USA > Massachusetts > Middlesex County > Reading > Town of Reading Massachusetts annual report 1871-1872 > Part 1
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1871-72
R.M.H.S. RESOURCE CENTER READING, MASS.
ANNUAL REPORT
OF THE
RECEIPTS AND EXPENDITURES
OF THE
TOWN OF READING,
FOR THE YEAR ENDING MARCH 1, 1872;
THE
REPORT OF THE SCHOOL COMMITTEE,
FOR THE SCHOOL YEAR 1871-72;
THE TRUSTEES OF THE PUBLIC LIBRARY :
ALSO OF THE BOARD OF ENGINEERS.
BOSTON: HOLLIS & GUNN, STEAM JOB PRINTERS, 25 HAWLEY ST. 1872.
ANNUAL REPORT
OF THE
RECEIPTS AND EXPENDITURES
OF THE
TOWN OF READING,
FOR THE YEAR ENDING MARCH 1, 1872;
THE
REPORT OF THE SCHOOL COMMITTEE,
FOR THE SCHOOL YEAR 1871-72;
THE TRUSTEES OF THE PUBLIC LIBRARY;
ALSO OF THE BOARD OF ENGINEERS.
BOSTON: IS & GNN, STEAM JOB PRINTERS, 25 HAWLEY ST. 1872.
RECEIPTS AND EXPENDITURES.
EXPENSES OF SCHOOLS.
HIGH SCHOOL.
Paid Cyrus A. Cole, principal . $1,500 00
Miss Mary Howes, assistant . 330 00
66 Susie E. Wade, assistant . 433 34
for care of rooms 66 00
for fuel
105 00
$2,434 34
PREPARATORY HIGH SCHOOL.
Paid Miss Lena T. Wood for teaching
$504 00
for care of room
33 00
for fuel
63 57
600 57
VILLAGE GRAMMAR SCHOOL.
Paid Miss Mary F. Wood for teaching $144 00
Abbie M. Hinckley for teaching
126 00
Mrs. M. S. Wood 66 144 00 66
for care of room
33 00
for fuel
63 58
510 58 ·
UNION-STREET SCHOOLS.
UPPER MEDIUM.
Paid Miss A. M. Knight for teaching
$348 00
for care of room
63 03
for fuel
26 63
437 66
LOWER MEDIUM.
Paid Miss S. E. Austin for teaching
$164 80
E. S. Foster
112 00
for care of room
63 03
for fuel .
26 62
366 45
Amount carried forward .
$4,349 60
.
4
TREASURER'S REPORT.
Amount brought forward $4,349 60
UPPER PRIMARY.
Paid Miss A. M. Parker for teaching $96 00
S. A. Sweetser “
184 00
for care of room
63 03
for fuel
32 61
375 64
LOWER PRIMARY.
Paid M. J. Shankland for teaching $280 00
for care of room
63 02
for fuel
32 60
375 62
WALNUT-STREET GRAMMAR SCHOOL.
Paid Miss S. E. Holt for teaching
$315 00
for care of room
22 25
for fuel
35 33
372 58
WALNUT-STREET PRIMARY SCHOOL.
Paid Miss Ruth L. Pratt for teaching
$280 00
for care of room
19 75
for fuel
24 25
324 00
WOBURN-STREET GRAMMAR SCHOOL.
Paid Miss M. Eva Webster for teaching
$240 00
Lucy A. Harden 66 99 00
for care of room
21 00
for fuel .
27 00
387 00
WOBURN-STREET PRIMARY SCHOOL.
Paid Miss Louise F. Williams for teaching
$291 00
for care of room
14 50
for fuel
18 72
324 22
LOWELL-STREET MIXED SCHOOL.
Paid Miss Vienna G. Bowles for teaching $291 67
for care of room
31 75
for fuel
37 29 360 71
Amount carried forward . $6,869 37
5
TREASURER'S RETORT.
Amount brought forward
$6,869 37
MAIN-STREET MIXED SCHOOL.
Paid Miss Julia McDuffie for teaching
$280 00
for care of room
17 00
for fuel
29 24
326 24
HAVERHILL-STREET MIXED SCHOOL.
Paid Miss E. S. Foster for teaching .
