USA > Massachusetts > Worcester County > Douglas > Town Annual Report of the Officers of the Town of Douglas, for the year ending 1936 > Part 1
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ANNUAL REPORTS
OF THE
TOWN OFFICERS
OF THE
TOWN OF DOUGLAS
S
IN
746
FOR THE YEAR ENDING
DECEMBER 31, 1936
SOUTHBRIDGE EVENING NEWS, INC. SOUTHBRIDGE, MASS.
ANNUAL REPORTS
OF THE
TOWN OFFICERS
OF THE
TOWN OF DOUGLAS
LA
a
INCORY
1746
2
FOR THE YEAR ENDING
DECEMBER
31, 1936
STRO445 JAURAIS
Digitized by the Internet Archive in 2017 with funding from Boston Public Library
E DECEMBER
https://archive.org/details/annualreportoft1936unse 1
3
JURY LIST
James G. Austin-Main
Edward H. Balcome-Main
Henry S. Ballou-Franklin Walter Bigos-North
George Brouwer-Main
Electrician
Walter Budzyna-Caswell Ct.
Draftsman
Frederick Cabana-White Ave.
Louis A. Callahan-Main
Weaver Motor Vehicle Insp. Ass't. Postmaster Farmer
Jesse E. Chase-Vine St.
George Conrad-Main
Caretaker-Cemetery Painter
Albert Dansereau-Manchaug
Raymond O. Decoteau-Manchaug
Norval A. Dixson-Church
Harry A. Downs-South
Store-keeper Electrician-Serviceman Dairy-Farmer Mill Employee Shear Tender
John E. Dunleavy Jr .- Depot
William J. Elliott-White Ave.
Walter B. Fairfield-North Spooler-Mill James Fulone-Cummings Ct. Tree Warden
Moses H. Harris-Main
Retired
John E. Hickey-Pleasant Machinist
Herbert E. Hughes-Caswell Ct.
Water Supt.
Andrew J. Hvizdos-Main
Store Clerk
Warren Johnson-School Ct.
Mill Employee Percher
John Jussaume-Gilboa
Oil Man Auto Salesman Carpenter Weaver
Erwin E. Carpenter-West St.
4
Louis B. Jussaume Gilboa Elwin S. Keith-Main
William F. Kivlan-Glenn Lucius Marsh, Jr .- Mumford
Robert R. Pender-North Jerome J. Quinn-Depot Harry Stockwell-Depot Arthur Rawson-Main
William A. Mooney-Main
Chester E. Wellman-Depot Marine Zonfrillo-Pleasant
Gas Station Agent Retired Painter Assessor
Real Estate Agent
Insurance Agent Retired Farmer Finisher
Retired
Insurance Agent
WINFIELD A. SCHUSTER FRANK E. JONES PAUL D. MANNING Selectmen of Douglas
5
TOWN OFFICERS 1936
Moderator FERDINAND J. LIBBY, 1937
Town Clerk JOSEPH S. VIROSTEK, 1937
Treasurer RICHARD H. ALDRICH, 1937
Town Counsel FERDINAND J. LIBBY, 1937
Selectmen WINFIELD A. SCHUSTER, 1939, Chairman FRANK E. JONES, 1937, Clerk PAUL D. MANNING, 1938
Assessors FERDINAND J. LIBBY, 1937, Chairman FRANK X. RINFRETTE, 1938 LUCIUS J. MARSH, 1939
Members Board Public Welfare RICHARD MOORE, 1939, Chairman RAYMOND DECOTEAU, 1938 EARL BALLOU, 1937
School Committee
ANDREW J. CENCAK, 1938 LOUIS CALLAHAN, 1938 BAYLIS G. ALDRICH, 1937 MARGARET S. CARRICK, 1937 LILIAN C. CARPENTER, 1939 WARREN JOHNSON, 1939
Tree Warden JAMES FULONE, 1937
Road Commissioner EARL BALLOU, 1937
Agent Moses Wallis Devise GILBERT ROWLEY, 1937
6
Cemetery Commissioners
FRANK E. COPP, 1938 HOWELL W. PARKER, 1939
Town Accountant SEDDIE H. ALDRICH, 1937
Board of Registrars FRANK L. CORRELL, Chairman, 1939 MOSES DEBLOIS, 1937 ELWIN S. KEITH, 1938 JOSEPH S. VIROSTEK, Clerk, 1937
Trustees of Public Library WALTER E. HARRIS, 1937 FRANK L. CORRELL, 1939 CHRISTINE M. QUINN, 1938
Life Members-Trustees of Simon Fairfield Public Library WALTER B. FAIRFIELD LENA M. SCHUSTER
FERDINAND J. LIBBY WILLIAM L. HAYWARD
FRANK E. JONES
Chief of Police LOUIS A. CALLAHAN, 1937
Chief of Fire Department CHARLES A. ANDERSON, 1937
Superintendent of Schools A. B. GARCELON
Superintendent of Water Works HERBERT E. HUGHES, 1937
Water Commissioners FRANCISCO BOWEN, 1937 OSCAR OLSON, 1939 WILLIAM WALLIS, 1938
Board of Health SELECTMEN FRANCISCO BOWEN, Agent
Sealer of Measures and Weights FRANK L. CORRELL, 1937
Collector of Taxes EDWARD L. WILLIAMS, 1937
7
Warrant for Town Meeting
Monday, March 15, 1937 8:00 A. M.
