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IPSWICH PUBLIC LIBRARY IPSWICH, MA 01938
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1634
1935
REPORT
OF THE
TOWN OFFICERS OF
IPSWICH, MASS.
GT AMERICAN
For the Year Ending December 31, 1934 AND THE
Three Hundred and First Year OF THE Town's Incorporation
CHRONICLE PUBLISHING COMPANY, INC. IPSWICH, MASS.
LIST OF TOWN OFFICERS, 1934
Selectmen
Brainard C. Wallace, Chairman Frank R. Starkey
Term expires 1937
Harland Burke
Term expires 1936 Term expires 1935
Assessors
C. Chester Caldwell, Chairman John E. Norman
Term expires 1937
Term expires 1935
Worthington H. Mansfield
Term expires 1936
Department of Public Welfare
Walter F. Poole, Chairman
Term expires 1935
Charles V. Hills
Term expires 1937
Bessie F. Dawson
Term expires 1936
Town Clerk
Edward S. Cogswell Term expires 1935
Treasurer and Collector
James D. Reilly Term expires 1936
Town Accountant
Dennison C. Wallace
Term expires 1937
School Committee
Dr. Ernest J. Smith, Chairman Term expires 1937
Bessie F. Dawson
Term expires 1937
Term expires 1935
Dr. Frank W. Kyes Earl M. Ewing
Term expires 1935
Fred D. Harris
Term expires 1936
Florence A. Mansfield
Term expires 1936
IPSWICH TOWN REPORT
Engineers of Fire Department
Edward H. Smith George W. Brown Samuel W. Atherley
Sanitary Agent Brainard C. Wallace
Milk Inspector Eben B. Moulton
Inspector of Animals G. Loring Woodbury
Sealer of Weights and Measures William A. Stone
Superintendent of Streets Francis E. Wood
Janitor of Town Hall Samuel H. Williams
Moderator Charles E. Goodhue, Sr.
Finance Committee
William F. Hayes Russell Chapman, Secretary Charles M. Kelly
: John F. Conley, Chairman Austin L. Lord Joseph W. Ross
¿ Chris Karigeanes "Jerome Richardson
: Wallace J. Lathrop
Term expires 1935
Term expires 1936 Term expires 1937
Term expires 1935
Term expires 1936 Term expires 1936 Term expires 1935 Term expires 1937 Term expires 1937
5
IPSWICH TOWN REPORT
Board of Health
Dr. George E. MacArthur, Chairman Term expires 1936 Dr. Charles T. Ames Term expires 1937 Term expires 1935 Joseph Saltzberg
Water and Electric Light Commissioners
Charles A. Mallard, Chairman
James E. Cole, Jr.
Term expires 1935 Term expires 1937
Benjamin H. Davis
Term expires 1936
Registrars of Voters
Frank H. Girard, Chairman
Term expires 1936
Walter E. Lezon
Term expires 1937
Henry F. Hills
Term expires 1935
Edward S. Cogswell
Term expires 1935
Park Commissioners
Resigned July 28-C. GORDON CAVERLY appointed Francis C. Wade
Term expires 1935
Ernest W. Pickard
Term expires 1935
Deceased Sept. 22, 1934
Samuel C. Gordon
Term expires 1937
Cemetery Commissioners
Ralph K. Whittier, Chairman
Term expires 1937
Howard Blake Term expires 1935
Benjamin W. Homans
Term expires 1936
Clam Commissioners
Henry S. Bowen, Chairman
Thomas R. Roberts
Charles E. Poor
Term expires 1937 Term expires 1936 Term expires 1935
Town Counsel
Hon. George A. Schofield Term expires 1935
Chief of Police William E. Garrett Term expires 1935
6
IPSWICH TOWN REPORT
REPORT OF AN AUDIT
of the
ACCOUNTS
of the
TOWN OF IPSWICH
for the fiscal year ending December 31, 1934 Made in accordance with the Provisions of Chapter 44, General Laws April 16, 1934
7
IPSWICH TOWN REPORT
REPORT OF STATE DIRECTOR OF ACCOUNTS
THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF CORPORATION AND TAXATION DIVISION OF ACCOUNTS STATE HOUSE, BOSTON
April 16, 1934.
