What the Book Is
The alphabetical index section works like a card catalog of financial accounts: each name — person, business, or institution — is listed with a page number pointing to their account page elsewhere in the volume. The departmental sections track village budget items by department, year, and individual payment line.
This is the East Dundee, Illinois|East Dundee village treasurer's working accounting record, not a private business ledger. It is the companion volume to the east-dundee-record-vol1|village minute book, recording the financial side of decisions recorded there as meeting actions.
Named Accounts in the Alphabetical Index
The index section records the following individuals, businesses, and institutions (with account page numbers where legible):
A: Albrecht, Fred — p.122 · Adams, Frs. C. — p.128 B: Barth, John — p.123 · Burrows, M.J. — p.124 · Bethke, E.S. — p.125 · Chicago & North Western Railway — p.126 · Bauer, Chas. — p.127 · (additional B entries) — p.129 C: Conrad, J. — p.134 · Carpentersville — p.135 E: East Corporation — p.127 G: General Fund — p.2 · Hodgers, J.H. — p.121 · Halely, E.M. — p.121 H: (H section) S: Sayles, J. — p.125 U: Vulhee Estate, Jno. — p.134 W: Waterman, J. — p.130 · Kimhaly, Jno. — p.135 · West Dundee — p.137
The presence of West Dundee, Illinois as a named account (p.137) confirms ongoing financial transactions between the two villages — consistent with the mutual aid fire department agreement documented in the 1893 minutes.
The entry for J. Waterman likely refers to D. Waterman, whose water-right claim against the mill race was the subject of a Special Meeting on March 20, 1890 (per the minute book).
Departmental Financial Accounts
The main body of the book tracks village spending by department across multiple fiscal years. Years visible in the cross-reference system: 1893, 1894, 1895.
Department of Streets and Public Works (pages 20–21)
The Streets department accounts show the village's primary infrastructure contractors. Payments documented (one fiscal year):
- F. Freedman — $22.50
- F. Reynolds — $2.00
- Chas. Carlisle — $9.75 (same Carlisle who bid on the 1891 gravel contract)
- Fred Wolf — multiple payments totaling $200+ (same Wolf who won the 1891 gravel hauling contract)
- N.H. Kennedy — $2.25
- D. Wolf — $55.74
- T. Ackerman — $15.25 (two payments)
- Fred Renowcke — $4.00
- G. Ball — $3.00
- W.G. Mueller — $7.65
- L.E. Barker Hom. — $19.50
- W.H. Pearley — $1.00
- Department total: $247.85
General Department (pages 20–21)
The General Department account shows trustee compensation paid to:
- Fred Roehl — $6.25
- S. Tinkler — $2.50
- G. Bruethe — $1.00
Other Departments Indexed
The book cross-references accounts for:
- Election Department — items spanning 1893, 1894, 1895
- Fire Department — items 8–19 across three fiscal years
- Health Department — items 8 and 9
- Bridge Department — referenced in the index with 1893–1895 year columns
The Village Financial System
This book reveals the sophistication of East Dundee's early municipal finances. The village maintained separate departmental appropriations, tracked expenditures by line-item, carried balances forward from month to month, and maintained a treasurer who filed regular monthly reports with the board (as required by the minute book). Account balances were carried forward to new pages when an account page was full ("Carried to page 6" notation visible).
The combination of this financial ledger with the minute book provides a complete picture of village governance: the minutes record what was authorized; this book records what was actually paid.