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5
TOWN DOCUMENTS
Seventy - Sixth
Annual Report
OF THE
Town of Swampscott, Mass.
For the Year Ending December 31
1927
TILED A.D
1699
· INCORPORATED
TT.A.D. 1892
A
SWAM
MRDDOORS MERCURY PITEYS ALDWORD
TOWN DOCUMENTS
Seventy - Sixth Annual Report
OF THE
Town of Swampscott, Mass.
For the Year Ending December 31 1927
SETTLED A.D. 1629
INCORP
TT. A. D. 1852.
RATED
D AS
SWA
Medford Mercury Print
2
TOWN DOCUMENTS 352 Sw 1927-1931
[Dec. 31
Elected Town Officers, 1927
Selectmen James W. Santry, Chairman
Philip W. Blood
Howard K. Glidden
Moderator Kendall A. Sanderson
Town Clerk and Collector of Taxes Ralph D. Merritt Town Treasurer James W. Libby
Water and Sewerage Commissioners George D. R. Durkee, Chairman Term Expires 1928
Harold G. Enholm Term expires 1929
Charles E. Hodgdon Term expires 1930
Assessors Edward A. Maxfield, Chairman Term expires 1929
Clarence B. Humphrey John B. Earp, Secretary Term expires 1928
Park Commissioners Archibald Miller, Chairman Term expires 1930
Term expires 1929
School Committee Rev. John Vannevar, D. D., Chairman Term expires 1928
Marion D. Burdett
George E. Mitchell
Charles W. Hobbs
Beatrice Wadleigh Terms expire 1930
Overseers of the Poor Joseph F. Crowell, Chairman Term expires 1928
Edmund Russell, Secretary Harry E. Cahoon Term expires 1930 Term expires 1929
Trustees of Public Library F. Keeler Rice, Chairman Term expires 1930
Elihu Thomson Term expires 1928
Louise C. Stanley Term expires 1929
Term expires 1930
Stuart P. Ellis, Secretary Everett P. Mudge Term expires 1928
Terms expire 1929
3
ELECTED TOWN OFFICERS
1927]
Board of Health Dr. Loring Grimes, Chairman Term expires 1929
John B. Cahoon Term expires 1930
Harold H. Bartol Term expires 1928
Surveyor of Highways Michael J. Ryan Term expires 1930
Tree Warden Everett P. Mudge
Frank H. Bradford
Constables George J. Place Willis E. Shephard
Commissioners of Trust Funds
Henry S. Baldwin Term expires 1930
Weston K. Lewis Term expires 1928
Appointed Town Officers, 1927
APPOINTED BY BOARD OF SELECTMEN
Town Accountant and Secretary of Selectmen Horace R. Parker Secretary of Selectmen Pro Tem Pearl F. Davis
Town Counsel Harry D. Linscott Engineers of Fire Department James Warnock, Chairman and Chief of Department George B. Learned Benjamin B. Blanchard Clarence D. Kendrick, Clerk
Chief of Police - Keeper of Lockup Walter F. Reeves
Special Police
Joshua B. Acker
Frank H. Bradford
John H. Bryson
Ralph H. Burckes
C. Walter Burrill
L. Herbert Cahoon
Iber L. Chapman
Lewis A. Coleman
Patrick S. Cryan
Daniel B. Collins
George D. R. Durkee George Farnum Stanley D. Forbes
H. Allen Durkee Berton A. Fogg Daniel Griffin
Leverett T. Holder
Herbert F. Frazier
Clarence W. Horton
Thomas Handley
Harry Hutchinson
Melvin R. Hook
Arthur W. Huguley
Robert E. Blood
Clement E. Kennedy Frank Lally
SWAMPSCOTT PUBLIC LIBRARY
4
TOWN DOCUMENTS
[Dec. 31
Bernard B. Kennedy
Ira F. Laxton
Albert Mclellan
Nathaniel R. Martin
Ralph D. Merritt
William McNamara
James D. Mulligan
Donald G. Miller
Francisco A. Page
George J. Place
John Muthe Lemuel W. Pickard
Fred J. Lowe
George H. Reed
Joseph P. Ryan
Willis E. Shephard
Simeon J. Strong
Harry A. Tirrell
George C. Webster
Herbert E. Wood
Town Engineer Wallace W. Pratt
Superintendent of Cemetery Thomas Handley
Burial Agent Ralph D. Merritt
Town Weigher Mary M. Nies
Superintendent of Moth Work and Forest Warden Everett P. Mudge
Building Inspector Harry E. Hardy
Inspector of Animals Dr. Frank B. Stratton
Sealer of Weights and Measures Charles Walter Burrill
Agent and Janitor of Town Hall L. Herbert Cahoon
Dog Officer Frank H. Bradford
Fence Viewer George H. Doane
Timothy J. Ryan
G. Lloyd Smith
C. Lee Stover Fred A. Taylor
James W. Libby
5
DIVISION OF ACCOUNTS
1927]
THE COMMONWEALTH OF MASSACHUSETTS
Department of Corporations and Taxation DIVISION OF ACCOUNTS STATE HOUSE, BOSTON
March 12, 1927.