To the Board of Selectmen,
Mr. Brainard C. Wallace, Chairman,
Ipswich, Massachusetts.
Gentlemen : I submit herewith my report of an audit of the books and accounts of the town of Ipswich for the period from January 1, 1932 to December 11, 1933, and in addition, the accounts of the treasurer and collector of taxes for the period from December 12, 1933 to March 22, 1934, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a re- port made to me by Mr. Herman B. Dine, Chief Account ant of this Division.
Very truly yours, (Signed) THEODORE N. WADDELL,
Director of Accounts
8
IPSWICH TOWN REPORT
REPORT OF CHIEF ACCOUNTANT
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 Ipswich for the period from January 1, 1932 to Decem- ber 11, 1933 and, in addition, have made an audit of the accounts of the treasurer and collector for the period from December 12, 1933 to March 22, 1934, the follow- ing report being made thereon :
The financial transactions of the town, as recorded on the books and accounts of the several departments receiving or disbursing town funds or committing bills for their collection, were examined and reconciled with the books and records of the town accountant.
The books and accounts of the town accountant were examined and checked in detail. The recorded receipts were checked with the treasurer's books and depart- mental records, while the recorded payments were com- pared with the treasury warrants and the treasurer's books.
The appropriation accounts were examined, and all appropriations and transfers were checked with the town clerk's records of town meetings and the finance com- mittee's records of transfers authorized from the reserve fund.
9
IPSWICH TOWN REPORT
The ledgers were analyzed, the necessary adjust- ments were made, a trial balance was drawn off proving the ledger to be in balance, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town as of December 11, 1933.
The books and acocunts of the treasurer and col- lector. as treasurer, were examined and checked in de- tail. The recorded receipts were analyzed and compared with the records in the several departments collecting money for the town, with the other sources from which money was paid into the town treasury, and with the records of the town accountant. The payments were checked with the selectmen's warrants authorizing the treasurer to disburse town monies and with the account- ant's ledger accounts.
The cash balance on December 11, 1933, and again on March 22, 1934, was verified by an actual count of cash in the office and by a reconciliation of the bank balance with a statement furnished by the bank of de- posit.
The payments on account of maturing debt and in- terest were proved with the amounts falling due and with the cancelled securities and coupons on file.
The savings bank books and securities representing the investments of the several trust funds in the custody of the town treasurer were personally examined and listed as of December 11, 1933 and March 22, 1934. The income was proved and the receipts and disbursements were verified.
It was noted that, included in the investments of one of the trust funds on March 22, 1934, was a bond in the amount of $12,342.68 representing a loan issued in ac- cordance with a vote of the town at a special meeting held December 14, 1933. As the issue of this bond was not in accordance with the provisions of Chapter 44, Gen-
IPSWICH TOWN REPORT
eral Laws, the investment of public trust funds in this type of security is contrary to the provisions of Section 54, Chapter 44, General Laws.
The books and accounts of the treasurer and col- lector, as collector, were examined and checked in detail. The commitments of taxes, assessments, and electric light and water charges were verified and compared with the warrants issued by the assessors and with records in the electric light and water departments. The re- corded collections were checked with the payments to the Treasurer as shown by the treasurer's and account- ant's books.
The recorded abatements were proved with the assessors' records of abatements granted and with the records in the electric light and water departments, and the taxes transferred to tax titles were compared with the treasurer's and the accountant's records of tax titles held by the town.
The outstanding accounts were listed and reconciled with the accountant's ledger, and were further verified by mailing notices to a number of persons whose names appeared on the books as owing money to the town, the replies thereto indicating that the accounts, as listed, are correct. The outstanding tax, assessment, electric light and water accounts on March 22, 1934, were marked in the commitment books, and the total amounts out- standing on the several tax levies were given to the assessors and to the electric light and water boards for recommitment to the new collector.
It is recommended that a determined effort be made to secure settlement of the overdue tax, assessment, elec- tric light, and water accounts.