COMMONWEALTH OF MASSACHUSETTS
DOUGLAS
WORCESTER, SS.
To any Constable of the Town of Douglas in said County,
GREETING :
In the name of said Commonwealth of Massachusetts, you are hereby directed to notify the inhabitants of the Town of Douglas who are qualified to vote in Elections and Town Affairs to meet in the Town Hall in said Douglas, on Monday the fifteenth day of March, 1937 at eight o'clock in the forenoon, then and there to act on the following articles, to wit:
Article 1. To elect a Moderator, a Town Clerk, a Town Treasurer, a Collector of Taxes, two Constables, an Agent of the Moses Wallis Devise, a Tree Warden, each for a term of one year; one Selectman, one Assessor, one member of the Board of Public Welfare, one Water Commissioner, two members of the School Committee, one Trustee of the Simon Fairfield Public Library, one Cemetery Commissioner, each for a term of three years. All of the above Town Officers to be. voted for on one ballot.
Article 2. To choose all other Town Officers for a term of one year.
Article 3. To hear and act upon the reports of the several Town Officers, or of any outstanding Committee, and to choose any committee or committees the Town may think proper.
Article 4. To Hear and Act upon the Proposed By-Laws as submitted by the By-Law Committee.
8
Article 5. To Hear and Act upon the report and recommenda- tions of the Finance Committee.
Article 6. To see what sums of money the Town will raise by Taxation and Appropriate to defray the necessary and usual expenses of the Departments of the Town for the fiscal year 1937, and especially for any or all of the following purposes, to wit:
Board of Selectmen, Accounting Department, Town Treasurer, Tax Collector, Town Clerk's Department, Assessors, Town Counsel, Moderator, Registrars, School Committee, Water Commissioners, Welfare Salaries, Old Age Assistance Salary Election and Reg- istration, New Town Hall Maintenance, Old Town Hall Mainten- ance, Bonding Town Officers, Repairing New Town Hall, Police Department, Police Duty at Town Hall, Fire Department, Fire Hose, Forest Fires, Sealer of Weights and Measures, Tree Warden, Moth Suppression, Dog Officer, Board of Health Salary, Board of Health, Vital Statistics, County T. B. Hospital Tax and Mainten- ance, Meat Inspection, Animal Inspection, Cemeteries, Water Department Maintenance, General Highways Chapter 81, Gen- eral Highways. Special Appropriation, Chapter 90 Construction, Chapter 90 Maintenance, Insurance Chapter 90, Snow Roads, Street Lighting, Bridges, Care Watering Trough, Machinery Maintenance Fund, Care Public Squares, Railing on Highways, W.P.A. Materials, Welfare Department, Old Age Assistance, State and Military Aid, Soldiers' Relief, General School Fund, Industrial Schools, Public Library, American Legion Hall, Memorial Day, Care Town Clock, Printing Town Reports, Interest, Debts, Reserve Fund.
Article 7. To fix the Salaries or compensation of Town Of- ficers.