To the Board of Selectmen, Mr. James W. Santry, Chairman, Swamp- scott, Massachusetts.
Gentlemen: I submit herewith my report of an audit of the ac- counts of the town of Swampscott for the period from July 1 to December 31, 1926, made in accordance with the provisions of Chapter 44 of the General Laws. This report is in the form of a report made to me by Mr. Edward H. Fenton, Chief Examiner of this Division.
Very truly yours, THEODORE N. WADDELL, Director of Accounts.
Mr. Theodore N. Waddell, Director of Accounts, Department of Corporations and Taxation, State House, Boston.
Sir :- As directed by you, I have made an audit of the accounts of the town of Swampscott for the period from July 1 to December 31, 1926, and submit the following report:
The books and accounts in the town accountant's office were examined and checked. The recorded receipts were checked with the financial records of the several departments collecting money for the town and with the Treasurer's books. The recorded payments were checked with the Selectmen's warrants authorizing payments and with the Treasurer's cash book.
An analysis of the ledger was made, the appropriation accounts were compared with the classification book, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town as of December 31, 1926.
Revenue of the current year should not be used to provide for liabilities incurred during the preceding year. All unpaid bills of the previous year should be turned over to the Town Accountant, who should include an itemized list thereof in the anual town report, as provided for in Section 58, Chapter 41, General Laws, and these bills should not be paid without a specific appropriation therefor by the town.
The payment of debt and interest was checked with the amounts falling due and with the cancelled bonds, notes and coupons on file.
The books and accounts of the Treasurer were examined and checked. The footing of the cash book was proved, the reported receipts were compared with the accountant's ledger and with the records of the departments making payments to the Treasurer; and the payments were compared with the warrants authorizing dis- bursements of town funds.
The cash balance was verified, the cash in the office was person- ally counted on January 1, 1927, and the bank accounts were recon- ciled with statements furnished by the various banks of deposit.
6
TOWN DOCUMENTS
[Dec. 31
The securities of the trust, investment, and sinking funds were personally examined and checked in detail.
The books and accounts of the Collector were examined and checked, the commitments of taxes and assessments being verified and the abatements checked to the Assessor's records of abatements granted. The payments to the Treasurer were checked to the Treasurer's books, and the outstanding accounts were listed and reconciled with the Accountant's ledger.
The outstanding water accounts were checked, listed, and recon- ciled with the Accountant's ledger, and the commitments of the water department charges were proved in detail.
The outstanding taxes and water accounts were further verified by mailing notices to a number of persons whose names appeared on the books as owing money to the town, and from the replies received, I am satisfied that the outstanding accounts are correct as listed.
The records of the water department were examined, the records of abatements granted being checked, and the charges, as shown by the card ledger accounts, being compared with the commitments. A number of adjustments and corrections had to be made, and it is therefore recommended that greater care be taken in keeping these accounts.
The deeds representing the tax titles taken by the town for taxes were examined, listed, and proved to the Accountant's ledg- er.
The Town Clerk's records of dog and of hunting and fishing licenses issued were examined, and the payments to the county and the State were verified by receipts on file.
The records of receipts from the Sealer of Weights and Meas- ures, rent of town hall, library fines, and for licenses issued by the Selectmen and the Health Department, as well as the commit- ments of the Health, Poor, and School Departments, were examined, the reported payments to the Treasurer being checked to the Treas- urer's and the Accountant's books and the outstanding accounts being listed.
