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STRENGTH 7872
A
NIC
CITY OF SOMERVILLE MASSACHUSETTS
ANNUAL REPORTS 1938
SOMERVILLE
ATI
FREE
ONAL
MUNICIPAL
FOUNDED 1842
A CITY 1872 STRENGTH
842 ESTABLISHED A
SOMERVILLE PRINTING CO., INC.
1939
Digitized by the Internet Archive in 2017 with funding from Boston Public Library
https://archive.org/details/annualreportofci1938some
HON. JOHN M. LYNCH Mayor of Somerville
MID-TERM MESSAGE of HON. JOHN M. LYNCH
MAYOR OF SOMERVILLE, MASSACHUSETTS
Monday, January 2, 1939
To the Members of the City Government and Citizens of Somer- ville :-
As your Chief Executive, I extend my sincere wish for a joyful and prosperous New Year.
With the close of the year 1938, the first year of our term of office, it is fitting and proper that we should pause, review the events of the year and look forward to the problems that confront us for the coming year.
One year ago when we assumed office the outlook for the City was indeed a gloomy one.
The credit standing of our City was at a low ebb; some departments were badly in need of reorganization; the city employees were in constant fear of payless pay-days ; in short, our city was faced with the possibility of a State-controlled Finance Commission.
At that time I said that our city was confronted with what I described as a "Financial Monster," and that if we were to endure as a free and independent municipality our first job would have to be to put our financial house in order.
-
6
ANNUAL REPORTS
In my inaugural address one year ago I stated that there were four vital points for consideration on which depended the future happiness and welfare of our city.
First, an honest effort would have to be made to reduce the tax rate.
Second, the wages and jobs of city employees would have to be protected.
Third, the problem of sufficiently providing for our less fortunate brothers forced through circumstances to seek public aid would have to be met courageously, and with a sympathetic understanding for all human requirements. At the same time equal consideration would have to be given to the alarming increase in the cost of administering such a program.
Fourth, we would have to keep Somerville as it always has been, a free and independent municipality.
Let us for the moment take cognizance of what has been done relative to the program outlined.
In contrast with the picture of one year ago our credit standing has been definitely and favorably restored and re- established.
This has been brought about in keeping with my inaugural address, by a determined conscientious and straight forward policy of prudent administration of the city's affairs with absolute disregard for political consequences.
First, by a drastic revision in our borrowing program, the total borrowings for the current expenses of the city were reduced from $924,400. in 1937 to $692,000. in 1938 or a re- duction of $232,400. I might add that with the exception of $30,000. borrowed for snow removal purposes-the entire bor- rowing in 1938 was for relief purposes only.
A second reason for the restoration of our sound financial standing may best be illustrated by a comparison of the tax collection records for the last two years.
The Poll, Personal, and Real Estate Taxes collected for the entire year 1937 amounted to $4,571,860.43 whereas in 1938,
7
MID-TERM MESSAGE
with one day's collection not counted, the Poll, Personal, and Real Estate Taxes collected amounted to $4,828,178.08.
These figures show an increase in collections for the past year over the previous one of a total of $256,317.65.
Likewise our Motor Vehicle Excise Taxes collected have in- creased $10,679.02 over last year with one more day's collection still to be added.
The matter of tax collections is one of the most important functions of any city government and I point with pride to this particular accomplishment.
Together with the efficient system which we have put into operation for obtaining these collections I interpret the in- crease as an indication of confidence by the tax paying public, to whom at this time, I wish to extend my sincere appreciation.
As a result of this enviable record relative to tax collections the interest rates on our tax-anticipation notes have been re- duced a total of fifty-five per cent in the year from 1937 to 1938.
I report to the people with pride that in keeping with my inaugural promise I have reduced the expenditures of the city over a quarter of a million dollars for the year 1938 as com- pared with 1937.
Thus you will see our financial house has been put in order.
In the year 1938 the city employees were not subjected to a wage cut, were not asked for a voluntary contribution, and there was not one single payless pay-day.
The result of honest and efficient management of the city's affairs was the removal of fear from the hearts and minds of city employees and the reassurance to them that their jobs and wages were safe and secure.
The matter of properly and adequately providing for our relief program has been met courageously and I can report that progress has been made relative to a solution of this perplexing problem.
