City Officers and the Annual Reports to the City Council of Newburyport 1923, Part 4

Author: City of Newburyport
Publication date: 1923
Publisher:
Number of Pages: 226


USA > Massachusetts > Essex County > Newburyport > City Officers and the Annual Reports to the City Council of Newburyport 1923 > Part 4


Note: The text from this book was generated using artificial intelligence so there may be some errors. The full pages can be found on Archive.org (link on the Part 1 page).


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217.50


From general treasury to balance


133.25


$450.75


Payments


Balance due for payments made in 1922


$120.75


Cash disbursements 330.00


$450.75


77


CITY AUDITOR Care of Soldiers' Graves


Appropriation


$50.00


Payments


Cash payments


$21.75


Balance to general treasury $28.25


1


78


ANNUAL REPORT


EDUCATION


Salaries


Appropriation


$102,000.00


From general treasury to balance


2,242.49


$104,242.49


Payments


Superintendent


$2,583.33


Clerical assistance


1,887.62


Truant Officer


1,029.11


High School Teachers


28,485.52


Elementary School teachers


55,380.54


Drawing teacher


1,147.00


Music teacher


1,152.50


Cooking and sewing school teachers


2,105.00


School nurse


1,152.50


Evening school teachers


661.00


Manual Training teacher


450.00


Physical director


200.00


Penmanship instructor


50.00


Noon caretaker


140.00


Laboratory assistants


48.00


Janitor's services


7,770.37


$104,242.49


Miscellaneous


Appropriation


$9,000.00


Sale of old books and supplies


362.52


Use of telephone


16.60


From general treasury to balance


363.80


$9,742.92


79


CITY AUDITOR


Revenue, credited to income account


Tuition


$5,066.29


Putnam trustees


1,200.00


Brown Fund


708.12


From State, tuition


401.62


$7,376.03


Payments


Administration


Office supplies and stationery


$62.63


Printing and advertising


246.88


Printing school reports


176.00


Traveling expenses


68.02


Typewriter supplies and repairs


51.25


Repairs on mimeograph


10.70


Telephone rental


381.08


Postage and post office box rent


91.09


$1,087.65


Miscellaneous


Text Books and Supplies


Text books


$3,639.54


Stationery, cards and supplies


1,216.23


Drawing supplies


1,037.74


Lavatory supplies


92.75


Transportation


786.20


Diplomas and graduation expenses


140.75


Tuning and hiring pianos


55.75


Sewing and cooking school supplies


377.66


Cooking school laundry


9.62


Flag


3.15


Laboratory supplies


423.55


Support of truants


208.00


Janitor's supplies


104.16


Freight and express


173.79


Manual training supplies


386.38


.


$8,655.27


$9,742.92


80


ANNUAL REPORT


FUEL


Appropriation


$8,500.00


From general treasury to balance


404.89


$8,904.89


Payments


Bromfield St. School


Coal.


$557.39


Wood.


20.00


$577.39)


Currier School


Coal.


1,052.16


Wood.


215.00


1,267.16


Curtis School


Coal.


893.34


Wood.


117.00


1,010.34


Hancock St. School


Coal.


665.09


Wood.


30.00


695.09


High School


Coal: .


1,496.73


Wood.


22.90


1,492.63


Jackman School


Coal.


622.97


Wood


25.00


647.97


Davenport School


Coal


1,063.15


Wood.


30.00


1,093.15


Kelley School


Coal.


1,461.23


Wood


84.00


1,545.23


81


CITY AUDITOR


Temple St. School


Coal.


413.84


Wood.


. .


2.00


415.84


Purchase St. School


Coal.


62.20


62.20


Moultonville School


Coal.


82.89


Wood. .


