk
Office of the County Treasurer, Bartow Fla July 6th 1891
Received of J. W. Boyd Collector of Revenue for Polk County, the sum of One Hundred and forty six & 50/100 Dollars ($ thereof being in United States Currency and $ in County Warrants) on account of Taxes by him collected as follows, viz:
On account of County Revenue for the year 1890 $ 10.00
On account of County School fund for the year 1890 $ 93.00
On account of County Special fund $ 10.00


Page 406
On acct of Special Road fund for year 1890 $ 15.00
On acct License June 1891 $ 18.50
No 79 B. F. Holland Co Treasurer $146.50
Bartow Fla June 22 - 1891
Received from Wm. D. Bloxham, Comptroller of the State of Florida for accounts of James W. Boyd Collector of Revenue in and for Polk County, the Seven Hundred & thirteen & 82/100 Dollars, the said sum having been collected from the Florida Southern R R (Charlotte Harbor Division) Company for Taxes of 1890 on the Road-bed and rolling stock as assessed by the Comptroller, and to be distributed among the several funds as follows:
County Revenue 1890 $ 83.97
County School Tax 1890 $419.89
County Special Tax 1890 $ 83.97
County Road Tax 1890 $125.97
Signed in Duplicate B. F. Holland Co Treas Polk County
Ordered that the County Treasurer transfer from the Special fund to the School fund the sum of Two Thousand dollars, and that said Treasurer is hereby instructed to replace to the Special fund 50 percent of the School fund as collected until said Two Thousand dollars is replaced to the Special fund.
And we recommend the School Board to use three hundred dollars of this money in paying interest on out standing warrants where they will allow them to run until March 31st 1892, and the remainder of the money transferred to be used in payment of out standing warrants.
Ordered that a warrant be drawn in favor of Wylie B. Lyles(/) for the sum of one & 68/100 Dollars being the County's part of taxes on SE of NE¼ of Sec 10 Tp 30 S, Range 25(?) E sold through mistake for taxes.


Page 407
Order that a warrant be drawn in favor of _ G(?) Stephenson for one & 57/100 Dollars on account of an error in his Tax on Lot 2 Blk 4 Riggins & Stephensons addition to Lakeland.
Ordered that the Road Superintendants when time expired this week, will continue their services until August 5th 1891 and they will be allowed the same pay as in the past and at the next meeting of the Board, will report the amount of funds on hand and the amount due on outstanding contracts when those Contracts expire.
Treasurer B. F. Holland filed his quarterly report from April 1st to June 30th as follows: (ledger General Fund, License April, License May, License June, School Fund)


Page 408 (pic 261) (ledger cont'd - County Special fund, Road Fund)


Page 409 (ledger cont'd - Special Jail Fund) Balance on hand all funds $10868.74 B. F. Holland Treasurer


B. F. Holland Treasurer filed his list of cancelled Warrants which were found correct and approved, and the Auditor is instructed to credit him with the following amounts:
General Fund $ 733.15
School Fund $1004.15
Special Fund Road $2296.14


Accounts were approved and warrants issued as follows:
Dr. M. C. McGregor Gen Medical attendance on Pauper $ 25.00
G. A. K. Stevens County Printing $ 25.00
Eppes Tucker - County Attorney $ 16.65
J. W. Lane/Lowe - Janitor $ 4.50
H. D. Ballard - Seriff fees $170.20
H. D. Ballard - Care of Court House $ 12.50
H. D. Ballard - Waiting on Circuit Court $ 12.00
W. F. Menshall - Painting Water Closet at Jail $ 5.00
W. H. Johnson - County Auditor $ 25.00
H. F. Fortner - Bailiff for Grand Jury $ 7.50
A. T. Mann - Guard $ 6.00
A. T. Mann - Bailif on Petit Jury $ 7.50
Henry Graves - Guard $ 6.00
A. H. Sloan - Guard $ 6.00
A. C. Hankins - Stationary $ 2.50
L. T. Oppenheimer - Stationary $ 3.00
Mrs. Day - Pauper $ 5.00


Page 410 (pic 262)
Ellen Brown Gen Allowance as Pauper $ 5.00
Charity Williams --- $ 4.00
Louis Samuels --- $ 4.00
Lucy Creel --- $ 5.00
Maxwell McClelland --- $ 5.00
Mary Goss --- $ 5.00
Nellie Maine --- $ 5.00
Noah Waters --- $ 5.00
Wiley Hicks --- $ 6.00
G. W. Dooley --- $ 10.00
Lucinda Mimms --- $ 6.00
John McLeod - -- $ 8.00
Mr. & Mrs. Lewis --- $ 8.00
T. W. Smith --- $ 4.00
Rebecca Smith --- $ 5.00
J. F. McGuire Sp Road Road Contract $ 40.00
Pearce & Taylor --- $ 41.00
S. I. Pearce --- $ 2.00
Tom Taylor --- $ 15.00
Irving Keck - Road Supt $ 12.50
K. I. Wilson - 1 Road Contract $ 23.45
F. C. Milton --- $ 41.95
Lewis Griffin --- $ 20.00
J. E. Bussard --- $ 39.75
C. L. Wilson --- $ 37.55
Lightsey & Lewis --- $100.00
J. H. Kirkland --- $ 24.97
W. B. Lyle Gen Error in Tax Sale $ 1.68
E. Tucker - Ice for Ct. Court $ 2.80
T. G. Stephenson - Error in Tax Asment $ 1.57
G. A. K. Stevens - Insurance on Court House $ 20.00
Jas Weir Special Jail Repairing Sewer Pipe $ 1.50
Stevens & Varn Gen Insurance on Court House $ 20.00
B. F. Holland - Commissions $ 80.66
Summerlin & S Special Jail Hardware for Jail $ 2.15





D. C. Ferguson Gen Medical attention to prisoners $ 9.00


Page 411
W. H. Johnson Gen Drawing Juries & C $ 16.70
Stevens & Varn - Insurance on Court House $ 45.00
Stevens & Varn - Insurance on School H $ 25.50
Board of Health Special Expenses Board of Health $150.00
A. C. Thompson Gen Co Commissioner $ 10.40
T. W. Anderson --- $ 9.20
H. Schipman --- $ 9.60
J. W. Boyd - Commission on Taxes $ 81.66
J. W. Boyd - Keeping Minutes of Court $ 18.50
G. A. Mosely - par Com as Assessor $150.00


Upon opening bids for County printing the contract was awarded to the Courier Informant for the sum of Ninety five dollars for one year from July 9th 1891.
Ordered that G. A. Mosely, Assessor, be allowed Two Hundred Dollars to enable him to complete his Books, in the time allowed by law.
After having examined the Assessors Book we find it practically correct and make the following levy on the several funds, viz:
School 5 mills
Gen 2 mills
Road 1 ½ mills
Board of Health ½ mills
Total County Assessment 9 mills, and the Assessor is ordered to make triplicate copies of the same.
Considering the recommendation of the Grand Jury for the June term of the Circuit Court 1891 and in order to avoid further expenses for attorneys fees & C in prosecuting the case against Beville and his sureties it was agreed by the Board of County Commissioners that Eppes Tucker be allowed to retain fifty per cent of the amounts he


Page 412 (pic 263)
May recover in said suit in full satisfaction of his fee in said cause out of which he is to pay all charges of such associate Counsel as he may employ, and the said Eppes Tucker having agreed to those terms it is hereby ordered that he prosecute said suit with all due diligency to a conclusion.
As the late Grand Jury saw proper to censure the County Commissioners for doing what they considered their sworn duty, and as the censure of said Grand Jury goes upon record it becomes our duty to explain the case from commencement to the present and place the same upon record that the present and future generations may decide whether the Grand Jury or the Commissioners are right.
When the County Commissioners learned from Ex Treasurer F. F. Bevilles successor that he the said F. F. Beville, had failed to turn over the money due the County, to him, they immediately ordered said Ex Treasurer to comes forward and make final settlement. When he failed to do so they did what the law directed - commenced suit against said Beville and his Bondsmen. Had they been disposed to shirk their duty they could not have done so, for two or three of the Bondsmen came before them and urged them to push the case at once. And successive Grand Juries that have been impanelled since that date having nothing at stake but the Counties interest, have commended the County Commissioners for working in the interest of the County. But the last Grand Jury being composed of men, a part of whom had a personal interest greater than their interest in the County saw fit to censure the Commissioners for doing the very thing other Juries had commended the Commissioners for.
The late Grand Jury saw proper to censure us for paying Messers Tucker & McFarlam their fees in the Ex Treasurer case, but they did not condemn us for paying T. L. Wilson a larger fee than either of the others. They think the County Attorney ought to pay his traveling expenses.


Page 413
Prosecute suits and perform other duties for the sum of sixteen & 66/100 Dollars per month, which is not the case. He was employed to give us the law on such points in which we had a doubt. And this Grand Jury which censured the Commissioners for discharging their sworn duty was impanelled under peculiar circumstances; when the list of Grand Jurors was called some of them were absent and the Sheriff was ordered to select talismen to complete the list, and strange to say the men who were selected to complete the list were the men who were on F. F. Bevilles Bond. And stranger still, one of those Bondsmen was chosen Foreman and the other chairman of the committee which censured the Commissioners.
And after this censure of the Commissioners follows the remarkable recommendation for the Commissioners to cease to spend any more money in endeavoring to collect anything from those two prominent Jurors, (who were talismen), they being Bondsmen of Ex Treasurer Beville. According to their recomendation we will pay out no money but the case will be pushed to the end by our Attorneys for an interest in what they collect. It is with regret that we have to make public our acts again, and explain how this Jury was impanelled & why this censure of the acts of the Commissioners. We have the kindest feeling toward each of the Bondsmen, and toward the members of the Grand Jury, and feel that they were misled in making their pre________.
The Auditor is instructed to charge the County Treasurer B. F. Holland, with the amounts stated in the foregoing receipts of J. W. Boyd $18.50 and $146.50 and the amount of $713.80 received of the Comptroller W. D. Bloxham, on pages 405 and 406.


Page 414 (pic 264) County Commissioners Court Aug 3rd 1891 Court opened by the Sheriff, Members present A. C. Thompson Chairman, T. W. Anderson, H. Schipman, W. B. Gardner.
The minutes of last meeting were read and after correction were approved.
Ordered that Ellen Brown be dropped form the Pauper list.
Ordered that the month of November December January and February of each year be and are hereby designated as the months and the only months during which it shall be lawful to chase or kill any wild deer in the County of Polk.
Accounts were approved and warrants issued as follows:
Mrs. Day Gen Pauper $ 5.00
Charity Williams -- $ 4.00
Ellen Brown -- $ 5.00
Louis Samuels -- $ 4.00
Lucy Creel -- $ 5.00
Maxwell McClelland -- $ 5.00
Mary Goss -- $ 5.00
Nellie Maine -- $ 5.00
Noah Waters -- $ 5.00
Wiley Hicks -- $ 6.00
G. W. Dooley -- $ 10.00
Lucinda Mimms -- $ 6.00
John McLeod -- $ 8.00
Mr. & Mrs. Lewis -- $ 8.00
T. M. Smith -- $ 4.00
Rebecca Smith -- $ 5.00
Elizabeth Gibson -- $ 5.00
Nancy Pede/Rede -- $ 5.00
M. Ray -- $ 5.00


Page 415
L. W. Cowart(?) Gen coffin for Pauper $ 10.00
H. D. Ballard - Attending Court House & Jail $ 11.00
J. T. Hancock Sp Road Road & Bridge Work $200.00
Courier Informant Gen County Printing $ 7.92
J. A. Wilson Sp Road Road Contract $ 10.50
H. G. & J. H. Wilson - Bridge Lumber $ 15.07
Summerlin & S - Nails $ 1.00
J. C. Wilbur Gen Guarding Prisoners $ 1.00
J. C. Wilbur - Summoning Jury & C $ 2.40
J. C. Wilbur - arrest & Guarding Pris's $ 3.00
L. M. Ballard - Coroners fees $ 4.10
J. H. Kirkland Sp Road Road Contract $ 4.40
C. L. Wilson -- $ 44.900
W. H. Johnson Gen County Auditor $ 25.00
J. I. Wilson Sp Road Road Contract $ 8.50
J. W. Boyd - Survey for Bridge $ 2.50
T. W. Anderson - Road Work $ 3.00
Irving Keck -- $ 8.00
H. Drew & Bro Sp Fund Books of Record & C $ 54.85
Payne & Garrett Gen Blankets for Jail $ 3.00
Adams & Co - Box Soap for Jail $ 3.75
Summerlin & S - Buckets for Jail $ 4.70
L. M. Lybass - Box Soap & - $ 4.00
J. I. Wilson Sp Road Road Contract $ 9.00
G. S. Durrance Gen Drawing Jurors $ 2.00
F. C. Milton Sp Road Road Contract $175.00
W. H. Johnson Gen Recording land advertiz $ 41.63
G. A. Bryant Sp Road Road Contract $171.50
Eppes Tucker Gen Fee as Co Attorney $ 16.65
J. F. McGuire Sp Road Road Contract $ 10.00
R. R. Foote Gen Holding Inquest $ 3.80
E. J. Hilliard Sp Road Road Contract $ 50.00
H. Schipman Gen County Commissioner $ 5.60
A. C. Thompson -- $ 8.60
W. B. Gardner -- $ 10.80
T. W. Anderson -- $ 5.20
L. S. Oppenheimer Jail Drugs for Jail $ 13.50


Page 416 (pic 265)
The Road Superintendents term of Office having expired they turned over their records & papers to the County Commissioners.
We part with them with regret for the relation existing them & us has been very pleasant. We feel they have been faithful in the discharge of their duties.
We have Examined the Jail and found several of the doors to the cells broken & ordered them repaired.
T. W. Anderson was appointed to confer with the Captain of the Bartow Rifles to see what disposition is to be made of the Armory.
The Board of County Commissioners reorganized by the election of A. C. Thompson as Chairman and Eppes Tucker was elected Attorney for the board.


