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AUDITORS' ANNUAL REPORT TOWN OF NEWTON 1873
NEWTON FREE LIBRARY 3 1323 01391 4055
AUDITORS'
ONE HUNDRED AND NINETY-FIFTH ANNUAL REPORT
OF THE
FINANCES
OF THE
TOWN OF NEWTON,
SELECTMEN'S REPORT, REGISTRAR'S REPORT,
AND
RECORD OF STREETS, FOR
ELEVEN MONTHS ENDING DEC. 31, 1873,
WITH THE
TAX-LIST FOR 1873.
W
RTY AND UNIO BE
FOUNDED
9.A CITY1873
NG
NO
BOSTON: PRESS OF RAND, AVERY, AND COMPANY. 1874.
CONTENTS.
-
PAGE.
Almshouse Account .. 57 Almshouse Buildings 58
Appropriations, Expenditures, etc. 23
Auditors' Report .. . 17
30
Collection of Taxes.
76
Concrete Sidewalks.
69
Drainage. .
70
Expenditures under Special Appropriations
75
Fire Department Accounts.
49
Highways
62
Insurance
72
Interest.
33
Kenrick Fund.
78
Lighting Streets.
69
Military Account.
74
Miscellaneous Expenses
76
Payments
22
Police Account. 71
Poor out of Almshouse
59
Printing
72
Receipts
20
Registrar's Report.
85
Reservoirs
70
Salaries.
75
Schools, Appropriations for, and Accounts.
34
Schools, Incidentals for.
42
Schoolhouses and Land 48
Soldiers' Monument 6
Selectmen's Report 80
Small-pox Account 59
Assets and Liabilities
Contents.
State Aid Account. 74
Statement of Loans. 27
Statement of Taxes 28 Streets 171
Summary of Finance.
18
Tax-List
91
The Dead of Newton's Soldiers and Sailors
9
Town Hall. 73
Town Officers 13
Treasurer's Account. 20
Value of Property owned by the Town 31
ATRIA MORFUUSUNT
. OMN ANDREW.
FIYDE.DEL
SOLDIERS' MONUMENT. Erected July 23, 1864.
THE SOLDIERS' MONUMENT.
AT a town-meeting of the inhabitants of Newton, held on the seventh day of August, A.D. 1863, a committee was chosen with authority to erect a monument to the soldiers of Newton who had fallen in the war of the Rebellion.
In order that all might share in this grateful tribute, a donation of one dollar was solicited from each inhabitant; and nearly twelve hundred dollars were received from this source. More than eleven hundred children of the public schools con- tributed each one dime; and the remainder necessary to construct the monument, to grade and surround the lot with a suitable curbstone, together with the erection of an appropriate entablature, has been cheerfully contributed by the generous friends of the soldiers in the town.
The monument itself, with the entablature, cost, $3.975 50
The curbstone and posts
1,245 00
The work has been completed at an expense of, $5,220 50
It stands in the cemetery, upon a lot of land given by the Town. The trustees of the cemetery corporation are to keep the grounds in good order and condition. The monument is an octagonal shaft of Quiney granite, resting upon a die and plinths of the same material, and is twenty-eight feet in height. Upon the front of the die are inscribed the words, " In Memoriam Perpetuam." Near the monument is the entablature, on which is carved the motto, " Pro patria mortui sunt," bear- ing the names of fifty-seven brave men of Newton, who offered up their lives in the cause of freedom and the Union.
In the erection of this monument, our patriotic citizens bave gracefully per- formed a grateful public duty ; and the work will stand as a perpetual honor to the brave heroes who have fallen, and to the noble spirit of our people.
LIST OF THE NAMES
ON THE
SOLDIERS' TABLET.
LIEUT. EBEN WHITE. ORESTUS J. ADAMS. JOHN ALLEN. GEORGE BAKER.
GEORGE H. BAXTER.
JEFFERSON LARKIN.
WILLIAM R. BENSON.
CHARLES A. LEAVITT.
THEODORE L. BRACKETT.
MICHAEL MARTIN.
DANIEL H. MILLER.
STEPHEN L. NICHOLS.