The books and accounts of the assessors were ex- amined and checked. It is recommended that the asses- sors' record in the official abatement book all abate-
11
IPSWICH TOWN REPORT
ments granted, and that they report to the town account- ant monthly all abatements granted by them.
In checking the assessors' computation of the 1933 Tax rate, it was noted that they failed to include in the total amount of appropriations raised in the tax levy of 1933 the sum of $14,285.88, representing appropriations from available funds voted by the town, although the above amount was used by the assessors in the determin- ation of the tax rate as a deduction from the amount to be raised by taxation. The failure of the assessors to provide for these appropriations caused a revenue deficit for 1933, which should be provided for and raised in the revenue of 1934.
The town clerk's records of town meeting votes were examined and the appropriations, transfers, and loans authorized were checked to the accountant's ledger. An annual appropriation for the water department should be voted, since Chapter 396 of the Acts of 1928 placed the water department on the same basis as other town departments in the matter of incurring liabilities without specific appropriation therefor.
The town clerk's records of dog and of sporting licenses were examined, and the payments to the town treasurer, the county, and the State were verified.
The surety bonds on file for the several town offi- cials required by law to furnish such surety, were exam- ined and found to be in proper form.
The records of receipts from licenses granted by the selectmen, and of receipts from the sealer of weights and measures, town hall rents, town scales, town infirmary, and of the health, public welfare, school, and cemetery departments were examined, and the recorded collec- tions were checked with the payments to the treasurer as shown on the treasurer's and the accountant's books.
12
IPSWICH TOWN REPORT
In examining the departmental accounts receivable it was noted that certain departmental accounts out- standing are long overdue. A determined effort should be made to secure settlement of these delinquent ac- counts, but if they are found to be uncollectible, they should be abated.
The electric light guarantee deposits in the custody of the manager of the electric light department were examined and checked at the expiration of the audit and these funds were placed in the custody of the town treasurer.
In addition to the balance sheet there are appended to this report, tables showing a reconciliation of the treasurer's cash, summaries of the tax, assessment, and departmental accounts, together with schedules showing the trust fund transactions.
For the courtesies and co-operation 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,
(Signed) HERMAN B. DINE,
Chief Accountant.
13
IPSWICH TOWN REPORT
TOWN OF IPSWICH BALANCE SHEET - DECEMBER 11, 1933 GENERAL ACCOUNTS
Assets
Cash :
In Bank and Office
$ 724.12
Accounts Receivable :
Taxes :
Levy of 1931
$ 1,256.58
Levy of 1932
40,851.69
Levy of 1933
93,244.40
135,352.67
Old Age Assistance Taxes :
Levy of 1931
$ 11.00
Levy of 1932
122.94
Levy of 1933
800.99
934.93
Motor Vehicle Excise Taxes :
Levy of 1931
$ 91.91
Levy of 1932
1,169.07
Levy of 1933
2,286.75
3,547.73
Special Assessments :
Moth 1931
$ 3.45
Moth 1932
148.21
Moth 1933
590.40
742.06
Tax Titles
4,099.07
[4
IPSWICH TOWN REPORT
Departmental :
Town Property
$2,479.57
Telephone
80.04
Temporary Aid
7,529.21
Mothers' Aid
623.50
Old Age Assistance
520.67
Soldiers' Relief
154.72
State Aid
580.00
Cemetery
717.00
12,684.71
Electric Light
9,566.13
Water
9,859.33
Due from M. T. Jones Fund Income
4,794.70
Estimated Receipts to be Collected
15,153.17
Overdrawn Accounts :
Debt
$1,688.58
Interest
2,765.85
4,454.4:
!