Page 417 County Commissioners Court Sept 7 - 1891
Members present A. C. Thompson Chairman, W. B. Gardner, H. Schipman, T. W. Anderson, Boyd.
The minutes of the last meeting were read and approved. J. W. Boyd Tax Collector filed his report of Licenses issued for the month of July amounting to $ for the State and $8.77 for the County, & the Auditor is instructed to charge the amount of ______
Ordered that the petition of Geo McCraig, E. U. Hayman, C. F. Walker & others be granted and said changes from the old road to the new road be legalized and in future will be the road to be worked. Said change to begin at C. F. Walker's house - run along the line of Mrs. Cummings Grove then East until the new road intersects old road again.
Ordered that the petition of J. M. Crews(?), Henry Talmage, W. B. Ross & others be granted and the change be made as asked in petition, and the road as changed starts at or near the South boundary of line in SW¼ Sec 24, running in Southly or South West direction through W½ of NW¼ of Sec 26 to point of connection in SE¼ of SE¼ of Sect 26, Tp Range .
Ordered that Jno S. Vaughn be placed on the Pauper list and draw pay from this date at $8.00 per month.
Ordered that Richard Hurt & wife be put on the Pauper list at $8.00 per month and draw pay from this date.
Ordered the Mrs. Susy Tucker be put on the Pauper list at $6.00 per month.
Ordered that Mrs. M.(?) P. Joyner be put on the Pauper list at $5.00 per month to draw pay from this date.
Ordered: That every person engaged in or Managing


Page 418 (pic 266)
any business, profession or occupation for which the State requires a State License, under the general revenue laws of the State of Florida shall pay to the County fifty per cent of the amount of the State License as a further Tax of the same kind, upon the same subjects, when the profession, business or occupation shall be engaged in or managed within Polk County before engaging in such business, profession, occupation, and the Tax Collector for said County is hereby required to collect the same.
Ordered that Dr. S. T. Wilson, J. B. Kennedy and C. B. Glover inspect and mark out a settlement road to run from Lake Elbert eastward, and report to this board.
Ordered that the county Auditor give Collector J. W. Boyd credit for $790.54, being the amount of Taxes on land sold May 4/91 and purchased by the State to be Credited to the several funds as follows:
County Revenue $ 34.16
County School $171.30
Special $ 34.17
Road $ 50.91
Owing to the rapid increase of Paupers in the County we think it best for the interest of the County to purchase a County farm, erect houses and require those who wish aid from the County to go to the said poor farm and there receive such aid as the County can afford. This action has been taken after ma___ deliberation, and upon the recommendation of several grand Juries, we think it best for the interest of the County and those most needy on the Pauper list. With a good farm and a Superintendent thereon these old & infirm persons can be properly cared for.


Page 419
We feel sure that we are encouraging idleness to allowing aid as we have done in the past
Therefore the Board as a Committee of the whole will see between now and the meeting of the Board in October, the most desirable location for said County farm.
Ordered that Collect J. W. Boyd be allowed on the several funds a credit as follows: General $119.87, School $1204.90, Special $119.91, Special Road $179.98, Total $1624,66, on the list of errors, double assessments & delinquent tax payers for 1891 that he may make a final settlement. The Auditor will credit the Collector with the same.
But such taxes as there is a chance to collect will be charged to said Collector as delinquent taxes and he will make a levy to collect the same with the taxes of the current year.
Collector J. W. Boyd will proceed to collect all unpaid taxes by levy and sale immediately.
The Bartow Rifles having virtually disbanded, the rent of the Armory will be stopped from the date.
Collector J. W. Boyd filed his Report of Licenses issued for the Month of August amounting to $2.72 for the County & the Auditor is instructed to charge him with the same.
W. B. Gardner is authorized to advertize for bids for rebuilding the Bridge on Bowlegs Creek and to have the work done.
Collector J. W. Boyd filed Treasurer B. F. Holland receipt No 80 as follows:
$721.32 State of Florida - County of Polk Office of the County Treasurer, Bartow Fla Sep 9th 1891
Received of J. W. Boyd Collector of Revenue for Polk County, the Sum of Two hundred and Seventy one 32/100 Dollars ($271.32) thereof being in United States


Page 420 (pic 267)
Currency and $--- in County Warrants) on account of Taxes by him collected as follows, viz:
On account of County Revenue for the year 1890 $ 22.56
On account of County School fund for the year 1890 $180.75
On account of County Special fund for the year 1890 $ 22.53
On account of Special Road fund for the year 1890 $ 33.99
On account of Licenses July for the year 1891 $ 8.77
On account of Licenses Aug for the year 1891 $ 2.72
Total $271.32
No 80 B. F. Holland County Treasurer
The Auditor is instructed to credit J. W. Boyd with above amounts and charge the same to Treasurer B. F. Holland
Accounts were approved and warrants issued as follows:
J. F. McGuire Road Bridge work & Lumber $ 94.53
G. A. Hosely Gen'l Compiling Agricultural Statistics $ 32.65
Summerlin & Summerlin - Locks, Brooms & Buckets $ 5.40
J. L. Wirt - Mattrasses for Jail $ 25.50
Walker Evans &
Cogswell - 1 Book for Probate Office $ 7.65
H. D. Ballard - Jail & Court House work $ 11.00
F. C. Reed (Tube
Well Works) - Repairing Pumps $ 8.75
Lybass & Rogers Jail Repairs in the Jail $ 20.00
E. J. Hilliard Road Road Work $ 41.30
J. S. Vaughn Gen Pauper $ 8.00
Mrs. Day -- $ 5.00
Charity Williams -- $ 4.00
Louis Samuels -- $ 4.00
Lucy Creel -- $ 5.00
Maxwell McClelland -- $ 5.00
Mary Goss -- $ 5.00
Nellie Maine -- $ 5.00
Noah Waters -- $ 5.00
Wiley Hicks -- $ 6.00
Lucinda Mimms -- $ 6.00
G. W. Dooley -- $ 10.00


Page 421
Nancy Pede Gen Pauper $ 5.00
Elizabeth Gibson -- $ 5.00
M. Ray -- $ 5.00
John McLeod -- $ 8.00
Rebecca Smith -- $ 5.00
Mr. & Mrs. Lewis -- $ 8.00
T. W. Smith -- $ 4.00
Eppes Tucker - Co Attorney $ 16.65
Mrs. M. P. Jonier - Pauper $ 5.00
Richard Hurt & Wife -- $ 8.00
E. C. Stuart - Supervisor of Registration $ 41.66
A. C. Hankins - Medicine for Jail $ 1.50
W. H. Johnson - Co Auditor $ 25.00
W. B. Gardner - Co Commissioner $ 14.40
A. C. Thompson -- $ 8.40
H. Schipman -- $ 7.60
L. B. Boyd -- $ 6.80
G. A. Bryant - Road work $ 23.00
J. B. Young - Pulling teeth for prisoners $ 3.50
T. W. Anderson - Co Commissioners $ 12.20
J. W. Boyd - Commissions & Postage $ 23.43


Page 422 (pic 268) County Commissioners Court Bartow Fla Oct 5th 1891
Commissioners present - A. C. Thompson, Chairman; H. Schipman, W. B. Gardner, T. W. Anderson, L. B. Boyd
The minutes of last meeting were read and approved.
The registration of W. H. Starling Inspector of Marks & Brands District No 10, was accepted.
The Board having sold the Desk, belonging to the Office of Supervisor of Registration for $15.40, the money was turned over to the County Treasurer.
The Auditor will charge the same to him.
Collector J. W. Boyd filed his Report of Licenses issued from Aug 1st to Oct 1st amounting to $2.08 for the County, & the Auditor will charge him with the same.
Information having reached the Board of Co Commissioners that certain persons frequently discharge firearms upon the Public Bridge, and while naked, both in the River in full view of persons passing over th__ public highway, this is to give notice that all persons so offending in future will be presented to the Grand Jury.
In future, any person obstructing the public roads of this County by cutting & filling trees across them or otherwise will be presented to the Grand Jury.
Ordered that Collector J. W. Boyd be credited with delinquent Tax Lists for the year 1988 as follows: County Revenue $114.65, C. School $307.68, County Special $76.34, Special Jail $76.84, Total $575.01. Also Delinquent Tax list for 1889 as follows: Co Revenue $55.93, Co School $243.55, Co Road $37.47, Co Special $37.48, total $374.43, this being the amount of taxes uncollected and turned over to Coll. Boyd by the former Collector J. D. Tillis.
Ordered that Collector Boyd appoint a Deputy to collect these Delinquent taxes, and that said Depute be allowed 50 per Cent on the List of 1888 and 33 per ct on that of 1889.
Ordered that the Petition of F. Kuntzo, J. W. Smith, S. H. Page & others to change the Tampa Road to the Sec Line between the lands of Warren Tyler and John Smith, be allowed


Page 423
Collector J. W. Boyd filed Treasurer, B. F. Hollands Receipts No's 81 & 82 for the amounts as above the following copies are the Auditor will charge the Treasurer with the amount of said receipts.
$137.94 State of Florida - County of Polk. Office of the County Treasurer Bartow Fla Oct 6 - 1891
Received of J. W. Boyd Collector of Revenue for Polk County the sum of One Hundred Thirty Seven & 94/100 Dollars on account of Taxes by him collected as follows, viz;
On account of County Revenue for the year 1888 $ 28.78
On account of County School fund for the year 1888 $ 70.56
On account of Special fund for the year 1888 $ 19.28
On account of Special Road fund for the year 1888 $ 19.28
Total $137.90
No 81 B. F. Holland Co Treasurer
$371.84 State of Florida - County of Polk. Office of the County Treasurer Bartow Fla Oct 6/1891
Received of J. W. Boyd Collector of Revenue for Polk County, the sum of Three Hundred Thirty Seventy One & 84/100 Dollars on account of Taxes by him collected as follows, viz;
On account of County Revenue for the year 1889 $ 78.89
On account of County School fund for the year 1889 $188.14
On account of Special fund for the year 188 $ 52.40
On account of Special Road fund for the year 1889 $ 52.41
On account of License Sept for the year 1891 $ 2.08
Total $373.92
No 82 B. F. Holland Co Treasurer
Treasurer B. F. Holland filed his lists of Cancelled Warrants and the Auditor is instructed to Credit said Treasurer with amounts as follows:
General Fund $1821.08
County School Fund $2286.77
Special Fund $ 204.85
Special Road Fund $1032.47
Special Jail Fund $ 23.65


Treasurer B. F. Holland filed his quarterly Report ending Oct 1st 1891.


