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ANNUAL REPORT
OF THE
TOWN OFFICERS
OF THE
TOWN OF BERKLEY
F
BE
K
TOWN
INCORPORATED
LEY
1735.
M
TS
SS!
TOGETHER WITH THE
Valuation and Tax List
For the Year Ending December 31, 1948
Digitized by the Internet Archive in 2016
https://archive.org/details/annualreportofto 1948berk
ANNUAL REPORT
OF THE
TOWN OFFICERS
OF THE
TOWN OF BERKLEY
F
B.
E
R
TOWN
INCORPORATED
LEY.
1735.
MA
TS
SS!
TOGETHER WITH THE
Valuation and Tax List
For the Year Ending December 31, 1948
TOWN OFFICERS, 1948
Moderator
Norman McDonald
Term expires 1949
Selectmen
Albert Bindon Harold G. Ashley John P. Pilling
Term expires 1949 Term expires 1950 Term expires 1951
Treasurer
Francis F. G. Andrews
Term expires 1949
Assessors
Milton A. Babbitt Anthony Sylvia Norman E. Whittaker
Term expires 1949 Term expires 1950 Term expires 1951
Highway Surveyor
Linneus C. Whitaker
Term expires 1949
School Committee
William A. Cox Ruth O. Babbitt
Gil A. Bettencourt
Term expires 1949 Term expires 1950 Term expires 1951
Collector of Taxes
Francis F. G. Andrews Term expires 1950
Auditor
Warren M. Ide
Term expires 1949
Trustees of Public Library
Ruth O. Babbitt Term expires 1949
Florence M. Macomber Term expires 1950 Term expires 1951
Lizzie J. Howland
Burial Ground Commissioners
Lewis W. Ashley Lucy F. White Wojciech Pysz
Term expires 1949 Term expires 1950 Term expires 1951
Tree Warden
Linneus C. Whitaker Term expires 1949
Town Clerk
Francis F. G. Andrews Term expires 1951
3
ANNUAL REPORT
Constables Terms expiring in 1949:
Harold G. Ashley
Eino H. Silvan
William B. Mitchell
William A. Cox
Charles E. Harrison Linneus C. Whitaker
Hiram E. Young
Finance Committee John Q. Dillingham, Chairman
Herbert Aspinall
Joseph D. Rose
Eric G. Olsson
Henry K. Goff
Charles A. Cady
Laurence B. Swift
Memorial Day Committee
Gil A. Bettencourt
R. Donald Andrews Laurence B. Swift, Jr.
SELECTMEN'S APPOINTMENTS IN 1948
Supervisor of Relief Albert Bindon
Clerk of Welfare Board Susan A. Atterbury* Ruth Avery
Director of Veterans' Services R. Donald Andrews
Chief of Police Harold G. Ashley
Chief of Fire Department Albert Bindon
Inspector of Slaughtering Joseph O. Freeman
Inspector of Animals Joseph O. Freeman
Moth Superintendent Alvin E. Briggs
4
ANNUAL REPORT
Fence Viewers, and Measurers of Wood and Lumber Lawrence Barrow L. Clyde Cummings
Benjamin O. Jones
Pound Keeper Francis E. Fournier
Dog Officer Anthony Sylvia
Town Counsel Gordon M. Owen
Inspector of Wiring Clarence O'Neill
Honor Roll Committee
Gil A. Bettencourt
R. Donald Andrews
Burial Agent R. Donald Andrews
Sealer of Weights and Measures William B. Mitchell
Caretaker of Veterans' Graves R. Donald Andrews Police Officers
Joseph L. Anthony
William A. Cox
Harry J. Gaffney
William B. Mitchell
Laurence B. Swift, Jr.
Allen M. Talbot
Charles E. Harrison Eino H. Silvan Anthony Sylvia Linneus C. Whitaker
Hiram E. Young
*Resigned.
ORGANIZATION OF BOARDS, 1948 .
Selectmen : Albert Bindon, Chairman John P. Pilling, Clerk Welfare: Albert Bindon, Chairman
Health : Albert Bindon, Chairman
5
ANNUAL REPORT
JURY LISTS
Names added to the 1947 list :
Isaac S. Barton, "Myricks St.
