Town annual report of the officers and committees of the town of Scituate 1937-1939, Part 1

Author: Scituate (Mass.)
Publication date: 1937-1939
Publisher: The Town
Number of Pages: 1032


USA > Massachusetts > Essex County > Saugus > Town annual report of the officers and committees of the town of Scituate 1937-1939 > Part 1


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SCITUATE TOWN LIBRARY 3 1644 00266 7333


SCITUATE PUBLIC LIBRARY MASSACHUSETTS 02066


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Peirce Memy Library


ANNUAL REPORT


OF THE


OFFICERS and COMMITTEES


OF THE


TOWN OF SCITUATE


For the Year Ending December 31


1937


SATUIT


SC T


NORTH


U


1893


E


. THE


PEIRCE MEMORIAL


· NOI


· LIBR


AR


A


A total of 2093 votes was cast at the election.


The detailed vote was as fol- lows:


Moderator For One Year


William H. Bartlett 449


William J. Roberts 469


Dennis H. Shea 1053


Blanks


122


Selectman For Three Years


Philip S. Bailey 1054


Harry F. Cleverly


914


71


Henry C. Seaverns Blanks 54


Assessor For Three Years


Lester D. Hobson 496


W. Irving Lincoln 774


Davie O. Litchfield 136


Donald S. Pitkin 593


Blanks


94


Public Welfare For Three Years


Ralph S. Brown 949


Harry F. Cleverly 898


Henry C. Seaverns


142


Blanks


104


Surveyor of Highways For One


Year


Matthew L. Brown 699


Charles M. Wagner 1143


Edgar W. Whittaker 219


Blanks


32


Constables For One Year


Walter S. Allen 1282


Alton H. Curtis 1413


Ernest M. Damon


1304


Blanks


2280


Tree Warden For One Year


H. Turner Fitts 323


William F. Ford 991


Charles E. Mitchell 605


Thomas H. O'Neil 97


Blanks


77


Board of Water Commissioners For Three Years


Williams B. James 1267


William Elton Shuttleworth 677


Blanks


149


Park Commissioner


For Three


Years


Ralph L. Conte 359


William B. Pepper 419


Charles B. Timpany 238


George V. Yenetchi 899


Blanks


178


Board of Health For Three Years


William P. Grovenstein 1035


George W. Murphy 878


Blanks


180


School Committee For Three Years


Mildred E. Briggs 455


Edward B. McCarthy 439


Peter W. Sharp 909


Lincoln R. Soule


160


Advisory Board For Three Years John E. Bamber 713


James .G. Clarke 703


i


Robert Gardner


648


Lyman B. Preston


567


Joseph O. Severance, Jr. 901


Arthur W. Stevens 438


Blanks 2309


HERBERT G. SUMMERS


In the passing of Herbert G. Summers, the Town of Scituate has lost a citizen and benefactor not to be re- placed. Born in Cambridge, Mass., July 23, 1881, Mr. Summers was graduated from the Manual Training School in that city.


He became interested in the hotel business while stopping at the Mitchell House at North Scituate Beach, then operated by the late George G. Smith, and whose daughter, Miss Fanny M. Smith, he married on June 24, 1907. He soon joined the staff of the Hotel Thorndike in Boston, under the management of Lynnfield Damon.


In 1911 Mr. Summers took over the management of the Charlesgate in Boston, later purchasing the prop- erty. In 1913 he purchased the Cliff Hotel and Cottages at North Scituate Beach and operated both hotels suc- cessfully until the time of his death, which occurred in St. Petersburg, Florida, February 24, 1937.


For many years Mr. Summers served the Town of Scituate. He was elected March 10, 1924, to the office of Selectman, Assessor, and Overseer of the Poor for a three-year term. On March 12, 1929, he was elected to the Advisory Board for a three-year term. Mr. Summers was a 32nd degree Mason, Knight Templar, Shriner and member of many clubs.


The Cliff properties, which grew and flourished un- der his guidance, were the means of acquainting count- less summer visitors from all over the United States and Canada, with Scituate.


Scituate will miss this kindly and beloved citizen, but will not forget him. His life and work spelled his epi- taph simply and sincerely, with one word. Service.


PAUL FROST IVES


Born in Brookline August 12, 1893.


Attended grade schools of Boston. Graduated from West Roxbury High School. Secured alternate appointment to West Point.


Was given contract in Frederic Fuller Agency of Equitable Life Assurance Co. on January 9, 1915, and was directly associated with company from that time until his death.