Page 424 (pic 269) (ledger for funds)


Page 425 Balance on hand all funds $5917.74
B. F. Holland - Co Treasurer
Ordered that B. F. Holland Co Treasurer transfer $3000.00 from the Co Special fund to the General fund temporarily.
The following named persons are hereby appointed Inspectors of live Cattles - Joseph Skipper - Ft Mead, John Blount - Bartow and Wm Norton - Haines City.
The Tax Assessor G. A. Mosely's books were examined and found practically correct and were received.
A Warrant was issued in his favor for $558.51 lest $150.00 a_______ leaving $408.61 which is four fifth of his Commissions on total County taxes of $33826.41.
State of Florida to J. W. Boyd Tax Collector of Polk County
You are hereby commanded to collect out of the hands and from each of the person and Corporations named in the annexed Roll the taxes set down in each Roll opposite each name, corporation or parcel of land therein described, and in cases the taxes so imposed are not paid at the time proscribed by law you are to collect the same by levy and sale of the goods and chattel lands and tenements so assess or of the person or Corporation so taxes; and all sums collected for State Taxes you are to pay to the State Treasurer at such time as maybe received by law, and at the same time you are to pay to the County Treasurer all sums collected for County Taxes and to the Treasurer of the County Board of Public Instruction all sums collected for School Taxes and you are further required to make all collections on or before the first Monday in March and on or before the third Monday in March you will make a final report to and settlement with the Comptroller and County Commissioners. Given under my hand and seal the 8th day of Oct AD 1891. G. A. Mosely - County Assessor of Taxes of Polk County
Page 426 (pic 270)
Ordered that Wiley Hicks be dropped from Pauper list from this date.
Ordered that Rebecca Smith be dropped from Pauper list from this date.
J. W. Boyd Tax Collector is authorized to procure suitable blanks for tax payers to fill with a description of property owned by them.
Accounts were approved and warrants issued as follows:
Nancy Pede Gen as Pauper $ 5.00
J. O. Stroud Road Road Contract $124.00
J. F. McGuire -- $ 59.65
T. H. Prine -- $ 2.50
R. H. Humphries -- $ 12.00
J. A. Wilson -- $ 50.00
J. E. Bussard -- $ 6.00
J. E. Bowen -- $ 15.00
Bussard & Shumate - Bridge work $ 56.00
J. B. Pyland -- $ 26.60
J. B. Pylant - Road Contract $ 10.00
Lewis Griffin -- $ 47.25
S. I. Pearce -- $ 15.00
J. B. Kennedy -- $ 47.00
B. G. Glover -- $ 14.00
E. J. Hilliard -- $ 11.10
Mrs. Susie Tucker Gen as Pauper $ 6.00
Mrs. M. _. Joyner -- $ 5.00
Rebecca Smith (dropped) -- $ 5.00
Maxwell McClelland -- $ 5.00
Charity Williams -- $ 4.00
J. S. Vaughn -- $ 8.00
Mrs. Day -- $ 5.00
Louis Samuels -- $ 4.00
Lucy Creel -- $ 5.00
Nellie Maine -- $ 5.00


Page 427
Mary Goss Gen Pauper $ 5.00
Noah Waters -- $ 5.00
Wiley Hicks (dropped) -- $ 6.00
Lucinda Mimms -- $ 6.00
G. W. Dooley -- $ 10.00
Elizabeth Gibson -- $ 5.00
M. Ray -- $ 5.00
Jno McLeod -- $ 8.00
Mr. & Mrs. Lewis -- $ 8.00
T. W. Smith -- $ 4.00
R. Hurt & Wife -- $ 8.00
R. G. Metcalfe Road Tools for Road Hands $ 9.38
Varn & Varn Gen County printing for Aud & Sep $ 15.84
John Bishop - Rent of Armory Apr 1st to Sep 1st $ 76.00
H. D. Ballard - Locking Court House & C $ 11.00
Thos Taylor Road Road Contract $ 29.00
Eppes Tucker Gen County Atty fee $ 16.65
Board of Health
F. M. Wilson Treas - Expenses Board of Health $150.00
John McDermott Jr - Fees as Constable $ 6.00
T. W. Anderson Road Repairing Bridge at Bartow $ 51.75
B. F. Holland - to pay sundry laborers for Bridge work $ 75.00
J. B. Young Gen Pulling teeth for Prisoners $ 3.50
Dr. D. C. Ferguson - Medical Service to prisoners $ 12.00
Summerlin & S Road Wheel barrows, Shovels & Nails $ 18.80
Gen Tubs, Bowls & C for Jail $ 2.20
So Fla R Rd - freight on Iron Railing $ 4.81
B. F. Holland - Commissions $107.37
W. B. Gardner Road Rd Co Com & Inspector of Road $ 29.90
L. B. Boyd -- $ 25.80
H. Schipman -- $ 21.60
A. C. Thompson -- $ 19.40
G. A. Mosely Gen Commissions as Assessor $408.61
W. H. Johnson - as County Auditor $ 25.00
J. W. Boyd - Commissions as Collector $102.36
G. A. Mosely - to pay his assistant $200.00


Page 428 (pic 271) County Commissioners Court Nov 2nd 1891
Court opened by the Sheriff Members present A. C. Thompson Chairman, H. Schipman, T. W. Anderson, W. B. Gardner, L. B. Boyd. The minutes of last meeting were read & approved.
Ordered that Petition of J. H. Ivey, F. A. Hollingsworth, A. E. Carlton & others for change of Road be approved.
Ordered that J. S. Vaughn be dropped form Pauper List.
Ordered that Lucy Creel be dropped from Pauper List.
Collector J. W. Boyd filed his report of Licenses Collected in October 1891 amounting to $514.68 and the Auditor will charge him with same. He also filed Receipts of Treasurer B. F. Holland No 83 of Nov 2nd 1891 for $14.68 on accounts of License.
Ordered that the Auditor Credit Collector Boyd and charge Maserr Holland with the same.
The Petition of J. A. Whidden, W. H. Flowers, G. W. Waters was received, and W. H. Flowers, B. G. Glover & John F. Clark were appointed to mark out the Road.
Ordered that Collector J. W. Boyd be paid $51.47 Commissions on Licenses Collected in Oct on 514.68.
Ordered that $45.00 be paid to G. W. Bryant for work done on public road not included in Contract in Commissioners Dist 5.
A Petition of voters was presented Nov 25 1891 asking for an election to see whether the sale of Liquors, Wines or Beer should be prohibited in Polk County or not for the ninty two years
Nov 3
Resumed investigation of Petition and continued through the day.
Nov 4th Continued work on petition
Nov 5th Continued work on petition
Nov 6th Began work on Revision of Registration


Page 429
Books and continued until adjournment.
Nov 7 Completed revision of Registration Books and Ordered the following names stricken from the Registration Books.
District No 1 | Knellingen R. Out of County
Albritton J. T. Dead | Lang, S.
Carlton, W. Out of County | Murdock, C. K.
Hutchison, J. J. | McQueen, J. H.
Lunn, Ira W. Dead | McDowell, W. L.
Pellam, Richard Convict | McReynolds, N.
Walker, Matthew Out of District | McLeod, H. D.
Dist No 2 | Nangesser, Chas
Blount, E. R. Dead | Parker, R. L. Dead
Black, Jos F. Out of County | Register, C. D. Out of County
Carson, Robt B. Dead | Swan, F. S.
Carlton, G. M. Out of County | Smith, J. H.
Dixon, A. W. | Threadcraft, Sam
Driggers, Chas W. | Thompson, B. H.


Lamb, E. E. Convict | Tyner, E. R(?)
Roberts, W. E. Out of County | Wilcher, J. B.
Singleterry, Simpson Dead | Wilson, W. E.
Sherritt, J__ T. Out of County | Wright, L. R(?)
Swan, Allison | District No 5
Thompson, W. S. Dead | Bostic, W. W. Out of County
Welch, W. Out of County | Yeoman, M. D. Out of District
Webster, G. P. | District No 6
Young, Wm. C. Dead | Gaffney, B. B. Out of County
Dist No 3 | Dist No 9
Baskin, D. J. Out of County | Caruthers, R. W.(?)
Blount, J. O. E./Joe Dead | District No 10
Blanks, C. L. Out of County | Bates, Andrew Dead
Clark, W. W. | Crawford, W. H. Out of County
Emerson, N/W. J. | Gordon, S.
Godard, W. G. | Hart, Jno T.
Hanson, G. A | Hart, J. S.
Holmes, E. J. | Hamilton, E(?)
| Hoanley, Geo


Page 430 (pic 272)
Hubbard, Scott Out of County | Scot, H. M. Out of County
Mills, A. J. | Tandy, O. E. Dead
Powell, W. B. Dead | Williams, Wm Out of District
Visage, J. E. Out of County | Cowles, E. A.
Wood, B. F. | Dist 13
Walden, A. Y/Z | Lawrence, J. R. Out of County
Dist No 11 | Rhoden, E. H. Out of District
Knellinger, R(?) Out of County | District 15
Dist No 12 | Patterson, A. W. Out of County
Boyd, R. O. Out of County | Whiden, Jno(?) Out of Dist
Crichton, J. W. | District No 16
Johnson, E. C. | Alexander, James Convict
Joyce, C. A.
Loyd, A. J. Dead
Mansfield, H. H. Out of County
Stafford, Clem Out of Dist
After completing the revision of Registration Books, and comparing said Books with the above mentioned Petition for Election we found that over one fourth of the Registered Voters had signed said Petition therefore it is Ordered that an election be held on Dec 30th 1891 to determine whether such sale of intoxicating Liquors Wines or Beer shall be prohibited in Polk County Florida for the next two year from the 35th day of December 1891.
Ordered that the Clerk of the Board of County Commissioners give at least thirty days notice of said election by publishing the same in one News papers in each town in said County.
J. R. Frier is hereby appointed inspector of Marks & Brands inDist No 5 from this date
The following accounts were approved and Ordered to be paid and Warrants on the Treasurer were issued for same viz


Page 431
J. S. Vaughn Gen Pauper $ 8.00
W. S. Taylor - Road Contract $ 16.00
Varn & Varn - County Printing $ 7.92
Nancy Pede - Pauper $ 5.00
Mrs. M. _. Joyner -- $ 5.00
Max McClelland -- $ 5.00
Charity Williams -- $ 4.00
Mrs. Day -- $ 5.00
Louis Samuels -- $ 4.00
Nellie Maine -- $ 5.00
Mary Goss -- $ 5.00
Noah Waters -- $ 5.00
Mrs. Susie Tucker -- $ 6.00
Lucinda Mimms -- $ 6.00
G. W. Dooley -- $ 10.00
Elizabeth Gibson -- $ 5.00
John McLeod -- $ 8.00
Mr. & Mrs. Lewis -- $ 8.00
T. W. Smith -- $ 4.00
R. Hurt & Wife -- $ 8.00
Summerlin & S - Hardware $ 1.50
Henry Graves - Services as Guard $ 5.00
Lucy Creel - Pauper $ 5.00
Tappan Mann - Services as Bailiff $ 12.50
A. C. Hankins - Stationary for Court $ 1.35
J. N. Hooker - County Map $ 4.50
H. D. Ballard - Locking Court House & other Services $ 11.00
Wm Harmon - Desk for Supervisor of Registration $ 15.00
Brown - Janitor $ 7.50
A. H. Sloan - Guard $ 10.00
C. C. Gresham - Bailiff $ 6.25
Geo Winsham - Guard $ 5.00
H. D. Ballard - Services on fall term of Court $ 22.00
J. W. Boyd - Commissions $ 65.47
Geo L. Durrance - Drawing Venire $ 3.00
G. A. Bryant Road Road work $ 45.00


Page 432 (pic 273)
G. A. Bryant Road Balance on Road Contract $100.00
G. A. Bryant Gen Witness at trial of Defaulter $ 0.50
Eppes Tucker - as County Attorney $ 16.65
J. T. Tice Road Balance on Road Contracts $ 38.25
D. A. Beckwith & Co Special Railing & C in Recorders Office $177.75
Jno. W. Powell - Lumber $ 15.00
E. J. Hilliard Road Part on Contract for 1890 $ 50.00
W. B. Gardner - Inspecting Roads $ 13.50
W. B. Gardner Gen as Co Commissioner $ 10.40
J. V. Tillis Road Work on Avon Park Road $ 8.25
J. B. Pylant - To pay hands on Roads in Dist 2 $134.00
J. B. Pylant - 1 Hoe for Road work $ 1.00
J. W. Hollingsworth - Work on Road $ 2.50
J. V. Tillis Special Building Bridge on Bowlegs $ 60.00
Carter & Skipper Road Nails & Axe handle $ 1.00
R. G. Metcalfe - Tools or Road Work $ 3.35
L. G. Wilson - Lumber for Homeland Bridge $ 2.00
V. M. Hallman Special Setting up Iron Railing & C $ 9.00
Eli Tucker Gen 175# Ice for Court $ 1.75
Walker Evans &
Cogswell - Inkstand & Blanks for Co Judge $ 4.75
W. H. Johnson - as County Auditor $ 25.00
W. H. Johnson - Drawing Jury & other services $ 20.71
H. D. Ballard - Moving H. B. Blount to Tampa $ 21.10
L. B. Boyd - as Co Commissioner $ 22.80
Montford & Co - Clothing for Prisoners $ 9.10
A. C. Thompson Road Inspecting Roads $ 18.30
Bartow Grocery Co Gen 1 Bbl Juice(?) $ 1.50
J. W. Boyd - Keeping Minutes of Court $ 33.00
T. W. Anderson Road Inspecting Roads & c $ 8.50
T. W. Anderson Gen as Co Commissioner $ 18.40
Summerlin & S - Tub & c for Jail $ 1.75
H. Schipman - As Co Commissioner $ 24.60
H. D. Ballard - Services on Ct. Court $151.83
T. W. Lybass - Shoes & Blankets for Prisoners $ 9.30
H. Drew & Co - Bill(?) Heads $ 1.50
J. L. Wirt - a Coffin $ 10.00
L. S. Oppenheimer - Medicine for Prisoners $ 22.20
A. C. Thompson - as Co Commissioner $ 14.40


Page 433 County Commissioners Court Dec 7th 1891
Court opened by Sheriff - members present A. C. Thompson Chairman, T. W. Anderson, H. Schipman, W. B. Gardner
Ordered that Mrs. M. P. Joyner, Lucinda Mimms and Maxwell McClelland be dropped from Paupers List.
Ordered that the Burial Expenses of Maxwell McClelland amting to $9.10 be paid
Ordered that Petition of L. N. Polk, S. W. Yarnell, G. T. Moore & others for a Public Road, leaving Buffalo Ford & Haynes City Road at North end of Lake Hamilton & running in a Northerly direction to Haynes City, be approved.
Contract for repairing Bridge across the South prong of the Alafia River awarded to G. A. Lake/Luke for Eighty ($80) Dollars.
F. W. Inman, H. E. Cahill & Levi Webb were appointed to review & mark out the route for above named public road.
The Reviewers, W. H. Flowers, J. F. Clark & C. B. Glover appointed to mark out a road from Eagle Lake, running East, to the road from Winter Haven to Brewers Ford, made their report & said route is hereby declared a public road.
Treasurer B. F. Holland filed his list of cancelled Warrants which were examined and found correct and the Auditor is instructed to credit the Treasurers acct with amounts as follows;
General Revenue Fund $1760.34
School Fund $1016.91
Special Road Fund $1048.95
County Special Fund $ 402.75
Collector J. W. Boyd filed his report of Licenses issued for the Month of November amounting to $37.70 for the County and the Auditor is instructed to charge him with the same.