Farmer
Russell E. Combs, Porter St.
Florist
Ernest A. Greene, Bay View Ave.
Laborer
John A. Longton, Berkley St.
Threadgrinder
Maurice P. Nadeau, Berkley St.
Foreman
Stuart N. Paull, Bryant St.
Farmer Packer
Richard W. Pilling, Berkley St.
Wojciech Pysz, North Main St.
Machinist
Frederick A. Reed, Locust St.
Stove Inspector Farmer
Names drawn in 1948 from 1947 list :
Isaac S. Barton
Raymond W. Hambly
Ernest A. Greene
Stuart N. Paull
Maurice P. Nadeau
Forrest E. Washburn
Frederick A. Reed
Ralph R. Cochrane
Frank W. Carroll
Norman L. Oakes
Bion L. Pierce
1948 Jury List
Effective from July 1, 1948 to June 30, 1949.
*Charles E. Ashley, Macomber St.
Carpenter Store owner
*Manuel R. Barboza, Berkley St. Ernest H. Brailey, Mill St.
Mechanic
Mail carrier
*Merton L. Briggs, Algerine St. Charles A. Cady, County St. Everlon W. Clark, Bay View Ave.
Salesman
Mechanic
*Russell E. Combs, Porter St. Joseph O. Freeman, Berkley St. Warren A. Holmes, Myricks St.
Farmer
Printer
*John A. Longton, Berkley St. Philip A. McEnaney, South Main St. Paul J. Moskal, Bay View Ave.
Threadgrinder
Press operator
*John C. Murphy, Myricks St. Richard W. Pilling, Berkley St. Wojciech Pysz, North Main St.
Dairyman Painter
Packer
Machinist
*Anthony Sylvia, Point St. George H. Turcott, Myricks St.
Assessor Truck driver
Forrest E. Washburn, Myricks St.
Florist
6
ANNUAL REPORT
Wallace Westgate, Berkley St.
Buffer
Meredith C. Wilson, South Main St.
Printer
*Drawn, July 1 to Dec. 31, 1948. .
ALBERT BINDON JOHN P. PILLING HAROLD G. ASHLEY Board of Selectmen
Attest : Francis F. G. Andrews, Town Clerk
7
ANNUAL REPORT
ESTIMATES FOR 1949
Moderator's Salary
$ 20.00
Selectmen's Salaries
400.00
Selectmen's Expense
100.00
Auditor's Salary
55.00
Auditor's Expense
15.00
Treasurer's Salary
500.00
Treasurer's Expense
350.00
Tax Title Expense
300.00
Collector's Salary
500.00
Collector's Expense
325.00
Assessors' Salaries
1,100.00
Assessors' Expense
250.00
Town Council
100.00
Town Clerk Salary
150.00
Town Clerk Fees
80.00
Town Clerk Expense
50.00
Election & Registration
275.00
Town Hall Expense
250.00
Police Department
500.00
Fire Department
1,500.00
Sealer of Weights & Measures Salary
48.00
Sealer of Weights & Measures Expense
25.00
Moth Department
750.00
Tree Department
500.00
Dog Officer's Account
150.00
Board of Health Expense
700.00
Mosquito Control
25.00
Chapter 81 Highway
3,150.00
Chapter 90 Highway
1,000.00
Chapter 90 Padelford Street
1,500.00
Road Machinery Account
125.00
Berkley & Dighton Bridge Account
375.00
Snow Removal & Sanding 1949
100.00
Board of Public Welfare Salaries
150.00
Public Welfare Administration Account
1,000.00
Temporary Aid
3,000.00
Aid to Dependent Children
2,500.00
Old Age Assistance Aid
16,000.00
Department of Veterans Service
400.00
School Committee Salary
160.00
Street Lights
8
ANNUAL REPORT
School Department
34,212.70
Public Library
900.00
Incidentals
50.00
Memorial Day
45.00
Town Reports
Building at Myricks
50.00
Honor Roll
50.00
Workmen's Compensation Insurance
300.00
Reserve Account
1,000.00
Care of Veterans Graves
50.00
Cemetery
100.00
Interest
75.00
Berkley & Dighton Bridge Painting
450.00
Pension Fund
123.99
Grinnell Street
500.00
Burt Street
500.00
Expenses of Finance Committee
70.00
9
ANNUAL REPORT
SELECTMEN'S REPORT
We are pleased to be able to report the Town is in good financial condition with no outstanding debt.