15.00


97.89


$8,904.89


Lighting


Appropriation


$650.00


From general treasury to balance


85.97


$735.97


Payments


Currier School


63.63


Curtis School


21.92


High School


483.20


Jackman School


35.30


Kelley School


58.57


Purchase St. School


66.00


Temple St. School


7.35


$735.97


SCHOOL BUILDINGS


Appropriation


$4,500.00


Refund


108.00


Light of broken glass


.35


From general treasury to balance


797.20


$5,405.55


82


ANNUAL REPORT


Payments


Bromfield St. School


Carpenter and stock


$50.76


Plumber and stock


12.21


Paint and glass


6.87


Hardware


12.08


Mason and Stock


21.90


$103.82


Currier School


Carpenter and stock


86.24


Plumber and stock


9.99


Mason and stock


57.65


Electrician and stock


4.50


Repairs on heater


40.96


Floor oil


34.25


Hardware


. 37.77


$271.36


Curtis School


Carpenter and stock


166.16


Plumber and stock


140.76


Mason and stock


56.25


Electrician and stock


6.49


Repairs to heater


249.09


Repairs to clock


12.70


Labor on sewer


10.50


Manhole cover


5.20


Gravel


20.00


Hardware


36.52


$703.67


83


CITY AUDITOR


Davenport School


Carpenter and stock


$53.29


Plumber and stock


18.03


Mason and stock


5.15


Paint and glass


110.35


Repairs on heater


71.70


Hardware


26.55


$285.07


Hancock St. School


Carpenter and stock


$32.34


Plumber and stock


18.96


Mason and stock


22.87


Paint and glass


1.20


Gravel


8.30


Hardware


14.45


.. .


$98.12


High School


Carpenter and stock


$623.61


Electrician and stock


145.73


Mason and stock


124.80


Plumber and stock


69.80


Repairs on heater


190.70


Repairs on roof and gutters


115.35


Window ventilators


32.30


Insurance


187.20


Furniture and furnishings


94.13


Hardware


101.09


Paint and glass


21.96


Machinist and stock


5.00


Removing and installing bookcase .. 5.88


$1,717.55


84


ANNUAL REPORT


Jackman School


Carpenter and stock


$357.74


Mason and stock


100.45


Plumber and stock


117.23


Paint and glass


8.70


Repairs on heater


105.58


Hardware


97.51


Painting coving and gutters


228.00


$1,015.21


Kelley School


Carpenter and stock


$208.22


Plumber and stock


28.34


Paint and glass


148.04


Repairs on heater


44.54


Hardware


.


78.35


Machinist and stock


4.06


Labor on sewer


3.15


Disinfectant


19.50


Floor Oil


. 68.50


$602.70


Purchase St. School


Carpenter and stock


$8.90


Plumber and stock


9.40


Paint and glass


2.02


Hardware


.86


$21.18


Moultonville School


Carpenter and stock


$70.88


Plumber and stock


33.06


P Pa


85


CITY AUDITOR


Repairs on heater


5.00


Hardware 3.01


$111.95


Temple St. School


Carpenter and stock


3.00


Plumber and stock


5.65


Mason and stock


16.25


Paint and glass


4.05


Hardware . . 3.50


$32.45


All Schools


Moving and setting up lockers


8.25


Removal of ashes


4.70


Removal of snow and ice


102.00


Rent and light of room at public Library


292.00


Street Sprinkling commitment


29.52


Floor oil


2.50


Labor on fuel


3.50


$442.47


$5,405.55


New Primary School Building


Bond issue


$180,000.00


Sale of real estate


2,371.50


$182,371.50


Payments


Payments to architect


$7,738.32


Payments to contractor


99,978.00


86


ANNUAL REPORT


Survey, plans and blue prints


67.13


Certification of bond issue


415.00


Postage


3.10


Printing and advertising


23.45


Real estate purchased


20,409.94


Services of auctioneer


40.00


Freight and express


.98


$128,675.92


Balance forward


$53,695.58


87


CITY AUDITOR


PUBLIC LIBRARY


Salaries and Wages


Appropriation


$6,418.00


Income from Cole Fund


. 95.00


From general treasury to balance


191.23


$6,704.23


Revenue, credited to income account


Town of Newbury, use of library


$200.00


Dog Licenses 573.86


Income from Trust Funds :


J. M. Bradbury 48.05


C. M. Bradstreet


48.05


A. E. Cutter 153.05


S. M. Donnell 108.75


S. W. Marston 188.05


E. S. Moseley


188.05


W. O. Moseley


397.63;


E. H. Stickney


475.16


2,380.65


Payments


Salary of Librarian


$2,000.00


Salaries of Assistants


3,555.48


Salary of Janitor


1,148.75


$6,704.23


Books, Periodicals, etc.


