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#1 Birk of Both serchens.
SIMON FAIRFIELD PUBLIC LIBRARY ENSI DOUGLAS, MASS
Soy 16 -
Annual Reports
OF THE
Town Officers
OF THE
Town of Douglas
a
S
INCOR
746
For the Year Ending DECEMBER 31, 1937
Millbury Journal Press Millbury, Mass.
Annual Reports
OF THE
Town Officers
OF THE
Town of Douglas
A
46
INCORP
For the Year Ending DECEMBER 31, 1937
Digitized by the Internet Archive in 2017 with funding from Boston Public Library
https://archive.org/details/annualreportoft1937unse 2
3
Jury List for the Town of Douglas for the Year 1938
Allega, Ernest P. Askenstrom, Carl J. Austin, James G.
Bigos, Walter S. Brouwer, George
Bruno, Edmund H.
Butterworth, Warren
Cabana, Frederick
Carpenter, Erwin E. Cerulle, Vincent
Chase, Jessie E.
Conrad, George
Cooney, Frank X.
Dansereau, Albert J.
Davison, Arthur C.
Dermody, Lester J.
Dixson, Norval A. Donaldson, Carl I.
Dufault, Albert N. Dunleavy, John E. Elliot, William J. Fairfield, Walter B. Foster, Eldrick Frost, Alfred J.
Harris, Moses H. Hill, Taylor M. Hreusik, Stephen L. Hvizdos, Andrew J. Jussaume, Louis B. Kelly, John J. Klisiewicz, Frank E. Kosiar, Stephen F. Lacourse, Leo R. Larson, Hartwick T. MacDonald, Robert E. Marsh, Lucius J., Jr.
Store Manager Experimental Machinist Oil Line Foreman Weaver Electrician Spinner Ass't Foreman Weaver Ass't Postmaster Laborer
Farmer Caretaker-Cemetery Store Clerk Janitor Overseer Funeral Director Service Man Loom Fixer Ass't Foreman Mill Operative Mill Operative Mill Operative
Spinner Store Owner Retired Oil Man Ass't to the Designer Store Manager Gas Station Manager Store Clerk Dresser Shear Tender Barber Loom Fixer Wood Pattern Maker Assessor
4
Mooney, William A. Olson, Carl H. Parker, Howell W. Pender, Robert R. Pine, Walter B.
Quinn, Jerome J. Rawson, Arthur E. Sheldrick, William C.
Travaille, Jasper J.
Valliere, Edward J. Vecchione, Carmen
Wallis, Chester A. Wellman, Chester E.
Zonfrillo, Marine S.
Finisher Spinner Farmer Real Estate Agent Overseer Insurance Agent Lanscape Gardener Painter Mill Operative Finisher Auto Mechanic Carpenter Retired Insurance Agent
Given under our hands this 31st day of December 1937 A.D.
WINFIELD A. SCHUSTER PAUL D. MANNING FRANK E. JONES Selectmen of Douglas.
5
Town Officers 1938
Moderator FERDINAND J. LIBBY, 1938 Town Clerk JOSEPH S. VIROSTEK, 1938 Treasurer RICHARD H. ALDRICH, 1938 Town Counsel FERDINAND J. LIBBY, 1938 Selectmen WINFIELD A. SCHUSTER, 1939, Chairman FRANK E. JONES, 1940, Clerk PAUL D. MANNING, 1938
Assessors FERDINAND J. LIBBY, 1940, Chairman FRANK X. RINFRETTE, 1938 LUCIUS J. MARSH, Jr. 1939
Members Board Public Welfare RICHARD MOORE, 1939, Chairman RAYMOND DECOTEAU, 1938 MARIHE ZONFRILLO, 1940 School Committee
ANDREW J. CENCAK, 1938 LOUIS CALLAHAN, 1938
BAYLIS G. ALDRICH, 1940 MARGARET S. CARRICK, 1940
LILIAN C. CARPENTER, 1939 WARREN JOHNSON, 1939 Tree Warden JAMES FULONE, 1938 Road Commissioner EARL BALLOU, 1938 Agent Moses Wallis Devise GILBERT W. ROWLEY, 1938 Cemetery Commissioners
FRANK E. COPP, 1938 HOWELL W. PARKER, 1939 HAROLD BUXTON, 1940 Town Accountant JOSEPH S. VIROSTEK, 1940 Board of Registrars FRANK L. CORRELL, Chairman, 1939 MOSES DEBLOIS, 1940 *ELWIN S. KEITH, 1938 JOSEPH S. VIROSTEK, Clerk, 1938 Trustees of Public Library STEPHEN L. HREUSIK FRANK L. CORRELL, 1939 CHRISTINE M. QUINN, 1938