During the past year the proposed layout on Padelford Street was not undertaken as plans were not available in time. Plans have now been provided and the project will be started at an early date. The increased estimated cost will require the Town to provide an additional sum of $1,500.00, making a total of $4,500.00 as the Town's share. The State has allotted the sum of $9,000.00 and the County $4,500.00, for a total of $18,000.00 for the project.
During the coming year we shall complete the work started on Friend Street, the work being done under Chapter 81. We also recommend appropriations to be made for the repair of Burt and Grinnell Streets. This will be further ex- plained at the Annual Business Meeting.
This year it will be necessary to provide a sum of money for repairs of the Town Hall, especially the roof, and we recommend an appropriation of 500.00 for this work we also recommend that the Town provide the sum of $450.00 for the . painting of the Berkley and Dighton Bridge. This work to be done under Chapter 90 - the State and County having pro- vided a like amount.
It will be necessary in the coming year to appoint a Board of Registrars as the registered voters are now over 600, and the Statutes require such a Board to be appointed.
We shall continue to do all we can to keep expenditures at the lowest possible cost consistent with the best interest of the Town.
At this time we wish to express our appreciation to the Finance Committee and all others who have co-operated with us in the conduct of the Town business.
ALBERT BINDON JOHN P. PILLING HAROLD G. ASHLEY
10
ANNUAL REPORT
SUPERVISOR'S REPORT
In submitting my report as Supervisor for the year 1948, I must draw your attention to the ever increasing cost. While the case load under the Old Age Assistance Law is the same as at the beginning of the year, the cost per case has increased through the increase authorized by the State Department of Public Welfare. Total expenditures for Old Age Assistance through 1948 has been $29,498.55 as compared with $26,716.26 for 1947, an increase of $2,782.29.
The case load under the Aid to Dependent Children Law- as of January 1, was 3 cases. One was closed early in the year, and one other through a change in the status of the case cost considerably less, with the result that our total cost for the year has been $1.787.03 as against $3,264.67 for the year 1947, a decrease of $1,477.64.
Expenditures for Temporary Aid were $3,161.82 as com- pared with $1,472.67 for 1947, an increase of $1,689.15. Ad- ministration cost for all categories totalled $882.01, an in- crease of $137.79 for the past year.
In the past year, Miss Atterbury resigned as Clerk, hav- ing taken a permanent position in Boston. We were fortunate to be able to acquire the services of Miss Ruth Avery who is doing excellent work.
At this time I wish to express my appreciation to you as members of the Board, to the Town Treasurer, our former Clerk, Miss Atterbury, and Miss Avery our present Clerk for their fine co-operation in carrying out the duties of this office.
ALBERT BINDON Supervisor
11
ANNUAL REPORT
TOWN MEETINGS, 1948
Seven town meetings were held in 1948. These were the annual business meeting March 1, the annual town election March 15, the presidential primaries April 27, a special town meeting April 29, the state primaries September 14, the state election November 2, and a special town meeting November 15.
TOWN PAPERS RECORDED IN 1948
Papers recorded in the clerk's office in 1948 included the warrants for the seven meetings and the records of these meetings; the record of oaths of office administered by the town clerk; the organization of the selectmen, including the welfare and health boards; the appointments by the selectmen and the salaries set by them for their appointees ; the appoint- ments to the Finance Committee ; and the results of the several elections.
No amendments to the town's by-laws were made in 1948.
BOARD OF REGISTRARS OF VOTERS
As of Jan. 1, 1948, there were 606 names on the town's voting list. In 1948, 89 names were added, and 47 names were removed. This left 648 names on the list at the close of 1948, while for the biennial state election in 1948, 649 persons were registered voters. The growing number of Berkley residents is reflected in the vote cast at that election; 525 voters casting their ballots for a new record vote in the town.
PUBLIC NOTICE
As required by law, public notice is hereby given that the town clerk will furnish blanks for returns of births, to parents, householders, physicians and registered hospital medical of- ficers applying therefor.