$168 00
66 Lucy A. Harden for teaching 24 00
Anna Baldwin 66 36 00
for care of room 18 00
for fuel
21 12
267 12
$7,462 73
APPROPRIATION
$7,000 00
SCHOOL FUND
209 43
7,209 43
Overdrawn
$253 30
INCIDENTAL SCHOOL EXPENSES.
Paid Lewis Norris for labor on cellar, Woburn-street school-
house
$1 00
G. W. Batchelder for labor, Woburn-street school-house 2 20
Reuben Nichols 66 at Walnut-street 35 25
G. O. Batchelder for rent of land for Main-street school- house 10 00
E. H. Gowing for hooks and oil for High school-house 2 00
H. L. Cummings, express . 4 88
Citizens' Gas-Light Co. for gas for High School 43 10
E. Whitfield for teaching drawing 30 00
C. B. McIntire for cleaning Main-street school-house
2 00
J. B. Wilbur 66 Haverhill-street school- house . .
3 00
W. O. Haskell for erasers 3 31
D. P. Babb for cleaning school-house shed 2 00
Parker & McQuesten for brooms and brushes 2 75
C. B. McIntire for labor on school-houses 38 12
E. H. Gowing " High school-house 13 15
Lee & Shepard for geographies 153 35
Cyrus A. Cole for books for Preparatory High School .
16 84
Amount carried forward .
$362 95
6
TREASURER'S REPORT.
Amount brought forward $362 95
Paid Joseph L. Ross for ink-wells 3 15
Goldthwait, Snow & Knight, carpet for erasers 4 00
J. G. Hutchinson for labor at Lowell-street school-house 4 00
L. E. Gleason for books, chalk and ink for schools, 1870 36 86
W. O. Haskell for ink-wells 2 50
F. J. Bancroft, rent of organ for Preparatory High School 5 00
F. J. Bancroft, " Village Grammar School 5 00
Thompson, Bigelow & Brown for school-books 24 00
E. H. Gowing for labor and materials for High School 11 17
D. B. Brooks & Bros. for crayons 66 4 00
G. W. Walker & Co. for furnace grates 66
66 66 18 00
E. H. Brabrook for chairs 2 50 .
N. H. Turner for stock and labor on school-houses 3 75
J. N. Nichols for mending glass in Lowell-street school- . house 3 11
Jeremiah Flint for labor on school-houses 20 13
H. L Cummings, express . 6 80
G. W. Atkinson for pails, brooms, brushes, duster, rope and matches . 15 54
Warren Parker for repairs on school-house
80
C. B. McIntire for labor and materials for school-houses 12 92
T. Littlefield & Co. for stove for Woburn-street school- house . 40 00
T. Littlefield & Co., stove for Walnut-street school-house 30 00
T. Littlefield & Co. for repairs on stove for Walnut-street . school-house 10 00
T. Littlefield & Co. for repairs on stove, Woburn-street school-house 6 50
T. Littlefield & Co. for repairs on stoves and funnels for school-houses 16 00
L. E. Gleason for school-books 9 93
L. E. Gleason for crayons, ink, and erasers 11 64
Adrian Mertens, use of pump for schools 4 00
Adrian Mertens for repair of tables and chair
2 25
$676. 50
REPAIRS OF SCHOOL-HOUSES.
Paid C. C. Frost for labor and stock . · $119 50
Daniel Creesy, labor and stock for High school-house · 51 42
Daniel Creesy, " Walnut-street school-
house 5 08
Daniel Creesy for labor and stock for Woburn-street school-house 3 84
George H. Porter for repairs on school-houses .
4 00
Amount carried forward .
$183 84
1
7
TREASURER'S REPORT.
Amount brought forward . $183 84
Paid Nichols & McIntire for painting . 108 21
W. H. Bancroft for painting Lowell-street school-house 61 55
Nathan Bancroft for painting Union Hall 208 00
C. F. & H. K. White for repairs on Walnut-street school- house 61 34
N. H. Turner for repairs on school-houses 78 26
C. B. McIntire for labor 66 6 75
Joseph L. Ross for school furniture 95 50
W. M. Phillips for labor and stock for school-houses 82 60
W. H. Bancroft for glazing 14 28
Nathan Bancroft for labor and stock
37 00
J. C. Colson for slate preparation and labor on school- houses 21 00
W. H. Bancroft for painting High school-house 87 96
S. Harnden & Son for cabinet for High School 7 35
Bancroft & Temple for repairs on school-houses 5 50
Daniel Creesy 66 66
35 86
W. H. Bancroft for mending glass on school-houses . 5 50
1,100 50
APPROPRIATION
1,000 00
Overdrawn
$100 50
EXPENSES OF ALMSHOUSE.