Tables showing a reconciliation of the Treasurer's cash and summaries of the tax, assessment, and water accounts receivable accounts are appended to this report, together with tables showing the transaction of the water loan sinking fund and all trust and investment funds owned by the town.
While engaged in making the audit, I received the co-operation of the various department officials, and I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted,
EDW. H. FENTON,
Chief Examiner.
1927]
DIVISION OF ACCOUNTS
7
RECONCILIATION OF TREASURER'S CASH
Balance July 1, 1926, per previous audit $67,399.65 Receipts July 1 to December 31, 1926 903,978.01
$971,377.66
Payments July 1 to December 31, 1926 $877,691.80
Cash in banks December 31, 1926:
Security Trust Company of Lynn $21,739.76
Sagamore Trust Company of Lynn 9,472.49
Central National Bank
of Lynn 26,195.60
Manufacturers' National Bank of Lynn
31,784.17
Webster and Atlas Na- tional Bank of Boston 2,629.85 91,821.87
Cash in office December 31, 1926, verified
1,863.99
$971,377.66
Security Trust Company of Lynn
Balance December 31, 1926, per bank statement
$23,503.64
Balance December 31, 1926, per check register
$21,739.76
Outstanding checks, per list
1,763.88
$23,503.64
Sagamore Trust Company of Lynn
Balance December 31, 1926, per bank statement
$16,760.03
Balance December 31, 1926, per check register Outstanding checks, per list
$9,472.49
7,287.54
$16,760.03
Central National Bank of Lynn
Balance December 31, 1926, per bank statement
Balance December 31, 1926, per check register Outstanding checks
$26,195.60
362.06
$26,557.66
Manufacturer's National Bank of Lynn
Balance December 31, 1926, per bank statement
$31,947.85
Balance December 31, 1926, per check register $31,784.17
Outstanding checks, per list
163.68
$31,947.85
Webster and Atlas National Bank of Boston Balance December 31, 1926, per bank statement $2,629.85
Balance December 31, 1926, per check register $2,629.85
$26,557.66
8
TOWN DOCUMENTS
[Dec. 31
Taxes-1924
Outstanding July 1, 1926, per accountant's ledger
$72.47
Payments to treasurer July 1 to December 31, 1926
$48.50
Abatements July 1 to December 31, 1926 17.50
Unlocated difference per previous audit (adjusted) 6.47
$72.47
Taxes-1925
Outstanding July 1, 1926, per accountant's ledger
$23,485.55
Payments to treasurer July 1 to
December 31, 1926
$20,879.27
Abatements July 1 to December 31, 1926
166.30
Transferred to tax titles
1,961.15
Outstanding December 31, 1926
478.83
$23,485.55
Outstanding January 1, 1927
$478.83
Unlocated difference previous audit
.26
$479.09
Payments to treasurer January 1 to 20, 1927
$58.40
Outstanding January 20, 1927, per list
420.69
$479.09
Taxes-1926
Outstanding July 1, 1926, per account- ant's ledger $3,418.00
Commitment per warrant
594,550.88
December commitment
400.20
Sewer credited as taxes
5.59
Moth credited as taxes
1.75
Payments to treasurer July 1 to
$510,822.05
Abatements July 1 to December 31, 1926 3,148.14
Outstanding December 31, 1926
84,406.23
$598,376.42
Outstanding January 1, 1927 Unlocated difference
5.00
$84,411.23
Payments to treasurer January 1 to 20, 1927
$4,801.12
Abatements January 1 to 20, 1927
73.72
Cash on hand January 20, 1927
1,281.54