DEATHS RECORDED IN 1948
Date of Death
Name
Y
Age MI
D
Place of Death
1947 -
Dec. 30
Walter C. Chamberlain
65
5
7
Taunton
1948
Jan. 15
William Melesky
2
Taunton
27
Minnie (Wasserman) Lawrence
71
8
12
Taunton
Feb.
4
Susan Hathaway
86
Berklev
19
Alfred Thomas Townley
79
10
1
·Berkley
28
Manuel S. Ferreira Also known as Manuel F. Smith
72
Taunton
Mar. 11
H. Huntley Perry
59
3
12
Fall River Fall River
12
Amelia J. Furtado
62
14
Lillian (Eccleston) Olsson
70
6
Taunton
May
1
Anthony Cambra
44
1
4
Berkley
June
2
Gerald E. Miller
5
28
Berkley
14
Paul Sampson Trenouth
16
7
20
Boston
July 13
Stillborn
Taunton
Aug. 30
Manuel Enos Souza
69
Berkley
Sept. 29
Antonia (Mazzola) Tibbetts
34
Attleboro
Oct.
8
Charles Harris Macomber
77
2
3
Berkley
28
Edmund Yates Anthony
74
11
4
Newport, R. I.
Nov. 28
Chester F. White
67
10
6
Berkley
12
ANNUAL REPORT
BIRTHS RECORDED IN 1948
Date of Birth
Name
Parents
Place of Birth
1947
Oct. 17
Jo-Ann
Joseph and Ann Trzcinski
Nov. 26
David Allen
Clarence and Eileen Freeman
Fall River Taunton
Dec. 2
John
Joseph and Mary Fernandes
Taunton
29
Gary Everett
Edward and Arlene Grace
Taunton
1948
Jan. 13
William Stephen
William and Ann Melesky
Taunton
Feb. 20
Margaret
Francis and Marietta Fournier
Taunton
24
Rodney Albert
Richard and Frances Perry
Mar. 2
Richard Wayne
John and Olive Frizado
Fall River Fall River Taunton
3
Byron Rodney
Clifton and Viola Holmes
28
David Neil
George and Agnes Wilson
Fall River
May
12
Richard Marlowe
Maynard and Thelma Sylvester
Taunton
14
Ellen Margaret
Charles and Evelyn Cady
Taunton
June 8
Andrea Alana
George and Iona Travers
Taunton
July 1
Carla Jo-Ann
Emil and Kathleen Kleiner
Taunton
13
Stillborn
Taunton
29
Joseph
Antone and Rose Piechota
Taunton
Aug. 20 Frances Irene
Warren and Jacoppina Sylvester
Taunton
Sept. 1
Edward Ralph
Taunton Harold and Dorothy Dimsey Anthony and Angelina Rose Taunton
5
Anne Linda
7
Craig Francis
Carlton and Jeannette McCauley
Taunton
13
ANNUAL REPORT
9 14 30
Carol Marie Lewis Alton
Steven Cummings
Edward and Helen Roman Stanley and Doris Trond Ernest and Ida Desrosiers Gilbert and Mildred Rapoza
Taunton Taunton Taunton Fall River
Delayed certificates, recorded 1948
1942 July 27 1947 Apr. 12
Virginia May
Richard and Ameila Rose
Dighton
Irene Mae
Willard and Eleanor Paull
Dighton
Corrections, recorded 1948
1894
June 25 1942 Sept. 5
Ruth Esther
Joseph and Lizzie Howland
Berkley
Carol Jean
Antone and Rose Terra
Taunton
ANNUAL REPORT
14
Oct. 17
MARRIAGES RECORDED IN 1948
Date of Marriage
Name of Groom
Name of Bride
Place of Marriage
1947
Sept. 27
Theodore Joseph Tanguay
Charlotte Mary Barton Emma Elizabeth Delano
Rumford, Me. Pawtucket, R. I.
1948
Jan. 3
Theodore Valentine Deglau
Theresa Juliet DeMille
Taunton
10
Edwin Dwelly Jones, Jr.