INVENTORY OF PERSONAL PROPERTY AT THE ALMSHOUSE, MARCH 1, 1872.
Furniture
$276 54
Beds and bedding
224 65
Provisions
51 33
Stoves and fixtures .
79 25
Manure
65 00
2 horses
200 00
1 cow .
60 00
1 swine
20 00
2 carts
90 00
1 farm wagon .
90 00
1 horse-sled
25 00
1 light wagon and sleigh .
93 00
1 stone wagon
20 00
Amount carried forward '
$1,294 77
8
TREASURER'S REPORT.
Amount brought forward . $1,294 77
1 mowing machine . 75 00
Farming utensils . 151 00
Wood and coal 148 50
Cedar posts and lumber
15 00
Hay 112 00
17 fowls
12 75
Grain and meal
3 25
Produce
44 00
Bridge and bound stone .
20 00
Bills due for produce and labor
66
" " wood and lumber
219 00
Inventory, March 1, 1871
2,427 27
Inventory less than last year
$28 00
Cash for supplies .
724 16
$752 16
Deduct for repairs of buildings
$255 14
supplies for 192 travellers
120 96
376 10
Net expense of the poor at the Almshouse
$376 06
EXPENDED FOR POOR AT THE ALMSHOUSE.
Paid for groceries
$290 42
" provisions
247 42
" flour and bread
93 67
" grain and meal
195 28
" clothing
23 10
furniture .
33 00
blacksmith's bills
37 37
6 farming utensils
98 31 .
66 produce
79 11
66
stock
85 00
miscellaneous
69 85
coal and wood
$ 43
hired labor
52 75
repairs on buildings
255 14
salary of Superintendent
450 00
Frank B. Kimball for medical services 21 75
- $2,298 60
304 00
$2,399 27
9
TREASURER'S REPORT.
CREDITS AT THE ALMSHOUSE.
Received for stock sold $156 17
66 vagon sold .
75 00
wood sold 415 28
" labor done off the farm 664 40
widow Mary Dean's dower
20 00
of Silas and Ellen E. Dean towards support of widow Mary Dean . 78 00
for board of sundry persons
134 02
" produce sold .
31 57
cash for supplies
724 16 - $2,298 60
EXPENSES OF POOR OUT OF ALMSHOUSE.
Paid for supplies for Benjamin Weston
$203 76
widow Calvin Nichols
100 25
66 66 Thomas Wall 25 50
66
Catherine O'Keefe
10 00
66 William Pierce .
61 25
66 Joseph Bryant 132 30
66 66 Ivory Murray
61 54
66
" Sylvanus Blanchard 31 10
66 66 " Horatio G. Brown 27 80
66
66 Aaron McIntire .
24 49
" medical services for Joel Freeman's family 40 00
66
66 66 66 H. O. Bancroft . 1 50
Boston and Maine Railroad for tickets for paupers 2 80
$722 29
Net expenses of the poor at the Almshouse
377 06
Whole expense of the poor
$1,099 35
NAMES AND AGES OF INMATES AT ALMSHOUSE.
YEARS
Widow Mary Dean
88
John McIntire 75
Miss Caroline Wiley
65
Alpheus Austin
52
Jonas Damon (died Sept. 15, 1871)
.
78
Whole number of inmates during the year 5
Present number
4
Average number
44
10
TREASURER'S REPORT.
TOWN OFFICERS.
Paid C. B. McIntire, services as School Committee for 1870 $56 00
John Norwood, " Constable for 1870 15 00
John Norwood, 66 " Police Officer for 1870 25 00
N. H. Turner, 66 " Constable for.1870 12 00
Hiram Barrus, " School Committee for 1870 50 00
William L. Crowe, services as Constable 18 00 .
N. H. Turner, " Police .
00
John Norwood,
1871 3) 00
Charles Twced for services as Selectman, Assessor, and Overseer of the Poor 180 00
James A. Bancroft for services as Selectman, Assessor, and Overseer of the Poor 130 00 .
