USA > Massachusetts > Essex County > Middleton > Town annual report of Middleton, MA. 1923 > Part 1
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FLINT PUBLIC LIBRARY
3 2126 00103 317 9
Reference- E. L. Fletcher
REPORT
OF THE
Receipts and Expenditures
OF THE
Town of Middleton
FOR THE
Year Ending December 31, 1923
F
MIDDLETON
IS
Know!
ET
PUBLIC
LIB
0
IN
121
SALEM, MASS. MILO A. NEWHALL & CO., PRINTERS 1924
For Reference
Not to be taken from this room
MARY
s Power
Flint Public Library Middleton, Mass.
Rare Book Collection
REPORT
OF THE
Receipts and Expenditures
OF THE
Town of Middleton
FOR THE
Year Ending December 31, 1923
FLINT
MIDDLETON
Knowledge
is Power
USETTS
PUBLIC LIBRARY
5
UNDED
SALEM, MASS. MILO A. NEWHALL & CO., PRINTERS 1924
INDEX
Abatements
20
Abatement Reserve
21
American Legion
19
Analysis of Appropriations and Payments, 1923
Cash
24
County and State Tax
23
Cemetery Department
13
Contingent
16
Fire Protection
13
Health Department
14
Highway Department
10
Interest
16
Library
20
Memorial Day
31
Middleton Electric Light
26
Moth and Tree Department
12
Municipal Indebtedness
20
Outstanding Notes
31
Payroll Analysis
35
Police Department
13
Poor Department
15
Reserve
25
Revenue Notes
20
School Department
18
Soldiers and State Aid
19
Sullivan Water Bill
16
Tax Levy Analysis .
25
Tax Returns
21
Town Officers ·
4
Town Officers Salaries
9
Town Treasurer's Report
28
PART II
Cemetery Endowment Report
45
David Cummings' Fund
.
.
48
B. F. Emerson Fund
.
49
Flint Public Library Fund .
50
Jurors List
49
Librarian's Report
52
School Reports
61
Sealer of Weights and Measures Report .
47
Tax Collector's Report
54
Town Hall Report
55
Vital Statistics Report
56
PART III
Report of Finance Committee
·
.
·
73
Town Warrant
.
75
·
7
·
.
.
INDEX
Abatements
20
Abatement Reserve
·
21
American Legion
19
Analysis of Appropriations and Payments, 1923
Cash
24
County and State Tax
23
Cemetery Department
13
Contingent
16
Fire Protection
13
Health Department
14
Highway Department
10
Interest
16
Library
20
Memorial Day
31
Middleton Electric Light
26
Moth and Tree Department
12
Municipal Indebtedness
20
Outstanding Notes
31
Payroll Analysis
35
Police Department
13
Poor Department
15
Reserve
25
Revenue Notes
20
School Department
18
Soldiers and State Aid
19
Sullivan Water Bill
16
Tax Levy Analysis .
25
Tax Returns
21
Town Officers
4
Town Officers Salaries
9
Town Treasurer's Report
28
PART II
Cemetery Endowment Report
45
David Cummings' Fund
·
.
48
B. F. Emerson Fund
.
49
Flint Public Library Fund .
50
Jurors List .
49
Librarian's Report
52
School Reports
61
Sealer of Weights and Measures Report .
47
Tax Collector's Report
54
Town Hall Report .
55
Vital Statistics Report
56
PART III
Report of Finance Committee
·
.
73
Town Warrant
.
.
75
.
7
.
