USA > Massachusetts > Franklin County > Leyden > Town annual reports of officers and committees of the town of Leyden, Massachusetts for the year ending 1946 > Part 1
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ALLEN COUNTY PUBLIC LIBRARY 3 1833 01841 9579
INCORPORATED 1809
GC 974.402 L61AR, 1946-1953
ANNUAL REPORT
Leyden, Massachusetts
946
ANNUAL REPORT
-of the-
Officers and Committees
-of the-
TOWN OF LEYDEN
*
GREETINGS
1946
GREETINGS 1946
L
GREETINGS
1946
GREETINGS 1946
*
*
GREETINGS
+
GREETINGS 1946
1946
-for the-
Year Ending December 31 1946
THE ART PRESS ORANGE, MASS.
1947
MASSACHUSETTS
Report of the Board of Selectmen
TOWN OFFICERS
Appropriation
$ 825 00
Edric W. Cook, moderator $ 5 00
C. P. Zimmerman, selectman, registrar,
welfare board 75 00
Edric W. Cook, selectman, registrar, welfare board
75 00
Ray Robertson, selectman, registrar, welfare board
75 00
John B. Glabach, assessor
60 00
C. H. Robertson, assessor
60 00
Herbert C. Orr, assessor
60 00
H. V. Campbell, clerk and treasurer
200 00
H. V. Campbell, tax collector
37 50
Harlan L. Quinn, tax collector
112 50
John H. Newcomb, constable
27 70
Marion C. Osgood, auditor
3 67
Charlotte L. Staiger, auditor
16 33
$807 70
HIGHWAY CHAPTER 81
Appropriation :
State
$8775 00
Town
585 00
$9360 00
Harold O. Wilder, superintendent Edward Koshinsky
$944 80
412 55
Floyd Robertson
$ 418 28
Clifford Howes Roger Howes
312 90
314 08
Wilhelm Glabach
40 50
Leon Beaudoin
36 40
Cornelius Kennedy
36 40
Charles Glabach
17 85
Arthur Beaudoin
52 65
Edward Muka
2 60
John Newcomb
2 60
E. C. Osgood
37 50
Allen Snow
42 25
Bert Whitney
20 80
John Metelica
13 00
Arthur Dodias
4 55
Charles Robertson
30 55
Andrew McDonald
15 60
Henry Glabach
3 25
Leyden Machinery Fund
811 87
Allen Snow, trucking
713 00
Lewis Muka, trucking
603 20
D. C. Herron, trucking
9 60
C. P. Zimmerman, trucking
112 20
Herbert C. Orr
88 00
Town of Shelburne
26 40
Clyde Smith
218 00
H. V. Campbell
277 38
Earle Elwell
212 50
Warner Brothers, shovel and trucking
1542 06
H. S. Riddell, gravel
287 60
Austin Dobias, gravel
7 60
Dunklee Sand and Concrete Products Co.
44 25
Lake Asphalt and Petroleum Co., patch
51 43
E. C. Osgood, paint
2 35
N. E. Metal Culvert Co.
658 26
The Koppers Co., Inc., tar
683 11
Lively Brothers, shovel
225 00
Town of Colrain, moving shovel
24 00
$9356 92
4
HIGHWAY CHAPTER 90
Appropriation:
State
$2000 00
County
1000 00
Town
1000 00
$4000 00
Harold O. Wilder, superintendent
$ 291 25
Edward Koshinsky
199 00
Floyd Robertson
188 00
Leon Severance
68 00
Cornelius Kennedy
8 00
Clifford Howes
119 50
Allen Snow
13 00
Frederick Staiger
2 00
H. V. Campbell
28 00
R. Bergeron
7 00
Arthur Dobias
1 50
Wilhelm Glabach
1 50
C. York
10 00
E. Dubie
8 00
H. Truesdell
8 00
E. Lobar
8 00
Leyden Machinery Fund
90 00
A. F. Gingras, compressor and dynamite
56 50
Herbert Orr, gravel
114 00
H. S. Riddell, gravel
86 00
Allen Snow, trucking
231 00
Clyde Smith, trucking
242 00
Lewis Muka, trucking
130 00
Earle Elwell, trucking
230 00
H. V. Campbell, trucking
40 00
Warner Brothers, shovel and trucking
1062 00
Dunklee Sand and Concrete Products Co.
