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ANNUAL REPORT
OF THE
TOWN OFFICERS
OF THE
TOWN OF BERKLEY
F B
TOWN
INCORPORATED
EY
1735.
M
TTS
SSA
TOGETHER WITH THE
Valuation and Tax List FOR THE
YEAR ENDING DECEMBER 31, 1937
Warren A. Holmes, Printer Myricks, Mass. 1938
Digitized by the Internet Archive in 2016
https://archive.org/details/annualreportofto 1937berk
ANNUAL REPORT
OF THE
TOWN OFFICERS
OF THE
TOWN OF BERKLEY
B
F
E
TOWN
INCORPORATED
LEY.
1735.
M
TS
SS
TOGETHER WITH THE
Valuation and Tax List FOR THE
YEAR ENDING DECEMBER 31, 1937
Warren A. Holmes, Printer Myricks, Mass. 1938
3
ANNUAL REPORT
TOWN OFFICERS FOR 1937
Town Clerk
Ervine A. Chace Term expires Mar. 1939
Moderator
Herbert M. Ashley Term expires Mar. 1938
Selectmen and Overseers of the Poor
Albert Bindon Term expires Mar. 1938
Warren L. Ide Term expires Mar. 1939
Silas E. Brailey Term expires Mar. 1940
Assessors
Ervine A. Chace
Term expires Mar. 1938
Norman E. Whittaker Term expires Mar. 1939
Allen A. Haskell Term expires Mar. 1940
School Committee
Arthur E. Robbins
Term expires 1938
Mildred A. Carr Babbitt Term expires 1939
Stephen A. Dow Term expires Mar. 1940
Collector of Taxes For One Year
Wendell D. Conant
Resigned
Arthur E. Robbins
Appointed to Fill Vacancy
Treasurer For One Year John Q. Dillingham Term expires Mar. 1938
Auditor For One Year Francis F. G. Andrews Term expires Mar. 1938
Tree Warden For One Year
Linneus C. Whitaker
Term expires Mar. 1938
4
ANNUAL REPORT
1 Constables For One Year
Walter M. Ashley
Term expires Mar. 1938
William A. Cox
Term expires Mar. 1938
Wendell D. Conant
Term expires Mar. 1938
Willis G. Craw
Term expires Mar. 1938
Eino H. Silvan Term Expires Mar. 1938
Linneus C. Whittaker
Term expires Mar. 1938
Hiram E. Young
Term expires Mar. 1938
Trustee of Public Library For Three Years
Florence M. Macomber
Term Expires 1938
Lizzie J. Howland
Term Expires 1939
Myra D. Anthony
Term Expires 1940
Tree Warden For One Year Linneus C. Whittaker
Burial Ground Commissioner For Three Years
Wendell D. Conant
Term Expires 1938
Roger H. Conant
Term Expires 1939
Lawrence B. Swift
Term Expires 1940
5
ANNUAL REPORT
Town Officers Appointed by the Selectmen for 1937
Moth Inspector Adelbert A. Briggs
Supt. of Streets George A. Quick
Fence Viewers and Field Drivers
Lawrence Barrow Roswell K. Delano
Measurers of Wood, Lumber and Weigher Benjamin O. Jones Stephen A. Dow
Milk Inspector Allen A. Haskell
Pound Keeper Ervine A. Chace
Forest Warden George R. Babbitt
Inspector of Slaughtering Ervine A. Chace
Animal Inspector Allen A. Haskell
Sealer of Weights and Measures Linneus C. Whitaker
Dog Officer Linneus C. Whitaker
6
ANNUAL REPORT
APPROPRIATIONS FOR 1937
Library
$ 202.00
Memorial Day
40.00
Gypsy and Brown Tail Moths
500.00
Care of Graves of Soldiers and Sailors of Civil and Spanish Wars
100.00
County T. B. Hospital
619.45
Snow Removal, 1936
1,461.55
State Tax
County Tax
Pump and Hose
1,000.00
E.R.A. Note
500.00
W.P.A.
500.00
Berkley and Dighton Bridge
600.00
Overdrafts
1,354.00
By-Laws for Town
50.00
Locust St.
