City Officers and the Annual Reports to the City Council of Newburyport 1884, Part 2

Author: City of Newburyport
Publication date: 1884
Publisher:
Number of Pages: 372


USA > Massachusetts > Essex County > Newburyport > City Officers and the Annual Reports to the City Council of Newburyport 1884 > Part 2


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POLICE.


The efficiency of the police department I do not question; its magnitude is beyond all reason. With- in a decade it has increased from nine to twenty- eight-an increase of nearly twenty men-and that


27 .


INAUGURAL ADDRESS.


too without any such proportionate increase in law- lessness and crime as would be indicated by this aug- mented force. I speak what I know when I say that life or limb or property in this city is in no greater jeopardy now than ten years ago; and I believe that the sentiment is unanimous, that an immediate and radical reduction shall take place in this unnecessary number of men, who now do police duty in this city. Within the period named, the expense of this depart- ment has increased from about $8,000 to about $19,000-an expense which imposes a burdensome and unjust tax upon our citizens, and one which can- not be complacently borne. I am aware that it is the duty of every organized community to maintain strict police regulations,-that every citizen has a right to demand that he shall be properly and adequately pro- tected in his person and his property; and in estab- lishing a police force it should be strictly limited to this necessity, and no other consideration should control.


I would therefore recommend that you carefully consider what the necessities of the city are in this regard, and remove this very just evil complained of by reducing the police force to the smallest number consistent with its efficiency.


LIQUOR QUESTION.


The city has voted license by a decisive majority


28


INAUGURAL ADDRESS.


that determines the duty of the city government under the statutes in this respect. The number of licenses to be issued is a matter for your judgment, as also the license fee. You are not required to license all applicants. You have a moral duty to license none who abuse its privileges or those who pursue the sale of intoxicants under such conditions as largely to increase its evils and extend its baneful effects. I believe the sale of intoxicants should be restricted within the narrowest compass. I am keenly sensible of its great evil. I know the habit of intemperance is a growing one. I fully realize its magnitude and its formidable menace to our civiliza- tion. I know from my experience in my profession how largely it is responsible as a cause in the annals of crime. The problem presented by the evils attend- ing the liquor traffic is destined to be an important one in national affairs, as it is now in state and munic- ipal. While I am not idealist enough to believe that the sale of intoxicating liquors can ever be entirely suppressed, I do believe it can be placed under such restrictions as to do a minimum of harm. I shall be glad to see the time when the moral sense of the com- munity has been educated to the point of enforcing the liquor law with the same rigid severity with which it enforces the law against other crimes. I would therefore recommend a rigid enforcement of the license law this year, and especially in this regard the


29


INAUGURAL ADDRESS.


law prohibiting sales upon the Lord's day, and sales to minors, with their incalculable evils.


POOR DEPARTMENT.


The expenses of this department is of necessity large. The annual appropriation approximates $14,000, and the past year the expense is in excess of the average, but we can congratulate ourselves in the efficiency of the overseers of the poor, and feel assured that in their hands everything necessary to the success of the department will be faithfully done as far as their present conveniences and facilities will permit; and this brings me to speak of the present almshouse buildings and their conveniences, or rather, the lack of them.


The attention of previous city governments has been directed for a series of years to the necessity of a new almshouse. In presenting this question to your consideration now, I cannot too strongly urge upon you the imperative necessity of having this matter finally and decisively settled. It is demanded by every consideration of economy, of convenience, and even of humanity. The present buildings, con- structed during the last century, are grossly inade- quate to the increasing necessities of the present time. They are deficient in every essential which modern enlightenment demands as necessary and desirable- in sanitary arrangements, in the proper care of the


30


INAUGURAL ADDRESS.


sick and the insane, in precautions against fire, in case of fire, and in the proper distribution of its inmates, and in many other ways which impair its usefulness as a retreat for the homeless and friend- less, and also its proper and efficient management. As an economic measure I would not at this time recommend a change, were it not for the fact that the Horton fund, with its accumulations, together with the value of the present property, would be amply sufficient to supply all that is needful in this regard, and result in a considerable annual saving to the city. In your action upon this question, there- fore, I would earnestly recommend that you consider whether it is not possible in some way to bring about this needful change and solve this difficult and vexed problem. Before dismissing this question I would suggest for your consideration whether in the absence of proper hospital accommodations at the almshouse, it would not be wise for the city to support at least one bed in the Anna Jaques Hospital. This could be done at a small annual expense, and the convenience thus assured would result profitably to the city's interest. While I do not recommend this course, I present it as a proper subject for your consideration.


