USA > Massachusetts > Essex County > Merrimac > Town Annual Report of the Officers of the Town of Merrimac 1925 > Part 1
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ANNUAL REPORT
of the
Town of Merrimac
MERR
OF
VMOL
MASS
INCOR
1876.
PORATED
For the Year Ending December 31
1925
AMESBURY, MASS. Amesbury Publishing Co. 1926
ANNUAL REPORT
of the
Town of Merrimac
E
R.
O
A
TOW
...
MASS
INCOF
1876.
RATED
For the Year Ending December 31
1925
AMESBURY, MASS. Amesbury Publishing Co. 1926
... .
TOWN OFFICERS
Selectmen and Overseers of the Poor Ernest W. Haskell M. Sargent Waterhouse James W. Bailey
Assessors
George Crofut, appointed. Term expires 1926
Andrew K. Roberts, deceased.
Chester Whiting Term expires 1927
Clifford R. Howe. Term expires 1928
Town Clerk . . Clifton B. Heath Town Treasurer Richard A. Sargent
Tax Collector A. Raymond Waterhouse
Municipal Water Commissioners
Warren A. Bailey. . Term expires 1926
William H. Franklin, Jr. Term expires 1927
Willis H. Scott. Term expires 1928
Municipal Light Commissioners
Willis H. Scott.
Term expires 1926
Warren A. Bailey. Term expires 1927
William H. Franklin, Jr .. Term expires 1928
School Committee
Harry A. Pease Term expires 1926
Fred E. Sweetsir Term expires 1927
Willard T. Kelley Term expires 1928
Trustees of Cemeteries
Homer R. Sargent. Term expires 1926
Clarence O. Libby. Term expires 1927
Richard A. Sargent. Term expires 1928
TOWN REPORT
Trustees of Public Library
Frank E. Walker. . Term expires 1926
Herbert O. Delano Term expires 1926
Laura R. Jewell. Term expires 1927
W. B. Sargent
Term expires 1927
John B. Judkins. Term expires 1928.
Alvin F. Heath. Term expires 1928.
Trustees of Kimball Park
Harry A. Pease ..
Term expires 1926;
Richard A. Sargent.
.Term expires 1927
Herbert C. McIlvin Term expires 1928
Registrars of Voters
Clifton B. Heath
Charles A. Noyes
J. H. Parker Thorneil® Isaac A. Williams.
Constables
James P. Donahue Leon L. Dow
Joseph Work Bray
Police Department Chief of Police, James P. Donahue Night Watch, James P. Donahue
Special Police
Leon L. Dow
Frank H. Hargraves
Clarence O. Libby Oran W. Burke
Joseph W. Bray
George G. Hall George Crofut James Howe James F. Pease Leslie Dore
Inspector of Animals Fred H. G. Chase
Inspector of Slaughtering Fred H. G. Chase
Inspector of Milk Fred H. G. Chase
1
4
TOWN REPORT
Inspector of Wires D. Edward Flynn
Sealer of Weights and Measures Frank H. Hargraves
Tree Warden and Moth Superintendent Charles R. Ford
Forest Warden Aaron A. Hume
Burial Agent Benjames C. Flanders
Fish and Game Warden James C. Pease
Moderator Clarence O. Libby
Sworn Weighers
Byron H. Sargent
Edward S. Preble
Alice J. Hoyt
Engineers of the Fire Department
Aaron A. Hume Arthur Ollis
Fred O. Bailey
Superintendent of Streets Edward C. Emerson
Surveyors of Lumber and Measurers of Wood and Bark Edgar Sargent John C. Currier
Byron H. Sargent
,
5
TOWN REPORT
APPROPRIATIONS RECOMMENDED FOR 1926
Tuberculosis hospital,
$507.93
Support of poor,
4,000.00
Soldiers' relief,
500.00
Fire Department-
Board of engineers,
200.00
General maintenance, etc.,
2,600.00
Forest warden,
100.00
Highways,
5,500.00
Snow removal,
2,000.00
Rocks bridge,
1,500.00
New sidewalks,