Outstanding January 20, 1927, per list
78,254.85
$84,411.23
Moth Assessments-1925
Outstanding July 1, 1926, per account- ant's ledger $80.75
Payments to treasurer July 1 to
$73.75
Abatements July 1 to December 31, 1926
.50
Transferred to tax titles 3.00
Outstanding December 31, 1926, per list
3.50
$80.75
December 31, 1926
$598.376.42
December 31, 1926
$84,406.23
9
DIVISION OF ACCOUNTS
1927]
Moth Assessments-1926
Commitment
$1,919.00
Payments to treasurer July 1 to
December 31, 1926 $1,657.25
Abatements July 1 to December 31, 1926
26.50
Moth 1926 credited as taxes
1.75
Outstanding December 31, 1926
233.50
$1,919.00
Outstanding January 1, 1927
$233.50
Payments to treasurer January 1 to 20, 1927
$4.25
Outstanding January 20, 1927, per list
225.75
Cash on hand January 20, 1927, per list
3.50
233.50
Unapportioned Sewer Assessments
Outstanding July 1, 1926
$2,972.65
Commitment July 1 to December 31, 1926
4,857.48
Commitment list in excess of warrant
.11
Paid after transferred to 1926 tax bills
310.94
Payments to treasurer July 1 to
December 31, 1926
$1,426.84
Abatements July 1 to December 31, 1926 11.97
Added to 1926 tax bills
2,126.64
Error in reporting amount to assessors
.05
Apportioned July 1 to December 31, 1926
1,214.87
Commitment reported twice
100.00
Commitment in excess of detailed list
.02
Outstanding December 31, 1926
3,260.79
$8,141.18
Outstanding January 1, 1927
3,260.79
Payments to treasurer January 1 to 20, 1926 $311.10
Abatements January 1 to 20, 1926
.47
Outstanding January 20, 1926, per list
2,949.19
Cash on hand January 20, 1926
.03
$3,260.79
Sewer Assessments-1925
Outstanding July 1, 1926
$693.46
Payments to treasurer July 1 to
$602.07
Transferred to tax titles
89.65
Outstanding December 31, 1926, per list
1.74
$693.46
Sewer Assessments-1926
Commitment per assessors' warrant
$2,130.91
Payments to treasurer July 1 to
$1,167.72
Apportioned July 1 to December 31, 1926
44.64
Sewer credited as taxes 1926 5.59
Outstanding December 31, 1926
912.96
$2,130.91
$8,141.18
December 31, 1926
December 31, 1926
10
TOWN DOCUMENTS
[Dec. 31
Outstanding January 1, 1927
Payments to treasurer January 1 to 20, 1927 $46.08
Outstanding January 20, 1927, per list 864.13
Cash on hand January 20, 1927 2.75
$912.96
Unapportioned Sidewalks
Outstanding July 1, 1926
$2,632.79
Payments to treasurer July 1 to
December 31, 1926 $118.37
Transferred to tax bills 1926
2,514.42
$2,632.79
Sidewalks Assessments-1925
Outstanding July 1, 1926
$311.67
Payments to treasurer July 1 to
December 31, 1926
$166.45
Apportioned July 1 to December 31, 1926 145.22
$311.67
Sidewalks Assessments-1926
Commitment per assessors' warrant
$3,190.06
Payments to treasurer July 1 to
December 31, 1926
$1,591.64
Abatements July 1 to December 31, 1926 45.56
Apportioned July 1 to December 31, 1926
465.73
Outstanding December 31, 1926
1,087.13
$3,190.06
Outstanding January 1, 1927
$1,087.13
Outstanding January 20, 1927, per list
$1,073.54
Cash on hand January 20, 1927
13.59
$1,087.13
Tax Titles
Outstanding July 1, 1926
$1,554.89
Transferred from taxes 1925
2,209.81
Transferred from moth 1925
3.00
Transferred from sewer 1925
89.65
$3,857.35
Payments to treasurer July 1 to
December 31, 1926
$1,651.98