Elly Scheep
Freetown
Mar. 13 Coster Rose
Emily Louise Crimlisk
Berkley
27
Roland Duquette
Rosalie (Bouvier) McAndrews
Berkley
Apr. 17 Joseph R. Menezes
Dorothy T. McKenney
Taunton
May 17 Walter Stanley Wonchoba
Mary (Pasternak) King
Taunton
31 Raymond Elmer Stratton
Rossa Pratt Jones
Berkley
June 5
Arthur Farnum Dillingham
Eleanor Ruth Amato
Seekonk
12
Joseph Sylvain
Mary Conception Fernandes
Taunton
July 3
James William McCrohan
Evelyn Edna Thibault
Fall River
3
Howard Stephen Miller
Lois Mildred Babbitt
Taunton
10 Anthony Cambra
Irene Losowski
Taunton
31
Charles Raymond Conroy
Irene Rosalie (Bernier) Rickey
Berkl v
Aug. 21
Royce Reginald Overlock
Mary Mildred (Pucek) Wonchoba
Freetown
Dec. 20
John Maxon Allen
ANNUAL REPORT
15
Sept. 1 4 Louis Raymond Gracia
Merle John Edgar Stetson
Althea Lorraine Maker
Wellfleet
16
Mary Ann Neves
Dighton
11 John Fernandes
Jeanne Blanche Dupuis
Taunton
11
Edward Nunes
Adelaide Elizabeth Severino
Taunton
18
Tedfield Majcher
Laura Wood
Taunton
26
Craig J. Webber
Mary H. Turcott
Plymouth
Robert MacDonald Sellars
Phyllis Gertrude Gurney
Berkley
Nov.
Edward Henry Torres
Mary Elizabeth Victurine
Taunton
19 John Sheldon Haskins
Virginia Dean Anthony
Fall River
20 Edmond Charles Marrotte
Theresa Vivian Lefaivre
Taunton
20
Walter Zrebiec
Helen Catherine Hadro
Taunton
Dec. 9
Franklin Bettencourt
Clara Berry
Berkley
27 6
ANNUAL REPORT
·
17
ANNUAL REPORT
DOG LICENSES ISSUED IN 1948 For 27 Spayed Females
Joseph G. Allen
Allen T. McCabe
George Babbitt
Luella McCall
Grace Boyce
Roman Melesky
Ivah A. Brightman
Nels A. Nelson
Charles Brown
Calvin Overlock
George Butler
Rosa J. Partington
Jean Carroll
Stuart Paull
Arthur DeMille
Kenneth Poole
Annie Eaton
Albert H. Ratcliffe
James A. Garrity
Doris Raymond
Bertha L. Kelsey
Fred A. Reed
Werner Lorenz
Joseph Tavares
Bentley Mackintosh Josephine Makepeace
Jennie Westgate
For 168 Males
George Adams (2) Vernon D. Adams Manuel R. Amaral Francis Andrews Orton G. Andrews William R. Anthony
Ira S. Bumpus
Anthony Cambra
Edwin Carpenter
Everlon Clark
Damon Clegg
Florence Comerford
Stanley Arnold
K. J. Compton, M. D. (2)
Blanche M. Ashley Charles Ashley Ida M. Ashley
Antone Costa Esther Craw
Carlton B. Cummings (2)
Lewis W. Ashley
George F. Cummings
Herbert Aspinall (2) Russell Babbitt
Mary E. T. Cummings
Arthur Baldwin (2)
Alex F. Cybulski, Jr.
Susie Davis Leland Delano
Arthur DeMille
Antone DeMoura (2)
Harold Dimsey Annie Eaton
Manuel Faria
Mary Faria Joseph Fernandes
Manuel R. Barboza John W. Barrow Gil Bettencourt (2) Maryanna Bettencourt Albert Bindon (2) Hervey Blanchette Adelbert Briggs Julia Brittain Charles Brown (2)
Lewis Clyde Cummings
18
ANNUAL REPORT
Herbert Flint
John B. Flint
Raymond Flint
Robert Flint
Gabriel Fontes
Gladys Miller
Lillie E. French
Maurice Nadeau
Dennis Frizado
Edward Nunes
John Frizado (2)
Stuart Paull
Frank Furtado
Benoit Pelletier
Sibyl C. Gardner Henry Goff
Raymond Peloquin, Jr.
