USA > Massachusetts > Hampshire County > Hatfield > Hatfield Annual Town Report 1925-1935 > Part 19
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The detailed rating of the High School students as re- garding health requirements as follows:
A-40%. B-20%. C-40%. The C- rating is failure as far as health standards are concerned. Of this 40% defects are shown-defective teeth 75%; vision 10%; defective hear- ing 3%; malnutrition 3%; diseased tonsils 3%; posture 5%; heart lesions 1%.
PHYSICAL EDUCATION
Physical education under the supervision of the teachers especially in the High School is a prime factor toward Health Education in the schools. Athletics and dancing hold an im- portant part in the school life of the child.
SURVEY OF CHILDREN ENTERING SCHOOL West Hatfield:
Number of children 1
A-1 Vaccinated.
North Hatfield:
Number of children 8. Vaccinated 6. A- 3
B- 2
C- 3 1 carious teeth. 2 malnutrition.
65
School Street:
Number of children 20.
A- 14
B- 5 C- 1 Carious teeth.
Hill:
Number of children 9.
A- 5
B- 2
C-2 1 carious teeth. 1 posture (under medical care). Bradstreet:
Number of children 8.
A-4
B-2
C-2 1 nasal obstruction. 1 carious teeth.
HEALTH TEACHING
The daily inspection in the primary grades especially followed by health instruction as to its purpose keeps up the morale of the school child. Even the simplest health habit is based upon scientific truths and is an entirely rational pro- cedure. The success of this program depends on the interest of the teacher in health education and to the teachers of our schools I extend my appreciation of this interest.
Intermediate and grammar grades have regular instruction in the hygiene of healthy living as well as in correlation with other studies, here, again the success of the program depends on the scientific knowledge the teacher may possess plus the interest in health education.
In the High School the subject of health teaching is carried on through the departments of Biology and Home Economics. This schedule includes a limited number of pupils. A method whereby a larger number of the pupils may receive definite health teaching is a problem for consideration. In the Home Economic department the Freshmen class not only did well in the subject of Hygiene but six of the members received a Junior Red Cross First Aid certificate. The Sophomore class
66
in Home Hygiene four received the Red Cross Standard Certi- ficate, one the Junior certificate.
The field trips to the milk supply, water supply, sanitary control of city sewage and inspection of public utilities con- stitute a feature of the study in Hygiene as relating to Munici- pal health control. The field trips to the Quonquont milk farm where grade A milk is produced, to the local water supply reservoir, and later to the laboratory and source of the gigantic Cobble Mountain water supply were full of interest. The third trip to the filter beds, Easthampton, where city sewage is dis- infected before allowed to flow into the river and to the refuse terminal to study the economic use as well as the proper dis- posal of waste. No class room teaching can put over such instruction as is necessary to impress upon the student the necessity of responsibility regarding public health. The im- portance of health teaching in the public schools cannot be over estimated. The basis of the child's success depends on the knowledge of how to keep well and maintain efficiency. No detail relating to this objective is so trivial as to be dis- regarded. Health is controllable and is dependent largely on informed public opinion. The school can assist in shaping attitudes with respect to health. Sickness in any form diverts energy and discourages ambition. This applies to mental health as well as to physical health.
The school child is entitled to an environment suitable to his mental capabilities as well as to his physical necessities. Good standards of health requirements and efficient methods of health teaching are essential, co-operation on the part of school and home in regard to the child's best interest is de- manded. Ill health is a social and economic waste.
To the Superintendent, Members of the School Com- mittee, Teachers, Parents and to the Children in the schools, this report is
Respectfully submitted,
MARIAN HOLMES, R.N.
Northampton, January, 1932.
67
Attendance Data for the School Year 1930-1931
Schools and Teachers
I
II
III
IV
V
VI
VII VIII
IX
X
XI
XII
Membership
Average
Average
Attendance
Percent
Attendance
Smith Academy-E. J. Burke ..
36
26
22
15
99
93
87
93
Center School:
Clarence J. Larkin ..
30
30
29
27
95
Mary G. Moriarty
26
26
25
24
96
Sarah V. Kiley.
31 26
26
23
22
95
Catherine T. Shea.
33
33
33
32
96
Grace W. Bardwell.
38
38
36
35
96
Katherine I. Hayes
44
44
42
41
97
Mary Fenton . .
20
19
39
39
38
97
Laura Boyle.
18
20
38
38
36
95
Marie A. Proulx.
