Town annual reports for the year town of Ashby Massachusetts 1948, Part 1

Author: Ashby (Mass.)
Publication date: 1948
Publisher: [Ashby, Mass.] : [Town of Ashby]
Number of Pages: 154


USA > Massachusetts > Middlesex County > Ashby > Town annual reports for the year town of Ashby Massachusetts 1948 > Part 1


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Town of Ashby Annual Report


1948


J


THE ANNUAL REPORTS


OF THE


TOWN of ASHBY


MASSACHUSETTS


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LAcorp


.1767.


5.


Orated M


For the Year Ending December 31,


1948


TABLE OF CONTENTS


Foreword


Historical Items


Town Organization


Departmental Reports


Financial Summary


Warrants and Minutes


Appendix, including Vital Statistics


2


FOREWORD


The 1948 Town Report has been prepared with the thought of giving a more complete description of town affairs and a clearer picture of town finances.


The major departments have included in their reports brief descriptions of their responsibilities, discussions of their problems, and details of the financial accounts.


An entirely separate section has been set up to sum- marize the complete town financial picture. Here, the totals from all of the departmental accounts are grouped and compared. Revenue that is not related to specific de- partments is "allocated" among them. Calculations are given which show how our local tax dollar was spent.


To present the material in this fashion, it was neces- sary to completely rearrange the financial data. To coordi- nate this work some one person had to serve as editor. While this job fell to the clerk of the Board of Selectmen, it would not have been possible to carry it out had it not been for the fine cooperation of the various town officers and department heads. Many thanks to them.


In preparing the material some "editorial privilege" was exercised. If errors, omissions, or incorrect altera- tions have been made, they are no doubt those of the editor.


Certain items of historical value have been included, as all of us are interested in the early history of our town.


If the report proves to be of value in creating a better understanding of town affairs and a greater interest in them, the time taken in its preparation will have been time well spent.


Particular thanks are extended to the following:


Miss Irma H. Ojala - for her work in preparing the cover drawing.


Mr. Sam T. Beeman - for preparing the tracing of the town map.


Mr. Richard Leighton - for photographing the engines and enginehouse.


Mr. Victor D'Atre - for drawing the financial charts. The Editor.


3


HISTORICAL ITEMS


ACT AUTHORIZING THE ESTABLISHMENT OF THE TOWN OF ASHBY


(March 5, 1767)


An act for erecting the westerly part of the town of Town- send in the County of Middlesex; the northerly part of the town of Fitchburg and the northeasterly part of the town of Ashburn- ham in the County of Worcester into a town by the name of Ashby, to be annexed to the County of Middlesex. Whereas it has been represented to this court that the inhabitants of the westerly part of the town of Townsend in the County of Middle- sex, the northerly part of the town of Fitchburg and the north- easterly part of the town of Ashburnham in the County of Worcester, labor under great difficulties by reason of their not being erected into a town and are desirous of being so erected. Be it therefore enacted by the Governor, Council and house of representatives, that the westerly part of Townsend in the County of Middlesex, the northerly part of Fitchburg, and the northeasterly part of Ashburnham in the County of Worcester, described as follows (Viz.) beginning at the southwesterly corner of Townsend and running northerly to the southwesterly corner of James Coleman's 2nd division lot number eighteen, then run- ning on the westerly line of said lot to the northwest corner of said Coleman lot, then extending the same course enpoint to the Province line; then turning and running easterly on the Province line to Townsend northwest corner, then running easterly on the Province line three miles then turning and running southerly four miles one hundred and ten rods to Lunenburg northwest corner, then running southerly half a mile on the line between Lunenburg and Fitchburg, then running westerly to Ashburn- ham east line; then running northerly to Townsend's southwest corner where it first began; Be and hereby is erected into a town by the name of Ashby; and that the inhabitants therein be and hereby are invested with all the powers, priviledges, and im- munities wherein the inhabitants of the towns within this province by law do or may enjoy, that of sending a representa- tive to the General Assembly only excepted; and that the inhabi- tants of the said town of Ashby shall have liberty from time to


