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=ANNUAL REPORT
OF THE TOWN OF CHELMSFORD
ORD
LET THE CHILDREN GUARD
WHAT THE
HAVE WON
MASS
TTS
1655 ACHUS
FOR THE YEAR ENDING DECEMBER 31 1934
ANNUAL REPORT
of the
TOWN OF CHELMSFORD
M
L
S.
P
LET THE
WHAT THE
CHILDREN
SIRES
GUARD
HAVE WON
MASS
TTS
1655 CHUS
Receipts and Expenditures
TOGETHER WITH THE
School Report and State Audit
Year Ending December 31 1934
BUTTERFIELD PRINTING CO,, LOWELL, MASS.
Report of State Audit
September 8, 1934.
TO THE BOARD OF SELECTMEN : Mr. Frank J. Lupien, Chairman, Chelmsford, Massachusetts.
Gentlemen :
I submit herewith my report of an audit of the books and accounts of the Town of Chelmsford for the period from January 1, 1933, to June 16, 1934, made in accordance with the provisions of Chapter 44 of the General Laws. This is in the form of a re- port made to me by Mr. Herman B. Dine, Assistant Director of Accounts.
Very truly yours,
THEODORE N. WADDELL, Director of Accounts.
3
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 books and accounts of the Town of Chelmsford for the period from January 1, 1933, to June 16, 1934, and submit the following report thereon :
The books and accounts of the town accountant were examined and checked with the treasurer's books and with the records in the several de- partments collecting money for the town.
The appropriations, as entered in the ledger, were checked to the town clerk's records of appropriations voted by the town. The ledger accounts were analyzed, the necessary adjusting entries were made, and a ba ance sheet was prepared showing the financial condition of the town as of June 16, 1934.
The books and accounts of the town treasurer were examined and checked. The recorded receipts were analyzed and compared with the rec- ords in the departments collecting money for the town and with the other sources from which money was paid into the town treasury, while the pay- ments were checked with the selectmen's warrants authorizing the disburse- ment of town funds.
The payments of maturing debt, revenue loans, and interest were proved with the amounts falling due and with the cancelled securities on file.
It is recommended that an appropriation be voted by the town for inter- est on town debt instead of leaving this item to be provided for by the assessors in determining the tax levy.
The books and accounts of the tax collector were examined and checked. The taxes outstanding at the time of the previous examination were audited, and all subsequent commitments of taxes were reconciled with the assessors' warrants. The payments to the treasurer for the several lev- ies were compared with the treasurer's cash book, the abatements were checked with the assessors' records of abatements granted, and the outstanding ac- counts were listed and reconciled with the accounts as shown in the ac- countant's ledger.
Verification notices were mailed to a number of 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.
The accounts of the tax collector, as collector for the North Chelmsford Fire District and the Chelmsford Water District, were examined and checked in detail, and the payments to the treasurer were checked with the amounts entered on the treasurer's cash book.
The books and accounts of the tax collector and treasurer, as well as of the accountant, have been kept in an efficient manner, thereby facilitating the work of the audit.
The town clerk's records of sporting, dog, and town licenses were ex- amined. The payments to the State were verified by a comparison with re- ceipts on file, and the payments to the town treasurer were compared with the treasurer's cash book.
The accounts of the health, public welfare, and school departments, as well as those of the other departments collecting money for the town or committing bills for collection, were examined and reconciled with the ac- countant's and the treasurer's books.
It was noted that various uncollected bills of the tree warden's, health, highway, and public welfare departments are of several years' standing. A determined effort should be made to collect these bills, but if it is found that they are uncollectible, they should be abated by the departments in which the charges originated.
It was found that the greater portion of the fines and other receipts of the Adams Library have been used to defray incidental expenses. In the future, the full amount of these receipts should be paid over to the town treasurer, in accordance with the provisions of Section 53, Chapter 44, General Laws.
It is recommended that complete information pertaining to all licenses and permits granted by the selectmen be shown in the records of their meetings.
The savings bank books representing the investment of the trust and investment funds in the custody of the town treasurer, the treasurer of the library trustees, and the insurance fund commissioners were examined and listed. The income was proved and the withdrawals were checked with the receipts shown in the treasurer's cash book.
The surety bonds of the treasurer, collector, town clerk, and insurance fund commissioners for the faithful performance of their duties were ex- amined and found to be in proper form.