ALBERT F. POTTER.
THOMAS W. CLIFFORD.
GILBERT A. CHENEY.
WILLIAM H. RICE.
WILLIAM RAND, JUN.
SETH COUSENS, JUN.
FREDERICK A. CUTTER.
LUCIUS F. TROWBRIDGE.
WILLIAM FELL.
MICHAEL VAUGHN.
CHARLES E. FIFIELD.
CHARLES WARD.
WILLIAM N. FREEMAN.
JOHN FORSYTH, JUN.
SAMUEL F. WOODWARD.
WILLIAM L. GILMAN.
THOMAS C. NORCROSS.
ROGER S. KINGSBURY.
DANIEL SANGER.
MAJOR HENRY T. LAWSON.
WILLIAM B. NEFF.
HARVEY L. VINTON.
MATTHEW T. H. ROFFE.
WILLIAM L. HARRIS.
THOMAS DURAN.
LEMUEL F. BASSETT.
GEORGE H. RICH.
GEORGE H. NICHOLS.
JOHN B. ROGERS.
LOWELL M. BRECK.
LIEUT. JOSEPH B. BRECK.
WILLIAM L. PARKER.
LEOPOLD H. HAWKES. PATRICK HAGGERTY.
THOMAS L. JACKSON.
ALBERT A. KENDALL, M.D.
LEROY S. BRIDGEMAN
EBEN R. BUCK.
REUBEN L. BUTLER.
JOSEPH R. PRATT.
FREDERICK CHAMPION.
EDWARD H. TOMBS.
GRAFTON H. WARD.
JOHN MYER, JUN. JOHN McQUADE.
EDWARD LYMAN.
ALFRED WASHBURN.
THE DEAD OF NEWTON'S SOLDIERS AND SAILORS IN THE WAR OF THE REBELLION.
In addition to the list of the heroic dead of Newton, as cited on the preced- ing page from the "Soldiers' Tablet," Gen. A. B. UNDERWOOD, himself one of Newton's honored representatives in the " War of the Rebellion," has kindly fur- nished the following very valuable statistics. The peculiar interest always attach- ing to the memory of the brave and patriotic dead, is, in this instance, materially enhanced by the additional historic data now supplied, the appearance of which, in this last official Report of Newton, as a Town, is both timely and appropriate. But whether in Town or City relation, these histories of patriotism and sacrifice will ever be held in common and grateful remembrance.
The following is Gen. Underwood's classification (or descriptive list), showing the regiment, organization, or arm in which sixty-seven of our dead of the army and navy served during the war, including the additions which death has made up to date. - [ED.]
MASSACHUSETTS INFANTRY.
First.
William H. Trowbridge, Co. A, dropped dead July, 1862, at Malvern Hill, Va.
John Allen, Co. G, killed June 30, 1862, at Glendale, Va.
William R. Benson, Co. I, killed May 5, 1862, at Williamsburg, Va.
LeRoy S. Bridgeman, Co. I, died 1863.
William N. Freeman, Co. I, died, Jan. 5, 1863, at Philadelphia.
Second.
Jefferson Lakin, Co. D, killed May 25, 1862, at Winchester, Va. Gilbert A. Cheney, Co. D, died of wounds, Oct. 18, 1862.
Twelfth.
A. A. Kendall, M.D., Ass't Surgeon, killed Sept. 17, 1862, at Antietam, Md.
Sixteenth.
John Forsyth, Jr., Serg't, Co. E, killed July 2, 1863, at Gettysburg, Va.
Michael Martin, Co. G, killed Aug. 29, 1862, at Bull Run, Va.
John P. Rogers, Co. I, died Sept. 11, 1862.
Edward Lyman, Corp. Co. K, died of wounds, June 7, 1863, at Falmouth, Va.
Thos. C. Norcross, Serg't Co. K, died June, 1863, at Washington, D. C.
Eighteenth.
Michael Vaughn, Co. F, died
Thomas Duran, Serg't Co. F, died after expiration of service.
10
Nineteenth.
Patrick Haggarty, Co. E, killed Dec. 13, 1862, at Fredericksburg, Va.
