Reports of town officers of the town of Attleborough 1921, Part 1

Author: Attleboro (Mass.)
Publication date: 1921
Publisher: The City
Number of Pages: 238


USA > Massachusetts > Bristol County > Attleboro > Reports of town officers of the town of Attleborough 1921 > Part 1


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ANNUAL REPORTS CITY OF ATTLEBORO 1921


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صير


ANNUAL REPORTS


OF THE


Officers and Departments


OF THE


City of Attleboro


OF ATTLEBOR ................


ONI.CITY


TOWN OF


INCORP. 1694 ASS


CH


.....


ITLEBOROUG


RPOR


FOR THE YEAR 1921


SUN PUBLISHING COMPANY Printers ATTLEBORO, MASS.


GOVERNMENT AND OFFICERS


OF THE


CITY OF ATTLEBORO For 1921


ELECTED OFFICIALS


Philip E. Brady 222 North Main St. Term expires January, 1923


City Clerk and Treasurer


Frank I. Babcock 163 South Main St. Term expires January, 1923.


Assistant City Clerk


Alberta F. Remington. . 6 Fourth St. Appointed by the City Clerk, confirmed by the Council. Term expires January, 1923.


City Collector


Frank F. Blackinton 203 North Main St. Term expires January, 1923.


Councillors-at-Large


Harlan A. Allen, President 192 South Main St.


Stephen H. Foley . 2 Holman St.


Aldro A. French. 243 County St.


Chester A. Smith . South Main St.


Howard G. Smith . 32 Elizabeth St.


Edwin F. Leach.


South Main St.


Terms expire January, 1922.


1


ANNUAL REPORT


Ward Councillors


William H. Blake 106 South Main St.


Charles M. Robbins . 218 County St.


Charles S. Holden 752 North Main St.


William Marshall .582 Pleasant St.


Arthur F. Gehrung 378 Washington St., South Attleboro


Terms expire January, 1923.


Assessors


Walter J. Newman, Chairman. 177 Pine St. Term expires January, 1924.


Thomas E. McCaffrey Term expires January, 1923.


99 Union St.


Harry E. Carpenter, Clerk. .


Term expires January 1922. West St.


School Comittee


Edwin F. Thayer, Chairman 17 Mechanic St. Mrs. Mary Ford. . . Tyler St.


Joseph Finberg. 24 John St.


Terms expire January, 1922.


Harold K. Richardson 12 Fiorence St.


George E. Nerney 204 North Main St.


Mrs. Florence Theobald. 250 County St.


Terms expires January, 1923.


Reginald P. Dakin.


.32 John St.


Mrs. Lida H. Holbrook . 28 Peck St.


George M. Gustin. Pleasant Ave.


Terms expire January, 1924.


APPOINTED OFFICIALS


Overseers of Poor


Joseph V. Curran, Chairman. Highland Ave., Hebronville Term expires February, 1924.


Mrs. E. Grace King, Clerk. . .17 First St.


Term expires February, 1923.


William L. Elliot. 9 South Main St. Term expires February, 1922.


City Physician


Wilfrid F. Milot. 117 Pine St. Term expires February, 1922.


Health Officer 115 County St. Term expires February, 1922.


Ralph P. Kent.


Fire Department-Fire Engineers


Hiram R. Packard, Chief. .8 Hope St. Term expires February, 1924.


Fred A. Clark, First Assistant .. 22 Hayward St. Term, expires February, 1923


Craig C. Pope, Second Assistant. 244 Park St. Term expires February, 1922.


ANNUAL REPORT


Police Department


Edmond H. Gingras, Chief and Lockup Keeper. 15 John St. Term expires February, 1922.


Public Works Department


John O. Taber, Jr., Supt. 69 Peck St. Term expires February, 1924.


Robert W. Mawny, City Engineer 17 Second St.


Auditor


Edward A. Sweeney Bates Block Appointed by the Council Term expires February, 1924.


Inspector of Buildings


Daniel Young 25 Claflin St. Term expires February, 1922.


Sealer of Weights and Measures


Hugh Gaffney


31 Dennis St.


Term expires February, 1922.


Board of Registrars


Arthur F. Connelly


20 Angel St.


Term expires February, 1922.


Michael Galligan, Chairman .. 70 Dunham St.


Term expires February, 1923.