Balance from 1922 $1,710.19


88


ANNUAL REPORT


Department Receipts


Interest on Trust Fund Income


$40.73


Interest on Trust Funds :


Daniel Foster


12.01


John J. Currier


47.50


W. H. P. Dodge


125.63


Nathan D. Dodge


42.50


J. A. Frothingham


50.00


S. A. Green


90.00


George Haskell


50.92


M. P. Sawyer


225.00


J. R. Spring


950.00


Benjamin G. Sweetser


237.50


W. C. Todd


657.68


A. Williams


45.00


$2,574.47


$4,284.66


Payments


Books


$1,368.25


Music books


126.19


Papers and magazines


609.89


Binding


550.38


Freight and express


9.35


$2,664.06


Balance Dec. 15, 1923


$1,620.60


Fuel


Appropriation


$900.00


Payments


Coal


$559.06


$340.94


Balance to general treasury


89


CITY AUDITOR


Lighting


Appropriation


$375.00 100.50


Use of lights


475.50


Payments


Electric lighting $319.98


Balance to general treasury


$155.52


Miscellaneous


Appropriation


$400.00


From school department, for rent, heating, etc.


200.00


Receipts from sale of paper and fines


183.45


Telephone tolls


.25


Lighting


6,00


$789.70


Payments


Telephone rental


$30.25


Stationery and office supplies


46.83


Post office box rent


8.00


Electrician and stock


50.28


Printing and advertising


151.86


Janitor's supplies


34.44


Ash removal


10.00


City teams


6.40


Repairs on heater


26.60


Lavatory supplies


7.50


Caning chairs


24.50


Freight and express


7.51


.


$404.17


.


Balance to general treasury


$385.53


90


ANNUAL REPORT


RECREATIONS


City Parks


Appropriation


$500.00


Income from Balch Fund


480.60


From general treasury to balance


53.46


$1,034.06


Payments


Labor as per payrolls


$855.75


Equipment and supplies


51.38


Hardware


22.63


Carpenter and stock, on band stand


33.80


Flag


15.00


Street sprinkling and commitment


. 55.50


$1,034.06'


Atkinson Common


Appropriation


$500.00


Income from A. G. Cutter Fund


500.00


Income from Gorwaiz fund


4.80


Ircome from Knight fund


19.23


1,024.03


Payments


Labor as per payrolls


$768.35


Carpenter and stock


81.56


Mason and stock


14.65


Cleaning tablets


62.25


91


CITY AUDITOR


Hardware and equipment


36.15


Trucking


966.976


Balance to general treasury $57.07


Riverside Park


Appropriation


$100.00


To general treasury


$100.00


Central Park and Playgrounds


Balance forward


$11,017.84


Appropriation


1,000.00


$12,017.84


Payments


Real estate purchased


$7,602.98


Contract, moving buildings


1,300.00


Labor as per payrolls


1,713.00


City teams


6.60


Extra teams hired


121.50


Manhole


23.35


Pipe


116.44


Cement and lumber


12.80


Printing and advertising


3.00


Bricks


66.00


$10,965.67


Balance forward


$1,052.17


Care of Moseley Woods


.Appropriation


$500.00


Balance forward


381.34


Income from N. E. Trust Co.