James A. Bancroft, Treasurer and Collector 300 00
W. J. Wightman for services as Selectman, Assessor, and Oversecr of the Poor 162 00
W. J. Wightman for services as Town Clerk 25 00
W. J. Wightman, recording births, deaths, and mar- riages 20 60
W. J. Wightman, recording other official records 12 00
W. J. Wightman, services, School Committee,'1870 18 00
$1,055 60
SELECTMEN'S OFFICE.
Paid William Proctor for rent $150 00
H. F. Parker for coal 9 50
Carter Beers for stationery 1 45
W. J. Wightman for stationery 9 55
W. J. Wightman, express . 2 50
$173 00
EXTRA HIGHWAY WORK.
Paid Reuben Nichols for removing snow, 1870 . $6 40
Henry Baker
from cisterns .
75
Reuben Nichols for labor on highway, well and cistern, 1870 .
131 70
Alfred Perkins for labor on highway, 1870 32 50
J. B. Lewis, Jr., for gravel for highway. 11 67
C. H. Moulton for labor on culvert on Woburn Street 22 75
C. H. Moulton “ “ " Parker Street 334 61
George Beasley " " 66 66 14 29
Charles Tweed for stone for culvert on Parker Street 2 75
William P. Kingman, labor on Haven Street 9 17
Dudley Melendy, labor on highway, 1869 1 15
Amount carried forward $567,74
11
TREASURER'S REPORT.
$567 74
Paid Amos Temple, labor on Mount-Vernon Street . $8 00
Herrick Batchelder, labor on bridge, Haverhill Street . 5 00
Gilman C. Gleason, " " highways, 1870 39 37 R. D. Wilkins for stone for culvert on High Street 222 30
Hiram Barrus for labor on Linden Street 6 60
S. Harnden for water-spout for Haven Street
C. H. Moulton for labor on Pleasant Street
28 67
S. Harnden 66 " Parker Street 9 00
25 00
R. C. Totten for blacksmith work .
18 82
Bancroft & Temple, lumber for District No. 2
17 35
A. P. Damon for sidewalk on Sanborn Street .
20 00
H. S. La Clair for gravel for District No. 4 6 10
A. T. Holden 6 66
3 60
George Parker for labor on Village Street 4 00
Emerson Smith " " " highways 235 00
George Beasley " " new street, at depot 114 00
C. H. Moulton " Main Street, near J. Frost's 33 10
George Beasley “ " highways 293 00
C. H. Moulton for clearing snow from sidewalks 3 00
Charles Tweed for labor and material for highways . ·178 61
James A. Bancroft for paying sundry persons for labor
on New Street at the depot . 225 91
$1,501 43
$2,069 17
GRADING HILL ON MAIN STREET.
APPROPRIATION
$500 00
Paid C. H. Moulton for labor
George Beasley "
98 75
Charles Tweed “
176 25
$500 00
DAMAGES FOR LAND TAKEN FOR HIGHWAYS.
PARKER STREET.
Paid Milton D. Kingman
$200 00
Henry Manley
50 00
Sylvester Harnden
350 00
600 00
UNION STREET.
Paid Mrs. Polly Smith
$300 00'
Joseph Spokesfield's estate 25 00
325 00
Amount carried forward
$925 00
Amount brought forward
5 00
S. Harnden 66 cor. Main and Pleasant Streets
$225 00
12
TREASURER'S REPORT.
Amount brought forward
$925 00
DAMAGES FOR LAND, &c., continued.
VILLAGE STREET.
Paid Etson Damen
150 00
HAVEN STREET.
Paid William P. Kingman · ·
150 00
PLEASANT STREET.
Paid Sylvester Harnden
$800 00
Mrs. A. L. Buxton
10 00
Emory B. Eames
4 00
864 00
NEW STREET WEST OF DEPOT.
Paid Edmund Eaton
$1,500 00
Thomas Sweetser 112 50
Edward Appleton 2,400 00
Alfred A. Prescott 700 00
William Proctor . 500 00
Edward Safford .
800 00
Thomas Gaffield
24 00
6,036 50
$8,125 50
REPAIR OF HIGHWAYS.