Twenty-Second.
Henry J. Poole, Co. D, killed Dec., 1862, at Fredericksburg, Va.
Twenty-Fourth.
John McQuade, Co. E, died after expiration of service. Geo. H. Baxter, Co. F, killed June 5, 1862.
Thirty-Second. Newton Co. K.
George Baker, died Sept. II, 1862, at Fairfax Court House, Va.
R. L. Butler, died Dec. 8, 1862, at Falmouth, Va.
Charles A. Leavitt, died Oct. 21, 1862, at Sharpsburg, Va.
Joseph R. Pratt, died Oct. 12, 1862, at Shepardstown, Va. L. F. Trowbridge, died Dec. 29, 1862, at Falmouth, Va.
Frederick Champion, died Jan. 5, 1863, at Falmouth, Va. William Fell, died Jan. 11, 1863, at Falmouth, Va.
William H. Rice, died Jan. 14, 1863, at Washington, D. C. Frederick A. Cutter, killed July 2, 1863, at Gettysburg, Pa.
Leopold H. Hawkes, killed July 2, 1863, at Gettysburg, Pa. Thomas L. Jackson, killed July 2, 1863, at Gettysburg, Pa.
Charles Ward, died July 9, 1863, of wounds at Gettysburg, Pa.
William L. Gilman, died July 30, 1863, of wounds at Gettysburg, l'a.
Geo. H. Nichols, taken prisoner at Gettysburg; died at Belle Isle.
Thomas W. Clifford, died March 20, 1864, in the field.
O. J. Adams, killed in a charge, May 12, 1864, at Laurel Hill, Va. William B. Neff, killed in a charge, May 12, 1864, at Laurel Hill, Va.
Stephen L. Nichols, killed in a charge, May 12, 1864, at Laurel Hill, Va. Samuel F. Woodward, killed May 31, 1864, at Slady Grove Church, Va.
Grafton H. Ward, killed June 3, 1864, at Bethesda Church, Va.
Daniel Sanger, killed June 19, 1864, at Petersburg, Va.
Seth Cousens, died after expiration of service.
Charles E. Fifield, Serg't, died after expiration of service.
Edward H. Toombs, died after expiration of service.
Roger S. Kingsbury, died after expiration of service, of wounds at Gettysburg.
Thirty-Third.
George S. Boyd, Serg't Co. E, died June, 1872.
Forty-Fourth.
Albert F. Potter, Serg't Co. B, died Jan. 29, 1863, at New Berne, N. C. Eben R. Buck, Co. B, died after expiration of service.
Forty-Fifth.
William J. Rand, Co. K, mortally wounded Dec. 17, 1862, at Kingston, N. C. George H. Rich, Co. K, died after expiration of service.
H. C. Harrington, Co. K, died after expiration of service.
11
Fifty-Seventh.
John B. Rogers, Co. K, died of wounds, July 26, 1864, at Petersburg, Va.
MASSACHUSETTS CAVALRY. First.
Theodore L. Brackett, Co. A, accidently killed, Dec. 2, 1863, at Warrenton, Va.
Matthew T. H. Roffe, Co. A, died after expiration of service.
William E. Parker, Co. C, died after expiration of service.
William A. Harris, Co. G, died after expiration of service.
H. L. Vinton, Co. G, died at Belle Isle, Va.
Elliot Littlefield, Co. G, died at Belle Isle, Va.
George W. Belcher, Co. G, died 1872.
John Meirs, jun., Co. H, died Aug. 20, 1864.
MASSACHUSETTS HEAVY ARTILLERY. Second.
Henry T. Lawson, Major, died Oct. 1, 1864.
INDIANA INFANTRY.
Thirteenth.
Lemuel F. Bassett, died
U. S. ENGINEERS.
Daniel H. Miller, died
U. S. COLORED TROOPS.
Eben White, Lieut., killed in Maryland.
U. S. VOLUNTEERS.
A. B. Ely, Capt., Ass't Adj't-General, died 1872.
U. S. NAVY.
Joseph B. Breck, Lieut. U. S. Ship " Niphon," died July 26, 1865. Lowell M. Breck, Acting Ensign, died after expiration of service.