12 00
The Koppers Co., Inc., tar
162 60
Lake Asphalt and Petroleum Co., patch
19 25
5
Valentine Concrete Co.
$ 65 25
Minna Staiger, kerosene
3 00
State Prison Colony, posts
117 00
Frank Hance, cable fixtures
113 46
N. E. Metal Culvert Co.
265 12
$3999 93
HIGHWAY CHAPTER 90 MAINTENANCE
Appropriation:
State
$ 250 00
County
750 00
Town
500 00
$1500 00
Harold Wilder
$ 66 60
Roger Howes
30 00
Darwin Hine
5 20
Edward Koshinsky
50 83
Floyd Robertson
35 40
Clifford Howes
36 40
Arthur Beaudoin
14 40
Cornelius Kennedy
5 20
Leon Beaudoin
5 20
Allen Snow, trucking
80 80
Lewis Muka
99 90
C. P. Zimmerman
24 00
H. V. Campbell
24 00
Lively Brothers, gas shovel
104 00
Lake Asphalt and Petroleum Co.
280 50
H. S. Riddell, gravel
30 40
Koppers Co., tar
607 17
$1500 00
SPECIAL HIGHWAY
Appropriation $200 00
6
D. C. Herron
$ 25 90
H. V. Campbell
18 38
Northfield Washed Sand and Gravel Co.
24 13
Roger Howes
5 85
Henry Glabach
119 02
$193 28
BRIDGES
Appropriation
$400 00
Harold Wilder
$ 9 00
Floyd Robertson
8 45
Edward Koshinsky
7 50
C. A. Denison
47 30
$72 25
RAILING
Appropriation
$200 00
Frank Hance
$9 02
$ 9 02
SNOW REMOVAL
Appropriation
$1000 00
Transfer from reserve fund
195 41
$1195 41
Henry A. Glabach
$322 31
Wilhelm Glabach
123 97
Arthur Dobias
72 06
Earl Brooks
61 76
Roger Howes
63 22
Frederick Staiger
25 13
Ralph Phillips
6 83
7
George Howes
$ 5 21
Arthur Beaudoin
22 27
James Avery
1 30
Russell Howes
13 75
Clifford Howes
36 55
Edward Muka
7 80
Floyd Robertson
1 95
Leon Beaudoin
7 01
Stanley Richardson
4 23
C. P. Zimmerman, trucking
21 95
Allen Snow
61 98
H. V. Campbell
47 59
Lewis Muka
7 40
W. N. Potter Grain Stores, salt
53 00
Dunklee Sand and Concrete Co.
49 40
Perkins-Eaton Machinery Co.
91 04
Clyde Coombs
87 70
$1195 41
MACHINERY ACCOUNT
Appropriation
$1300 00
Transfer from reserve fund
88 00
$1388 00
Henry A. Glabach
$275 84
Frederick Staiger
81 30
Roger Howes
21 13
Wilhelm Glabach
58 18
Douglas Barton
8 00
Arthur Dobias
4 55
Franklin County Lumber Co., glass
4 27
N. E. Culvert Co., wire drag
26 00
H. V. Campbell, wood
20 00
C. P. Zimmerman, trucking snow plow
25 00
Frank Hance, tools
20 80
Clyde Coombs
42 85
8
Perkins-Eaton Machinery Co. Allied Steel Co. Empire Steel Co.
$422 72
261 88
115 48
$1388 00
BULLDOZER BLADE
Appropriation
$370 89
Machinery Earnir gs
329 11
Expended
$800 00
PRINTING
Appropriation
$175 00
The Art Press, town reports
$120 81
E. A. Hall Co., ballots
9 59
Barre Gazette
11 35
Hobbs and Warren, Inc.
28 20
$169 95
GYPSY MOTH
Appropriation
$200 00
Stanley Richardson, superintendent
$74 54
Henry Farnum
39 00
Clifford Haskell
46 48
Andrew McDonald
39 98
$200 00
NOTES AND INTEREST
Appropriation $50 00
Franklin County Trust Co., interest on temporary loan $31 33
Director of Accounts, certifying note
2 00
$33 33
9
MEMORIAL DAY
Appropriation
$15 00
Transfer from reserve fund
2 20
$17 20
Rev. W. A. Knight
$10 00
Bernardston Auto Exchange, flags
7 20
$17 20
WELCOME HOME CELEBRATION
Appropriation
$200 00
A. Morton, orchestra $ 40 00
E. A. Hall Co. 2 59
J. L. Hammett Co. 4 66
Women's Society for Christian Service
150 00
$197 25
FIRE INSURANCE
Appropriation
$200 00
Stimson and Son, Inc.