4


time to join with the town of Townsend in the choice of a repre- sentative or representatives which representative or represen- tatives may be chosen indifferently from the town of Townsend or town of Ashby; the pay or allowance for such representative or (1) representatives to be corn by the said town of Townsend and town of Ashby according to their respective proportion of the Province tax and that the town of Townsend as often as they shall call a meeting for the choice of a representative or repre- sentatives shall from time to time give seasonable notice to the clerk of the said town of Ashby, for the time being of the time and place for holding said meeting to the end the said town of Ashby may join therein, and the clerk of the said town of Ashby shall set up in some public place in said town of Ashby a notifica- tion thereat accordingly; Provided nevertheless and be it farther enacted that the said town of Ashby shall pay their proportion of all such Province, County and town taxes already granted to be raised on the several towns to which they severally belong. And be it farther enacted; that James Prescott Esq. be and here- by is, directed and empowered to give his warrant directed to some principal inhabitant within said town, requiring him to warn the inhabitants of said town qualified by law to vote in town affairs to meet at such time and place as shall be therein set forth to choose all such officers as are or shall be required by law to manage the affairs of said town. Be it farther enacted, that the town Clerks of the said towns of Townsend, Fitchburg and Ashburnham, before the first town meeting of the said town of Ashby shall deliver to James Prescott Esq. of Groton copies of their last lists of valuation of the real and personal estates of the inhabitants of the said town of Ashby, in order to determine the qualifycation of voters at said meeting and that inhabitants who shall appear by said lists to be voters according to law shall be allowed to vote. And be it farther enacted that said town be annexed to and hereby is part of the County of Middlesex.


March 4th, 1767. This bill having been read three several times in the House of Representatives, passed to be enacted.


I. Cushing, Speaker.


March 5th, 1767. This bill having been first read three several times in Council; passed to be enacted.


A. Oliver, Secretary. (2)


March 6th, 1767. By the Governor; I consent to the enact- ing this bill.


Ira Bernard.


5


WARRANT FOR FIRST TOWN MEETING (March 30th, 1767)


Middlesex ss. To John Bates, of the town of Ashby in the county of Middlesex aforesaid; Husbandman Greeting.


Whereas in and by an act of the Great and General Court of the Province of the Massachusetts Bay, made and passed the fifth day of March A. D. 1767, incorporating part of the town of Townsend, part of the town of Fitchburg and part of Ashburn- ham into a separate town by the name of Ashby: Investing them with all the priviledges and immunities that other towns enjoy, that of choosing a representative only excepted. And whereas I the subscriber, one of his majesties Justices of the Peace for said county in and by said act am appointed to give my warrant directed to some or one of the inhabitants of said Ashby, direct- ing him to call a town meeting etc. These are therefore, in his majesties name to will and require you the said John Bates, forthwith to warn and give notice according to law, to the free- holders and other inhabitants of the said town of Ashby qualified by law to vote in town affairs that they assemble and meet at the house of Mr. Peter Lawrence in said Ashby on the 30th of March inst. at nine o'clock in the forenoon, then and there being met to act on the following articles, viz .:


Article 1st. To choose a moderator for the regularly carry -. ing on said meeting.


Article 2nd. To choose all such town officers as are by law required to manage the affairs of said town; and make due re- turn of this Warrant and your doings therein.


Given under my hand and seal at Groton in the county aforesaid this 23rd day of March A. D. 1767.


James Prescott, Justice of Peace.


PROCEEDINGS AT FIRST TOWN MEETING


(March 30, 1767)


Pursuant to a warrant granted by James Prescott Esq. as contained above directed to John Bates, etc.


The inhabitants of said town assembled at the house of Mr.


6


Peter Lawrence in said town on the 30th day of March A. D. 1767, at nine o'clock in the forenoon, etc.


Article 1st. Mr. John Fitch being chosen moderator of said meeting.


Article 2nd. The town made choice of the following persons into the several offices in the town for the present year viz .:


Town Clerk: James Lock, Jr. Voted to have but three. selectmen this year.


Selectmen: James Lock, John Fitch and John Jones.


Assessors: Jacob Puffer, Levi Houghton and Stephen Gibson.


Town Treasurer: John Jones. Voted to have but one con- stable this year.


Constable: John Fitch.


Wordans: James Lock and David Taylor.


Surveyors of highways: Asa Walker, Ezekiel Haskell, Wil- liam Cox and Charles Lawrence.


Tything men: Daniel Keys, and William Flagg.


Fence Viewers: James Coleman and Daniel Keys.


Sealor of Leather: Timothy Hodgman.


Culler of Lumber: Daniel Keys.


Field Drivers: Daniel Keys and Ezekiel Haskell.


Sealor of Weights and measures: Ezekiel Haskell.


Bear Reaves: James Coleman and William Flagg.