1,000.00
Chapt. 81 Maintenance
2,100.00
Chapt. 90, Oiling
1,000.00
Schools and Supplies
22,444.70
Town Officers
1,800.00
Incidentals
1,700.00
Interest
300.00
Draw-tender B. D. Bridge
360.00
Fire Department
500.00
Public Welfare
3,500.00
Soldiers' Relief
500.00
Mothers' Aid
300.00
Old Age Assistance
6,500.00
Mosquito Control
25.00
Federal Funds, W.P.A. Projects
2,000.00
Repairs on School Building
1,000.00
New Building
500.00
Architect Bill
1,000.00
Assessors
500.00
7
ANNUAL REPORT
ESTIMATES 1938
Memorial Day
$ 40.00%
Library
500.00
Soldiers & Sailors Graves
100.00 ^
E.R.A. Note
500.00X
Soldiers Relief
400.00X
Moth Department
500.00
Fire Department
500.00X
Interest
500.00X
Bristol Cty. Tuber. Hosptl.
614.24X
Chapter 90
1000.00%
Chapter 81
2100.00₺
Snow Removal
600.00X
Drawtender
360.00
Town Officers
1800.00
Incidentals
1700.00
Old Age Assistance
7000.00×
Aid Dependent Children
1500.00 ×
Mosquito Control
25.00
Public Welfare
6000.00 5800,00
Overdrafts
236.39
W.P.A.
1000.00
Schools
21244.00
School House Note
1650.00
7
8
ANNUAL REPORT
TOWN WARRANT
Article 1. To hear the report of the finance committee and act on same.
Article 2. To act on report of the town offi- cers.
Article 3. To see if the town will appropriate × a sum of money for the Public Library, including the dog fund.
Article 4. To fix the compensation for the collector and treasurer for the ensuing year. cuma
Article 5. To choose all necessary town offi- cers, one selectman, and overseer of the poor for three years, one assessor for three years, one school committee member for three years, one trustee of library for three years, one burial ground commis- sioner for three years, town treasurer for one year, collector of taxes for one year, auditor for one year, three fish wardens for one year, road surveyor for one year, moderator for one year, tree warden for one year, seven constables for one year, three oyster wardens for one year, and also to bring in your bal- lots on the question, "Shall licenses be granted for the sale of certain non-intoxicating beverages in this town?" The form of ballot to be "Yes" or "No".
Article 6. To raise and appropriate sums of money for highways and bridges.
Article 7. To raise and appropriate a sum of money for schools, including supplies, high school tuition, salary of superintendent, transportation of scholars and repairs on buildings.
9
ANNUAL REPORT
Y Article 8. To raise and appropriate a sum of money for salaries of Town Officers, incidentals, in- terest, fire department, public welfare, old age as- sistance, soldiers relief, and aid to dependent chil- dren.
X Article 9. To choose a memorial committee and appropriate a sum of money for the same.
X Article 10. To raise and appropriate a sum of money to be expended in suppressing the gypsy and brown tail moths, including private work.
x Article 11. To raise and appropriate a sum of money to be used in the cemetery and the care of the graves of soldiers and sailors.
XArticle 12. To raise and appropriate the sum of $614.24 for the Bristol. County Tuberculosis Hos- pital maintenance and repair.
X Article 13. To raise and appropriate the sum of $600.00 for snow removal in the year 1938.
/Article 14. To raise and appropriate the amount of the State and County Tax.
Article 15. To see what action the town will take in appropriating the overdrafts in the following departments: Fire Dept., $164.39; Fire Dept. Special, $15.00; Soldiers' Relief, $23.31; Interest, $33.69.
Article 16. To see if the town will vote to approve an annual state audit of the Town accounts, or act thereon.
Article 17. To see if the town will raise and appropriate the sum of $1000.00 for oiling Porter St. beginning at Locust St. and going toward Padelford St.
10
ANNUAL REPORT
Article 18. To see if the town will raise and appropriate the sum of $500.00 for E.R.A. note.
× Article 19. To see if the town will vote to set a definite sum of money to be paid the modera- tor for his services for the year or take any action relative thereto. 20.00 fury
Article 20. To see if the town will vote to accept the sum of $1000.00 as bequeathed to the town by the late Edwin H. Allen to be known and used as the Edwin H. Allen cemetery fund.
> Article 21. To see if the town will vote the amount to be paid per hour for labor, trucks, and horses for highway department work.
Article 22. To see if the town will vote to set the amount to be paid per hour for labor, trucks, and autos relative to the fire department.