400.00
Sidewalk, railing and bridge maintenance,
400.00
Tree warden,
150.00
Public library,
750.00
Miscellaneous,
1,000.00
Cemeteries,
1,400.00
Water Department-
Water in town buildings,
100.00
Hydrant service,
2,370.00
Construction,
250.00
Maintenance,
95.68
Light Department-
Municipal buildings,
499.68
Street lights,
1,261.58
Bonding town officers,
170.00
Suppression of moths,
1,014.54
Board of health,
250.00
Memorial Day-
Disposal of G. A. R.,
100.00
Disposal of American Legion,
100.00
Insurance,
1,444.88
6
TOWN REPORT
Repairs on town hall,
500.00
Maintenance on town hall,
650.00
Police department,
3,100.00
District health nursing service,
1,700.00
Printing,
700.00
State aid,
288.00
School department,
28,000.00
Town Officers-
Selectmen and overseers of poor,
750.00
Assessors,
700.00
Town clerk,
200.00
Town treasurer,
300.00
Tax collector,
670.00
Registrars,
110.00
Auditor,
100.00
Election officers,
220.00
Inspector of animals,
100.00
Inspector of slaughtering,
50.00
Inspector of wiring,
100.00
Sealer of weights and measures,
75.00
Moderator,
15.00
Inspector of milk,
25.00
Town counsel,
100.00
WILLIS H. SCOTT. JOHN B. JUDKINS. A. RAYMOND WATERHOUSE. GEO. A. TITCOMB.
JOHN K. SARGENT
7
TOWN REPORT
APPROPRIATIONS MADE AT ANNUAL TOWN MEETING, 1925
Maintenance of Essex County Hospital,
$ 517.43
Support of poor,
3,500.00
Soldiers' Relief,
100.00
Fire Department :
Salaries of engineers,
200.00
General maintenance,
2,600.00
Forest warden,
100.00
Highways,
5,500.00
State assessment for investigation of sewer dis-
posal in the Merrimac Valley,
79.27
Snow and washouts,
2,000.00
Rocks bridge,
320.00
New sidewalks,
200.00
Railing and bridge maintenance,
400.00
Tree warden,
150.00
Public library,
750.00
Miscellaneous,
1,200.00
Cemeteries,
800.00
Light Department: .
Lighting town buildings,
1,099.52
Lighting streets,
894.54
Water Department :
Water in town buildings,
·100.00
Hydrant service,
2,370.00
Construction,
250.00
- Maintenance,
40.21
Bonding town officers,
173.00
Suppression of moths,
800.97
Board of health,
250.00
8
TOWN REPORT
Memorial Day :
G. A. R., American Legion,
100.00
100.00
Insuring town property,
985.00
Repairs on town hall,
500.00
Maintenance of town hall,
500.00
Police Department :
Chief of police,
400.00
Night watchman,
1,600.00
Maintenance,
1,100.00
District health nursing service,
1,250.00
School Department :
Salaries school committee,
175.00
School committee expenses,
25.00
Salary superintendent of schools,
625.00
Superintendent expenses,
100.00
Enforcement of law and supplies,
75.00
Cleaning and supplies,
250.00
Fuel
1,800.00
Janitors' salaries,
950.00
Salaries-High school teachers,
5,825.00
Salaries-Grade teachers,
11,150.00
Salaries-Special teachers,
600.00
Books and supplies,
1,325.00
New equipment,
300.00
Sundries,
100.00
Health,
400.00
Transportation,
2,350.00
Transportation insurance,
350.00
Repairs on school buildings,
1,000.00
Town Officers :
Selectmen and overseers of the poor,
750.00
Assessors,
700.00
Town clerk,
200.00
Town treasurer,
300.00
Tax collector,
600.00
Registrars of voters,
110.00
9
TOWN REPORT
Auditor,
100.00
Election officers,
100.00
Inspector of animals,
100.00
Inspector of slaughtering, ..