·
·
TOWN OFFICERS 1923
Moderator
George Ogden Term expires March, 1924
Wayne A. Giles
Town Clerk Term expires March, 1924
Treasurer
Harry H. Bradstreet
Term expires March, 1924
Selectmen
Harry B. Croxford, Clerk E. Stimpson Hutchinson
Maurice E. Tyler, Chairman
Term expires March, 1924 Term expires March, 1924 Term expires March, 1924
Overseers of Poor
Maurice E. Tyler J. Allen Atwood (resigned Jan. 1, 1924)
Term expires March, 1924
H. B. Croxford (appointed) Lyman S. Wilkins
Term expires March, 1925 Term expires March, 1924 Term expires March, 1926
Board of Health
Harry B. Croxford E. Stimpson Hutchinson
Maurice E. Tyler
Term expires March, 1924 Term expires March, 1924 Term expires March, 1924
Board of Assessors
B. Frank Phillips Maurice E. Tyler
Lyman S. Wilkins
Term expires March, 1924 Term expires March, 1925 Term expires March, 1926
School Committee
Mrs. M. W. Berry Arthur E. Curtis Miss Mary E. Holder
Term expires March, 1924 Term expires March, 1925 Term expires March, 1926
(4)
FLINT
MIDDLETON
PUBLIC LISTARY
TOWN OFFICERS
5
Highway Surveyor
Clyde Hood Term expires March, 1924
Tax Collector
Henry A. Young
Term expires March, 1924
Tree Warden
B. McGlauflin
Term expires March, 1924
Moth Superintendent
W. W. Wilkins Term expires January, 1924
Will A. Russell
Constable Term expires March, 1924
Chief of Police
Robert C. Colton Term expires May, 1924
Superintendent of Burial
J. Allen Atwood Term expires March, 1924
Inspector of Animals and Slaughtering Lyman S. Wilkins Term expires March, 1924
Town Accountant
E. P. Oakman, Jr. Term expires May, 1924
Forest Fire Warden Will A. Russell (resigned May '23) Term expires January, 1924 J. Warren Osborne (appointed) Term expires January, 1924
Chief of Fire Department
Oscar Sheldon Term expires May, 1924
6
TOWN OFFICERS
Sealer of Weights and Measures
Elmer O. Campbell Term expires May, 1924
Manager of Electric Light Department
Maurie E. Tyler Term expires April, 1924
Electric Light Commissioners
Harry B. Croxford
Term expires March, 1924
E. Stimpson Hutchinson Term expires March, 1924
Maurice E. Tyler Term expires March, 1924
Water Commissioners
George Ogden Term expires March, 1924
Oscar Sheldon Term expires March, 1925
H. K. Richardson
Term expires March, 1926
Trustees David Cummings Fund
J. Allen Atwood (resigned Jan. 1924)
Term expires March, 1924
Lyman S. Wilkins (appointed)
Term expires March, 1924
George E. Barnaby Term expires March, 1925
Maurice E. Tyler
Term expires March, 1926
Trustees Flint Public Library
Henry A. Young
Term expires March, 1924
H. Galen Howe
Term expires March, 1924
Maurice E. Tyler
Term expires March, 1925
Charles Hutchinson
Term expires March, 1925
George E. Barnaby Term expires March, 1926
William R. Godfrey
Term expires March, 1926
Trustees B. F. Emerson Fund Naumkeag Trust Company, Salem, Mass.
ANALYSIS SHEET
Town Appropria- tion
Receipts
Due from Accounts Receivable
Transfer from Reserve
Total
Selectmen's Orders
Accounts Payable
Transfer to Reserve
Town Officers
$2,262.00
Highways
3,500.00
a 1,600.00
496.36
5,596.36
5,590.37
6.05
Bridges
200.00
b 200.00
400.00
397.00
3.00
Sidewalks
150.00
·
·
150.00
147.90
2.10
Snow Removal
500.00 b1,345.00
113.09
1,958.09
1,958.09
Lakeview Park
100.00
100.00
94.40
5.60
Moth
479.75
150.14
485.54
1,115.43
1,065.04
50.39
Tree Warden
500.00
Cemetery
600.00
390.50
390.50
390 50
Police
800.00
800.00
398.17
410.83
House Fires
150.00
b 454.00
17.32
971.32
971.32
Firemen's Wages
65.00
65.00
65.00
American Legion
110.00
110.00
110.00
Memorial Day
200.00
3.12
203.12
200.00
Soldiers' Benefits
84.00
264.00
264.00
264.00
48.18
Library Account
250.00
250.00
250.00
Poor Department
800.00
b 700.32
1,069.50
2,569.72
2,485.21
84.51
Board of Health
300.00
b 175.00
152.14
627.14
489.76
137.38
Essex Sanitorium Assess.