Mr. Ives was elected to the Advisory Board on March 10, 1930, and served continuously until his death.


WILLIAM H. NORTH


William H. North was born in Watertown, Mass., in 1853. At the age of twenty he entered the employ of the Oriental Tea Company, then located in Scollay Square, as a bookkeeper and continued with this com- pany for 65 years or until his death at which time he was the senior member of this firm.


He first became interested in Scituate in 1898 at which time he built his home on the Cliff at North Scituate Beach and established his legal residence here.


He served the Town as Chairman of the Park Com- missioners from 1908 to 1923 never accepting pay for any of his services. He was foremost in the develop- ment of the Hatherly Play Ground which later became the present Hatherly Country Club. He was sponsor for the restoration of the Old Light House, instrumental in securing the present Railroad Station at North Scit- uate and also the dedication of Hollet Island as a park.


Mr. North was a charter member of the Scituate His- torical Society, a member of Satuit Lodge, and the Winslow Lewis Lodge of Masons in which order he attained the 33rd degree.


Hardly a Scituate organization that was not the re- cipient of a steaming tank of delicious coffee, on occa- sions of banquets or suppers, with the cordial compli- ments of "Uncle Billy North" as he was affectionately known by his hosts of friends.


Word of his death on September 12th, 1937 was a sad message to us all.


ANNUAL REPORT


OF THE


OFFICERS & COMMITTEES


OF THE


TOWN OF SCITUATE


FOR THE


YEAR ENDING DECEMBER 31, 1937


N


SATUIT


POR


SANDERSON BROTHERS North Abington, Massachusetts


917.448


TOWN OF SCITUATE


Incorporated 1636


Population January 1, 1935 - 3846 Fifteenth Congressional District First Councilor District


Norfolk and Plymouth Senatorial District Second Plymouth Representative District Income Tax Division, Norfolk-Plymouth District


Annual Town Meeting First Monday in March


Election of Officers Second Monday in March


3


ANNUAL REPORT, TOWN OF SCITUATE, 1937


TOWN OFFICERS, 1937


Town Clerk


WILLIAM M. WADE, Greenbush Term expires 1939


Town Treasurer


ROSE A. SMITH, Scituate Term expires 1939


Selectmen


HARRY F. CLEVERLY, Scituate Term expires 1938


JAMES W. TURNER, Egypt Term expires 1939 W. IRVING LINCOLN, Chairman, North Scituate Term expires 1940


Board of Public Welfare


HARRY F. CLEVERLY, Scituate. .Term expires 1938 HARRY T. HANDY, Scituate Center .. Term expires 1939 NATHANIEL TILDEN, Chairman, Scituate Term expires 1940


Assessors


W. IRVING LINCOLN, North Scituate


Term expires 1938


HENRY T. FITTS, Scituate Term expires 1939


HENRY A. LITCHFIELD, Chairman, Egypt


Term expires 1940


Town Collector


JOSEPH R. DILLON, Scituate


Term expires 1939


5


ANNUAL REPORT, TOWN OF SCITUATE, 1937


School Committee


DONALD S. PITKIN, Chairman, Scituate Center


Term expires 1938 MARION C. ALEXANDER, Scituate .. Term expires 1939 RALPH S. BROWN, North Scituate .. Term expires 1940


Board of Health


DR. WILLIAM P. GROVESTEIN, Chairman, Egypt


Term expires 1938


WALTER L. ENOS, Scituate Term expires 1939


GEORGE H. OTIS, Scituate Term expires 1940


Highway Surveyor


CHARLES M. WAGNER, Scituate Center


Term expires 1938


Park Commissioners


GEORGE V. YENETCHI, Scituate ...... Term expires 1938 ERNEST F. LITCHFIELD, Chairman, North Scituate Term expires 1939


JOHN F. DALBY, Egypt Term expires 1940


Water Commissioners


WILLIAMS B. JAMES, Scituate Term expires 1938 WILSON S. BROWN, Chairman, Greenbush Term expires 1939


STEPHEN C. WEBSTER, Greenbush Term expires 1940


Constables


ALTON H. CURTIS North Scituate


ERNEST M. DAMON Egypt


WALTER S. ALLEN Greenbush


6


ANNUAL REPORT, TOWN OF SCITUATE, 1937


Advisory Board


RUSSELL L. FISH, North Scituate .... Term expires 1938 JOHN M. GOODNOW, Greenbush Term expires 1938 JOSEPH O. SEVERANCE, JR., Scituate