John B. Pinault. 88 Parker St.


Term expires February, 1924.


Frank I. Babcock, ex-officio. 163 South Main St.


City Solicitor


Term expires February, 1922.


Ralph C. Estes


20 First St.


License Commissioners


Walter L. Gardner, Chairman and Clerk. 8 John St. Term expires June, 1922.


James H. Leedham. R 103 Park St.


Term expires, June, 1924.


Samuel I. Tatro


32 Mechanic St. Term expires June, 1926.


Park Commissioners


Charles A. Mooers, Chairman. 72 County St. Term expires February, 1923.


Solon D. Bushee 255 County St.


Term expires February, 1922.


John E. Anderson. Term expires February, 1924. Thacher St.


6


ANNUAL REPORT


Trustees of the Public Library


Joseph L. Sweet, Chairman 42 Peck St.


Leonard I. Lamb. .197 South Main St.


Thomas E. McCaffrey. 99 Union St.


Terms expire February, 1922.


Mrs. Eleanor S. Carpenter. 60 Peck St.


William L. King.


45 Holden St.


Mark E. Rowe. .178 South Main St. Terms expire February. 1923.


Miss Edith L. Claflin . 144 Pleasant St.


Raymond M. Horton 116 Pleasant St.


Miss Elizabeth J. Wilmarth .. . 73 North Main St.


Terms expire January, 1924.


City Forester


William E. S. Smith. 127 Thacher St. Term expires February, 1922.


Forest Warden


Hiram R. Packard 8 Hope St. Term expires February, 1922.


Soldiers' Relief and Burial Agent


Walter J. Newman. 177 Pine St. Term expires February, 1922.


Planning Board


Joseph Finberg, Chairman. .24 John St.


Milford E. Bliss. 12 Dean St


Terms expire February, 1922.


Mrs. Josephine L. Hammond. 17 Second St.


Raymond M. Horton. 116 Pleasant St.


Terms expire February, 1923.


Mrs. Mary G. Mullaly .1 Ellis St.


Edgar A. Remington. .3 Fourth St.


Terms expire February, 1924.


Inspector of Animals


Hugh A. Gaw . 46 Barrows St., North Attleboro Term expires April, 1922.


Inspector of Wires


George F. Lear 461/2 Holman St. Term expires February, 1922.


Fence Viewers and Field Drivers


Eustace V. Carpenter .278 Oak Hill Ave. Henry A. Lord. . Locust St.


Harry L. Carpenter 803 North Main St.


Terms expire February, 1922.


7


ANNUAL REPORT


Caretaker of Graves Civil, Spanish and World War Veterans George R. Adams. S7 Dean St. Term expires February, 1922. City Stenographer


Catherine H. Woodward ... 13 Cliff St Appointed March 11, 1921 Term expires February, 1922.


City Messenger


Fred L. Morse 24 Dean St Elected by the Council Term expires February, 1922.


Pound Keeper


Nelson Hagar, City Farm and Pound. County St. Term expires February, 1922.


City Representatives on Board of Managers of the Attleborough Hospital


Frank I. Babcock, ex-officio .. 163 South Main St.


Elected by the Council


Phillip E. Brady 222 North Main St.


Harlan A. Allen 192 South Main St. Terms expire February, 1922.


Trustees of the Capron and Deborah Starkey Funds All Ex-Officiis Philip E. Brady, Mayor Frank I. Babcock, City Treasurer Edwin F. Thayer, Chairman of School Committee


Sinking Fund Commissioners Elected by the Council


David L. Low, Clerk 64 Peck St. Term expires February, 1922.


Ernest D. Gilmore. South Main St.


Term expires February, 1923.


Fred L. Torrey Term expires February, 1924. .5 Torrey St.


Sewer Loan Commission


Philip E. Brady, Mayor. ex-officio.


Frank I. Babcock, City Treasurer, ex-officio. Elected by the Council


David L. Low


64 Peck St.


Term expires February, 1922.


Ernest D. Gilmore. South Main St.


Term expires February, 1923.


5 Torrey St.


Fred L. Torrey Term expires February, 1924.