1,478.43


4.00


92


ANNUAL REPORT


Sale of wood


20.00


Sale of hay


5.00


Sale of apples


3.50


$2,388.27


Payments


Salary of caretaker


$660.00


Carpenter and stock, building settees


1,274.00


Trucking


2.00


Hardware


18.20


$1,954.20


Balance forward


$434.07


Playgrounds


Appropriation


$1,975.00


Refund


4.93


$1,979.93


Payments


Supervision of grounds


$240.00


Salaries of assistants


192.00


Labor as per payrolls


41.50


Salary of physical instructor


737.50


Sporting goods and equipment


144.96


Photos of North end playground


2.00


Drinking fountain


8.63


Plumber and stock


19.34


Carpenter and stock


16.88


$1,402.8/1


Balance to general treasury


$577.12


93


CITY AUDITOR Playground Supervisor


Balance forward $125.00


Payments


Supervisor $125.00


94


ANNUAL REPORT


CELEBRATIONS


Memorial Day


Appropriation


$400.00


Payments


Quartermaster Post 49, G. A. R. $400.00


Firemens' Memorial Sunday


Appropriation $75.00


Payments


Fire Department, Memorial Committee $75.00


American Legion Memorial Day


Appropriation


$100.00


Balance to general treasury $100.00


95


CITY AUDITOR


UNCLASSIFIED


City Clocks


Appropriation


. ........


$150.00


Payments


Salary of Superintendent of Clocks


$150.00


Water for Public Buildings


Appropriation


$1,500.00


Payments


Newburyport Water Works


$1,500.00


Other City Properties


Balance forward


$1,000.00


Appropriation


500.00


Rent


150.00


Sale of old material


7.00


$1,657.00


Payments


Taggart Fountain


$21.00


Carpenter and stock, almshouse


178.35


Blue prints and plans of Plains School


41.50


Survey, plans and blue prints of Ferry Wharf


54.75


Repairs on Janvrin's Landing


. .


1,240.00


$1,535.60


96


ANNUAL REPORT


Judgment Account


Tax levy, 1923


Balance forward


$1,200.00 120.00


$1,320.00


Payments


Balance forward


1,200.00


Peter Cacos, case


120.00


$1,320.00


Bronze Tablets for World War Veterans


Appropriation $1,000.00


Balance forward


1,484.87


$2,484.87


Payments


Typewriting


$50.85


Postage


38.76


Printing and advertising


2.75


Stationery and office supplies


8.70


$101.06


Balance forward $2,383.81


Photos of Soldiers


Balance forward


$57.00


Balance to general treasury $57.00


97


CITY AUDITOR


CEMETERIES


Income from sale of lots


$70.00


Appropriation


$1,750.00


From general treasury to balance


55.45


$1,805.45


Payments


Labor as per payrolls


$1,676.00


Teaming


15.75


Rent of driveway


20.00


Equipment and repairs


42.20


Plumber and stock


3.50


Printing and advertising


33.00


Water


15.00


$1,805.45


98


ANNUAL REPORT


TEMPORARY ACCOUNTS


Building Permits


Balance


$9.00


Permits issued by City Clerk


188.00


$197.00


Payments


To Inspector of Buildings


$188.00


Balance forward $9.00


SCHOOL TEACHERS' PENSIONS


From Teachers


..


$2,813.75


Payments


To Teachers' Retirement Association


$2,813.75


Uncalled for Claims


Balance Dec. 15, 1923 $186.26


County of Essex (Dog Account)