HIGHWAYS.


The appropriation for the highway department was $3,000, the expenditures exceeded $6,000, making an


31


INAUGURAL ADDRESS.


excess or overdraft of $3,000. I think this depart- ment like others should keep reasonably within the limits of the amount appropriated therefor. The im- portance of having the streets of the city in good con- dition is admitted. I understand that towns and cities are charged by law with the duty of keeping their roads and ways in good repair, and made respon- sible in damages for all injuries to person and prop- erty, arising from any neglect in this regard, hence the necessity of well kept roads, safe and convenient for public travel. In this department, more perhaps than in others, there are opportunities for extrava- gance and unnecessary expense. It is necessary to employ a considerable force of men at all times, and it is a matter requiring constant vigilance and sound judgment to limit the force to the actual necessities of the city, and to keep the same properly employed. Great care and discrimination is necessary in so apportioning the work, that only the needful part shall be done and not too much which simply im- proves without being fairly necessary. The high- ways are now in good condition. The paving of Merrimac street has been extended to a point near the Eastern Railroad Bridge. It was a much needed work, and its public use as a highway is greatly facil- itated thereby. During the past few years nearly $20,000 has been expended in paving, though in some respects this is not a large sum, it is large for a city


32


INAUGURAL ADDRESS.


like ours where the valuation is substantially station- ary and new enterprises and new wealth do not come in to increase our prosperity, and lighten our burdens by distributing the assessed tax upon an increased population and larger property interests. It would seem then that for this year at least work of paving might be discontinued and thereby make a consid- erable saving to the city. Economy is an important issue of the day, and I would suggest that in making your appropriations for this department, great care should be exercised in fixing the amount, and when once fixed, its expenditure should be carefully scruti- nized, and on no account exceeded without strong and imperative reasons therefor.


SCHOOLS.


The present condition of our schools is most en- couraging. We have always had a reputation for ex- cellent common schools, a reputation which the high worth and success of many of the graduates well at- tests. It is a fundamental duty of society to support certain grades of school-a duty recognized in the right of taxation, and a conviction deeply planted in the minds of the people. How far, and to what ex- tent, schools of the higher grade should be a charge upon the general public and supported by general taxation, is a question that has occupied considerable attention of late. It has taken no definite shape yet,


33


INAUGURAL ADDRESS.


and perhaps at this time needs no discussion here. We appropriate more money yearly for our schools than for any other department of our city. It is well we do so, for here we reap the best results for the money expended, and prepare and train those who are to be our successors in life. During the past year, and in succeeding years, the expense of this de- partment will be somewhat increased, owing to the law relating to free text books, which imposes upon the city the duty of furnishing to the pupils books as well as teachers and school-houses. The expense this year was nearly $3,000, but will not average that in the future. We have no direct control of the schools, and consequently our power therein for good or bad is limited; but I would invite your attention to the expediency of recommending to the school board the necessity of greater economy in their department. It is well known that owing to the establishment of the Parochial school a large number, aggregating over six hundred children, were withdrawn from the public schools. It was confidently expected that a large decrease in school attendance would result in a reduction of the working force of teachers, and the consolidation of some schools. This was not done. Perhaps it was impossible or inexpedient. I thought, however, it might be brought up as a suggestion, it nothing more.


34


INAUGURAL ADDRESS.


.


CONCLUSION.


In conclusion, permit me to caution you again in regard to the issues involved in our election. They may be summed up in two words-efficiency and economy. We shall be held to a strict responsibility in the performance of our duties. The situation is not a most auspicious one. The tax rate is too large. The city debt largely exceeds the limit now allowed by law. The outstanding claims against the city are discouragingly large. A reform is sadly needed, and we are expected to carry it out. I only ask the hearty co-operation of the city council in my endeav- or to meet the expectations in this respect. I trust and believe that the greatest harmony will obtain be- tween us, and that the result of our year's work will commend itself to the judgment and approbation of the people.


ANNUAL REPORT


OF THE


RECEIPTS AND EXPENDITURES


OF THE


CITY OF NEWBURYPORT,


FOR THE YEAR ENDING DECEMBER 20, 1884.


INCLUDING


Reports of the Committee on Finance, City Auditor, City Treasurer and Collector. Also a Statement of City Debt, and a Schedule of Public Property.


39


REPORT OF COMMITTEE ON FINANCE.