6
Life Members-Trustees of Simon Fairfield Public Library WALTER B. FAIRFIELD FERDINAND J. LIBBY
LENA M. SCHUSTER *WILLIAM L. HAYWARD FRANK E. JONES Chief of Police KARLE T. HOWE, 1938 Chief of Fire Department CHARLES A. ANDERSON, 1938 Superintendent of Schools A. B. GARCELON Superintendent of Water Works HERBERT E. HUGHES, 1938 Water Commissioners
GILBERT W. ROWLEY OSCAR OLSON, 1939
WILLIAM J. WALLIS, 1938 Board of Health SELECTMEN FRANCISCO BOWEN, Agent Sealer of Measures and Weights FRANK L. CORRELL, 1938 Collector of Taxes EDWARD L. WILLIAMS, 1938 Moth Superintendent FERDINAND J. LIBBY, 1938 Forest Warden HENRY PETERS, 1938 Dog Officer HERBERT E. HUGHES, 1938 Fence Viewers FRANK L. CORRELL, 1938 FERDINAND J. LIBBY, 1938 WALTER H. PARKER, 1938 Bridge Viewer EARL BALLOU, 1938 Measurers of Lumber
WILLIAM J. WALLIS, 1938 HENRY HINDEN, 1938 WALTER H. PARKER, 1938 Measurers of Wood
GILBERT W. ROWLEY, 1938 CHARLES CHURCH, 1938
WILLIAM J. WALLIS, 1938 WALTER H. PARKER, 1938 Weighers of Coal
FRANK E. JONES, 1938 ALFRED J. FROST, 1938 Inspector of Animals ROY KENYON, 1938 Inspector of Slaughtering GILBERT BOSMA, 1938
*Deceased.
7
Finance Committee Report
Appropriations estimated necessary for fiscal year ending Decem- ber 31, 1938.
GENERAL GOVERNMENT
Selectmen's Salary
$ 100.00
Selectmen's Expense
100.00
Town Accountant's Salary
550.00
Town Treasurer's Salary
300.00
Town Treasurer's Expense
150.00
Tax Collector's Salary
600.00
Tax Collector's Expense
150.00
Town Clerk's Salary
250.00
Town Clerk's Expense
100.00
Assessor's Salaries
750.00
Assessor's Expense
50.00
Town Counsel
300.00
Registrars Salary
60.00
Election Expense
225.00
Moderator
15.00
New Town Hall Maintenance
900.00
Old Town Hall Maintenance
50.00
Town Officers Bonds
250.00
$
4,900.00
PROTECTION OF PERSONS AND PROPERTY
Police Department
4,500.00
Police-Town Hall Duty
200.00
Fire Department
700.00
Sealer
50.00
Tree Warden
400.00
Forest Fires
300.00
Dog Officer
25.00
Insurance
800.00
6,975.00
8
HEALTH AND SANITATION
Health Department Salary
25.00
Health Department Expense
700.00
Meat Inspector
75.00
Animal Inspector
150.00
Vital Statistics
15.00
965.00
HIGHWAYS
Chapter 81
5,250.00
Chapter 90
2,000.00
Chapter 90 Maintenance
500.00
Machinery Maintenance Fund
100.00
Chapter 90 Insurance
200.00
Bridges
1,200.00
Special Highways
100.00
Railings
100.00
Snow Roads
1,200.00
Street Lighting
2,350.00
Care of Watering Trough
5.00
Care of Public Squares
25.00
13,005.00
CHARITIES AND SOLDIERS' BENEFITS
Welfare Salaries
450.00
Relief
12,000.00
O. A. A. Clerk
500.00
O. A. A. Expenses
7,500.00
State and Military Aid
120.00
Soldiers' Relief
1,000.00
21,570.00
SCHOOLS AND LIBRARIES
School Department Salaries
200.00
School General
36,700.00
Industrial Schools
400.00
Library
1,000.00
38,300.00
9
RECREATION AND UNCLASSIFIED
W. P. A. Materials
1,500.00
American Legion Hall
100.00
Memorial Day
150.00
Care of Town Clock
30.00
Printing Town Reports
175.00
1,955.00
ENTERPRISE AND CEMETERIES
Cemeteries
100.00
Water Department Salaries
100.00
Water Department Expense
3,200.00
3,400.00
INTEREST AND MATURING DEBT
Interest
400.00
Debt
1,000.00
1,400.00
Reserve Fund 1,500.00
1,500.00
To Cover 1937 Health Department Overdraft.