Paid Samuel Holbrook, surveyor in District No. 1 $671 95
King George, 66 66
2 802 12
King George for culvert on High Street, District No. 2 541 40 John G. Hutchinson, surveyor in District No. 3 427 00
Henry S. La Clair, 66 60
66
4
600 00
Jokeph L. Pratt, 66
66 60
5
390 10
C. H. Moulton, 66 66 6
6
565 00
Geo. Beasley, 66 66 66
6
61 46
$4,059 03
APPROPRIATION
4,000 00
Overdrawn
$59 03 .
STREET LAMPS.
Paid Daniel P. Spokesfield for lighting lamps $19 37
Citizens' Gas-Light Co. for gas 148 16
Charles Ballard for lighting lamps 19 00
T. B. Pratt for lamp and oil 3 04
Ames Gowing for " 66 42 00
John Pike for gas-pipe, lanterns and frames 50 99
B. F. Hebard for lamps and fluid 4 42
W. H. Bancroft for glazing lanterns and painting posts 2 20 - $289 18
TREASURER S REPORT. 13
Decoration of Soldiers' Graves $125 00
CEMETERY.
Paid Solon Bancroft, Treasurer of Trustces $850 00
LIBRARY.
Paid Francis II. Knight, Treasurer .
$500 00
PRINTING.
Paid Hollis & Gunn for Town, School and Library Reports $216 25
66 66 extra Library Reports 9 50
66 " Town Warrants 5 00
' programmes, cards & examination blanks, 24 00
H. C. Gray for assessor's notices 1 25
W. L. Crowe for Warrants for Town Mecting 2 50
N. H. Turner " 66 66 6 00
$264 50
MISCELLANEOUS EXPENSES.
Paid N. H. Turner for notifying Town Officers, 1870 . $11 00
G. W. Dean, ringing bell for Town Meetings & 4th of July 2 50
H. L. Cummings, express for town offices 10 20
Nathan Bancroft for care of town-flag 5 00
Peterson & Parker for covering stone for cistern and cess-pool 12 00
Franklin Fletcher for mortar for well on common . 2 00
G. C. Gleason for coffin stools for cemetery 4 50
J. Adams Wells for drain-pipe 25 00
C. C. Frost for building platform to well on Ash Street 7 00
H. S. La Clair for tending check-list 3 00
Garfield & Co. for painting guide-boards 10 00
Amasa Farrier for surveying, 1869 : 00
S. Harnden for watering troughs for pumps on common 6 25
N. W. Broad for repairs on hearse-house . 33 95
J. W. Spokesfield for ringing bell for 4th July, 1870-71 4 00
Lyceum-Hall Association for Hall for Town Mectings 40 00
N. H. Turner for notifying Town Officers . 5 50
Jonathan Frost for storage of guns and cleaning rooms 00
H. L. Cummings, express 1 85
H. L. Cummings, express drain-pipe and lanterns 3 50
John A. Blunt for iron and grates for culverts 8 36
W. H. Baker for drain-frame for Woburn Street 6 10
J. B. Leathe for revenue stamps 1 00
J. B. Lcathe for services on the History of the Town 100 71
W. J. Wightman, services on History of the Town : 65
W. J. Wightman, expenses to Lowell 3 30
W. J. Wightman, expenses, Malden Bridge 7 80
James A. Bancroft for surveying streets 15 00
$385 17
14
TREASURER'S REPORT.
ABATEMENT OF TAXES.
For the year 1868
$14 57
66 1869
64 76
1870
144 82
1871
180 99
$405 15
ANNUAL REPORT OF THE BOARD OF ENGINEERS.
THE Engineers take pleasure in reporting the apparatus in excellent order and good condition, with the exception of Hancock Engine, No. 2, which sadly needs painting, and a new hose carriage, as the hose- reel which we have been obliged to use with it (a little thing, formerly run with old No. 3) is entirely inadequate ; and for these two improve- ments we feel obliged to ask an appropriation.
Eagle Engine has been furnished with a new set of iron brakes, as we were so unfortunate as to break one of the old wooden ones at a fire in Wakefield. An opening has been made to the large cistern under the High School-house, which is all the added facility made the past year for a supply of water. We would seriously call the atten- tion of the town to the urgent necessity of a better supply of water.
The department has been called out to fires but four times the year past, three of which were in Wakefield.
April 8th. - To a fire in the woods belonging to Mr. Thos. Sweet- ser, near Wilmington line, which was checked with much labor.