In addition to the balance sheet mentioned above, there are appended to this report tables showing a reconciliation of the treasurer's cash, summar- ies of the tax, assessment, and departmental accounts, as well as tables show- ing the trust and investment fund transactions.
For the courtesies extended by the various town officials during the progress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted,
HERMAN B. DINE,
Assistant Director of Accounts.
5
RECONCILIATION OF TREASURER'S CASH
Balance January 1, 1933
$ 13,034.59 415,138.29
Receipts
$42 3.223 28
Payments
$392,417 08
Balance December 31, 1933 ...
35,806.20
$428,223.28
Balance January 1, 1934.
$ 35,806 20
Receipts January 1 to June 16, 1934.
149,475.68
$185,281.88
Payments January 1 to June 16, 1934
$149,155.11
Balance June 16, 1934 :
Union Old Lowell National Bank $ 13,401.15
Appleton National Bank of Lowell. $ 21,656.87
Cash in office, verified. 1,068.75 36.126.77
$185,281.88
UNION OLD LOWELL NATIONAL BANK
Balance June 16, 1934, per statement $ 27,644 82
Balance June 16, 1934, per check register $ 13,401.15
Outstanding checks June 16, 1934, per list 14,243.67
$ 27,644.82
APPLETON NATIONAL BANK OF LOWELL
Balance June 16, 1934, per statement. $ 21.746.57
Balance June 16, 1934, per check register.
.$ 21,656.87
Outstanding checks June 16, 1934, per list
89.70
- $ 21,746 57
6
TAXES-1926
Outstanding April 17, 1932, per previous audit
$ 868.90
Moth assessments 1926 reported as taxes
1926
3.00
$ 871.90
Payments to Treasurer :
April 17 to December 31, 1932. $ 269.35
1933
388.01
$ 657.36
Abatements :
April 17 to December 31, 1932
$ 27.30
1933
187.24
214.54
$ 871.90
TAXES-1927
Outstanding April 17, 1932, per previous audit
$
2,252 21
Payments to treasurer :
April 17 to December 31, 1932 $ 895.42
1933
237.16
1,132.58 $
Abatements :
April 17 to December 31, 1932 $ 1,062.64
1933
33.14
1,095.78
Tax titles taken by town April 17 to
December 31, 1932
23.85
$ 2.252 21
7
TAXES-1928
Outstanding April 17, 1932, per previous
audit
$
3,091.09
Adjustments :
Excess abatements $ 1.00
Payments after abatement. 5.13
Overpayments to Collector
12.69
18.82
$ 3,109.91
Payments to Treasurer :
April 17 to December 31, 1932
1,195.40
1933 496.43
$ 1,691.83
Abatements :
April 17 to December 31, 1932. $ 1,185.36
1933
91.61
1,276.97
Tax titles taken by town April 17 to December 31, 1932.
110.09
Added to tax titles April 17 to December 31, 1932 22.56
Charges against E. W. Sweetser dis- crepancy account 8.46
$ 3,109.91
8
TAXES-1929
Outstanding April 17, 1932, per previous audit $ 1,618.15
Adjustment :
Payments after abatement 4.00
$ 1,622.15
Payments to Treasurer :
April 17 to December 31, 1932. $ 413.02
1933
234.49
$ 647.51
Abatements :
April 17 to December 31, 1932 $ 522 32
1933
183.52
705.84
Tax titles taken by town April 17 to December 31, 1932. 37 80
Added to tax titles April 17 to December 31, 1932 231.00
$ 1,622 15
TAXES-1930
Outstanding April 17, 1932, per previous audit
$ 17,944.98
Abatements after payment, adjusted.
2.00
Payments after abatement, adjusted.
9.88
$ 17,956 86
Payments to Treasurer April 17 to De- cember 31, 1932.
$ 16,414.50
Abatements April 17 to December 31, 1932
627.60
Tax titles taken by town April 17 to December 31, 1932
617.16
Added to tax titles April 17 to Decem- ber 31, 1932
297.60
$ 17,956.86
9
TAXES-1931
Outstanding April 17, 1932, per previous audit
$ 65,411.42
Abatements after payment, refunded : April 17 to December 31, 1932. $ 32 00
1933
179.78
211.78
Old age assistance taxes 1931 reported as taxes 1931 481.00
Adjustments :
Old age assistance taxes 1931 reported as taxes 1931 $ 91.00
Collections not committed.