Page 434 (pic 274)
Collector J. W. Boyd also filed Treasurer B. F. Hollands Receipt No 84 as follows:
$576.47 State of Florida County of Polk Office of the County Treasurer, Bartow Fla Dec 3rd 1891
Received of J. W. Boyd Collector of Revenue for Polk County, the sum of Five Hundred and Seventy Six and 47/100 Dollars ($335.44 thereof being in United State Currency and $241.83 in County Warrants) on account of Taxes by him collected as follows, viz: On account of County Revenue for year 1891 $ 74.62
On account of County School Fund for year 1891 $236.54
On account of County Special Fund for year 1891 $ 18.65
On account of License for 1891 $ 37.70
On account of County School 1890 $ 97.00
On account of County School 1889 $ 56.20
Total $576.47

B. F. Holland County Treasurer
The Auditor is instructed to credit Collector Boyd with above amounts and charge the same to Treasurer Holland.
The following persons were appointed Inspectors and Clerks of the several Precincts for a Special Election to be held on the 30 December to determine whether the sale of Intoxicating Liquors Wines & Beer shall be prohibited in Polk County.
District No
1 H. E. Paget, D. C. Lancaster, W. H. Currency - T. J. Altman, Clerk
2 V. B. Webster, A. J. Pollard, B. Whidden - T. A. Varn, Clerk
3 D. W. Stanley, W. B. Varn, B. F. Blount - B. B. Tatum, Clerk
4 J. A. Kilgore, Jas Pollack Sr., D. M. Pipkin - W. Warren, Clerk
5 E. M. Robinson, J. A. Frier, Robt Bryant - E. G. Wilder, Clerk
6 R. R. Foots, L. S. Kean, S. D. McKea__ - C. I. Page, Clerk
7 R. H. Parish, J. R. Raulerson, D. Hancock - A. Williams, Clerk
8 John Tillman, J. J. Simmons, J. L. Thompson - W. J. Platt, Clerk
9 David Branch, W. T. Hull, F. R. Lewis - G. R. Fortner, Clerk
10 David McMillan, R. O. Gessup, J. M. Keen - V. W. Stephenson, Clerk


Page 435
11 A. _. Jordan, W. R. Trask, C. C. Giddings - S. W. Crompton(?), Clerk
12 Levi Webb, J. B. Kennedy, W. H. Flowers - J. R. Davis, Clerk
13 J. F. Holcom, T. J. Cowart, G. W. Smith - S. I. Pearce, Clerk
14 J. C. Burleigh, T. J. Miner, Wm Raulerson - _. R. Hill, Clerk
15 Jas Flye, S. C. Hodgman, J. I. Wilson - A. H. Zachry, Clerk
16 W. T. Denham, J. S. Wade, J. D. Crum - F. F. Moody, Clerk
17 J. B. Arnold, W. J. Mizell, J. D. Smith - Louis Whidden, Clerk


Ordered that J. S. Vaughn be put on Pauper List from date at $5.00 per mo.
The Jail was examined and found in good order & condition.
The following accounts were approved, ordered paid and Warrants issued for same.
W. H. Johnson Gen as co Auditor $ 25.00
J. C. Burleigh - Making Coffin for Pauper $ 9.00
John Bishop Spec Building Few in Court House $ 28.00
W. E. King Road Repairing Bridge $ 5.00
Mr. & Mrs. Lewis Gen Paupers $ 8.00
L. H. Burton Road Building Bridge $ 28.75
Steve Hawkins - Work on Public Roads $ 20.00
J. E. McAlpin --- $ 32.50
Jas A. Dunn --- $ 12.50
G. E. Walker Gen Delivering Registration Books $ 17.40
H. D. Ballard - Locking Court House & other services $ 21.50
F. M. Wilson - Treas
Board Health Special Expenses of Board of Health $150.00
Charity Williams Gen Pauper $ 4.00
Noah Water -- $ 5.00
M. Ray -- $ 10.00
John McLeod & wife -- $ 8.00
Nancy Pede -- $ 5.00
Nellie Maine -- $ 5.00
Louis Samuels -- $ 4.00
R. Hurt & Wife -- $ 8.00


Page 236 (pic 275)
Mrs. Day Gen Pauper $ 5.00
Elizabeth Gibson -- $ 5.00
T. W. Smith -- $ 4.00
G. W. Dooley -- $ 10.00
J. W. Hollingsworth Road Pay for Road Hands $ 77.48
Varn & Varn Gen Co Printing for November $ 7.92
B. G. Glover Road To pay Road hands $ 10.85
Dode Rivers - Road Work $ 6.50
Mrs. Susie Tucker Gen Pauper $ 6.00
E. W. Dawson - Printing Election Notice $ 6.00
J. S. Wade - Brick for Flue in Court House $ 33.60
Tow of Bartow - Repairing Side Walk $ 2.45
J. L. Ray - Making opening for Flue in Court House $ 5.00
Bussard & Shumate - Lumber $ 5.00
Bartow Tue &
Well Works - Repairing Jail Pump $ 4.75
J. W. Boyd - Commissions on Tax Collections $ 42.35
Eppes Tucker - County Attorney $ 16.65
Summerlin & S Road Nails, Axes & handles $ 4.65
Clinton Dukes - Road Work $ 5.00
D. A. Beckwith Gen Cabinet $ 40.00
J. S. Vaughn -Pauper $ 5.00
E. J. Hilliard Road Balance on Road Contract $ 56.00
T. W. Anderson Gen Co Comm $ 10.20
A. C. Thompson -- $ 8.40
H. Schipman -- $ 13.60
W. B. Gardner -- $ 17.40
L. B. Boyd -- $ 11.82


Page 437 County Commissioners Court January 4 - 1892
Court opened by the Sheriff - Members present A. C. Thompson Chairman, T. W. Anderson, W. B. Gardner, L. B. Boyd.
Collector J. W. Boyd filed his Report of Licenses issued for the month of December 1891 amounting to $19.13 for the County and the Auditor is instructed to charge the same to him.
Canvass of the votes of Special Election held Dec 30th 1891
We the undersigned Canvassers of a Special Election held in Polk County on the 30th day of December AD 1891 to determine whether the sale of Intoxicating Liquors, Wines, or Beer shall be prohibited in Polk County, did canvass the votes cast at said Election and the whole number of votes were as follows:
Whole number for selling 125
Whole number against selling 524
Total number of votes cast 649



For Votes
District No 1 For selling Eleven (11)
Against selling Twelve (12)
2 For selling Twenty Six (26)
Against selling Seventy Eight (78)
3 For selling Forty Seven (47)
Against Selling One hundred & forty Nine (149)
4 For selling Two (2)
Against Selling Ten (10)
5 For Selling One 1
Against selling Thirty Six 36
6 For selling One 1
Against selling Twenty four 24
7 No Election
8 No Election
9 For selling Ten 10
Against Selling Two 2
10 For selling Twelve 12
Against selling Ninety 90


Page 438 (pic 276)
11 For selling Six (6)
Against selling Seventeen 17
12 For Selling One 1
Against Selling Fourteen 14
13 For selling Two 2
Against selling Thirteen 13
14 For selling Six 6
Against selling Nine 9
15 For Selling None 0
Against selling Fourteen 14
16 For Selling None 0
Against Selling Fifty Six 56
17 No Election
Canvassed on this the 4th day of January AD 1892 at Bartow Fla.
Witness our hands and Seal of the County Judge the date above written.
G. E. Walker Supervisor of Registration
T. W. Anderson County Commissioner
Geo _. Durrance County Judge
Collector J. W. Boyd filed Treasurer B. F. Hollands Receipts # 85 & 86 for the amounts as shown in the following copies and the Auditor is instructed to charge the Treasurer and credit the Collector with the same.
$1531.99 State of Florida - County of Polk Office of the County Treasurer, Bartow Fla Dec 16-1891
Received of J. W. Boyd Collector of Revenue for Polk County the sum of Fifteen Hundred Thirty one 99/100 Dollars ($--- thereof being in United States Currency; and $---- ;in County Warrants) on account of Taxes by him collected as follows, viz:
On account of County Revenue for the year 1891 $ 322.22
On account of Co School Fund for the year 1891 $ 887.55


Page 439
On account of Co Special Fund for the year 1891 $ 80.56
On acct Special Road Fund for the year 1891 $ 241.66
On acct for year
On acct for year _______
No 85 Total $1531.99
B. F. Holland - County Treasurer
$2257.66 State of Florida - County of Polk Office of the County Treasurer, Bartow Fla Jany 1st 1892
Received of J. W. Boyd Collector of Revenue for Polk County the sum of Twenty Two Hundred Fifty Seven & 66/100 Dollars ($2172.66 thereof being in United States Currency; and $95.00 in County Warrants) on account of Taxes by him collected as follows, viz:
On account of County Revenue for the year 1891 $ 473.45
On account of Co School Fund for the year 1891 $1291.63
On account of Co Special Fund for the year 1891 $ 118.36
On acct Special Road Fund for the year 1891 $ 355.09
On acct License Dec for year $ 19.13
No 86 Total $2257.66
B. F. Holland - County Treasurer
Ordered that the Tax Assessment of Mrs. M. E. Walley on Lots 21 & 22 Blk 4 Tier 5 in Winter Haven be reduced from 600$ to 400$ and on Personal Property from 450$ to nothing.
Treasurer B. F. Holland filed his List of Cancelled Warrants paid during the month of Dec which were examined and found correct and the Auditor is instructed to credit him with amounts as follows:
General Revenue $445.70
School Fund $882.30
Co Special $192.00
Special Road $337.33
Treasurer B. F. Holland filed his quarterly Report ending Dec 31st 1891 as follows:
Treasurers Quarterly Statement ending Dec 31st 1891 Filed January 4th 1892


Pages 440 & 441 (pic 277) (ledger of all funds) To Bal on hand all funds $3488.50 Jany 4-1892 B. F. Holland Co Treas.


County of Polk To B. F. Holland Treasurer
Commission on Warrants paid during past quarter at the rate of 2% on the several funds:
General Revenue $2306.04
School Fund $1899.21
Co Special $ 594.75
Special Road $1386.28
$6186.28


The following named persons were appointed to assist the Tax Assessor in the assessment


Page 442 (pic 278)
and valuation of property in their respective Districts.
Dist 1 V. H. Surrency, H. H. Smith
2 J. E. Robertson, R. C. Langford
3 J. N. Hooker, B. F. Blount
4 Henry Kirkland, J. A. Kilgore
5 E. G. Wilder, A. A. Lewis
6 E. M. Howard, Leslie Keen
7 N. B. Norton, A. T. Williams
8 J. A. Hancock (stricken), T. A. Rogers, J. J. Wheeler
9 Geo R. Fortner, D. W. Proctor
10 R. O. Cressup, J. L. Roquemore
11 W. R. Trask, Jno L. McClelland
12 F. W. Inman, J. A. Fullwood
13 S. I. Pearce, G. W. Smith
14 J. C. Burleigh, N. E. B. Roberts
15 J. I. Wilson, J. Jacob (stricken), J. E. Bowen
16 B. F. Moody, J. B. Crum
17 W. J. Mizell, J. B. Arnold
The following is a list of names selected by the Board of County Commissioners of Polk County to serve as Grand and Petit Jurors for the year A.D. 1892 Selected at the January term of the Commissioners Court 1892.
Adams, J. Q. Boss, H. H.
Arendell, C.G. Box, John
Acree, W. H. Bryant, Lorenzo
Azlin, W. J. Baynard, E. M.
Ashton, D. E. Branch, David
Booth, B. S. Bonacker, W. B.
Bryan, J. T. Bullard, D. W.
Bryan, B. Bates, L. W.
Best, Peter Battaile, H. T.
Buck, A. H. Battaile, J. N.
Blount, J. C. Bussard, J. E.
Burrows, G. Brown, Wm


Page 443
Bowen, Jas E. Evans, W. A.
Brooks, Alonzo English, H. H.
Connery, Thomas A. Flood, Luke B.
Craig, Geo McC. Ferrell, W. P.
Carter, J. G. Flye, James Freeman, G. P.
Carpenter, C. F. Fuller, M. W.
Cunningham, Henry Futch, J. W.
Claxton, W. R. Fortner, D> T.
Chapman, John Fortner, C. E.
Cressup, R. O. Futch, Wm.
Crews, Jefferson Frier, J. R.
Crompton, L. W. Frier, O. J.
Clark, J. F. Fertick, H. H.
Cates, C. F Flowers, W. H.
Campbell, W. B. Gill, Geo H.
Clark, S. R. Gillespie, G. D.
Cowart, T. J. Griffin, S. L.
Carney, J. L. Gillespie, F. C.
Crum, Z. L. Geddings, C. C.
Curry, T. A. Gatlin, J. D.
Cox, J. W. Glover, C. B
Durrance, G. R. Gandy, R. E.
Dill, J. M. Griffin, Lewis
Douglass, A. H. Guess, J. F.
Dial, H. T. Gresham, N. C.
Dunlap, S. J. C. Fustin, F. O.
Dudley, G. L. Galloway, H. S. Grisham, C. C.
Dunklin, F. T. Gardner, E. G.
Davis, J. H. Garrett, J. D.
Denham, W. N. Graves, J. H.
Durrance, J. W. Gardner, O. H.
Durrance, T. E. Griffin, J. H.
Denham, W. T. Harris, T./F O. Holland, Solomon
Dishong, E. D. Hilliard, E. J.
Dunn, J. T. Hancock, J. T. Sr.
Everett, C. H. Hogan, W. H.