As promised in my inaugural address I called into confer- ence a group of representative public spirited citizens-who are,
8
ANNUAL REPORTS
at the present time, studying the methods of operation of the welfare department and will shortly report their findings together with their suggestions, which will immediately be made available to the public.
With relation to the Welfare Department I repeat at this time what I said a year ago, that I shall insist upon fair and humane treatment of welfare, soldiers' relief, and old age as- sistance recipients, and will provide adequately for them, but at the same time, aware of the alarming increase in the cost of administering relief I shall not coddle or encourage unworthy people who are known to be illegally receiving public aid.
I have done my utmost to make the W. P. A. program most beneficial both to the city in return for its expenditures and to the W. P. A. workers whose constant and continued employ- ment I have successfully maintained.
At this time I wish to point out with relation to the W. P. A. that during the past year the number of workers employed on the W. P. A. has increased from 1700 in 1937, to 3,300 at the present time.
As the result of this increase in the number of persons employed it would have been necessary to appropriate more money to carry on the W. P. A. than was spent in 1937, but as the result of careful economy and cooperation of department heads, the W. P. A. authorities, and the Board of Aldermen, we were able to keep twice as many citizens employed in 1938 as there were in 1937 and this at a cost of over a quarter of a million dollars less than what was expended in 1937.
This in my opinion is real economy and a real accomplish- ment.
We have received a grant of $250,000. from the Federal Government for the construction of a Municipal Stadium at Dilboy Field. This project will employ five hundred men for a year and will give to the City of Somerville the athletic plant which is so sorely needed and desired.
With it universally agreed that one of our most important governmental functions is the physical development of school children and the teaching of the fundamentals of sportsman-
9
MID-TERM MESSAGE
ship I sincerely hope that the coming year will see the begin- ning of the construction of this Municipal Stadium.
I wish to extend my appreciation to the W. P. A. authorities for their whole-hearted cooperation and to the persons em- ployed on the W. P. A., I respectfully solicit their continued cooperation and ask them to consider that by the proper man- agement of the W. P. A. in Somerville their continued employ- ment is made possible.
This year for the first time since Somerville has been a City we were able to secure financial aid from the State and County for the reconstruction of our main highways.
Under this arrangement which is provided for in Chapter 90 of the General Laws, Mystic Avenue from the Boston line to Austin Street, and Broadway from the Boston line to New Cross Street, were re-constructed the roadway widened five feet and a high type pavement placed there.
The cost of this work to the city was only twenty-five per cent of the total cost. The State paid one-half-and the County the remaining one quarter.
In 1939 we plan to continue this work and re-construct Washington Street and College Avenue.
In 1938 the City of Somerville received a P. W. A. grant from the Federal Government amounting to $31,126. to defray forty-five per cent of the cost of re-constructing eleven streets in the city. This work is to be done under the supervision and approval of the Federal Government and the City Engineer.
In my inaugural address I proposed a plan whereby materi- als purchased by the city should be inspected by a reliable testing engineer. I am pleased to report at this time that dur- ing the past year this work has been carried on and that the results of this work have justified the insignificant expense entailed. By such a practice the City has been protected and assured that first, all materials furnished were of first quality and complied with the specifications in every respect.
Second, the amount of materials ordered has actually been delivered and only that amount paid for by the city. Therefore
10
ANNUAL REPORTS
the practice of some dealers to deliver inferior materials and incomplete amounts to the city has been discouraged.
An inspection of the records in the Auditor's Office will show that the price on all purchases made by the city for the past year were made at considerably less than in previous years.
The Legislature during the past year was sufficiently satis- fied with the conduct of the affairs of this city as to refuse to entertain the proposal of a State controlled Finance Commis- sion in Somerville.
From State Officials, elective and appointive likewise, have come words of praise for the conduct of the affairs of the city during the past year.
The total result for the year shows our financial house has been put in order.
Our departments are functioning efficiently and economi- cally.
Our relief requirements have been abundantly met with all due regard for the comfort and welfare of those legitimately in need.
Our tax rate for the first time in years has been reduced.
A general summary of the conduct of the City's affairs during the past year will conclusively show that all fear has been removed and confidence has been restored.
In passing may I call your attention to the fact that on September 21st of this year we were visited by the most severe storm in history. The memories of the recent hurricane are too fresh in your minds for me to recall them; you all know the destruction wrought throughout this city. As a result of this hurricane a tremendous financial burden has been placed upon the city which must be paid during the coming year. An even greater saving will have to be affected to make up for the cost of this unexpected disaster.