Outstanding December 31, 1926, per list
2,205.37
$3,857.35
Dog Licenses
Cash on hand July 1, 1926
$123.00
Licenses issued July 1 to December 31, 1926:
163 males @ $2.00 $326.00
36 females @ $5.00 180.00
$506.00
Payments to county treasurer July 1 to December 31, 1926 $567.60
Town clerk's fees retained 242 @ 20c 48.40
Cash on hand December 31, 1926
13.00
$629.00
$912.96
1927]
DIVISION OF ACCOUNTS
11
Hunting and Fishing Licenses
Cash on hand July 1, 1926
Licenses issued July 1 to December 31, 1926:
66 Resident citizens' sporting, $2.25 $148.50
4 Resident citizens' lobstermen, @ $1.00 4.00
2 Duplicate licenses, @ $ .50 1.00
$168.00
Payments to Department of Conservation $148.90 Fees retained by town clerk 19.10
$168.00
Selectmen's Department-Licenses
Outstanding July 1, 1926
$5.00
Licenses issued July 1 to December 31, 1926:
4 Innholders' licenses
@ $5.00 20.00
1 Taxi license
@ $1.00 1.00
3 Express licenses
@ $1.00 3.00
2 Common Victuallers' @ $2.00 4.00
31 Gasoline permits @ $2.50 77.50
$110.50
Payments to treasurer July 1 to
December 31, 1926
$110.50
Town Hall
Outstanding July 1, 1926
$7.00
Charges July 1 to December 31, 1926
46.00
Cash on hand December 31, 1926
33.00
Outstanding December 31, 1926
20.00
$53.00
Cash on hand January 1, 1927
$33.00
Outstanding January 1, 1927
20.00
Charges January 1 to 20, 1927
7.00
Payments to treasurer January 1 to 20, 1927
$48.00
Outstanding January 20, 1927, per list
12.00
$60.00
Health Department-Accounts Receivable
Outstanding July 1, 1926
$78.75
Commitments July 1 to December 31, 1926
1,026.66
Payments to treasurer July 1 to Decem- ber 31, 1926
$34.00
Abatements July 1 to December 31, 1926
2.14
Outstanding December 31, 1926, per list
1,069.27
$1,105.41
Licenses
Cash on hand July 1, 1926
$21.00
Licenses issued July 1 to December 31, 1926:
6 Milk
@
$.50 3.00
1 Bottling
a 10.00 10.00
1 Oleomargarine
@ .50
.50
18 Alcohol
@ 1.00 18.00
1 Manicure and Hairdressing @ 1.00
1.00
$53.50
Payments to treasurer July 1 to December 31, 1926
$53.50
$53.00
$60.00
$1,105.41
$14.50
12
TOWN DOCUMENTS
[Dec. 31
Sealer of Weights and Measures
Cash on hand July 1, 1926
$44.96
Outstanding July 1, 1926
6.29
Sealing fees July 1 to December 31, 1926
11.43
$62.68
Payments to treasurer
July 1 to
December 31, 1926
$1.50
Cash on hand December 31, 1926
56.39
Outstanding December 31, 1926
4.79
$62.68
Cash on hand January 1, 1927
$56.39
Outstanding January 1, 1927
4.79
Overpayments to treasurer
.09
$61.27
Payments to treasurer January 1 to 20,
1927 $59.65
Outstanding January 20, 1927, per list 1.62
$61.27
Poor Department
Commitment July 1 to December 31, 1926 $858.57
Payments to treasurer July 1 to Decem-
ber 31, 1926
$39.25
Outstanding December 31, 1926, per list
819.32
$858.57
School Department
Outstanding July 1, 1926
$50.00
Commitment July 1 to December 31,
1926
250.00
$300.00
Payments to treasurer July 1 to Decem-
ber 31, 1926
$206.25
Outstanding December 31, 1926, per list
93.75
$300.00
Library Department
Cash on hand July 1, 1926
$54.21
Fines July 1 to December 31, 1926
130.07
Payments to treasurer July 1 to Decem-
ber 31, 1926
$135.00
Cash on hand December 31, 1926
49.28
$184.28
Cash on hand January 1, 1927
$49.28
Fines January 1 to February 9, 1927
26.84
$76.12