282.35
282.35
282.35
Interest
1,300.00
206.95
1,506.95
1,506.95
Contingent
·
.
·
.
.
.
.
.
M. Sullivan, water case .
b 1,098.00
1,098.00
1,098.00
Middleton Elec. L. Dpt.
2,500.00
4,214.45
215.29
213.09
7,142.83
7,142.83
Municipal Indebtedness ·
500.00
.
500.00
500.00
.
.
·
.
·
·
.
.
.
ANALYSIS SHEET
·
.
.
·
.
·
.
·
.
.
·
·
·
·
·
.
·
·
.
.
·
.
.
.
7
.
.
.
.
.
·
.
.
·
·
·
·
31.25
181.25
181.25
Forest Fires
.
·
.
.
·
84.00
84.00
State Aid
School
15,000.00
15,000.00
14,951.82
·
·
.
·
·
.
2,500.00 b 1,500.00
4,000.00
3,909.77
90.23
.
.
$2,262.00
$2,018.32
$113.30
$130.38
500.00
500.00
600.00
599.63
: . 37
Cemetery, Endowment
.
500.00
3.12
.
.
8
ANALYSIS SHEET (CONTINUED)
Town Appropria- tion
Receipts
Due from Accounts Receivable
Transfer from Reserve
Total
Selectmen's Orders
Accounts Payable
Transfer to Reserve
Revenue Notes
37,000.00
37,000.00
32,000.00
County Tax
2,270.82
State Tax
3,786.98
Excess from Tax Sales
130.16
130.16
35.51
Abatement, 1921
280.69
Abatement, 1922
562.32
Abatement, 1922 Poll
248.00
Abatement, 1923 Poll
206.00
6.20
Taxes, 1922
15,543.76
Taxes, 1923
19,008.28
Poll Taxes, 1922
273.00
Poll Taxes, 1923
1,611.00
Moth Assessment, 1921
52.25
.
Moth Assessment, 1922
98.95
Moth Assessment, 1923
193.55
Reserve Account
9,624.72
Accounts Receivable
·
·
.
.
.
.
.
.
$33,633.10 100,287.08
$2,375.18
$87,975.09
$113.30
.
.
(a) Part payment by State Highway.
(b) Appropriations made at Special Town Meeting totaling $5,470.00 and included in the total.
ANALYSIS SHEET
.
·
·
·
1,464.43
Accounts Payable
·
·
.
.
Taxes, 1921
5,467.95
753.21
.
930.05
9
TOWN OFFICERS' SALARIES
Town Officers' Salaries
Appropriation
$2,262 00
SELECTMEN :
Maurice E. Tyler
$100 00
E. Stimpson Hutchinson
99 66
Harry B. Croxford
16 66
216 32
Harry B. Croxford, accounts payable
83 30
83 30
Treasurer
250 00
Town Accountant
300 00
Town Clerk
200 00
Moderator
12 00
ASSESSORS :
Maurice E. Tyler
$227 50
B. Frank Phillips
112 00
Lyman S. Wilkins
99 50
$439 00
REGISTRARS :
Harry B. Croxford
$4 00
Maurice E. Tyler
7 00
$11 00
OVERSEERS OF POOR :
J. Allen Atwood
$40 00
Maurice E. Tyler
40 00
Lyman S. Wilkins
20 00
Superintendent of Burials
15 00
Constable
50 00
Sealer of Weights and Measures
50 00
Inspector of cattle, 1922
100 00
Inspector of slaughtering, 1922
25 00
$100 00
10
HIGHWAY ACCOUNT
WATER COMMISSIONER :
Accounts payable Tax Collector
30 00
250 00
$2,131 62
Transferred to Reserve
130 38
$2,262 00
Highways
Appropriation
$3,500 00
Received from State Treasurer
1,600 00
Due from State Treasurer
496 36
$5,596 36
Labor
$3,390 40
Team
893 42
Sand and gravel
71 75
Road oil, and spraying on road
881 68
New Drag
119 10
Culverts
161 82
Lumber
29 75
Lanterns
5 40
Wooden horses, signs, etc.