$191 79
$191 79
WORKMEN'S COMPENSATION
Appropriation
$25 00
Expended 0 00
BOARD OF HEALTH
Appropriation Expended 0 00
$60 00
10
INSPECTION OF SLAUGHTERING
Appropriation
$400 00
Ernest Brooks
$355 85
$355 85
INSPECTION OF BARNS AND ANIMALS
Appropriation
$87 50
George Staiger
$50 00
George Staiger Estate
37 50
$87 50
BEAVER MEADOW CEMETERY
Appropriation
$50 00
Elroy C. Coffin
$50 00
$50 00
EAST HILL CEMETERY
Appropriation
$50 00
Allen Frizzell
$50 00
$50 00
TREE WARDEN
Appropriation
$50 00
Stanley Richardson
$28 80
Charles Robertson
65
Clifford Haskell
17 23
Floyd Robertson
3 30
$49 98
11
FIRE WARDEN
Appropriation
$100 00
David G. Deane
$7 01
Leon Beaudoin
4 00
$11 01
VETERANS' REHABILITATION
Appropriation
$150 00
Town of Greenfield
$137 50
$137 50
LAND DAMAGE
Appropriation
$375 00
Treasurer of Franklin County
$375 00
$375 00
LIBRARY
Appropriation
$ 75 00
Interest on Library Fund
23 11
Balance January 1, 1946
60 65
$158 76
Edith Howes, librarian
$72 83
Western Mass. Electric Co.
9 00
Harry Z. Cobb, wood
15 00
$96 83
WELFARE
Appropriation
$300 00
Expended as per book account
13 20
12
OLD AGE ASSISTANCE
Town appropriation $4500 00
Expended as per book account
4351 75
U. S. GRANT OLD AGE ASSISTANCE
Received $2368 82
Expended as per book account
2368 82
U. S. GRANT OLD AGE ASSISTANCE ADMINISTRATION
Received
$81 10
C. P. Zimmerman
$81 10
$81 10
OLD AGE ASSISTANCE ADMINISTRATION
Town appropriation
$40 00
Expended 0 00
WOODSHED
Appropriation
$50 00
Expended 0 00
SCHOOL BUILDING INVESTIGATING COMMITTEE
Appropriation $200 00
Expended 0 00
QUINTUS ALLEN REPAIR FUND
Appropriation from Quintus Allen Fund $4200 00
Purple Electric Co., wiring South school
$285 00
$285 00
13
MISCELLANEOUS ACCOUNT
Appropriation
$400 00
Transfer from reserve fund
14 68
$414 68
Stimson and Son, Inc., treasurer, clerk, tax collector bonds
$33 75
N. E. Tel. and Tel. Co.
24 45
Western Mass. Electric Co.
46 61
Minna Staiger
75 00
Henry Glabach
25 00
H. V. Campbell, wood
20 00
Mass. Collector's and Treasurer's Assoc'n
2 00
Mass. Assessor's Association
6.00
Charles Knowlton, Selectmen's Assoc'n
6 00
W. and L. E. Gurley, sealer's supplies
2 87
Franklin County Trust Co.
17 06
Check books Bank charge
11
Franklin County Commissioners
3 00
Seth P. Ewer, election officer
7 20
Edith Howes, election officer
7 20
Evelyn Beaudoin, election officer
7 20
Edith Snow, election officer
5 20
Marion Osgood, election officer
2 00
Sears Roebuck and Co., town hall supplies 31 43
George Staiger, town hall supplies
3 00
Charles F. Peck Co., town hall supplies
4 20
Clark Hardware, town hall supplies
11 64
Robert Denison
6 00
Seth P. Ewer, justice of peace fees
1 25
George Howes, sealer of weights and
measures
10 00
George Howes
2 77
Barre Gazette
7 74
H. V. Campbell, postage
37 55
C. P. Zimmerman, telephone and postage
8 45
$414 68
14
RESERVE FUND
$450 00
Appropriation
Transferred to Snow Removal
$195 41
Transferred to Machinery Account 88 00
Transferred to Memorial Day
2 20
Transferred to Miscellaneous Account
14 68
Transferred to Schools
107 77
$408 06
ALL OTHERS
S. T. K. Davenport, South Cemetery interest
$ 43 90
Treasurer of Franklin County
County Tax
877 58
Dog licenses
141 80
Commonwealth of Massachusetts
State tax
250 00
State parks and reservations
16 92
Collector of Internal Revenue
735 90
David Baker, wild cat bounty
10 00
Koppers Co., Inc.