Article 8. To raise and appropriate money for the rent of quarters for the Michael Carter Post, American Legion.
Article 9. To see if the Town will vote to appropriate $25.00 for the repair of the Town Clock (so called. )
Article 10. To see if the Town will instruct its Board of Selectmen to petition the Division of Highways, Public Works De- partment, under Chapter 90, Section 34, G. L. for aid in the im- provement of some through way.
Article 11. To see if the Town will vote to instruct its Board of Selectmen to petition the State Highway Commission, under Chapter 81, Section 26 of the General Laws.
Article 12. To see if the Town will vote to raise and appro- priate a sum of money for Chapter 90 Highway construction from Uxbridge to East Douglas to be used with such sums as may be
9
allotted by the State and County, determine whether the money shall be provided for by transfer from the Sale of Infirmary Fund, or otherwise, or take any action in relation thereto.
Article 13. To see if the Town will make an appropriation for the repair of the roof of the Town Hall Building (New), or take any action pertaining thereto.
Article 14. To see if the Town will appropriate any money for Moth Suppression, or take any action pertaining thereto.
Article 15. To see if the Town will vote a sum of money for the observance of Memorial Day.
Article 16. To make an appropriation to cover the warrant of the County making an assessment for the construction and main- tenance of the Worcester County Tuberculosis Hospital.
Article 17. To see if the Town will raise and appropriate the sum of $68.85 to cover the overdraft in the Police Department.
Article 18. To see if the Town will appropriate the sum of $2,450.00 for a Reserve Fund, said sum of $2,450.00 to be trans- ferred from the overlay surplus account, or act anything thereon.
Article 19. To see if the Town will authorize the Assessor's to use the sum of $1,000.00 from the Water Department Surplus to reduce the Tax Levy for 1937.
Article 20. To see what disposition the Town will make of the Dog Fund.
Article 21. To see if the Town will authorize the Assessors to use any Free Cash in the hands of the Town Treasurer to re- duce the Tax Levy in 1937.
Article 22. To see if the Town will vote to authorize the Town Treasurer, with the approval of the Selectmen, to borrow money from time to time in anticipation of the revenue for the financial year beginning January 1, 1937, to issue a note or notes therefor, payable within one year, and to renew any note or notes as may be given for a period of less than one year in accordance with Section 17, General Laws.
Article 23. To transact any other business that may legally come before said meeting.
10
Article 24. To see if the Town will appropriate any money for Court Fees, said appropriation to be kept as a separate account from the Police Department appropriation account, or take any action thereto.
Article 25 To see if the Town will instruct the Board of Se- lectmen to dispose of any of the Real Estate held by the Town by Forclosure of Tax Titles and authorize and empower its Treasurer to give a deed of the same in the name and behalf of the Town, or take any action relating thereto.
The Polls may close at four o'clock, p. m.
You are directed to serve this warrant by posting attested copies thereof at the Post Office at East Douglas and at the store at Douglas Center seven days, at least, before the time of holding said meeting.
Hereof fail not, and make due return of this warrant, with your doings thereon, to the Town Clerk, at the time and place of said meeting.
Given under our hands this 1st. day of March in the year one thousand nine hundred and thirty-seven.
FRANK E. JONES, PAUL D. MANNING,
A true copy. ATTEST:
Selectmen of Douglas
JOSEPH M. KOSTKA,
Constable of Douglas
11
FINANCE COMMITTEE REPORT
Appropriations estimated necessary for fiscal year ending Dec- ember. 31, 1937.
TOWN OFFICERS
Selectmen's Salary
$ 100.00
Selectmen's Expense
50.00
Accountings' Officer's Salary
550.00
Treasurer's Salary
300.00
Treasurer's Expense
150.00
Collector's Salary
600.00
Collector's Expense
100.00
Town Clerk's Salary
250.00
Town Clerk's Expense
100.00
Assessors' Salaries
750.00
Assessors' Expense
50.00
Town Counsel
300.00
Moderator's Salary
15.00
Registrars' Salary
60.00
School Committee Salary
200.00
Water Commissioners
100.00
Welfare Salaries
450.00
Old Age Assistance Salary
625.00
$ 4,750.00
GENERAL GOVERNMENT
Election and Registration
60.00
New Town Hall Maintenance
1,300.00
Old Town Hall Maintenance
50.00
Bonding Town Officers
250.00
Repairing New Town Hall
200.00.