22 15
Freight
14 84
Unexpended balance
6 05
$5,596 36
Bridges
Appropriation
$200 00
Special appropriation
200 00
$400 00
-
11
HIGHWAY ACCOUNT
Labor
$85 06
Team
9 50
Lumber
264 97
Bolts and spikes
37 47
Unexpended balance
3 00
$400 00
Sidewalks
Appropriation
$150 00
Labor
$123 90
Team
24 00
Unexpended balance
2 10
$150 00
Snow Removal
Appropriation
$ 500 00
Special appropriation
1,345 00
Transferred from reserve
113 09
$1,958 09
Labor
$1,532 51
Team
347 28
New plows
74 00
Repairs to plow and paint
4 30
$1,958 09
Lake View Park
Appropriation
$100 00
Labor
$72 40
12
MOTH ACCOUNT
Team
$22 00
Unexpended balance to reserve
5 60
$100 00
Moth Work
Appropriation
$479 75
Due from State
160 09
Due from private work
29 80
Due from Tax assessment
295 65
Received from private work and sale of lead
50 24
Received from State
99 90
$1,115 43
Labor
$739 66
Team
90 28
Private work
83 47
Cemetery
9 61
State highway
99 90
Moth notices
15 75
Gasoline
15 00
Expenses
8 49
Freight and express
2 88
Unexpended balance to reserve
50 39
$1,115 43
Tree Warden
Appropriation
$500 00
Labor
$459 19
Team
32 50
Supplies
8 31
$500 00
13
CEMETERY ACCOUNT
Cemetery
Appropriation
$600 00
Labor
$552 36
Team
5 00
Lawn mower
10 70
Supplies
16 07
New trees
7 50
Water
6 00
Miscellaneous
2 00
Unexpended balance to reserve
37
$600 00
Police
Appropriation
$800 00
Labor
$228 93
Transportation
55 30
Uniforms
72 95
Court fees
16 06
Telephone
7 18
Miscellaneous expenses
4 75
Padlock
2 00
Prisoner in Danvers jail
2 00
Unexpended balance to reserve
410 83
$800 00
House Fires
Appropriation
$150 00
Transferred from reserve
31 25
$181 25
Labor
$142 00
Automobile
30 00
14
FIRE ACCOUNT
Water and electricity
$5 50
Repairs to ladders
2 75
Refilling chemicals
1 00
$181 25
Forest Fires
Appropriation
$500 00
Special appropriation
452 00
Refund from payroll
2 00
Transferred from reserve
17 32
$971 32
Labor
$709 25
Truck hire
193 75
Soda
14 52
One-half gross bottles
9 62
Water and electricity
5 50
Lunches
29 28
Miscellaneous expenses
9 40
$971 32
Firemen's Wages
Appropriation
$65 00
Expended
65 00
Board of Health
Appropriation
$300 00
Due from State
152 14
Special appropriation
175 00
$627 14
15
BOARD OF HEALTH ACCOUNT
Essex Sanitorium patient
$236 60
Contagious
198 00
Returns, permits and notices
39 30
Expenses
14 86
Disinfecting
1 00
Transfer to reserve
137 38
$627 14
Poor Department
Appropriation
$800 00
Special Appropriation
700 00
Due from City of Boston
535 40
Due from City of Lynn
479 90
Due from Town of Danvers
39 20
Due from City of Salem
15 00
Refund
22
$2,569 72
Assistance to Town Poor
$1,391 71
" City of Lynn poor
479 90
66
Boston poor
535 40
" Town of Danvers poor
39 20
" City of Salem, poor
15 00
Automobile hire and expenses
24 00
Transferred to reserve
84 51
$2,569 72
Essex Sanitorium Assessment
Appropriation $282 35
Expended
$282 35
16
INTEREST ACCOUNT
Interest
Appropriation
$1,300 00 206 95
Transferred from reserve
$1,506 95
Expended
$1,506 95
M. Sullivan Water Bill
Special appropriation
$1,098 00
Expended
$1,098 00
Contingent
Appropriation
$2,500 00
Special appropriation
1,500 00
$4,000 00
Town Hall Upkeep :
Janitor, H. Young
$220 45
Fuel
294 40
Painting, G. Newman
420 05
Repairing hall, G. W. Andrews
