USA > Massachusetts > Hampden County > Palmer > Town Annual Report of the Officers of the Town of Palmer, Massachusetts 1930 > Part 1
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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, 1930
ANNUAL REPORTS
OF THE
TOWN OFFICERS
OF THE
Town of Palmer
AND OF THE
Receipts and Expenditures for the Year Ending December 31, 1930
PALMER
REGISTER, INC.
Town Officers --- 1930
Town Clerk
JOHN T. BROWN Term expires 1933
Town Treasurer, 1 year ROBERT L. McDONALD
Collector of Taxes, 1 year JOHN T. BROWN
Selectmen, 1 year LUDWIK MARHELEWICZ, Chairman WILLIAM B. KERIGAN
DAVID B. SMITH
Assessors
DANIEL V. FOGARTY, Chairman Term expires 1933 HENRY L. HOLDEN Term expires 1931 DENNIS E. O'CONNOR Term expires 1932
Board of Public Welfare PATRICK H. McKELLIGOTT, Chairman
Term expires 1932
THOMAS W. MANSFIELD Term expires 1931
FRANK W. FLEURY Term expires 1933
Auditors, 1 year FRED S. POTTER WILLARD S. FRENCH ELMER J. THOMAS
Tree Warden, 1 year JAMES H. MacGEACHEY
4
Constables, 1 year
MICHAEL COLLINS LAWRENCE LaFOREST
THOMAS W. HOLT JAMES H. MacGEACHEY STANLEY H. SALAMON School Committee GEORGE A. MOORE, M. D., Chairman
Term expires 1933
M. RACHEL HOLBROOK
Term expires 1933
JOHN F. SHEA
Term expires 1931
*CLIFFORD FOSTER
Term expires 1931
ROBERT E. FAULKNER
Term expires 1932
DENNIS J. HORGAN Term expires 1932 *Elected in 1930 to fill vacancy caused by resigna- tion of Jeremiah J. Kelley.
Board of Health
JACOB P. SCHNEIDER, M. D., Chairman
Term expires 1931
M. WILLIAM HOLDEN
Term expires 1932
ALFRED COULTER Term expires 1933
Cemetery Commissioners
ALBERT S. GEER, Chairman
Term expires 1933
*LOUIS J. BRAINERD Term expires 1931
DAVID L. BODFISH Term expires 1932
*Elected in 1930 to fill vacancy caused by death of Alden P. Knowlton. License Commissioners, 1 year MICHAEL J. SULLIVAN, Chairman OSCAR BRESSETTE
NEIL McDONALD
Planning Board
CHARLES F. DINGMAN
Term expires 1933
GEORGE L. WARFIELD
Term expires 1933
EDWIN J. DUNCAN
. Term expires 1931
MICHAEL J. SULLIVAN
Term expires 1931
FRANK E. ALBRO
Term expires 1932
HOMER A. SHAW
Term expires 1932
5
Report of Town Clerk
The following dog licenses were issued during the year ending December 31, 1930:
Males (1 1929) 444
Spayed Females 84
Females 46
574
Paid County Treasurer
$1,165.80
The following Vital Statistics were received for record for the year ending December 31, 1930:
Number of births 201
Number of marriages 77
Number of deaths
127
6
VITAL STATISTICS
The attention of parents and others is called to the following Vital Statistics. It is important that these records should be correct. If any errors or omissions are discovered, the Town Clerk will deem it a favor to have the same reported to him at once, and he will make the corrections in accordance with the law. Parents should also know that a proper return of birth is made, as it may be of great importance in after life.