Balance Dec. 15, 1923 $4.00


99


CITY AUDITOR State of Massachusetts, Seal Bounty Payments


For seals shot


4.50


Receipts


State of Massachusetts


2.50


Balance


2.00


100


ANNUAL REPORT


PUBLIC SERVICE ENTERPRISES


Water Works


Balance, December 16, 1922 $6,509.43


Maintenance Accounts


Receipts


Water rates


$50,919.46


Meter rates


12,140.11


Sundry water supplies


539.60


City for fire service and buildings


5.000.00


Miscellaneous maintenance receipts


891.63


Interest on deposits


166.77


$69,657.57


Payments for Maintenance


Pumping station


18,246.34


Pumping station, Artichoke


5,561.92


General maintenance


6,109.37


Hydrant maintenance


1,178.70


Gate maintenance


1,036.39


Reservoir maintenance


42.18


Meter maintenance


79.05


Service pipe maintenance


4,671.30


Main pipe maintenance


913.34


Filter bed maintenance


1,893.92


Artichoke River maintenance


228.39


Automobile


439.50


Total maintenance 40,400.40 Net earnings $29,257.17


101


CITY AUDITOR


Payments for Debt


Bonds retired


$15,000.00


Interest on bonds


7,017.50


$22,017.50


ยท


Net income $7,239.67


Balance


$13,749.10


New Construction Accounts


Payments


Extension of mains


$2,196.85


Hydrant construction


102.99


Service pipe construction


2,035.83


Gate construction


26.66


Meters


219.45


Service pipe construction, Newbury


111.98


Total new construction, paid from earnings 4,693.76


Balance. December 15, 1923 $9,055.34


102


ANNUAL REPORT


INTEREST


Balance from 1922


$3,844.55


Appropriation


36,000.00


Accrued interest received


1,016.96


Transferred from balance account


2,800.46


$43,661.97


Revenue, Credited to Income Accounts


Interest on overdue taxes and assessments


$5,895.80


Interest from water commissioners


7,017.50


On bank deposits


5,641.16


$18,554.46


Payments


Interest on :


Plum Island Bridge Loan


$1,201.59


High School Bonds


3,571.26


Currier School Bonds


280.00


Water Bonds


8,330.00


Refunding J. V. F. bonds


2,480.00


Sewer Bonds


1,610.00


New Police Station bonds


280.00


Fire Dept. Equipment loan


87.50


Reconstruction Highway loans


14,874.22


Central Park and Playgrounds bonds 796.11


New Primary Schoolhouse bonds


6,651.29


Transferred


3,500.00


$43,661.97


103


CITY AUDITOR


MISCELLANEOUS


TRUST FUND INCOME


Atwood Fund


Cr.


Balance, Dec. 16, 1922


$628.28


From trustees of trust funds


. .... . . 661.49


$1,289.77


Dr.


Cash payments to beneficiaries


188.00


Balance December 15, 1923


$1,101.77


Balch Fund


Cr.


From trustees of trust funds


$480.60


Dr.


City Parks


$480.60


Bromfield Fund


Cr.


From trustees of trust funds $500.00


104


ANNUAL REPORT


Dr.


Tree Warden and care of trees


$250.00


Sidewalks and curbings


.... 250.00


$500.00


Cole Fund


Cr.


From trustees of trust funds


$95.00


Dr.


To Public Library salaries


$95.00


Dexter Fund


Cr.


Balance December 16, 1922


$233.48


From trustees of trust funds


86.58


Balance December 15, 1923


$320.06


FOLLANSBEE FUND


Cr.


Balance December 16, 1922


$247.03


From trustees of trust funds 153.92


$400.95


Dr.


Fuel for beneficiaries 98.65


Balance December 15, 1923 $302.30 .


105


CITY AUDITOR Gorwaiz Fund Cr.


From trustees of trust funds $4.80


Dr.


To Atkinson Common


$4.80


Charles Knight Fund


Cr.


From trustees of trust funds $19.23


Dr.


To Atkinson Common


$19.23


Paul A. Merrill Fund


Cr.


Balance December 16, 1922 $25.00


From trustees of trust funds 47.50


Dr.


$72.50


School Prize, D. C. Wells


10.00


Balance December 15, 1923


$62.50


Simpson Fund


Cr.


From trustees of trust funds $1,044.43


106


ANNUAL REPORT


Dr.


Balance December 16, 1922


$66.47 900.00


Street Sprinkling


966.47


Balance December 15, 1923 $77.96


Toppan Fund


Cr.


Balance Dec. 16, 1922


$38.77


From trustees of trust funds


11.88


$50.65


Dr.


School Prize, D. C. Wells


$12.50


Balance December 15, 1923


$38.15


107


CITY AUDITOR


MUNICIPAL INDEBTEDNESS


Gross city debt December 16, 1922 $657,274.91


Debts incurred during 1923


New Primary Schoolhouse


$180,000.00


Highway construction


175,000.00


City Hall Heating Plant


8,000.00


$363,000.00


Debts paid during year


Schoolhouse Bonds


$2,000.00


Water Bonds


15,000.00


Police Station Bonds


2,000.00


Paving State Street Loan


1,000.00


Recon. High and State St. Bonds


13,000.00


Recon. High Street


28,500.00


Re. State St. to Newbury line


1,000.00


Fire Dept. Equipment loan


2,000.00


High School Bonds


50,000.00


Plum Island Bridge loan


1,500.00


New Primary Schoolhouse loan


9,000.00


Recon. Merrimac Street


20,000.00


Central Park and Playground loan


1,000.00


146,000.00


Increase in debt during year 217,000.00 Gross city debt, December 15, 1923 $874,274.91