Article 23. To see if the town will vote to spend $600.00 from Chapter 81 moneys to be used to gravel Seymore St. from the Stone Barn to Bry- ant St. or take some action relative thereto.
Article 24. To see what action the town will take in regard to the removal of snow and to set the price for labor and trucks.
Article 25. To see if the town will vote to reimburse the assessors for work in 1937./ 8/40
Article 26. To see if the town will vote to approve a set of by-laws as presented by a joint committee of the Finance Committee and Board of Selectmen or act thereon.
11
ANNUAL REPORT
Article 27. To see if the town will vote to approve the payment of $42.00 to George R. Babbitt for the removal of snow.
Article 28. To see if the town will vote to pay the following unpaid bills of 1937: Public Wel- fare - Church Coal Co. $69.13; L. P. Churchill $9.00; Morton Hospital $263.60 ; Taunton Mun. Light Plant $10.50; Manuel Fernandes, Jr. $2.00; L. C. Whit- aker $25.00; H. M. Ashley $8.00; Michael Burke $1.25; C. A. Hack & Son $41.50.
XArticle 29. To elect a finance committee.
Article 30. To act on any other business that may legally come before the meeting.
TOWN MEETING, MONDAY, MARCH 14, 1938
12
ANNUAL REPORT
LIST OF PERSONS QUALIFIED TO SERVE AS JURORS FOR THE TOWN OF BERKLEY- 1937
* Herbert W. Ashley,
* Vincent Avery,
*Lawrence Barrows,
* John Longton,
* Allen McCabe,
* Partrick W. Murphy,
Albert H. Radcliffe,
*Charles B. Wordell,
Farmer Farmer Grain Salesman Metal Worker Telegrapher Boiler Worker Cloth Inspector
Charles Zucchi, William Bindon,
Sawyer Plumber Farmer Painter
*O. Vincent Andrews,
Manuel Fernandes, Jr.,
Farmer
* Merle A. Whitaker,
Tinsmith
* Walter Wolley,
Truck driver Teacher
Charles Holmes
* William Landry,
Mill Hand
Forrest E. Washburn,
Carpenter
* Drawn
13
ANNUAL REPORT
STATE AUDITORS' REPORT
To the Board of Selectmen, Mr. Warren L. Ide, Chairman, Berkley, Massachusetts.
February 21, 1938
Gentlemen :
I submit herewith my report of an audit of the books and accounts of the town of Berkley for the period from November 23, 1933, and of the ac- counts of the tax collector from August 14, 1934, to 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, Assistant Director of Accounts.
Very truly yours, Theodore N. Waddell Director of Accounts
14
ANNUAL REPORT
Mr. Theodore N. Waddell, Director of Accounts, Department of Corporations and Taxation, State House, Boston.
Sir :
In accordance with your instructions, I have made an audit of the general accounts of the town of Berkley for the period from November 23, 1933, and of the collector's accounts from August 14, 1934, the dates of the previous audits, to November 27, 1937. Due to the condition disclosed in the exam- ination of the collector's accounts, the audit was brought up to December 31, 1937, the following re- port being submitted thereon :
The financial transactions, as recorded on the books of the several departments receiving or dis- bursing money for the town or committing bills for collection, were examined and checked in detail.
A cash shortage in the amount of $4,172.56 as of December 31, 1937, was disclosed in the accounts of Wendell D. Conant, collector of taxes, who re- signed from office December 30, 1937.
The books and records of the collector of taxes were requested on November 29, 1937, and the col- lector stated that all of his cash books for the levies of 1935 and prior years had been stolen from his residence in March, 1936, and that he had not kept cash books since that time although the tax levies of 1936 and 1937 were committeed to him subsequent to March, 1936. Attention is here called to the provisions of Section 7, Chapter 60, General Laws, relative to the keeping of cash books by the col- lector.
15
ANNUAL REPORT
The commitments books in the custody of the collector were examined. The recommitment of taxes at the time of the previous audit and all subse- quent commitments of taxes were analyzed and veri- fied by a comparison with the warrants issued by the board of assessors for their collection. The record- ed collections appearing on the commitment books were compared with the payment to the treasurer, the abatements were checked with the assessors' records of abatements granted, and the outstanding accounts were listed.