REPORT OF COMMITTEE ON FINANCE.


CITY OF NEWBURYPORT, December 20, 1884.


To the City Council of the City of Newburyport :


GENTLEMEN :- The joint standing committee on finance respect- fully submit the accompanying statements and reports of the city treasurer and the city auditor for the financial year ending Decem- ber 20th, A. D., 1884.


The books and accounts of the city treasurer have been examined under the direction of this committee by the city auditor, and found to be correct and properly vouched.


For the committee,


WILLIAM A. JOHNSON, Chairman.


40


REPORT OF CITY AUDITOR.


REPORT OF THE CITY AUDITOR.


To the Committee on Finance:


GENTLEMEN :- In compliance with my duty and according to the city ordinances, I present to to your honorable board, my report for the financial year ending December 20, 1884.


I have attended to the duty of examination of the books of the city clerk and treasurer, for the twelve months ending as above stated, and found them in all cases correctly cast, and vouched, the pay rolls for the same time, as presented by the com- mittee on accounts, paid, as well as the state and military aid, as is shown monthly upon the city books.


CASH ACCOUNT.


Amount in the hands of the treasurer Dec. 15, 1883 was .. $3,677 17 Received from all sources from that date to Dec. 20, 1884 .. 298,761 78


Total 302,438 95


Amount paid for all purposes as appears in the statement of the treasurer to the city council. 296,217 29


Leaving balance in Treasurer's hands. 6,221 66 which sum, I found, by actual count, and returns of the banks where de- posited, correct.


EXPENSES OF THE CITY.


Cash on hand December 15, 1883 3,677 17


Amount received from that date to December 20, 1884. 298,761 78


Total


. 302,438 95


Net expenses of the city 144,487 60


Notes payable. 81,000 00


Interest paid. 27,204 62


State aid, bank tax, state and county tax. 43,525 07


Cash balance on hand


6,221 66 302,438 95


TAXES.


Amount due the city December 15, 1883 :


For 1881, 2,057 30. Paid 9 64. Abated 5 16. Due 2,042 50


1SS2, 9,201 44. " 6,589 18. 588 31. 2,023 95


1883, 29,593 61. 17,690 75. 1,097 36. " 10,805 50


Supplementary tax 36 12


Total. $14,908 07


41


REPORT OF CITY AUDITOR.


Tax submitted to the treasurer for 1884, by the


assessors


.134,000 00


Less deducted by same. 9,000 00 125,000 00


State tax


9,440 00


County tax


9,442 86


Over lay


336 22


Supplementary commitment.


431 24


144,650 32


Tax collected to December 20, . 111,056 56


abated ..


1,805 45


uncollected


31,788 31 144,650 32


TAXES DUE THE CITY DEC. 20, 1884.


For 1881 2,042 50


18S2.


2,023 95


1SS3.


10,841 62


1884.


31,788 31


Total


46,696 38


CITY DEBT.


Total amount December 20, 18S4, is


372,670 43


66


15, 1883, was 360,556 53


Making excess over 1883 12,113 90


Less sinking fund interest


1,809 72


Leaving total excess in JS84. 10,304 18


CITY PROPERTY.


Real estate


$82,790 00


Addition to City Hall. 4,410 00


School houses


97,500 00


Engine houses including No. 3.


16,100 00


Personal property. 147,600 00


348,400 00


During the past year there has been expended for altera-


tions of Market house


7,697 86


For fire alarm.


4,000 00


Total valuation December 20, 1884.


360,097 86


SINKING FUND.


Total fund December 15, 1883. 41,913 73


Interest on investments 1884. 1,809 72


43,723 45


42


REPORT OF CITY AUDITOR.


Invested as follows :


$20,000 Newburyport 6's. 19,501 26


City of Newburyport notes at 6 per cent. 22,412 47


Cash on hand. 1,809 72 43.723 45


HORTON FUND.


Total amount December 15, 1883 22,245 59


Interest on Investment. 915 71


23,161 30


Invested as follows :


$15,000 City of Gloucester notes 4 1-2 per cent. interest 15,600 00


3,000 City of Worcester registered bonds, 4 1-2 per cent. interest ..


3,255 00


City of Newburyport, 3 1-2 per cent ..