Alfred Washburn, Acting Master U. S. Ship " Chocura," died of wounds May 14, 1865, at New Orleans.
TOWN OFFICERS FOR 1873-1874.
Selectmen, Overseers of the Poor, and Highway Surveyors. OTIS PETTEE.
LUCIUS G. PRATT.
ISAAC F. KINGSBURY.
WILLIAM W. JACKSON.
J. WILLARD RICE.
JOEL M. HOLDEN.
MARCUS T. HEYWOOD.
Office at Town Hall.
Town Clerk. MARSHALL S. RICE. Office at residence.
Treasurer and Collector. EDWARD J. COLLINS. Office at Town Hall.
Assessors. ISAAC HAGAR. JONAS G. SALSBURY. ANDREW B. COBB. Office at Town Hall.
Auditors. BARTHOLOMEW WOOD. GEORGE GOULD.
Office at Town Hall.
14
School Committee.
ADIN B. UNDERWOOD, Chairman
Expiration of Term. March, 1874.
G. J. CARLTON .
1876.
ERASTUS BLAKESLEE
1876.
WALTER ALLEN
66 1876.
EDWARD P. BOND
1876.
ELIZABETH A. THURSTON
66
1876.
JOHN A. GOULD .
66
1875.
ISAAC HAGAR
¥ 1875.
JOHN WORCESTER
66
1875.
INCREASE N. TARBOX
66
1875.
AMELIA F. WATERS
66
1875.
NOAH S. KING
66 1874.
CEPHAS BRIGHAM
66 1874.
MARY E. ROBERTS
1874.
SAMUEL E. LOWRY
66 1874.
THOMAS EMERSON,
Secretaries.
HORACE M. WILLARD, S
Office at High-School Building.
Constables and Truant Officers.
REVILLO L. HINDS.
OTIS ATHERTON.
JOHN B. ANNETTE.
RODNEY M. LUCAS.
JOHN A. PECK.
JOHN M. FISK.
T. D. A. BRIGGS.
JOSEPH HUESTIS.
T. F. LONGLEY.
HOSEA C. HOYT.
CHARLES COLE.
Police Officers.
REVILLO L. HINDS.
JOHN B. ANNETTE.
OTIS ATHERTON.
RODNEY M. LUCAS.
JOHN A. PECK. T. D. A. BRIGGS. CHARLES HINCKLEY.
WILLARD RAND. -
Engineers of the Fire Department. RODNEY M. LUCAS, Chief Engineer. WILLIAM L. FROTHINGHAM, Clerk.
JAMES W. BAILEY. GEORGE PETTEE.
HENRY P. EATON. JOSEPH E. COUSENS. LUTHER PAUL. SAMUEL H. POTTER.
SAMUEL COUSENS.
15
Superintendent of Highways. JOHN J. WARE.
Pound Keeper. JOHN J. WARE.
Field Driver. OSCAR TRUESDELL.
Sealer of Weights and Measures. WILLARD RAND.
AUDITORS' REPORT.
INTRODUCTION. .
THE Report herewith submitted is the last of its series. The next will review the first financial year of Newton as a city. But, without premising possible or probable results, it is simply the province of this to exhibit the closing financial transactions of the Town, covering a period of eleven months, ending Dec. 31, 1873. But in its presentation, a word in explanation of its unexpected and almost inexcusable delay may not be inappropriate. At its last annual meeting, and in accordance with long- established usage, the Town elected a Board of Auditors, consisting of three persons. The duties of this Board, as the citizens of Newton are very generally aware, involved only the simplest forms of clerical service, viz., the examina. tion of bills and accounts after payment, and their tabula- tion in classified form for publication, the Board having no supervision of the financial interests of the Town, and exercising no authority, directly or indirectly, in the proper auditing of accounts, or in determining the pro- priety or legality of their allowance.