1,860.00
PROTECTION PERSONS AND PROPERTY
Police Department
4,500.00
Police Duty at Town Hall
150.00
Fire Department
500.00
Fire Hose
100.00
Forest Fires
300.00
12
Sealer of Weights and Measures
75.00
Tree Warden
500.00
Moth Suppression
100.00
Dog Officer
25.00
BOARD OF HEALTH
Board of Health Salary
25.00
Board of Health
300.00
Vital Statistics
15.00
County T. B. Hospital tax and Maint.
2,379.84
Meat Inspection
150.00
Animal Inspection
150.00
3,019.84
CEMETERIES AND ENTERPRISES
Cemeteries
250.00
Water Dept. Maintenance
3,300.00
3,550.00
HIGHWAYS
General Highways-Chapter 81
5,250.00
General Highways-Special Appropriation
100.00
Chapter 90 Construction
2,500.00
(1,947.10 to be transferred from
Sale of Infirmary Fund)
Chapter 90 Maintenance
500.00
Insurance Chapter 90
200.00
Snow Roads
500.00
Street Lighting
2,351.66
Bridges
300.00
Care Watering Trough
5.00
Machinery Maintenance Fund
100.00.
Care Public Squares
25.00
Railing on Highways
100.00
W. P. A. Materials
1,000.00
.. . .
12,931.66
CHARITIES
Welfare Department
10,000.00
Old Age Assistance
5,000.00
State and Military Aid
120.00
Soldiers' Relief
300.00
6,250.00
15,420.00
13
SCHOOLS
General School Fund
37,300.00
Industrial Schools
800.00
38,100.00
MISCELLANEOUS ITEMS
Public Library
1,250.00
American Legion Hall
100.00
Memorial Day
125.00
Care Town Clock
25.00
Printing Town Reports
150.00
1,650.00
Interest
500.00
Debts
2,000.00
Reserve Fund
2,450.00
(2,450.00 to be transferred from overlay surplus)
4,950.00
To Cover 1936 Police Dept. Overdraft
68.85
68.85
$ 92,550.35
Finance Committee
WINFIELD A. SCHUSTER
FRANK E. JONES
PAUL D. MANNING
FRANK RINFRETTE, 1937
*JOHN E. DUNLEAVY, 1937 BAYLIS G. ALDRICH, 1938 FRANCISCO BOWEN, 1938 GILBERT ROWLEY, 1939 F. J. LIBBY, 1939
* Deceased
14
REPORT OF THE TREASURER
To the Selectmen of the Town of Douglas:
Following is my report as Town Treasurer of the Town of Douglas as recommended by the Division of Accounts, Department of Corporations and Taxation, as called for by Section 44, General Laws, for the fiscal year 1936.
GENERAL CASH
Balance on Hand January 1, 1935
13,884.31
Receipts, 1936
159,001.33
$172,885.64
Payments, 1936
163,763.23
Balance December 31, 1936
9,122.41
$172,885.64
MYRON O. MOWRY SCHOOL FUND
Cash in Savings Securities General Treasury Deposits Par Value
Totals
On
hand at be-
ginning of year
1936
411.72
23,000.00
23,411.72
On hand at end
of year 1936
580.00
424.15
23,000.00
24,004.15
RECEIPTS
Sale of Securities, Par Value
5,000.00
Premium on Securities Sold
250.00
Discount on Securities Purchased .
375.00
Income
919.93
$6,544.93
PAYMENTS
Purchase of Securities, Par Value
5,000.00
Added to Savings Deposits
12.43
Accrued Interest on Securities Purchased . .
