This ledger was used by the Shire of Orbost from 1911 - 1914. It was used to record fees paid for Dairy Registration, Dog Registration and Sheep dipping. At that time dairy farmers were required to register all milking cows. Dogs, too, were to be registered and there were strict laws on sheep dipping. Every sheep-owner was to dip all his sheep immediately after shearing and directly from the shearing-board in every year and also at the time of dipping his sheep dip all his lambs. In case the sheep couldn't be conveniently dipped directly from the shearing board they were to be placed and kept in a securely fenced paddock to be dipped within sixty days after shearing. Sheep-owner who neglected or failed to comply with any of these directives were liable to a penalty of not less than One pound nor more than Twenty pounds. The shire covered an area of 9,347 square kilometres and existed from 1892 until 1994 when it became part of the East Gippsland Shire Council. Orbost was at first included in the Bairnsdale Shire from 1882 and was later part of the Tambo Shire. Because of travelling distances the Croajingalong Shire was created in 1892 (name changed to Orbost Shire 17.2.1893 with James Cameron as the first Shire President. In 1994 it amalgamated to become part of East Gippsland Shire Council. The item was donated to Orbost & District Historical society from P.R.O.V. as a Place of Deposit (POD) item for safe keeping by a local history group or museum. The shire covered an area of 9,347 square kilometres and existed from 1892 until 1994 when it became part of the East Gippsland Shire Council. This item is a record of local council accounting. The Shire of Orbost no longer exists as it was absorbed by the East Gippsland Shire Council.A dark blue, leatherette covered ledger cash book with tan spine, stitched marbled end covers. Records are handwritten in blue and red ink and blue pencil. It contains records of Dairy Registration fees, Dog Registration fees and Sheep Dipping fees.Inside the front cover is a list of contents.ledger orbost-shire-council sheep-dipping dairy-registration accounts