But before any demand had arisen even for the com- mencement of this clerical formality, the Board of Select- men had found it necessary to introduce a new system of financial scrutiny, in order to facilitate the proper adjust- ment and allowance of claims. The largely increased and increasing business of the Town, requiring the time and attention of that Board in other connections, had abso- lutely compelled such recourse. Accordingly, one of the Auditors elected by the Town (the Editor of this Report,
2
18
now City Auditor,) was appointed as the Special Auditor of the Board of Selectmen, and under his supervision all bills and accounts were thenceforth carefully examined and audited prior to payment. By this arrangement the business of the Town was materially facilitated, and all matters requiring special attention and investigation on the part of the Board of Selectmen received a more prompt and satisfactory disposal.
The Town Board of Auditors was thus reduced to two members, -Messrs. Bartholomew Wood, and George Gould, and subsequently to one member by the resignation of the latter. Consequently, upon the organization of the City Government, a large part of the Auditors' Report, which ought to have been ready for the printer, was still unfinished, while the most difficult portions were un- touched. As the Special Auditor of the Board of Select- men had been elected City Auditor, he was. thereupon instructed to complete the work, the retiring Town Audi- tor being permitted, upon his own request, to make up such of the tabulations as he had commenced. To this neces- sary labor, and its editorial revision, the latter involving not only the entire preparation of a large portion of the Report, but at the last moment a new analysis and re-copy- ing of much that had been undertaken: and also to the pressure of services appertaining to the combined offices of City Clerk and Auditor, especially arduous in the com- mencement of a City Government, and in this case pecu- liarly so for want of office-room and other facilities, - to all these must be attributed the unprecedented delay in the appearance of this annual document, which could and should have been published in January.
SUMMARY OF FINANCE.
From the following summary statement of receipts and payments, it will be observed that the aggregate transac- tions of the Treasury, for eleven months of 1873, exceeded
1
19
a million of dollars : an increase of more than three hundred per cent in the last decade, the aggregate in 1864 having been $334,000. In twenty-five years, the appropriations for Town expenses have increased more than thirty-three fold, having risen from $10,000 in 1846 to $20,000 in 1850; to $40,000 in 1860 ; and $40,000 in 1863 to $333,300 in 1873. The total current expenses of the Town, paid in the year ending Feb. 1, 1863, were $54,560, exclusive of taxes, against $344,113 in eleven months of 1873.
To those who have failed to note the constant exten- sion of municipal demand and outlay, even for a single decade, these accruing results may be a surprise. But of the comparative growth of the monetary and business interests of Newton, especially in the matter of taxes, appropriations, and expenditures, some valuable statistics, contributed by its long-trusted and honored Clerk, Mar- shall S. Rice, will be found on a subsequent page of this Report. For details of the summary here presented, refer- ence may be had to the analyses which follow.
TREASURER'S ACCOUNT.
RECEIPTS.
Balance in the Treasury, Feb. 3, 1873, $ 38,775 96
Amount received during the year,
486,804 32
Making a total of $525,580 28
This sum was received from the following sources, viz. : -
From the State Treasurer, Corpo- ration Tax, $16,112 21
From the State Treasurer, Na- tional Bank Tax, 3,427 61
From the State Treasurer, State Aid for 1872, 1,600 00
From the State Treasurer, Mili- tia Bounty, 59 50
From the State Treasurer, for ser- vice of the Claflin Guards at the Boston Fire,
1,514 60
From the County Treasurer, Dog Tax, 586 78
Loan from the New-England Trust Co.,
100,000 00
Loan from the Newton Institution for Savings,
14,000 00
From the Town of Waltham, for support of sundry poor per- sons, 55 11
From J. H. Cameron, rent of En- gine House, Ward One, 243 75
From Charles Cole, for rent of Town Hall, 254 50
From R. M. Lucas, for rent of Town Hall, 214 50
Amount carried forward, $148,068 56
21
Amount brought forward,
$148,068 56
From Town of Petersham, for aid furnished Mrs. Mullen,
14 50
From Excelsior Ins. Co. return premium,
18 75
From R. M. Lucas, sale of No- nantum Hand Fire-Engine, 50 00
From George B. McFarlin, for rent of house on Vernon Street, 136 38
From Black Bass Co., for rent of Baptist Pond for two years, 2 00
From Town of Needham, for building bridge on Boylston Street, Upper Falls,
373 10
From Seth Cousens, cash returned on account of pay-roll Engine Co. No. 3,
74 20
From sale of loam on Highway Acct.,
30 75
From William Stanley, sale of horse,
60 00
From John J. Ware, sale of pro- duce, etc.,
434 37
From Newton National Bank, int. on deposits,
1,088 95
From R. L. Day and Cobb, sale of schoolhouse on Richardson Street,
4,217 50
From sundry persons, for concret- ing sidewalks,
286 24
From North-American Ins. Co., return premium,
22 65
From Sidney Allen, board of son at Taunton Hospital,
130 00
From John Dolan, Cash returned on acct. of payroll Hand Engine Co. No. 1,
10 00
From Taxes of 1869,
121 94
From Taxes of 1870,
115 57
From Taxes of 1871,
2,533 39
From Taxes of 1872,
22,759 91
From Taxes of 1873,
306,155 56
338,735 76
$486,804 32
Balance, Feb. 3, 1873,
38,775 96
Total,
$525,580 28
.
