Town of Westhampton annual report 1911, Part 1

Author: Westhampton (Mass.)
Publication date: 1911
Publisher: Westhampton (Mass.)
Number of Pages: 40


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Part 1


Westhampton, Mass. Annual Reports


AMPTON


F


L


ASS.


INCORP


1778


HOTEY


9


TE


1911


ANNUAL REPORT


OF THE


TOWN OFFICERS


OF THE TOWN OF


WESTHAMPTON, MASS.


FOR THE


Year Ending February 1, 1911


ENTERPRISE PRINTING CO. EASTHAMPTON, MASS.


TOWN CLERK'S REPORT


BIRTHS - 1910


1910


Christine Adelaide Seymour.


) Jan. 9. 2 18. Violet Elsie Attwood.


3 Mar. 18. Ruby Belle Delisle.


2 June 22. Olive Rowena Williams.


5 24. Olive Madeline Blakesley.


4 Oct. 3. Laura Ellen Hayden.


31. Florence Mary Weeks.


8Nov. 19. Hazel Vera Hathaway.


9


23. Ethel Ellouise Cole.


BIRTHS IN RECENT YEARS


'05


'06


'07


'08


'09


6


4


12


8


8


MARRIAGES


.


1910


/ Jan. 27.


Harry A. Blakesley, Cora E. Eaton.


4


2 Oct. 27.


Frank Foucha, Attalie B. Pelton.


3 Oct. 29. Alpheus Hall, Rosa N. Lambson.


MARRIAGES IN RECENT YEARS


'05


'06


'07 .


'08


'09


2


4


5


1


2


19,0


DEATHS-1910


/ Mar. 5. Horace Rhoades


80 -:- ()


2


7. Harriet Shepard


75-6-0


3


15. Orville Flint


72-6-0


4 Aug. 6. Henry M. Parsons


82-10-23


DEATHS IN RECENT YEARS


'05


'06


'07


'08


'09


10


5


12


10


5


Causes of Death :- Exhaustion following attack of diar- rhœa 1, Bronchial Asthma 1, Arterio-Sclerosis 2.


DOGS LICENSED, 1910


W. R. Lyman (3)


Mar. 8 G. A. Witherell Apr. 28


Orville Flint


17 Lura Dodge 30


I. O. Shaw


24 H. L. Dodge 30


F. W. Blakesley


24 E. H. Montague 30


5


A. L. Snow


29


Geo. Coleman


30


Evelyn Hathaway


29


A. D Montague


May 4


M. G. Crandell


30 Franklin Hathaway 4


Mary A. Lyman


30 Julius Billioux 10


S. A. Rust 30


O. W. Bartlett 19


G. L. Hathaway


31 Cullen B. Vining


19


A. L. Hathaway


31


B. C. Messenger


20


E. J. Hathaway


31 Elmer Lyman


20


Mrs. F. Lyman


31


A. S. Bridgman


24


Alger R. Loud


31 H. M. Clapp


June 6


E. B. Clapp


31


A. D. Rice


21


Earl Connery


Apr. 2


Levi Burt


28


T. Collier


2


F. Howard


27


Chas. G. Loud


2


Almon Benson


Aug. 20


Geo. W. Graves (3)


2


E. W. Payson (2) 31


Chas T. Williams


2 O. C. Bartlett Sept. 10


H. S. Ives


12


Nathan Damon 21


A. E Delisle, Jr.


14


Mrs. E. C. Blakesley 22


Olie N. Cole (2)


14 Peter Boucher 23


C. A. Bartlett


15 Joseph Poudrier 23


Albert Delisle 18


F. Gillett


27


Mrs. A. J. Griffin


22 N. H. Boyer


Oct. 1


L. W. Clapp


23 Phil. Gosselin 6


J. H. Kingsley


26 Geo. N. Damon 15


Allen Bluto


28 Dr. Roy Peck


Nov. 7



FINANCIAL STATEMENT


F. A. Loud in account with Town of Westhampto DR.


To cash received for 6 mos. ending June 1, 1910 For license of 45 dogs at $2.00 $90 00


66


66


2


· 5.00


10 00-$100 00


CR.


By clerk's fees 47 dogs at 20 cents 9 40


By cash paid County Treasurer 90 60-$100 00


DR.