. .
60.46
$94,030.46
Finance Committee WINFIELD A. SCHUSTER, 1939
FRANK E. JONES, 1940 PAUL D. MANNING, 1938
BAYLIS G. ALDRICH, 1938 FRANCISCO BOWEN, 1938
GILBERT W. ROWLEY, 1939
FERDINAND J. LIBBY, 1939
FRANK X. RINFRETTE, 1940 LESTER J. DERMODY, 1940
Tax Rates in the Town of Douglas
1930
27.50 1934
33.00
1931
30.70 1935
32.00
1932
32.50 1936
32.00
1933
31.50
1937
35.00
TOWN OF DOUGLAS BALANCE SHEET-DECEMBER 31, 1937
GENERAL ACCOUNTS
ASSETS
LIABILITIES AND RESERVES
CASH :
In Banks and Office
$ 8,710 37
$ 8,000 00
Accounts Receivable :
1 78
Taxes :
Mowry Trust Fund, Income
1,924 17
Levy of 1936
$ 2,050 18
Cemetery Trust Funds, Income
23 63
Levy of 1937
7,975 51
Sale of Cemetery Lots and Graves Fund Tailing's
26 30
Highway Machinery Fund
162 80
Motor Vehicle Excise Taxes : Levy of 1937
83
Veteran's Exemption Assessment-Over- estimate
50 32
Tax Titles
294 48
3 31
Departemental :
200 80
Fire
10 00
Health
248 00
Federal Grant-Old Age Assistance- Relief
26 86
Mothers Aid
852 35
Old Age Assistance
137 84
State Aid
120 00
School ..
57 50
3,279 60
Water:
Rates
980 59
Miscellaneous
32 32
1,012 91
Aid to Highways:
State-Chapter 81
281 41
State Chapter 90
5,500 00
County-Chapter 90
3,000 00
8,781.41
Levy of 1937
1,228.23
Tax Title Possessions
276 49
Reserve Fund-Overlay Surplus Overlays-Reserved for Abatements : Levy of 1936 $653.57
1,354.71
Town Hall Repairs
$182.70
Machinery Maintenance 1.52
W. P. A. Materials
2,022.41
471 73
Town Hall
Federal Grant-Old Age Assistance- Administration
40 11
Temporary Aid
1,653 11
Federal Grant-Aid to Dependent Children 89
Appropriation Balances :
2,206.63
County Tax-Overestimate
Water- Available Surplus
74 50
10,025 69
Temporary Loans : In Anticipation of Revenue
Overpayment : Taxes 1935
1,881.80
State Tax-Underestimate (to be raised) Parks and Reservations Assessment - Underestimate (to be raised) Overdrawn Accounts : Health $60.46
232 50
Revenue Reserved Until Collected :
Motor Vehicle Excise Tax
$429.83
Tax Title
570.97
Departmental
3,279.60
Highways, Ch. 90, Construction
5,098.73
Water
1,012.91
Highways, Ch. 90, Maintenance
999.96
State and County Aid to High . Wa. .. 8,781.41
14,074.72
6,440.56
Surplus Revenue
9,180.42
$39,504.68
$39,504.68
DEBT ACCOUNTS
Net Founded of Fixed Debt
$ 5,000 00
Town Hall Loan
$ 5,000 00
$ 5,000 00
$ 5,000 00
TRUST ACCOUNTS
Trust Funds-Cash and Securities :
In Custory of Town Treasurer
$ 27,838 93
In Custody of Library Trustees 13,468 44
In Custody of Library Trustees
13,468 44
In Custody of Agent
28,575 99
In Custody of Town Treasurer : Myron O. Mowry School Fund . . . $ 24,242 56 Adeline Pierce Sanborn Library Fund 161 96
Care of Graves, G. A. R. Veterans Fund 822 93
Mary South Cemetery Fund 236 76
Monument Fund-Sons of Veterans 101 57
Cemetery Perpetual Care Funds 2,273 15
$ 27,838 93
In Custody of Library Trustees : Simon Fairfield Library Fund In Custody of Agent: Devise of Moses Wallis
13,468 44
28,575 99
$ 69,883 36
$ 69,883 36
Highways, Ch. 81,
281.41
20 84
12
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 1937.