8


ANNUAL REPORT


STANDING COMMITTEES OF THE COUNCIL Committee on Finance and Accounts Aldro A. French Howard G. Smith Edwin F. Leach


Committee on Streets, Bridges and Lighting


Stephen H. Foley Edwin F. Leach Arthur F. Gehrung


Committee on Water Supply, Sewers and Drains


Charles S. Holden Chester A. Smith Aldro A. French


Committee on Fire Department and Police


Edwin F. Leach William Marshall Charles M. Robbins


Committee on Licenses


William H. Blake Chester A. Smith Stephen H. Foley


Committee on Ordinances, Elections and Legislative Matters Chester A. Smith Howard G. Smith William H. Blake


Committee on Health and Poor Departments, State Aid and Soldiers' Relief


Arthur F. Gehrung Stephen H. Foley Charles S. Holden


Committee on Claims


William Marshall Charles M. Robbins Charles S. Holden


Committee on A. B. C. Street Railway Line and Norton, Taunton and Attleboro Street Ry.


Howard G. Smith Aldro A. French William H. Blake


Committee on School Matters


Aldro A. French Howard G. Smith Edwin F. Leach


MESSAGE


OF


HON. PHILIP E. BRADY


MAYOR


AT


EBOR


110


TOWN OF


.....


INCORP. 1694 MASSY ....


....


UGH IN


OPP


ATTLEBOROUG


TUESDAY EVENING, JANUARY 3, 1922


11


ANNUAL REPORT


MESSAGE OF HON. PHILIP E. BRADY


Gentlemen of the Municipal Council:


In meeting your honorable body upon its organization for the year 1922 the note of greeting must be distinctly one of congratulation.


Our city has remained true to its traditions as a well-ordered community and its business affairs have been conducted in every de- partment in a manner that has avoided criticism and reflects the exceptionally high character of the public service.


Although our tax rate advanced to $32.30, an increase of $6.40 from the year before, those members of your body who sought re- election have been returned with increased majorities. Our fellow citizens realizing that many desired improvements were put off while we were a town and many needed projects were necessarily deferred on account of the war, were satisfied that they should be carried out and also with the manner in which the work was done and were con- tent to pay for them. Of those who felt that the outlay was too great, no one was willing to mention any item to which the pruning knife should have been applied.


The larger part of the increased expenditures went into public works and schools where the results are apparent to so many that the sanction of the public followed as a matter of course.


This is as it should be if competent officials are to be retained in the public service.


When public servants who are devoted to their duties and who know at first hand the public needs are working unselfishly for the promotion of the public welfare the great body of the people should stand behind them and uphold their hands at all good work as they have done in the late election.


This seems to be a habit with our people.


For thirty-two years they have kept at the head of the fire de- partment a chief engineer whose ability was recognized outside our city limits and it is with general regret that Chief Hiram R. Packard after fifty years faithful service in the department voluntarily retires from duty with the well deserved pension you have granted him.


Those fifty years have marked a great change in the methods of fire fighting as well as in fire apparatus.


The hand pump that was in use at the begining of that period gave way to a modest hand reel when Mr. Packard became chief. He leaves a fully motorized department to attest his efficient and faithful service.


It is cause for satisfaction that you have contributed in some degree to this advance and thereby helped to maintain the very low fire loss for the city.


It is to be regretted that the needs of the Police Department have been so long subordinated to those of other departments, but acts that show the quality of the men of the force like that of Patrolman John J. Kelly in swimming out into Dodgeville pond last February, breaking the ice as he went to the rescue of five-year old George Dumont, fairly shine.


12


ANNUAL REPORT


In conferring a gold medal upon Patrolman Kelly for this heroic act we were all honored.


I congratulate you upon the fact that a large part of the increase in our expenditures for the past year was made necessary by the de- mands of the schools.


An increase of 930 or 3316% in average membership in five years, of which 736 are credited to the past three years, is a most promising growth.


Although during this time we have doubled the capacity of the Washington and Bliss Schools and added five portable schools we are still not abreast of the requirements and the tide is still increasing as is indicated by the report of the Health Officer that there have been 506 births during the year and a very small death rate.


As soon as the cost of building permits you will be asked to prov- ide for the addition to the Richardson School the land for which was secured last year.


In the list of meritorious acts that our city has a right to regard with pride I should not fail to mention the provision that has been made by Mr. Joseph Finberg, of the School Committee, for four scholarships for graduates of the high school who desire to attend college.


It is a pleasure to note that the health of the school children is re- ceiving increased attention and that systematic efforts are being made toward improvement.