384 80
Building bulkhead, G. W. Andrews
136 31
Shingling rear portion, G. W. Andrews
50 00
Repairing chimney, G. Smith
36 00
Insurance
180 25
Lights
105 36
Water
20 00
Tuning piano
10 75
Flag
7 39
Telephone
1 30
Miscellaneous
6 60
$1,873 66
17
CONTINGENT ACCOUNT
Traffic Beacon
$267 50
Expenses on beacon
9 67
Cement stand
32 66
Care of beacon, J. Lewis
7 00
$316 83
Bonds and insurance premiums
167 23
Sealer of Weights and Measures :
Equipment
$74 50
Book and die
11 20
Truck hire
17 50
Express
2 15
Telephone
70
Town reports, ballots, stamps
112 15
Election Officers :'
B. Gertrude Hayward
$7 00
Camilla Campbell
7 00
Mary Cronan
3 50
Della Sheldon
7 00
J. Ellsworth Barnaby
7 00
Benjamin Graham
7 00
J. A. Tedford
7 00
Harley M. Tyler
3 50
$49 00
Lunches for officers
6 25
Washington Street culverts
250 78
Work on water system
438 98
Making new street signs
90 60
Blowing whistle
36 25
New telephone poles
29 21
Fireworks
25 00
$106 05
18
SCHOOL ACCOUNT
Recording deeds
$19 32
W. Russell, collecting dog taxes 9 00
Cemetery tomb expenses
7 00
M. E. Tyler, time on Board of Health hearing and Sullivan bill
7 50
Safe deposit vault
6 00
Harding Memorial Service
5 67
Town scale repairs and sealing
5 58
Certifying notes
8 00
Selectmen's supplies
15 06
Treasurer's supplies
13 08
Accountant's supplies, books and postage A
25 22
Town Clerk, recording vital statistics
53 00
Town Clerk, administering oaths, etc.
17 28
Assessors' expenses
21 11
Tax Collectors, postage and advertising
142 16
Highway supplies, old bill
28 70
Miscellaneous expenses
24 10
Transferred to reserve
90 23
$4,000 00
School Department
Appropriation
$15,000 00
Teachers' salaries
$4,905 00
School superintendent and traveling expenses
692 12
Janitor
750 00
Doctor, nurse and supplies and expenses
296 35
Books
619 41
Supplies
221 49
Transportation of children
1,805 00
-
19
SOLDIERS' BENEFIT
High school car tickets
$ 979 46
Danvers high school, tuition
2,996 78
Beverly school department, tuition
139 60
Peabody high school, tuition
68 00
Insurance
571 75
Fuel
514 50
One-half cost new school fence
107 50
Water
51 98
Lights
20 83
Repairs, Pyne & Smith
98 18
Repairs, E. E. Richardson
37 30
Repairs, G. W. Andrews
4 00
Repairs, William M. Young
1 00
Fire extinguishers
32 23
Truant officer
10 00
Programs
7 75
Committee expenses
5 00
Miscellaneous expenses
15 59
Transferred to reserve
48 18
$15,000 00
American Legion
Appropriated
$110 00
Expended
$110 00
Soldiers' Benefits
Appropriated
$84 00
Expended
$84 00
State Aid
Due from State, accounts receivable
$264 00
Expended
$264 00
Memorial Day Account-See Page 31
20
MUNICIPAL INDEBTEDNESS
Library Account
Appropriated $250 00
Expended
$250 00
Municipal Indebtedness
Appropriation $500 00
Expended
$500 00
Revenue Notes
Notes payable, Jan. 1, 1923
$22,000 00
Notes contracted during the year 37,000 00
$59,000 00
Notes paid
$32,000 00
Balance notes payable Dec. 31
27,000 00
$59,000 00
Abatement 1921
Balance, January, 1923
$298 98
Taxes abated, 1923
280 69
Balance to abatement reserve
18 29
$298 98
Abatement 1922
Balance, January, 1923
$305 45
Received from abatement reserve
256 87
$562 32
Taxes abated during 1923
$562 32
21
TAX ACCOUNT
Abatement 1922-Polls