50.00
Inspector of wiring,
100.00
Sealer of weights and measures,
75.00
Moderator;
15.00
Inspector of milk,
25.00
Town forest work,
300.00
Setting out trees on streets,
50.00
Cutting cord wood on town forest,
300.00
Cutting bushes on roadsides,
200.00
50th anniversary observance,
1,500.00
Gamewell motor generator battery set,
1,300.00
Fences Church Street cemetery;
5.00.00
Continuation of Cobbler's Brook drain,
1,000.00
Lights for all-night lighting,
300.00
Bear Hill water extension;
1,200.00
Abbott Street light extension,
100.00
Water extension-Pleasant Street, Port,
300.00
Light extension-Church Street,
1,010.00
Piano for Sargent hall,. 300:00
Macadamizing Broad Street (from treasury),
6,000.00
Special fund from state-to. American Legion,
1,241.68
Heating town hall, ..
1,800:00
Storehouse,
1,500.00
CLIFTON B. HEATH,
Town. Clerk. .
-
10
TOWN REPORT
1925 JURY LIST
As prepared by the Selectmen of Merrimac in compli- ance with Chap. 234, Sec. 4, of the General Laws.
George L. Aldrich, Merrimac St., Agent. Andrew H. Austin, Main St., Auto Worker. John E. Bean, School St., Electrician.
Fred H. G. Chase, Green St., Carpenter. Frank B. Clement, Forest St., Draftsman.
"James T. Colgan, Bear Hill St., Shoeworker. Martin B. Crane, Main St., Blacksmith. Henry P. Davis, Church St., Metalworker. Roswell J. Eaton, Merrimac St., Plater. Albert E. Ellis, Prospect Hill, Auto Worker. Fred B. Follansbee, Main St., Painter. J. Duncan How, Merrimac St., Salesman. Nathan Huntington, Main St., Auto Trimmer. Charles E. Hoyt, Grove St., Painter. Joseph Hosford, Locust St., Painter. Rollo E. Lane, Nichols St., Retired. George W. J. Murphy, Church St., Retired. Fred G. Newton, Main St., Retired. Charles A. Noyes, School St., Retired. James F. Pease, Church St., Auto Painting. George A. Sargent, Bear Hill, Farmer. S. Bixby Sargent, Merrimac St., Farmer. Fred C. Twombly, Grove St., Painter.
Isaac A. Williams, Merrimac St., Woodworker
* Drawn during the year.
11
TOWN REPORT
SELECTMEN'S REPORT
The Selectmen and Overseers of the Poor of the Town of Merrimac herein submit their annual report for the fiscal year ending December 31, 1925. All bills received were paid before closing our books.
POOR DEPARTMENT
Appropriation,
$3,500.00
Expended :
Cash,
$ 156.00
Fuel,
289.87
Board,
2,274.17
Medical attendance,
168.00
Medical supplies,
52.80
Clothing,
71.22
Hospital care,
371.64
Nursing,
33.00
Food,
381.04
Rent,
208.00
Burials,
93.00
Transportation,
10.00
Miscellaneous,
29.35
Total,
$4,138.09
Overdrawn,
638.09
Received and due from State,
$ 510.89
From Town of Brookline,
251.60
$ 762.49
SOLDIERS' RELIEF
-
Appropriation,
$ 100.00
Water rates,
$ 6.00
12
TOWN REPORT
Miscellaneous,
2.00
Burial,
70.00
Fuel
8.00
Food,
4.90
Hospital,
80.00
Total,
$ 170.90
Overdrawn,
70.90
Due from State for burial,
60.00
STATE AID
Expended :
$ 606.00
· Due from State,
606.00
, STATE ASSESSMENT SEWERAGE DISPOSAL Appropriation,
$ 79.27
" Expended,
79.27
ROCKS BRIDGE
Appropriation,
$ 320.00
Expended,
$ 338.05
Overdrawn,
18.05
TOWN OFFICERS
Expended
Appro.