In order to verify the outstanding tax accounts as listed, notices were sent to a large number of persons whose names appeared on the books as ow- ing money to the town. A number of replies were received from persons who claimed that their taxes had been paid. All these claims were investigated, and several taxpayers substantiated their claims by presenting proper proof of payment of taxes and in- terest which had not been entered on the commit- ment books of the collector.
Additional claims were made that taxes have been paid but not credited on the commitment books, but evidence of payment had not been produced at the completion of the audit. Any additional claims which may subsequently be proved as having been paid and not entered should be added to the cash shortage previously mentioned, and the temporary collector credited with the amounts found to have been paid to the former collector.
A detailed list of all the taxes outstanding as of December 31, 1937, was prepared for the conveni- ence of the temporary collector, and the total amount outstanding on each of the several levies was given
16
ANNUAL REPORT
to the board of assessors for their use in preparing the recommitment warrants.
As may be judged from the amount of the col- lector's cash shortage, the collector has not made weekly payment to the treasurer, as required by Section 2, Chapter 60, General Laws.
It is recommended that determined action be taken at once to secure settlement of the outstanding tax levies.
The selectmen's records of charges against ap- propriations were incomplete, it being necessary to analyze the treasurer's warrants and classify the payments. General ledger accounts were compiled, and a balance sheet, showing the financial condi- tion of the town as of December 31, 1937, was pre- pared and is appended to this report.
It is recommended that steps be taken toward the establishment of a proper system of accounting, so that complete records may be available in a single town office and so that the true financial condition of the town may be determined at any time.
It was noted that receipts for January, 1938, were entered in the treasurer's cash book as of De- cember, 1937, and that payments by the town treas- urer were made after January 10, 1938, for bills incurred during the previous year. In this connec- tion attention is called to the provisions of Section 56, Chapter 44, General Laws, relative to the financial year of towns.
In connection with federal grants received on account of old age assistance, attention is called to Section 7, Chapter 436, Acts of 1936, which requires
17
ANNUAL REPORT
that the money received shall be kept in separate accounts and expended for the purposes specified by the State Department of Public Welfare. Payments on approved cases should be charged directly against the proper grant account, and any balance in these accounts at the close of the year should be carried forward.
A deficit of $284.28 in the overlay account for 1931 should be raised by the assessors in accordance with the provisions of Section 23, Chapter 59, Gen- eral Laws.
An examination of the town clerk's records of town meetings disclosed the fact that a number of appropriations were overdrawn in 1934, 1935, and 1936, and provided for in the following years, and several appropriations were overdrawn on December 31, 1937. To incur liabilities in excess of the ap- propriations voted by the town is contrary to the pro- visions of Section 31, Chapter 44, General Laws, which reads as follows :
"No department of any city or town, ex- cept Boston, shall incur liability in excess of the appropriation made for the use of such department, except in cases of extreme emer- gency involving the health or safety of per- sons 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."
Attention is also called to Section 62, Chapter 44, General Laws, which reads as follows:
"Any city, town or district officer who knowingly violates, or authorizes or directs any official or employee to violate any provi-
18
ANNUAL REPORT
sion of this chapter or any other provision of general law relating to the incurring of liabil- ity or expenditure of public funds on account of any city, town or district, or any provision of special law relating to the incurring of lia- bility or expenditure of public funds, as afore- said, shall, except as otherwise provided, be punished by a fine of not more than one thou- sand dollars or by imprisonment for not more than one year, or both; and the mayor, se- lectmen, prudential committee, or commis- sioners, shall, and five taxpayers may, report such violation to the district attorney who shall investigate and prosecute the same."
To provide for extraordinary or unforseen ex- penses, the town may, at an annual meeting, ap- propriate a sum of money for a reserve fund. Trans- fers from the reserve fund provided under Section 6, Chapter 40, General Laws, may be made by the fi- nance committee, but such transfers must be secured before the liabilities are incurred.
The books and accounts of the town treasurer were examined and checked in detail. The record- ed receipts were analyzed and compared with the collections as recorded in the several departments collecting money for the town and with other sources from which money was paid into the town treasurer, while the disbursements were checked with the se- lectmen's warrants authorizing the treasurer to dis- burse town funds. The cash book was footed and the cash balance was verified by a reconciliation of the bank account with a statement furnished by the bank of deposit.