GENERAL CASH
Balance January 1, 1937
$ 9,122.41
Receipts, 1937
176,858.92
$185,981.33
Payments, 1937
177,270.96
Balance December 31, 1937
8,710.37
$185,981.33
MYRON O. MOWRY SCHOOL FUND
Cash in
Savings
Securities
General Treasury Deposits
Par Value
Totals
On hand January 1,
1937 580.00
424.15
23,000.00
24,004.15
On hand December 31,
1937
1,242.56
23,000.00
24,242.56
1937 RECEIPTS
Sale of Securities, Par Value
5,000.00
Premium in Securities Sold
500.00
Income
1,041.70
Cash in General Treasury,
January 1, 1937
580.00
$7,121.70
PAYMENTS
Purchase of Securities, Par Value
5,000.00
Added to Savings Deposits
818.41
Premium on Securities Purchased
210.00
Accrued Interest on Securities Purchased
73.29
Transfer to Town
1,020.00
$7,121.70
'Wheel' of the Town's Spending for 1937
11.21 %
9.11 % % 19* 20.93 %
WELFARE EXPENSE
OLD AGE ASSISTANCE
SOLDIERS RELIEF
CHAPTER 81 HIGHWAYS
CHAPTER 90 CONSTRUCTION
CHAPTER 90 MAINTENANCE
STREET LIGHTING
1.10
SNOW ROADS
1.73
BRIDGES
MACHINERY MAINTENANCE
SPECIAL & MSCL.
.84
FIRE DEPT. .56
.35
MSCL .
.76
----
22.42 %
UNCLASSIFIED
WATER &
CEMETERIES
HEALTH
2.95 %
27.53
1.19
. 61
. 31
1.80 %
.88 %
.19 %
SCHOOL - GENERAL
LIBRARY
MOWRY FUND
INDUSTRIAL SCHOOLS
$177,270.96
$41,080.00
$136,190.96
Less:
Temporary Loans
Purchase of Trust Fund Bonds
Departmental Expenditures
.22
TOTAL
EXPENDITURES
POLICE DEPT. 4.30
. 40
1937
$136,190.96
5.62 %
3.18 %
INTEREST & DEBT
29.64 %
REFUNDS
Submitted by J. S. Virostek.
$35,000.00 6,080.00
Total Payments by Treasurer
11.56
4.99 %
6.22
STATE & COUNTY TAXES
7.42 %
GENERAL GOVERNMENT
13
MARY SOUTH CEMETERY FUND
On Hand January 1, 1937
$243.11 3.65
Income 1937
Transfer to Town
10.00
On Hand December 31, 1937
236.76
$246.76
MONUMENT FUND-SONS OF VETERANS
On Hand January 1, 1937
$103.02
Income 1937
1.55
Transfer to Town, 1937
3.00
On Hand December 31, 1937
101.57
104.57
104.57
ADELINE PIERCE SANBORN LIBRARY FUND
On Hand January 1, 1937
$160.36
Income 1937
1.60
On Hand December 31, 1937
161.96
CARE OF GRAVES-G. A. R. VETERANS' FUND
On Hand January 31, 1937
$860.03
Income 1937
12.90
Transfer to Town
50.00
On Hand December 31, 1937
822.93
872.93
872.93
CEMETERY PERPETUAL CARE FUNDS
On Hand January 1, 1937
$2,314.74
Income 1937
45.41
Transfer to Town 1937
87.00
On Hand December 31, 1937
$2,273.15
$2,360.15
$2,360.15
Respectfully submitted,
RICHARD H. ALDRICH.
14
Report of the 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 1937, as recommended by the Division of Accounts, Department of Corporation and Taxation, and called for by Section 44, General Laws.