Selectmen :
E. W. Haskell,
$450.00
$ 750.00
Moses .S. Waterhouse,
192.60
J. W. Bailey,
106.30
.-
$ 748.90
Assessors :
Clifford R. Howe,
$313.33
700.00
A. K. Roberts,
53.33
Chester E. Whiting,
212.33
$ 578.99
Registrars of Voters :
Clifton B. Heath,
$35.00
110.00
Isaac A. Williams,
25.00
: 13
TOWN REPORT
J. H. P. Thornell,
25:00
Charles A. Noyes 25.00
$ 110.00
Town Clerk :
Clifton B. Heath, $200.00
200.00
Town Treasurers:
Richard A. Sargent,
$250.00
300.00
Frank E. Walker,
50.00
$ 300.00
Tax Collector :
A. Raymond Waterhouse,
592.31
600.00
Auditor :
Harold Whiting,
$25.00
100.00
Inspector of Animals :
F. H. G. Chase,
$100.00
100.00
Charles Welch, 8.33
$ 108.33
Inspector of Milk :
F. H. G. Chase,
25.00
Inspector of Wiring :
$100.00
100.00
D. Edward Flynn, Sealer of Weights and Measures :
Frank H. Hargraves,
$ 75.00
75.00
Moderator:
Clarence O. Libby,
$ 15.00
15.00
Inspector of Slaughter- ing :
F. H. G. Chase,
$ 50.00
50.00
Charles Welch,
6.25
$ 56.25
$2,909.78
$3,125:00
Balance,
$ 215.22
Received :
From State on Inspector of Animals' Salary, $ 50.00
-
14
TOWN REPORT
ELECTION OFFICERS
Appropriation,
$ 100.00
J. Duncan Howe, $ 8.00
Grace A. C. Peaslee, 8.00
Fred S. Newton, :
5.00
Mable Knight,
3.00
Louis B. Davis,
8.00
Charles Staples,
5.00
James F. Pease,
8.00
Nora Dwyer
8.00
John K. Sargent,
8.00
Leon Morrison,
5.00
Fred C. Twombley,
3.00
$69.00
Balance, 31.00
BONDING TOWN OFFICERS
Appropriation, Expended :
$ 173.00
Manager Water and
Light D'pt. Bond, $ 2.50
Collector Water and
Light D'pt. Bond,
12.50
"Treasurer,
50.00
Town Clerk, 4.00
Tax Collector,
100.00
$
169.00
Balance,
4.00
TOWN HALL MAINTENANCE
Appropriation,
$ 500.00
Janitor,
$ 50.04
69 openings at $3.00,
207.00
Putting up booths,
4.00
Repairs,
38.58
Lights,
14.58
15
TOWN REPORT
Fuel,
211.51
Miscellaneous,
6.65
$
632.36
Overdrawn,
$ 132.36
Receipts :
10 openings at $11.00, $110.00
First National Bank, 300.00
Water and Light
Dept. Rent,
168.00
$
578.00
TOWN HALL REPAIRS
Appropriation, $ 500.00
Fire Extinguishers,
1
$ 48.00
Plastering, 41.15
Painting,
61.81
Electric Wiring, 6.95
Carpenter and Mason, 257.50
Plumbing,
17.53
$ 432.94
Balance,
67.06
SARGENT HALL HEATING SYSTEM
Appropriation,
$1,800.00
W. H. Franklin, $1,800.00
SUPPORT OF TRUANTS
Essex Co. Training School, $ 76.28
BOARD OF HEALTH
Appropriation, $ 250.00
Expended :
Payroll
$
204.70
Gravel,
.90
Pipe,
8.52
Cement,
21.60
Lumber,
8.53
16
TOWN. REPORT
Burying animals,
7.00
Overdrawn,; .
1.