19
ANNUAL REPORT
The records of town debt, revenue loans, and interest were examined and listed, and the payments were verified by a comparison with the amounts falling due and with the cancelled securities on file.
The savings bank books representing the invest- ment of the several trust funds in the custody of the town treasurer were examined and listed, the in- come being proved and the transfers to the town verified.
The records of tax titles taken by the town were found to be incomplete. The necessary information was compiled and checked with the collector's records, and the deeds on hand were checked with the records in the Registry of Deeds. A proper and complete record of all tax titles taken by the town should be kept in the future as required by Section 50, Chapter 60, General Laws.
The financial accounts of the town clerk were examined and checked. The recorded receipts from dog and sporting licenses were checked with the records of licenses issued. The payments to the state and town treasurers were verified.
It is again recommended that a report of the audit, or a summary of its essential features, be pub- lished by the town clerk in accordance with the pro- visions of Section 40, Chapter 44, General Laws.
In addition to the departments mentioned, the available records of all other departments receiving money for the town were checked and the pay- ments to the treasurer were verified.
The surety bonds filed by the several officials for the faithful performance of their duties were ex- amined and found to be in proper form.
20
ANNUAL REPORT
There are appended to this report, in addition to the balance sheet, tables showing a reconciliation of the treasurer's cash and the collector's shortage, summaries of the tax and tax title accounts, together with tables showing the condition of the various trust funds.
During the progress of the audit, cooperation was received from the various town officials, for which, on behalf of my assistants and for myself, I wish to express appreciation.
Respectfully submitted,
Herman B. Dine Assistant Director of Accounts
21
ANNUAL REPORT
RECONCILIATION OF TREASURER'S CASH
Balance November 23, 1933, Receipts :
$ 1,820.41
November 23 to December 31, 1933
$30,860.20 69,625.91
1934,
1935,
74,222.59
1936,
94,087.39
268,796.09
$270,616.50
Payments:
November 23 to December 31, 1933,
$25,785.18
1934,
75,415.83
1935,
75,079.19
1936,
91,986.72
268,266.92 2,349.58
Balance December 31, 1936,
$270,616.50
Balance January 1, 1937,
$ 2,349.58
Receipts January 1 to November 27, 1938
82,350.78
Unpaid warrants November 27, 1937,
567.30
Warrant in excess of payments,
.06
Cash variation November 27, 1937,
14.25
$ 85,281.97
Payments per warrants January 1 to November 27, 1937,
$ 66,407.79
Payments in advance of warrants November 27, 1937,
2,227.97
Balance November 27, 1937: The Machinists' National Bank of Taunton, 16,646.21
$ 85,281.97
Balance November 28, 1937, Receipts November 28 to December 31, 1937,
$ 16,646.21
19,000.92 $ 35,647.13
22
ANNUAL REPORT
Payments November 28 to December 31, 1937, Balance December 31, 1937,
$ 34,992.28
654.85
$ 35,647.13
The Machinists' National Bank of Taunton
Balance November 27, 1937, per statement,
$ 18208.78
Balance November 27, 1937, per check book, $ 16,646.21
Outstanding checks November 27,
1937, per list
1,562.57
$ 18,208.78
CASH SHORTAGE Wendell D. Conant, Collector
Due from collector December 31, 1937, per tables :
Taxes and assessments, 1932, $ 156.57
Taxes and assessments 1933 444.57
Taxes and assessments 1934, 365.92
Taxes and assessments 1935,
2,243.45
Taxes and assessments 1936,
669.62
Old age assistance taxes 1933,
19.00
Motor vehicle excise taxes 1933,
10.24
Motor vehicle excise taxes 1934,
42.55
Motor vehicle excise taxes 1935,