108


ANNUAL REPORT


CITY DEBTS AND ASSESSMENTS


December 15, 1923


Bonds and Notes


Rate Issued


Due


Amount


Refunding


4 %


1909


Nov. 1, 1924


$62,000.00


Sewer


31/2 %


1901


Sept. 1, 1931


46,000.00


Water


3 1/2 %


1904


June 1, 1924-34


121,000.00


Water


4


%


1908


July 1, 1924-38


37,000.00


Water


41/2 %


1914


Oct. 1, 1924-44


21,000.00


Police Building


4 %


1911


May 1, 1924-26


6,000.00


Schoolhouse


4


1910


Nov. 1, 1924-25


4,000.00


Recon. State St.


4.80%


1919


Nov. 1, 1924-29


6,000.00


Re. High and State Sts.


41/2 %


1919


Nov. 1, 1924-


10,000.00


Re. High and State St.s. 51/2 %


1920


Nov. 1, 1924-25


4,000.00


Re. High and State Sts. 51/2 %


1920


Nov. 1, 1924-25


2,000.00


Recon. High St.


6 %


1920


Nov. 1, 1924-25


20,000.00


Recon. High St. 6 %


1921


June 1, 1924-26


45,000.00


Recon. High St.


5.10%


1921


Nov. 1, 1924-26


7,500.00


Recon. High St ..


4.85%


1921


Dec. 1, 1924-26


3,000.00


Plum Island Bridge


. 4.1/4 %


1922


Dec. 1, 1924-41


26,774.91


Recon. Merrimac St. .. 4


%


1922


July 1, 1924-27


80,000.00


Central Park and Play-


grounds


4 %


1922


July 1, 1924-42


19,000.00


Widen. and Recon.


Merrimac St.


41/4 %


1923


June 1, 1924-33 . .


.. 150,000.00


Widen. and Recon.


Merrimac St. 41/4 %


1923


June 1, 1924-28


25,000.00


Schoolhouse


41/4 %


1922


Dec. 1, 1924-42


142,500.00


Schoolhouse


41/4 %


1922


Dec. 1, 1924-42


28,500.00


City Hall Heating plant 41/4 %


1923


Aug. 10, 1924-27


8,000.00


*$874,274.91


ASSETS


Taxes of 1920 uncollected


$2,753.57


Taxes of 1921 uncollected


5,182.19


Taxes of 1922 uncollected


23,645.37


Taxes of 1923 uncollected


99,482.01


$131,063.14


109


CITY AUDITOR


Sprinkling Streets 1920 uncollected ..


$99.23


Sprinkling Streets 1921 uncollected ..


25.14


Sprinkling Streets 1922 uncollected .. 146.36


Sprinkling Streets 1922 uncollected


529.48


$800.21


Preservation of trees, 1919 uncoll. 2.80


Preservation of trees, 1920 uncoll.


16.65


Preservation of trees, 1921 uncoll. . . 18.50


Preservation of trees, 1922 uncoll. .. 46.25


Preservation of trees, 1923 uncoll. ..


175.14


$259.34


Betterments uncollected


$24.10


Cash in American Trust Co. $2,910.69


Cash in National Shawmut Bank 4,407.45


Cash in First and Ocean Natl. Bank


64,853.42


Cash in Merchants Natl. Bank 62,047.50


Cash in Treasurer's office


273.69


$134,492.75


State of Mass. Soldiers' Burial


293.50


State of Mass. State Aid 4,198.00


$4,491.50


County of Essex Dog Account


$4.00


Sinking Funds $97,173.63


$368,308.67


Total net Debt December 15, 1923


$505,966.24


Total net Debt December 16, 1922


$308,249.20


Increase in net Debt $197,717.04


*$50,000 Reconstruction of Merrimac St. authorized but not issued.