13 50
$2089 60
Respectfully submitted,
CASPER P. ZIMMERMAN EDRIC W. COOK RAY ROBERTSON
Selectmen of Leyden
Audited January 18, 1947 CHARLOTTE L. STAIGER, Auditor
15
SELECTMEN'S RECOMMENDATIONS FOR 1947
8.
-Town Officers
$ 825 00
casa 825
2 . Public Welfare
200 00 -1200
3 - Old Age Assistance
4800 00 - 4850
k - Snow Removal
1000 00 -1200
- Bridges
400 00
Railing
200 00
2
5
0
15-30004 Highway Chapter 90 Maintenance
500 00
5
15 0
/ 0 Special Highway
200 00
2
11 Gypsy Moth
200 00
& Memorial Day
20 00 =
20
/ Board of Health
60 00
85
/ y Library
50 00
50
Inspection of Slaughtering
400 00
400
/ Inspection of Barns and Animals
50 00
-/Insurance on Town Property
200 00
/ @ Veterans' Rehabilitation
150 00
150
19 Tree Warden
100 00 __
100
Fire Warden
100 00
100
Q | Miscellaneous Account
450 00
450.
Printing
175 00 -
17
5,
§ § Machinery Account
1300 00 -
1300
J y Notes and Interest
50 00
50
25 Schools
13000 00
13000.
$26015 00
1946 CHAPTER 81 ROAD EXPENDITURES IN TOWN OF LEYDEN
1. Greenfield Road
$3724 58
2. Brattleboro Road
699 85
3. Frizzell Hill Road
492 88
4. North Bernardston Road
49 12
4
1- 8775 Highway Chapter 81
585 00
15 - 100 % Highway Chapter 90
1000 00
-
1
16
5. East Hill Road
$559 61
6. East Hill Branch
6 20
7. Kerts Brook Road 270 61
8. Paige Road
16 60
9. Alexander Road
Bill Hall
75 30
10. County Road
680 05
11. Hunt Road
34 20
12. W. S. Black Road
0 00
13. Eden Road
290 55
14. East Glen Road
532 77
15. Wilson Road
0 00
16. Gates Road
27 60
17. River Road
328 45
18. Lyons Mill Road
17 00
19. West Leyden Road
937 15
20. Bell Road
112 71
21. George Lamb Road
0 00
22. Kately Hill Road
51 61
23. South Schoolhouse Road
222 50
24. Coates Road
31 70
25. Brooks Road
7 90
26. Miscellaneous
142 58
Signs
45 40
Total
$9356 92
Allotments:
State
$8775 00
Town
585 00
Total
$9360 00
17
Treasurer's Report
Receipts
Balance January 1, 1946
$17832 69
Income from Davenport Fund
22 00
Income from Library Fund
23 11
Quintus Allen Legacy
325 00
Dog money returned by County
95 34
Commonwealth of Massachusetts
School Fund
2227 50
Vocational Education
617 99
Superintendent's salary
193 33
High School Tuition
612 00
High school transportation
491 40
Reimbursement loss of taxes
32 39
Inspection of animals
25 00
Income tax
1792 50
Corporation tax
603 99
Meal tax
137 61
Old Age Assistance
2636 19
Highways, Chapter 719
2144 74
Highways, Chapter 81 balance 1945
2436 41
Highways, Chapter 81
7068 13
Highways, Chapter 90 maintenance for 1945
250 00
Highways, Chapter 90 maintenance
250 00
County of Franklin
Highways, Chapter 90 maintenance for 1945
750 00
Wild cat bounty
10 00
U. S. Grant for old age assistance
2368 82
U. S. Grant for administration of O. A. A.
81 10
18
Fees from Sealer of Weights and Measures $ 4 88 Road Machinery earnings 901 87
Slaughtering license 1 00
Franklin County Trust Co., temporary loan
4000 00
Interest South Cemetery funds
43 90
Town Clerk, dog licenses
141 80
Registration of Greenfield Girl Scout Camp
50
Withholding tax
735 90
Ruby Furniture Co., refund on school stove
77 13
Herbert C. Orr, 100 gallons tar
13 50
W. W. Wyman, Inc.
5 00
Refund on school order
7 00
E. W. Cook, slaughtering fees
302 75
Interest 1944 tax
27 70
Interest 1945 tax
39 57
Interest 1946 tax
7 45
Interest 1946 motor excise tax
38
Demands 1944 tax
1 75
Demands 1945 tax
4 90
Demands 1946 motor excise tax
2 45
Library fines
79
$49347 46
Taxes
1944 tax
$ 510 78
1945 tax
1650 32
1946 tax
9314 40
1944 poll tax
14 00
1945 poll tax
20 00
1946 poll tax ~
126 00
1945 motor excise tax
8 00
1946 motor excise tax
306 11
$11949 61
$61297 07
19
Expenditures
Selectmen's warrants
$30149 85
School Committee's warrants
10107 77
Overpayment on School warrant
7 00
Balance on hand December 31, 1946
21032 45
$61297 07
HAROLD V. CAMPBELL,
Treasurer
Audited January 18, 1947 CHARLOTTE L. STAIGER, Auditor
20
Town Clerk's Report
-
Vital Statistics
BIRTHS
May
12 Jo Ann Alice Phillips
May
14 Randall Cobb
June
19 Glenn Douglas Hine
October
4 Linda May Herron
MARRIAGES
May
16 Watson E. Black and Charlotte McDonald
June
8 Andrew L. McDonald and Hazel A. Black
June
15 Donald E. Barton and Virginia M. Pickwell
DEATHS
August
29 George Staiger, 54 years
November
4 William Reid, 54 years
December
21 Charlotte C.(Spaulding) Cobb, 55 years
REPORT OF DOGS LICENSED
34 males at $2.00
$68 00
8 females at $5.00
40 00
18 females spayed at $2.00
36 00
1 kennel at $10.00
10 00
$154 00
Paid Town Treasurer
$141 80
Clerk's fees, 61 at 20c
12 20
$154 00
21
REPORT OF HUNTING, FISHING AND TRAPPING LICENSES
19 Resident Fishing at $2.00 $38 00
28 Resident Citizen Hunting at $2.00 56 00
29 Resident Citizen Sporting at $3.25 94 25
10 Resident Citizen Minor and Female Fishing at $1.25 12 50
3 Resident Citizen Trapping at $5.25 15 75
2 Non-Resident Citizen Fishing at $5.25 10 50
4 Non-Resident Citizen Hunting at $10.25 41 00
1 Non-Resident Citizen Sporting at $15.25 15 25
4 Resident Citizen Sporting Free
6 Resident Citizen Fishing
Free
$283 25
Paid Division of Fisheries and Game
$259 25
Fees retained, 96 at 25c
24 00
$283 25
HAROLD V. CAMPBELL,
Town Clerk
Audited January 18, 1947
CHARLOTTE L. STAIGER, Auditor
22
Tax Collector's Report
JANUARY 1, 1946 TO APRIL 10, 1946
Tax
Collected Uncollected Abatements
1944
$421 58 $ 89 20
1945
445 13
1503 89
1944 Poll
14 00
2 00
1945 Poll
8 00
24 00
1945 Motor Excise
8 00
HAROLD V. CAMPBELL,
Tax Collector
Audited January 18, 1947 CHARLOTTE L. STAIGER, Auditor
APRIL 10, 1946 TO DECEMBER 31, 1946
Tax Collected Uncollected Interest Demand Abate't
1944
$ 89 20
$ 0 00
$ 5 36 $ 70
$ 0 00
1945
1205 19
298 70
33 24
3 85
0 00
1946
9314 40
2361 87
7 25
0 00
38 00
1945 Poll
12 00
6 00
35
1 05
6 00
1946 Poll
126 00
58 00
20
0 00
12 00
1946 Excise
306 11
20 85
38
2 45
0 00
Total
$11052 90 $2745 42 $46 78 $8 05
$56 00
HARLAN L. QUINN,
Audited January 18, 1947 CHARLOTTE L. STAIGER, Auditor
Collector of Taxes
23
Report of the State Audit
THE COMMONWEALTH OF MASSACHUSETTS
Department of Corporations and Taxation Division of Accounts
STATE HOUSE, BOSTON 33
October 3, 1946
To the Board of Selectmen Mr. Casper P. Zimmerman, Chairman Leyden, Massachusetts
Gentlemen:
I submit herewith my report of an audit of the books and accounts of the town of Leyden for the period from May 28, 1944 to April 10, 1946, made in accordance 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,
FRANCIS X. LANG,
FXL:CFB
Director of Accounts
24
Mr. Francis X. Lang Director of Accounts Department of Corporations and Taxation State House, Boston
Sir:
In accordance with your instructions, I have made an audit of the books and accounts of the town of Leyden for the period from May 28, 1944, the date of the previous examination, to April 10, 1946, and submit the following report thereon:
The financial transactions, as entered on the records of the several departments receiving or disbursing town funds or send- ing out bills for collection, were examined and checked in detail.
