Town Annual Report of the Officers of the Town of Palmer, Massachusetts 1928, Part 1

Author:
Publication date: 1928
Publisher:
Number of Pages: 214


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ANNUAL REPORTS


OF THE


TOWN OFFICERS


OF THE


Town of Palmer


AND OF THE


Receipts and Expenditures for the Year Ending December 31, 1928


PRINTED BY PALMER REGISTER, INC. PALMER, MASS.


ANNUAL REPORTS


OF THE


TOWN OFFICERS


OF THE


Town of Palmer


AND OF THE


Receipts and Expenditures for the Year Ending December 31, 1928


PRINTED BY PALMER REGISTER, INC. PALMER, MASS.


3


TOWN OFFICERS-1928


Selectmen, 1 year ANDREW B. RATHBONE, Chairman LUDWIK MARHELEWICZ CHARLES A. CALLAHAN


Assessors


DANIEL V. FOGARTY, Chairman Term expires 1930


HENRY L. HOLDEN 1931


DENNIS E. O'CONNOR


1929


Board of Public Welfare


PATRICK H. McKELLIGOTT, Chairman


Term expires 1929


THOMAS W. MANFIELD


1931


Charlies Giroux, M. D.


1930


Town Clerk


JOHN T. BROWN Term expires 1930


Town Treasurer, 1 year ROBERT L. McDONALD


Collector of Taxes, 1 year JOHN T. BROWN


Road Commissioners


THOMAS J. MORAN, Chairman Term expires 1931


HOMER A. SHAW 1930


JOHN J. CONWAY


1929


License Commissioners, 1 year MICHAEL J. SULLIVAN, 1 year OSCAR BRESSETTE NEIL McDONALD


1


4


Auditors, 1 year FRED S. POTTER WILLARD S. FRENCH ELMER J. THOMAS


Constables, 1 year


MICHAEL COLLINS THOMAS W. HOLT


JOHN H. DUNN JAMES H. MacGEACHEY STANLEY F. SALAMON


Tree Warden, 1 year JAMES H. MacGEACHEY School Committee GEORGE A. MOORE, M. D., Chairman


Term expires 1930


EVERETT P. JEWETT, M. D.


1930


ROBERT E. FAULKNER


1929


DENNIS J. HORGAN


1929


JOHN F. SHEA


66


1931


JEREMIAH J. KELLY


66


1931


FRANK S. GORDON*


66


1929


* Appointed to fill vacancy caused by resignation of Everett P. Jewett, M. D.


Board of Health


JACOB P. SCHNEIDER, M. D., Chairman


Term expires 1931


WILLARD C. HITCHCOCK 66 1930


M. WILLIAM HOLDEN


1929


Cemetery Commissioners


DAVID L. BODFISH, Chairman


Term expires 1929


ALDEN P. KNOWLTON


1930


ALBERT S. GEER


1930


Planning Board


HARRIE M. HOWE, Chairman


Term expires 1930


M. WILLIAM HOLDEN


1930


EDWIN J. DUNCAN


1931


MICHAEL J. SULLIVAN


66 1921


FRANK E. ALBRO


1929


HOMER A. SHAW


66 1929


5


State Auditors Report


June 5, 1928


Mr. Andrew B. Rathbone, Chairman,


Palmer, Massachusetts


To the Board of Selecmen :


Gentlemen :


I submit herewith my report of an audit of the ac- counts of the town of Palmer for the period from January 1, 1927 to February 20, 1928, made in accordance with the provisions of Chapter 44 of the General Laws. This re- port is in form of a report made to me by Mr. Edward H. Fenton, Chief Accountant of this Division.


Very truly yours,


THEODORE N. WADDELL


TNW/AMH


Director of Accounts


6


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 Palmer for the period from January 1, 1927 to February 20, 1928, and submit the following report thereon :-


The books and accounts in the bookkeeper's office were examined and checked in detail. The recorded receipts were compared with the reports of the treasurer, with the treasurer's cash book, and with the books and accounts of the several departments collecting money for the town or responsible for the committing of accounts to be collected ; and the recorded payments were verified by checking the approved bills and pay-rolls with the treasury warrants authorizing the treasurer to disburse town funds, the warrants being compared with the treasurer's books.


The appropriations were checked with the town clerk's records of town meetings and were found to have been correctly entered on the bookkeeper's ledger.


The ledger accounts were analyzed, the necessary correcting and adjusting entries were made, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on December 31, 1927.