Received from abatement reserve $248 00
Polls abated
$248 00
Abatement 1923
As per tax levy
$1,387 24
Polls abated
$ 206 00
Balance, December 31
1,181 24
$1,387 24
Abatement Reserve
Received balance abatement, 1921
$ 18 29
Transferred from reserve 486 58
$504 87
Transfer to abatement, 1922
$256 87
Transfer to abatement, poll, 1922
248 00
$504 87
Tax 1921
Balance due January, 1923
$5,461 75
Transferred to reserve
6 20
Receipts
$5,467 95 $5,467 95
Tax 1922
Balance due, January, 1923
$14,790 55
Transferred to reserve
753 21
Receipts
$15,543 76 $15,543 76
22
TAX ACCOUNT
Tax 1923
As per tax levy
$31,458 14
Receipts Balance due December 31, 1923
$19,008 28 12,449 86
$31,458 14
Excess for Tax Sales
Receipts from sales and taxes
$130 16
Account of taxes taken up
$35 51
Balance December 31, 1923
94 65
$130 16
Poll Tax 1922
Balance due January 1, 1923
$208 00
Transferred to reserve
65 00
$273 00
Receipts
$273 00
Poll Tax 1923
Tax levy
$1,610 00
Transferred to reserve
26 00
$1,636 00
Receipts
$1,611 00
Balance due December 1923
25 00
$1,636 00
Moth Assessment 1921
Balance due January 1, 1923 $52 25
Receipts $52 25
23
COUNTY TAX
Moth Assessment 1922
Balance due January 1, 1923 $98 95
Receipts
$98 95
Moth Assessment 1923
As per tax levy
$295 65
Receipts
$193 55
Balance due December 31, 1923
102 10
$295 65
County Tax
As per tax levy
$2,270 82
Expended
$2,270 82
State Tax
As per tax levy
$3,786 98
Expended
$3,786 98
Accounts Receivable
Balance January, 1923
$2,116 41
Additional accounts at end of year
2,375 18
$4,491 59
Accounts closed during year
$1,464 43
Closed by transfer from reserve
651 98
Balance due December, 1923
2,375 18
$4,491 59
Due from State Treasurer, moth account $160 09
6 6
State aid 264 00
24
CASH ACCOUNT
Due from State Treasurer, Board of Health $152 14
Highway 496 36
City of Boston 530 40
City of Lynn
472 90
City of Salem
15 00
Town of Danvers 39 20
Citizen's account of moth 29 80
Middleton Electric Light Co. 215 29
$2,375 18
Accounts Payable
Accounts paid $942 05
Transfer to Middleton Electric Light Co. 391 54
Transfer to reserve 4 00
Appropriation accounts, December, 1923
113 30
$1,450 89
Accounts payable January 1, 1923
$1,337 59
Accounts payable December 31, 1923 113 30
$1,450 89
Cash Account
Balance on hand January 1, 1923 $ 2,015 41
Receipts for year 96,832 49
$98,847 90
Selectmen's orders
$87,710 99
State aid 264 00
Cash balance December 31, 1923
10,872 91
$98,847 90
25
RESERVE ACCOUNT
Reserve Account
Balance January 1, 1923 :
Sundry receipts $9,624 72
Received by transfer from other accounts 2,272 57
$11,897 29
Estimated receipts to reduce tax 1923 $8,500 00
Transfer to other departments overdrafts 368 61
Transfer to abatement reserve 486 58
Transfer to Middleton Electric Light acct. 213 09
Transfer to accounts receivable 651 98
Balance December 31, 1923
1,677 03
$11,897 29
Analysis Tax Levy
Money raised to be expended as follows :
· County tax
$2,270 82
State tax
3,786 98
Appropriation March, 1923
33,633 10
Overlay
1,377 24
Reserve
500 00
Moth assessment
295 65
$41,863 79
Money for the above raised as follows :
Tax levy
$31,458 14
Estimated receipts
8,500 00.
Poll tax
1,610 00
Moth assessment
295 65
$41,863 79
26
MIDDLETON ELECTRIC LIGHT CO.