BIRTHS
Date Name of Child
Parents
January
4 William Grimes
5 Donald Theodore Rondeau
9 Joseph Jacek
13 Tomasz Kulig
13 Beverly Barbara Cupra
13 Florence Frances Rosiak
14 Irene Julia Super
19 Victoria Wojnilowicz
22 Myrtle Fillmore Kenyon
25 Helen Julia Kusza Joseph and Bertha 25 Eunice Muriel Mikna Michael and Emma 26 Marie Alba Rita Graveline Joseph and Stephanie 26 John Suchocki John and Mary
31 Albertina Rita Laviolette
31 Albert Hector Laviolette
31 Theresa Dorothy Pobieglo
Michael John and Elsie Oliver and Myra Edward and Josephine Tomasz and Felixa Anthony and Doris Ernest and Rose Joseph and Genevieve Michal and Mary Charles J. and Charlotte
Napoleon J. and Albertina Napoleon J. and Albertina Stanislaw and Rosalie
February
1 Barbara Irene Bennett
8 Miriam Marie Kenyon
9 Lidea Wojcik
10 Evelyn Mary Muniec
10 Josephine Julia Kusek
George and May Archie T. and Evelyn Wladyslaw and Tekla Victor and Mary
Jan and Sophia
7
Date Name of Child
12 Robert Donald Ouimette
15 Joyce Leonard
16 Harry Nelson Atwood
16 Alice Margaret Owen
18 Edward Dranka
19 Irene Mozdzen
19
Frank Parda
Parents
Alphee and Marie James H. and Evelyn Harry N. and Mary Percy J. and Mary Andrew and Katherine Peter and Rosalie Stanley and Mary
March
1 Hope Fern Magee
5 Zofie Baczek
5 Beverly Joan Coolong
6 Robert Victor Morrison
6 Richard Victor Swartz
8 John Robert Stoughton
10 Teresa Marguerite Douyard
10 Robert Lesmerises
11 Marion Gennieve Ellis
26 Beatrice Gloria Nye
26 Martin Wilk
27 Ruth Graveline
29 Theresa Leocadia Chudy
William J. and Lottie G. Jan and Mary Charles T. and Jessie William K. and Mary Victor and Helen Leonard J. and Joyce E. Alexander and Mary Wilbert and Marie R. Richard J. and Gennieve Wallace W. and Margueritte E. Adam and Agnes Joseph and Ruth Frank and Victoria
April
2 Bernard Francis Johnson 5 Beatrice Olive Chaput
7 Donald Joseph Mccarthy
9 Helena Mary Szuba
15 Rosilina Chaves Santos
16 Eleonar Dion 18 Samuel Edward Swain
27 Jean Charlotte Davis
28 Fiske Herbert Bacon
Ralph E. and Beatrice M. Honore J. and Pauline M. Louis and Anna John and Annie Anthony and Albertina John B. and Mary G. Samuel J. and Mary A. Allen F. and Myrtle Fiske and Ada
May
9 Jean Helen Rehley 18 Chester Giza
18 Barbara Lee Lloyd
19 Norman Otto Vight
22 Lorraine Helen Bernart
22 Norma Mae Emmons
James and Helen Franciszek and Karolina Henry and Esther Otto and Grace Antoni and Julia Joseph F. and Olga
8
Date Name of Child
23
Lillian Mae Comfort
24
Franciszek Czajka
25 Albina Irene Pytka
27 Robert Lewis Bryans
29 Jean Shirley Gould
31
Beverly Gene O'Connor
Parents
Leon J. and Teresa C. Antoni and Anasthesia Ignacy and Eleonora
Alfred S. and Dorothy Royal K. and Esther William L. and Antoinette
June
1 Shirley Lucile Calkins
1 Mary Theresa Robak
4 Evelyn Helena Magiera
5 Robert Nelson Hunter
6 Richard Leroy Shepard
8 Maureen Tuttle Rooney
10 Thomas McKee
10 Homer William Smart
12 Barbara Jean Christiansen
12 Irene Evelyn Rogers
17 Elvin Norman Swanson
20 William Walter Frost, Jr.
21 James Daniel Shea
22 Robert Francis Dennis
23 Harold George Mills
26 Allen Hubert Finley
26 Jean Shirley Hullett
26 Pauline Mary Proulx
29
Marie Rose Gertrude Leveillee
July
1 Annette LaFosse
2 Julia Lafskina
4 Victoria Orluk
5 Richard Bartlett Meader
6 Janet Marie Cone
6 William Francis Dubuque
8 George Arnold Christiansen
10 Marguerite Ellen Murphy
11
Joyce Esther Sullivan
12 Henriette Borkowski
14 Daniel Albert Janulewicz
17 Loraine Anna Brouillette
Wilfred L. and Ethel M. John J. and Helen Edward and Helen Thomas and Jennie Joseph S. and Victoria B. Paul J. and Kathryn Thomas W. and Margaret Homer W. and Florida Henry and Leonora Louis and Flora B. John A. and Signe A. William W. and Hazel Joseph M. and Margaret M. Rolland J. and Jessie I. George L. and Mary L. John S. and Flavia Ernest F. and Martha C. Alfred L. and Dolores Leopold and Florida
Leonidas and Anna Anthony and Victoria Stephan and Agnes Harold and Mabel Hubert H. and Leda M. Ronald R. and Winifred Harold and Ruth John L. and Mary A. Michael F. and Esther M. Frank and Katarzyna Wladyslaw and Victoria Henry and Albina
