USA > Massachusetts > Essex County > Newburyport > City Officers and the Annual Reports to the City Council of Newburyport 1923 > Part 2
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Our fire department as a whole is in much better condition than ever before. I believe there is better discipline among the men and more har-
17
INAUGURAL ADDRESS
mony than has been the case for some time past, all of which means more efficient fire protection for our city.
Cemeteries :
Old Hill and Highland Cemeteries have been greatly improved during the past year, and the committee on public welfare is entitled to the thanks of the community for the efficient work they have done in bringing these cemeteries out of the poor condition which they were in. While their appearance still is not as good as it might be, they are greatly improved, and it is the duty of this year's committee to make every effort to make what additional improvement they can, or at least not to permit them to go entirely unattended to.
I would like to see a substantial fund created to put these cemeteries in good condition and then keep them so.
I wish to call your attention, also, at this time, to the fact that the city has sold practically all the lots available in the Highland Cemetery, and that before long, more land will have to be purchased for burial pur- poses.
Moth and Tree Department:
Our Moth and Tree Department are doing good work with the limited funds at their disposal.
If this department had the amount of money that could be used, it would call for a very large appropriation, much larger than we could give. So we must do the next best thing, and that is to make the appropriation about what it has been in the past, and then get as good results as possible.
During the past two years, I have had many who have wanted to cut trees in front of their residences. So far as I have been able, I have re- fused to grant such requests, and I am going to ask the Honorable Council to co-operate with me along this line. We should not allow any trees cut down or destroyed unless it is shown that there is an absolute necessity for it. The shadetrees of Newburyport are one of its greatest assets, and they should not be destroyed. In this particular, as in the larger questions, we must regard the benefit to the many, as paramount to the conveniences or wishes of the individual.
Junk:
During the past year, the junk dealers of the city have shown a good disposition to co-operate with the city, in cleaning up around their premis- es, with a very few exceptions. One exception was on the old Ferry and
18
ANNUAL REPORT
City Wharf, so called. That place was probably as slack and ill-kept as any place possibly could be. After several orders had been given, and the cleaning up was not complied with, an extension of time was asked for by the owner of the junk, and an agreement was entered into whereby the premises were to be cleaned up by October 1, or the city was to take the junk and sell it, using the money received to pay the cost of cleaning. This agreement was not carried out by the junk dealer, and no cleaning had been done. So on November 25th we put men and teams at work and the place was cleaned up. Some of the goods sold and the owner replevined some, giving the city a bond for $2,000. The bill for work done will be collected from what was sold and the balance from the bond. The place was cleaned up, and in so doing, probably the worst and most unsightly mess which ever existed in the city was removed, much to the peace of mind of the abutters, and adding to the value of property in that neighborhood.
William Horton Home:
The William Horton Home, under the superivision of Mr. and Mrs. Davis, continues to render good service to its members. The house is kept in good order and good nourishing food is furnished.
I would suggest that an occasional visit to the home would be appre- ciated both by the old people living there and by the keepers.
The barn at the rear of the Home should be painted, and some minor repairs made around the premises. The boiler used for heating has been in use since the building was built and has outlived its usefulness. It may possibly go another winter, but that is about the limit.
Police Department :
The Police Department is going along about as well as can be expect- ed. The city has been fortunate in escaping any very serious crimes. The most flagrant violations of law is in the manufacture and sale of home brew or "hooch" so called. This illegal traffic is a real evil to the com- munity and will continue to be so until there is more of a public awaken- ing to the danger and an insistent demand that this illegal and demoraliz- ing traffic be stopped. Another bad feature of this is the fact that it is carried on almost wholly by foreigners. They manufacture and sell these intoxicating beverages, and our local or native-born population drink them. When these new comers to our country can violate the law in relation to liquor with so much immunity it gives them the impression that they can violate any and all laws. The consequence is a growing disrespect of our institutions and laws, which menaces our whole government.