Ledger accounts were compiled, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on April 10, 1946. The balance sheet in- dicates that the town is in excellent financial condition.
The books and accounts of the tax collector were examined and checked. The tax accounts outstanding at the time of the previous examination and all subsequent commitment lists of taxes were audited and reconciled with the assessors' commit- ment warrants. The recorded collections were checked in detail to the commitment books, the payments to the treasurer were verified, the abatements were compared with the assessors' records of abatements granted, and the outstanding accounts were listed and proved.
Verification of the outstanding tax accounts was made by mailing notices to all persons whose names appeared on the books as owing money to the town, and from the replies received it appears that the outstanding accounts, as listed, are correct.
The amounts outstanding on each of the several tax levies were given to the assessors for the purpose of recommitment to the new collector, and a detailed list of outstanding taxes was furnished to the tax collector.
The books and accounts of the town treasurer were examin- ed and checked in detail. The recorded receipts were compared with the departmental records of payments to the treasurer and
25
with other sources from which money was paid into the treasury. The payments were checked with the selectmen's warrants, the cash book additions were verified, and the cash balance on April 10, 1946 was proved by actual count of cash in the office and by reconciliation of the bank balance with a statement received from the depository.
The records of payroll deductions on account of federal taxes were examined and checked. The payments to the Collector of Internal Revenue were verified by comparison with the select- men's warrants and cancelled checks on file, and the balance in the general treasury on April 10, 1946 was proved.
The payments on account of debt and interest were compar- ed with the amounts falling due during the period covered by the audit and with the cancelled securities on file.
The savings bank books representing the investment of trust funds in the custody of the town treasurer were examined and listed, the income being proved and the withdrawals verified.
The tax title register in custody of the treasurer was analyz- ed and checked with the tax title deeds on file, with the accounts of the tax collector, and with the records at the Registry of Deeds. The records of tax titles redeemed or foreclosed and transferred to tax possessions and the sales of tax possessions were checked to the treasurer's accounts and with the records at the Registry of Deeds.
The records of charges for the use of town-owned highway equipment were compared with the payrolls of the highway de- partment. The recorded collections were checked and the pay- ments to the treasurer were verified. It is recommended that records be kept of the amounts billed to other towns for machin- ery rentals, so that this account may be properly audited.
The receipts of the town clerk for dog and sporting licenses were checked with the records of licenses issued. The payments to the treasurer and to the Division of Fisheries and Game were verified, and the cash on hand April 10, 1946 was proved by ac- tual count.
The appropriations were listed from the town clerk's record of town meetings and the amounts voted were compared with the aggregate appropriations raised by the assessors in the com-
26
putation of the tax rate.
Attention is again called to the assessors' failure to complete all forms in the valuation book as required by the provisions of Section 47, Chapter 59, General Laws.
The surety bonds of the town officials required to furnish them for the faithful performance of their duties were examined and found to be in proper form.
The accounts of the sealer of weights and measures were examined and checked. The recorded receipts were compared with the record of fees charged, and the payments to the treasur- er were verified.
The records of licenses issued by the selectmen were checked with the records of licenses granted, and the payments to the treasurer were verified.
At the annual town meeting in 1946, the town accepted Section 120A, Chapter 94, General Laws, pertaining to additional fees to be paid by slaughter house licensees. On the date of the audit there was $14.25 due the town from a licensee.
No records pertaining to town hall rentals were available, and it is recommended that a complete record be kept so that the receipts from this source may lend themselves to audit.