John C. Goodwin
Elmer Perry
Edward Grace
Charles Peterson
Joseph Grace (2)
Clarence Pittsley
Louis R. Gracia
Nelson D. Pittsley
Gerald Guertin
Wojciech Pysz (2)
Stanley F. Hadro
Albert O. Ratcliffe
Marie Hakajarvi L. Lewis Hall
Raymond Reagan
Edward D. Hamilton
Fred A. Reed
Donald Harrison
Mary E. Reed
Frederick Haskins
Elmer J. Reiser
John Haskins
Louis P. Remy
Marcus D. Houtzager
William Rogers
Robert Hunter
Barney Roman
Ralph E. Hyde
Frank Rose
Emma Jackson (4)
Manuel Rose
Edwin Jones, Jr.
Richard M. Rose
George Jones
Lendell Rudolph
Joseph M. Kaye
William E. Rylands
Bertha L. Kelsey
Lester Sandlin
Emil Kleiner
William R. Sechrist
Paul LeCornec
Albert Senechal
Dorothy M. Lippold
Frank Silva (2)
Mary E. Longton
Peter Slivinski
Mrs. Manuel Smith
Werner Lorenz Bentley Mackintosh
Edward F. Stone
Clifford MacQueen
Thomas Sylvester
Edwin A. Makepeace
Warren Sylvester
Joseph Marshall John McCrohan
Charles Sylvia
Allen M. Talbot
Edward F. Hathaway
John F. Ring
Allen A. Haskell
Sadie Reed
Allen Raymond
Emilo Peloquin
Samuel Milko (2) William B. Mitchell Alphonse Morel John Moskal
19
ANNUAL REPORT
Felix Thornton Alfred T. Townley
Gregg Travers
Arlene Whittaker (2)
Cynthia Trites
George L. Wilson
Stanley Trond
Walter Wonchoba
Jeanne A. Wood
Frances Zrebiec (2)
For 30 Females
Herbert M. Ashley Edward Brennan
Norman M. Colpitts
Frances Compton
Raymond Peloquin, Jr.
George Crimlisk George F. Cummings Norman O. Dagenais
Irene M. Peterson
Melvin DeCosta
Antone Rose
Harold Dimsey
Joseph Rose
Sibyl C. Gardner
Lawrence Rose
Warren Holmes
William Shepard
Alfred Howland
Olive Templeton
Ida M. Howland
Felix Thornton (2)
Florence M. Macomber Joseph H. Marshall, Jr.
Harold Westgate
For 9 4-dog Kennels
William L. Adams
Sybil Jones
Cora N. Barton
Clinton E. Macomber
Jacob O. Barton
Cornelia Pierce
Manuel Fernandes, Jr.