4.00
Payments after abatement. 10.00
Overpayments to Collector
1.02
106.02
$ 66 210 22
Payments to Treasurer :
April 17 to December 31, 1932. $ 38,017 52
1933
21,664.05
$ 59,681 57
Abatements :
April 17 to December 31, 1932 $ 651.84
1933
1,161.04
1,812.88
Tax titles taken by town 1933
4.095 43
Added to tax titles :
April 17 to December 31, 1932. $ 195.20
1933 355.80
551 00
Adjustments :
Taxes 1931 reported as old age assist- ance taxes 1931 $
1.00
Abatements not reported 2.00
Refunds charged to taxes 1931 in
66.34
69 34
error
$ 66 210 22
-
10
D
TAXES-1932
Commitment per warrant
$240,913.48
Additional commitment 668.59
$241,582.07
Abatements after payment, refunded :
1932 $ 427.14
1933
797.44
1,224.58
Overpayments to Collector, refunded ...... 1.00
$242.807.65
Payments to Treasurer :
1932
$138,101.16
1933
63,290.26
$201,391.42
Abatements :
1932
$ 2,125 41
1933
1,852.11
3,977.52
Outstanding December 31, 1933
37,438.71
$242,807.65
Outstanding January 1, 1934.
$ 37 438.71
Adjustments :
Commitment list in excess of warrant
19.00
Old age assistance taxes 1932 reported as taxes 1932
100.00
Refunds not previously entered
17.90
Overpayments to Collector
.10
Collections not committed.
2.00
$ 37,577.71
Payments to Treasurer January 1 to June 16, 1934
$ 14,015.55
Adjustments :
Taxes 1932 reported as old age as-
2.00
sistance taxes 1932
Abatements not previously reported ....
137.89
Outstanding June 16, 1934, per list .. ...
23,422.27
$ 37,577.71
11
-
TAXES-1933
Commitment per warrant. $218,258.72
Additional commitment 141.12
$218,399.84 6.40
Abatements after payment, refunded.
$218,406 24
Payments to Treasurer
$126,243.35
Abatements
379.04
Outstanding December 31, 1933
91,783 85
$218,406.24
Outstanding January 1, 1934
$ 91,783.85
Additional commitment
18.00
Adjustments :
Abatements reported in error
160.00
Old age assistance taxes 1933 reported as taxes 1933.
18.00
Interest reported as taxes 1933.
.92
Abatements after payment, refunded.
8 00
Overpayments to Collector, refunded
5 28
$ 91,994 05
Payments to Treasurer January 1 to June 16, 1934.
$ 26,498.36
Adjustments :
Error in commitment
6 00
Abatements not previously reported ....
73.60
Outstanding June 16, 1934, per list .........
65,416.09
$ 91,994.05
12
OLD AGE ASSISTANCE TAXES-1931
Outstanding April 17, 1932, per previous audit
$ 927.00
Payments to Treasurer :
April 17 to December 31, 1932. $ 44.00
1933
171.00 $ 215.00
Refunds by State :
April 17 to December 31, 1932 $ 87.00
1933
59.00
146.00
Old age assistance taxes 1931 reported as taxes 1931
481.00
Outstanding December 31, 1933
85.00
$ 927 00
Outstanding January 1, 1934.
$ 85.00
Adjustments :
Taxes 1931 reported as old age assist- ance taxes 1931
1.00
Overpayments to Collector
5.00
$ 91.00
Old age assistance taxes 1931 reported as taxes 1931
$ 91.00
13
OLD AGE ASSISTANCE TAXES-1932
Commitment
$ 2,252.00
Payments to Treasurer :
1932 $ 994.00
1933
754.00
Refunds by State.
8.00
Outstanding December 31, 1933
496 00
$ 2,252.00
Outstanding January 1, 1934
$ 496.00
Adjustments :
Additional commitment not previously reported
8.00
Taxes 1932 reported as old age
2.00
assistance taxes 1932
1.00
Collections not committed
$ 507.00
Payments to Treasurer January 1 to June 16, 1934
8 87.00
Old age assistance taxes -1932 reported as taxes 1932.
100.00
Outstanding June 16, 1934, per list.