The records of bills sent out for collection by the bureau of old age assistance were examined and checked. The depart- mental records of charges were analyzed, the recorded collections were compared with the payments to the treasurer, the abate- ments and disallowances were checked, and the outstanding accounts were listed and proved.
The records of receipts of the Robertson Memorial Library were examined and checked. The payments to the treasurer were verified and the cash on hand on April 10, 1946 was proved by actual count.
It was found upon examination of paid vouchers that bills incurred in one year have been paid from the appropriation of the following year. Attention is called to Section 31, Chapter 44, General Laws, which prohibits the incurrence of liabilities in excess of appropriations, and also to the provisions of Section 64, Chapter 44, General Laws, which permits an appropriation for payment of bills incurred in a prior year only by a four-fifths vote
27
at an annual meeting or a nine-tenths vote at a special meeting, and which also provides for the filing of certain certificates before payment may be made from such an appropriation.
In addition to the balance sheet previously mentioned, there are appended to this report tables showing a reconciliation of the treasurer's cash, summaries of the tax and departmental accounts, as well as tables showing the transactions and condi- tion of the trust funds.
While engaged in making the audit, cooperation was receiv- ed from all town officials, for which, on behalf of my assistants and for myself, I wish to express appreciation.
Respectfully submitted,
HERMAN B. DINE,
HBD:CFB
Assistant Director of Accounts
28
TOWN OF LEYDEN
BALANCE SHEET-APRIL 10, 1946 GENERAL ACCOUNTS
ASSETS
LIABILITIES AND RESERVES
Cash
$21216 98
Federal Withholding Tax-
Payroll Deductions
$
2 00
Accounts Receivable: Taxes:
Levy of 1944
$
89 20
Levy of 1945 1527 89
Trust Fund Income:
1617 09 Quintus Allen Fund $1150 00
Tax Possessions
124 19 Barstow Charity Fund 26 59
1176 59
Departmental:
Old Age Assistance
376 27
Excess from Sale-Land of Low Value 41 80
Sale of Real Estate Fund
860 0,0
29
Dog Licenses-Due County 24 60
Revenue 1946 to be Raised 29200 00 Less Estimated Receipts Collected 5326 99
23873 01
Underestimate-County Tax
1945
6 83
Overlay Deficit:
Levy of 1942
2 00
Federal Grants:
Old Age Assistance:
Assistance
27 23
Appropriation Balances-General 22827 88
Reserve Fund-Overlay Surplus 2035 65
Overlays Reserved for Abatements:
Levy of 1944
89 20
Levy of 1945
224 33
313 53
Revenue Reserved Until Collected:
Tax Possessions
124 19
Departmental
376 27
Surplus Revenue
500 46 18936 06
$47216 37
$47216 37
Sale of Cemetery Lots Fund
$
27 50
State Parks and Reservations
Tax-Overestimate
2 84
Road Machinery Fund
440 23
30
TRUST ACCOUNTS
Trust Funds, Cash and Securities $11592 92
Barstow Charity Fund $1779 71 Davenport Poor and School Fund 1100 00
Charles M. Davenport Library Book Fund
1032 00
Quintus Allen School Fund Income
4429 53
Robertson Memorial Library Fund 1161 50
Cemetery Perpetual Care Funds
2090 18
$11592 92
$11592 92
31
Annual Report -of the-
SCHOOL DEPARTMENT
-for the-
TOWN OF LEYDEN 1946
ORGANIZATION
School Committee
Jessie Glabach, Chairman
Douglas Barton, Secretary
Eleanor Avery
Term expires 1948 Term expires 1949 Term expires 1947
Superintendent of Schools
Robert N. Taylor, B. Ch. E .; M. Ed. Office, Center School, Northfield, Mass., Tel. 757
School Physician
F. Wilton Dean, M. D. Northfield, Mass.
32
School Nurse
Bernice F. Berry, R. N. Tel. Greenfield 3411
Attendance Officer
John H. Newcomb
SCHOOL CALENDAR 1947-1948
Schools Open January 6, 1947 Schools Open March 3, 1947 Schools Open April 28, 1947
Close February 21, 1947 Close April 18, 1947 Close June 13, 1947
Schools Open September 3, 1947 Schools Open January 5, 1948 Schools Open February 23, 1948 Schools Open April 26, 1948
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