Hog Reaves: Daniel Keys and Henry Sellenham.


The above named persons immediately appeard and were sworn to the faithful discharge of their several offices.


By James Lock, Jr., Town Clerk.


7


TOWN ORGANIZATION


OFFICERS ELECTED BY VOTERS


Moderator (Yearly)


Luther H. Hayes


Town Clerk (3 years) Arthur L. Wass (1950) Board of Selectmen (3 Years) Waino I. Pernaa* (1949) George C. Elliott (1950) Frederick S. Kohl (1951) Treasurer Louis A. Sears (1950) Tax Collector


Louis A. Sears (1951)


Board of Assessors (3 years) Alfred I. Brewer (1949) Albert H. Damon* (1950) Donald Brooks (1951) Board of Public Welfare


Bernice W. Wass* (1949) Lucy M. Bingham (1950) Howard F. Damon (1951) Auditor (Yearly) Floyd C. Pickett


Surveyors of Wood, Bark,


and Lumber (Yearly-By Town Meeting) Albert M. Wilder Fred L. Taylor


Frank M. Mills Harold W. Loveland


Roscoe Ballou


Elmer L. Mason Roland F. Simonds


Field Drivers (Yearly-By Town Meeting) Waino I. Pernaa George C. Elliott Frederick S. Kohl


School Committee (3 years) Luther H. Hayes (1949) Ruth E. Varney (1950-Resigned 1949) Edwin J. Lyman* (1951) Cemetery Commissioners (3 yrs) Clifford C. Foote (1949) Fred A. Bingham (1950) Wm. S. Green* (1951) Library Trustees (3 years) Louis Piper (1949) Lydia E. French (1949) Frank W. Lyman (1949)


Milton Barrett (1950) Ethel L. Brewer (1950) Carl E. Foster (1950) Ruth Brooks (1951)


Waino I. Pernaa (1951) Martha W. Foster (1951) (deceased)


Constable (Yearly) Howard F. Damon Tree Warden (Yearly) Irving P. French Board of Health (Yearly-By Town Meeting) Waino I. Pernaa Bernice W. Wass Edwin J. Lyman


Highway Surveyor (Yearly) Roland F. Simonds


Fence Viewers (Yearly-By Town Meeting) Waino I. Pernaa* George C. Elliott Frederick S. Kohl


NOTES:


Years given in parentheses denote years in which terms of office expire. Officers elected by Town Meeting are noted above. All others elected by ballot.


* Committee Chairmen


8


TOWN ORGANIZATION


OFFICERS APPOINTED BY SELECTMEN


Town Counsel (Yearly) Asa S. Allen


Police (Yearly)


Howard F. Damon, Chief


Chap. 81 and Chap. 90


Highway Supervisor (Yearly) Roland F. Simonds Registrars of Voters (Yearly) Arthur L. Wass


Fire Chief (Yearly) George C. Elliott


Lydia E. French


Clarissa C. Lawrence George W. Seymour


Dog Officer (Yearly) Clarence E. Wright


Election Officers (Yearly) Arthur L. Wass


Inspector of Animals and Provisions (Yearly) Clarence E. Wright


Frank M. Mills


Roland F. Simonds


Sealer of Weights and


Warren J. Bennett


William H. Partridge


Measures (Yearly) Clarence E. Wright


Lydia E. French Clarissa C. Lawrence


Agent for Veterans Services (Yearly)


Director of Extension Service (Yearly)


George W. Seymour


Alice M. Seymour


Burial Agent (Yearly) Fred A. Bigham


Inspector of Health


Henry T. Smith Finance Committee (3 Years) (By Moderator) Harold White* (1950) (Deceased) Walter Woodruff* (1949) Geo. W. Seymour (1949) Eino Pernaa (1950) Kenneth Crocker (1950)


Rodney Burnap (1951) Richard Saari (1951)


OFFICERS APPOINTED BY OTHERS


Supt. of Schools


(By School Committes of Ashby, (By Nashoba Health Unit) Townsend and Lunenburg) Charles M. Robinson School Physician (By School Committee) Dr. Claire Cayward School Nurse (By School Committee) Alice M. Seymour Health Agent (By Nashoba Health Unit) Dr. Sidney Cobb


Agent for Veterans Graves (Yearly)


William Hemlin


Moth Superintendent (Yearly) Irving P. French Public Weighers (Yearly)


Howard F. Damon Fred A. Bingham Wilfred Bedard


Forest Fire Warden (Yearly)


George C. Elliott


9


Departmental Reports


Report of the Board of Selectmen


As can be seen from the financial statements given in other parts of the Town Report, the Town's financial posi- tion is good. With no indebtedness of any kind, our surplus assets amount to approximately $33,000. Relatively few towns of like size in the Commonwealth are in a better con- dition.