9
Date Name of Child
17 Louise Loraine St. John
18 Norene Elizabeth Condon
20 Allard Dwight Ellis
21 Alice Mary Kaczuwka
21 Joseph John Kapinos
21 John P. Moore, Jr.
26 Edward Joseph Zerdecki
26 Gordon Allen
27 Helen Bigda
29 Robert Edward Pothier
31
Patricia Ann Woodgate
Parents
Henry and Blanche John J. and Anna L. Lionel D. and Arline F. Albert and Helen Jonn F. and Bridget John P. and Mary M. Aloisius and Sophie Charles F. and Dorothy Martin and Apolonia Alfred W. and Louise Lawrence E. and Katherine P.
August
2 Dorothy Nichols
3 Loraine Louise Delauriers
5 Harold George Murphy
6 Martin Tyburski, Jr.
7 Edward Francis Wilk
14 Walter Dellapenna
22 Richard Stanley Mastalerz
24 Jean Olive Butler
25 Joan Dryden Parker
26 Louis Picco
27 Charlotte Fitch
31 Mary O'Donnell
Christian and Lena Jones D. and Catherine Harold J. and Mary E. Martin and Helen Edward and Julia Thomas A. and Beulah Stanley and Genowefa Wesley and Beatrice Arthur H. and Ruth Louis and Molly Wilfred H. and Marion Edward and Ellen M.
September
2 Irene Frances Kulis
3 Richard Earl Swain
3 Regina Grace Kanozek
7 Irene Weseliszyn
8 Lula Joyce Lefebvre
9 Robert Joseph Riel
9 Donald Laurance Wilder
10 David Linehan Harrington
10 Paul Smith
12 Loo Joseph Valdrow
15 Robert Leeroy Forte
15 Leona Kozlik
16 Thelma Claire Rollet
17 William Bernard Hatton, Jr.
Edward B. and Beatrice Robert A. and Marguerite Bernard and Louise A. Leon and Katherine Romeo G. & Fanny L. Julius and Lena A. Joseph H. and Ida A. Cornelius D. and Rose George and Agnes William and Elocadie Clayton E. and Lena Alojzy and Pauline Louis and Evelyn William B. and Frances M.
10
Date Name of Child
17 Charles Timothy St. George
25 Norman Carl Aventos
25 Kathleen Jeffery
27 Mary Helen Battige
28 Elizabeth Alice Gruszczynski
30 Joseph Zilewicz
Parents
Ambrose and Margaret Christos and Cecelia George and Ellen Wendall P. and Helen F. Walter and Helena. Joseph and Victoria.
October
1 Marie Jeannette Beatrice Dulude
1 Robert Harrington
2 Dorothy Dawecki
2 Franciszek Raymond Palka
7 Stanley Wastena
8 Frank Buban
8 Catherine Marciniec
9 John Everett Graves
10 Theresa Anna Tremblay
11 Carolyn Hazel Read
17 Joseph David Arthur Gobeille
23 Dorothy Nietupski
25 David Earle Hamilton
26 Raymond John Tuttle
30 Elizabeth Ann Bowler
31 William Martin Zebrowski
Alphonse and Eva. Daniel W. and Mary Joseph and Isabel Wladyslaw and Apolonia Stanley and Bridget Wojciech and Bronislawa. Isaac F. and Frances Carl and Mabel Oscard and Maria. Max G. and Hazel George A. and Bella. Julyan and Mary Edwin R. and Beatrice Donald H. and Ruth
Michael and Lucy Stanislaw and Anna.
