Historical Financial Facts for the City of Ashland, Ohio


Source: Report of Examination of the Department of Auditor of State Bureau of Inspection and Supervision of Public Offices
May 6, 1921 to May 31, 1922
State Examiner:
Ralph A. Riegler

E R Balliett Director of Finance   
 May 6, 1921 - Dec 31, 1921
Lotta Westover    
Director of Finance  January 1, 1922



  • Balance in the City Treasury at May 31, 1922 was $44,531.29
  • On August 7, 1920, the Farmers Bank was selected as the depository of the municipal funds, at a bid of 2 ½ cents on average daily basis.

City Public Buildings/ Public Service

  • The city owns a building known as the Opera House, at the corner of Main and Center Streets. The basement is used by the water works repair shop. The water works office, auditorium and ladies’ restroom are located on the first floor and the second floor is used for dance hall.
  • A shoeshine stand on the east side of the building is rented for $48.00 per year.
  • The opera house auditorium is leased to the Ashland Amusement Company for $6,500.00 per year-said lease expires March 31, 1924.
  • The city also owns a building at No 16 Second Street in which is located the city jail, fire department and city offices are located.
  • The mayor as ex-officio director of service, should immediately secure a minute book, in which he should enter all orders issued, appointments, bids, contracts entered into, and other matters relating to this department.

Police Court

C C Chapman   
May 7 to Dec 31 1921
J L Mason Judge Jan 1 to May 31 1922

The judicial duties performed by the mayor, under the statutes, are transferred to the judge of the police court, who is appointed by the mayor.

Fines $ 1,106.00
Judge Costs $ 111.40
Police Costs $ 27.60
Remittance $ 8.05
Suspended fines and costs    $ 973.00
Total $ 2,226.05


Safety Department

  • Police- Myron Sprinkle, Chief
  • The police department consists of one chief, three regular patrolmen, and one merchant police.
  • Special police are hired when necessary and an ordinance provided they shall receive $ 4.00 per day.
  • The compensation of the chief is fixed at $1,440.00 per annum, and that each regular patrolman at $1,320.00 per annum.
  • A vacation of fourteen days with pay is allowed each member per annum.

Fire Department

  • The fire department consists of one chief and three firemen. The chief receives $50.00 per annum and each fireman received $1,320.00 per annum.
  • The firemen work twenty-four hours and off duty twenty-four hours.
  • Minutemen are designated at the Citizens Relief Fire Company of the City of Ashland, and this organization is compensated in the amount of $200.00 per annum, payable June 1 of each year.
  • The fire fighting apparatus consists of a White 70 H P Motor Driven Triple Combination Pumping Engine, 30 gallon chemical tank and hose cart, one horse drawn hose wagon with 40 gallon chemical tank, one horse drawn ladder wagon.

Health Department

  • E A Kaufman Director of Public Welfare
  • Under the city charter the director of public welfare is vested with all powers and duties exercised by health officers in municipalities. He also acts as humane officer. He is charged with the enforcement of the laws of the state, city ordinances and regulations heretofore adopted by the board of health.
  • The director also acts as registrar of vital statistics for Montgomery, Milton and Orange Townships.

Ashland Library

  • During the period covered by this audit the city paid the sum of $1, 200.00 to the library trustees.
  • The council provides a levy each year for this purpose.
  • The library association files with council an annual report.


  • Under a contract with the Ashland Hospital Association the city is to pay the sum of $100.00 per annum for nursing, attention and sustenance of any injured employee of the city.
  • During the period covered by the audit the city has paid $200.00 to cover years 1921 and 1922.


  • Garbage is collected by the city, with two collectors being paid at the rate of $6.00 per day as provided by ordinance.
  • A charge of $1.50 per quarter payable in advance, was charged for private residences and $3.00 per quarter was charged for hotels, restaurants, fruit stores and groceries served.
  • The garbage collected is sold under a verbal agreement to C E Baird for $250.00 per year.

Water Works

  • A H Kennell- Superintendent
  • There are 2477 water consumers’ accounts on the consumers’ ledger-2462 of which are metered accounts and 15 are on the flat rate basis.
  • In accordance with the rules of the water department, if water is not paid on or before the 15th of the month in which due, water will be turned off without notice with a $1.00 charge for turn on. A $10.00 minimum payment pays for 2500 cu ft of water from April 1. All water over this is figured quarterly for domestic use and semi-annually for large consumers-the meters being read monthly.
  • Water Rates- A minimum rate of $10.00 per year, $5.00 payable in advance in April and $5.00 payable in October pays for 2500 cu ft of water.

Population: 9,249

Property Taxes for the City of Ashland
General Fund 0.25 mills
Safety Fund 0.70 mills
Health Fund 0.04 mills
Service Fund 1.52 mills
Library Fund 0.04 mills
Sinking Fund 2.25 mills
4.80 mills

General tax levy, cigarette, inheritance, auto and special assessments collected by county treasurer.

Aug Settlement 1921
General $ 2, 506.35
Safety $ 5, 053.80
Health $ 370.60
Service $13, 637.93
Library $ 296.49
Sinking Fund $ 14, 823.84
Special Assessment $ 10, 573.38
Inheritance Tax $ 250.73
Auto Tax $ 6, 764.72
Cigarette Tax $ 71.47
Interest County Depository   $ 227.76
Total $54, 577.07


Salaries of Employees and Officials at May 31, 1922
Mayor 1,500.00 per annum
Director of Finance 1,270.00 per annum
Director of Law 600.00 per annum
Director of Welfare 300.00 per annum
Members of Council - each 120.00 per annum
Police Judge 500.00 per annum
Deputy Director of Finance 300.00 per annum
Chief of Police 1,440.00 per annum
Regular Patrolman 1,320.00 per annum
Special Patrolman 4.00 per diem
Merchants Police 25.00 per month
Fire Chief 50.00 per annum
Regular Fireman - 3 each 1,320.00    per annum
Special Fireman 3.00 per diem
Minutemen - all 200.00 per annum
Engineer - civil 8.00 per diem
Rodmen - each 0.40 per hour
Superintendent of Streets & Sewers   1,200.00 per annum
Laborers-common-all departments 0.35 per hour
Laborers - trench workers 0.40 per hour
Teamsters 0.75 per hour
Janitor Opera House 90.00 per month
Garbage Department Clerk 300.00 per annum
Garbage Collectors - each 6.00 per diem
Superintendent of Water Works 1,620.00 per annum
Assistant Superintendent of Water Works 
1,440.00 per annum
Clerk of Water Works 900.00 per annum
Chief Engineer of Water Works 1,620.00 per annum
Second & Third Engineers Water Works   1,440.00 per annum
Engineer's Filtration Plan - each 1,440.00 per annum
Chemist 1,800.00 per annum
Health Officer 420.00 per annum