Little League pitch rest regulation

[parrothead]

I think my league is interpreting some of the threshold rules incorrectly they are returning pitch count to last pitch of previous batter, not first pitch of the last batter also as I read the rulebook and the league we moved from interpreted, the 41-pitch to catcher rule does not have the revert stipulation, but is a hard-stop. So if a pitcher throws a 41 pitches period he cannot catch.

Which is why in my previous league, I would remove my pitcher sometimes mid-batter if he hit the 40 mark.

2 Questions:
1. When reverting back for days rest, do you revert back to the last pitch of the 2nd to last batter or the first pitch of the last batter? (I believe its 1st of last)

2. On the catcher rule, are the same stipulations for reverting back in place if they throw 41 or more pitches, I do not believe the rulebook stipulates that.