45.00
Transfer to Town
907.50
Cash in General Treasury,
December 31, 1936
580.00
6,544.93
15
ADELINE PIERCE SANBORN LIBRARY FUND
On Hand January 1, 1936
157.21
Income 1936 3.15
160.36
On Hand December 31, 1935
160.36
CARE OF GRAVES-G. A. R. VETERANS' FUND
On Hand January 1, 1936
$834.81
25.22
Income 1935
860.03
On Hand December 31, 1936
860.03
MARY SOUTH CEMETERY FUND
On Hand January 1, 1936
$235.99
Income 1935 7.12
243.11
On Hand December 31, 1936
243.11
MONUMENT FUND-SONS OF VETERANS
On Hand January 1, 1936
$100.00
Income 1936
3.02
103.02
On Hand December 31, 1936
103.02
CEMETERY PERPETUAL CARE FUNDS
On Hand January 1, 1936
$2,100.88
Income 1936 63.86
150.00
Bequests
2,314.74
On Hand December 31, 1936
2,314.74
RICHARD H. ALDRICH
TOWN OF DOUGLAS BALANCE SHEET-DECEMBER 31, 1936
GENERAL ACCOUNTS
ASSETS
LIABILITIES AND RESERVES
CASH:
Temporary Loans :
In Banks and Office
$ 9,122 41
In Anticipation of Revenue
$ 5,000 00
Accounts Receivable :
Mowry Trust Fund 580 00
Taxes:
Mowry Trust Fund Income
1,725 17
Levy of 1935
2,115 11
Cemetery Trust Fund Income
20 63
Levy of 1936
7,744 65
Tailings
26 30
State-Parks and Reservations-Over-estimate
8 27
Motor Vehicle Excise Taxes:
.22
Levy of 1934
57
1,947 10
Levy of 1935
10 00
Sale of Cemetery Lots and Graves ..
74 50
Levy of 1936
438 05
Unexpended Balances: Highway-Chapter 90 Construc- tion 870 95
Departmental:
W. P. A. Materials 166 79
Temporary Aid
1,990 53
Printing Town By-Laws 50 00
Old Age Assistance
325 31
Mothers Aid
1,291 83
State Aid
120 00
School
11 00
Reserve Fund-Overlay Surplus
2,489 25
3,738 67
Overlays-Reserved for Abatements: Levy of 1935 Levy of 1936
1,331 54
Rates
919 90
Miscellaneous
39 64
959 54
Revenue Reserved Until Collected : Motor Vehicle Excise Tax
448 62
State-Chapter 81
71 58
Tax Title
388 71
State-Chapter 90
1,473 47
Departmental
3,738 67
County-Chapter 90
1,473 46
Water
959 54
State Tax-Under-estimate
2,170 00
Water-Available Surplus
1,606 95
Overdrawn Accounts:
Surplus Revenue
6,118 61
Police
68 85
$ 29,775 07
$ 29,775 07
Tax Titles
388 71
Federal Government Old Age As- sistance
1,560 80
2,648 54
Water:
662 45
1,993 99
Aid to Highways:
3,018.51
5,535 54
9,859.76
State-Veteran's Exemptions-Over-estimate Sale of Infirmary Fund
448 62
DEBT ACCOUNTS
Net Funded or Fixed Debt
$ 7,000 00
Town Hall Loan
6,000 00
Tractor Loan
1,000 00
$ 7,000 00
$ 7,000 00
TRUST ACCOUNTS
Trust Funds-Cash and Securities: In Custody of Treasurer
In Custody of Library Trustees
$ 27,105 41 13,439 08
In Custody of Agent
28,576 01
In Custody of Treasurer: Myron O. Mowry School Fund $ 23,424 15 Adeline Pierce Sanborn Library Fund 160 36 Care of Graves, G. A. R. Veterans Fund 860 03
Mary South Cemetery Fund 243 11
Monument Fund-Sons of Vet- erans 103 02
Cemetery Perpetual Care Funds 2,314 74 $ 27,105 41
In Custody of Library Trustees: Simon Fairfield Library Fund 13,439 08
In Custody of Agent: Moses Wallis Devise 28,576 01
$ 69,120 50
$ 69,120 50
18
Report of TOWN ACCOUNTANT
To the Selectmen of the Town of Douglas:
Following is my report as Town Accountant of the Town of Douglas, for the fiscal year 1936, as recommended by the Divi- sion of Accounts, Department of Corporations and Taxation, and called for by Section 44, General Laws.