$201,913.05
Liabilities and Reserves
Temporary Loans :
In Anticipation of Revenue :
1932
$ 9,000.00
1933
95,000.00
$104,000.00
Cemetery Sale of Lots Fund
1,168.00
Sale of Town Property Fund 1,002.00
County - Dog Licenses 3.60
15
IPSWICH TOWN REPORT
Unexpended Appropriation Balances :
General
Electric Light
Water
$25,274.69 11,494.33 208.82
36,977.84
Reserve Fund - overlay surplus 1,253.01
Overlays - Reserved for Abatement of Taxes:
Levy of 1931
$1,256.58
Levy of 1932
2,144.09
Levy of 1933
2,546.21
5,946.88
Revenue - Reserved until Collected :
Motor Vehicle Excise Tax
$ 3,547.73
Special Assessment 742.06
Tax Title
4,099.07
Departmental 12,684.71
Electric Light
9,566.13
Water
9,859.33
40,499.03
Surplus Revenue
11,062.69
$201,913.05
: 1
DEBT ACCOUNTS
Net Funded or Fixed Debt
$185,000.00
$185,000.00
1
16
IPSWICH TOWN REPORT
Memorial Building Loan
$ 16,000.00 6,000.00
Essex Sanatorium Loan
Fire Equipment Loan 2,400.00
Winthrop School Loan
2,000.00
Burley School Addition Loan 18,000.00
Shatswell School Loan
48,000.00
Electric Light Loans
56,100.00
Water Loans
36,500.00
$185,000.00
TRUST ACCOUNTS
Trust Funds, Cash and Securities
$108,909.72
$108,909.72
Eunice Caldwell Cowles Scholarship Fund
$10,101.28
John C. Kimball Library Fund
509.12
Mrs. William G. Brown Animal Fund
1,678.88
Marianna T. Jones Fund
32,152.91
Richard T. Crane, Jr. Picnic Fund
20,641.89
Martha I. Savary Fund
255.21
Cemetery Perpetual Care Funds
43,570.43
$108,909.72
17 ·
IPSWICH TOWN REPORT
ACCOUNTANT'S REPORT
To the Honorable Board of Selectmen,
Gentlemen :
I beg to submit herewith the annual report of the receipts and expenditures of the Town of Ipswich for the year ending December 31, 1934, together with the re- ports of the various departments and town officials.
Respectfully submitted, DENNISON C. WALLACE,
Town Accountant.
18
IPSWICH TOWN REPORT
Receipts
Taxes, Current Year :
Property
$179,479.65
Poll
2,289.30
$181,768.95
Taxes, Previous Years :
Property
$72,464.00
Poll
812.65
$73,276.65
Tax Titles
687.40
$255,733.00
From State :
Income Tax State Valuation $5,885.00
Tax Title Loan
8,000.00
Income Tax
9,617.80
National Bank Tax
921.35
Trust Company Tax
85.29
Corporation Business Tax 1,316.35
Corporation Tax, Gas, Light and Water Co's 142.87
Corporation Tax, R. R. Tel. & Tel.
276.18
Corporation Tax, Public Service .16
$26,245.00
19
IPSWICH TOWN REPORT
Licenses and Permits :
Liquor
$4.506.00
Junk
20.00
Amusement
99.00
All Other
311.99
$4,936.99
Fines and Forfeits :
Third District Court
$333.30
Grants and Gifts :
County of Essex, dog licenses $ 352.26
Comm. of Mass. Income Tax Educational
8,347.50
-
Comm. of Mass. Tuition of
Children
366.68
Comm. of Mass. Educational
and Industrial
370.21
Comm. of Mass. English
Speaking Classes
110.00
$9,546.65
Special Assessments :
Moth, 1932
$ 84.11
Moth, 1933
345.85
Moth. 1934
1,074.65
$1,504.61
Motor Vehicle Excise Tax :
Levy, 1931
$ 14.53
Levy, 1932
459.35
Levy, 1933
1,530.52
Levy, 1934
5,380.59
7,384.99
20
IPSWICH TOWN REPORT
Old Age Assistance Tax :
Levy, 1931 $ 8.00
Levy, 1932 33.00
Levy, 1933
358.00
399.00
$9.288.60
General Government :
Collector, costs and tax information $ 46.14
Town clerk, dog licenses 621.80
Town hall, rent 125.00
Town hall, other 9.38
Telephone refunds
32.30
$834.62
Protection of Persons and Property :
Police Dept., telephone refunds $19.55
Fire Dept., telephone refunds 12.91
Weights and Measures, fees 94.60
Moth Dept.