293.17
Motor vehicle excise taxes 1936,
419.53
$ 4,664.62
Overpayments to treasurer
December 31, 1937, per tables:
Taxes and assessments 1937, $ 435.69
Motor vehicle excise taxes 1937,
56.37
$ 492.06
Cash shortage December 31, 1937,
4,172.56 $ 4,664.62
23
ANNUAL REPORT
TAXES AND ASSESSMENTS-1931
Recommitment per warrant August 14, 1934, $ 176.51
Interest collections :
August 14 to December 31, 1934
$
22.13
.03
1935,
22.16 $ 198.67
Payments to treasurer:
1935,
Abatements 1935,
37.70
Tax titles taken August 14 to December 31, 1934, 1.43
Outstanding taxes December 31, 1937, per list, . 10.41 $ 198.67
TAXES AND ASSESSMENTS-1932
Recommitment per warrant
August 14, 1934, $ 2,974.58
Interest collections :
August 14 to December 31, 1934, $ 236.52
1935, 69.19 1936, .54
306.25
$ 3,280.83
Payments to treasurer:
August 14 to December 31, 1934, $ 2,529.10
390.80
1935, 1936,
2.54
$
2,922.44
Abatements:
August 14 to December 31, 1934, $ 90.00
1935,
16.65
1936,
31.40
138.05
August 14 to December 31, 1934, $ 148.90 .23 $ 149.13
24
ANNUAL REPORT
Tax titles taken August 14 to December 31, 1934, Outstanding taxes December 31, 1937, per list, Due from collector December 31, 1937,
52.65
11.12
156.57
$ 3,280.83
TAXES AND ASSESSMENTS-1933
Recommitment per warrant
August 14, 1934,
$ 6,311.66
Interest collections :
August 14 to December 31, 1934 $
82.86
1935,
271.59
1936,
49.53
1937,
26.60
430.58 $ 6,742.24
Payments to treasurer :
August 14 to December 31, 1934, $ 2,321.64
1935,
3,610.18
1936,
158.69
$ 6,090.51
Abatements 1936,
57.67
Added to tax titles 1937,
53.95
Outstanding taxes December
95.54
31, 1937, per list, Due from collector, December 31, 1937,
444.57
$ 6,742.24
TAXES AND ASSESSMENTS-1934
Commitment per warrant ,
$27,536.08
Interest collections :
1934,
$ 3.15
1935,
176.85
1936,
297.69
1937,
219.12
696.81
$ 28,232.89
25
ANNUAL REPORT
Payments to treasurer :
1934,
$15,105.97
1935,
6,639.65
1936,
3,728.51
1937,
1,946.77
$27,420.90
Abatements:
1934,
$ 36.11
1935,
13.95
1936,
3.87
1937,
95.65
149.58
Tax titles taken 1937,
97.81
Added to tax titles 1937,
50.54
Outstanding December 31, 1937, per list :
Taxes,
$ 144.14
Moth assessments,
2.00
146.14
Due from collector
December 31, 1937,
367.92
$ 28,232.89
TAXES AND MOTH ASSESSMENTS-1935
Commitment per warrants,
$35,021.24
Interest collections :
1935,
$ 14.67
1936,
216.47
1937,
410.82
641.96
$ 35,663.20
Payments to treasurer:
1935,
$18,439.37
1936,
1937,
7,331.91 4,667.91
$30,439.19
26
ANNUAL REPORT
Abatements :
1935,
$ 135.80
1936,
1.60
1937,
102.40
239.80
Added to tax titles 1937,
190.20
Outstanding December 31, 1937, per list, Due from collector December 31, 1937,
2,550.56
2,243.45
$ 35,663.20
TAXES AND MOTH ASSESSMENTS-1936
Commitment per warrants,
$32,298.32
Interest collections :
1936,
$ 6.99
1937,
284.57
291.56
Overpayments to collector, to be refunded, 9.38
$ 32,599.26
Payments to treasurer :
1936,
$15,375.58 8,349.74
1937,
$23,725.32
Abatements 1936,
332.49
Added to tax titles 1937,
141.91
Outstanding December 31, 1937,
per list :
Taxes.
$
5,563.17
Moth assessments, 15.00
7,578.17
Due from collector December 31, 1937, 669.62
Cash on hand December 31, 1937,
(Paid treasurer February 12, 1938),
151.75
$ 32,599.26
27
ANNUAL REPORT
TAXES AND MOTH ASSESSMENTS-1937
Commitment per warrants,
Interest collections,
$39,612.89 9.29
Overpayments to collector December 31, 1937,
435.69
$ 40,057.87
Payments to treasurer,
$19,113.89
Added to tax titles,
160.22
Outstanding December 31, 1937, per list :
Taxes,
$20,733.76
Moth assessments,
50.00
20,783.76 $ 40,057.87
OLD AGE ASSISTANCE TAXES-1931
Recommitment per warrant August 14, 1934, $ 14.00
Payments to treasurer August 14 to December 31, 1934, $ .80
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