June 15th. - In the night, at the burning of two stores in Wake- field.
June 23d. - At the burning of the Baptist Church in Wakefield, in the night, when the whole Department were called by a second alarm, and won themselves much credit, and the repeated thanks and ex- pressions of obligation from the citizens and fire department of that town.
December 23d. - At the burning of Mr. Lucius Beebe's stable, who, in a letter of thanks for the timely assistance rendered in saving so much of his property, generously presented Eagle Engine Company fifty dollars.
15
TREASURER'S REPORT.
The expenses of the Department the past year are as follows : -
Paid C. C. Cummings, services as Steward of Eagle Engine No. 4 . $50.00
66 C. H. Cox, care of hooks and ladders to May 1, 1871 . 5.00
C. H. Cox for wrench and oil 1.50
66 Members of Fire Department for services to May 1, '71 1,181.75
66 E. B. Eames for repairs on Eagle Engine No. 4. 1.00
Nathan Bancroft for cleaning Engine No. 3 3.00
Nathan Bancroft, services as steward, and repairs on Engine No. 2 29.00
C. A. Case for taking Hancock Engine from village to house . 2.00
66 A. Erickson for flag
15.00
H. E. Cox for drawing engines to fires 10.00
66 Hunneman & Co. sundry articles . 42 50
66 E. E. Smith for repairing Hancock Engine 26.50
66 Albert F. Allen for straps for Hose and Ladders 7.50
66
W. H. Bancroft for glazing at Eagle Engine House 1.80
" G A. Boyce for drawing Hook and Ladders from Wakefield 1.50
" Jonathan Frost for rent of land for engine house . 8.00
John A. Blunt for labor on Eagle Engine 8.50
" T. B. Pratt for oil, matches and pail 2.18
$1,396.73
APPROPRIATION
1.500.00
Not drawn
103.27
The three companies are all full, and under excellent discipline, and will do their best to merit the support of the town and the continued generous confidence and encouragement now given them by the citi- zens generally.
We would recommend an appropriation of fifteen hundred dollars, the same as last year, to run the Department the coming year.
All of which is respectfully submitted.
JAMES MCKAY,
WM. H. TEMPLE,
Engineers.
16
TREASURER'S REPORT.
STATE-AID ACCOUNT.
Paid Allen, Jules R.
$48 00
Berry, Daniel
48 00
Blanchard, Sylvanus
169 00
Buck, William
18 00
Carleton, George W. .
18 00
Davis, William W.
72 00
Emerson, Albert B.
40 00
Eaton, Moses F.
64 00
Farmer, Edwin
24 00
Goodwin, George F.
48 00
Hetler, Adam
48 00
Krook, Lambertus W.
36 00
Leathe, Charles B.
14 00
McAllister, Benjamin
72 00
Manning, Edwin
54 00
Mears, William
72 00
Monroe, Isaac
35 00
McDonald, William A.
48 00
Nichols, Everett E.
96 00
Pinkham, Orlando C.
54 00
Pinkham, Tobias
48 00
Robinson, John E. .
48 00
Stevens, Charles H.
48 00
Simes, George W. .
168 00
Weston, S. Nelson
96 00
Young, Charles O.
96 00
$1,582 00
SUMMARY OF EXPENSES AND RECEIPTS FOR THE CURRENT YEAR.
RECEIPTS.
Received for schools (appropriation)
$7,000 00
66
66 repair of school-houses (appropriation) 1,000 00
" ordinary charges 7,500 00
66 " highways
66
. 4,000 00
66
" interest
66
4,000 00
66
" Fire Department 66
66
. 1,500 00 500 00
66
" Cemetery
66
.
1,500 00
" grading hill on Main Street 66
500 00
66
State Tax
. 3,500 00
County Tax
1,424 25
66 overlay of taxes . 1,001 91
66
" School Fund
209 43
Amount carried forward
$33,635 59
.
.
66
" Public Library
17
TREASURER'S REPORT.
Amount brought forward
$33,635 59
Received for Corporation Tax
512 17
60
66 National-Bank Tax 373 46
66 school-books 30 58
66
66 rent of Union Hall
24 33
66
dog licenseș
103 24
66
66 auction license
2 00
. €
" lumber and iron sold
5 00
66
66 stone sold
12 00
66
lamp-post (of G. L. Smith)
25 00
66
tuition in schools
4 00
66
" rent of office (of J. B. Leathe)
40 00
66
" interest
390 00
66
State aid 1,700 00
$36,857 37
EXPENDITURES.