As far as is within my ability to determine with the effect of prudent, efficient, and economical administration of the City's
11
MID-TERM MESSAGE
affairs we have enjoyed a successful year and can look forward optimistically to the coming year.
However there are well founded rumors and indications that from outside the city, because of reasons beyond our con- trol, the unexpected burdens imposed upon us by the State may offset all the good we have accomplished here in Somerville.
As I said in my inaugural address one year ago, the ex- penditures of a city are divided into two classes, "controllable and uncontrollable."
By "uncontrollable" expenditures I mean such items as the maturing portion of our funded debt, temporary outstanding loans, interest charges, wages, State and County taxes, the assessment for the Boston Elevated deficit, and other charges of similar nature which under no circumstances can be affected by our economy.
To our amazement we find these "uncontrollable" expendi- tures-total 80% of our annual outlay.
Therefore with only 20% of the annual outlay over which we have direct control, we have shown a distinct and marked improvement for the past year, and without fear of contra- diction or criticism I submit that my administration for the first year has been a "job well done."
Unless we have imposed upon us, unlooked for, unexpected, and unwarranted burdens from the State in the form of an excessive State Tax over which the Legislature has direct con- trol, our outlook for the coming year is a pleasant one.
It is the duty of the Legislature to see to it that no such burden is placed upon this or any other city in the Common- wealth.
The responsibility for a State Tax is theirs and must be met by them and I trust that their responsibility will be met cour- ageously and wisely for the best interest of all the people.
In closing may I extend my appreciation to the members of the Board of Aldermen, the School Committee, Department
12
ANNUAL REPORTS
Heads, city employees, W. P. A. workers, and all the citizens who have cooperated with me in making the previous year a successful one and I invite their continued cooperation that the year 1939 may be even more successful.
Respectfully submitted,
JOHN M. LYNCH, Mayor
13
CITY AUDITOR
REPORT OF THE CITY AUDITOR
OFFICE OF THE CITY AUDITOR, January 31, 1939.
To the Honorable, the Mayor, and the Board of Aldermen of the City of Somerville,
Gentlemen :
In accordance with the requirements of Chapter 7, Section 3 of the Revised Ordinances of 1929, I herewith submit a re- port of the expenditures and receipts during the year 1938, as shown by the records in this office, giving in detail the appro- priations, expenditures and the receipts from each source of income. Also a statement of the funded debt and temporary loans, table relative to maturities and interest, a balance sheet showing the assets and liabilities at the close of the fiscal year and a statement of the treasurer's cash.
Respectfully submitted,
FREDERICK W. HALE, City Auditor.
14
ANNUAL REPORTS
I hereby Certify that I have verified the Treasurer's cash as of December 31, 1938, by actual count, and have verified by reconciliation of the bank accounts the amounts on deposit in the banks as of the same date.
The total cash balance December 31, 1938 was $1,183,593.86, as follows :
Somerville National Bank
$395,644.90
Somerville National Bank, Welfare
17,732.53
First National Bank
31,636.36
Merchants National Bank
61,487.09
Merchants National Bank, P. W. A. Sewers
2,945.25
Merchants National Bank, P. W. A. Water Mains
612.07
Merchants National Bank, P. W.A. Highways
54,162.29
Merchants National Bank, P. W. A. School 23,268.37
Merchants National Bank, N. E. Jr. High School
15,109.64
Webster and Atlas National Bank
158,707.77
State Street Trust Company
25,000.00
National Shawmut Bank
233,461.31
Somerville Trust Company, Benefits
4,057.93
Somerville Trust Company, Teachers
53,760.60
Highland Trust Company
90,242.36
Highland Trust Company, Messenger account
158.49
Charlestown Trust Company
15,000.00
Cash and checks in office
606.90
$1,183,593.86
I further Certify that I have examined the Trust Fund Se- curities in the hands of the City Treasurer and find them to be correct, as follows :
Charles M. Berry, Contagious Hospital
$1,000.00
S. Newton Cutler, School
5,322.22
Caroline G. Baker, School
300.00
Sarah Winslow Fox, School
401.38
J. Frank Wellington, Scliool
2,000.00
S. Newton Cutler, Library
1,064.45
Martha R. Hunt, Library (Books)
14,105.25
Martha R. Hunt, Library (Art)
1,299.77
Isaac Pitman, Library (Art)
4,665.75
Isaac Pitman, Library (Poetry)
1,166.45
Francis A. Wilder Children's, Library
100.00
Sarah Lorane Graves, Library
400.00
Buffum Memorial Book, Library
1,000.00
Eunice M. Gilmore, Library
2,000.00
Thomas J. Buffum, Library
2,020.00
J. Frank Wellington, Library
4,000.00
Edward C. Booth, Library
3,000.00
Olive C. Cummings, Welfare
1,751.45
Mary A. Haley, Recreation
3,645.76
$49,242.48
15
CITY AUDITOR
And the following Invested Funds :
Municipal Buildings Insurance
23,339.49
Retirement System (Cash and Securities)
291,392.60
$314,732.09
FREDERICK W. HALE, City Auditor.