CEMETERIES
Appropriation,
$ 800.00
Expended :
Payrolls,
$1,400.45
Overdrawn,
$
600.45
Receipts :
Care of private lots,
25.00
Perpetual care of lots, 351.50
Total,
$ 376.50
CHURCH ST. CEMETERY FENCE
Apropriation,
$ 500.00
Expended :
Wick wire fence,
$ 463.00
Paint,
14.00
Payroll,
11.20
$
489.20
Balance,
$ 10.80
NOTES AND INTEREST
Nótes issued in anticipation of rev-
enue,
$40,000.00
Interest received,
827.03
$40,827.03
Merrimac Savings Bank, land damage notes, 1,000.00
Merrimac Savings Bank, land damage interest, $124.14
Institute of Savings T. B. Hospital notes, 2,000.00
Institute of Savings T. B. Hospital in- terest, : 306.25 .
Institute of Savings pump notes, 1,000.00
$ 251.25 $ 1.25
17.
TOWN REPORT
Institute of Savings pump interest, 160.00 C. D. Parker & Co. anticipation of rev- enue notes, 35,000.00
$586.39- $39,000.00
PUBLIC HEALTH NURSE;
Appropriation,
$1,250.00
Expended :
Nurse salary, $1,383.90.
Transportation, 25.11
Supplies, 7.77
Rent,
91.00
Telephone,
14.00
Lights,
.8.40
Miscellaneous, 3.30
$1,533.48
Overdrawn,
$ 303.48
Received :
Private patients, $ 339.87
Metropolitan Ins. Co.,
65.65
$ 405.52
HIGHWAY STORE HOUSE
Appropriation, $1,500.00
Willard T. Kelley as per contract, $1,500.00
Extra work, 75.00
Overdrawn, 75.00
MISCELLANEOUS
1
Appropriation, $1,200.00
Expended :
Selectmen : Office supplies, print- ing and postage, $ 99.57 Telephone, 108.00
18
TOWN REPORT
Transportation,
47.80
$ 256.07
Assessors :
Printing office
sup-
plies and postage,
$
143.31
Transportation,
7.00
Express,
.41
Recording deed and
examining titles,
79.73
$ 230.45
Treasurer :
Printing office sup-
plies and postage, $ 50.07
Check book,
10.00
$ 60.07
Town Clerk :
Printing office sup-
plies and postage, $ 12.78
Telephone,
4.26
$ 17.04
Tax Collector:
Printing office sup-
plies and postage, $ 58.95
Publication,
14.00
$ 72.95
Sealer of Weights and Measures :
Blanks, $ 2.08
Measuring equipment, 62.78
Express,
5.01
$ 69.87
19
TOWN REPORT
Registrars :
Printing, $ 3.00
Elections :
Printing, $ 93.00
Reporting and record-
ing births, deaths,
and marriages,
111.75
Town Counsel, 110.71
Swearing town of-
ficers and acknowl- edgments,
26.75
Serving notices,
60.96
Certifying notes,
8.00
Taking census,
94.08
Painting signs,
8.00
Tax refunds,
297.00
Repairing fountain,
17.79
Town reports,
182.00
$1,719.49
·Overdrawn,
$ 519.49
MISCELLANEOUS RECEIPTS
Licenses :
Revolver,
$ 4.50
Dance,
18.00
Peddlers,
48.00
Milk,
4.00
Victualers,
9.00
Moving pictures,
25.00
Junk dealers,
50.00
Garage and gas tanks,
12.00
Miscellaneous,
17.00
$ 197.50
Sealer of weights and measures fees, 45.88
Court fees,
617.50
$ 760.88
20
TOWN: REPORT
INSURING TOWN PROPERTY
Appropriation, Expended :
Fire insurance,
$1,110.49 :
Compensation-Employees,
298.35
Liability,
94.75
Overdrawn,
$ 518.59
MEMORIAL DAY
Appropriation, $ 200.00
B. C. Flanders, Q. M. G. A. R. Post, $ 100.00
Howard Lovell, treasurer Ameri- can Legion Post,
100.00
Total expended,
200.00.
SUPPRESSION OF MOTHS
Appropriation,
$ 800.97
Assessed for private work,
211.57
Payrolls,
$ 805.75
$1,012.54
Schedule,
172.90
$
978.65
Balance,
$
33.89
TOWN FOREST
Appropriation,
$ 300.00
Balance 1924 appropriation,
863.50
$1,163.50
Expended :
Land from Thomas Hoyt estate,
$ 950.00
Payrolls,
200.25
Freight,
10.27
$1,160.52 $ 2.98 .