Net Funded Debt
Net funded debt
$2,800 00
Refunding notes
$1,300 00
Electric Light notes
1,500 00
$2,800 00
Trust Funds Account
Trust funds $31,345 70
David Cummings fund, stock
$1,188 00
David Cummings fund, cash 7,296 45
Charles L. Flint library fund
5,000 00
B. F. Emerson library fund 10,077 89
Cemetery perpetual care fund
7,783 36
$31,345 70
Middleton Electric Lighting Co. Report
Operating Revenue : Metered sales to customers $4,334 85
Town appropriation 1,500 00
$5,834 85
Operating Expenses : Electricity purchased from Danvers for house lights, street lights $2,509 42
Maintenance and depreciation, repairs to equipment 1,339 32
Manager's salary 405 00
MIDDLETON ELECTRIC LIGHT CO. 27
General office equipment and supplies
56 59
Depreciation
440 99
$4,751 32
Income Statement :
Operating revenue
$5,834 85
Operating expenses
4,751 32
Net operating revenue
$1,083 53
Ratio of operating expenses to operating revenue .81
Profit and Loss Statement :
Credit balance January 1, 1923
$ 799 74
Credit balance from Income Account
1,083 53
Miscellaneous credits
163 78
$2,047 05
Interest on bonds
$ 832 26
Notes payable
500 00
Balance
1,463 79
$2,047 05
Balance Sheet :
Plant investment
$12,504 31
Accounts receivable
786 68
Reels to be abated
60 00
$13,350 99
Construction Account
$7,166 60
Notes payable
1,500 00
Accounts payable
215 29
Interest accrued
5 31
Loan prepayment
3,000 00
Profit and Loss
1,463 79
$13,350 99
28
PLANT INVESTMENT ACCOUNT
Plant Investment Account
Poles, fixtures and wire, Dec. 31, 1923 $10,360 43
Customers meters
1,017 97
Line transformers
570 13
Street lighting equipment
555 88
Total plant investment
$12,504 31
Treasurer's Report for the year 1923 RECEIPTS
Cash on hand January 1, 1923
$2,015 41
Henry A. Young, rent of Town Hall
$268 80
rent of piano
33 50
1920 taxes
4 00
1920 interest
50
1921 taxes
5,239 51
1921 interest
534 56
1922 taxes
15,099 64
1922 polls
25 00
1922 interest
590 80
1923 taxes
19,201 83
1923 polls
1,405 00
1923 interest
7 31
abatement 1921 tax
280 69
1922 tax
543 07
1922 polls 248 00
1923 polls
206 00
Maurice E. Tyler, electric light collections 4,023 67
construction 190 78
STATE TREASURER
Income tax 1921 and prior
78 00
1922 90 00
29
TREASURER'S REPORT
Income tax 1923 (general)
$960 00
1923 (school)
785 00
Corporation tax, public service
148 98
business
635 51
Gypsy and brown tail moth
152 48
Highway commission, Maple street
167 84
Account highways
1,600 00
Division of Sanatoria
260 71
Vocational education
25 65
Forestry protection, forest fires
92 93
Highways, gypsy moth
99 90
Tuition of children
468 30
Inspector of animals
50 00
Reimbursement, loss of taxes
485 45
School superintendent
386 66
Transportation high school pupils
966 37
High school tuition
1,412 73
Bank tax
80
Street railway tax
466 93
Military aid
15 00
State aid
296 00
Soldiers' exemption
43 55
COUNTY TREASURER
Account highways, Maple street 167 84
$57,759 29
$59,774 70
SUNDRY RECEIPTS
Interest on bank deposit
$148 58.