November
5 Everett Chesley Gardner
7 Theresa Ellen Kargol
11 Ann Marilyn Roberge
14 Geraldine Hope Ryan
21 Doloria Bigda
21 Marion Patricia Fitzgerald
22 Robert Mansfield
22 Sheila Anne Dunphy
25 Edward Golden
25 Marjorie Ann Shortsleeve
26 Sally Virginia O'Connor
27 Audrey Fern Royce
28 Kenneth Robert Coutu
29 Ronald Roger Rogers
Everett and Ella Frank and Josephine. Leo H. and Lillian Ralph and Alice
Anthony and Victoria. James and Mary Charles and Mabel John J. and Julia. William J. and Mary E. Vinus and Ruth William F. and Catherine Ellsworth M. and Ethel Aldege and Doris. George and Blanche:
11
December
4 Eugene Powell Jamrog
10 Arthur Omer Deslongchamps
10 Walter Gryszowka
11 Rosemary Bowler
14 Joseph Walter Les
15 Donald Francis Reed
16 Mary Theresa Kalczynski
21 Richard Albert Lindquist
24 John J. Dillon, Jr.
30 Jean Parker Prescott
31 Marie Germaine Alice Paquette
Frank P. and Mary
Willia and Yvonne Jan and Josephine
Thomas and Mary
Walter J. and Helen John P. and Mollie
Joseph and Mary A.
Hilmor A. and Helen M. John J. and Eunice
Wilbert P. and Gertrude Aurelien and Beatrice
MARRIAGES
Date Groom
Residence
Bride
Residence
January
7 Arthur Bourdeau Ware Rose E. Dumas
Palmer
11 Howard A. Thompson Worcester
Alice I. Booth
Warren
18 Earl N. O'Claire
Dudley
Ethel L. Richards Sturbridge
27 Peter A. Milos Ware
Julia C. Rusiecki
Palmer
February
1 Herman W. Peterson
Palmer
10 Charles W. Cutler Warren
10 Anthony J. Hutira Palmer
10 Frank Nowakowski
Chicopee
10 Stanley J. Romaniak
Palmer
17 Albert P. Kapinos Palmer
19 Frederick L. McCollom Palmer
23 Harry P. Zguro Springfield
24 James F. Flynn Palmer
25 Stanley K. Ziemba Palmer
Aase Andreassen
Palmer
Doris Hewitt Palmer
Caroline A. Ksen Palmer
Mary Baczek Palmer
Mary R. Pelletier Palmer
Edna Gula Palmer
Evelyn A. Worby
Palmer
Olimbi T. Lazaru Palmer
Anna Fenton
Hartford, Ct.
Sophie S. Walas
Wilbraham
12
Date Groom
Residence Bride Residence
March
1 Henry L. Roxbee West Haven, Ct.
3 Joseph Maiolo Agawam
3 Joseph C. Mendoluski Palmer
3 Henry W. Beile > Holyoke
19 Emile Morriseau Palmer
Anna M. Bloomer
New Haven, Ct.
Irene O. Boissy Palmer Bridget G. Skowyra Warren
Mary A. Marusinski Palmer
Kazimira Olszewski Hardwick
April
21 Alfred P. Benoit Springfield
27 Minas K. Mgrdichian Palmer
28 George M. Blakey Underhill, Vt.
28 Ladislas N. Laviolette
Palmer
29
Wilfred H. Palmer Palmer
Jeannette C. Racette Palmer
Nazely Derderian Hartford, Ct.
Genevieve K. Mikula Palmer
Marguerite Ditto Palmer
Catherine E. Sullivan Palmer
May
5 Michael Wilk Palmer
10 Karold Bednaiz
Elizabeth, N. J.
10 Carl H. Nelson Palmer
24 Ernest F. Kinmond Palmer
27 James A. DeBoise Palmer
Pauline Strycharz Belchertown Anna C. Michonski Palmer
Ethel L. Wirstrom Palmer
Mildred R. (Forte) Gilbert
Palmer
Ruth M. Andrews Palmer
June
2 Rudolf M. Motyka Palmer Adela Dalgello Palmer 3 Joseph F. Lusty Palmer Lillian C. Callahan Palmer
16 Maurice J. Moynahan Palmer Nathalie H. Cudworth
Stephanie M. Rusiecki Palmer
23 Charles W. Dingman
Palmer Springfield
25 Raoul J. Babineau
Valida N. Moore Springfield
Springfield
13
Date Groom Residence
28 Harry E. Robbins
Springfield
18 Merill Ritchie Palmer
30 George L. Fortune Palmer
30 Albert Kieliyan Ware
30 Frank Mis Worcester
Catharina Fijal
Palmer
July
9 Floyd L. Ferryall Palmer
10 Walter J. LaFrancis, Jr. Springfield
14 Antonius Szurek Adams
19 Harold E. Phaneuf Palmer
21 Victor M. French Palmer
26 Gordon R. Grindrod Palmer
Rose M. Bengle
Palmer
Edith C. Hull
Agawam
Catharina Rusek
Palmer
Ellen G. Lovell Palmer
Ruth E. Stannis
Grafton
Evelyn E. Sinclair
Palmer
August
11 Arthur J. LaPlante, Jr. Palmer
11 Alfred P. Page Springfield
14 Walter G. Scott Springfield
16 George A. Sampson Marlborough
27 Kenneth E. Howe Palmer
29 Kenard C. Campbell Palmer
29 Charles H. Ellithorpe Palmer
30 Peter P. Wojcik Chicopee
Helen O. Lombard Warren
Jeanne F. Laramee Palmer
Meta McAdam Palmer
Mildred H. Gunn Palmer
Lelia M. Beckwith Palmer
Irene F. Henry Palmer
Evelyn G. Pate Palmer
Anna Tenerowicz Springfield
September 1 Edward A. Czapran
Chicopee
1 John L. Swierat Palmer 1 John Zabik Palmer
15 Edwin R. Mowry Palmer
Sophie A. Markocka Holyoke
Celia F. Rzeznikiewicz Ware
Elizabeth Tenczar Palmer
Elsie B. Wolliscroft
Springfield
15 Trevor B. Quinones
Palmer
27 Raymond A. Bennett
Johnstown, N. Y.