742 50


4 1-2 per cent. 488 90


3 1.2 per cent. 835 98


Deposits in Institution for Savings 1,383 59


Cash on hand. 855 53 23,161 30


I have examined the securities of the funds mentioned in my re- port, and find them in the hands of the city treasurer, as stated in his report to the city council, also have taken off from the tax book, the amount due for 1881,. 1882, 1883 and 1884, and find the balance unpaid in real, personal and poll taxes for the same years, as stated in my report, and to compare with the treasurer's report as made to the city council through the committee on finance, De- cember 20, 1884.


Respectfully submitted, E. BURRILL, Auditor.


TABULAR STATEMENT OF THE APPROPRIATIONS, EXPENDITURES, AND BALANCES


FOR THE YEAR ENDING DECEMBER 20, 1884.


Departments.


Appropriations.


Income.


Total Credits.


Expenditures.


Undrawn.


Overdrawn.


Poor ...


. $14,000 00


$ 3,268 05


$17,268 05


$18,427 26


$ 1,159 21


School.


21,000 00


1,146 87


22,146 87


26,219 99


4,073 12


Fire ..


· 9,600 00


401 84


10,001 84


7,978 98


2,022 86


Highways.


. 3,000 00


93 40


3,093 40


6,095 65


3,002 25


Incidentals ..


7,000 00


20,720 33


27,720 33


18,478 22


9,242 11


Public Property .


7,500 00


1,309 60


8,809 60


19,858 25


11,048 65


Day and Night Police.


18,000 00


1,902 92


19,902 92


19,099 47


S03 45


Lighting Streets, etc ..


6,500


00


78 74


6,578 74


7,128 06


549 32


Salaries.


4,800 00


4,800 00


5,179 20


379 20


Fuel .


5,000 00


7 18


5,007 18


5,020 45


13 27


Public Library.


1,200 00


679 90


1,879 90


2,004 28


124 38


Printing ..


1,500 00


179 50


1,679 50


2,090 19


410 69


Culverts and Bridges. .


3,000 00


3,000 00


3,972 71


972 71


Board of Health ..


400 00


400 00


1,491 24


1,091 24


Sidewalks and Edgestones


1,000 00


593 02


1,593 02


3,421 95


1,828 93


Mall Improvements.


1,000 00


258 80


1,258 80


1,237 85


20 95


Interest ...


23,500 00


3,776 70


27,276 70


27,204 62


72 08


Stone Paving


5,000 00


5,000 00


3,996 08


1,003 92


Abatement of Taxes of 1884


1,000 00


767 46


1,767 46


1,805 45


37 99


$134,000 00


$35,184 31


$169,184 31


$180,709 90


$13,165 37


$24,690 96


Abatement of Taxes for 1881.


366 86


5 16


361 70


1882.


...


1,565 96


1,097 36


468 60


361 70


468 60


Balance overdrawn ....


12,113 90


$26,109 57


$26,109 57


.


·


.


.


.


.


.


.


.


588 31


588 31


1883.


Credit balance abatement of taxes 1881.


1882.


TABULAR STATEMENT.


43


44


TREASURER'S REPORT.


Condensed Statement of the FOR THE YEAR END-


CITY OF NEWBURYPORT in account with Dr.


To amount paid Mayor's orders and charged as follows :


Poor department. $18,427 26


School department 26,219 99


Fire department. 7,978 98


6,095 65


Incidentals. 18,478 22


Public Property 19,858 25


Day and night police


19,099 47


Lighting streets and public buildings


7,128 06


Interest ..


27,204 62


Public Library.


2,004 28


Sidewalks and edgestones


3,421 95


Newburyport bridge


1,225 52


Essex Merrimac bridge


599 20


Culverts


2,147 99


Notes payable.


State of Massachusetts, state aid and armories.


4,201 75


military aid, chapter 252


1,984 00


Bromfield fund.


314 50


Liquor licenses, 25 per cen of receipts to State.


2,031 12


Fuel .


5,020 45


Salaries


5,179 20


Board of Health


1,491 24


Printing


2,090 19


Stone paving.


3,996 06


Improvement of the Mall


1,237 86


State tax ..


9,440 00


County tax.


9,442 86


Non-resident bank tax. 8,898 61


6,221 66


Balance Dec. 20, 1884, to new account .


$302,438 95


81,000 00


Highway department


45


TREASURER'S REPORT.


Receipts and Expenditures


ING December 20, 1884.


JAMES V. FELKER, Treasurer. Cr


By cash on hand Dec. 15, 1883. $3,677 17


By cash received and credited as follows :


Poor department .. 3,268 05


School department.