Sale of Sprayer $50.00
Telephone refunds 11.83
Sundry 17.60
Comm. of Mass. 49.68
$129.11
Comm. of Mass., bounty on seals 187.00 Health Dept., Comm. of Mass.
Tuberculosis subsidy 34.29
21
IPSWICH TOWN REPORT
Highway Dept. :
Comm. of Mass. oiling streets $1.500.00
Use of Pump 1.50
Sundry Persons 85.38
1,586.88
$2,064.34
Charities :
Town Infirmary, sale of produce $1,241.33
Public Welfare :
County of Essex $ 153.00
Sundry Persons 148.47
Cities and Towns 3.826.70
Comm. of Mass.
Temporary Aid 3.858.30
Mothers Aid 598.83
Old Age
Assistance
2,621.56
11,206.86
Soldiers' Relief :
Sundry Persons $ 15.00
Comm. of Mass.
State Aid
670.00
685.00
$13,133.19
22
IPSWICH TOWN REPORT
Educational :
Town of Rowley, tuition $2,163.25
Feoffees Grammar School 1,000.00
Manning School Fund
500.00
Sundry Persons 39.79
Marianna T. Jones Fund
5,000.00
$8,703.04
Libraries :
Kimball Fund $27.10
Unclassified :
Memorial Building, rent $1,180.00
County House Property 304.00
Stadium Donations 701.47
F.E.R.A. Public Works Fund
3,905.48
Civil Works Adm. Fund 2,361.50
Civil Works Adm., Coal Deliveries 375.25
Town Wharf, rent
41.65
Insurance Refunds
61.44
F.E.R.A. Sidewalks
614.00
Civil Works Adm., Sidewalks
229.90
Unemployment, sundry persons 5.67
Cowles Scholarship Fund 400.00
IPSWICH TOWN REPORT
23
Rent Great Neck Property 30.00
Sale of Town Property 85.00
Premium on Loans
53.19
$10,348.55
Public Service Enterprises :
Electric Light Dept.
$111.038.91
Water Dept. 22,993.56
$134,032.47
Interest :
Deposits®
$ 69.62
Deferred taxes
4,951.65
$5,021.27
Cemeteries :
Sale of Flagstone $ 1.00
Sale of Lots and Graves
592.00
Opening graves
801.50
Perpetual Care - Graves
1,597.60
$2,992.10
Agency and Trust :
Trust Funds Cash and Securities $4,167.44
24
IPSWICH TOWN REPORT
Municipal Indebtedness :
Temporary Loans, anticipation
of revenue $344,000.00
General Loan
11,700.00
$355,700.00
Total Receipts for the year
843,107.66
Balance January 1, 1934
29,349.42
Total Receipts and Balance
$872,457.08
EXPENDITURES
GENERAL GOVERNMENT
Selectmen
Salaries and wages
$1,146.00
Printing and advertising
1,089.10
Equipment
130.70
Telephone
103.49
Posting warrants
84.00
Insurance
50.00
Stationery and postage
39.70
Supplies
34.65
Distributing reports
12.00
Traveling
11.12
Subscriptions
6.00
$2,706.76
Salaries and Wages :
Selectmen :
Brainard C. Wallace, Chairman
$300.00
Frank R. Starkey
158.35
Harland Burke
158.35
Edward H. Damon
41.65
Joseph F. Claxton, Jr.
41.65
$700.00
Wire Inspectors :
Elmer A. Wiley
$192.28
Henry A. Stone
107.72
$300.00
26
IPSWICH TOWN REPORT
Bell Ringer :
Willis L. Augur $60.00
Secretary Finance Committee :
Russell C. Chapman $50.00
Moderator :
Charles E. Goodhue
$20.00
Dog Officer:
Thomas G. Gauld
$10.00
Clerical :
Gladys M. Poole
$6.00
$1,146.00
Printing and Advertising :
Chronicle Publishing Co.
$786.50
Charles G. Hull Press
213.60
Henry S. Bowen
86.00
Salem Evening News
3.00
$1,089.10
Equipment :
Edwards Typewriter Exchange $94.50
Hobbs and Warren, Inc. 36.20
$130.70
Telephone :
New England Tel. & Tel.