To cash received for 6 mos. ending Dec. 1, 1910


For license of 16 dogs at $2.00 32 00


1 dog 5.00 5 00- $37 00


CR.


By clerk's fees, 17 dogs at 20 cents 3 40


By cash paid County Treasurer 33 60- $37 00


Respectfully submitted,


FRANCIS A LOUD, Clerk


Westhampton, Feb. 1, 1911


I have examined the report of the Town Clerk and find it correct.


HENRY MILLER CLAPP. Auditor


TREASURER'S REPORT


FOR THE YEAR ENDING FEB. 1, 1911


DR.


Balance from last year $2,946 18


High School tuition, special cases 305 00


Industrial School 402 50


Inspection of animals 8 25


Easth'pton School Dept., Loudville sch'] 104 45


A. G. Jewett, int. on Wright fund 25 00


Levi Burt, Collector, interest 14 02


Trustees of Whiting Street fund


70 00


Gertrude M. and Burton C. Messenger,


interest on Thayer and Wright funds 61 26 Northampton, bal. on Loudville school 20 23


Corporation tax


17 43


National Bank tax


160 68


State Aid


144 00


Highway Loan fund


450 00


Interest on Deposits


11 83


Dog fund 97 75


High School tuition, special cases 297 50


Income of Mass. School fund 1,288 42


Interest on M. G. Strong fund


8


Interest on O. C. Bridgman fund 18 91


66 Wright fund in bank 10 39


A. D. Montague, Collector, interest 10 77-$6,468 34 Amount of assessment 3,854 46


$10,322 80


CR.


By paid orders of Selectmen


$5,313 98 66 66 " School Committee 2,582 68


Balance due on 1909 taxes


142 28


66 “ 1910


629 62


66 in Treasurer's hands 1,654 24-$10,322 80


This report shows a balance in the town's favor of $2,426.14, of which $2,168.30 is school money.


Respectfully submitted,


A. K. CHAPMAN, Treasurer


Westhampton, Feb 1, 1911


I have examined the accounts of the Treasurer and find them correct, showing disbursements to the amount of seven thousand, eight hundred ninety-six dollars and sixty-six cents ($7,986.66) for which vouchers are on file, and a bal- ance of cash on hand of one thousand, six hundred fifty-four dollars and twenty four cents ($1,654.24). Due from Col- lector A. D. Montague. 1909 taxes, one hundred forty two dollars and twenty-eight cents ($142.28). Due from said Collector, 1910 taxes, six hundred twenty-nine dollas, sixty- two cents ($629 62).