Paid for schools . $7,462 63
incidental school expenses . 676 50
repair of school-houses 1,100 50
66 supplies for Almshouse 724 16
66 poor out of the Almshouse
722 29
Town officers
1,055 60
66
highways, repairs
4,059 03
66 extra highway work
2,069 17
66 land damages
8,125 50
street lamps
289 18
66 miscellaneous
385 17
66
grading hill on Main Street
500 00
66
Trustees of Cemetery
850 00
66
" Library .
500 00
66
printing .
264 50
66 Fire Department
1,306 73
66 abatement of taxes
405 15
66 State Tax
3,500 00
66 County Tax
1,424 25
66
interest
3,949 65
66 State aid
1,582 00
Add for balance now due the Trustees of the Cemetery and
in the treasury .
650 00
$41,865 01
Deduct labor and land damages on new street at the depot, for which no appropriation was made
6,376 41
$35,488 60
Receipts more than expenses .
1,368 77
$36,857 37
·
--- $41,215 01
66 expenses of Selectmen's office
173 00
18
TREASURER'S REPORT.
As there is much difference of opinion in regard to the taxation of incomes, we have thought it would be well to present the following de- cision of the Supreme Court on that subject : -
" A case in the supreme court, involving the question of taxation of income in part derived from stock in trade used in business and taxed, has been recently de- cided, and the opinion is here given in full.
" WILCOX V. MIDDLESEX. Opinion of the Court.
" AMES, J .- The petitioner's complaint of the manner in which he has been taxed in the town of Medford, where he resides, is based entirely on the assumption that the income which he derives from his business, as a member of the firm, is de- rived from their 'stock in trade' legally taxable and actually taxed in the city of Boston. On that ground he claims that the tax upon his income is assessed in violation of that clause of the statute which provides that 'no income shall be taxed which is derived from property subject to taxation.' Gen. Stats., ch. 11 § 4.
"But it appears to us that the assumption on which the petitioner's case depends is a fallacy. The income from a profession, trade, or employment, which is taxa- ble under our system of laws, is an entirely different thing from the capital invested in the business or the stock of goods in the purchase of which the whole or part of such capital may have been expended. The income meant by the stat- ute is the income for the year, and is the result of the year's business. It is the net result of many combined influences : the use of the capital invested, the per- sonal labor and services of the members of the firm, the skill and ability with which they lay in, or from time to time renew, their stock, the carefulness and good judgment with which they sell and give credit, and the foresight and address with which they hold themselves prepared for the fluctuations and contingencies affecting the general commerce and business of the country. To express it in a more summary and comprehensive form, it is the creation of capital, industry and skill. The stock of goods that happened to be in the possession of the firm on the first day of May might be, and it is perfectly fair to assume would be, in the ordinary course of business for the most part sold out and replaced by another stock ; and in the course of the year this operation might be many times repeated. The income to which the statute refers does not mean merely the profits derived from the sale of the goods that happened to be on hand at the date of the tax, but the profits derived from the dealings and business of the firm for the year. It would not relieve the petitioner from any part of his tax, though it should be found that the goods on hand at the date of the tax had yielded no profit whatever, and had coutributed absolutely nothing toward making up the sum which he reported to the assessors as his income from that business. It certainly is among possibili- ties that the business for the first part of the year may have been conducted and the entire stock on hand on the first day of May may have been sold at a loss, and yet that a favorable change in the markets at a later period may have overbalanced this loss, and made the result of the whole year a profitable one. And even if it could be said that the ' stock' of the firm taxable in Boston is meant by the statute to include the whole amount of the capital invested in its business, yet the profits of the business depend upon many elements, and are affected by many causes other than the mere use of capital. The tax which has been assessed upon the peti-
19
TREASURER'S REPORT.
tioner is not for an income derived from specific goods and merchandise ; but for an income derived from the business of dealing commercially in the like goods and merchandise with such a degree of skill, judgment and good fortune, that his share of the year's profits amounts to the sum which he returned as his income from business. We cannot doubt that this tax is allowed and justified by the laws of the State, and we see no reason for holding that the petitioner has been over- taxed.
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