Term expires 1938


*PAUL IVES, Egypt. Term expires 1939


WARD C. SWIFT, North Scituate Term expires 1939


ROY C. MERRITT, North Scituate. Term expires 1939


HARRY W. DONALD, Egypt


Term expires 1940


RICHARD CLAPP, Greenbush Term expires 1940


PHILIP B. TERRY, Scituate Term expires 1940


+PHILIP L. SCHUYLER, Egypt Term expires 1939


*Deceased


¡For unexpired term of Mr. Ives


Planning Board


STEPHEN C. WEBSTER, Greenbush


Term expires 1938 PERCIVAL D. NASH, North Scituate .. Term expires 1938 ALEXANDER K. WILLIAMS, Chairman, Scituate Term expires 1939


RALPH C. ACKERMAN, Egypt Term expires 1939 HAMILTON W. WELCH, Scituate Center


Term expires 1940


Tree Warden


WILLIAM F. FORD North Scituate


Moderator


WILLIAM J. ROBERTS North Scituate .


7


ANNUAL REPORT, TOWN OF SCITUATE, 1937


Field Drivers


ERNEST M. DAMON


North Scituate


ALTON H. CURTIS North Scituate


Surveyor of Lumber, Measurer of Wood and Bark ANSEL F. SERVAN Scituate


Pound Keeper


AUGUSTUS L. ABBOTT Scituate Center


Town Director, Plymouth County Extension Services


CHARLES E. MITCHELL North Scituate


TOWN OFFICERS APPOINTED BY THE SELECTMEN


Registrars of Voters


WILLIAM M. WADE Greenbush


JOSEPH A. WARD Scituate


J. EDWARD HARNEY Scituate


BERTHA L. TURNER North Scituate


TOWN ACCOUNTANT


BERTHA A. DAVENPORT Scituate Center Term expires 1939


8


ANNUAL REPORT, TOWN OF SCITUATE, 1937


Chief of Police


MICHAEL E. STEWART Scituate


Sergeant


WILLIAM F. KANE Scituate


Police Officers


W. FRANCIS MURPHY Scituate


JOSEPH A. DWYER Scituate


ALTON H. CURTIS North Scituate


FRED W. STANLEY Scituate


CHESTER E. STONE Scituate


EDWARD W. CARSON Scituate


CARL CHESSIA Scituate Center


BERTRAM STETSON


Scituate


CHARLES B. JENSEN


Scituate


ERNEST M. DAMON


North Scituate


DAVID W. O'HERN


Scituate


JOHN STONEFIELD Scituate


ANTHONY BONGARZONE North Scituate


F. MALBON CHASE Scituate Center


ALLERTON L. BONNEY


Scituate Center


Special Officers with Limited Territory


RUSSELL L. FISH


North Scituate


JAMES FINNIE


Scituate


J. GEORGE VOLLMER Scituate


LOUIS MADORE Scituate


ERNEST F. LITCHFIELD North Scituate


SAMUEL WILSON Greenbush


WALTER ENOS


Scituate


WALTER S. ALLEN Greenbush


JOHN HEALEY Minot


9


ANNUAL REPORT, TOWN OF SCITUATE, 1937


Fire Engineers


CHARLES M. LITCHFIELD, Chief Egypt


MARK W. MURRILL Scituate


D. ALLEN KILLEFER Egypt


HARRY T. HANDY Scituate Center


MICHAEL F. WELCH Scituate


Town Counsel


VERNON W. MARR North Scituate


Town Engineer


HENRY A. LITCHFIELD Egypt


Forest Warden


CHARLES M. LITCHFIELD Egypt


Superintendent of Moth Work


WILLIAM F. FORD North Scituate


Sealer of Weights and Measures


EUGENE H. LANE North Scituate


Inspector of Animals


CHARLES O. CHASE Egypt


Keeper of Lockup


MICHAEL E. STEWART Scituate


Harbor Master, Custodian of Pier and Special Police Officer


for Town Pier


C. HARRY DRISCOLL Scituate


10


ANNUAL REPORT, TOWN OF SCITUATE, 1937


Assistant Harbor Master


ROBERT S. BOLES


Marshfield


Custodian of Burial Ground


FRANK WHITTAKER, SR. Scituate


Burial Agent


ALONZO A. PRATT North Scituate


Fence Viewers


THOMAS O. JENKINS Greenbush


CHARLES N. BARCE


Egypt


CHARLES F. ANDREWS


Scituate Center


Public Weighers


THOMAS P. DOWD Scituate


JOHN S. FITTS


Greenbush


FRANK W. CLAPP Greenbush


HARRY WHITTAKER Greenbush


ANDREW J. FILLMORE Scituate Center


DANIEL A. VINES Greenbush


HENRY J. VINES Greenbush


ARTHUR H. LANE Scituate Center


ROBERT SMITH Scituate


RUSSELL L. FISH


North Scituate


HENRY T. FITTS Scituate


JAMES A. ANDERSON


North Scituate


CLIFFORD T. BALCH North Scituate


JAMES WHERITY Scituate


JAMES A. CLAPP Scituate


Superintendent of Schools


HAROLD C. WINGATE Egypt


11


ANNUAL REPORT, TOWN OF SCITUATE, 1937


Inspector of Plumbing


PHILIP S. BAILEY North Scituate


Associate Inspector of Plumbing


WILLIAM H. HARNEY Scituate


Inspector of Meat


EDWIN L. MERRITT Greenbush


Inspector of Milk


GEORGE H. OTIS Scituate


Fish and Game Warden


MATTHEW L. BROWN Scituate


Dog Officer


WALTER S. ALLEN Greenbush


Shellfish Warden


F. MALBON CHASE


Scituate Center


12


ANNUAL REPORT, TOWN OF SCITUATE, 1937


REPORT OF SELECTMEN


To the Citizens of Scituate:


The fact that our taxes are increasing. year by year is a matter of serious and vital concern. At Town Meet- ings tax payers practically levy burden upon them- selves, now, unless this growing tendency is curbed and corrected we shall cease to extend much inducement for people to build homes, or those having built homes, long remain here, thereby blight our growth and future de- velopments. Taxes are paid out of income and since the income of our taxpayers has been substantially re- duced it is self-evident, therefore, that taxation must be substantially reduced in order that we may not exceed the taxpaying ability of our citizens. The only way so far as we know to lower taxes is to reduce expenditures. Our financial structure as present stands on a solid foundation as demonstrated on following pages, also as indicated by our being able to borrow on anticipation notes so low as one-fourth of one per cent. We recommend that the endeavor should be to protect and maintain this record and adopt so far as possible a "Pay As You Go Policy." We commit ourselves to the policy of reducing costs without eliminating services essential to an attractive and progressive town, schools that are second to none in our Commonwealth, streets that are well built, properly lighted and well main- tained, police and fire departments adequately equipped and trained. Such a course, if pursued, would, in our opinion, present a picture pleasing to contemplate.


As we scan the achievements of the twelve months past, it affords considerable satisfaction to note the


13


:


1


ANNUAL REPORT, TOWN OF SCITUATE, 1937


enduring benefits which have accrued to our town dur- ing that period. Having issued thirty-nine commercial shell fish permits, it resulted in the digging and sale of ten thousand two hundred and nine bushels of clams which sold at one dollar to one dollar and twenty-five cents per bushel; thus providing work and revenue to a number of our citizens who otherwise, several of them may have been compelled to accept charities. In addi- tion to the commercial permits there were issued four hundred and ninety-nine family permits which were free of charge. The Board feels that our shell fish areas are a valuable asset to the town. A code of rules and regulations were formulated by the Board and enforced by a shell fish constable in order to protect our industry from poachers. We recommend that the town again vote a sufficient appropriation that this benefit may continue.


Due to persistent and vigorous activity at many hear- ings before State and Federal Officials, including the Army Engineers at Washington, D. C., they at last recommended our Harbor Dredging Project involving a Federal allotment of one hundred thirty-nine thou- sand five hundred and sixty dollars, and a State allot- ment of ninety-six thousand dollars, making an aggre- gate of two hundred thirty-five thousand five hundred and sixty dollars, which will require from the town as a contribution only twenty-four thousand two hundred dollars and we confidently expect the work to begin this year, including extension of the north breakwater at an additional expense to the Federal Government.


The result of the town's appropriation for 1937 meet- ing the Federal and State requirements for projects, etc., has been most gratifying, which consisted of lay- ing 3,783 ft. of 8" water mains, completion of Curtis Street sidewalks, Maple and Park avenues and Ridge Hill Road construction and roadside beautification. The


14


ANNUAL REPORT, TOWN OF SCITUATE, 1937


battle against unemployment has by no means been won and it yet remains one of our major problems. It is our duty to do everything to relieve the situation. We recommend a substantial appropriation for the purpose as voted last year which will again serve as a security program and a moral measure for 1938 in order that scores of our able bodied citizens who have been cut off from every available means of earning food, clothing and shelter may provide for their human needs and not be driven to a dole which saps the char- acter of those who live upon it and if permitted to long continue would ruin our community by breaking the spirit and self-respect and thus our willing and able workers would become a group of idlers, whose morale would be exceedingly difficult to restore.