16
BALANCE SHEET, DECEMBER 31, 1938
Revenue Accounts
Assets
Liabilities
Cash:
In Offices and Banks
$930,438.45
In Closed Banks
105,400.85
$1,035,839.30
Accounts Receivable :
Taxes 1930
5,694.37
Cash Variations
73.37
Taxes 1931
13,176.94
Tailings
750.84
Taxes
1932
21,914.39
Taxes 1933
20,029.64
Taxes
1934
9,935.78
Taxes
1935
21,062.04
Temporary Loans 1938 2,800,000.00
Taxes 1936
18,806.65
Taxes 1937
255,492.62
Taxes 1938
1,644,854.28
$2,010,966.71
Old Age Assistance Tax 1931
2.00
Accounts Payable
119,706.48
Old Age Assistance Tax 1933
9,574.00
$9,576.00
Motor
Vehicle Excise Tax
2,205.65
Motor
Vehicle Excise Tax
Highway Deposits
20.00 779.00
Motor
Vehicle Excise Tax
City Clerk's 'Deposits Water Deposits
28.98
1931
12,579.00
Motor
Vehicle Excise Tax
Unexpended Balances : Income of Trust Funds .. Appropriations ..
8,772.40 84,226.89
1932
13,486.18
Street Sprinkling, 1934, J. D. M. $17.68
ANNUAL REPORTS
1929
1930
12,215.49
BALANCE SHEET-Continued
Assets
Motor
Vehicle
Excise Tax
1933
10,739.85
Motor
Vehicle
Excise Tax
1934
7,372.82
Motor
Vehicle Excise
Tax
1935
8,803.61
Motor
Vehicle
Excise
Tax
1936
11,123.71
Motor
Vehicle Excise
Tax
1937
17,051.15
Motor
Vehicle
Excise Tax
1938
12,475.85
108,053.31
Assessments :
Street Sprinkling 1930
24.48
Street Sprinkling 1931
21.78
Street Sprinkling 1932
21.78
Street Sprinkling 1933
13.86
Street Sprinkling 1934
3.22
Sidewalk Assessments-
Added to Taxes, 1935
52.14
Highway Assessments --
Added to Taxes, 1935
428.01
Highway Assessments ---
52.73
Highway Assessments -- Added to Taxes, 1937
264.86
Sidewalk Assessments-
Added to Taxes, 1937
21.26
Premiums on Bonds .... ..........
2,372.01
17
CITY AUDITOR
Liabilities
County of Middlesex- Dog Licenses
22.80
Added to Taxes, 1936
BALANCE SHEET-Continued
Assets
Liabilities
Sidewalk Assessments-
Added to Taxes, 1938
98.61
Highway Assessments-
Added to Taxes, 1938
944.89
1,947.62
Committed Interest:
Sidewalk Assessments
10.44
Highway Assessments
107.46
Committed Interest, 1936
12.64
Special Assessments 1,929.94
Committed Interest, 1937
45.91
Tax Titles
425,479.46
Motor Vehicle Excise
108,053.31
walks, 1938
11.30
Committed Interest
296.56
Committed
Interest High-
way, 1938
108.81
Departmental Bills Receivable:
Health Department
20,463.94
Contagious Hospital
21,667.73
Inspection Milk and Vinegar
175.00
Sanitary Department
518.88
Maintenance Sanitary Build- ings
2,640.00
Highway Maintenance
271.42
Welfare Miscellaneous
427,760.19
Welfare-Aid to Dependent Children
28,806.00
Old Age Assistance
17,555.62
Welfare-City Home ..