Page 444 (pic 279)
Hayman, E. M. Jordan, C. E.
Haskell, Lester Jackson, B. F.
Hurst, John I. Johnson, J. H. Jr.
Hancock, Robt W. Kilpatrick, John M.
Hollingsworth, J. W. Keen, Thomas
Howze, F. M. Kellar, Wesley
Hendry, F. F. Keen, Arthur
Hooker, J. N. Keck, Irving
Hayman, Will. C. Krause, Ed
Hamm, J. T. King, C. T.
Haralson, J. E. Kilpatrick, A. C.
Hollingsworth, Henry Kirkland, J. H.
Hancock, W. L. Kilgore, J. A.
Harris, John Keen, L. S.
Hamilton, Wade Keen, Jesse
Howard, E. M. Keen, J. M.
Hull, W. T. Knellinger, G. H.
Hull, Stephen Luke, George
Hollingsworth, S. T. Langford, George R.
Holton, C. F. Lewis, W. H.
Harrington, A. B. Lee, W. H.
Hollingsworth, T. H. Leonard, A. H.
Hutchinson, J. F. Lewis, Jas M.
Hamilton, Villigrew(?) Luke, W. H.
Humphrey, R___ Lanier, J. W. Jr.
Hancock, J. T. Jr Legler, Henry
Harmon Wm. Langford, Wm R
Ivey, W. A. Lay, A.
Ivey, J. H. Lassiter, W. B.
Johnson, Samuel Langham, J. L.
Johnson, S. W. Lybass, T. M.
Jones, Nathaniel D. Mills, J. J.
Jordan, John C. Monroe, J. H.
Jump, H. M. Mann, Archie J.
Jones, Chas. E. McAulay, R. A.
Jones, J. L. McAulay, W. M.


Page 445
Mimms, J. C. Pate, O. J.
Mayo, J. A. Pipkins, D. M.
Milam, L. N. Prine, H. A.
McKinnly, J. J. Park, M. B.
McKenzie, T. C. Page, C. I.
Moore, D. A. Pearce, W. J.
Milton, F. C. Park, J. T.
McDermot, John Platt, R. R.
Montfort, W. T. Pollock, J. M.
McLeod, J. D. Pierpont, M. B.
McInnis, H. Pylant, J. B.
McRae, W. D. Parker, Thos H.
Maloy, J. E. Robinson, J. E.
Martin, Aaron Roberts, C. E.
McClelland, John L. Ross, Wm. B.
Matthews, G. H. B. Rowell, John C.
Mets, F. C. Rudisill, O. E.
Moody, B. F. Rockner, H. L.
McALpine, J. E. Reed, C. E.
Norwood, T. W. Rodgers, W. L.
Norton, W. R. Rushing, J. H.
Ogg, James Raulerson, Sam'l
O'Kane, J. A. Roquemore, J. L.
Padgett, E. Robinson, J. M.
Pearce, J. C. Reed, S. B.
Peeples, R. H. Rivers, W. F.
Poole, Banister Surrency, Milton C.
Prevatt, E. M. Shuman, G. M.
Pollard, A. J. Scott, J. M.
Parker, W. H. Singleterry, J. W.
Powell, J. W. Snow, Morgan
Polk, Thos Austin Smith, J. R.
Page, S. H. Stokes, Thos. J.
Pearce, W. H. Stevens, J. J.
Powell, S. R. Summerlin, Jasper
Parker, T. J. Stowe, Robt E.


Page 446 (pic 280)
Stuart, E. C. Vanhook, J. M.
Sloan, Orvill Varn, W. B.
Scott, A. A. Vickers, John
Stephenson, V. W. Vauhuss, V. V.
Smith, J. D. Waters, Solomon
Stevens, S. M. Whidden, W.
Sloan, J. C. Watson, J. B
Sloan, D. H. Whidden, Bennett
Spence, James H. Warren, Jasper
Storey, Richard Wilson, Jasper I.
Smith, E. C. Winegard, G. W.
Singleterry, G. W. Webster, Virgil B.
Sherotz, W. P. Whitfield, Wm. B.
Thompson, A. J. Whitledge, W. T.
Tillis, J. D. Williams, T. J.
Tillis, W. M. Watson, J. H.
Tillis, Jeff. V. Warren, W. A.
Thompson, Albert H. Wilder, E. G.
Tireman, W. L. Wolf, J. B.
Taylor, T. G. Waggoner, C. W.
Turner, Peter Wiindham, G. W.
Taylor, J. J. Jr. Whitman, W. J.
Tower, J. F. Wear, J. T.
Tyre, L. M. Waters, John
Talmage, Henry Wilson, J. I.
Tice, J. T. Wade, J. S.
Taylor, T. E. Wilson, J. A.
Taylor, L. T. Zachry, A. H.
Thornhill, C. L.


H. D. Ballard Sheriff filed his Report of Fines collected from Jany 1st 1889 to date amounting $589.00 and also exhibited Receipts from Treasurer B. F. Holland for $560.00 which, with his Commission of $29.00 amounts to $589.00.
He also exhibits Receipt of Treasurer Holland of this date for $80.00 which the Auditor will charge to the


Page 447
Treasurer.
Ordered that a Warrant for 189.60 be issued to Treasurer Holland to pay the Managers, Clerks and Messengers for Special Election.
Ordered that Mrs. Lucy Skinner be put on the Pauper List from date at $4.00 per month.
Ordered that A. C. Thompson be authorized to purchase materials and have erected two buildings on the Poor Farm and also to procure Fertilizer and apply it to the Orange Grove on said farm. Each building to 25 ft by 30 ft.
Ordered that S. I. Pearce be allowed a rebate of $7.68 on S½ of NW¼ & N½ of SW¼ of Sec 34 Tp 29 R 28, costs & Fares of 1889 paid on lands which had been certified to the State, and $1.00 Poll paid J. D. Tillis for 1889 and said amount to be credited on Taxes due from said S. I. Pearce for 1888 & 1889 of $13.29 which had been turned over to Collector J. W. Boyd by Collector Tills as unpaid, leaving a balance due from Pearce on said Taxes of $4.61 which the Collector is directed to receive in full.
Ordered that after Feby 1st 1892 persons expecting aid from the County must report to the Poor farm and reside there to receive aid.
Ordered that G. E. Walker prepare a Statement of the Receipts & Expenditures of the Board of County Commissioners for the year 1891and have the same published.
The following accounts were approved ordered paid and Warrants issued for same.
T. E. Taylor Gen Road Work $ 39.25
T. E. Taylor Special Bridge Lumber $ 7.04
J. S. Vaughn Gen Pauper $ 5.00
Mrs. Susie Tucker -- $ 6.00
G. W. Dooley & Wife -- $ 10.00
T. W. Smith -- $ 4.00
Elizabeth Gibson -- $ 5.00
Mrs. Day -- $ 5.00
R. Hurt & Wife -- $ 8.00


Page 448 (pic 281)
Louis Samuels Gen Pauper $ 4.00
Mary Goss -- $ 5.00
Nellie Maine -- $ 5.00
Nancy Pede -- $ 5.00
John McLeod -- $ 8.00
M. Ray -- $ 5.00
Noah Waters -- $ 5.00
Charity Williams -- $ 4.00
Mr. & Mrs. Lewis -- $ 8.00
W. E. King Road Road Work $ 3.00
W. H. Johnson Gen County Auditor $ 25.00
B. F. Holland Gen Commissions on Warrants $123.72
C. B. Glover Road To pay Road hands $ 84.70
Varn & Varn Gen Printing Dec & Election Blanks $ 14.92
Varn & Varn - 100 Litho Townshi maps $ 3.55
H. H. Hancock Road Work on Ft Meade Bridge $ 11.70
Geo S. Durrance Special Canvassing Special Election $ 2.00
T. H. Shumate Road Work at Peace Creek Bridge $ 4.00
Bussard & Shumate - Bridge Lumber $ 18.80
Eppes Tucker Gen County Attorney $ 16.65
J. W. Hollingsworth Road Work on Roads $ 4.00
Summerlin & S Gen Hardware for County $ 6.65
R. G. Metcalf Road 10 bails $ 0.40
G. A. Mosely Gen Commissions on Tax Assessments $138.33
Bartow Grocery Co Gen 2 Owl/Awl ____ $ 3.00
A. Simmons Road Lumber $ 7.56
J. W. Boyd Gen Commissions & c $240.74
J. E. McAlpine Road to pay Road hands $ 21.55
H. D. Ballard Gen Services for Court House & Election $ 42.70
Berry Williams Road Road Work $ 4.50
A. T. Mann Gen Dpty Shff at Election $ 2.00
W. B. Gardner - Co Com's & Inspector of Roads $ 17.40
T. W. Anderson -- $ 9.20
L. B. Boyd -- $ 20.80
A. C. Thompson -- $ 20.40
B. F. Holland - to pay Election Expenses $169.80


Page 449
B. F. Holland Gen part payment for Poor Farm $ 650.50
L J. J. N_____ Kamp - part payment for Poor Farm $1100.00
Lucy Schwinn(?) - Pauper $ 4.00



County Commissioners Court Feby 1st 1892 Member present - A. C. Thompson Chairman, T. W. Anderson, W. B. Gardner, H. Schipman, S. B. Boyd.
Ordered that the valuation on NW¼ of NW¼ & SW¼ of NW¼ Sec 2 Tp 26 R 22 belonging to E. G. Wilder be reduced from $1500 to $900.
Ordered that the valuation on E½ of NE¼ & N½ of SE¼ (except 10 Acres in SW¼ of NE¼ of SE¼) Sec 32 Tp 31, R 26 belonging to Campbell & Boyd be reduced from $800 to $400.
Collector J. W. Boyd filed his report of Licenses issued in the month of January amounting to $2.25 for the County and the Auditor is instructed to charge him with the same. Collector Body also filed Treasurer B. F. Hollands Receipts Nos 87 & 88 for the amounts as shown in the following copies viz:
$1518.82 State of Florida County of Polk Office of the County Treasurer Bartow Fla January 16th 1892.
Received of J. W. Boyd - Collector of Revenue for Polk County the sum of Fifteen Hundred Eighteen & 82/100 Dollars ($104.68 thereof being in United States Currency; and $476.14 in County Warrants) on account of Taxes by him collected as follows, viz: on account of County Revenue for the year of 1891 $ 323.30
on account of County School Fund for the year of 1891 $ 872.23
on account of County Special Fund for the year of 1891 $ 80.82
on account of County Special Road Fund for the year of 1891 $ 242.47
Total $1518.82
No 87 B. F. Holland Treasurer


Page 450 (pic 282)
$1963.20 State of Florida County of Polk Office of the County Treasurer Bartow Fla Feby 2nd 1892.
Received of J. W. Boyd - Collector of Revenue for Polk County the sum of Nineteen Hundred Sixty three 20/100 Dollars ($1938.20 thereof being in United States Currency; and $25.00 in County Warrants) on account of Taxes by him collected as follows, viz: on account of County Revenue for the year of 1891 $ 416.20
on account of County School Fund for the year of 1891 $1128.52
on account of County Special Fund for the year of 1891 $ 104.05
on account of County Special Road Fund for the year of 1891 $ 312.16
On account License Jany 1892 $ 2.25
Total $1963.20
No 88 B. F. Holland Treasurer
The Auditor is instructed to credit the Collector and charge the Treasurer with the amounts of these Receipts.
Treasurer B. F. Holland filed his Report of cancelled Warrants paid during the Month of Jany which were examined and found correct and the Auditor is instructed to credit this amounts as follows:
General Fund $2798.81
School Fund $2305.90
Special Road Fund $ 168.86
County Special $ 9.04
{Poor Farm}
A Contract was this day made between the Board of County Commissioners and A. C. Thompson, who was employed by them to take charge of the Poor farm recently purchased by the commissioners upon the following terms. A. C. Thompson agrees to take charge of said farm, furnish all the needed help to cook, wash, and wait upon those ___mates needing assistance - also to furnish a horse & wagon and necessary farming implements to keep the place in good order free of charge to the County for the same. Also to furnish a good plow Boy for six months to aid in cultivating & improving the place. Said Thompson boarding himself, family and two assistants and feeding his horse, for the