To see scores of autos parked off the highway at Peg- gotty and hundreds of Scituate citizens enjoying ocean bathing with children playing or basking on the cool wet sand in the benign influence of the beach on a blis- tering summer day is a factual demonstration of the town's wisdom in acquiring land adjacent to the beach in order that our people may avail themselves of their rightful heritage and the gift that Dame Nature has be- stowed upon them should make the heart of any hu- manitarian spirited person throb with thankfulness and satisfaction.


We desire at this time to express our appreciation to the several departments for the courtesy which they have shown us on many occasions when we conferred with them and the sincere manner in which they ap- proached consideration of our suggestions.


Respectfully submitted,


W. IRVING LINCOLN, Chairman, HARRY F. CLEVERLY JAMES W. TURNER


15


ANNUAL REPORT, TOWN OF SCITUATE, 1937


SELECTMEN'S DEPARTMENT


Salaries:


Harry F. Cleverly


$600.00


W. Irving Lincoln


2,000.00


James W. Turner


600.00


$3,200.00


Expenses :


Eleanor Merritt


$536.00


Allan LaVange


1.00


Harry F. Cleverly


71.30


W. Irving Lincoln


208.48


James W. Turner


112.73


H. C. Metcalf


7.00


Sanderson Brothers


98.52


Franklin Pub. Co.


87.00


Hobbs & Warren, Inc.


3.80


Ethyl M. Duffey, P. M.


5.00


American City Magazine


2.00


The Memorial Press


4.18


City Desk Co.


7.50


Nemasket Transp. Co.


.50


The Plymouth County Selectmen's Assn.


6.00


Wright & Potter Ptg. Co.


6.69


Litchfield Press


7.50


1,165.20


$4,365.20


SOLDIERS' BENEFITS


Expenses :


Harry E. Bates


$180.00


Bearce's Food Store


1,317.68


George T. Otis Co.


195.78


Timpany Oil Service


101.09


Whiting Milk Company


92.68


Whiting Milk Companies


5.46


A. L. Littlefield


119.00


S. F. Connolly


68.11


First National Stores, Inc.


140.00


Arial W. George


30.00


Harry F. Cleverly


230.00


16


ANNUAL REPORT, TOWN OF SCITUATE. 1937


Sidney S. Gates


132.29


Cash Aid


3,458.81


E. L. Merritt


40.00


South Shore Dept. Store


37.24


F. A. Morse


32.03


John S. Fitts


32.20


The Seaverns Store


3.00


William F. Ford


12.00


H. P. Hood & Sons, Inc.


144.15


Luther J. Litchfield


33.24


Olive Chandler


14.26


Charles R. Viall


20.00


E. L. Pinkham


11.73


State Aid


810.00


Weymouth Hospital


169.67


Edison Elec. Ill. Co.


25.68


The Satuit Press


19.50


J. O. Severance, Jr.


40.00


The Welch Co., Inc.


122.35


Max D. Miles


16.00


George E. Emerson


35.00


Grace Cook


4.26


J. Francis Bresnahan


3.00


Margaret Cavanath


54.26


Seaverns Pharmacy


2.29


Harry T. Handy


46.00


Mass. General Hospital


37.06


Girard's Shoe Store


27.75


Brooks Pharmacy


.60


Cohasset Hospital


24.00


Whittaker Brothers


10.00


Sparrell Funeral Service


137.00


The Great A. & P. Tea Co.


59.00


Military Aid


125.00


J. R. Ainslie


4.00


S. L. Vinton


10.00


$8,233.17


17


THE COMMONWEALTH OF MASSACHUSETTS Department of Corporations and Taxation Division of Accounts


REPORT OF AN AUDIT of


THE ACCOUNTS OF THE


TOWN OF SCITUATE FOR THE YEAR ENDING DECEMBER 31, 1937


Made in Accordance with the Provisions of Chapter 44, General Laws February 20, 1936


18


ANNUAL REPORT, TOWN OF SCITUATE, 1937


REPORT OF STATE AUDIT


THE COMMONWEALTH OF MASSACHUSETTS Department of Corporations and Taxation Division of Accounts State House, Boston


To the Board of Selectmen


Mr. W. Irving Lincoln, Chairman Scituate, Massachusetts


Gentlemen :


I submit herewith my report of an audit of the gen- eral accounts of the town of Scituate for the fiscal year ending December 31, 1936, and of the town collector's accounts from March 13, 1936, the date of the recommit- ment of the tax, assessment, departmental, and water accounts, to the end of the fiscal year 1936, made in ac- cordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. Herman B. Dine, Assistant Director of Accounts.