These with the physical exercises that are now required by law will overcome some of the defects of which I spoke to you three years ago.


The report of the Health Officer is a very gratifying one and shows that the health of the community is being safeguarded in every possible manner with the result that the death rate is kept at the very low figure of 10 per thousand. Of the 205 deaths reported 56 or 27% were of persons who had passed the age of seventy years.


I commend to your favorable notice the recommendations con- tained in the Health Officer's report especially that in regard to fish- ing and boating in Orr's Pond, on which I have addressed you hereto- fore.


The few fish that are taken from this pond do not seem to war- rant our flying in the face of the recommendations of our own Health Officer and that of the Commissioner of Public Health.


The ability of the Charity Department to carry on its work with such a slight increase over its normal expenditures is also a matter in which you may take pride.


The thrift that is a characteristic of our people has enabled them to go through the period of depression without making excessive de- mands upon the public purse and it is most gratifying that unemploy- ment has at no time become acute in the city. This is due in large measure to the efforts of manufacturers to keep their employees at work at least on part time.


In some communities the expenditures for charity have been near- ly twice the rate they have been in this city.


13


ANNUAL REPORT


During the winter when unemployment was at its worst work was furnished to those most in need in clearing about twenty acres of woodland about the pumping station and Orr's Pond and in this way much firewood was provided for the charity department.


As another means of providing employment during the summer the city appropriated $5000 toward putting Hayward Field in condition for sports as contemplated by the donor, former Mayor Sweet, the balance being raised by public susbscription and now we have one of the finest ball grounds in the State.


You will be asked to make an appropriation to improve the ball field at the Finberg Playground in order that the young people in that section, who have shown so much enthusiasm for sport during the last season, may have a better field on which to again meet their rivals from other parts of the city.


It was with a feeling of personal loss, as I recalled the many fine boys who have enjoyed its use that I felt obliged to write "finis" after Brady Field, but after twenty-six years the fence had become so ragged as to be an eyesore to my good neighbors to whom some consideration was due.


The past year was one of more than ordinary activity and accom- plishment. The program for the improvement of our streets initiated in 1920 has been advanced by the building of 32.221 square yards of bituminous pavement, equivalent to approximately three miles of 18-foot roadway, of a slightly different type from that built the year before This will admit of comparison that may be useful in the future.


Asphalt penetration has been used in improving other streets while some that have had no attention for years have been shaped up and gravelled and treated with a protective coating so that our streets now compare favorably with those of any city.


Many streets have been relocated and widened, new streets have been laid out and the policy of rounding sharp corners has been con- tinued. The layout of the square at the junction of Washington Street and Highland Avenue was a splendid improvement in this section.


Two new concrete bridges have been built on Mechanic Street that will in all likelihood give better service than would have been the case had they been rebuilt when first agitated in 1887.


In securing ten acres of land adjoining the highway yard and the New York, New Haven and Hartford Railroad it will be possible to con- solidate the different divisions of the Public Works Department and secure a siding for the delivery of materials for this department and coal pockets for the city's use. .


The purchase of about four acres of land in the centre of the city as a site for a city hall settles a long drawn out discussion, though it may not be possible to begin building operations in the immediate future.


The activities of the past year ran into money rapidly. Some of the large items like the purchases of land are for permanent objects and some like bridges, streets and drains will require little out-lay for years to come.


The tax payers are able to see where their money has gone and are paying their taxes quite as in other years.


14


ANNUAL REPORT


Consideration must be shown them this year, but the greatest problem, that of increasing our water supply must receive attention. As this is permanent in its nature, it may be covered by long term bonds.


Plans will be laid before you for surface drainage in certain areas and for the extension of the domestic sewer system to Farmers village- also bonding propositions. More attention should be given to the build- ing of sidewalks outside the center of the city as the good roads are a temptation to pedestrians to travel in the way of danger.


The greatly increased use of the public library will necessitate a larger appropriation.


The bridges on Water Street over Ten Mile River and on Bank Street over Bungay River must be rebuilt as also the addition to Richardson School.


The survey of the city should be begun and a public sanitary pro- vided as recommended by the Health Officer and the Planning Board.


There are indications that the money market is easing to some ex- tent and that we will not be obliged to pay the high rates of the past year which made it advisable to pay out of current revenues for much that we contracted.