Bride Residence
Helvi Harma
Springfield
Irene Schadee
Springfield
Rosella Bernard Palmer
Mary (Turza) Pietryka Palmer
Evelyn M. Denning Palmer
Esther R. Goodrow
Palmer
14
Date Groom Residence
29 Archie J. Gendreau
Springfield
29 Stanley Wilga Palmer
Bride
Residence
Cora B. Faucher
Palmer
Sophie E. Topor Palmer
October
1 Ryerson N. Cameron Monson
6 Joseph F. Salamon Palmer
12 Byron E. Wood Monson
13 Thomas S. Starodoj Ware
13 Theodore F. Tumidajski Pawtucket, R. I.
14
William J. Karlon Palmer
20 Morris A. Fontaine Palmer
20 John Mietelski Palmer
27 Robert H. McCollom Palmer
Hazel K. James Monson
Sophie E. Lesniak Warren
Alice E. Verrett Monson
Kazmiera Krenzolek Palmer
Stephanie R. Wilk
Palmer
Antonina H. Mega Palmer
Simonne Bernard Palmer
Katarzyna Niemaszek
Springfield
Sylvia I. Williams Palmer
November
26 Phinian Vance Palmer Angelena W. (Adams) Prescott
Palmer
27 Stephen Lepianka
Springfield
27 Clyde R. Parker Palmer Evalyn L. (Hough) Sanguinet
Palmer
29 James L. Dearness Holyoke
Marie E. Ouimette Palmer
December
12 Alfred W. Lees Pittsfield
29 Arthur H. Greenwood Palmer
Barbara Wentworth Pittsfield
Irene Quintal Warren
Sophie K. Broton Palmer
15
DEATHS
Date Name
Years Months Days
January
6 Wawrzyniec Tomasik
16 Mary T. Cavanaugh
17 Mary E. Conway
58
18 Mable E. Brown
23
7
18 Anna Szczygiel
24 Charles J. L. Wright
59
7
9
February
2 George Aspinwall
78
4 Frank Ellis Mansfield
2
6
19
7 Margaret Agnes Scannell
71
12 Malcolm McKenzie
77
3
15
14 Frank I. Henry
60
6
19
14 George Smart
76
27
17 Margaret J. Duffy
51
4
2
21 Mathew Plato
19
7
2
25 Bridget Sullivan
72
27
27 Helen Bigda
3
2
March
4 George Noel Maynard
24
6
20
5 Nellie Bentley Fenton
79
10
20
7 Angeline P. Morgan
84
4
25
12 Jessie P. Comeau
32
7
8
16 Jane Brown
72
1
9
21 Emma Gobeile
67
6
15
22 Weston L. Stiles
72
1
14
23 Ellen Hartnett
71
2
23
25 Beatrice Allen
25
7
27
28 Richard J. Gloster
7
11
28
29 Romeo Lefebvre
39
8
24
April
1 Kathrine Siwek
about 53
2 Ruth McDonald
49
4 9
4 Sophie Giza
53
62
31
8
16
60
16
Date Name
Years
Months Days
5 Michael J. Donahue
71
1 23
8 Anna G. Larson
86
6
17
9 Stanley Szostek
1
19
10 Ellen T. O'Leary
about 86
15 Catherine Foster
71
8
0
17 Michal Warchol
53
24 George Hayes Rioulx
6
6
27
26 Frederick M. Barber
42
5
3
26 Josephine Northrop
77
11
20
May
1 Leocadi Dionne®
89
3 Eveline Coto
52
10
9 Hormidas Bonneville
43
10
12
9 Flora A. Smith
62
21
13 Jacob Droag
54
15 Grace T. Parsons
62
21
15 Eleanor A. Robbins
79
2
16 Mary A. Higgins
66
2
1
17 Marguerite Ellithorpe
about
41
17 Ellen T. Hassett
69
3
4
30 Celeste Taylor
71
2
25
June
1 Ellen L. MacIntire
88
7
6
3 Eleanor Nye
19
11
5 Edwin E. Ryther
84
7
19
6 Beatrice Gloria Nye
2
10
7 George Copeland
76
10
23
7 Constance L. Pero
2
7
2
9 Fred Dockery
64
10 Jean S. Gould
12