RECEIPTS, 1936
General Revenue:
Taxes :
Poll, Personal and Real Estate:
Current Year $42,076.19
Previous Years 6,066.84
$48,143.03
Motor Vehicle Excise Taxes:
Current Year
3,498.06
Previous Years 193.38
3,691.44
From State:
Income Tax
12,798.29
Corporation Taxes
16,187.98
Land Taken
564.00
29,550.27
Licenses and Permits
855.84
Fines and Forfeits:
Court Fines
101.00
Grants and Gifts:
From State:
Aid to Industrial Schools 610.19
Superintendent's Salary 773.33
Race Track Distribution
149.66
Old Age Assistance
Chapter 438 1,308.67
Loss of Taxes
209.46
3,051.31
19
From County: Dog Licenses
455.77
From Federal Government: Old Age Assistance General-Departmental:
1,560.80
Town Clerk-Dog Licenses 473.40
Town Hall Rentals
765.00
1,238.40
Protection of Persons and Property
Fire
34.50
Sealer of Weights and Measures.
35.25
69.75
Health and Sanitation
Health Department
65.50
Animal Inspector
75.00
Highways:
General
95.53
State Chapter 81
10,521.15
State Chapter 90
2,651.53
County Chapter 90
2,785.17
Machinery Rental
1,343.60
Charities :
Temporary Aid
223.55
Old Age Assistance
1,590.35
Mothers Aid
503.66
State Aid
230.00
2,547.56
School:
Tuitions
320.60
Library:
Fines
77.71
Unclassified
Insurance
60.00
Gasoline Tax Refund
41.52
Telephone Calls
6.95
Interest
.39
Water Refund
... .
124.97
Commercial Revenue:
Water
4,906.95
Interest:
Taxes
388.35
16.11
140.50
17,396.98
20
Agency, Trust and Investment:
Myron O. Mowry Fund
5,250.00
Myron O. Mowry Fund, Income 907.50
Cemetery Perpetual Care Funds. . 150.00
Moses Wallis Devise, Income
1,072.60
7,380.10
Temporary Loans
35,000.00
Tractor Loan
2,000.00
Total Receipts
159,001.33
PAYMENTS 1936
General Government:
Selectmen's Salaries
$100.00
Selectmen's Expense
39.90
Accounting Officer
300.00
Treasurer-Salary
300.00
Treasurer-Expense
148.57
Collector's Salary.
600.00
Collector's Expense
120.54
Town Clerk's Salary
250.00
Town Clerk's Expense
102.72
Assessor's Salary
814.82
Assessor's Expense
36.75
Town Counsel
300.00
Election and Registration-Salary
60.00
Election and Registration-Expense
328.20
Moderator
15.00
New Town Hall-Maintenance
2,751.53
New Town Hall-Repairs
1,085.00
Old Town Hall-Maintenance
32.38
Town Officer's Bonds
245.00
$7,630.41
Protection of Persons and Property :
Police
4,429.81
Police at Town Hall
30.50
Fire
779.12
Fire Hose
149.29
Sealer
68.74
Tree Warden
482.80
Moth
234.20
Game Warden
50.00
Dog Officer
25.00
6,249.46
21
Health and Sanitation:
Health Salaries
25.00
Health Expense
760.22
Meat Inspector
150.00
Animal Inspector
150.00
1,085.22
Highways:
Chapter 81
15,749.75
Chapter 90-Construction
9,616.72
Chapter 90-Maintenance
1,374.52
Special
109.50
Snow Roads
1,875.91
Bridges
1,841.53
Railings
56.80
Machinery Maintenance
770.70
Street Lighting
2,535.30
Care of Watering Trough
5.00
Care of Public Square
25.00
Compensation Insurance-Chapter 90
180.00
Chapter 464 Bond Issue
1,765.00
Sidewalks
56.35
35,962.08
Charities :
Public Welfare Salaries
400.00
Public Welfare Expense
10,496.44
Old Age Assistance
6,193.10
State Aid
120.00
Soldier's Relief
. . . 664.00
17,873.54
Schools and Libraries:
School Committee Salaries
200.00
School Expense
36,999.57
Industrial School
762.83
Library
1,683.55
39,645.95
Recreation and Unclassified :