Balance,
$ :985.00
:
$1,503.59
21
TOWN REPORT
SETTING TREES ON ROADSIDE
Appropriation, $ 50.00
Expended : Payroll, $ 43.75
Balance, 6.25
CUTTING CORD WOOD IN TOWN FOREST Apropriation, Expended : Payroll, $ 23.50
$ 300.00
Balance,
276.50
CUTTING BRUSH ON ROADSIDE
Appropriation,
$ 200.00
Expended :
Payrolls, $ 192.50
Balance,
7.50
TREE WARDEN
Appropriation,
$ 150.00
Expended :
Payrolls,
$ 134.00
Balance,
16.00
FOREST WARDEN
Appropriation,
$ 100.00
Expended ;
Payrolls,
$ 107.50
Overdrawn, 7.50
COBBLER BROOK DRAIN
Appropriation,
$1,000.00
Expended :
Segement blocks, $ 538.30
Freight,
162.97
Cement,
63.00
Payrolls,
281.12
Overdrawn,
$1,045.39 €- 45.39
22
TOWN REPORT
GAMEWELL MOTOR GENERATOR BATTERY
Appropriation,
$1,300.00
Expended :
Gamewell Co., battery,
$1,180.95
Freight,
6.72
Labor,
19.65
Stock,
12.44
Balance,
PIANO SARGENT HALL
Appropriation,
Expended :
Piano,
$ 300.00
SPECIAL FUND FROM STATE VOTED TO AMERICAN LEGION
Appropriation, $1,241.68
Deposited Merrimac Savings Bank, $1,241.68
ESSEX COUNTY SANATORIUM
Appropriation,
$ 517.43
Refund from Essex County,
3,773.94
Expended :
Maintenance, $ 517.43
Deposited Merrimac Savings
Bank,
3,773.94
Total,
$4,291.37
$4,291,37
HIGHWAY DEPARTMENT
Appropriation,
$5,500.00
Received from the State,
2,250.00
Total,
$7,750.00
Expended :
Payroll,
$5,748.51
Gravel, 175.80
$1,219.76 $ 80.24
$ 300.00
23
TOWN REPORT
Repairs on tools,
28.05
Miscellaneous, .
6.86
Survey,
15.00
Supplies,
104.21
Freight,
9.25
Asphalt,
1,201.77
Pipe-Catch basin grates
370.36
Tools,
63.22
Stone,
7.50
Total expended,
$ 7,730.53
Balance,
$
19.47
Sidewalks, Railings and Bridges
Appropriation,
$
400.00
Expended :
Payrolls,
$ 352.50
Balance,
47.50
Permanent Sidewalks
Appropriation, Assessed to abutters,
$ 200.00
128.55
$ 328.55
Payrolls,
$ 186.30
Asphalt,
30.24
Freight,
5.45
Crushed stone,
35.10
257.09
Balance,
$
71.46
Snow and Washouts
Appropriation,
$ 2,000.00
Payrolls,
$ 1,205.85
Transportation,
1.89
Repairs on tools,
17.00
Sidewalk plow,
70.00
Miscellaneous,
19.09
24
TOWN - REPORT
Truck maintenance,
252.34
Balance,
$ 1,566.1.7 $ 433.83
Macadamizing Broad Street
Appropriation,
$ 6,000.00
Received from State,
5,309.91
Received from County,
5,3,09.92
$16,619.83
Expended .:
Payrolls,
$ 5,540.01
Crushed stone,
2,027.04
Freight,
1,821.76
Hauling stone,
973.80
Gravel for subgrade,
2,722.09
Tools,
68.93
Pipe and catch basin grates,
541.94
Miscellaneous,
131.35
Fuel,
174.52
Cement and bricks,
322.20
Legal expenses,
102.41
Asphalt,
1,428.25
$15,854.30
Balance unexpended,
$ 7.65.53
50th Anniversary Observance
Appropriation,
$ 1,500.00
Taxes
County tax,
$ 4,102.25
State tax,
4,200.00
$ 8,302.25
25
TOWN REPORT
BALANCE SHEET
Appropriated and Received $ 4,157:99
Expended $
Poor,
4,138.09
Soldiers' relief,
160.00
170.90
State aid,
648.00
606.00
Board of health,
250.00
251.25
Cemeteries,
1,176.50
1,400.45
Church St. cemetery fence,
500.00
489.20
Rock's bridge,
320.00
338.05
Public health nurse,
1,655.52
1,533.48
Highway,
7,750.00
7,730.53
Sidewalks, railings and bridges,