Page 451 {Poor Farm cont'd}
term of one year from Feby 2nd 1892 for the sum of One Thousand Dollars.
Said Thompson to have charge of the farm, cultivate the same and take care of the inmates under his care
Ordered that bids be advertised for for painting the Court House - the County furnishing the paints.
The following accounts were examined and ordered paid and Warrants issued paid.
G. A. Luke Road Repairing Bridge across Alafia River $ 80.00
J. W. Hollingsworth - To pay road hands $ 12.90
Varn & Varn Gen County Printing $ 7.92
T. J. Williams Road Road Work $ 2.50
A. Simmons - Lumber for Ft Mead Bridge $ 7.62
T. J. J. NiemwenKamp Gen Publishing Election Notice $ 5.00
H. D. Ballard - Services at Court House & Jail $ 15.00
N. B. Bowyer - 20000 Shingles $ 8_.20
J. S. Vaughn - Pauper $ 5.00
Mrs. Susie Tucker -- $ 6.00
Mary Goss -- $ 5.00
Nancy Pede -- $ 5.00
Nellie Maine -- $ 5.00
Mrs. Noah Waters -- $ 5.00
Elizabeth Gibson -- $ 5.00
F. W. Smith -- $ 4.00
M. Ray -- $ 5.00
Jno McLeod & Wife -- $ 8.00
Louis Samuels -- $ 4.00
R. Hurt & Wife -- $ 8.00
Charity Williams -- $ 4.00
Mr. & Mrs. Lewis -- $ 8.00
Lucy Schwinn(?) -- $ 4.00
Mrs. Day -- $ 5.00
G. W. Dooley & Wife -- $ 10.00
G. E. Walker - Supervisor Registration _______ Jany 9th $ 30.25
J. L. Wirt - Coffin & one _____ $ 13.50


Page 452 (pic 283)
G. E. Walker Gen Canvassing Election $ 2.00
G. E. Walker - Compiling Annual Statement $ 25.00
Eppes Tucker - County Attorney $ 16.65
W. B. Gardner - Co Commissioner & Road Inspector $ 7.90
W. B. Bowaker - Fertilizer for Poor farm $ 26.25
A. C. Thompson Road Inspector of Roads, Lumber & c $ 6.15
H. Schipman Gen as Co Commissiner & Surveying Poor farm $ 8.60
H. Schipman - Inspecting Roads $ 6.00
A. C. Thompson - as Co Commissiner & Services at Poor farm $ 22.46
J. W. Boyd - Rebinding Tax Book $ 4.50
J. W. Boyd - Commissions on Tax Collections $ 69.64
L. B. Boyd - Co Commissioner & Road Inspector $ 9.80
T. W. Anderson -- $ 7.20
B. F. Holland - Commissions on paid Warrants $115.65
Approved W. B. Garnder Chairman County Com's


Page 453 County Commissioners Court March 9th 1892
Court opened by Sheriff at 11 A.M. March 7th 1892. Members present - G. W. Anderson, W. B. Gardner, W. B. Bonacker, H. Schipman and L. B. Boyd. W. B. Gardner was elected Chairman. Minutes of last meeting read and approved.
Ordered that John Crell be authorized to take T. J. McLaughlin to his house and care for him, and be paid for same by the County.
Ordered that Mrs. H. M. Lewis' taxes for year 1891, on the N½ of NE¼ of NE¼ of Sec 30 T 30, R 25 be exonerated on account of widows exemption.
Ordered that petition of D. Wilson and other for change of Road be granted and Mr. Wilson authorized to change the road.
Contract with A. C. Thompson as Superintendent of Poor Farm was presented by County Attorney Tucker, and was signed by each member of the Board of Commissioners and by A. C. Thompson, in the presence of G. A. Mosely and L. S. Morrow as witnesses. Placed on file with County Clerk.
Court adjourned to 9 A.M. March 8th 1892.


County Commissioner Court opened at 9 A.M. March 8th 1892. Members present - W. B. Gardner, Chairman, L. B. Boyd, T. W. Anderson, W. B. Bonacker, H. Schipman.
Ordered that J. W. Boyd Collector be credited with Four Dollars


Page 454 (pic 284)
and Sixty four cents ($4 64/100), which was an error in assessment on the NE¼ of NE¼ of Sec 33 T 31 - R 25, of valuation placed on wrong lands.
Ordered that N. C. Peters be allowed a reduction of Three Hundred Dollars on the valuation of Lots One - Two - Three - four and Five of N. C. Peters subdivision of SW¼ of NE¼ of Sec 12, T 29 - R 23 ($500 - $300 = $200)
Ordered that Johnson and Morrow be awarded the contract for painting the Court House for $128.25. Said work to be done immediately in a workmanlike manner - two coats of paint to be given the building.
Ordered that Dr. F. M. Wilsons account as Treasurer of Board of Health be allowed for $150.00, and warrant drawn for same.
Ordered that accounts of H. J. Drane and J. C. Wilber for fees in case of State against Nelson Everett, Petit Larceny, be approved.
Ordered that Peace River Telephone Company be granted permission to erect telephone poles along the Public Road from Bartow to Fort Meade, and to put up and maintain the Telephone line thereon.
Ordered that the Road herein described be opened by the Petition, L. M. Polk, S. W. Yarnell, G. T. Moore and others (see page 433, item second Dec Meeting Commissioners Court); to wit - Beginning at S. W. corner of Haines City then along Kno___ Avenue to Margin of Lake Eva, then in a South Easterly direction to where it intersects the line running between the NE¼ of SW¼ and NW¼ of SE¼ of Section 32 Town 27, Range 27. Thence along said line for about one Hundred yards


Page 455
Thence in a South West direction, intersecting line running between the NW¼ of SE¼ and SE¼ ofSE¼ of Sections 32, Town 27 Range 27 about one Hundred yards from North West corner of SE¼ of SE¼ of Section 32 Town 27 Range 27 then along said line to a line dividing lots 15 and 16 from Lots 14 of Totten and Maddox Subdivision of the S½ of the SE¼ Section 32 Town 27, Range 27. Than along said line to where it intersects Township line then east along said line, to line dividing sections 5 and 4 in Town 28, Range 27 - and along said line to Margin of Lake Hamilton, thence to nearest point to road to Buffalo Ford, Said road to be thirty feet in width or 15 feet on each side of line herein described.


The following motion was offered by T. W. Anderson::
The County Commissioners being convinced that Polk County should join her sister Counties in making a display of her varied resources at the Great Columbian Exposition. Have determined that they will raise the amount fixed as Polk Counties portion to make the exhibit, by the Directors chosen at the Orlando Convention, said Directors bring the agents of the several Counties and said amount appropriated to be used for County purposes in making a display of the resources of the County of Polk. In making this appropriation we know that we meet the wishes of those who pay most of the taxes of the County. But to meet the objections of those who oppose the appropriation the Commissioners will meet in


Page 456 (pic 285)
Bartow Monday March 21st 1892 to receive a petition from those who oppose the appropriation and unless a majority of the tax payers of Polk County sign and present to the Commissioners a petition praying then not to make the appropriation - the assessment will be made.
In taking this course we are convinced that we are taking an onward step in the March of Progress - we feel that if this opportunity is lost another such will never be presented in our time.
Motion adopted, those voting in affirmative were T. W. Anderson, W. B. Bonaker, L. B. Boyd, in negative H. Schipman.
J. W. Boyd, Collector, filed report of License issued. It was ordered that he be charged with Five Dollars and twenty cents ($5.20) County tax on License.
Collector J. W. Boyd filed Treasurer B. F. Hollands receipts numbers 89 and 90, for the amounts as shown in the following copies and the Auditor is instructed to charge the Treasurer and credit the Collector with the same;
$2050.43/100 State of Florida, County of Polk Office of the County Treasurer, Bartow, Fla, Feby 17th 1891.
Received of J. W. Boyd, Collector of Revenue for Polk County, the sum of Two Thousand Fifty 43/100 ($1648.29 thereof being in United States currency; and $402 14/100 in County Warrants) on account of Taxes by him Collected as follows, viz:
On account of County Revenue for the year 1891 $ 419.43
On account of Co School Fund for the year 1891 $1211.57
On account of Special Fund for the year 1891 $ 104.86
On account Special Road Fund for the year 1891 $ 314.57
Total $2050.43
No 89 B. F. Holland, County Treasurer


Page 457
$3842.71 State of Florida, County of Polk Office of the County Treasurer, Bartow, Fla, March 3rd 1892
Received of J. W. Boyd, Collector of Revenue for Polk County, the sum of Thirty Eight Hundred Forty five & 71/100 ($3482.01 thereof being in United States currency; and $360.70 in County Warrants) on account of Taxes by him Collected as follows, viz:
On account of County Revenue for the year 1891 $ 799.15
On account of Co School Fund for the year 1891 $2238.88
On account of Co Special Fund for the year 1891 $ 199.7_
On account Special Road Fund for the year 1891 $ 599.37
On account of License Feby, for year 1892 $ 5.20
On account Auction Sales, Jany for year 1892 $ 0.32
Total $3842.71
No 90 B. F. Holland, County Treasurer
Court adjourned to 9 A.M. March 9th 1892
County Commissioners Court opened at Nine A.M. March 9th 1892, Members present W. B. Gardner Chairman, L. B. Boyd, W. B. Bonacker, T. W. Anderson, H. Schipman
By request of G. A. K. Stevens, Insurance Agent, Policy No in the for One Thousand Dollars on the court House was given up, and Policy No 146 in Continental Insurance Company of the City of New York for One thousand Dollars was taken in its stead, dating from March 7th 1892 to March 7th 1893.
Premium on Policy No 142 $20.00
Rebate on Policy No given up was $ 6.33
Warrant No 238, issued to G. A. K. Stevens, in full payment was $13.67


Page 458 (pic 286)
Ordered that Feed Bill for Prisoners of H. D. Ballard be approved & 179.20 for Month of Feby 1892
Ordered that A. C. Thompson in connection with Capt Bonakcer purchase furniture bedding & c for the Poor Farm, that the building be ready for the reception of inmates.
Ordered that Summerlin and Summerlin be awarded the Contract for furnishing the paint for Court house, as per bid furnished Commissioners.
Ordered that Jordan Durrance be, and is hereby, appointed to assist the Assessor in District One in appraising the property, vice H. H. Smith resigned.
Ordered that all persons wishing to receive aid from the county of Polk must report to the Commissioners Monday March 21st at Bartow and then receive a permit to enter the Poor Farm and there remain under the control of the Superintendent of said Farm.
Ordered that assessment on W½ Ne¼, Sec 35, T 31 - R 25, belonging to, and assessed in the name of Darbyshire Estate, be reduced from Twenty Five Hundred Dollars to Five Hundred Dollars, and a rebate on taxes corresponding with said reduction is hereby Ordered.
The Jail was visited and found in a good sanitary condition.
Ordered that assessment on Lots 9 and 10, Jacksons First Addition of town of Bartow, be reduced from One Thousand Dollars to Eight Hundred Dollars,


Page 459
The following accounts were examined and allowed, and Ordered paid, and warrants issued for same.
John McLeod Gen Pauper $ 8.00
C. B. Glover Road to pay road hands $109.60
T. E. Taylor --- $ 50.40
J. S. Vaughn Gen Pauper $ 5.00
A. C. Thompson Gen Salary Supt Poor Farm $ 83.33
John W. Smith Road Work on Bartow & Hland City Road $ 5.00
Thos Clifford Gen Hauling at Poor Farm $ 18.00
Sparling Gen Hauling and work at Poor Farm $ 2.87
Russell Wolk Gen Hauling at Poor Farm $ 16.00
A. C. Thompson - To pay hands, work on Poor Farm $ 59.00
N. B. Bowyer - Brick _____ ___________ $162.60
Beny/Berry Williams - Work at Poor Farm $ 12.64
J. Q. Adams - Hauling at Poor Farm $ 18.00
O. J. Frier - Nails at Poor Farm $ 12.75
V. V. VanHuss(?) - Lumber Poor Farm $173.49
E. B. Webster --- $15.00
Eppes Tucker - Salary as Co Atty, Feby $ 16.65
Dr. F. M. Wilson Special Board of Health $150.00
A. Simmons - Lumber for Bridge Ft Meade $ 43.98
W. H. Johnson Gen Auditor, Jany & Feby $ 50.00
Walker, Evans &
Cogswell Co - Stationary Co Clerk $ 32.75
J. W. Hollingsworth Road Work on Ft Mead Bridge $ 17.05
J. W. Boyd Gen Commissions as Collector $116.83
Varn and Varn - Printing for Feby $ 7.92
B. F. Holland - Commissions as Treasurer $121.95
J. L. Wirt - Coffin for Rev _______ $ 10.00
G. A. K. Stevens - Premium on Ins Policy No 146 $ 13.67
G. W. Dooley and wife - Paupers $ 10.00
Mrs. Day -- $ 5.00
Mrs. Lucy Schumar -- $ 4.00
Mr Lewis and Wife -- $ 8.00
Charity Williams -- $ 4.00