Central Park and Playgrounds:
The new park along the water front has been greatly improved during
19
INAUGURAL ADDRESS
the past year by levelling off the unsightly dumps and refuse which have been so conspicuous for two generations.
If nothing more is done except to prevent dumping and cluttering up the land, nature will cover it with grass, and it can be used by the public for base ball diamond and other athletic sports.
Considerably more than an acre of land was made by filling in, the mud flats during the past year. It would be a fine thing for the young people of the city if a swimming pool could be built on this park along the water front.
Jackman Pines:
During the past year, the trustees having in charge the Jackman Pines. have provided a shelter in case of showers. It is both ornamental and useful, and substantially built. As time goes on, this beautiful plot of ground will be used more by our people and its beauty more appreciated.
In carrying on the work of the highway department and the park de- partment, there has been fine co-operation between the two, and better re- sults for the city as a whole have been obtained.
Chamber of Commerce:
As chief executive, I have observed with interest and satisfaction, the community spirit which seems to have developed in our city, during the past few years. A city is only what its own people make it and it is cer- tain that the city where there is the greatest community spirit is the one which is favored above others, and which progresses farther and faster than those where selfishness is predominant. When men and women evince public spirit and seek association with others of the same mind and heart, all co-operating for the common good, the tone of a city's life is very much improved; public movements are undertaken with more certainty of ac- complishment; and the moral and material advancement of the city be- comes more certain.
We want to keep Newburyport in the forefront; as a city with a soul; a city that has the vision of greater things to come; a city that is willing to work for those things which have to do with the health and happiness of all its people.
For the awakening of this community spirit of which I speak, I give credit to the Newburyport Chamber of Commerce, which from its incep- tion has labored diligently through its officers, committees and members for a finer Newburyport.
20
ANNUAL REPORT
It deserves the support of all our people in its aims and aspirations. For its suggestions to the City Council and for the co-operation which it has given our administration, I voice my appreciation, and I hope we will receive the same generous support during the coming years, as I hope al- so, the Chamber will receive the endorsement and encouragement of all the people of the city, for whom it is working so unselfishly.
Planning Board :
In the absence of a Planning Board, this Honorable Council must as- sume the duties of such a Board, and matters which would properly come before a Planning Board can be considered by this Board, although the law says a Planning Board should be appointed.
Newburyport has not had a planning board for several years past. If the Honorable Councillors think we should have such a Board, I would be very much pleased to conform to their wishes in the matter, but with the active support given by the Chamber of Commerce, I do not believe any Planning Board can do better work for the City than the Chamber of Com- merce is doing.
State Street Sewer:
The great need of a sewer on State Street toward Parker Street, has been discussed for many years, without any solution. I would suggest that a survey be made, to ascertain if the sewerage could be carried back along the Boston & Maine R. R. track, across Pond Street and connect with the overflow from Frog Pond, making a connection with the present sewer at the foot of Green Street.
Comfort Station :
I want to call your attention to the necessity of a comfort station somewhere in the center of the city. If your Honorable Board think the city should provide such a building, I would suggest taking enough of Printing House Square on Inn Street for the purpose.
Plains School :
During the past year, the city tried to dispose of the land and build- ing at the Plains School but found a good title could not be given, so we' have leased the land and building for a short time at a nominal rental.
Joppa Flats :
I suggest that it would be good business for the city to take the lower flats for park purposes, but not to pay out any more for improvements.
21
INAUGURAL ADDRESS
I believe they belong to the city, as no one pays taxes on any part. Let us take them, and if some one comes along showing title and puts a value on the land, more than the city ought to pay, tax them accordingly.
As it is today, the city does not know whether it owns the land or not and no one pays any tax one it. The city should either receive taxes for this land or should own it.