1,146 87


Highway department. 93 40


Fire department. 401 84


Incidentals 13,740 53


Public Property


128 60


Day and night police


1,902 92


Public Library


679 90


Printing


179 50


Sidewalks and edgestones


593 02


Bromfield fund.


400 00


Improvement of the Mall.


258 80


Notes payable.


103,230 87


Lighting streets and public buildings.


78 74


Fuel


7 18


Interest on overdue taxes


.. 1,250 66 .


City Railroad dividends 2,226 00


66 bank deposit.


300 04-


3,776 70


State of Massachusetts, state aid and armories.


4,153 00


Liquor licenses


8,124 50


Non-resident bank tax.


9,785 03


Market House. cellar.


100 00


City Hall.


1,010 00


Burial lots


40 00


Pond street house.


31 00


Commissioners of Atkinson Common.


30 00


Tax of 1881. 9 64


1882


6,589 18


66 1883 17,690 75


66 1884 111,056 56-135,346 13


Tax of 1883, amount deducted by assessors. 9,000 00


$302,438 95


Respectfully submitted,


JAMES V. FELKER, Treasurer.


Newburyport, December 20, 1884.


66 military aid, chapter 252.


1,253 20


46


COLLECTOR'S REPORT.


Annual Statement of


Dr.


CITY OF NEWBURYPORT in account with


To uncollected taxes of 1881.


$2,057 30


1882 9,201 44


1SS3.


29,593 61 -40,852 35


To tax of 1884 committed by assessors :


City tax, warrant from the city 134,000 00


Amount deducted by assessors.


9,000 00-125,000 00


State tax


9,440 00


County tax.


9,442 86


Overlay of taxes.


336 22


Supplementary commitment.


431 24


Non-resident bank tax of 1SS4.


6,487 01-151,157 33


To supplementary commitment tax of 1883. 36 12


$192,025 80


1


47


COLLECTOR'S REPORT.


the Collector of Taxes.


JAMES V. FELKER, Collector, Cr


By taxes of 1SS1, collected and paid to treasurer


$9 64


66


1882,


66


1883, 66


66


66


60


17,690 75


1SS4,


111,056 56-135,346 13


By non-resident bank tax of 1884


6,487 01


By abatement of taxes of 1881.


5 16


66


1882


588 31


1883.


1,097 36


66


1,805 45-


3,496 28


By uncollected taxes of 1881 to new account.


2,042 50


2,023 95


66


66


1883


66


10,841 62


66


66


1884


... 31,788 31- 46,696 38


$192,025 80


Respectfully submitted,


JAMES V. FELKER, Collector.


Newburyport, December 20, 1884.


66


66


6,589 18


66


1884


66


1882


48


INCOME AND EXPENDITURE STATEMENT.


STATEMENT OF INCOME AND EXPENDITURES.


Slowing balance December 20, 1884.


Assessed for city purposes


$134,000 00


overlay and re-assessment.


767 46


income credited the several departments. ..


34,416 85


35,184 31


state tax.


9,440 00


county tax.


9,442 86


Income from Bromfield Fund in 1884.


400 00


Received of Commissioners of Atkinson Common ..


30 00


Balance due commissioners Dec. 15, 1883.


66 68


Bal. due to abatement of taxes 1881, Dec. 15, 1883 .. 366 86


Bal. due to abatement of taxes 1883, Dec. 15, 18S3 .. .


1,565 96


21,312 36


190,496 67


Payments on sundry departments


178,904 45


Abatements of taxes of 1881.


5 16


1SS2.


588 31


66


60 1883.


1,097 36


66 1884.


1,805 45


Paid state tax


9.440 00


Paid county tax.


9,442 86


Expenditures on Bromfield Fund.


314 50


201,598 09


11,101 42


Credit balance of abatement of taxes 1881, Decem- ber 20, 1884


361 70


Credit balance of abatement of taxes 1883, Decem- ber 20, 1884 468 60


Credit balance of commissioner of Atkinson com- mon, December 20, 1884. 96 6S


Credit balance of Bromfield fund, Dec. 20, 1884. .


85 50


1.012 48


Balance overdrawn for the year


12,113 90


49


STATEMENT OF CITY DEBT.


STATEMENT OF CITY DEBT. December 20, 1884.


Due.


Interest.


Rate.


Amount.


City bonds.