In spite of our good position, the requirement for added school facilities is going to represent a serious prob- lem which we have to face in the immediate future. The Special Town Meeting (September) gave us an excellent introduction to the financial side of the picture. Even though this was clearly advertised as a meeting for the purpose of discussing the school problem, the attendance was quite low. With this question before us, every voter should make it his business to attend all Town Meetings.


In the November Election, the Town voted in favor of "Package" Stores. Under the law, the Board of Selectmen (in our sized town) serve as Licensing Authorities. A maximum of two licenses could be granted. Four appli- cations were received. All were rejected by the Board for the following reasons :


(a) Building incomplete.


1


(b) Building incomplete and location adjacent to a recreational area.


(c) Location in conjunction with a restaurant fre- quented by school children.


(d) Location in conjunction with over-night cabins.


In October, the Board "perambulated" the Town line between Ashby and Mason, N. H. with the Board of Select-


10


.


men of Mason. Inspection of markers at periodic intervals is required by law. On this portion of our boundary, three markers exist. All were found to be in good condition.


In voting at the Town Meeting on 1949 expenses, voters are urged to approve the "raising and appropriating" of funds rather than just the "appropriating" of funds. This later procedure uses money from our surplus assets. While our financial position is good, it has been found that a rela- tively high surplus is needed to carry the Treasurer's cash balance through the "lean" period of March to July. During this period our expenses continue but our major revenue (tax payments) has not come in yet. In 1947 a temporary $10,000 loan was needed; in 1948 a $5000 one. If our surplus is left sufficiently high we won't incur the expense of loan interest. Even if the present surplus is left un- touched, it cannot definitely be stated that some small loan won't be needed in 1949.


The disbursements of the Town approved on warrants totaled $128,612.58. Details of the departmental accounts are included in the various departmental reports. The Se- lectmen are responsible for the General Government ac- counts. These are given below.


WAINO I. PERNAA, Chairman GEORGE C. ELLIOTT


FREDERICK S. KOHL, Clerk Board of Selectmen.


11


REPORT OF TOWN CLERK


The Town Clerk's report consists of the items listed below. For the sake of convenience in arrangement these items are lo- cated in various parts of the town report as shown.


1) Births Recorded-(See Appendix).


2) Marriages Recorded-(See Appendix).


3) Deaths Recorded-(See Appendix).


4) Burial Permits Issued-(See Appendix).


5) Warrants and Minutes of Town Meetings held in 1948-(See Section on Warrants and Minutes).


6) Clerk's Receipts and Payments-(Given below).


Financial Statement for the year ending December 31, 1948. RECEIPTS


Dog Licenses


137 Males $2.00


$274.00


48 Females


@ 5.00


240.00


53 Spayed Females @ 2.00


106.00


1 Kennel


10.00


Hunting and Fishing Licenses


61 Resident Citizen Fishing


@


$2.00


122.00


45 Resident Citizen Hunting


2.00


90.00


103 Resident Citizen Sporting


a


3.25


334.75


68 Resident Citizen Minor & Female Fishing


1.25


85.00


1 Resident Citizen Minor Trapping


2.25


2.25


6 Resident Citizen Trapping


5.25


31.50


1 Spec. Non-Resident Fishing


1 Non-Resident Citizen Minor Fishing


15 Resident Citizen Sporting - free


1 Resident Citizen Military or Naval Sporting - free


Gas Registrations


11 @


.50


5.50


Auctioneers License


1 @


2.00


2.00


Oleomargarine Licenses


2 @


.50


1.00


1,307.75


Less fees


119.30


1,188.45


1.50


2.25


12


PAYMENTS


To Town Treasurer: Dog Licenses Gas Registrations Oleomargarine License Auctioneers License


582.20


5.50


1.00


2.00


To Division of Fisheries & Game


597.75


1,188.45


ARTHUR L. WASS,


Town Clerk.


13


REPORT OF FINANCE COMMITTEE


The Finance Committee sometimes called the advisory committee, created by by-law as authorized by section 16, Chapter 39, General Laws, is directed to consider all articles of the Town Meeting Warrant which invoke an expenditure of money and make recommendations thereon.