Payments to treasurer January 1 to February 9, 1927
$50.00
Cash on hand February 9, 1927 (verified)
26.12
$76.12
Water Rates-1921
Outstanding July 1, 1926
$5.00
Outstanding December 31, 1926, per list
$5.00
$184.28
13
Water Rates-1922
Outstanding July 1, 1926
Payments to treasurer July 1 to Decem-
$19.76
ber 31, 1926 Outstanding December 31, 1926, per list
58.76
$78.52
Water Rates-1923
Outstanding July 1, 1926
$915.26
Payments to treasurer July 1 to Decem- ber 31, 1926
$21.40
Abatements July 1 to December 31, 1926 479.79
Water rates credited to water services 8.07
Outstanding December 31, 1926, per list
405.86
Unlocated difference, previous audit
.14
$915.26
Water Rates-1924
Outstanding July 1, 1926
$1,260.00
Payments to treasurer July 1 to Decem-
ber 31, 1926
$40.45
Outstanding December 31, 1926
1,219.55
$1,260.00
Outstanding January 1, 1927
$1,219.55
Overpayment-previous audit
1.00
Outstanding January 20, 1927, per list
$1,207.83
Cash on hand January 20, 1926
12.72
$1,220.55
Water Rates-1925
Outstanding July 1, 1926
Payments to treasurer July 1 to Decem-
ber 31, 1926
$626.79
Outstanding December 31, 1926
1,533.87
$2,160.66
Outstanding January 1, 1927
$1,533.87
Unlocated difference previous audit
9.41
Outstanding January 20, 1927, per list $1,497.69
Cash on hand January 20, 1927
45.59
$1,543.28
Water Rates-1926
Outstanding July 1, 1926
$7,594.28
Commitment July 1 to December 31, 1926
22,750.20
Adjustment
11.97
Detailed list in excess of commitment
1,093.92
Water rates committed as services
27.43
Payments to treasurer July 1 to Decem-
ber 31, 1926
$23,239.05
Abatements July 1 to December 31, 1926
93.00
Commitment in excess of detailed list
35.32
Outstanding December 31, 1926
8,110.43
$31,477.80
1927]
DIVISION OF ACCOUNTS
$78.52
$1,220.55
$2,160.66
$1,543.28
$31,477.80
14
TOWN DOCUMENTS
[Dec. 31
Outstanding January 1, 1927
$8,110.43 1.02
Overpayments previous audit
$8,111.45
Payments to treasurer January 1 to 20, 1927
$494.61
Outstanding January 20, 1927, per list
7,292.36
Cash on hand January 20, 1927
324.48
$8,111.45
Water Services
Outstanding July 1, 1926
$1,293.69
Commitment July 1 to December 31, 1926
3,567.62
Paid and not committed
466.03
Water rates 1923 credited as services
8.07
$5,335.41
Payments to treasurer July 1 to Decem- ber 31, 1926
$3,751.03
Water rates 1926 committed as services
27.43
Commitment in excess of detailed list
200.49
Outstanding December 31, 1926
1,356.46
$5,335.41
Outstanding January 1, 1927
$1,356.46
Outstanding January 20, 1927, per list
$1,229.75
Cash on hand January 20, 1927
126.71
$1,356.46
Interest on Water Services
Outstanding July 1, 1926
$141.65
Outstanding December 31, 1926
$141.65
Water Rents
Outstanding July 1, 1926
$20.00
Commitment July 1 to December 31,
1926
205.00
Paid and not committed
40.00
$265.00
Payments to treasurer July 1 to Decem-
ber 31, 1926
$245.00
Outstanding December 31, 1926, per list
20.00
$265.00
Water Miscellaneous
Commitment July 1 to December 31, 1926
$2,310.30
Payments to treasurer July 1 to December 31, 1926
$2,310.30
WATER LOAN SINKING FUND
On hand at beginning of year 1926 On hand at end of year 1926
Cash $740.72 3,770.24
Savings Bank Deposits Securities $134,000.00 135,750.00
$4,443.92 .