Unused Buildings :
When the new building now in course of construction is completed, we will have the school on Hancock Street, also the Hose 8 house that is now lying idle. We will have the Bromfield Street School, the school on the corner of Purchase and Charles Street and the Temple Street School. All of the above the city will probably not have any use for, and if agreeable to your Honorable Board, and you will pass an order authorizing the com- mittee on General Government to dispose of them, or any other disposition of them which will meet with your approval will meet with my approval. Probably $7,500 can be realized on the sale of these buildings and lots.
Gentlemen of the Council, I have called to your attention some of the many matters that have been called to mine. Many of them have a great deal of merit in them and should be done. Some can wait.
This year must be a year of retrenchment, and the most rigid economy must be practised, consistent with good business judgment. It would not be economy to allow our buildings to have leaky roofs, or otherwise go un- repaired, nor would it be economy to allow our streets which have cost us so much to rebuild, to go to pieces for the want of proper upkeep. But everything which can possibly be postponed should be.
We have one major undertaking, and that is a new High School. Our total net debt at $556,000 is not a dangerous one. During the past two years, we have paid off $217,000 of bonded debt and $45,250 in permanent work, and with the great amount of work done on our highways and the many items of a permanent nature which have been done, it would seem that we would not be over optimistic if we could continue to pay upward of $100,000 each year of bonded debt, besides interest. With the tax rate as it is now, with the annual retirement of bonds and consequent reduction of interest money, with the increased valuation of our taxable property, the burden will each year be less rather than greater, and with the exercise of prudence we need have no fear that we can carry it.
When the new valuation is put into effect and after all matters con- nected with the running of our city have been provided for, it is my judg- ment that we can build our High School and keep up to where it is now, without imposing any hardship on our tax payers. It is also my opinion
22
ANNUAL REPORT
that we cannot afford not to provide proper accomodations for our High School work. All other matters of a permanent nature should be delayed until the High School conditions are remedied.
In conclusion, I want to thank the members of the City Council and all city officials of the past two years for the hearty support given to me, and I trust that at the end of the next two years we shall have the same friendly relations and good will toward one another which has existed be- tween the members of the government of 1922 and 1923.
The best work for the city cannot be performed without goodwill and confidence toward one another. In spending the taxpayers' money, we should not be satisfied to spend just for today, but it is also our duty to provide for our future generations, so that when in the days to come, a sur- vey is made, in retrospect, it will show that we have built not only for our- selves, but for them.
May God grant us the strength and the ability to serve our beloved city, and to do so in a manner which will reflect credit upon ourselves and upon those who had the confidence in us to place us in charge of the af- fairs of the finest little city in the world, Newburyport.
23
CITY AUDITOR
SEVENTY-THIRD ANNUAL REPORT OF THE CITY AUDITOR
City Auditor's Office. December 15, 1923.
l'o the Honorable Mayor and City Council.
The undersigned herewith presents a report of the receipts and pay- ments of the City of Newburyport for the year beginning December 16, 1922 and ending December 15, 1923.
The first part of this report consists of schedules, which are made up from receipts and payments arranged upon the schedules for Uniform Municipal accounting as issued by the Department of Corporations and Taxation, Division of Accounts, of the Commonwealth of Massachusetts.
It will be noticed that the terms "revenue" and "non-revenue" are used, "revenue" meaning money accruing to the Municipal treasury under general taxation, police, powers, gifts or services rendered, and "non- revenue" meaning Offsets to Outlays, such as premanent improvements, bond issues, money hired in anticipation of taxes, temporary accounts, etc. Following these schedules are presented detailed statements arranged in the same order, together with the usual matters given in the Auditor's re- port, including a schedule of the City Property, City Debt and Assets, a statement of the securities held by the sinking fund commissioners as sink- ing funds, also a report of Trust Funds and a statement of funds held by private trustees, the income of which is for the benefit of Newburyport or any of its inhabitants.
SCHEDULE
Schedule A is a consolidated statement of total cash receipts and pay- ments during the year, and the cash balance at the beginning and end of the year. This schedule shows that during the year the City has received $66,872.42 more than was expended.