The credit of the city remains strong and we were able to obtain very good rates on recent borrowings.


Among the extraordinary expenditures that were not anticipated at the beginning of the year are the following:


T. B. Hospital: Our share of Maintenance


Deficit $18,731.00


Emergency Appropriation for Unemployed. 5.000.00


Appropriation for Hayward Field. 5,000.00 Appropriation for N. T. A .. 2,000.00


Appropriation for Land for School on Pearl Street. 4,125.00


Appropriation for Claims and Damages. 3,370.74


Appropriation for Improvement of Water Mains, Pleasant St. 5.000.00


Appropriation for New Ladder Truck. 9,300.00


$52,526.74


During the year bonds to the amount of $110,750.00 were retired and bonds to the amount of $81,750.00 were issued-a decrease in bonded indebtedness of $29,000.


The outstanding indebtedness of the city January 1, 1922, not in- cluding notes issued in anticipation of taxes, is as follows:


Outside debt limit,


Bonds


$899.750.00


Notes


5.300.00


$905,050.00


Less Sinking


Funds


$593.737.30


Within Debt Limit,


Bonds $324,000.00


Notes 21,750.00


$345,750.00


311,312.70


Total net debt, within and without debt limit. $939.487.30


15


ANNUAL REPORT


The borrowing capacity of the city, January 1, 1922, is $214,989.81.


The reports of the different city officials soon will be laid before you and no doubt the suggestions and recommendations contained therein will receive your considerate attention.


I am grateful to all city officials and employees for the fidelity and efficiency they have shown in the discharge of their different duties.


To the retiring members of the Municipal Council I desire to ex- press my highest appreciation for the service they have rendered the city.


Messrs. French and Leach have given of their time unsparingly in the work of the Finance Committee, while Mr. Foley's long service in the council has been signalized by unselfish devotion to his duties upon many committees.


The year has marked the return of the bodies of many of our heroic dead who fell fighting for their country overseas. They were accorded military funerals with all the honors the city could bestow upon them.


The year records the pasing of Everett S. Capron, a public spirit- ed citizen, and one of the donors of Capron Park, who passed away May 5, 1921, in his 89th year. .


The year also marks the passing of Charles Phillips, from 1889 to 1897 a selectman of the Town of Attleborough, who passed away December 15, 1921 in his 90th year, and also Mark E. Rowe, for many years one of the Trustees of the Public Library, who passed away October 20, 1921, in his 73rd year.


16


ANNUAL REPORT


TREASURER'S REPORT


To His Honor, the Mayor, and the Municipal Council :


I herewith submit the annual report of the finances of the City of Attleboro for the year ending December 31. 1921, together with a statement showing the amount which the City is within the debt limit, a classified statement of the debt, and the amount of interest and debt to be paid in 1922.


Cash on hand January 1. 1921 :


Revenne, as per last report . $1,837 45


Transfer from Non-revenne 38 92


$1,876 37


Non-revenue as per last report .. $15.812 84


Transfer to Revenue account. 38 92


$15.773 92


$17,650 29


Receipts :


Revenue ..


$1.752.067 86


Non-revenue. 110.750 00


$1,862.817 86


$1.880,468 15


Transfers:


Non-revenne from revenue. 43.102 17


$1.923.570 32


Payments:


Revenue.


$1.722.887 24


Non-revenue. 117,191 38


$1.840.078 62


Transfers:


Revenue to non-revenue. 43.102 17


$1.883.180 79


Cash on hand December 31. 1921 :


Revenue. $6.056 99


Non-revenue.


34.332 54


$40,389 53


$1,923.570 32


17


ANNUAL REPORT


DEBT STATEMENT.


Gross City Debt. January 1, 1921 $1.429.800 00


¡Tax notes issued during the year. 727,000 00


Time notes issued during the year 32.750 00


Bonds issued during the year. 78.000 00


Paid on above debt during the year.


761,750 00


Gross city debt. January 1, 1922


$1.505.800 00


Less Sinking Fund Assets:


Water Department $177.547 23


Sewer assessment investment fund. 143.065 95


$320,613 18


Net city debt, January 1, 1922 $1.185,186 82 *This amount includes renewal of note of $50.000 making amount is- sued $677.000 under authority of vote of council for $700,000. The total debt is as follows:


Water Bonds-


1 % Bonds due Oct. 1, 1922. .. $25.000 00


4 % Bonds due July 1, 1923. .. 35.000 00


4 % Bonds due July 1. 1924 40,000 00


4 % Bonds due July 1, 1926. 25.000 00


% Bonds due July 1. 1927 10.000 00


.1 Bonds due July 1, 1928 ... 13.000 00


31/2% Bonds dne July 1, 1929 . ..