RECEIPTS
General Revenue:
Taxes:
1937 Poll $ 1,370.00
1937 Real Sstate
46,305.71
1936 Real Estate
5,653.59
1935 Real Estate
2,068.81
$55,398.11
Motor Vehicle Excise Taxes :
Current Year
3,982.99
Previous Year
436.36
$4,419.35
From State:
Mass. School Fund
4,028.39
Income Tax Part I Chapter 70 Schools 6,790.00
Income Tax Part I Valuation
3,865.40
Corporation Taxes
14,759.41
Corp. Taxes Gas, Light and Water
1,783.45
Corp. Taxes Additional
318.90
31,545.55
Licenses and Permits
1,020.00
Court Fines
46.00
Grants and Gifts:
Aid to Industrial Schools
465.06
Superintendent's Salary
773.32
Loss of Taxes
309.57
Aid to Dependent Children
1,311.02
2,858.97
15
From County for Dog Licenses
370.21
From Federal Government: Relief
5,202.67 173.38
5,376.05
General-Departmental:
Town Clerk-Dog Licenses
681.60
Town Hall Rentals
673.70
Old Town Hall
117.00
Protection of Persons and Property :
Fire
67.50
Sealer of Weights and Measures
19.80
Health and Sanitation:
Health
299.37
Animal Inspector
75.00
Highways:
State Chapter 81
10,290.00
State Chapter 90
1,469.68
County Chapter 90
1,469.68
Machinery Rental
1,212.80
Charities :
Relief, Individual
46.52
Relief, Cities and Towns
205.30
Relief, State
3,509.64
Mothers Aid from State
688.06
State and Military Aid
120.00
Old Age Assistance State Others
2,241.18
643.56
Schools :
Tuition of State Wards
295.20
Other Tuition
91.00
386.20
Library:
Fines
77.02
Unclassified :
Railings
29.23
Sale of Town Property
240.00
Misc. Rebates
12.30
Sale of Wood
81.15
362.68
Administration
790.70
87.30
374.37
14,442.16
7,454.26
16
Commercial Revenue:
Water
4,930.76
Miscellaneous
43.25
4,974.01
Interest :
Taxes
450.80
450.80
Agency, Trust and Investment:
Myron A. Mowry Fund
5,000.00
Myron O. Mowry Fund
(Sale of Bonds)
500.00
Myron A. Mowry Fund, Income
1,020.00
Cemetery Perpetual Care Funds
150.00
Moses Wallis Devise, Income
1,073.58
7,768.58
Temporary Loans
38,000.00
Total Receipts for 1937
176,858.92
PAYMENTS 1937
General Government:
Selectmen's Salaries
100.00
Selectmen's Expense
473.24
Accountant's Salary
550.00
Treasurer's Salary
300.00
Treasurer's Expense
192.55
Tax Collector's Salary
600.00
Tax Collector's Expense
101.43
Town Clerk's Salary
250.00
Town Clerk's Expense
162.86
Assessor's Salaries
773.45
Assessor's Expense
50.00
Town Counsel's Salary
300.00
Registrars
60.00
Election Expense
75.00
Moderator
15.00
New Town Hall Maintenance
2,443.21
Old Town Hall Maintenance
77.01
Town Officer's Bonds
250.00
Repairing New Town Hall Roof
17.30
$6,791.05
17
Protection of Persons and Property :
Police Department Cruiser
600.00
Police Department
5,028.44
Police Department Court Fees
27.22
Police Duty of Town Hall
202.40
Fire Department
672.50
Sealer
68.74
Fire Hose
89.85
Tree Warden
387.75
Moth Department
199.48
Forest Fires
355.74
Dog Officer
25.00
$7,657.12
Health Department:
Health Salaries
25.00
Health Expense
855.37
Meat Inspector
150.00
Animal Inspector
150.00
Vital Statistics
13.75
$1,194.12
Highways:
Chapter 81
15,749.09
Chapter 90-Construction
8,462.11
Chapter 90-Maintenance
1,499.96
Special
80.50
Bridges
550.00
Machinery Maintenance
1,148.48
Chapter 90-Insurance
200.00
Railings
159.45
Snow Roads
299.07
Street Lighting
2,359.56
Care of Watering Trough
5.00
Care of Public Squares
25.00
$30,538.22
18
Charities :
Public Welfare Salaries
450.00
Public Welfare Expense
13,496.12
Old Age Assistance-Clerk
500.01
Old Age Expense
5,000.00 .
Federal Grant: Aid to Dependent Children
1,310.13
Federal Grant: O. A. A. Adm.