Anthony Sylvia
Beatrice Jack
For 1 10-dog Kennel
Belle S. Doane
Clara Victurine (2) Joseph Viera (2) Edgar Waterson
Wallace Westgate Fred White
Manuel Martin, Jr. John Moskal Gladys Oakes
Elmer Perry
Gladys Poole
20
ANNUAL REPORT
CLERK'S CASH TRANSACTIONS, 1948
1. Dog Licenses.
27 Spayed Females @ $2.00 Less fees retained
$ 54.00 5.40
$ 48.60
168 Males @ $2.00
$ 336.00
Less fees retained
33.60
302.40
30 Females @ $5.00 Less fees retained
6.00
144.00
9 4-dog Kennels @ $10.00
$ 90.00
Less fees retained
1.80
88.20
1 10-dog Kennel @ $25.00
$
25.00
Less fee retained
.20
24.80
Total, Proceeds of Dog Licenses Paid to treasurer in 1948
$ 608.00
2. Sporting Licenses.
Series 1 Fishing
45 @ $2.00
$ 90.00
Series 2 Hunting
126 @ $2.00
252.00
Series 3 Sporting
74 @ $3.25
240.50
Series 4 Fishing
20 @ $1.25
25.00
Series 6 Trapping
10 @ $5.25
52.50
Series 12 Duplicate
2 @
50c
1.00
Series 15 Sporting
1
Free
Totals 278 $ 661.00
Payments to Division of Fisheries and Game (State) $ 592.25
Fees retained, 275 @ 25c
68.75
$
661.00
3. Miscellaneous.
Registrations of Gasoline, etc., licenses, 9 @ $2.00 $ 18.00
Oleomargarine, 1 @ 50c
.50
$ 18.50
Paid to treasurer in 1948
$ 18.50
-
$ 608.00
$ 150.00
21
ANNUAL REPORT
SUMMARY OF ESSENTIAL FEATURES OF STATE AUDIT REPORT
The Commonwealth of Massachusetts Department of Corporations and Taxation Division of Accounts State House, Boston 33
Henry F. Long, Commissioner
Francis X. Lang, Director of Accounts
December 7, 1948
To the Board of Selectmen Mr. Albert Bindon, Chairman Berkley, Massachusetts
Gentlemen :
I submit herewith my report of an audit of the books and accounts of the town of Berkley for the period from November 9, 1947 to October 23, 1948, made in accordance with the pro- visions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. Herman B. Dine, Assistant Direc- tor of Accounts.
Very truly yours, FRANCIS X. LANG Director of Accounts
22
ANNUAL REPORT
Mr. Francis X. Lang 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 Berkley for the period from November 9, 1947, the date of the previous examination, to October 23. 1948, the following report being submitted there- on :
The financial transactions, as recorded on the books of the several departments receiving or disbursing money for the town or committing bills for collection, were examined and checked with the books of the accounting officer and the treasurer.
The accounting officer's ledgers were analyzed. The appropriations and transfers were compared with the town clerk's record of financial votes passed in town meetings and with the finance committee's records of transfers from the re- serve fund, and a balance sheet, showing the financial con- dition of the town on October 23. 1948, was prepared and is appended to this report.
The books and accounts of the treasurer were examined and checked. The recorded receipts were analyzed and com- pared with the various sources from which money was paid into the town treasury, while the disbursements were compared with the accounting officer's books and with the treasury war- rants approved by the board of selectmen.
The treasurer's cash balance on October 23, 1948 was proved by actual count of the cash in the office and by re- conciliation of the bank balances with statements received from the banks in which town funds are deposited.
The savings bank books and securities representing the investment of the trust and investment funds in the custody of the town treasurer were examined and listed. The income was proved and the transfers to the town were verified.
23
ANNUAL REPORT
The tax titles and tax possessions held by the town were examined and listed. The amounts transferred from the tax levies to the tax title account were reconciled with the tax collector's accounts, the foreclosures were verified, and the re- demptions of tax titles and sales of tax possessions were com- pared with the treasurer's receipts. The tax titles and tax possessions were further verified by checking with the records in the Registry of Deeds.
The books and accounts of the collector of taxes were ex- amined and checked. The tax, motor vehicle and trailer excise, and assessment accounts outstanding according to the pre- vious examination and all subsequent commitments were audited and compared with the warrants issued for their collec- tion. The recorded collections were checked and compared with the payments to the treasurer, the abatements were checked with the assessors' records of abatements granted, and the outstanding accounts were listed and proved with the accounting officer's ledger.
Verification of the outstanding accounts was made by sending notices to a number of persons whose names appeared on the books as owing money to the town, the replies re- ceived thereto indicating that the accounts, as listed, are cor- rect.
The records of charges for departmental accounts re- ceivable were examined. The recorded collections were checked, the payments to the treasurer were verified, and the outstanding accounts were listed and proved.
The financial records of the town clerk were examined and checked. The records of dog and sporting licenses were checked and the payments to the town treasurer and to the State were verified.
The surety bonds of the town officials required by law to furnish them for the faithful performance of their duties were examined and found to be in proper form.
The financial records of the selectmen and the sealer of weights and measures, as well as of the police, school, and library departments, were checked in detail. The payments to the treasurer were verified and the cash on hand in the de- partments was proved by actual count.
24
ANNUAL REPORT
In addition to the balance sheet referred to, there are ap- pended to this report tables showing a reconciliation of the treasurer's cash, summaries of the tax, motor vehicle and trailer excise, assessment, tax title, tax possession, and de- partmental accounts, as well as tables showing the condition and transactions of the trust and investment funds.
While engaged in making the audit, cooperation was re- ceived from all 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
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