Payments
Securities matured
$1,250.00
Purchase of securities
$3,000.00
Income from securities
5,308.75
Deposited in savings bank
4,443.92
Income savings bank
54.86
Premium on securities purchased
6.90
Interest on deposits
40.42
Accrued interest on securities purchased
25.67
Sale of land
3,851.98
Cash at end of year
3,770.24
Cash at beginning of year
740.72
Total
$11,246.73
Total
$11,246.73
ELLEN R. WHITTLE LIBRARY FUND
On hand January 1, 1926 On hand December 31, 1926
Savings Bank Deposits $2,021.97 2,000.00
2,000.00
Receipts
Payments
Withdrawn from bank
$21.97
Library expenses
$124.30
Interest earned
102.33
Total
$124.30
Total
$124.30
JOANNA MORSE LIBRARY FUND
Total
On hand January 1, 1926 On hand December 31, 1926
Savings Bank Deposits $6,813.04 5,196.00
$6,813.04 5,196.00
Receipts
Payments ·
Withdrawn from savings bank Income
$1,617.04 304.48
Library expenses
$1,921.52
Total
$1,921.52
Total
$1,921.52
15
DIVISION OF ACCOUNTS
1927]
Total $134,740.72 143,964.16
Receipts
1
Total
$2,021.97
MARY L. THOMSON LIBRARY FUND
Savings Bank Deposits $1,128.59 1,000.00
Total $1,128.59 1,000.00
Receipts Withdrawn from savings bank Income
$128.59
Library expenses $185.69
57.10
$185.69
Total
$185.69
PHILLIPS SCHOOL MEDAL FUND
Savings Bank Deposits $2,109.03 2,215.76
Total
$2,109.03
2,215.76
Income
$106.73
Deposited in bank
$106.73
Total
$106.73
Total
$106.73
MUNICIPAL INSURANCE FUND
Savings Bank Deposits
Securities
Total
$1,372.19
$3,500.00
$4,872.19
2,007.87
3,500.00
5,507.87
Receipts
Payments
Income Appropriation by town
$233.68
Deposited in savings bank $635.68
402.00
Total
$635.68
Total
$635.68
TOWN DOCUMENTS
[Dec. 31
16
On hand January 1, 1926 On hand December 31, 1926
Payments
Total
On hand January 1, 1926 On hand December 31, 1926
Receipts
Payments
On hand January 1, 1926 On hand December 31, 1926
CEMETERY INVESTMENT FUNDS
Assets
On hand January 1, 1926 On hand December 31, 1926 Receipts Sale of lots Bequests Interest earned
Total
Liabilities Savings Bank Deposits $8,017.32 11,121.80
Total $8,017.32
11,121.80
Payments
$1,995.00
1,080.00
Added to savings deposits Care of lots
375.00
$3,479.48
$3,479.48
Total TOWN OF SWAMPSCOTT Balance Sheet-December 31, 1926 GENERAL ACCOUNTS
Assets
Cash :
In banks and office
$93,685.86
Accounts Receivable: Taxes:
Levy of 1925
$478.83
Levy of 1926
84,406.23
Revenue Appropriation Balances:
Tractor and Plow
$1,230.05
Moth 1925
$3.50
Moth 1926
233.50
Puritan Road Land Grant
500.00
Resurfacing Middlesex
Sewers 1925
$1.74
and Palmer avenues
5,129.04
Hadley School Furniture
762.67
Printing Town By-Laws
200.00
Water Maintenance
6,261.18
Sidewalks 1926
1,087.13
Tax Titles
$2,205.37
Tax Title Possessions
309.61
2,514.98
15,667.75 17
1927]
DIVISION OF ACCOUNTS
Liabilities
Temporary Revenue Loans: In anticipation of taxes
$100,000.00
Premiums, reserved for payment of debt
153.60
Library Trust Fund Income 465.04
84,885.06
Special Assessments:
Locker Building 735.20
237.00
Sewers 1926
912.96
Unapportioned Sewers
3,260.79
4,175.49
Land for Cemetery
491.25
New Cemetery Lot Con- struction 358.36
$3,104.48
404.48
Departmental: Health Poor Schools
$1,069.27 819.32
Non-revenue Appropriation Balances:
Redington Street School
$3,739.78
Water Emergency 2,823.21
Sewer Emergency
1,961.84
Water Rates 1921
$5.00
Water Rates 1922
58.76
Water Rates 1923
406.00
Water Rates 1924
1,219.55
Water Rates 1925
1,533.87
Water Rates 1926
8,110.43
Sewer Construction:
Aspen road
1,998.66
Millett road
3,522.10
Orchard, Nason and
Neighborhood roads
2,577.31
Overdrawn Accounts:
Overlays 1924
$32.50
Overlays 1925
92.79
Overlays 1926
316.08
441.37
Revenue accounts-reserved until collected:
Moth Assessments $237.00
Sewer Assessments
4,175.49
Sidewalk Assessments
1,087.13
Tax Title
2,514.98
Departmental
1,982.34
Water
12,851.72
22,848.66
Surplus Revenue
35,631.44
$207,927.73
$207,927.73
[Dec. 31
18
TOWN DOCUMENTS
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