166.27
Federal Grant: O. A. A. Relief
6,740.11
State and Military Aid
120.00
Soldier's Relief
712.96
$28,495.60
Schools and Libraries :
School Committee Salaries
200.00
School Expense
37,299.98
Industrial Schools
412.38
Library
1,620.21
$39,532.57
Recreation and Unclassified :
W. P. A. Materials
3,144.38
American Legion Hall
100.00
Memorial Day
156.30
Care-Town Clerk
30.00
Printing-Town Report
162.84
Printing-Town By-Laws
50.00
$3,643.52
Enterprises and Cemeteries :
Cemeteries
160.62
Water Commissioner's Salary
100.00
Water General Expense
3,609.23
$3,869.85
Debt and Interest:
Debt
2,000.00
Interest
449.91
$2,449.91
Temporary Loans
$35,000.00
Refunds :
Motor Vehicle Excise Taxes 266.24
$266.24
19
Agency, Trust and Investment :
Town Clerk, Dog Licenses, County
681.60
Myron O. Mowry Fund Purchase of Bonds 5,283.29
Added to the Myron O. Mowry Fund
796.71
Myron O. Mowry Fund Income
821.00
Cemetery Perpetual Care Funds
147.00
$7,729.60
State and County Taxes :
State Tax
3,797.50
State Audit 292.63
State-Parks and Reservations
66.86
State-Veteran's Exemption
11.74
County Tax
3,554.59
County T. B. Hospital
2,379.84
$10,103.16
$177,270.96
Balance January 1, 1937
9,122.41
Receipts, 1937
176,858.92
$185,981.33
Payments, 1937
177,270.96
Balance December 31, 1936
8,710.37
$185,981.33
Respectfully submitted
JOSEPH S. VIROSTEK
20
Auditor's Report
DEPARTMENT OF CORPORATION AND TAXATION 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, 1937, 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, As- sistant Director of Accounts.
Very truly yours, THEODORE N. WADDELL,
Director of Accounts.
21
Mr. Theodore N. Waddell
Director of Accounts
Department of Corporation and Taxation State House, Boston.
Sir :
In accordance with your instructions, I have made an audit of the books and accounts of the town of Douglas for the year ending December 31, 1937, and submit the following report thereon:
The records of the financial transactions of the several depart- ments receiving or disbursing money for the town, or committing bills for collection, were examined, checked, and verified by a comparison with the reports and the records in the town accountant's office.
The accountant's ledger was analyzed, the appropriation accounts being checked to the town meeting records of appropriations and transfers voted. A balance sheet, showing the financial condition of the town on December 31, 1937, was prepared and is appended to this report.
The books and accounts of the town treasurer were examined and checked. The cash book was footed, and the recorded receipts were analyzed and compared with the accountant's ledger and with the records of the departments making payments to the treasurer. The payments were compared with the selectmen's warrants author- izing the disbursements of town funds.
The payments of maturing debt and interest were verified by a comparison with the amounts falling due and with the cancelled securities on file.
The savings bank books and securities representing the invest- ments of the various trust funds in the custody of the town treasurer were examined and listed and the income was proved.
The treasurer's cash balance on January 26, 1938, 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 trans- ferred to the tax title account were verified. Further verification of the tax titles as listed was made by checking with the records in the Registry of Deeds.
22
The books and accounts of the collector of taxes were examined and checked in detail. The commitment lists were added and recon- ciled with the warrants of the assessors committing the taxes for col- lection, the abatements as recorded were compared with the asses- sors' records of abatements granted, and the outstanding accounts were listed and reconciled with the accountant's ledger accounts.
Further 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.
It was noted that expenditures amounting to $6,380.10 have been made for Chapter 81 and 90 Highway work in excess of the amount available on December 31, 1937. A temporary loan in anticipation of reimbursement due the town from the State and the County could have been issued under Section 6-A, Chapter 44, General Laws.
The securities representing the investment of the Devise of Moses Wallis, in the custody of the elected agent, were examined and checked. The income was verified and the disbursements were proved.
The records of licenses and permits issued by the selectmen and town clerk were examined and checked, and the payments to the State and the town treasurer were verified.
The surety bonds of the officials required by law to furnish them were examined and found to be in proper form.
In addition to the departments mentioned, the books and accounts of the sealer of weights and measures, the fire, health, public welfare, school, library, and water departments were examined and checked, and the payments to the treasurer were verified.
In addition to the balance sheet, there are appended tables showing a reconciliation of the treasurer's cash, summaries of the tax and departmental accounts, together with tables showing the trust fund transactions.
For the co-operation extended by the several town officials during the process of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted, HERMAN B. DINE,
Assistant Director of Accounts.