Schedule B is a consolidated statement of the receipts and payments for operation and maintenance of the different departments, showing total
24
ANNUAL REPORT
receipts from revenue $583,244.36 and expense of maintenance to be $558,178.18 making the excess of receipts over payments for the year $25,066.18, which amount with the balance of non-revenue payments for the year are indicated in the increase cash on hand.
Schedule C is a statement of revenue receipts and payments by de- partments, less transfers, which make up the figures for Schedule B; also a statement of non-revenue receipts and payments, during the year, show- ing an excess of non-revenue receipts of $41,806,24. This added to excess revenue results in cash shown in Schedule A.
In making up actual cost of maintenance and operation "Agency Transactions" such as 'State Tax, County Tax, etc., are eliminated.
I would report further that I have audited the accounts of the Water Department, Sinking Fund Commissioners, Trust Fund Commissioners, Trustees of Wheelwright, Peabody and Public Library, Building funds Treasurer and Collector, Treasurer of Public Library, City Clerk, City Messenger, Sealer of Weights and Measures, and examined all bills pre- sented, verified same and when approved charged same to proper appro- priations, signing orders on the treasurer for their payment; also have countersigned all notes and bonds, and have ascertained that issue of same was properly authorized.
The net debt of the City has been increased in the past year $197,717.04. The appropriated accounts for the past year were overdrawn $8,443.44; income exceeded estimate $8,611.45 leaving surplus for the fin- ancial year $168.01 which was carried forward for contracts made.
WILLIAM BALCH
City Auditor.
25
CITY AUDITOR
REPORT OF CITY AUDITOR
For the year ending December 15, 1923.
RECEIPTS AND PAYMENTS FOR THE FISCAL YEAR
Schedule A.
CONSOLIDATED STATEMENT
Cash balance at beginning of year-
General Treasury
Library Fund
Water Commissioners
$ 70,076.65 1,710.19 6,509.43
Total Cash on Hand-
$ 78,296.27
Receipts during year
$ 1,080,691.48 1,013,819.06
Payments during year
Excess of receipts
$ 66,872.42
Cash balance at end of Year-
General Treasury
$ 134.492.75
Library Funds
1,620.60
Water Commissioners
9,055.34
$ 145,168.69
26
ANNUAL REPORT
Schedule B.
GENERAL EXHIBIT OF THE RECEIPTS AND PAYMENTS FOR THE FISCAL YEAR
Receipts
Payments
Revenue Accounts-
General
Commercial
$452,549.36 130,695.00
$558,178.18
Total Revenue Accounts- (Operating and maintenance)
5831,244.36
558,178.18
Non-Revenue Accounts-
(Note issue, construction, etc)
497,447.12
455,640.88
Total transactions for the year less trans fers
1,080,691.48
1,013,819.06
ACTUAL FINANCIAL RESULTS OF THE OPERATION AND
MAINTENANCE OF THE CITY FOR THE YEAR
Revenue receipts, as above, from taxation and other source not including money borrowed
$ 583,244.36
Revenue payments as above, før operation and mainten- ance (running expenses)
558,178.18
Excess of revenue receipts for the year
25,066.18
Excess of non-revenue receipts for the year
41,806.24
Excess of receipts for the year
66,872.42
27
CITY AUDITOR
Schedule C. EXHIBIT OF RECEIPTS AND PAYMENTS, REVENUE AND NON-
REVENUE, GROUPED ACCORDING TO FUNCTIONS
General and Commercial Revenue
Receipts
Payments
General Revenue-
Taxes
$446,107.57
Licenses, permits and grants
6,441.79
Commercial Revenue-
Special Assessments
3,234.77
Departmental-
General Government
1,731.02
$23,916.46
Protection of Life and Property
2,989.61
76,396.50
Health and Sanitation
2,866.55
24,422.11
Highways and Bridges
1,462.02
50,884.47
Charities
5,189.58
33,427.39
Soldiers Benefits
5,328.50
10,751.36
Education
7,047.38
128,987.82
Library and Reading Room
690.20
10,651.50
Recreation
28.50
5,238.10
Pensions
2,813.75
3,463.67
Unclassified
157.00
4,359.81
Public Service, Water Works
69,178.19
62,417.90
Cemeteries
70.00
1,805.45
Interest
28,114.26
40,161.97
Indebtedness
15,000.00
96,000.00
Sinking Funds
500.00
598,450.69
573,384.51
Less transfers not deducted from depart- ments
15,206.33
15,206.33
583,244.36
558,178.18
28
ANNUAL REPORT
Non-Revenue
Receipts
Payments
Departmental-
General Government
6,068.71
Protection of Life and Property
10,485.50
Health and Sanitation
$ 1,072.19
3,144.62
Highways and Bridges
4,965.14
173,047.33
Education
2,371.50
128,675.92
Recreation
11,239.67
Public Service, (Water Department)
479.38
4,693.76
Indebtedness
367,651.50
50,000.00
Agency Transactions
70,562.80
68,041.80
Refunds
344.61
243.57
Sinking Funds
50,000.00
.