400.00
352.50
Snow and washouts,
2,000.00
1,566.17
Cobbler Brook drain,
1,000.00
1,045.09
Macadamizing Broad Street,
16,619.83
15,854.30
Town hall maintenance,
1,078.00
732.36
Town hall repairs,
500.00
432.94
*Town hall heating system,
1,800.00
1,800.00
#Highway storehouse,
1,500.00
1,575.00
Public library,
821.69
772.75
Interest Liberty Bonds,
116.87
116.87
Insurance,
985.00
1,503.59
Forest warden,
100.00
107.50
Bonding town officers,
:173.00
169.00
Suppression of moths,
1,105.07
978.65
Tree warden,
150.00
134.00
Police,
3,717.50
3,166.10
Miscellaneous,
1,960.88
1,719.49
Election officers,
100.00
69.00
Support of truants,
76.28
T. B. Hospital maintenance,
517.43
517.43
T. B. Hospital refund,
3,773.94
3,773.99
Memorial fund,
1,241.68
1,241.6S
Piano for Sargent hall,
300.00
300.00
Sewerage disposal investigation,
79.27
79.27
Notes and interest,
40,827.03
39,586.39
26
TOWN REPORT
Town forest,
1,163.50
1,184.02
Cutting cordwood,
300.00
23.59
Setting trees side of road,
50.00
43.75
Cutting brush side of road,
200.00
192.50
Town officers,
3,175.00
2,909.78
Memorial Day,
200.00
200.00
Kimball Park,
61.30
61.30
Fire alarm battery,
1,300.00
1,219.76
Taxes,
8,302.25
8,302.25
Permanent sidewalks,
328.54
257.09
Fiftieth anniversary,
1,500.00
$114,065.79
$108,622.51
*Appropriated but not assessed.
Reserve Fund
Balance January 1, 1925,
$15,319.47
From 1925 balance sheet,
2,143.28
Overlay,
3,195.02
December assessment,
88.50
Balance from School dept.,
3.67
$20,749.94
Taken from treasury, 1924,
$ 10,000.00
Appropriated from treasury, 1925,
10,800.00
Overdrawn Fire Dept.,
73.94
Abatements, 1924,
263.61
Abatements, 1925,
391.70
$21,529.25
No balance December 31, 1925.
FINANCIAL STATEMENT
Assets
Cash in treasury, Uncollected taxes,
$ 8,761.24
14,020.45
Due from State account of poor,
277.77
27
TOWN REPORT
Due from State account State aid,
606.00
Funds in Merrimac Savings Bank :
T. B. Hospital refund,
1,773.94
War bonus poll tax refund, 1,241.68
Electric Light Dept. depreciation fund ,
3,075.87
Electric light reserve,
6,399.23
Electric light bills receivable,
5,673.93
$41,830.11
Liabilities
Water bonds,
$ 24,500.00
Electric light bonds,
500.00
Land damage notes,
2,000.00
Water notes,
1,400.00
T. B. Hospital bonds,
6,000.00
Fire Dept. equipment bonds,
3,000.00
Unpaid bills :
Electric Light Dept.,
1,679.05
All other departments,
350.00
Outstanding checks,
855.00
Anticipation of revenue note,
5,000.00
$45,284.05
Net indebtedness,
$ 3,453.94
The increase in valuation from $2,002,000.00 to $2,536,000.00 placed on the town by the State will cause a loss of aid in the Highway and School Departments unless the laws controlling those allotments are amended by the legislature. The appropriations are recommended on the basis that some of the bills filed will be passed and we hope to know definitely by the town meeting. If they are not passed a larger appropriation will be necessary for these departments, if they are to be maintained at their present standard.