HENRY MILLER CLAPP, Auditor


SELECTMEN'S REPORT


LEVI BURT, SURVEYOR


SNOW BILL


Levi Burt


$2 50


B C. Messenger


4 00


H. M Clapp


1 00-


$7 50


HIGHWAY


Levi Burt


129 25


126 feet plank


2 72


5 gallons paint


4 75


75 feet plank


1 50


Spikes


73


C. A Bartlett


47 62


Forbes & Hatch, tile


17 20


C. A. Loud. 28 ft. pine


70


F. A. Blakesley


16 00


Railing and posts


7 27


Albert Delisle


4 00


B. C. Messenger


3 40


10


Almon Benson


13 00


Nelson Boyer


4 25


E. Connelly


4 50


· H. C. Carrington


75


Orville Flint


30


David Gaitenby


1 50


Manly Blakesley


1 50


M. K. Parsons


9 50


G. H. Batchelder, shovels and picks King drags


9 00


4 90-$ 284 34


$291 84


IRON BRIDGE


Canton Bridge Co. 350 00


C. N. Loud, labor and lumber 38 60


D. S. Bridgman, cartage 13 00


A. D. Rice 3 00- 404 60


A. D. MONTAGUE, SURVEYOR


Ira Aldrich 6 30


D. S. Bridgman, 120 ft. lumber 2 40


A. L. Hathaway 9 16


George L. Hathaway


22 69


E. J. Hathaway


9 18


Frank Hathaway


13 60


Fred Hathaway 1 50


Howard Thayer


3 15


Theodore Hall


1 50


11


Will Kingsley


75


Nelson Boyer


9 00


L. W. Clapp


9 25


C. G. Loud


1 00


I. O. Shaw


17 17


Ernest Shaw


4 50


A. D. Montague


79 40


926 ft. lumber


18 52


Tile


3 50


Dynamite and fuse


1 30


E. H. Montague


32 00- $245 87


P. A. CONNERY, SURVEYOR


P A. Connery


93 50


A. T Edwards


47 20


G. W. Graves


41 05


M. G. Crandall


15 90


Albert Delisle


5 00


Jo Pudding


9 00


C. S. Bartlett


3 50


A. Hall


2 75


A. I). Rice


3 50


W. R. Lyman


8 00


E. Connelly


2 50


Claude Seymour


6 00


L. E Keeler


22 00


Aaron Fisher


4 00


Emerson Gorham


5 00- $268 90


12


TOWN OFFICERS


A. K. Chapman, Treasurer $50 00


Election Officer


2 00-


$52 00


F. A. Loud, Clerk 15 00


Sealer


5 00


Registrar


6 CO


Elector


4 00


Recording births and mar-


riages


8 00-


38 00


H. M. Clapp, Auditor


A. D. Rice, Assessor


33 50


Selectman


18 00


Registrar Overseer of Poor


1 50


65 00


D. S. Bridgman, Assessor


30 00


Selectman


8 00-


38 00


Levi Burt, Assessor


33 00


Selectman


10 50


Registrar


3 .00


Collector, 1908


18 56-


65 06


A. D. Montague, Collector 1910


60 00-


60 00


A. T. Edwards, Cattle Inspector


16 50


Meat


18 25


Quarantine


5 25- 40 00


C. G. Loud, Meat Inspector


33 50-


33 50


G. E. Knight, Comstable Librarian


6 00


25 00


Sexton


2 50- 33 50


5 00- 5 00


3 00


13


H. C. Carrington, Janitor hall


4 37- 4 37


$425 43


POOR


John Gravlin


99 50


F. Hayden


10 00-


109 50


Board of Health


7 00-


7 00


State Aid


136 00-


136 00


Street and Wright funds


211 10-


211 10


TAXES


State tax


385 00


County tax


387 33


Discount


143 12


Abatements


14 00


Thayer fund


24 00- $953 45


STATE ROAD


Frank Hathaway


9 60


Fred Hathaway


9 60


Arthur Arcouette


3 20


Philip Arcouette


3 20


E. W. Payson


9 60


H. J. Payson


16 00


Harry Crandall


14 40


Burt Weeks


14 40


William Morrill


12 80


Evelyn Hathaway


12 75


14


M. G. Crandall


24 00


Edward Connelly


14 40


Frank Niles


16 00


Ernest Shaw


9 60


Peter Boucher


14 40


James Coleman


15 20


Nelson Boyer


14 40


Floyd Boyer


13 50


I. O. Shaw


12 80


E. W. Payson


4 80


Albert Delisle


8 80


Philip Rust


5 00


Charles Thompson


4 80


H. L. Dodge


24 00


I. O. Shaw


20 00


M. K. Parsons


20 00


G. W. Graves


20 00


B. C. Messenger


20 00


F. D. Bridgman


20 00


Aaron Fisher


16 00


C. G. Loud


20 00


Alice Benson


20 00


A. T. Edwards


20 00


F. W. Blakesley


20 00


Orville Flint


9 60


E. H. Montague


16 00


C. A. Bartlett


23 20


Levi Burt


53 00


D. S. Bridgman


49 00


15


Mary Lyman


21 00


P. A. Connery


16 00


A. D. Rice


25 00


F. W. Blakesly


8 00


David Gaitenby


3 20


E. Connelly


3 20


Manly Blakesly


3 10


C. A. Bartlett


8 00


B. C. Messenger


8 00


Levi Burt


12 00


A. D. Rice


4 00


Henry Goodbur, bound stones


3 00


Cartage and freight


2 72- $751 37


TOWN HALL REPAIRS


Kinnear & Gager Co., ceiling .