320.00
$ 507.00
OLD AGE ASSISTANCE TAXES-1933
Commitment per warrant
$ 2,302 00
Payments to Treasurer
$ 1.037.00
Outstanding December 31, 1933
1,265.00
$ 2,302.00
Outstanding January 1, 1934
$ 1,265.00
Additional Commitment
6.00
$ 1,271.00
Payments to Treasurer January 1 to June 16, 1934.
$ 490.00
Old age assistance taxes 1933 reported as taxes 1933
18 00
Outstanding June 16, 1934, per list.
763.00
$ 1,271.00
$ 1,748.00
14
MOTOR VEHICLE EXCISE TAXES-1931
Outstanding April 17, 1932, per previous
audit
$ 624.05 5.12
Refunds
$ 629.17
Payments to Treasurer April 17 to De- cember 31, 1932. $ 409.27
Abatements April 17 to December 31, 1932
216.34
Outstanding December 31, 1932, and
June 16, 1934, per list 3.56
$ 629.17
MOTOR VEHICLE EXCISE TAXES-1932
Commitment per warrants. ..... $ 11,891.76
Additional commitment 4.00
$ 11,895.76 .
Abatements after payment, refunded :
1932
$
197.57
1933
264.74
462.31
Adjustments :
Errors in abatements. $ 76.60
Refunds
146.33
Overpayments to Collector
3.61
226.54
Overpayments to be refunded
2.00
$ 12,586.61
Payments to Treasurer :
1932
$ 10,040.06
1933
1,476.90
$ 11,516.96
Abatements :
.
1932
$ 705.25
1933
307.65
$ 1,012.90
Outstanding December 31, 1933.
56 75
$ 12,586.61
Outstanding January 1, 1934
$ 56.75
Payments to Treasurer January 1 to June 16, 1934.
$ 56.25
Outstanding June 16, 1934 per list.
.50
$ 56.75
15
MOTOR VEHICLE EXCISE TAXES-1933
Commitments per warrants.
$ 10,857.50 285.63
Abatements after payment, refunded
$ 11,143.13
Payments to Treasurer. ......
៛ 8,530.23
Abatements
446.42
Outstanding December 31, 1933
2,166.48
$ 11,143.13
Outstanding January 1, 1934.
$ 2,166.48
Additional commitment
30.15
Abatements after payment, refunded.
69.36
Adjustments :
Duplicate abatement
9.15
Overpayments to Collector
.10
Payments after abatement, to be re- funded
8.58
Overpayments to Collector, to be re- funded
2.3
$ 2.286.13
Payments to Treasurer, January 1 to June 16, 1934.
$ 1,342.07
Abatements January 1 to June 16, 1934
71.04
Abatements not previously reported.
21.03
Outstanding June 16, 1934, per list .....
851.99
$ 2.286.13
MOTOR VEHICLE EXCISE TAXES-1934
Commitment per warrants.
$ 6.142 66
Abatements after payment, refunded.
103.86
$ 6,246.52
Payments to Treasurer, January 1 to June 16, 1934
$ 4,989.57
Abatements January 1 to June 16, 1934 ..
172.96
Outstanding June 16. 1934, per list.
1,083.99
$ 6.246.52
-
16
MOTH ASSESSMENTS-1926
Outstanding April 17, 1932, per previous audit
$ 7.88
Abatements April 17 to December 31, 1932
$ 4.88
Moth assessments 1926 reported as taxes 1926
3.00
$ 7.88
INTEREST ON TAXES AND ASSESSMENTS
Collections April 17, 1932, to June 16, 1934 :
Taxes :
Levy of 1926 $ 68.65
Levy of 1927
116.95
Levy of 1928
235.96
Levy of 1929.
124.91
Levy of 1930
1,819.40
Levy of 1931
3,999.43
Levy of 1932.
3,971.53
Levy of 1933.
763.62
$ 11,100.45
Motor vehicle excise taxes :
Levy of 1931
$ 16.10
Levy of 1932.
116.06
Levy of 1933.
101.51
Levy of 1934.
11.62
245.29
$ 11,345 74
Payments to Treasurer :
April 17 to December 31, 1932.