.1885


$264 00


6


$4,400 00


1886


240 00


6


4,000 00


66


1887


3,330 00


6


55,500 00


66


1888


4,500 00


6 75,000 00


1889


1,200 00


6


20,000 00


66


1890


3,780 00


6


63,000 00


66


.1893


1,600 00


4


40,000 00


school house loan


1890


1,380 00


6


23,000 00


66


horse railroad loan


1890


1,500 00


6


25,000 00


66


city railroad loan


1891


4,440 00


6


74,000 00


Notes payable. No. 329


1885


40 00


4


1,000 00


330


1885


48 00


4


1,200 00


66


66


340.


66


341


1885


40 00


4


1,000 00


66


342


1885


200 00


4


5,000 00


66


343.


1885


40 00


4


1,000 00


66


66


344


1885


40 00


4


1,000 00


66


66


345.


18S5


40 00


4


1,000 00


66


346.


1885


240 00


4


6,000 00


347


1885


412 50


413


10,000 00


66


348


1885


40 00


4


1,000 00


66


285


demand.


61 86


6


1,031 00


66


301


243 00


6


4,050 00


66


66


314.


121 56


6


2,026 08


60


315


25 99


312


742 50


319


594 63


6


9,910 50


66


329


19 55


4


488 70


66


331


66


66


332


29 26


312


835 98


66


225 00


4/2


5,000 00


66


675 00


41%


15,000 00


66


Frothingham fund.


66


40 00


4


1,000 00


66


Green fund.


66


80 00


4 2,000 00


Overseers of the Poor, Dexter fund ....


90 00


412


2,000 00


Trustees of will of Margaret Atwood ..


472 50


413 10,500 00


26,416 54


473,079 65


Due sundry accounts


1,012 48


Gross debt.


474,092 13


Less sinking fund and other assets as per schedule


103,231 42


Net debt Dec. 20, 1884


370,860 71


15, 1883.


360,556 53


Increase of debt in 1884


10,304 18


4


1,000 00


1SS5


40 00


323 69


6


5,394 89


Committee on Sawyer fund.


Brown fund.


50


TREASURER'S REPORT,


DEBTS DUE THE CITY AND OTHER ASSETS.


December 20, 1884.


Taxes of 1881.


$ 2,042 50


1SS2. 2,023 95


66


1SS3 10,841 62


1884 31,788 31-46,696 38


Due from State for state aid paid under law of 1879 2,916 50 66 military aid paid under law of 1879 1,871 00


66


66 armory rent. 1,303 69


Sinking fund at par .. ..


44,222 19


Cash on hand December 20, 1884. 6,221 66


$103,231 42


STATE OF MASSACHUSETTS


IN ACCOUNT WITH THE CITY OF NEWBURYPORT.


Balance due from the State Dec. 15, 1883 $5,313 64


State aid paid in 1884 under chapter 301, acts of 1879 ... 3,176 75


Military aid paid in 1884 under chapter 252, acts of 1879 1,984 00


Paid for rent of armories in 1884. 1,025 00-$11,499 39


Received.


For account of armory rents. $1,000 00


state aid, chapter 301. 3,155 00


military aid, chapter 252. 626 60


From Incidental account for one-half of payment made for 1883, under chapter 252, acts of 1879. 626 60- $5,408 20


Balance due the City of Newburyport 6,091 19


For armory rent ..


Due from the State December 20, 1884.


$1,303 69


State aid, chapter 301, acts of 1879


2,916 50


military aid, chapter 252, acts of 1879.


1871 00- $6,091 19


51


TREASURER'S REPORT.


COMMISSIONERS OF ATKINSON COMMON


IN ACCOUNT WITH THE CITY OF NEWBURYPORT.


Balance due from the city December 15, 1883.


Credit.


Received of J. M. Morse, rent of land $ 5 00


66 from sale of grass. 25 00-$30 00


Amount due from the city December 20, 1884. $96 68


TRIAL BALANCE.


DR.


DECEMBER 20, 1884. CR.


Incidental account. $12,113 90 Bromfield fund. $ 85 50


State of Mass., state aid ....


2,916 50 Com of Atkinson common 96 68


military aid. 1,871 00


Notes payable 89,179 65


66 armories .. . . . 1,303 69


City bonds 261,900 00


Cash.


846 12


City Railroad loan 74,000 00


1st Nat. Bank, Newburyp't. 4,847 25


1st Nat. Bank, Boston. 528 29


School house loan 23,000 00


Tax of 1881.


2,042 50


Abatement of taxes, 1881. 361 70


66 1882


2,023 95


1883. 463 60


66 1884. 31,788 31


City of Newburyport. 273,769 00


Horse Railroad.


25,000 00




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