115 00


G. H. Batchelder, paint 17 36


J. M. Pierce 66


15 30


Charles Stickney, painting


21 75


Levi Burt 66


12 00


Team and telephone


1 35


A. D. Rice, painting


5 50-


$188 26


G. H Batchelder, Insurance hall


23 10


23 10


Office, Bank & Library Co., Steel Vault case 105 00


Freight and cartage


2 45-


107 45


W. & L. E. Gurley, weights and measures 34 59 Boston Nickel Plating Co. 8 55- 43 14


16


Safe for Treasurer 45 00


6 Clerk


95 00


Cartage


5 50


145 50


Perambulating Town lines


17 00


17 00


Smith Agricultural School


611 43-


611 43


G. H. Batchelder, Street Lights


25 00


66 66 66 Oil and Gasoline


12 01-


37 01


MISCELLANEOUS


District Court 14 48


Enterprise Printing Co. 29 05


Westhampton Water Co., tub and cemet'y 15 00


B. P. Murphy, printing 3 95


District Court 10 43


Clark Scholarship fund, Board of Foreign Missions 42 00


Cecil T. Bagnall, stationery 9 98


E. W. Kingsley, O. W. Bridgman fund for cemetery 37 82


E. W. Kingsley, M. Strong fund for cem- etery 3 77


A. W. Brownell, schedules and abatement book 7 55


C. T. Bagnall, 1,000 Town Orders 3 00


Express 40


James R. Clapp, Dog fund for Library 84 67


R. W. Lyman, transfers of property 2 25


Easthampton celebration 25 00


12


D. S. Bridgman, plow points and express 1 50


A. D. Rice, postage 1 00


Levi Burt, telephone and express 45


J. A. Sullivan, barbed wire 2 38


James R. Clapp, Thayer fund for parish


24 00 3 25


F. A. Loud, stationery and postage


66 express 2 65


A. K. Chapman, postage 1 95


Smith bill 3 50


E. W. Kingsiey, mowing cemetery 6 00- $336 03


RECAPITULATION


Town Officers


396 06


Highways


806 61


State Highway


751 37


Iron Bridge


404 60


Safes 145 50


Smith Agricultural School


611 43


Town Hall Repairs


192 63


Insurance on Hall


23 10


Steel Vault Case


107 45


Support of Poor


109 50


Weights and Measures for Sealer


43 14


Street Lamps


37 01


State Aid


136 00


Street and Wright funds


211 10


Perambulating town lines


17 00


Board of Health


7 00


18


State tax


385 00


County tax


387 33


Discount on taxes


143 12


Thayer fund


24 00


Abatements


14 00


Miscellaneous


361 03


Total Selectmen's orders


$5,313 98


School Committee's orders


2,582 68


$7,896 66


Balance Feb. 1, 1910


2,946 18


Assessment


3,854 46


From Treasurer's book


3,522 16-$10,322 80


Balance Feb. 1, 1911


2,426 14


D. S. BRIDGMAN, ) Selectmen


LEVI BURT, of


A. D. RICE, Westhampton


Westhampton, Feb. 1, 1911


I have examined the accounts of the Selectmen and find that they have drawn orders and have vouchers to the amount of five thousand, three hundred thirteen dollars and ninety-eight cents ($5,313.98.)


HENRY MILLER CLAPP, Auditor


ASSESSORS' REPORT


Real Estate Valuation


$191,515 00


Personal Estate 66


51,823 00


Total valuation


$243,338 00


Tax rate $15.00 per $1,000.00


Real Estate tax


2,872 97


Personal Estate tax


777 49


Polls


204 00-$ 3,854 46


TAX LEVY


State tax


385 00


County tax


387 33


Highways


1,100 00


Schools


1,000 00


Town Officers


300 00


Discount on taxes


150 00


Support of poor


200 00


Repairs Town Hall


150 00


Contingent


150 00


Overlayings


32 13- $3,854 46


20


Horses assessed


156


Cows


334


Other than Cows


145


Sheep


1


Swine


56


Fowls


807


D. S. BRIDGMAN, Assessors LEVI BURT, of A. D. RICE, S Westhampton


REPORT


OF THE


Westhampton Cemetery Association


RESOURCES


Dividend from Easthampton Savings Bank $19 76 6 6 Northampton 66 17 31


Rec'd int. from Oliver C. Bridgman fund 41 59 66 Town, mowing cemetery 6 00


Balance last year


2 24-$86 90


EXPENDITURES


Labor and team 38 00


Fertilizer and grass seed 8 55


Lime, etc.,


1 70-$48 25


Balance Feb 1911


38 65


Received from Mr. E. C. Bridgman of N. Y. City $100.00, which has been added to the fund.