Page 460 (pic 287)
R. Hurt and Wife Gen Pauper $ 8.00
Louis Samuels -- $ 4.00
M. Ray -- $ 5.00
T. W. Smith -- $ 4.00
Elizabeth Gibson -- $ 5.00
Mrs. Noah Waters -- $ 5.00
Nellie Maine -- $ 5.00
Nancy Peed -- $ 5.00
Mrs. Susie Tucker -- $ 6.00
H. D. Ballard - Locking court House, Cleaning _____ $ 11.10
W. B. Gardner - 3 days as Com's & Inspecting Road $ 9.90
W. B. Bonacker - 3 days as Com's & Inspecting Road $ 11.80
Summerlin and S - S---, stove pipe & c for Jail $ 14.90
L. B. Boyd - 3 days as Commissioner & c $ 8.80
Henry Wright Road Work on Bridge $ 2.00
H. Schipman Gen 3 days as Commissioner & c $ 7.60
T. W. Anderson --- $ 7.20
Walker, Evans and
Cogswell Co - Stationary for Co Judge $ 32.50
L. B. Boyd Road Inspecting Roads $ 6.00


Treasurer B. F. Holland filed list of Cancelled Warrants paid during the Month of Feby 1892 which were examined and found correct and the Auditor instructed to credit him with amounts as follows;
School Fund $5413.10
General Revenue $ 569.31
Special Road $ 115.17
$6097.58
County Commissioners Court adjourned to 9 AM Monday March 21st 1892.
Approved W. B. Gardner


Page 461 County Commissioners Court March 21st 1892
Court opened by the Sheriff - Members present W. B. Gardner Chariman, L. B. Boyd, T. W. Anderson, W. B. Bonacker, H. Schipman,
At an adjourned meeting called for this date it was moved to reconsider the action taken in regard to making an appropriation to make an exhibit at the Columbian Exposition. After reconsideration it was decided not to make an assessment to make an exhibit of Polk County's resources, unless a majority of the Tax payers request the same.
We the County Commissioners request the Grand Jury to recommend the School Board to issue their Warrants for the sum of six thousand Dollars leaving eight per cent interest per annum to be paid semiannually to aid the School Board to pay the outstanding debts. Approved W. B. Gardner Chairman


Page 462 (pic 288) County Commissioners Court April 4th 1892
Court opened by the Sheriff - Members present W. B. Gardner Chairman, H. Schipman, L. B. Boyd, T. W. Anderson, W. B. Bonacker. The Minutes of the last meeting were read and approved.
H. D. Ballard presented his Feed Bill for Prisoners amounting to $133.60 which was approved.
Ordered that W. W. Moore be allowed a reduction in the assessment on E½ of SW¼ of NE¼ of _E¼ Sec 5, Tp 3, R 25 from 1000$ to 600$.
Ordered that A. C. Thompson Supt of the Poor Farm receive all who come to him with a permit - from the County Commissioners to enter said farm, and said Superintendant will exercise his Judgement in taking care of them and employing them in work on said farm.
But should any disabled person or invalid apply to him for admission to said farm between the meetings of the Board of Commissioners, said Superintendant will, if he thinks them worthy objects, take them in charge & care for them until the next meeting of the Board, when a permit will be granted him or her to remain an inmate of the Poor Farm if they are found worthy of such aid.
By mistake it was stated in the Minutes of the last regular meeting of the Board that persons desiring admittance to the Poor Farm should apply by the 21st October. It was Ordered that they should apply on the 21st March or at any other meeting thereafter.
Mr. & Mrs. McLeod, a Pauper, being too sick to be moved to the Poor Farm it is ordered that a Warrant for $800 be issued for her support.
H. R. Hill is hereby appointed to assist the assessor in Valuing the property in Dist 14 in place of C. E. Roberts.
Contract for painting the fence, chain & posts


Page 463
around the Court House Square and the Band Stand was awarded to Johnston & Morrow at 40.00 the County to furnish the paints.
Collector J. W. Boyd filed his Report of Licenses issued in the Month of March amounting to 56.22 for the county and the Auditor will charge him with the above amount.
Collector J. W. Boyd filed Treasurer Hollands Receipts No's 91 & 92 for the amounts as shown in the following copies and the Auditor is instructed to charge the Treasurer and Credit the Collector with the same.
$2834.87 State of Florida, County of Polk Office of the County Treasurer Bartow Fla March 17-1892
Received of J. W. Boyd Collector of Revenue for Polk County the sum of Twenty Eight Hundred Thirty four & 87/100 Dollars ($2388.54 thereof being in United States Currency; and $446.33 in County Warrants) on account of Taxes by him collected as follows, viz: on account of County Revenue for the year 1891 $ 603.30
On account of County School Fund for the year 1891 $1628.26
On account of County Special Fund for the year 1891 $ 150.83
On account Special Road Fund for the year 1891 $ 452.48
Total $2834.87
No 91 B. F. Holland County Treasurer
$6727.53 State of Florida, County of Polk Office of the County Treasurer Bartow Fla April 1st 1892
Received of J. W. Boyd Collector of Revenue for Polk County the sum of Sixty Seven Hundred Twenty seven & 53/100 Dollars ($6553.28 thereof being in United States Currency; and $174.25 in County Warrants) on account of Taxes by him collected as follows, viz: on account of County Revenue for the year 1891 $1411.82
On account of County School Fund for the year 1891 $3847.55
On account of County Special Fund for the year 1891 $ 352.95
On account Special Road Fund for the year 1891 $1058.87


Page 464 (pic 289) In acct Mch License for year 1891-2 $ 56.22
In acct Mch Auction Sales for year 1892 $ 0.12
Total $6727.53
No 92 B. F. Holland County Treasurer
Treasurer B. F. Holland Filed his quarterly Report ending March 3rd 1892 as follows: (ledger on funds)


Page 465 (ledger cont'd) Bal on hand all Funds $7413.77 B. F. Holland
April 4th 1892 County Treasurer
Treasurer B. F. Holland filed his Report of cancelled Warrants which was examined and found correct and the Auditor is instructed to Credit him with amts as follows:
General Fund $1118.85
School Fund $5462.86
County Special $ 193.98
Special Road $ 173.00
Ordered that Dr. McGregor be allowed an exemption of $200.00 in Assessment on SW¼ of NW¼ of SW¼ Sec 21 Tp 30 R 25
Page 466 (pic 290)
The following accounts were approved and ordered paid and Warrants issued for same.
J. W. Creel Gen Board of Paupers $ 15.00
H. D. Ballard - Care of Court House & Jail $ 11.00
A. Simmons Road Lumber for Ft Mead Bridge $ 47.33
N. B. Bowyer Gen Balance on Shingles $ 1.40
Frier & Sloan - Nails, H____ & C for Poor Farm $ 6.71
V. V. Vanhuss - Lumber for Poor Farm $ 54.11
Riggins & Waggoner - Socks & Butts for Poor Farm $ 5.09
A. Newbern - Pump for Poor Farm $ 14.40
Mr. & Mrs. McLeod - Paupers $ 8.00
G. C. Johnson - Bill Board $ 3.00
Thos Taylor Road Work on Bridge $ 5.00
J. E. McAlpin - Road Work $ 12.50
Bartow Wagon Work - Bridge Rods $ 4.00
Henry Wright - Work on Roads $ 1.50
W. H. Johnson Gen County Auditor $ 25.00
J. L. Wirt - 1 Coffin for Pauper $ 10.00
A. C. Hankins - ______ for Court $ 3.00
F. W. Broward - 1 Coffin for Pauper $ 7.50
Dr. D. C. Ferguson - Medical Services to prisoners $ 8.50
Johnston & Morrow - Painting Court House $ 75.00
John Kennedy - Janitor $ 4.50
J. P. Hull - Guard $ 6.00
W. F. Prince - Bailiff $ 6.25
T. A. Wall -- $ 7.00
H. D. Ballard - Serving Court $ 12.00
Eppes Tucker County Attorney $ 16.65
G. E. Walker - Keeping Minutes of Court $ 18.00
A. C. Thompson - 1 Mo Salary as Supt Poor farm $ 83.66
W. H. Clifford & others - C____ work at Poor farm $142.30
H. D. Ballard - Serving Venire & mileage $ 31.30
H. D. Ballard - Serving Subpoenas & C $110.80
W. H. Johnson - Clerks General Charges $ 14.56
D. C. Ferguson - Med services to Pauper $ 12.11
W. L. Andrews - Book for Supervisor Registration $ 0.85


Page 467
Varn & Varn Gen County Printing $ 7.92
R. G. Metcalfe - Nails for Bridge $ 6.12
G. E. Walker - Quarterly Salary Supervisor Registration $ 31.25
J. W. Hollingsworth - to pay Road hands $ 28.15
N. D. Jone &
H. Winegard - Work on Roads (cutting logs - stricken) $ 1.00
G. S. Durrance - Holding Inquest $ 8.37
Wm Hamno - Book Case for Co Judge $ 8.00
V. M. Hallman - Repairs on Ct. House & Jail $ 24.25
G. S. Durrance - Case of unlawful Detainee $ 5.00
G. S. Durrance - Drawing Venires & c $ 4.00
J. W. Boyd - Commissions n Collections $ 95.62
W. B. Bonacker - Inspecting Roads $ 6.00
T. E. Taylor Road to pay Road hands $ 42.75
B. F. Holland Gen Commissions on paid Warrants $128.97
H. Schipman - as County Commissioners $ 9.20
W. B. Gardner --- $ 10.80
W. B. Bonacker --- $ 11.60
L. B. Boyd --- $ 11.60
L. B. Boyd - Inspecting Roads $ 3.00
H. Schipman --- $ 3.00
T. W. Anderson - as Co Commissioner $ 5.20
T. W. Anderson - Inspecting Roads $ 5.00
Approved May 2nd 1892
W. B. Gardner Chairman


Page 468 (pic 291) County Commissioners Court May 2nd 1892
Meeting called to order and opening of Court announced by Sheriff members present W. B. Gardner Chairman, T. W. Anderson, H. Schipman, L. B. Boyd, W. B. Bonacker.
A Statement of the certificates of Land sol to the State for non payment of taxes redeemed from and sold by the State since December 1891 was received from the Comptroller.
Petition of T. Norboe and others was refused on the ground that the Commissioners have no power to grant.
Mr. & Mrs. J. McLeod being too sick to being too sick to be removed to the poor farm a warrant was ordered drawn amounting to eight dollars in their favor.
The request of Lucinda Schimer to be sent to the Poor farm was refused unless she could bring a certificate from a Physician stating that she was unable to earn her living.
J. W. Boyd Coll, filed report of licenses issued during the month of April 1892 amounting to $6 84/100 dollars for the County and the Treasurer will charge him with that amount. Also Receipts No's 93 and 94 as follows:
$1919.14 State of Florida County of Polk Office of the County Treasurer Bartow Fla 9/14 1892
Received of J. W. Boyd Collector of Revenue for Polk County, the sum of Nineteen hundred & 14/100 Dollars $1173.48 thereof being in United States Currency; and $745.64 in County Warrants) on account of Taxes by him Collected as follows, viz:
On account of County Revenue for the year 1891 $ 404.03
On account of County School Fund for the year 1891 $1111.07
On account of County Special Fund for the year 1891 $ 101.01
On account of County Special Road Fund for the year 1891 $303.03
Total $1919.14
No 93 B. F. Holland County Treasurer


Page 469
$41.66 State of Florida County of Polk Office of the County Treasurer Bartow Fla May 2, 1892
Received of J. W. Boyd Collector of Revenue for Polk County, the sum of Forty one & 66/100 Dollars on account of Taxes by him Collected as follows, viz:
On account of County Revenue for the year 1891 $ 4.62
On account of County School Fund for the year 1891 $23.54
On account of County Special Fund for the year 1891 $ 1.15
On account of County Special Road Fund for the year 1891 $ 3.46
On account of License April 1891-2 $ 6.84
On account of Com. And Sale April 1892 $ 2.05
Total $41.66
No 94 B. F. Holland County Treasurer
Received from William D. Bloxham Comptroller of the State of Florida for account of James W. Boyd Collector of Revenue in and for Polk County the sum of Twenty three & 49/100 Dollars, the said sum having been collected from The International ocean Telegraph Company for taxes of 1891 on the Road-bed and rolling stock as assessed by the Comptroller and to be distributed among the several funds as follows
County Revenue 1891 $ 5.22
County School Tax 1891 $13.05
County Special Tax 1891 $ 5.22
Signed in Duplicated (Signed) B. F. Holland
$23.49 County Treasurer Polk County