.
22
PAYMENTS.
The sums disbursed during the same period were on the following accounts : -
General appropriation for schools,
$64,927 73
Incidentals for schools,
16,195 69
Drawing Schools,
1,996 92
Evening Schools,
749 33
Conveyance of pupils, 540 00
Pay of School Committee,
1,145 84
Schoolhouses and lands,
25,434 14
Total for Educational Department,
$110,989 65
Highways, including contracts of 1872, .
81,014 46
Lighting streets,
21,049 08
Concreting sidewalks and crossings,
9,990 86
Drainage,
5,632 25
Reservoirs,
1,794 81
Fire Department,
12,998 61
Engine House, Steamer No. 2,
6,892 71
Engine House, Steamer No. 3,
6,525 00
Fire Alarm Telegraph,
12,000 00
Police Department,
7,488 77
Military Department,
759 50
Support of poor out of almshouse,
3,066 59
Almshouse Expenses,
4,804 45
66 Buildings,
480 44
State Aid,
1,555 50
Printing,
2,499 81
Insurance,
1,738 73
Insurance Assessments,
1,331 39
Land Damages,
150 00
Town Hall,
1,054 57
Small Pox,
1,491 09
Newton Athenæum,
750 00
Decoration Day,
500 00
Town Loans,
128,000 00
Interest on Town Loans,
28,643 56
Salaries,
10,782 75
Collection of Taxes,
2,371 57
Amount carried forward,
$466,356 15
23
Amount brought forward, $466,356 15
Miscellaneous Accounts, 2,666 19
Commissions and expenses in sale of Richard- son-street Schoolhouse,
90 42
State Tax, County Tax,
$26,482 50 15,086 98 1,434 68
Bank Tax,
43,004 16
Total payments for eleven months, ending Dec. 31, 1873, $512,116 92
Balance remaining in the Treasury, Dec. 31, 13,463 36
1873,
Total,
$525,580 28
APPROPRIATIONS, EXPENDITURES, ETC.
The financial transactions, covered by this Report, are represented in detail in the classifications of gross and net expenditures incurred under the several appropri- · ations for the year, and as otherwise authorized under ap- propriations of previous years, and by special vote of the Town, the classifications being rendered substantially in the form so long adopted under the Town organization.
The financial exhibit, presented in the following pages, is, in some respects, materially modified by local considera- tions and results contingent upon the change from a Town to a City Government. The special efforts of the retiring Board of Selectmen, to call in and settle to the utmost ex- tent all outstanding claims against the Town, induced the presentation of a very large amount for allowance, includ- ing numerous accounts, which, under ordinary circum- stances, would probably have been unheard of for weeks or months thereafter. Consequently, the aggregate amount of unsettled claims, remaining for transmission to the City Government for settlement, other than those accruing un- der existing contracts, was comparatively small. Another result of this general liquidation of Town liabilities was,
24
the entire exhaustion of some of the appropriations for the year, and the very near absorption of many others.