REPORT


OF THE


Westhampton Library Committee


Balance from 1910 159 04


RESOURCES


Dog fund


84 67


Interest from permanent fund 36 00-$279 71


EXPENSES


Expended for new books and magazines 155 99


$123 72


Balance in treasury Number of books in library 3,256 66 66 66 117


added in 1910


Magazines taken


1 1


REV. H. S. IVES. MRS. E. B. CLAPP. A. D. MONTAGUE,


Library Committee


S


REPORT


OF THE


JOINT SCHOOL BOARD


TO THE DISTRICT COMPRISING THE TOWNS OF EASTHAMP- TON, SOUTHAMPTON AND WESTHAMPTON, FOR THE YEAR ENDING JUNE 30, 1910 :


Received from the State Treasurer $500 00 Credited to Superintendent's salary : Southampton 187 50


Westhampton


Credited to towns of district in proportion to each town's share of superintendent's time:


112 50-$300 00


24


Southampton Westhampton 75 00-200 00-$500 00


126 00


Received from towns of district


on same basis as above : Town of Southampton's share '


of Superintendent's salary 315 00


Town of Westhampton's share of Superintendent's salary 225 00


Paid superintendent's salary


for year ending June 30, 1910 $1,600 00


Net cost to Easthampton


1,000 00


Net cost to Southampton 62 50


Net cost to Westhampton


37 50


FRANZ WILLER, Chm., Joint C. N. LOUD, Secretary, { Committee


REPORT


OF THE.


SCHOOL COMMITTEE


STATEMENT OF SCHOOLS, TEACHERS EM- PLOYED, ETC.


CENTER SCHOOL


Ruth J. Bridgman


23


Total membership Average


19.1


66 attendance


18


Per cent of attendance


93.9


No. over 15 years


1


60 under 5 66


1


66 between 7 and 14


17


66 weeks school 34


The record of attendance.this year has been remarkably good.


26


Not absent during the year : Charles Burt, Louise Clapp. Marion Clapp, Raymond Hathaway, Mary Kingsley (two terms). Absent but one day, Henry Hathaway. Not tardy during year, Lillian Clapp, Marion Clapp, Frances Loud, John Hathaway, Joseph Hathaway, Winnie Hathaway, Howard Loud (one term). Tardy only once, Henry Hatha- way, Evelyn Hathaway. Charles Burt, George Burt, Louise Clapp


NORTHEAST SCHOOL


Flora E. Torrey


Total membership


Average 6 12


11.30


attendance 10.14


Per cent of attendance


94


No. of pupils over 15


0


under 5


between 7 and 14 years 11


weeks school 34


Fay Montague has lost but one day during the year, and has had no tardy mark. Edward Montague, Henry and Mabel Bridgman have not had a tardy mark.


A coat of paint is very much needed on this schoolhouse and there will also be several repairs that will have to be made another year.


But one person in this district has visited the school dur- ing the year, and you can hardly expect a teacher to take as


27


much interest in the school if you do not, as she otherwise would.


NORTHWEST SCHOOL Marion E. Lyman


Total membership


14


Average 66


13.15


66 attendance 11.78


Per cent of


90


No. of pupils over 15 years


66 .6 66 under 5 0


66 66 66 between 7 and 14 years 12


66 weeks school 34


Emily Hathaway has not been absent or tardy for the year. Myron Hathaway and Marion Williams have not been tardy. Raymond Howard and Arnold Williams, Wil- bur and Walter Hathaway have but one tardy mark each for the year.


Although this schoolhouse is nearly a mile from any of the families in this district, some member of each family has visited the school during the year, and in several cases both of the parents have visited the school during the year, and over forty names of visitors are recorded.


LOUDVILLE


Mary C. Powers


Total membership Average 66


18.6%


19


28


Average attendance


17.2


Per cent of 66


92


No. of pupils over 15 years


No. of pupils under 5 0


6 66


between 7 and 14 years 17


66 66 weeks school 36


Elgie Parsons was not absent or tardy during the year. Margaret Connolly, Ruth Dickinson and Lillian Graves were not absent or tardy for two terms.


This schoolhouse will need many repairs and ought to be painted inside and outside, and we hope to do this another year.


SOUTH SCHOOL Ethelwyn Clarke


Total membership


11


Average 60


16


66 attendance 14.5


Per cent of 66 90


No. pupils over 15 years


1


66 66 under 5 " 0


66 " between 7 and 14 13


. . weeks school 34


There has been no damage done to this schoolhouse the past year by parties outside the school, which is something very uncommon, as we usually have several window lights to put in and in several instances the whole sash has been broken out.