3,832.70
Revenue Reserved until Collected :
Departmental 540,488.20
Water 60,025.86
296.56
1
1
Tax Title Reserve for Emer- gency Loan 6,769.46
Sale of Land
4,782.38
......
Committed Interest Side-
1,136,273.33
ANNUAL REPORTS
18
BALANCE SHEET-Continued
Assets
School Contingent
5,302.02
State Aid
6,921.42
Military Aid
4,283.28
Soldiers' Burials
290.00
540,488.20
Water Department Accounts
....
60,025.86
Overlay, Reserved for Abatement of Taxes:
Levy 1930
4,017.20 4,442.00
Levy 1938
32,100.62
C. of M. State Taxes and Assess- ments 1938
146,926.10
Middlesex County Tax, 1938 ..
243.58
Reserve Fund Surplus from
Tax Titles
425,479.46
Overlays
10.00
Overlay 1935
10,547.34
Reserved for Deposits in Closed
Overlay 1936
9,433.69
Banks
105,400.85
Overlay 1937
384.18
Excess and Deficiency
49,641.62
4,360,207.91
4,360,207.91
CITY AUDITOR
NON-REVENUE ACCOUNTS
Assets
Liabilities
Cash in Offices and Banks ..... Accts. Rec. State and County
147,754.56
Appropriations 133,204.60
State and County Revenue ...
15,651.64
Aid to Highways 15,651.64
Accounts Payable
14,549.96
163,406.20
163,406.20
19
Liabilities
600,514.06
Levy 1933
20
BALANCE SHEET-Continued DEFERRED ASSESSMENTS
Assets
Liabilities
Deferred Special Assessments .. 2,021.54
Deferred Revenue:
Apportioned Sidewalk As-
sessments
222.41
Apportioned Highway As-
sessments
1,799.13
2,021.54
2,021.54
NET FUNDED OR FIXED DEBT
Assets
Liabilities
Net Bonded Debt
4,676,412.94
Loans within statutory debt limit:
City Hall Addition Bonds ..
35,000.00
Sewer Bonds 8,000.00
Bridge Bonds 11,000.00
Highway Bonds 165,000.00
Schoolhouse Bonds
187,000.00
High School Bonds
560,000.00
Junior High School Bonds ..
543,000.00
Garage Bonds
28,000.00
School Equipment Bonds 87,000.00
Chapter 44-Sewer Loan 53,000.00
Chapter 44-Highway Loan ....
64,000.00
1,741,000.00
Loans outside statutory debt limit: Northern Traffic Artery As- sessment Bonds 50,000.00 Elementary School Bonds ... 51,000.00
ANNUAL REPORTS
BALANCE SHEET-Continued
Assets
Liabilities
Police Station Bonds
135,000.00
Tax Title Loan
399,412.94
Municipal Relief Bond
1,722,000.00
P. W. A. Sewer Bond
26,000.00
P. W. A. Water Main Bond 23,000.00
P. W. A. Highway Bond 92,000.00
P. W. A. School Bond
247,000.00
Chapter 44-Water Main Bond 140,000.00
Emergency Loan Chapter 44
50,000.00
2,935,412.94
4,676,412.94
4,676,412.94
TRUST AND INVESTED FUNDS
Assets
Liabilities
Trust Funds : Cash and Securities
49,249.30
Contagious Hospital Funds .
1,000.00
School Funds
8,029.62
Library Funds
34,822.47
Welfare Funds
1,751.45
Recreation Funds
3,645.76
Investment Funds: Cash and Securities
314,732.09
Invested Funds:
Municipal Buildings Insur-
ance Fund
23,339.49
Retirement System Funds ...