$ 3,965.22
1933
5,432.10
January 1 to June 16, 1934
1,948.42
$ 11,345 74
17
TAX TITLES
Balance April 17, 1932, per previous audit
$ 846.85
Tax titles taken by town : April 17 to December 31, 1932 :
Taxes 1927 $ 23.85
Taxes 1928
110 0)
Taxes 1929
37,80
Taxes 1930
617.16
$ 788.90
1933 :
Taxes 1931
....... 4,095.43
Added to tax titles :
April 17 to December 31, 1932 :
Taxes 1928 $ 22.56
Taxes 1929
231.00
Taxes 1930
297.60
Taxes 1931
195.20
746.36
1933 :
Taxes 1931
355 80
Interest and costs :
April 17 to December 31, 1932.
$ 288.06
1933
709.47
997.53
$ 7,830.87
Tax titles redeemed 1933.
$ 479.60
Balance December 31, 1933
7,351.27
$ 7,830.87
Balance January 1, 1934.
$ 7,351.27
Tax titles redeemed January 1 to June 16, 1934
$ 1,594.08
Balance June 16, 1934, per list
5,757.19
$ 7,351.27
CHELMSFORD WATER DISTRICT-TAXES 1926
Outstanding April 17, 1932, per previous audit
$ 254.18
Payments to District Treasurer, 1933
$ .12
Abatements, 1933
254.06
$ 254.18
18
CHELMSFORD WATER DISTRICT-TAXES 1927
Outstanding April 17, 1932, per previous audit
$ 107.41
Interest collections
.71
$ 108.12
Payments to District Treasurer April 17 to December 31, 1932.
$ 3.89
Abatements 1933
104.23
$ 108.12
CHELMSFORD WATER DISTRICT-TAXES 1928
Outstanding April 17, 1932, per previous
audit
$
112.08
Interest collections
$
.98
$ 113.06
Payments to District Treasurer, April 17
to December 31, 1932
$
5.41
Abatements 1933
107.65
$ 113.06
NORTH CHELMSFORD FIRE DISTRICT-TAXES 1926
Outstanding April 17, 1932, per previous audit
$ 20.42
Abatements April 17 to December 31, 1932
$ 20.32
Outstanding June 16, 1934, per list.
.10
$ 20.42
NORTH CHELMSFORD FIRE DISTRICT-TAXES 1927
Outstanding April 17, 1932, per previous audit $ 10.65
Abatements :
April 17 to December 31, 1932.
$ 8.70
January 1 to June 16, 1934
1.95
$ 10.65
19
NORTH CHELMSFORD FIRE DISTRICT -- TAXES 1928
Outstanding April 17, 1932, per previous audit
$ 12.07 .06
Interest collections
-
$ 12.13
Payments to District Treasurer April 17 to December 31, 1932.
$ .44
Abatements :
April 17 to December 31, 1932. $ 9.89
January 1 to June 16, 1934.
1.80
11.69
$ 12.13
NORTH CHELMSFORD FIRE DISTRICT-TAXES 1929
Outstanding April 17, 1932, per previous audit
$ 25.10.
Interest collections
.08
$ 25.18
Payments to District Treasurer April 17
to December 31, 1932. $ .48
Abatements :
April 17 to December 31, 1932. $ 7.06
January 1 to June 16, 1934
17.64
24.70
$ 25.18
NORTH CHELMSFORD FIRE DISTRICT-TAXES 1930
Outstanding April 17, 1932, per previous
audit
$ 59.07
Interest collections
5.79
$ 64.86
Payments to District Treasurer :
April 17 to December 31, 1932. $ 52.12
1933
6.06
$ 58.18
Abatements :
1933 $ 4.58
January 1 to June 16, 1934. 2.10
6.68
$ 64.86
20
NORTH CHELMSFORD FIRE DISTRICT-TAXES 1931
Cash in town treasury April 17, 1932,
per previous audit. $ 11.94
Outstanding April 17, 1932, per previous audit
427.20
Interest collections
18.94
Abatement after payment, refunded
5.60
$ 463.68
Payments to District Treasurer :
April 17 to December 31, 1932. $ 305.65
1933
116.17 $ 421.82
Abatements April 17 to December 31, 1932
7.23
Refunds by Town Treasurer.
5.60
Outstanding June 16, 1934, per list.