29.


EXPENSES


Teachers' salaries


$1,551 75


Northampton tuition


300 00


Easthampton . 6


97 50


60 school supplies, etc.


134 63


66 superintendent's salary


37 50


60 Loudville school


24 60


Springfield tuition


60 00


Alma J. Bridgman, music


90 00


Fuel


49 75


Water rent


6 00


Janitors


52 25


Repairs


76 95


Transportation of pupils


8 00


M. F. Taintor, clocks


9 00


Dr. C. T. Cobb, medical inspection


21 00


H. J. Porter, lead and oil


12 75


F. D. Bridgman, services 1909 and 1910


6 00


A. D Montague . 6 1910 and 1911


8 00


C. N. Loud, 125 days, 1909 and 1910


30 00


Sundries


7 00


$2,582 68


RESOURCES


Balance from last year


$1,735 38


Town appropriation 1,000 00


Mass. State School fund


1,288 42


30


305 00


High School tuition 66 66


297 50


1909 Northampton tuition


104 45


66


20 23


$4,750 98


Expenditures


2,582 68


Balance


$2,168 30


Respectfully submitted,


A. D. MONTAGUE, F. D. BRIDGMAN, CHAS. N. LOUD,


School Committee


Westhampton, Feb. 1, 1911


I have examined the accounts of the School Committee and find that they have drawn orders, and have vouchers for the same, to the amount of two thousand five hundred aud eighty two dollars and sixty-eight cents ($2,582.68).


HENRY MILLER CLAPP, Auditor


REPORT


OF THE


Superintendent of Schools


To the School Committee: Gentlemen :-


I respectfully submit the annual report of the Superin- tendent of Schools for the past school year.


At the opening of the schools in September there were several changes in the list of teachers. The new teachers are : Miss Ella B Townsend at the Hill school, Miss Ethel E. Jordan at the South school, and Miss Edith E Grant at the Northeast school.


The work of the schools in general has been good. It is always true that the better the attendance, the better work the teacher can do In most cases the number of children in each class is small, and if one or two are absent, it really de- lays the progress of the whole class. When the children that have been absent return, it is necessary to go over the


32


same ground again. It frequently happens when tests are given that one or two members of a class cannot do the work, and the teacher explains that the children have been absent. Of course absences are many times unavoidable be- cause of sickness, but at other times parents can help the work of the school by seeing that the children are present when it is possible.


LOUDVILLE


According to agreement the school in Loudville is under the control of the Westhampton school committee, and the annual expense of maintaining the school is divided among the towns of Northampton, Easthampton, and Westhamp- ton in proportion to the number of days of attendance by the pupils of the three towns. The following report shows the number of days of attendance from each town, and each town's share of the expense of maintaining the school.


DAYS OF ATTENDANCE FOR 1909-1910


Westhampton 12843


Northampton


825


Easthampton 6343


2,744


The cost of the school for the year was as follows:


Teacher's salary $387 00 Cost of music 19 13


Janitor 10 00


33


Share of cost of Superintendent 6 25


$422 38


Deduct amount received from state children in


Southampton 22 50


$399 88


Westhampton's share of expense


187 19


Northampton's 66 66


120 23


Easthampton's 66


92 46


Respectfully submitted,


W. D. MILLER


ARTICLES


IN THE


Warrant for Annual Meeting, March 6, 1911


Article 1. To choose a Moderator.


Art. 2. To choose a Town Clerk.


Art. 3. To hear and act on all reports presented at said meeting.


Art. 4. To choose all necessary Town Officers to serve the town the ensuing year.


Art. 5. To vote "Yes" or "No" on the question, "Shall license be granted for the sale of intoxicating liquors in this town.


Art. 6. To see what action the town will take in regard to the provisions of Chap. 470, Acts of 1902.


Art. 7. To take any action in regard to the lighting and heating of the town hall.


Art. 8. To raise and appropriate such sums of money as may be necessary to defray town charges the ensuing year.


Art. 9. To take action in regard to the collection of taxes.


Art. 10. To see if the town will authorize its Treasurer to borrow money to meet current expenses in anticipation of taxes.





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