497,447.12
455,640.88
29
CITY AUDITOR
REVENUE ACCOUNTS
TAXES
Taxes of 1923, Rate $34.00
Dr.
For City Purposes, inside the limit
$250,418.41
For City Purposes, outside the limit
5,000.00
Debt requirements, less income
117,500.00
State Tax
28,680.00
State Highway Tax
1,110.00
County Tax
27,136.30
Overlay
6,843.62
Omitted Assessments
310.80
Judgments
1,200.00
Civilian War Poll Tax
13,446.00
$451,645.13
Cr.
Tax collected for city
$277,908.63
Tax collected for State
43,236.00
Tax collected for County
27,136.30
Tax abated during year
3,882.19
$352,163.12
Uncollected
$99,482.01
Taxes of 1922, Rate $31.00
Dr.
Uncollected balance from previous year
$91,140.30
Additional assessments
10.00
$91,150.30
30
ANNUAL REPORT
Cr.
Taxes collected during year $67,077.11
Taxes abated during year
427.82
$67,504.93
Uncollected
$23,645.37
Taxes of 1921, Rate $29.00
Dr.
Uncollected balance from previous year
$35,104.65
Cr.
Taxes collected during year
$29,856.49
Taxes abated during year
65.97
$29,922.46
Uncollected $ 5,182.19
Taxes of 1920, Rate $25.00
Dr.
Uncollected balance from previous year
$5,700.12
Omitted assessments 447.50
$6,147.62
Cr.
Tax collected during year
$1,363.25
Tax abatted during year
1,595.80
$2,959.05
Uncollected
$3,188.57
31
CITY AUDITOR CORPORATION TAX Receipts
Public Service from State
$2,329.33
All others from State 21,827.95
Interest from State 48.03
To income account $24,205.31
National Bank Tax
Receipts
Stocks held locally in banks outside city
$2,714.18
Payments
To income account
$2,714.18
Street Railway Excise Tax
Receipts
State of
Massachusetts
$213.32
State of Massachusetts Income Tax
Cr.
Balance
$27,977.70
Received from State 1919, 1920, 1921, 1922, and 1923 42,349.64
$70,327.34
Dr.
Amount used by assessors in tax rate $8,952.94
To income account 30,000.00
$38,952.94
Balance
$31,374.40
32
ANNUAL REPORT
SPECIAL ASSESSMENTS Street Sprinkling for 1923 Dr.
Assessment on abutters $1,829.26
Cr.
Amount collected during year
$1,291.62
1 Amount abatted
8.16
$1,299.78
Uncollected
$529.48
Street Sprinkling for 1922
Dr.
Uncollected balance from previous year
. . $537.84
Cr.
Amount collected during year
$391.48
Uncollected
$146.36
1
Street Sprinkling for 1921
Dr.
Uncollected balance from previous year ... $377.58
Cr.