Bartow Florida April 9, 1892
Received of William D. Bloxham Comptroller of the State of Florida for account of J. W. Boyd Collector of Revenue in and for Polk County the sum of Thirty Eight & 70/100 dollars, the said sum having been collected from the South Florida Telegraph Company for Taxes of 1891. On road-bed


Page 470 (pic 292)
and rolling stock as assessed by the Comptroller and to be distributed among the several funds as follows
County Revenue 1891 $ 8.60
County School Tax 1891 $21.50
Special Tax 1891 $ 8.60
Signed in Duplicated (Signed) B. F. Holland
$38.70 County Treasurer Polk County
Bartow Florida April 9th 1892
Received of William D. Bloxham Comptroller of the State of Florida for account of J. W. Boyd Collector of Revenue in and for Polk County the sum of Five thousand Eight hundred Sixty nine & 89/100 Dollars the said sum having been collected from the South Florida Rail Road Company for taxes of 1891, on the road bed and rolling stock as assessed by the Comptroller and to be distributed among the several funds as follows
County Revenue 1891 $1304.52
County School Tax 1891 $3261.05
Special Tax 1891 $1304.42
Signed in Duplicated (Signed) B. F. Holland
$5869.89 County Treasurer Polk County
Adjourned untill 8 oclock a.m. May 3rd


May 3rd 1892
Meeting opened at 8 oclock a.m. members present W. B. Gardner, Chariman, H. Schipman, T. W. Anderson, L. B. Boyd, W. B. Bonacker
B. F. Holland Co. Treas. filed list of warrants canceled during month of April belonging to the several funds as follows General Rev. $1073.07 School Fund $4890.89 Road tax $161.35 Total $6124.30 and


Page 471
the Auditor was instructed to credit him with the amounts they having been found correct.
J. W. Boyd, Coll be instructed to ascertain the amount of taxes collected from the incorporated towns on the Road fund in order to prorate their share.
That the road from Winter Haven to Bartow Junction be changed from the route as marked to a more direct route and that L. B. Boyd be empowered to causeway the Bay along the rail road right of way for that purpose.
Messers Schipman and Gardner were appointed a committee to visit the Jail they reported everything in good condition.
The County Clerk was requested to ascertain the cost of the Field notes for the original survey of the County.
The following accounts were approved and Warrants drawn for the amounts
Elisha Carlton Road Lumber for bridge at Ft M $173.32
C. B. Glover & others - Work on roads $ 45.54
A. Simmons - Lumber for Bridge Ft M $ 6.19
A. C. Thompson Gen Overseer Poor Farm $ 83.35
G. H. Kellinger & others Road Work on road $ 41.50
Frier & Slone - Nails for Bridge $ 3.35
A. Newberne Gen Well at Poor Farm $ 27.00
Morrow & Johnson - Painting Court House $ 93.25
J. W. Hollingsworth
& others Road Working Road $ 53.40
Taylor & Co - Lumber for bridge $ 3.00
J. E. Bussard --- $ 1.75
J. C. Reif - Nail for bridge $ 10.05
R. Moore & Son - Lumber for bridge $ 18.97
G. A. Bryant & others - Work on Road $ 69.85
Summerlin & S - Nails for bridge $ 3.30
Gen material for repair of Court House $ 11.87
Pitcher for use of Court $ 0.75
Page 472 (pic 293)
Summerlin & S Gen Paint for Court House $152.69
Varn & Varn - County Printing for Apr $ 7.92
Printing for Collector $ 4.00
R. G. Metcalf Road Nails for Bridge $ 2.20
W. H. Johnson Gen Service as County Auditor $ 25.00
H. D. Ballard - Care Court House & Jail $ 11.00
Geo S. Durrance - Service as Coroner $ 10.20
Freight on Stationary $ 2.97
Epps Tucker - Service as County Atty $ 16.65
J. W. Boyd - Commission as tax Coll'r $ 78.93
Walker Evans &
Cogswell Co - Stationary for County $ 61.00
F. F. Hendry Road Nails for bridge $ 3.93
J. Pierpont Gen Holding Inquest $ 7.00
H. D. Ballard --- $ 7.40
----- $ 5.80
--- Drawing Jury $ 1.00
W. B. Gardner - Service as Co. Com'r $ 6.40
W. B. Bonacker --- $ 6.80
H. Schipman --- $ 5.60
B. F. Holland - Commission as Co Treas'r $122.51
L. B. Boyd - Service as Co. Com'r $ 6.80
T. W. Anderson --- $ 5.30
Henry Wright Road Repairing Bridge $ 1.00
H. D. Ballard Gen Service at Inquest at Bart Jaret(?) $ 7.40


Adjourned untill the first Monday in June Approved June 6th 1892
W. B. Gardner chairman County Com'r


Page 473 County Commissioners Court June 6, 1892
Court opened by the Sheriff at 9 15 a.m. Presant W. B. Gardner Chairman, T. W. Anderson, H. Schipman, L. B. Boyd, W. B. Bonacker. Minutes of last meeting were read and approved.
A Warrant: Amounting to Twenty six 52/100 dollars was received from the Commissioners of DeSoto Co to have their share for work done on a bridge on the County line, said warrant was handed to the treasurer and the Auditor was instructed to charge him with the amount.
Geo. R. Fortner was appointed Inspector of Marks and Brands for Dist No 9.
The County Clerk was instructed to have a case made for storing the Court papers in his office.
Adjourned untill 1 30 P.M.
Meeting called at 1 30 P.M. all present.
Ordered that the road to Buffalo Ford be changed to correspond with the line as described in the Petition of T. G. Taylor and others.
Ordered that the Auditor be instructed to charge Treas'r Holland with Twenty dollars received of Mr. G. P. Parker on account of settlement for one half acre of land for which he was unable to make deed at time of purchase of the Poor Farm the same being outside of the forty acres purchased.
The Superintendant was instructed to purchase 750 lbs of fertilizaer for the Orange Trees at the Poor Farm.
Bill of J. L. Wirt for coffin for a pauper child amounting to $4.50 was ordered paid
Adjourned untill 8 30 A.M. June 7th


Page 474 (pic 294) Tuesday June 7th 1892
Court called to order at 8 30 A.M. Members p;resent W. B. Gardner Chairman, H. Schipman, L. B. Boyd, W. B. Bonacker, T. W. Anderson. Minutes of last meeting were read and approved.
J. W. Boyd Collector filed report of licenses issued during the Month of May 1892 amounting for the County to Sixty three cents and the Auditor will charge him with that amount. Also Treasurer Hollands receipt for Six 96/100 dollars total amount of taxes collected during the month of May and the Auditor will charge the Treasurer and credit the Collector with the amount.
Coll Boyd filed copy of report of amount of County Taxes for 1891 certified to the State and charged to the following funds
County Revenue $ 410.03
School Fund $1025.06
Special Fund $ 102.52
Special Road $ 307.53
Total $1845.14


$6.96 State of Florida County of Polk Office of the County Treasurer Bartow Fla. June 6 1892
Received of J. W. Boyd Collector of Revenue for Polk County, the sum of Six 96/100 dollars on account of Taxes by him Collected as follows viz:
On account School fund for the year 1891 $6.00
On account License May for the year 1892 $0.63
On account Auc't Sale April for the year 1892 $0.33
Total $6.96
No. 95 B. F. Holland County Treasurer


Page 475
Ordered that G. A. Mosley Assessor be paid One hundred twenty six 84/100 dollars the balance due on his commission as assessor for the year 1891
T. W. Anderson was appointed a Committee to meet a representative of the S. F. R. R. to decide ona proper place for a road crossing the said Rail Road North of Lakeland.
Treasurer Holland filed lists of canceled Warrants belonging to the several funds as follows
General Revenue $ 833.81
Special Road $ 431.30
School Fund $5031.93
Total $6297.04
And the Auditor will credit him with that amount.
The Auditor is hereby instructed to charge B. F. Holland County Treasurer with the sum of Three Thousand dollars on the school fund, which amount was borrowed by the School Board to pay outstanding warrants. Said amount of Three thousand dollars to be paid two years from date of Warrant issued by the School Board Dated May 28th 1892, interest to be paid semi-annually, at eight per cent per annum said warrants being numbered as follows
No 482 for $ 500.00
No 483 for $2000.00
No 484 for $ 500.00
Total $3000.00
The Treasurer will retain 25 per cent of the amount collected from the taxes of 1893 on the School fund untill enough remains in his hands to pay said warrants viz No 482 - 483 - 484
Bills were approved and warrants drawn as follows


Page 476 (pic 295)
H. Drew & Bro Gen Stationary & C for C C C $ 17.90
W. H. Johnson - Service as Co Auditor $ 25.00
Varn & Varn - County Printing $ 7.92
L. Sparkman Road Road work $ 5.00
Jas Young --- $ 3.75
J. E. Lancaster --- $ 12.00
W. J. Whidden --- $ 7.50
L. G. Wilson - Lumber for Bridge $ 57.10
J. W. Hollingsworth - Road Work $ 19.78
T. E. Taylor & others --- $ 74.95
A. C. Thompson Gen Supt Poor Farm $ 84.83
J. Pierpon - Service as Coronor $ 3.00
G. A. Bryant and others Road Road Work $132.87
E. E. Webster - Lumber for Bridge $ 3.31
B. F. Moody Gen Assisting Tax Assessor $ 5.40
W. J. Durrance --- $ 7.20
H. J. Drane - Premium for Insuring Poor House $ 17.65
Geo R. Fortner - Assisting Tax Assessor $ 6.00
V. H. Surrency --- $ 7.00
J. B. Crum --- $ 5.20
D. W. Proctor --- $ 7.00
Eppes Tucker - Fee as Co Atty $ 16.65
Duval County Hospital - Care of Pauer $ 6.39
Gelzer & Hacker Road Iron for Bridge $ 11.39
T. J. Williams - Repair of Bridge $ 1.50
J. L. Wirt Gen Coffin for Pauper $ 4.50
H. D. Ballard - Care of Court House $ 11.00
H. S .& J. H. Wilson Road Lumber for Bridge $ 51.12
A. C. Hankins Gen Drugs for Prisoners at Jail $ 2.85
W. B. Gardner Road Road Supt $ 1.50
W. B. Gardner Gen Service as Co Com'r $ 6.40
G. A. Mosely - Com as Tax Assessor $126.89
W. B. Bonacker Road Road Inspecting $ 6.00
W. B. Bonacker Gen Service as Co Com'r $ 6.80
L. B. Boyd --- $ 6.80
L. B. Boyd Road Road Inspecting $ 4.50


Page 477
H. Schipman Gen Service as Co Com'r $ 5.60
V. M. Hallman - Repair of Court House $ 19.20
J. E. McAl;pine & others Road Road Work $ 28.24
Board of Halth Spec Expenses of the board $200.00
T. W. Anderson Road Inspecting Road $ 3.00
T. W. Anderson Gen Service as Co Com'r $ 5.20
R. C. Langford &
J. E. Roberson - Assisting Tax Assessor $ 16.80
Approved July 5th 1892
W. B. Gardner Chairman County Com'rs


Page 478 (pic 296) County Commissioners Court July 5 - 1892
Court opened by the Sheriff. Present W. B. Gardner Chairman, H. Schipman, L. B. Boyd, T. W. Anderson, W. B. Bonacker. The minutes of last meeting were read and approved.
Collector J. W. Boyd filed his Report of License issued during the month of June amounting to 83 cents for the County and the Auditor is instructed to charge him with same, and his Report of the Road Tax collected on property lying in the Towns of Lakeland, Bartow, and Ft Meade as follows:
In the town of Lakeland
Value Real Estate 71.175$ ½ Road Tax being ¾ Mills $ 53.38
Value Personal 21.626$ ½ Road Tax being ¾ Mills $ 16.22
Total due Lakeland $ 69.60


In the Town of Bartow
Value Real Estate 267.123$ ½ Road Tax being ¾ Mills $200.34
Value Personal 121.497 ½ Road Tax being ¾ Mills $ 92.12
Total due Bartow $291.46


In the Town of Ft Meade
Value Real Estate 94.940 ½ Road Tax being ¾ Mills $ 71.20
Value Personal 33.137 ½ Road Tax being ¾ Mills $ 24.85
Total due Ft Meade $ 96.05
The above estimate is only on such property on which the taxes have been realized.
Respectfully submitted
July 5/92 J. W. Boyd Tax coll


Treasurer B. F. Holland filed his List of cancelled Warrants which was examined & found correct and the Auditor is instructed to credit him with amounts as follows: General Fund $ 419.64
School Fund $1003.47
County Special Fund $ 200.00
Special Road Fund $ 441.46 (26)


Page 479
Treasurer Holland filed his Quarterly Report for the quarter ending June 30th 1892, filed July 5th 1892, as follows: (ledger for General Revenue Fund, School Fund) [last page of book ?]

 

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