11 Gilbert F. Mumford
78
11
16
12 James H. Coto
about 62
17 John F. O'Connor
about 70
21 Maria Auger
49
11
24
21 Hanorah O'Connor
63
1
13
24 George E. Burke
68
10
26 Timothy Lane
about 63
27 Kathrine Skawinska
18
1
4
17
Date Name
Years Months Days
July
5 Joseph Lapolice
55
7
12
9 Julius A. Durell
86
6
12 Alfred Chaput
57
9
11
13 Joyce Esther Sullivan
16 Robert E. Hulett
2
10
9
19 Lois Binns
91
7
9
19 Margaret Dunlop
42
8
19
20 Esther L. Gage
55
3
18
24 Reuben F. Lamb
80
10
2
August
9 Mary Pincince
1 minute
13 Peter Desautel
about 80
18 Eleonore Barbeau
87
26 Stanley Misiewicz
58
29 Veronica Pasey
50
30 Amos Brothers
84
7 25
31 Dionis Tiro
58
3
29
September
1 Thomas J. Hughes
69
5 Edward W. Karczenski
35
10 Helen Muniec
29
8
15
19 Fred Chapin Marsh
63
7
20
21 Beverly L. Bacon
6
0
12
October
1 Grace M. Lucier
38
10
23
3 Mary Światlowski
19
5
7 Chauncey H. Field
83
3
15
9 Joseph Porada
53
10 Catherine A. Nagle
70
5
25
13 Louise Lorraine St. John
2
26
17 Angelo Carocari
17
9
17
18 Leonard Mill Foskit
64
19 Daniel Desmond
85
22 Laura A. Calkins
89
6
15
25 John Mikelionis
37
3
17
2
18
Date Name
Years Months Days
November
2 Mary Dansereau
4 Julia Ziemienski
17 Esther I. Sullivan
23 Nora L. Foley
30 Antoni Palladino
about 44
December
17 Arthur Lord, Sr.
65
5
1
18 Catherine D. Filey
62
6
18 Alex J. Murray
18
5
18
18 John P. Smith
49
18 Walenty Soltys
62
19 Frances Sherman
78
6
20
20 Dorothy Robinet Riopelle
65
3
21
26 Bridget Burke
45
10
4
27 Joseph William Cheney
77
1
20
21
7
2
35
21
10
3
58
5
21
JOHN T. BROWN,
Town Clerk.
19
State Auditor's Report
To the Board of Selectmen Mr. Ludwik Marhelewicz, Chairman Palmer, Massachusetts
Gentlemen:
I submit herewith my report of an audit of the accounts of the town of Palmer for the period from Feb- ruary 20, 1928 to June 10, 1930, made in accordance with the provisions of Chapter 44 of the General Laws. This: report is in the form of a report made to me by Mr. Edward H. Fenton, Chief Accountant of this Division.
Very truly yours,
THEODORE N. WADDELL
TNW/AH
Director of Accounts
20
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 February 20, 1928, the date of the previous audit, to June 10, 1930, the following report being submitted thereon:
The financial transactions as recorded on the books of the several departments collecting money for the town, or committing bills for collection, were examined and veri- fied.
The books and records of the town bookkeeper were examined and checked in detail. The recorded receipts were checked with the treasurer's books and with the records in the several departments collecting money for the town, while the payments were compared with the warrants of the selectmen authorizing the disbursement' of town funds, and with the treasurer's cash book.