29.03
$ 463.68
PUBLIC WELFARE DEPARTMENT Accounts Receivable
Outstanding January 1, 1933
$ 7,386.88 8,388.86
$ 15,775.74
Payments to Treasurer
$ 6,871.28
Outstanding December 31, 1933
8,904.46
$ 15,775.74
Outstanding January 1, 1934.
$ 8,904.46
Payments to Treasurer January 1 to June 16, 1934.
$ 738.70
Disallowances January 1 to June 16, · 1934
274.77
Outstanding June 16, 1934, per list .....
7,890.99
$ 8,904.46
21
Charges
OLD AGE ASSISTANCE Accounts Receivable
Charges 1933
$ 3,050.37
Payments to Treasurer
$ 2,633.46
Disallowances
106.91
Outstanding December 31, 1933.
320 00
$ 3,060.37
Outstanding January 1, 1934.
$ 320 00
Charges January 1 to June 16, 1934
2,739.87
$ 3,059.87
Outstanding June 16, 1934, per list.
$
3,059.87
ADAMS EMERSON LIBRARY FUND In Custody of Library Trustees
Savings
Deposits
Total
On hand at beginning of year 1933.
$243.19
$243.19
On hand at end of year 1933.
204.05
204.05
On hand June 16, 1934.
164.05
164.05
RECEIPTS
PAYMENTS
1933
Withdrawn from savings
Transferred to library
deposits
$39.14
treasurer
$46.41
Income
7.27
$46.41
$46.41
January 1 to June 16, 1934
Withdrawn from savings
Transferred to library
deposits $40.00
treasurer
$40.00
22
JOSEPH WARREN LIBRARY FUND In Custody of Library Trustees
Savings
Deposits
Total
On hand at beginning of year 1933.
$869.76
$869.76
On hand at end of year 1933
898.23
898.23
On hand June 16, 1934.
898.23
898.23
RECEIPTS
PAYMENTS
1933
Income
$28.47 Added to savings deposits. $28.47
SELINA G. RICHARDSON LIBRARY FUND In Custody of Library Trustees
Savings
Deposits
Total
On hand at beginning of year 1933.
$425.56
$425.56
On hand at end of year 1933
439.50
439.50
On hand June 16, 1934.
439.50
439.50
RECEIPTS
PAYMENTS
1933
Income
........
$13.94 Added to savings deposits. ..... $13.94
GEORGE LIBRARY FUND In Custody of Library Trustees
Savings Deposits
Total
On hand at beginning of year 1933.
$2,064.12
$2,064.12
On hand at end of year 1933
2,131.74
2,131.74
On hand June 16, 1934.
2,131.74
2,131.74
RECEIPTS
PAYMENTS
1933
Income ......... $67.62 Added to savings deposits. $67.62
23
AMOS F. ADAMS LIBRARY FUND In Custody of Library Trustees
Savings
Deposits
Total
On hand at beginning of year 1933
$10,047.15
$10,047.15
On hand at end of year 1933.
10,242.77
10,242 77
On hand June 16, 1934
10,042 77
10,042 77
RECEIPTS
PAYMENTS
1933
Income
$395.62
Added to savings deposits. $195.62
Transferred to library treasurer
200 00
$395.62
$395.62
January 1 to June 16, 1934
Withdrawn from savings
Transferred to library
deposits
$200.00
treasurer
$200 00
AARON GEORGE CEMETERY FUND In Custody of Library Trustees
Savings
Deposits
Total
On hand at beginning of year 1933
$1,017 95
$1,017.95
On hand at end of year 1933
1,016.28
1,016.28
On hand June 16, 1934.
1,016.28
1,016 28
RECEIPTS
PAYMENTS
1933
Withdrawn from savings
deposits
$ 1.67
Transferred to library treasurer for care of
Income
33.33
tombstones
$35.00
$35.00
$35.00
24
-
CEMETERY PERPETUAL CARE FUNDS In Custody of Town Treasurer
Savings
Deposits
Total
On hand at beginning of year 1933.
$23,752 27
$23,752.27
On hand at end of year 1933
24,427.26
24,427.26
On hand June 16, 1934.
24,427 26
24,427.26
RECEIPTS
PAYMENTS
1933
Income
$759.68
Added to savings deposits $674 99
Bequests
600.00
Transferred to town. 684.69
$1 359.68
$1,359.68
HARRIET N. EDWARDS CEMETERY FUND In Custody of Town Treasurer
Savings
Deposits
Total
On hand at beginning of year 1933
$255.03
$255.03
On hand at end of year 1933.