Refund, forest fire payroll
2 00
Licenses, junk, express, revolver, auctioneer 47 00
Katharine M. Dorr, school fence
30 00
30
TREASURER'S REPORT
Merchants National Bank, Salem,
Notes Nos. 11, 12, 13, 14 $37,000 00
Probation officer, re Ed. Poisson 4 25
Telephone tolls 2.0
Will A. Russell, sale of keg 4 00
Refund of insurance premium
34 80
Sale of cemetery lots 156 00
Director of standards, State license 6 00
A. B. Gillpatrick & Co., refund
22
First District Court, fees
110 55
E. O. Campbell, refund Memorial Day appropriation 3 12
Town of Danvers, tax on land around pond 200 00
H. A. Young, advertising tax sales
21 83
tax report
1 00
advertising expense re tax sales 76 50
amounts over and above tax and expense re tax sales, account Fred Steele (Goodale) 5 52
Carlson & Cohoe 35 51
Annie McKennon 52
Thomas French
19
Abbie Gage
7 90
Harriett Moody 3 32
Simeon Parker 21
Alex Boychuck 49
City of Boston, poor department
328 70
City of Lynn, poor department
268 55
E. O. Campbell, sealer's fees
20 50
W. W. Wilkins, private moth work and lead 50 24 private moth work and lead, 1922 28 00
Rebate on collector's bond 2 00
Interest on cemetery endowments 390 50
31
TREASURER'S REPORT
J. A. Atwood, sale lumber, stone and sand,
account cemetery tomb 85 00
$39,073 20
$96,832 49
Town orders
$87,711 09
State aid orders
264 00
Balance December 31, 1923
10,872 91
$96,832 49
Memorial Day
Appropriation
$200 00
Band
$108 00
Refreshments
29 87
Wreaths
15 00
Speaker
15 00
Flowers
12 00
Flags
9 11
Programs
4 90
Organist
3 00
Unexpected Balance to Reserve
3 12
$200 00
Outstanding Notes, Amounts and When Due
Notes Due
1924
1925
1926
Revenue March 20
$6,000 00
Revenue May 1
2,100 00
Demand Notes April 1
500 00
500 00
300 00
Electric Light Dec. 1
500 00
500 00
500 00
PAYROLL ANALYSIS
OF THE
FOLLOWING DEPARTMENTS
HIGHWAY DEPARTMENT BRIDGES SIDEWALKS
LAKEVIEW AVENUE
MOTH DEPARTMENT TREE WARDEN
POLICE DEPARTMENT
HOUSE FIRES
FOREST FIRES
35
PAYROLL ANALYSIS
Payroll Analysis
Highways Department
Clyde Hood, surveyor
$756 14
Ellsworth Barnaby
10 50
Thomas Bott
318 55
Walter Clayton
443 72
Milton Collins
3 25
George Evans
297 00
William Gould
137 79
Howard Hood
44 75
Joseph Lewis
16 25
John Lord
71 29
Roy Lord
216 87
Clarence Osgood
60 95
Arthur M. Peabody
14 25
F. R. Smith
69 75
Joseph Russell
10 00
Leon Soper
4 50
Frank W. Trask
19 80
M. E. Tyler
3 76
Middleton Motor Co., truck
5 00
Charles O. Currier, team and driver
188 50
Clyde Hood, team and driver
853 10
E. S. Hunt, team and driver
155 50
Oscar Sheldon, team and driver
369 60
Oscar Sheldon, truck
5 00
Bray Wilkins
216 00
Curtis Brothers, 2 loads gravel
40
Mrs. McDonald, 9 loads gravel
1 80
B. Frank Phillips, 57 loads gravel
10 20
H. K. Richardson, 7 loads gravel
1 40
John Sheehan
3 75
36
PAYROLL ANALYSIS
Otis Reynard, 31 loads gravel
6 30
Oscar Sheldon, 51 loads gravel
10 40
Henry A. Young, 150 loads sand
37 50
$4,365 57
Bridge Department
Clyde Hood, labor and team
$31 81
Thomas Bott
6 75
Walter Clayton
27 00
George F. Evans
6 75
Roy Lord
22 25
$94 56
Lakeview Park
Clyde L. Hood, labor
$44 40
Clyde L. Hood, team
22 00
Roy Lord, labor
28 00
$94 40
Sidewalks
Clyde L. Hood, labor
$32 90
Thomas Bott
21 00
Walter Clayton
26 50
Roy Lord
26 50
George Evans
17 00
$147 90
Tree Warden
Burton McGlauflin, Supt., labor
$197 69
team
32 50
$ 6
supplies
8 31
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