The appropriations, made at the last annual meeting of the Town, were all included in the authorized grant, and consequently in the tax assessed for the year. The appro- priation of $25,000, for the Steamer and Steamer House No. 3, originally made in 1872, but used in 1873, was not included in the grant for the last year. The unexpended balances of appropriations for 1872, other than for educa- tional purposes, could not be transferred, as in previous years, the Town not having authorized such transfer. But these balances were clearly applicable for the payment of expenses incurred under any unfinished contracts for which such appropriations were made ; and in case of any excess of expenditure under such contracts, the Board of Select- men could legitimately order payment of the same from any unappropriated moneys in the treasury, the expendi- ture having been authorized by a preceding Board, and no limitation thereof having been imposed in the previous year by vote of the Town. Two or three cases of this character appear in the Auditor's allowances, but the amount is very trifling. The net expenses, allowed and paid for the pending fiscal year, have in no case been per- mitted to exceed the appropriations therefor, except in the necessary payment of interest on the Town Debt, the lim- itation imposed by the Town having been otherwise strictly observed.
Under its old-time usage, the Town has been accustomed to authorize various special services, and to delegate to its Board of Selectmen full power to execute the same, with- out providing specific appropriations for the payment of expenses in connection therewith. The Town has also, by vote, fixed and authorized the payment of commissions for the collection of taxes, but has never made a specific ap- propriation for that service. Very high judicial authority has ruled, that a statute authorizing an expenditure of money, is in itself a sufficient appropriation for that pur- pose. Under this ruling, the commissions authorized for
25
the collection of taxes are properly classed as a separate item of expenditure, as if chargeable to a specific appro- priation. So, also, other expenses authorized by vote of the Town, without special appropriations to meet the same, . are similarly classified.
The annexed tabulation enumerates the several appro- priations, and the amounts expended under each : -
OBJECT OF APPROPRIATION.
APPROPRI- ATION,
EXPENDED.
Support of Schools,
$73,000 00
66
balance from 1872,
1,803 16
Dog Tax,
586 78
$75,389 94
$64.970 13
School Incidentals,
16,999 99
16,195 69
Evening Schools, 66
6 balance from 1872,
967 73
2,467 73
749 33
Industrial and Drawing Schools,
1,500 00
2,211 27
1,996 92
Conveyance of Pupils,
600 00
540 00
Vernon-street Schoolhouse, balance unexpended,
1,500 00
4 473 05
4,395 33
High School Attics,
Highland Schoolhouse, balance unexpended,
Total for educational purposes,
123,663 15
110,989 65
Highways, ordinary repairs,
35,000 00 )
80,000 00
*79,838 47
Highways, Contracts for 1872. unexpended,
1,404 32
4,145 14
Drainage,
& C.,
6,461 52
5,632 25
Reservoirs,
1.200 00
600
balance 1871,
1,246 04
2 446 04
1,794 81
Waterways,
700 00
Concreting,
10,000 00
9 990 86
Lighting Streets,
21,400 00
21,049 08
Fire Department,
13,500 00
*13 498 61
Steamer House No. 3.
25,000 00
6,525 00
06
No. 2,
1,500 00
5,203 00
6,703 00
*6 692 71
Fire Alarm Telegraph,
12 000 00
12,000 00
Police Department,
8,000 00
7,488 77
Poor out of Almshouse,
3,000 00
*2.866 98
Almshouse Expenses,
1,000 00
*552 27
Repairs,
1,000 00
480 44
Printing,
2,500 00
2,499 81
Insurance,
1,800 00
*1,738 73
Salaries,
11,000 00
10,782 75
Newton Athenæum,
750 00
750 00
Memorial Day,
500 00
500 00
Land Damages,
150 00
150 00
Liquidation of Town Debt,
37.000 00
14,000 00
Interest on Town Debt,
27,000 00
*27,554 61
Miscellaneous Accounts,
2,700 00
2,666 19
$399,678 04
$344,187 13
* Net.
1
School Committee.
1,250 00
1,145 84
Crafts-street Schoolhouse,
balance from 1872,
2,973 05
1,500 00
1,500 00
New Roads and Permanent Improvements,
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