Very truly yours,


THEODORE N. WADDELL,


TNW:DS


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 general accounts of the town of Scituate for


19


1


ANNUAL REPORT, TOWN OF SCITUATE, 1937


the fiscal year ending December 31, 1936, and of the town collector's accounts from March 13, 1936, the date of the recommitment of the tax, assessment, depart- mental, and water accounts, to the end of the fiscal year 1936, the following report being submitted thereon:


The financial transactions, as recorded on the books of the several departments receiving or disbursing money for the town or committing bills for collection, were examined, checked, and reconciled with the books and records of the town accountant.


The books and accounts kept by the town accountant were examined and checked in detail. The recorded receipts were verified by a comparison with the treas- urer's books and with the records in the several depart- ments making the original charges. The payments were checked with the warrants authorizing the treasurer to disburse town funds and with the payments as shown by the treasurer's books. The recorded appropriations, loan orders, and transfers were checked with the town clerk's records of town meetings and with the advisory board's records of transfers from the reserve fund.


The ledger accounts were analyzed, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town as of De- cember 31, 1936.


The books and accounts of the town treasurer were examined and checked in detail. The recorded receipts were analyzed and compared with the collector's rec- ords of payments to the treasurer, with the records in the several departments collecting money for the town, and with the other sources from which money was paid into the town treasury, while the payments were checked with the selectmen's warrants to the treasurer.


20


ANNUAL REPORT, TOWN OF SCITUATE, 1937


The cash book was added throughout for the period covered by the audit and the treasurer's cash balance on January 19, 1937, was proved by a reconciliation of the bank balances with statements received from the banks of deposit.


The recorded payments on account of maturing debt and interest were checked with the amounts falling due and with the cancelled securities and coupons on file, the outstanding securities and coupons being listed and reconciled with a statement furnished by the bank.


The tax title deeds on hand were examined and listed. The amounts transferred from the tax and assessment levies to the tax title account were verified, the reported redemptions were checked, and the tax title deeds as listed were reconciled with the accountant's ledger ac- count.


The savings bank books representing the investment of the trust funds in the custody of the selectmen were examined and listed. The income was proved and the transfers to the town were verified.


The books and accounts of the town collector were examined and checked. The tax, assessment, depart- mental, and water accounts outstanding at the time of the previous examination were audited, and all subse- quent commitment lists were added and reconciled with the records in the departments committing the accounts for collection.


The collector's cash books were footed, the payments to the treasurer by the collector were checked to the treasurer's and the accountant's books, the recorded abatements were compared with the assessors' records


21


ANNUAL REPORT, TOWN OF SCITUATE, 1937


and the records of other departments authorized to grant abatements, and the outstanding accounts were listed and reconciled with the accountant's ledger ac- counts.


Verification of the outstanding accounts was made by mailing notices 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 records of licenses and permits issued by the selectmen and by the police and health departments were examined and checked, and the payments to the town treasurer were verified.


The town clerk's records of dog licenses issued on be- half of the county, for sporting and trapping licenses, the proceeds of which are paid to the State, and fees received on account of transient vendors' licenses is- sued by the State, were checked with the records of li- censes issued and fees received. The payments to the county, to the Division of Fisheries and Game, and to the town treasurer were verified.


Collections on account of dog licenses issued should be paid by the town clerk to the town treasurer on the first Monday of each month or oftener, as required by Section 147, Chapter 140, General Laws, as amended.


The surety bonds of the financial officials bonded for the faithful performance of their duties were examined and found to be in proper form.


In addition to the departments mentioned, the avail- able records of all other departments receiving money


22


ANNUAL REPORT, TOWN OF SCITUATE, 1937


for the town were checked and the payments to the treasurer were verified.


Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treas- urer's and the collector's cash, summaries of the tax, assessment, tax title, departmental, and water accounts, as well as tables showing the condition and transactions of the trust funds.




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