$103.49
Posting Warrants :
Thomas G. Gauld $84.00
Insurance :
George A. Schofield, Agent $45.00
F. A. Brown & Co. 5.00
$50.00
IPSWICH TOWN REPORT
27
Stationery and Postage :
Charles E. Goodhue, P. M.
$23.60
Hobbs & Warren, Inc. 16.10
$39.70
Supplies :
Hobbs & Warren, Inc.
$21.55
Modern Blue Print Co.
10.50
H. B. McArdle
2.60
$34.65
Distributing Reports :
Harold C. Poor
$12.00
Traveling :
Brainard C. Wallace
$11.12
Subscriptions :
Essex County Selectmen's Association
$6.00
Auditing and Accounting
Salaries
$1,825.00
Supplies and equipment
111.04
Printing
66.62
Dues and subscriptions
7.00
$2,009.66
Salaries :
Auditor :
Dennison C. Wallace
$ 87.50
Frederick S. Witham
62.50
$150.00
Accountant :
Dennison C. Wallace
$987.50
Frederick S. Witham
687.50
$1,675.00
$1,825.00
28
IPSWICH TOWN REPORT
Supplies and Equipment :
L. E. Moran Co. $ 67.92
Peter Paul Mechanical Service 35.00
H. B. McArdle 5.50
R. S. Bauer Co.
1.80
Carter Ink Co.
.82
$111.04
Printing :
Charles G. Hull Press
$23.50
L. E. Moran Co.
21.78
A. E. Martel Co.
17.59
Chronicle Publishing Co.
3.75
$66.62
Dues and Subscriptions :
Municipal Finance Officers' Association $7.00
Treasurer and Collector
Salaries and Wages
$3,557.46
Premium on Bonds
585.00
Stationery and Postage
215.37
Printing and Advertising
199.27
Office Supplies
92.97
Certification of Notes
80.00
Repairs and Equipment
72.25
Telephone
37.19
Rent Safe Deposit Box
5.50
Legal
4.10
Recording Fees
1.16
Express
.45
$4,850.72
Salaries and Wages :
James D. Reilly, Treasurer and Collector $1,703.25
Joseph T. Morton, Treasurer and Collector 496.75
Gladys M. Poole, Clerk
1,352.00
Mildred Mansfield, Clerk 5.46
$3,557.46
29
IPSWICH TOWN REPORT
Premium on Bonds :
George A. Schofield, Agent
$370.00
Damon & Damon
172.50
Barker Agency
32.50
Maryland Casualty Co.
10.00
$585.00
Stationery and Postage :
Charles E. Goodhue, P. M.
$214.77
Hobbs & Warren, Inc. .60
$215.37
Printing and Advertising :
First National Bank, Ipswich
$63.92
Chronicle Publishing Co. 51.60
Charles G. Hull Press
48.50
American Bank Note Co.
32.25
Henry S. Bowen
3.00
$199.27
Office Supplies :
H. B. McArdle
$38.55
Hobbs & Warren, Inc.
20.02
A. W. Babbitt Co.
10.50
L. E. Muran Co.
6.79
Sullivan's Drug Store
4.55
Cora H. Hulbert
3.55
Arthur C. Damon
3.00
James D. Reilly
2.28
R. S. Bauer
1.75
W. W. Lydston
1.50
Emerson & Co.
.48
$92.97
Certification of Notes :
Director of Accounts, Common- wealth of Massachusetts $80.00
30
IPSWICH TOWN REPORT
Repairs and Equipment :
Peter Paul Mechanical Service
$41.00
H. B. McArdle
24.25
James D. Reilly
7.00
$72.25
Telephone :
New Eng. Tel. & Tel.
$37.19
Rent Safe Deposit Box :
First National Bank, Ipswich
$5.50
Legal :
George A. Schofield $4.10
Recording Fees :
Moody Kimball Reg. of Deeds
$1.16
Express :
American Railway Express Co.