110


ANNUAL REPORT ANNUAL NET DEBT STATEMENT


The following table shows the net debt at the close of each fiscal year beginning with the year 1899:


Year


Net Debt


Increase


Decrease


1899


$289,556.47


$88,720.01


1900


286,876,59


2,689.88


1901


317,272.13


$20,395.54


1902


321,725.39


4,453.26


1903


369,687.30


47,961.91


1904


646,819.16


277,131.86*


1905


671,536.83


24,717.67


1906


630,305.15


41,231.68


1907


569,120.73


34,184.42


1908


586,259,64


9,861.09


1909


589,904.27


3,644.63


1910


541,348.34


48,555.93


1911


507,916.05


33,432.29


1912


518,129.41


10,213.36


1913


464,470.01


53,659.40


1914


471.146.63


6,676.62


1915


426,408.64


44,747.99


1916


360,438.53


65,970.11


1917


295,736.53


64,702.00


1918


253,982.14


41,754.39


1919


250,963.43


3,045.71


1920


262,265.30


11,328.87


1921


279,088.07


16,907.76


1922


308,249.20


29,161.13


1923


505,966.24


197,717.04


*Water Plant acquired in 1904


111


CITY AUDITOR


SINKING FUNDS


In Hands of Sinking Fund Commissioners


Cash on hand December 16, 1922 $11,498.25


Receipts during year


Income from investments


$5,999.84


Premium on investments


507.19


City Appropriations 1923


500.00


Securities sold and matured


63,929.91


$70,936.94


Payments


Securities purchased $31,855.77


Accrued interest


236.90


City to retire High School loan


50,000.00


Premium paid


333.67


$82,426.34


Decrease in cash on hand


11,489.40


Cash on hand December 15, 1923


$8.85


Investment Account


Total securities Dec. 16, 1922


$129,238.92


Securities purchased during year 31,855.77


$161,094.69


Securities sold and matured


63,929.91


Total securities December 15, 1923


97,164.78


Total sinking funds Dec. 15, 1923


$97,173.63


112


ANNUAL REPORT


Total sinking funds Dec. 16, 1922


140,737.17


*Decrease $43,563.54


The above funds are appropriated to retire the city debt as follows:


HIGH SCHOOL LOAN


$50,000, 31/2% due December 1, 1923.


Total funds Dec. 16, 1922


$47,916.43


Appropriation, 1923 500.00


Net income 1923 1,583.57


Payment to city to retire loan


$50,000.00 $50,000.00


REFUNDING LOAN


$62,000, 4% due November 1, 1924


Total Funds Dec. 16, 1922 $57,400.48


Net income 1922 2,810.00


$60,210.48


Invested


Everett Bonds 4% due Jan. 1, 1924


$2,000.00


Flint Bonds 41/4% due April 1, 1924 3,000.00


Minneapolis Bonds 4% due June 1, 1924 3,000.00


Lawrence Bonds 4% due July 1, 1924


1,000.00


B. & M. R. R. 4% due Sept. 1, 1926 Third Liberty Loan 41/4% due Sept. 15, 1928


5,000.00


Plymouth 33/4% due July 1, 1924


1,000.00


Revere 51/2% due Mar. 1, 1924


1,000.00


American Tel. & Tel. Co. 4% due July 1, 1929


3,000.00


Winchester 41/4% due Sept. 15, 1931


8,000.00


Newburyport Water, 31/2% due June 1, 1925-28


3,000.00


Five Cents Savings Bank 13,096.50


Institution for Savings


7,113.98


10,000.00


$60,210.48


*Decrease caused by retirement of $50,000 High School Bonds.


113


CITY AUDITOR


SEWERAGE LOAN


$46,000, 31/2 % due September 1, 1931.