The appropriation accounts were examined, and all appropriations and loans authorized, as recorded on the ledger, were compared with the town clerk's record of town meeting proceedings, while the transfers from the reserve fund were checked to the records of the finance committee. The ledger was analyzed, the necessary ad- justing entries were made, a trial balance was taken off, and a balance sheet, showing the financial condition of the town on June 10, 1930, was prepared and is appended to the report.
21
The work of the bookkeeper has been done in a care- ful and an efficient manner, and it is evident that the town would derive greater benefit from the accounting system if the town accountant act were adopted. It is, therefore, again recommended that consideration be given by the town to the acceptance of the town accountant act, as outlined in Sections 55 to 61, Chapter 41, General Laws.
As may be seen from the appended balance sheet, the town is in good financial condition, the various depart- mental officials having made a determined effort to keep expenditures within the sums appropriated by the town for specific purposes. In accordance with the provisions of Section 6, Chapter 40, General Laws, an appropriation has been provided by the town for a reserve fund, from which fund transfers for extraordinary or unforseen ex- penditures may be made by the finance committee. The appointment of the finance committee, however, should be provided for by by-law, in accordance with the provi- sions of Section 16, Chapter 39, General Laws, as amended.
The books and accounts of the town treasurer were examined and checked. The recorded receipts were com- pared with the departmental records of payments to the treasurer and with the other sources from which money was paid into the town treasury, while the payments were checked with the selectmen's warrants authorizing the town treasurer to disburse town funds, and with the records of the bookkeeper. The cash book was footed throughout for the period of the audit and the cash bal- ance on June 10, 1930 was proved by an actual count of the cash in office and by a reconciliation of the bank account with a statement received from the bank of deposit.
The savings bank books, representing the investment of the trust funds in the custody of the town treasurer, were examined and listed. The income was proved and the withdrawals were verified.
22
The payments on account of debt and interest were proved with the amounts falling due and with the can- celled securities and coupons on file. The outstanding debt was listed and verified by a comparison with the ledger accounts.
The books and accounts of the collector of taxes were examined and checked. The commitments of town and district taxes and assessments were proved with the war- rants of the assessors committing them for collection, the recorded collections were compared with the payments to the town and district treasurer, the abatements were checked with the assessors' records of abatements granted, and the outstanding accounts were listed and proved with the ledger accounts. A further verification of the outstanding accounts was secured by mailing no- tices to a number of persons whose names appeared on the books as owing money to the town, the replies received thereto indicating that the outstanding accounts, as listed, are correct.
The assessors' records of abatements granted were examined. The abatements were listed by levies and compared with the tax collector's and bookkeeper's re- cords. The computation of the tax levy was verified.
The financial records of the town clerk were exam- ined and checked. The receipts for dog and sporting li- censes were verified by a comparison with the records of licenses issued, and the payments to the county treas- urer and to the Division of Fisheries and Game, respec- tively, were verified. The cash balance on June 10, 1930 was proved.
The surety bonds of the town treasurer, tax col- lector, and town clerk were examined and found to be in proper form.
23
The accounts of the license commissioners were ex- amined. The recorded receipts were checked with the records of licenses issued and the payments to the treas- urer were verified. It is recommended that licenses be granted only upon application of the licensees, and that adequate and complete records be kept pertaining to all li- censes granted and issued, so that the receipts from this source may be readily checked and verified.
The accounts of the sealer of weights and measures were examined. The collections were compared with the records of weights and measures sealed and adjusted, the payments to the treasurer being verified. Attention is called to Section 34, Chapter 98, General Laws, requiring the sealer to make monthly payments to the treasurer.
The records of charges made by the health depart- ment were compared with the commitments as shown on the bookkeeper's ledger. The payments to the treasurer were compared with the books of the treasurer and the bookkeeper, and the outstanding accounts were listed and proved.
The collections on account of licenses issued by the health department were compared with the records of licenses granted, and the payments to the treasurer were verified.
The accounts of the highway department were ex- amined. The collections on account of services rendered or materials sold were compared with the payments to the treasurer.
The charges for sidewalk and curbing construction were analyzed, the collections were compared with the treasurer's record of receipts, and the outstanding ac- counts were listed and proved. Action should be taken to secure settlement of the old outstanding charges for sidewalks and curbing, and if it should be found that
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