$ .45
Assessors
Salaries and Wages
$1,972.50
Printing and Advertising
258.83
Transportation and Traveling
147.50
Telephone
94.29
Abstract of Titles
87.75
Repairs to Equipment
12.00
Supplies
11.00
Dues and Subscriptions
10.00
Stationery and Postage
2.25
$2,596.12
IPSWICH TOWN REPORT
31
Salaries and Wages :
Assessors :
Chester C. Caldwell, Chairman and Clerk $1,500.00
Worthington H. Mansfield 200.00
John E. Norman 200.00
$1,900.00
Clerical :
Jean Shulyako
72.50
$1,972.50
Printing and Advertising :
Charles G. Hull Press
$237.00
Hobbs & Warren, Inc.
15.18
Times Publishing Co.
6.65
$258.83
Transportation and Traveling :
C. C. Caldwell
$125.00
J. E. Norman
12.50
W. H. Mansfield
10.00
$147.50
Telephone :
New England Tel. & Tel.
$94.29
Abstract of Titles :
Lella D. Stott
$87.75
Repairs to Equipment :
Raymond G. Snow
$12.00
Supplies :
Hobbs & Warren, Inc.
$6.75
H. B. McArdle
3.25
Cora H. Hulbert
1.00
$11.00
32
IPSWICH TOWN REPORT
Dues and Subscriptions :
Banker & Tradesman $10.00
Stationery and Postage :
Charles E. Goodhue, P. M. $2.25
Law
Salaries and Wages
$108.33
Special Services
804.65
$912.98
Salaries and Wages :
Town Counsel :
George A. Schofield
*$75.01
Robert T. Bamford 33.32
$108.33
Special Services :
Tax Appeals :
Chamberlain & Burnham $300.00
J. Wilson & Son, Inc. 200.00
George A. Schofield
112.40
$612.40
Court Cases :
George A. Schofield $135.00
Insurance and ERA Conferences :
Robert T. Bamford $30.00
George A. Schofield
27.25
$57.25
$804.65
*Includes $8.33 applicable to 1933.
33
IPSWICH TOWN REPORT
Town Clerk
Salaries and Wages
$1,020.00
Recording and Indexing
202.00
Office Supplies
82.29
Stationery and Postage
44.13
Antiquarian Papers
30.00
Death Returns
22.75
Birth Returns
22.25
Maps
18.00
Printing and Advertising
9.00
Premium on Bond
5.00
Traveling
3.00
Express
1.59
$1,460.01
Salaries and Wages :
Town Clerk :
Edward S. Cogswell
$1,000.00
Clerical and Stenographic :
Bernice B. Arsenault
15.00
Dorothy Gerry
3.00
Mildred Mansfield
2.00
$1,020.00
Recording and Indexing :
Edward S. Cogswell
$202.00
Office Supplies :
L. E. Muran Co.
$28.44
1
H. B. McArdle
19.85
Sullivan's Drug Store
15.25
Miller & Lord
9.90
Diamond Union Stamp Works
3.50
Spaulding Moss Co.
2.78
W. W. Lydston
1.50
Hoffman Seal Stamp Engraving Co. 1.07
82.29
34
IPSWICH TOWN REPORT
Stationery and Postage :
Charles E. Goodhue, Post.
37.38
H. B. McArdle 5.50
P. B. Murphy
1.25
44.13
Antiquarian Papers :
Amos E. Jewett
30.00
Death Returns :
R. K. Whittier
10.25
H. Blake
7.25
E. J. M. Scahill
5.25
22.75
Birth Returns :
F. L. Collins
14.00
T. H. Foote
3.25
B. B. Mansfield
3.00
C. T. Ames
2.00
22.25
Maps :
Henry S. Spaulding
18.00
Printing and Advertising :
Charles G. Hull Press
3.50
Times Publishing Co.
3.00
F. R. Hull
2.50
9.00
Premium on Bond :
Barker Agency
5.00
Traveling :
Edward S. Cogswell
3.00
Express :
Railway Express Co.
1.59
35
IPSWICH TOWN REPORT
Election and Registration
Registrars
$300.00
Election Officers
780.29
Printing and Advertising
320.50
135.05
Supplies and Equipment Legal Clerical
15.00
10.00
$1,560.84
Registrars :
Henry Hills
$75.00
Walter E. Lezon
75.00
Frank H. Girard
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