It is a planning or program or steering committee, giving consideration of services required and the financial outlook, with particular consideration of the extent of services required and ability of the taxpayer to pay for services.


In reviewing the 1948 expenses, the following over- drafts were approved :


Police


$146.44


Burial


69.50


Chap. 90 Cons .- Rindge Rd.


.20


Chap. 90 Cons .- New Ipswich Rd. .13


Street Lights


10.72


Total


$226.99*


*Original Reserve Fund $1,000, leaving balance of $773.01.


The 1949 Budget which serves as a part of the Finance Com- mittee's report is given in the Financial summary section of the Town Report.


GEORGE W. SEYMOUR,


Sec. of Finance Committee.


14


TREASURER'S REPORT


The Treasurer's Report consists of three specific tabulations as follows:


1) Receipts and Payments.


2) Special Deposits.


3) Trust Funds.


These are given below:


RECEIPTS AND PAYMENTS


Balance on hand January 1, 1948


$18,322.50


Received from State:


Highways


$17,252.67


Chapter 90 Rindge Road 1947 Account


2,999.35


Chapter 90 New Ipswich Road 1947 Acc't.


2,998.57


Income Tax


11,246.16


Massachusetts School Fund


4,307.56


Old Age Assistance Meals Tax Included


4,814.21


Vocational Training


108.20


Reimbursement for Loss of Taxes


301.48


Business Corporation Taxes


3,596.57


Superintendent of Small Towns


386.67


Live Stock Disease Control


30.00


Aid for Dependent Children


109.49


Forestry


50.00


Temporary Aid and Transportation


8.50


Public Service


332.63


Gas Tax Refund


52.47


School Tuition


866.66


49,461.19


Received from County:


Dog Tax


587.88


Highways


500.00


Chapter 90 Rindge Road 1947 Account


2,999.35


Chapter 90 New Ipswich Road 1947 Account 2,998.57


7,085.80


15


Received from Collector of Taxes


69,175.06


Received from Federal Grants


Old Age Assistance Aid for Dependent Children


5,298.26 58.88


5,357.14


Received-Miscellaneous:


Road Machinery Rentals


578.45


District Court Fines


102.00


Sealer's Fees


72.00


New Cemetery Trust Funds


107.50


Licenses


582.20


Dog Licenses


5.50


Gas Registrations


96.55


Checks Returned to Free Cash


222.38


Temporary Note


4,961.81


Marston Library Account


General


136.89


Educational


273.78


Cemetery Lots Sold


104.00


Sale of Old Equipment


606.00


Rental of Equipment


7.20


Due County Retirement System


7.42


Due Federal Government Tax


12.10


8,836.48


Received-Income from Funds and Interest:


Samuel P. Gates Fund for School


564.29


Sumner Taylor Fund for Schools


39.70


Jesse Foster Fund for Schools


15.05


Haskell Fund for Library


157.70


Lucy A. Hayward Fund for Library


7.52


Levi W. Mayo Fund for Library


7.52


Harriet Farr Fund for Library


12.05


Town of Ashby Fund


194.98


Cemetery Trust Funds for Perpetual Care


601.76


Interest on United States Bond


37.50


1,638.07


Total


$159,876.24


16


Slaughtering Fees


10.70


Library Fines


950.00


Payments:


Warrants


$128,612.58


Deductions by State State Parks Auditing


83.63


12.01


Balance December 31, 1948


31,168.02


$159,876.24


Total


SPECIAL DEPOSITS


Balance


Item


Balance Jan. 1, 1948


Income Withdrawals Dec. 31,


1948


Town Farm Fund (1) 12,950.00


194.98


194.98


12,950.00


Old Home Day


Fund (2)


530.77


7.99


538.76


Cemetery Lots


Fund (1)


1,069.28


119.99*


Sale of Lots $104.00


Interest 15.99


*Total income 119.99


Grand Stand Insurance Fund (2)


698.58


10.51


. ..


709.09


(Available to Park Commissioners for use at Allen Field)


Town War Bond


$15.00 (3) 1,612.50 37.50


1,650.00


(Purchased with 1943 Road Oil Funds- Now available only for a permanent Town improvement)


Marston Library


Fund (4)


273.07


136.89


115.17


294.79


(Available to Library Trustees For general Library use)


Marston Educational


Fund (4) 1,822.58


273.78 . .


2,096.36


(Available to Library Trustees for Educational use)


Totals: In separate accounts In checking account Bond


15,387.12


2,541.15


1,500.00


1,189.27


....