American Legion Hall
100.00
Memorial Day
115.15
Care Town Clock
25.00
Printing Town Reports
134.20
W. P. A. Materials .
58.00
Town Garage and Tool House
2,052.90
Forest Fires
344.64
2,829.89
22
Cemeteries :
Care of Lots
245.44
Income Perpetual Care Funds
10.00
255.44
Debt
2,000.00
Interest
407.96
Temporary Loans
30,000.00
Refunds :
Taxes
96.00
Motor Vehicle Excise Taxes
237.75
Advertising
1.50
Agency, Trust and Investment:
Town Clerk, Dog Licenses, County
473.40
Myron O. Mowry Fund-Purchase of Bonds
4,670.00
Myron O. Mowry Fund Income 690.00
Cemetery Perpetual Care Funds
150.00
State and County Taxes:
State Tax
3,100.00
State Auditing
292.33
State-Parks and Reservations
29.58
State-Veteran's Exemptions
12.06
State-Hospital Care Civil War Veterans
50.00
State-Penalty
8.00
County-Tax
3,270.50
County- T. B. Hospital
2,362.50
9,124.97
Enterprises :
Water Commissioners' Salaries
100.00
Water Maintenance 4,279.66
4,379.66
163,763.23
SUMMARY
Balance January 1. 1936
13,884.31
Receipts. 1936
159,001.33
$172,885.64
Payments, 1936
163,763.23
Balance December 31, 1936
3,122.41
$172,885.64
335.25
5,983.40
23
AUDITOR'S REPORT
THE COMMONWEALTH OF MASSACHUSETTS Department of Corporations and Taxation Division of Accounts STATE HOUSE, BOSTON
February 23, 1937
To the Board of Selectmen
Mr. Winfield A. Schuster, Chairman
Douglas, Massachusetts
Gentlemen:
I submit herewith my report of an audit of the books and accounts of the town of Douglas for the year ending December 31, 1936, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. Herman B. Dine, Assistant Director of Accounts.
Very truly yours, THEODORE N. WADDELL
Director of Accounts
24
Mr. Theodore N. Waddell
Director of Accounts
Department of Corporations and Taxation
State House, Boston
Sir:
As directed by you. I have made an audit of the books and accounts of the town of Douglas for the fiscal year 1936, and report thereon as follows:
The financial transactions, as recorded on the books of the several departments receiving or disbursing money for the town or committing bills for collection, were examined and checked, and a balance sheet, which is appended to this report, was prepared show- ing the financial condition of the town as of December 31, 1936.
The accountant's ledger was analyzed, the appropriation ac- counts being checked to the town meeting records of appropriations and transfers voted.
The books and accounts of the town treasurer were examined and checked. The recorded receipts were analyzed and compared with the accountant's ledger and with the records of the depart- ments making payments to the treasurer, while the payments by the treasurer were checked with the selectmen's warrants authorizing the disbursement of town funds.
The savings bank books and securities in the custody of the treasurer representing the investments of the several trust funds were examined and listed, the income being proved and withdrawals verified.
The cash book additions were verified and the treasurer's cash balance on February 2, 1937, was proved by a reconciliation of the bank balances with statements furnished by the banks of deposit and by actual count of the cash in the office.
The tax title deeds on hand were listed, and the amounts transferred to the tax title account were verified.
The books and accounts of the collector of taxes were examined and checked. The commitments of taxes were compared with the warrants issued by the board of assessors, the abatements as re- corded were checked with the assessors' record of abatements granted, and the recorded collections were checked and compared with the payments to the treasurer as recorded on the treasurer's and the accountant's books. The outstanding accounts were listed and proved.
Verification of the outstanding taxes was made by sending notices to a number of persons whose names appeared on the books as owing money to the town. and from the replies received it appears that the accounts, as listed, are correct.
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The work of the collector of taxes has been performed in an accurate and efficient manner.
The financial records of the town clerk were examined and checked in detail. The records of licenses granted were compared with the records of licenses issued, and the recorded receipts on account of licenses were checked and proved. The payments to the treasurer were verified by a comparison with the treasurer's books.
The collections on account of sporting licenses issued were verified and compared with the amounts paid to the Division of Fisheries and Game.
The commitments of charges for the rental of municipal build- ings were checked and verified, the recorded receipts being proved with the payments to the treasurer.
The surety bonds of the officials required by law to furnish them were examined and found to be in proper form.
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