23
Report of Agent Moses Wallis Devise
To the Town of Douglas For the Year Ending December 31, 1937 -
The Agent charges himself with amounts due the Devise January 1, 1937, as follows :
Los Angeles School District Bonds, 5% 16,201.50
Amortization
497.28
15,704.22
City of Detroit Bonds 4 1/2 %
5,250.00
Amortization
99.13
5,150.87
Jersey City Water Bonds 4 1/2 %
5,231.50
Amortization
75.12
5,156.38
Whitinsville National Bank
2,414.54
Dividend Bonds, Detroit
150.00
28,576.01
Value to keep permanent
27,502.43
Due Town Treasurer The Agent has received as follows:
1,073.58
1937
Balance
2,564.54
Feb. 6 County of Los Angeles, Interest
375.00
Apr. 1 Jersey City, Interest 112.50
Aug. 6 County of Los Angeles, Interest 375.00
Aug. 2 City of Detroit, Interest
4.88
Oct. 1 Jersey City, Interest
112.50
Oct.
4 City of Detroit, Interest
225.00
1,204.88
$3,769.42
24
The Agent has paid out as follows:
1937
June 22 Town Treasurer
1,073.58
Dec. 16 Salary, Agent
75.00
Balance
. 2,620.84
3,769.42
PRESENT VALUE OF DEVISE
$15,000.00 Los Angeles School District
Bonds, 5 %
16,201.50
Amortization
538.72
$15,662.78
5,000.00
Jersey City Water Bonds 4 1/2 %
5,231.50
Amortization
81.38
5,150.12
$5,000.00
City of Detroit Bonds 4 1/2 %
5,250.00
Amortization
107.75
5,142.25
Whitinsville National Bank
2,470.84
Dividends Bonds, Detroit
150.00
28,575.99
Value to keep permanent
27,502.43
Due Town Treasurer
1,073.56
Respectfully submitted,
GILBERT W. ROWLEY,
Agent.
25
Town Clerk's Report
To the Citizens of the Town of Douglas:
Following is my fourth Annual Report as Town Clerk:
MARRIAGES, 1937
February
9 Bryan Francis Sherry of Medway, Mass., and Hazel A. McCann of Douglas, Mass. Rev. George V. O'Rourke, East Douglas, Massachusetts.
March
14 Warren Buell Perry of Brattleboro, Vt., and Ruth Agnes Lowell of White Plains, N. Y. Joseph S. Virostek, Justice of the Peace. April
3 Francis William Slattery of E. Providence, R. I., and Mildred Piepszak of East Douglas, Mass. Rev. George V. O'Rourke, East Douglas, Mass.
3 Edward A. Therrien of East Douglas and Wanda Prybyla of Northbridge, Mass. Rev. William Joseph Lucey, South Grafton, Massachusetts.
10 Winfred C. Hall and Ruth Wellman, both of East Douglas, Mass. Joseph S. Virostek, Justice of the Peace.
24 Bennie Dtugocenski of Uxbridge and Mary Bahleda of East Douglas, Mass. Rev. George V. O'Rourke, East Douglas, Mass. May
1 Kenneth Edward McMahon and Hildegarde Julia Williamson, both of East Douglas, Mass. Rev. Vernon H. Deming, North Attleboro, Mass.
1 Henry P. Cuppola of East Douglas, Mass., and Alice L. Cenedella of Milford, Mass. Rev. John Golden, Milford, Mass.
10 William N. Chomes and Edna L. Doyon, both of East Douglas, Mass. Rev. George V. O'Rourke, East Douglas, Mass.
15. John V. Manyak and Catherine P. Kolumber, both of East Douglas, Mass. Rev. George V. O'Rourke, East Douglas, Mass.
15 Alvin Peter Clark of East Douglas, Mass., and Alicia Harriet Dziok of Woonsocket, R. I. Rev. Walter J. Rozpad, Woon- socket, R. I.
June 12 Stanley A. Bennett of Uxbridge, Mass., and Eveline L. Hickey of East Douglas, Mass. Rev. Roy B. Wintersteen, Uxbridge, Massachusetts.
26
12 Alexander R. Johnston and Eleanor E. Olson, both of East Douglas, Mass. Rev. Harry F. Tuttle, East Douglas, Mass. 19 Arthur J. Thibeault of Oxford, Mass., and Julia Minior of Douglas, Mass. Rev. Harry F. Tuttle, East Douglas, Mass.
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