7


A new ledger was opened as of January 1, 1928, and all transactions from January 1 to April 11, 1928, were subsequently entered therein.


Overdrawn accounts amounting to $1,743.13 were found in 1927, in which connection attention is called to Section 31, Chapter 44, General Laws, and to Chapter 248, Acts of 1926, which read as follows:


No department of any city or town, except Boston shall incur liability in excess of the appropria- tion made for the use of such department, except in cases of extreme emergency involving the health or safety of persons or property, 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.


Any city, town or district officer who know- ingly violates, or authorizes or directs any official or employee to violate, any provision of this chapter, or any other provision of general law relating to the incurring of liability or expenditure of public funds on account of any city, town or district, or any pro- vision of special law relating to the incurring of liability or expenditure of public funds as aforesaid, shall, except as otherwise provided, be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year, or both; and the mayor, selectmen, prudential committee, or commissioners, shall, and five taxpayers may, report such violation to the district attorney who shall in- vestigate and prosecute the same.


It is recommended that the appropriation termed "selectmen's contingent" be replaced by individual ap- propriations for each of the several functions not speci-


8


fically appropriated for and the cost of which has hereto- fore been charged to the contingent account.


Department officials should plan their work so as to bring the costs within the sums appropriated, as they have no authority to incur liabilities in excess of the amounts appropriated by the town. While they may be of the opinion that amounts are not sufficient, the town meeting has stated in effect, that it does not require ser- vice in excess of the amounts appropriated.


It is apparent that the town has not received the maximum amount of benefit from the accounting system installed, due to its failure to adopt the town accountant act, and it is therefore again recommended that consider- ation be given by the town to the acceptance of the town accountant act, as outlined in Sections 55 to 61, Chapter 41, General Laws.


The payments, as recorded in the classification book, were verefied by checking at random a sufficient number of bills to satisfy me that the accounts, as en- tered, are correct. The classification book totals were then compared and reconciled with the payments as shown on the ledger.


It was found that transfers from the reserve fund have been made by the selectmen, contrary to Section 6, Chapter 40, General Laws, which provides that transfers are to be authorized by the finance committee in towns having such a committee.


At the annual meeting in 1927 the town voted to authorize the assessors to use the unexpended balances of 1926, except the street sprinkling balance, to reduce the tax levy of 1927. This vote was not followed, for, in fix- ing the tax levy, the assessors used the amount of


9


$45,023.83, arrived at by deducting reserved accounts from the cash balance on December 31,, 1926.


It is recommended that, in the future, only such sum be voted by the town from surplus revenue toward the reduction of the tax levy as is actually represented by free cash in the treasury, in which connectios the town should be guided by the amount of uncollected taxes re- flected in the surplus revenue account.


The books and accounts of the town treasurer were examined, checked, added, and verified. The re- corded receipts were analyzed and compared with the records of the several departments collecting money for the town and with the other sources from which money was paid into the town treasury. The disbursements were checked with the warrants authorizing the treasurer to pay out town funds and with the bookkeeper's books. The cash book was totaled, the cash on hand was verified by an actual count, and the bank balance was proved with a statement received from the bank.


The books and accounts in the collector's office were examined and checked in detail. The commitments of town taxes, district taxes, and sprinkling assessments were proved with the warrants issued by the assessors for their collection; the recorded collections were checked with the commitment books and verefied by a comparison with the treasurer's cash book and the bookkeeper's ledger ; the abatements were compared with the assessor's records of abatements granted; and the outstanding ac- counts were listed and proved.


A further verification of the outstanding accounts was obtained by mailing about 300 notices to persons whose names appeared on the books as owing money to the town, the replies received thereto indicating that the accounts as listed are correct.


10


Although the tax levies of the years 1921, 1922, and 1923 were reported as closed prior to 1926, the fol- lowing collections were, nevertheless, found entered on the collector's cash book in 1926: Taxes 1921, $36.23; taxes 1922, $43.47; taxes 1923, $39.33.


Since these collections were found to have been made on accounts previously abated by the assessors, the tax accounts for these years were re-opend on the ledger, and the amounts collected, after abatements were charged to the collector.


It is recommended that the collector post the ac- counts more promptly, so that they will be up-to-date at all times, and that the assessors promptly report to the bookkeeper, as well as to the collector, all abatements granted.


The records of licenses issued by the selectmen were examined and verified, the receipts from licenses be- ing proved with the payments to the treasurer.