:7


(1) Deposited in Worcester North Savings Institution.


(2) Deposited in Fitchburg Savings Bank.


(3) Bond held by Safety Fund Bank. Interest of $150 ex- ists as restricted cash in treasurers checking account.


(4) Income from Marston Estate received annually. No principle is held by the town. The balances shown are in the form of restricted cash in checking account.


TRUST FUNDS


Balance


Item


Balance Jan. 1, 1948


Income Withdrawals Dec. 31, 1948


Roxanna E. Robbins


Chapel Fund (1)


5,431.27


81.77


5,513.04


(Principal $1,370.00)


Sumner Taylor


School Fund (1)


2,637.00


39.70


39.70


2,637.00


Jesse Foster


School Fund (2) 1,000.00


15.05


15.05


1,000.00


S. P. Gates


School Fund (3) 20,000.00


564.29


564.29


20,000.00


Levi Mayo


Library Fund (1)


500.00


7.52


7.52


500.00


Lucy A. Hayward


Library Fund (1)


500.00


7.52


7.52


500.00


Marshall Library Fund (1)


521.10


7.85


528.95


(Principal $460.00)


Harriet J. Farr


Library Fund (2)


800.00


12.05


12.05


800.00


Haskell Library Fund (3)


2,850.00


157.70


157.70


2,850.00


Cemetery Perpetual Care Trust Funds


(218 Acct's)


25,145.83


1,327.25(4) 601.76


25,871.32


(1) Deposited in Worcester North Savings Institution.


(2) Deposited in Fitchburg Savings Bank.


(3) Deposited in Boston Safe Deposit & Trust Co.


(4) Income: New Trust Funds $950.00 (See Below)


Interest


377.25


Total


1,327.25


. ..


18


NEW TRUST FUNDS


James Caton


50.00


Henry Saari


150.00


Hilda Gustafson


150.00


Howard Wilkinson


150.00


Thomas and Eliina Lybeck


150.00


Solomon B. Parker


150.00


Fernando Farnsworth


150.00


Total


$950.00


LOUIS A. SEARS,


Town Treasurer.


19


REPORT OF TAX COLLECTOR


Outstanding Uncollected


Year Levied


Tax Group


Warrants (Amount Levied)


Taxes Collected


Interest Collected


Cost Collected


Taxes


1946


Real Estate


21.00(1)


21.00


1947


Real Estate


7,802.30(1)


7,797.20


203.04


5.10


Personal Property


854.13(1)


803.13


16.83


51.00


Motor Excise


351.74(1)


351.74


1.75


Poll


16.00(1)


16.00


10


.35


1948


Real Estate


55,871.16


49,039.82


15.27


6,831.34


Personal Property


5,654.34


4,836.90


1.25


817.44


Motor Excise


6,085.26


5,851.26


4,01


234.00


Poll


894.00


892.00


.04


14.35


2.00


Totals


77,549.93


69,588.05(2) 242.29


14.70


7,961.88


(1) Outstanding uncollected Taxes as of January 1, 1948.


(2) Abatements and transfers to tax titles included as collections in order to allow balance with original levy.


Taxes Collected Interest Collected


69,588.05


242.29


Costs Collected


14.70


Total Collected


69,845.04


Less Abatements


528.23


Trans. to Tax Title Acct.


141.75


Total


669.98


Fund Paid to Treasurer


$69,175.06


LOUIS A. SEARS,


Tax Collector.


ยท


20


REPORT OF THE BOARD OF ASSESSORS


The town's tax revenue comes from four sources: (1) Real Estate, (2) Personal Property, (3) Poll and (4) Motor Excise Taxes. The Board of Assessors are responsible for making the evaluations and establishing the tax rate on real estate and personal property. The Poll tax is fixed. The Motor Excise tax is prepared by the State Commis- sioner of Corporations and Taxation, even though the bills are put out and collected by the town.


As soon as the Annual Town meeting is over, the board knows the expenses to which the town is committed. The State Commissioner gives us his best estimate of (1) the income that the town can expect from outside sources, (2) the outside expenses that will likely be charged against the town and (3) the evaluation and tax rate for motor ex- cises. These, along with our own estimate of poll tax reve- nue, allow us to calculate the amount that must be raised by taxation on real estate and personal property. Knowing the revenue needed and the evaluation, we can then calcu- late the tax rate (subject to the approval of the Commis- sioner).




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