Total Fund Dec. 16, 1922 $35,420.26


Net income 1923


1,542.89


$36,963.15


Invested


Hull, 41/4% due June 1, 1931


$2,000.00


B. & M. R. R. 6% due June 1, 1930 2,000.00


Lake Shore & Michigan R. R. 4% due May 1, 1931 1.000.00


Newburyport Sewer, 31/2 % due Sept. 1, 1931 26,000.00


Lawrence Savings Bank 5,000.00


Institution for Savings, City


954.30


First & Ocean National Bank


8.85


$36,963.15


Summary


Newburyport Water 31/2 % due June 1, 1925-28 $3,000.00


Flint, 41/2% due April 1, 1924 3,000.00


Minneapolis, 4% due June 1, 1924 3,000.00


Everett, 4% due Jan. 1, 1924


2,000.00


Lawrence, 4% due July 1, 1924


1,000.00


B. & M. R. R. 4% due Sept. 1, 1926 5,000.00


Lake Shore & Michegan 4% due May 1, 1931 1,000.00


B. & M. R. R. 6% due June 1, 1930 2,000.00


Newburyport Sewer 31/2% Sept 1, 1931


26,000.00


U. S. Third Liberty Loan 41/4% due Sept. 15, 1928 10,000.00


American Tel. & Tel. Co. 4% due July 1, 1929


3,000.00


Winchester, 41/4% due Sept. 15, 1931


8,000.00


Hull, 41/4% due June 1, 1931


2,000.00


Revere 51/2% due March 1, 1924


1,000.00


Plymouth 33/4% due July 1, 1924


1,000.00


Lawrence Savings Bank 5,000.00


Five Cents Savings Bank, City


13,096.50


Institution for Savings, City 8,068.28


First and Ocean National Bank, City 8.85


$97,173.63


114


ANNUAL REPORT


BONDS DEPOSITED WITH COMMISSIONERS


J. L. McLean, City Marshal, $1,000.00 Massachusetts Bonding & Insurance Co. expires Jan. 1, 1924.


H. W. Little, City Clerk, $3,000.00 Massachusetts Bonding and Insurance Co. expires Jan. 6, 1924.


H. S. Noyes, Secretary and Treasurer of Water Works, $5,000.00 Fidelity and Deposit Co. of Maryland, expires July 10, 1924.


Chas. E. Houghton, Treasurer and Collector, $30,000.00 Maryland Casualty Co., expires Jan. 7, 1924.


BORROWING CAPACITY


Year


Valuation


Additional Assessments


Total Valuation


Abatements


Net Valuation


1921


$12,179,966


$39,460.


$12,219,426


$161,426


$12,058,000


1922


12,546,326


12,546,326


104,000


12,442,326


1923 12,615,470


1,200


12,616,670


11,418


12,605,252


Average net valuation for three years


$12,368,526


Debt limit 21/2% of $12,368,526


$309,213.15


*City Debt omitting revenue loans


874,274.91


Debt outside the limit allowed by Special


Acts :


Sewer, (Acts 1889 and 1900) $46,000.00


Water, (Acts 1894, 1908, 1913) 179,000.00


Plum Island Bridge loan 26,774.91


Merrimac Street loan 80,000.00


Widening and Recon. Merrimac Street


loan


.175,000.00


New Primary School loan


142,500.00


Total loans outside limit 649,274.91


Debt within limit 225,000.00


Total Sinking Funds


97,173.63


Less for debt outside limit


36,963.15


Sinking funds for debt inside limit


60,210.48


Net debt within the limit 164,789.52


Borrowing capacity Dec. 15, 1923 $144,423.63 *Merrimac Street loan authorized not yet issued $50,000.00.


115


CITY AUDITOR


TRUST FUNDS


THE LAW. Chapter 322


An act to provide for the auditing of certain trust funds and accounts. Be it enacted, etc., as follows:


Section 1. It shall be the duty of city and town auditors at least once every year, and so much oftener as they deem it necessary, to audit the ac- counts of the trustees of any property, the principal or income of which, in whole or in part, was bequeathed or given in trust for the benefit of the city or town or any part thereof, or for the benefit of the inhabitants of the city or town or any part thereof, and to examine and estimate the fundis, se- curities, and evidence of property held by such trustees. City or town auditors shall include in their annual report a report of such auditing and investigation; and if they discover any fraud or irregularity they shall im- mediately report the same to the Mayor and Treasurer of the city or to the Selectmen or Treasurer of the town.


Section 2. It shall be the duty of the trustees designated in section one hereof to give city and town auditors free access to their accounts, funds, securities and evidence of property; and any such trustee who refuses to exhibit his trust accounts, funds, securities and evidences aforesaid shall be subject to a fine of not less than fifty nor more than two hundred dollars.




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