In accordance with a vote of the town the Division of Accounts will install a state system of accounting shortly
28
TOWN REPORT
after March 1st, and the question of appointing an ac- countant will come up at the town meeting.
Respectfully submitted,
ERNEST W. HASKELL, MOSES S. WATERHOUSE, JAMES W. BAILEY, Selectmen of Merrimac.
29.
TOWN REPORT
STATE AUDITOR'S REPORT
To the Board of Selectmen,
Mr. Ernest W. Haskell, Chairman, Merrimac, Massachusetts.
Gentlemen :
I sumbit herewith my report of an audit of the ac- counts of the Town of Merrimac for the period from Jan- uary 1, 1924, to September 28, 1925, made in accordance with the provisions of Chapter 44, General Laws. This re- port is in the form of a report made to me by Mr. Edward H. Fenton, Chief Examiner of this Division.
Very truly yours,
THEODORE N. WADDELL, Director of Accounts.
Mr. Theodore N. Waddell, Director of Accounts,
Department of Corporations and Taxation, State House, Boston.
1 Sir :
As directed by you, I have made an audit of the books and accounts of the Town of Merrimac for the pe- riod from January 1, 1924 to September 28, 1925, and sub- mit. the following report thereon :-
The financial transactions of the town, as recorded on the books of the several departments receiving or dis- bursing money for the town, or committing bills for cool- lection, were examined and checked for the period cov- ered by the audit.
The appropriations voted by the town, as shown by
30
TOWN REPORT
the town clerk's records, were listed, a comparison being made with the aggregate of charges against the several appropriations. It was found that a number of accounts. had been overdrawn, which is in violation of Section 31,. . Chapter 44, General Laws, which is as follows :-
No department of any city or town, except Boston, shall incur liability in excess of the ap- propriation made for the use of such depart- ment, except in cases of extreme emergency in- volving the health or safety of persons or prop- . erty, and then only by a vote in a city of two- thirds of the members of the city council, and in a town by a vote of two-thirds of the selectmen.
The Board of Selectmen in a town is, in reality, the Director of the Municipal Corporation, and should have at its service books and records which will furnish com- plete information as to the finances of the town, in order that as much time as possible may be given to selecting the work most essential to be done with the means at hand.
At the annual town meeting in 1923 the town voted to petition the Director of Accounts for the installation of an accounting system. Under authority of this vote the system will be installed during the coming year, and in order that the best results may be obtained from the sys- tem when installed, I would earnestly recommend that the selectmen give consideration to the advisability of asking the town at the next town meeting to authorize them to appoint a town accountant in accordance with the pro- visions of Sections 55 to 61, Chapter 41, General Laws.
In checking the town clerk's records of town meet- ing it was voted that at the annual town meeting of 1925 appropriations aggregating $10,800.00 were voted to be taken from the free cash in the treasury. Although the treasurer's accounts showed a balance of $16,614.87 at the close of the year 1924, this did not represent free cash available for appropriation, as the balance in-
31
TOWN REPORT
cluded more than $12,000 belonging to the Electric Light and Water Departments. As a result of these appropria- tions, tne surplus revenue account has been reduced to the point where there is insufficient surplus to provide for the overdrawn accounts of 1925, thereby leaving an actual deficit of revenue which must be provided for, in order that the treasurer may comply with the provisions of Chapter 44, General Laws, in the payment of revenue loans.
It was also noted that an error was made in deter- mining the amount to be raised by taxation in 1925, so that $3,000 of the appropriations voted by the town was not raised. This amount will have to be provided for in the next annual assessment.
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