The records of the license commission were checked and the receipts from licenses issued were veri- fied by a comparison with the treasurer's cash book and the bookkeeper's ledger.


It is recommended that the selectmen and license commission retain a record of licenses issued in the form of a license stub or copy. Applications for licenses should be in writing and retained on file.


The financial records of the town clerk were ex- amined and checked. The collections on account of dog and sporting licenses issued were checked and compared with the amounts due and paid to the county and state treasurers, respectively. The cash on hand was verified by an actual count.


11


The records of charges and cash collections for sealing and adjusting weights and measures were ex- amined and checked; and the payments to the treasurer were compared with the treasurer's cash book.


The accounts of the health department were ex- amined, checked, and verified by a comparison with the treasurer's records. The licenses issued were compared with the receipts of the treasurer, the accounts were an- alyzed, the collections were proved, and the outstanding accounts were listed.


The records of the road commissioners were ex- amined and checked. The accounts were analyzed, the col- lections were proved by a comparison with the treasurer's cash book, and the outstanding accounts were listed.


The assessments on account of sidewalks and curb- ings have not received sufficient attention. The collec- tions are considerably in arrears and the method of lay- ing assessments has been questioned. The legality of the assessments should be determined, such accounts as are collectible at the present time and accounts which can be re-assessed should be collected, while those not collectible should be abated. Assessments should be levied in the future in accordance with the provisions of Chapters 80 and 83 of the General Laws.


The financial records of the department of public welfare were examined and checked in detail. The ac- counts were analyzed, the collections were proved by a comparison with the treasurer's cash book, and the out- standing accounts were listed. The records of receipts of the town infirmary for the sale of milk, produce, and stock were verified.


The books and accounts of the school department were examined. The charges for tuition, rent of auditor-


12


ium and gymnasium, sales, etc., were verefied, and the collections were checked to the payments to the treasurer.


It was found that the school department has been spending income from rents toward the payment of jan- itors' and police services.


In this connection attention is called to Section 53, Chapter 44, General Laws, which reads as follows:


All moneys received by any town officer or department, except as otherwise provided by special acts and except fees provided for by statute, shall be paid by such officer or department upon their re- ceipt into the town treasury. Any sums so paid into the town treasury shall not later be used by such officer or department without a specific appro- priation thereof, except that sums allotted to towns for highway purposes by the commonwealth or a county, which shall be used only for the purposes specified by the officials making the allotment or to meet temporary loans issued in anticipation of such allotment as provided in sections six or six A, shall be available therefor without any appropriations.


The collections of the cemetery commissioners from the sale of lots, general care, etc., were verified by a comparison with the treasurer's cash book. The accounts were analyzed and proved, and the outstanding accounts were listed.


The surety bonds of the town treasurer, town clerk, and tax collector were examined and found to be in proper form.


The savings bank deposits representing the in- vestment of the trust funds were verified and listed. The income was proved and the payments were verified.


13


Some of the cemetery perpetual care funds were in the custody of the town treasurer, while others were in the custody of the cemetery commissioners. During the audit all funds were transferred to the custody of the town treasurer, undistributed income was apportioned to the various funds, and the funds were re-deposited, each fund now being a separate savings bank account. Per- manent dividend orders were cancelled and in the future the amount expended for the care of each of the various lots will be withdrawn from the fund as deposited in the bank.


For the courtesy and co-operation extended by all town officials during the audit, I wish, on behalf of my assistants and for myself, to express appreciation.


Respectfully submitted,


EDW. H. FENTON


EHF/AMH


Chief Accountant


RECONCILIATION OF TREASURER'S CASH


Balance January 1, 1927 Receipts


$ 71,891.65


650,697.24


$722,588.89


Payments


Balance December 31, 1927


$624,720.27


97,868.62


$722,588.89


14


Balance January 1, 1928 $ 97,868.62 Receipts January 1 to Feb. 18, 1928 9,899.39


$107,768.01


Payments Jan. 1 to Feb. 18, 1928 $ 37,162.78 Balance February 18, 1928, Palmer


National Bank 70,605.23


$107,768.01


Balance Palmer National Bank


February 20, 1928, per statement


$ 74,763.06


Balance February 20, 1928 per


check register $ 70.605.23


Outstanding checks per list


4,157.83


$ 74,763.06


TAXES-1921


Payment after abatement 1926 $36.23


Cash on hand February 20, 1928 $36.23


TAXES-1922


Payment after abatement 1926 $43.47


Cash on hand Feb. 20, 1928


$43.47


TAXES-1923


Payment after abatement 1926 $39.33


Cash on hand February 20, 1928


$39.33


TAXES-1925


Commitment, per warrant


$309,150.73


Additional Commitment 181.75


$309.332.48


Payments to treasurer :