Amount collected during year
$352.44
Uncollected
$25.14
33
CITY AUDITOR Street Sprinkling for 1920 Dr.
Uncollected balance from previous year $122.75
. Cr.
Amount collected during year
$23.52
Uncollected
$99.23
Assessment for Moth Extermination 1923
Dr.
Assessments for work done
$987.55
Cr.
Amount collected during year
$796.96
Amount abatted
.80
Amt. collected 14.65
$812.41
Uncollected
$175.14
Moth Extermination for 1922
Dr.
Uncollected balance from previous year .... $241.75
Cr.
Amount collected during year
$190.60
Amount abatted during year
4.90
$195.50
Uncollected $46.25
34
ANNUAL REPORT Moth Extermination for 1921 Dr.
Uncollected balance from previous year $182.15
Cr.
Amount collected during year $163.65
Uncollected $18.50
Moth Extermination for 1920
Dr.
Uncollected balance from previous year
18.85
Cr.
Amount collected during year
2.20
Uncollected $16.65
Moth Extermination for 1919
Dr.
Uncollected balance
$2.80
Betterments
Uncollected balance Dec. 15, 1923
$24.10
Soldiers' Exemption Cr.
From State of Massachusetts
.... ... . $437.45
35
CITY AUDITOR
Dr.
To income account $437.45 .. ...
Taxes Refunded
Dr.
Taxes of 1919, 1920, 1921, 1922 and 1923
$18.96
Cr.
Taxes charged off, afterward collected
$30.22
Balance to general treasury
$11.26
Overlay Accounts 1920 Levy
Cr.
Balance of previous year
$2,809.10
From Overlay 1919 16,173.07
$18,982.17
Dr.
Abatement of tax 1920
1,608.02
Balance
$17,374.15
Overlay Account, 1921 Levy
Cr.
Balance of previous year
$9,149.63
Dr.
Abatement of tax, 1921
65.97
Balance
$9,083.66
36
ANNUAL REPORT Overlay Account, 1922 Levy Cr.
Balance of previous year $10,143.84
Dr.
Abatement of tax, 1922
417.82
Balance
$9,726.02
Overlay Account, 1923 Levy
Overlay, 1923 levy
Cr.
$6,843.62
Dr.
Abatement of tax, 1923
3,571.39
Balance
$3,272.23
Statement of Massachusetts Tax Account
Cr.
State Tax
$28,680.00
State Tax for Highways
1,110.00
Dr.
Payment to State $29,790.00
County of Essex
Cr.
County Tax
$27,136.30
$29,790.00
37
CITY AUDITOR
Dr.
Payment to County $27,136.30
Civilian War Poll Tax
Dr.
State of Massachusetts for 1923
$12,033.00
Balance forward 3,030.00
$15,063.00
Cr.
Appropriation from Tax Levy, 1923
$13,446.00
Refund from taxes abated
120.00
Balance of 1922
1,497.00
$15,063.00
38
ANNUAL REPORT
GENERAL GOVERNMENT
City Council Department
Appropriation
$1,600.00
Refund
4.80
Receipts from advertising
20.15
$1,624.95
Payments
Salary of Clerk of Common Council
$400.00
Printing annual reports
598.00
Printing and advertising
47.91
Stationery and office supplies
12.72
Post office box rent
3.00
Traveling expenses
35.30
Ringing bells
34.00
Inspection of elevators
23.00
Decoration City Hall
30.00
Damage to Personal Property
100.00
Transferred to Poor Department
300.00
1,583.93
Balance to general treasury
$41.02
Mayor's Department
Appropriation .
$1,450.00
Payments
Salary of Mayor
$1,200.00
Telephone rental
42.90
Stationery and office supplies
25.00
Postage
5.00
Traveling expenses
24.95
39
CITY AUDITOR
Telegrams
1500.00
Expenses to Washington, "Tree Planting"
1,449.83
Balance to general treasury $.17
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