256 38
256.38
On hand June 16, 1934.
256.38
256.38
RECEIPTS
PAYMENTS
1933
Income ........ 1. $8.35 Added to savings deposits. $1.35
Transferred to Town 7.00
$8 35
$8.35
25
ADAMS EMERSON CEMETERY IMPROVEMENT FUND In Custody of Town Treasurer
Savings
Deposits
Total
On hand at beginning of year 1933.
$142.61
$142 61
On hand at end of year 1933.
147 28
147.28
On hand June 16, 1934
147.28
147.23
RECEIPTS
PAYMENTS
1933
Income
$4.67 Added to savings deposits.
$4.67
INSURANCE INVESTMENT FUND In Custody of Insurance Fund Commissioners
Savings
Deposits
Total
On hand at beginning of year 1933
$35.206 11
$35,206.11
On hand at end of year 1933.
36,307 44
36,307.44
On hand June 16, 1934
36,307.44
36,307.44
RECEIPTS
PAYMENTS
1933
Income .....
$1,101 33 Added to savings deposits .... $1.101.33
WORKMEN'S COMPENSATION FUND In Custody of Insurance Fund Commissioners
Savings
Deposits
Total
On hand at beginning of year 1933.
$150.00
$150.00
On hand at end of year 1933.
116.77
116 77
On hand June 16, 1934.
116 77
116.77
RECEIPTS
PAYMENTS
1933
Withdrawn from savings
Workmen's compensation $37.00
deposits
$33.23
Income
3.77
$37 00
$37.00
26
.
1 TOWN OF CHELMSFORD BALANCE SHEET-JUNE 16, 1934 GENERAL ACCOUNTS
Assets
Liabilities and Reserves
Cash :
General $ 36,126.77
Petty Cash :
Treasurer
50.00
1933
$ 50,000.00
Infirmary
50.00
$ 36,226.77
1934 60,000 00
Accounts Receivable :
Taxes :
Levy of 1932
$ 23,422.27
Levy of 1933
65,416.09
88,838.36
Old Age Assistance Taxes :
Levy of 1932.
320.00
Levy of 1933
763.00
1,083 00
Motor Vehicle Excise Taxes :
Levy of 1931
$ 3.56
Levy of 1932
.50
Levy of 1933
851.99
Levy of 1934
1,083.99
Special State Tax :
Old Age Assistance 42.00
Taxes and Assessments to be Re- funded
12 96
Tailings
371.24
Sale of Cemetery Lots and Graves Fund 688.50
Sale of Real Estate 1,875.00
Surplus War Bonus Fund. 3,104.95
Unexpended Appropriation Balances .. 112,963.33
1,940.04
Temporary Loans :
In Anticipation of Revenue :
$110,000.00
Departmental :
Public Buildings
$ 18.62
Police
10.00
Tree Warden
12.00
Health
23.93
Highway
220.88
Public Welfare
7,890.99
Old Age Assistance
3,059.87
State Aid
156.00
Schools
377.98
Tax Title
5,757.19
11,770 27
Tax Titles
5,757.19
Revenue 1934
$236,572.18
Less Estimated Receipts Collected .. 40,037.30
196,534.88
Overlay deficits :
Levy of 1931
$ 341.36
Levy of 1932
366 76
708.12
Accounts Overdrawn : Old Westford Road.
$ 30.00
Workmen's Compensation Fund .. 78.00
·Maturing Debt and Interest .. 17,659.07
State Taxes 1933 2.01
17,769.08
$360,627.71
Reserve Fund-Overlay Surplus .......... 27,428 98 Overlay Reserved for Abatements : Levy of 1933 3,503.60
Revenue Reserved Until Collected :
Motor Vehicle Excise Tax ..
$
1,940.04
Departmental 11,770 27
19,467.50
Surplus Revenue 81.169 65
$360,627.71
DEBT ACCOUNTS
Net Funded or Fixed Debt
$ 73,496.00
High School Loan.
$ 6,500 00
Chelmsford Center Grammar School Loan Middlesex County Sanatorium Loan .... 15,000.00
51,996.00
$ 73,496.00
$ 73,496.00
.
TRUST AND INVESTMENT ACCOUNTS
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