1925 $282,473.91


1926 18,575.45


15


1927


7,231.69


$308,281.05


Abatements :


. 1925


$398.54


1926


33.75


1927


554.64


986.93


Outstanding December


31, 1927


64.50


Outstanding January


1, 1928


$64.50


Payments to treasurer


January 1, to Feb. 20, 1928 $64.50


TAXES-1926


Commitment per warrant


$298,285.67


Additional commitment 28.63


Overpayment to collector


.10


$298,314.40


Payments to treasurer :


1926


1927


$266,881.06 21,888.02


Abatements 1926


$288,769.08 83.39


Outstanding Dec. 31, 1927


9,461.93


Outstanding Jan. 1, 1928 Outstanding Feb. 20, 1928, per list Cash on hand Feb. 20


$298,314.40


$9,461.93


$8,817.97


$309,332.48


16


1928, (verified) 643.96


$9,461.93


TAXES-1927


Commitment, per warrant


$279,321.59


Additional commitment


153.62


Abatement not commited


50.00


$279,525.21


Payments to treasurer


$211,413.11


Abatements 133.18


Outstanding December 31, 1927


67,978.92


$279,525.21 .


Outstanding January 1, 1928


$ 67,978.92


Abatements January 1,


to February 20, 1928 Outstanding February


$89.47


20, 1928, per list


61,037.72


Cash on hand February


20, 1928 (verified)


6,851.73


$ 67,978.92


STREET SPRINKLING ASSESSMENTS-1925


Commitment per warrant


$952.95


Payments to treasurer:


1925


$772.68


1926


105.57


1927


73.29


$951.54


Abatements 1925


1.41


$952.95


17


STREET SPRINKLING ASSESSMENTS-1926


Commitment per warrant $ 1.049.22


Fire District C 1926 reported as Street Sprinkling .18


1


$1,049.40


Payments to treasurer :


1926


$774.72


1927


144.54


$919.26


Abatements 1927


64.44


Outstanding Dec. 31, 1927


65.70


Outstanding January 1, 1928


Outstanding Fabruary 20, 1928


per list $63.21


Cash on hand February 20, 1928


(verified) 2.49


$65.70


STREET SPRINKLING ASSESSMENTS-1927


Commitment, per warrant


$1,027.81


Payments to treasurer $803.35


Outstanding December 31, 1927


224.46


Outstanding January 1, 1928


$1,027.81 $224.46


Outstanding February 20, 1928, per list $202.87


Cash on hand February 20, 1928,


(verified)


21.59


$224.46


$1,049.40 $65.70


18


PALMER FIRE DISTRICT A-TAXES 1925


Commitment, per warrant


Additional commitment


$13,003.84


35.18


$13,039.02


Payments to treasurer of Fire District:


1925 $11,597.52


1926


815.84


1927


492.19


1


$12,905.55


Fire District A. taxes


reported as Fire District C, taxes 1925


60.63


Abatements :


1925


$13.63


1926


3.10


1927


11.36


28.09


Outstanding Dec. 31, 1927


44.75


$13,039.02


Outstanding January 1, 1928


$44.75


Cash on hand February 20, 1928 (verified)


$44.75


PALMER FIRE DISTRICT A,-TAXES 1926


Commitment per


warrant $5,746.86


Additional committment


24.72


$5,771.58


Fire District C. taxes reported as Fire District A. taxes 1926 .90


Overpayment to collector


.02


$5,772.50


19


Payments to treasurer of Fire District:


1926


$4,994.26 509.25


1927


$5,503.51


Abatements :


1926


$1.90


1927


.70


2.60


Outstanding Dec. 31, 1927


266.39


Outstanding Jan. 1, 1928


$5,772.50 $266.39


Outstanding Feb. 20, 1928, per list $242.09


Cash on hand Feb. 20, 1928 (verified) 24.30


$266.39


PALMER FIRE DISTRICT A .- TAXES 1927


Commitment, per warrant


$6,853.38


Additional commitment 6.54


Commitment list in excess of warrant .01


$6,859.93


Payments to treasurer of Fire Dis-


trict


$4,641.67


Abatements


1.32


Outstanding Dec. 31, 1927


2,216.94


Outstanding January 1, 1928


$6,859.93 $2,216.94


Abatements Jan. 1 to Feb. 20,1928 $4.42


Outstanding Feb. 20, 1928, per list 2,090.49


Cash on hand Feb. 20, 1928 verified 122.03


$2,216.94


20


PALMER FIRE DISTRICT C .- TAXES 1925


Commitment per warrant $5,120.92


Fire District A. taxes reported as Fire District C. taxes 1925 60.63


$5,181.55


Payments to treasurer of Fire District:


1925


$4,832.14


1926


292.37


$5,124.51


Abatements :


1925


$3.42


1927


4.31


7.73


Outstanding Dec. 31, 1927


49.31


$5,181.55


Outstanding January 1, 1928 $49.31


Cash on hand February 20, 1928 (verified)


$49.31


PALMER FIRE DISTRICT C .- TAXES 1926


Commitment per warrant 10,567.99


Payments to treasurer of Fire District:


1926 $9,733.89


1927 566.27


$10,300.16


Abatements :


1926


41.65


Warrant in excess of commitment list .01


Fire District C. taxes reported as Fire District A. taxes 1926 .90


Fire District C. taxes reported as street sprinkling 1926 .18


21


Outstanding December 31, 1927


225.09


Outstanding January 1, 1928


$10,567.99 $225.09


Outstanding February 20, 1928, per list $169.29


Cash on hand February 20, 1928, (verified) 55.80


$225.09


PALMER FIRE DISTRICT C .- TAXES 1927


Commitment per warrant


$8,362.09


Additional commitment 8.97


$8,371.06


Payments to treasurer of Fire


District


$7,554.76


Abatements 11.60


Outstanding December 31, 1927


804.70


$8,371.06 $804.70


Outstanding January 1, 1928


Outstanding February 20, 1928 per list $600.28


Cash on hand February 20, 1928


(verified) 204.42


$804.70


INTEREST ON TAXES


Collections :


Prior to 1927 on taxes 1921,


1922, 1923, and not entered in cash book $25.80 1925 :


1925 Town Taxes $137.20


22


1925 Fire District


A. taxes 7.21


1925 Fire District C. taxes 1.69


146.10


1926:


1925 Town Taxes


$659.98


1925 Fire District


A. taxes 29.21


1925 Fire District


C taxes 9.37


1926 Town Taxes


133.53


1926 Fire District


A. taxes 2.72


1926 Fire District


C. taxes 3.81


838.62


1927:


1925 Town Taxes $800.16


1925 Fire District


A. taxes 54.37


1925 Fire District


C. taxes 4.89


1926 Town Taxes


829.22


1926 Fire District


A. taxes 18.38


1926 Fire District


C. taxes 17.70


1927 Town Taxes


73.52


1927 Fire District


A. taxes 1.61


1927 Fire District


C. taxes 2.13


1,801.98


23


January 1 to February 20, 1928:


1925 Town Taxes $8.89


1925 Fire District


C. taxes .64


1926 Town Taxes


50.48


1926 Fire District


A. taxes 1.90


1926 Fire District


C. taxes


4.34


1927 Town Taxes


96.02


1927 Fire District


A. taxes 1.58


1927 Fire District


C. taxes


2.57


166.42


$2,978.92


INTEREST ON TAXES


Payments to town treasurer:


1925


$137.20


1926


793.51


1927 1,702.90


January 1 to Feb-


ruary 20, 1928 8.89


$2,642.50


Payments to treasurer of Fire District A:


1925


$7.21


1926


31.93


1927


69.09


108.23


Payments to treasurer of Fire District C:


1925


$1.69


1926


13.18 e


.


24


1927


19.83


34.70


Cash balance February 20, 1928: Per cash book:


1925 Fire District A. taxes $5.27


1925 Fire District


C. taxes


5.53


1926 Town Taxes


50.48


1926 Fire District


A. taxes 1.90


1926 Fire District


C. taxes


4.34


1927 Town Taxes


96.02


1927 Fire District


A. taxes


1.58


1927 Fire District


C. taxes


2.57


Not entered on cash book


25.80


193.49


$2,978.92


RECONCILLIATION OF COLLECTOR'S CASH John T. Brown, Collector


Due from collector February 20, 1928 : Town taxes and assessments :


Levy of 1921


$36.23


1922


43.47


1923


39.33


1926


643.96


66 1927 6,851.73


Street sprinkling 1926 2.49


1927 21.59


$7,638.80


25


District Taxes : District A:


Levy of 1925


$44.75


Levy of 1926


24.30


Levy of 1927


122.03


191.08


District C:


Levy of 1925


$49.31


1926


55.80


1927


204.42


309.53


Interest on taxes : Town:


Levy of 1921


$10.08


1922


9.49


1923


6.23


1926


50.48


1927


96.02


172.30


District A:


Levy of 1925


$5.27


1926


1.90


1927


1.58


8.75


District C:


Levy of 1925


5.53


1926


4.34


1927


2.57


12.44


Partial payments not entered on cash book 172.00


26


Costs on taxes :


Town


$3.60


District


.25


3.85 28.00


Cash over


$8,536.75


Balance February 20, 1928 :


Palmer National Bank


per statement $7,430.44


Less outstanding check 1.75


$7,428.69


Cash in office (verified) 1,108.06


$8,536.75


SELECTMEN'S LICENSES


Issued 1927 :


Junk


$50.00


Bowling, billiards, and pool


70.00


Bus


190.00


Automobile


36.00


$346.00


Payments to treasurer. .


$346.00


LICENSE COMMISSION


Licenses granted 1927:


Sunday


$130.00


Victuallers'


72.00


Innholders'


40.00


Druggists'


3.00


$245.00


27


Payments to treasurer Not issued


241.00


4.00


$245.00


TOWN CLERK'S LICENSES


Dogs


Cash on hand January 1, 1927


$11.00


Cash on hand January 1, 1927


$11.00


Licenses issued 1927:


482 Males @ $2.00 $964.00


88 Spayed females @ $2.00


176.00


73 Females @ 5.00


365.00


1 Kennel @ 25.00 25.00


1,530.00


$1,541.00


Payments to county treasurer


$1,407.80


Fees retained by town clerk 129.60


Cash on hand December 31, 1927


3.60


$1,541.00


Cash on hand January 1, 1928


$3.60


Licenses issued January 1 to Feb- ruary 20, 1928 5.00


$8.60


Fees retained by town clerk


$.20


Cash on hand February 20, 1928 verified 8.40


$8.60


Sporting Licenses


Licenses Issued 1927 :


623 resident citizens' sporting @ $2.25 $1,401.75


28


22 resident citizens' trapping @ 2.25 49.50


3 non-resident citizens' sporting @ 5.25 15.75


1 alien sporting @ 15.25


15.25


53 minor trappers' @ .75


39.75


13 duplicates @ .50


6.50


$1,528.50


Payments to State


$1,353.00


Fees retained by town clerk


175.50


$1,528.50


Licenses Issued January 1 to February 20, 1928: 165 resident citizens' sporting @


2.25 371.25


10 resident citizens' trapping @


2.25


22.50


22 minor trappers @


.75


16.50


$410.25


Payments to State


$338.50


Fees retained by town clerk


49.25


Cash on hand February 20, 1928 (verified)


22.50


$410.25


SEALER OF WEIGHTS AND MEASURES


Fees 1927


Overpayment to treasurer


$179.43 .48


$179.91


Payments to treasurer


$179.91


Fees January 1 to February 20, 1928


$14.07


Cash on hand February 20, 1928 (verified)


$14.07


29


HEALTH LICENSES


Licenses Issued 1927:


Alcohol


$19.00


Undertakers'


4.00


Bottling


15.00


$38.00


Payments to treasurer


$38.00


Licenses Issued January 1 to February 20, 1928:


Alcohol


$1.00


Payments to treasurer February 20, 1928


$1.00


MILK AND OLEOMARGARINE LICENSES


Licenses Issued 1927 :


Milk


$50.00


Oleomargarine


2.50


$52.50


Payments to treasurer


$52.50


Licenses Issued January 1 to February 20, 1928:


Milk


$1.00


Cash on hand February 20, 1928 (verified)


$1.00


BOARD OF HEALTH ACCOUNTS RECEIVABLE


Outstanding January 1, 1927


$491.99


Charges 1927


105.71


$597.70


Payments to treasurer


$438.64


Abatements


53.35


Outstanding December 31, 1927


105.71


$597.70


Outstanding January 1, 1928


$105.71


Charges January 1 to February 20 1928


12.86


$118.57


30


Outstanding February 20, 1928,


per list $118.57


ROAD COMMISSIONERS Sewer Entrances


Permits issued 1927


$425.00


Payments to treasurer


$425.00


Miscellaneous


Outstanding January 1, 1927:




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