291,392.60
363,981.39
$363,981.39
21
CITY AUDITOR
Trust Funds :
22
ANNUAL REPORTS
CASH STATEMENT, DECEMBER 31, 1938
REVENUE
Receipts
General:
Taxes
$4,842,321.74
Motor Vehicle Excise
158,911.41
C. of M. Income Tax
389,701.07
C. of M. Corporations Tax
72,249.68
C. of M. Boulevards Mt.
1,549.50
Licenses and Permits
97,439.54
Fines and Forfeits
5,041.75
Grants and Gifts
375,657.20
Tax Titles Redeemed
195,978.60
Lieu of Taxes
133.06
6,138,983.55
Special Assessments
1,859.57
Departmental:
General Government
13,281.81
Protection Persons and Property
835.92
Health and Sanitation
21,731.24
Highways
1,141.00
Welfare
465,925.12
Soldiers Benefits
10,844.60
Schools and School Buildings
24,126.25
Libraries
2,134.16
Recreation
633.69
Teachers' Retirement Deductions
57,943.66
Retirement Deductions
26,218.22
Unclassified
1,185.64
626,001.31
Deposits
3,907.00
Water Department Accounts
438,741.93
Temporary Loans
5,350,000.00
Municipal Relief Loan
587,000.00
Premiums on Bonds
2,372.01
Tax Title Loans
230,000.00
Emergency Loan Chapter 44
50,000.00
Interest on Taxes, etc.
78,591.99
Trust Fund Income
1,030.04
Refunds
9,828.13
Total Receipts 1938 to date
13,518,315.53
Cash Balance January 1, 1938
1,145,826.25
105,400.85
Cash in closed Banks January 1, 1938 Transfer to Non-Revenue
1,302.93
14,770,845.56
23
CITY AUDITOR
CASH STATEMENT, DECEMBER 31, 1938
REVENUE
Payments
Appropriations
$5,954,875.29
Interest
173,616.36
Reduction Funded Debt
625,400.00
Temporary Loans
5,500,000.00
Tax Title Loan
214,291.74
State Taxes and Assessments
846,566.28
Middlesex County Tax, 1938
173,029.60
Middlesex County Assessment 1938
55,815.55
Middlesex County Assessments 1938 N. A.
736.31
Middlesex County-Dog Licenses
4,584.80
Health-Bottling Licenses
40.00
Highway Deposits
380.00
City Clerk's Deposits
319.00
Income of Trust Funds
15,356.20
Teachers' Retirement Deductions
57,943.66
Retirement Deductions
26,218.22
Refunds
52,412.49
Tailings
2.40
Total payments 1938 to date
13,701,587.90
Cash on hand December 31, 1938
930,438.45
Cash in Closed Banks December 31, 1938
105,400.85
Transfer to Non-Revenue
33,418.36
14,770,845.56
CASH STATEMENT, DECEMBER 31, 1938
NON- REVENUE
Receipts
Grants and Gifts
46,640.36
Chapter 44, Water Loan
75,000.00
Refunds
467.13
Redemption of Tax Liens
432.47
Total Receipts
122,539.96
Balance at beginning of period
102,262.10
Transfer from Revenue
33,418.36
258,220.42
24
ANNUAL REPORTS
Payments
Appropriations
108,730.46 432.47
Redemption Tax Liens
Total Payments
Cash on Hand
Transfer from Revenue
109,162.93 147,754.56 1,302.93
258,220.42
SUMMARY
Total Revenue Receipts
13,518,315.53
Total Non-Revenue Receipts
122,539.96
13,640,855.49
Cash in Closed Banks
105,400.85
Total balance at beginning of period
1,248,088.35
14,994,344.69
Total Revenue Payments
13,701,587.90
Total Non-Revenue Payments
109,162.93
13,810,750.83
Cash in Closed Banks
105,400.85
Total Balance on Hand
1,078,193.01
14,994,344.69
25
CITY AUDITOR
DETAIL OF ESTIMATED RECEIPTS RECEIVED IN 1938
Excise Taxes :
Motor Vehicle Excise 1938
$120,886.25
Motor Vehicle Excise 1937
30,952.70
Motor Vehicle Excise 1936
4,978.79
Motor Vehicle Excise 1935
1,293.92
Motor Vehicle Excise 1934
427.68
Motor Vehicle Excise 1933
200.61
Motor Vehicle Excise 1932
85.01
Motor Vehicle Excise 1931
54.21
Motor Vehicle Excise 1930
32.24
From State:
C. of M. Corporation Tax
72,249.68
C. of M. Income Tax
389,701.07
C. of M. Refund Boulevard Maintenance
1,549.50
Licenses and Permits :
Liquor
75,290.00
Executive
2,731.00
Elevator
2.00
Fire
547.25
Health
881.00
Health, Bottling
40.00
Police
93.00
Milk
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