15.000 00


31% Bonds due July 1, 1930. . .


12.000 00


31/2% Bonds due Apr. 1, 1932. ..


30.000 00


4 Bonds due Oct 1, 1933 ... 30.000 00


4 % Bonds due Oct. 1, 1934. .. 20,000 00


31/2% Bonds due Mar. 1, 1935. . . 100,000 00


312% Bonds due Nov. 1, 1935 . .. 50.000 00


4 % Bonds due July 1. 1922-30


9.000 00


4 % Bonds due Apr 1. 1922-34 26.000 00


4 % Bonds due July 1, 1922-41 58,000 00


$498.000 00


Sewer Bonds-


-1 % Bonds due July 1, 1922-40 $123,000 00


4 % Bonds due Oct. 1, 1922-41 60.000 00


4 % Bonds due July 1. 1922-42 132.000 00


$315,000 00


6 Highway Construction Bonds due Sept. 1. 1922- 1924. . 45.000 00 414% A. B. (. Street Railway Bonds. due Oct 1. 1922- 1928. . 15.750 00


41/2% Additions to Washington and Bliss School House Bonds, due Oct 1, 1922-1929 107,000 00


$2,267.550 00


18


ANNUAL REPORT


% Bristol County Tuberculo- sis Hospital Bonds, due April 1, 1922-1930. 45.000 00


4 % High School Building Bonds. due August 1, 1922-1932. . 94.000 00


41/5% Norton, Taunton and At- tleboro St. Ry. Co. Bonds. due Nov. 15. 1922-1939 . .. 26.000 00


Mechanics Street Bridge Bonds, due Oct. 1. 1922-1925 512% Street Bonds, due Oct. 1. 1922-1926. 58.000 00


20.000 00


Time Notes:


Park Street Improvement 514 % Notes, due May 18. 1922-1923. . $4.000 00 A. B. C. One Man Car 6% Loan, due Oct 1. 1922- 1924. . 5.300 00 Peck House Lot 6% Notes. due Dec. 31. 1922-1923. . 9.000 00


South Main Street Sewer 6% Notes, due Dec. 31. 1922. . 5.000 00


Forest Street Town Yard 6% Notes, due Ang. 1. 1922. 3.750 00


27,050 00


Notes in Anticipation of Taxes: Notes dated Aug. 22. 1921. and due Mar. 22, 1922, discounted at 5.25% ... Notes dated Sept. 22, 1921. and due Mar. 22, 1922, discounted at 5.09% ... Notes dated Dec. 15. 1921. · and due June 15, 1922. discounted at 4.05% ... 50,000 00 Notes dated Dee. 29, 1921. and dne June 15, 1922. discounted at 4.30% ... Notes for loan from Sinking Fund. . Notes for loan from Sewer Assessment Investment Fund. 15.000 00


$50.000 00


50,000 00


75.000 00


15,000 00


255.000 00


$1.505.800 00


19


ANNUAL REPORT


Less Sinking Fund Assets:


Water Sinking Fund .. $177,547 23 (Sewer Assessment Invest- ment Fund 143.065 95


$320.613 18


$1.185,186 82


Amount of Debt Authorized by Special Laws and Not Subject to the Debt Limitations.


Water bonds $498.000 00 315.000 00


Sewer bonds


A. B. C. St. Ry. bonds 15.750 00


Norton, Taunton & Attleboro St. Ry. bonds .. 26.000 00


Bristol County Tuberculosis Hospital bonds .. 45.000 00


A. B. C. one-man car notes. 5,300 00


Loans in anticipation of taxes


255.000 00


$1.160.050 00


Less Water Sinking Fund and Sewer Assess-


ment Investment Fund .. 320.613 18


$839.436 82 345,750 00


Net debt Jan. 1. 1922, subject to debt limitations


Borrowing capacity. Jan. 1, 1922.


214,989 81


Debt limit (21/2% of the average valuation for the past three years)




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