26
12
38
37
35
96
Hill School:
33
32
32
98
Eleanor P. Whalen .
19
22
41
38
37
96
West Hatfield:
26
24
23
94
Anna Osley.
3
7
5
6
21
21
20
97
North Hatfield:
38
38
36
95
Mary D. Donelson
4
9
5
10
28
28
27
97
Bradstreet:
Kathleen Connelly .
28
28
27
96
Ellen M. O'Hara .
9
11
9
29
28
27
97
Lena P. Fitzgerald.
15
16
31
30
29
98
Town Totals.
67
84
54
65
87 |101
79
81
36
26
22
15
717
690
682
96
Maude E. Boyle-Supervisor of Music.
Bernice B. Ormond-Supervisor of Art and Penmanship.
Marian Holmes -- Supervisor of Health Instruction and School Nurse.
89
6
5
8
7 .
9
13
7
9
12
7
9
31
28
27
96
Anna C. Donnis.
Constance Mullany
15
18
Harold L. Ford .
Vera M. Lynch .
GRADES
Total
Membership
Teaching Data and Enrollment as of December 23, 1932
Schools, Teachers, Homes
Salaries
Grade Enrollment
Smith Academy:
I
III
IV
V
VI
VII
VIII
IX
30
23
20
137
John R. Kalloch, Holyoke . Frank R. Dillon, Randolph .
1,900.00
1,700.00
Mary E. Ryan, Hatfield. .
1,600.00
Katherine M. Day, Hatfield .
1,300.00
Marion D. Glasheen, Hatfield.
1,500.00
Mary M. Nolan, Hatfield.
1,400.00
Center School:
Clarence J. Larkin, Haydenville.
1,800.00
22
22
Margaret A. Ryan, Hatfield. .
1,200.00
Helping teacher
1,000.00
25
25
Sarah V. Kiley, Hatfield. .
1,200.00
34
34
Anna C. Donnis, Hatfield .
1,100.00
27
27
Catherine Shea, Holyoke.
1,100.00
35
35
Grace Bardwell, Hatfield .
1,200.00
27
27
Katherine Hayes, Hatfield.
1,100.00
36
36
Mary F. Ahearn, Northampton
1,200.00
12
26
38
Susan Petcen, Hatfield .
1,050.00
34
Marie A. Proulx, Hatfield .
1,100.00
25
25
Hill School:
Constance Mullany, Hatfield.
1,200.00
19
12
31
Eleanor Whalen, Hatfield.
1,200.00
17
16
33
West Hatfield:
Harold L. Ford Greenfield .
1,200.00
6
6
7
23
Anna Osley, West Hatfield .
1,100.00
2
2
7
5
16
North Hatfield:
1,000.00
8
6
11
6
31
Bradstreet:
Kathleen Connelly, N. Hatfield . . .
1,200.00
25
Ellen M. O'Hara, Greenfield.
1,150.00
9
7
11
27
Lena Fitzgerald, Hatfield. .
1,200.00
10
10
7
27
Grade Totals .
62
56
77
56
62
89
88
66
64
30
23
20
939
Maude E. Boyle, Hatfield
Bernice B. Ormond, Hatfield
Marian Holmes, R. N., Northampton
900.00 Supervisor of Music
900.00 Supervisor of Drawing and Penmanship
1,000.00 Supervisor of Health Instruction and Nurse.
Totals
E. J. Burke, Principal.
$3,000.00
64
11
4
12
8
40
Mary Donelson, North Hatfield . . .
1,200.00
Vera M. Lynch, Holyoke. .
9
11
10
12
22
Mary G. Moriarty, Holyoke.
69
MENSE PETE
CHOVIETEM
LIBERTATE
HENRY F. LONG COMMISSIONER
THEODORE N. WADDELL DIRECTOR OF ACCOUNTS
The Commonwealth of Massachusetts Department of Corporations and Taxation Division of Accounts
State House, Boston
February 1, 1932.
To the Board of Selectmen Mr. Daniel P. Sheehan, Chairman Hatfield, Massachusetts
Gentlemen:
I submit herewith my report of an audit of the books and accounts of the town of Hatfield for the fiscal year ending December.31, 1931, made in accordance with the provisions of Chapter 44 of the General Laws. This is in the form of a report made to me by Mr. Edward H. Fenton, Chief Account- ant of this Division.
Very truly yours, Theodore N. Waddell,
Director of Accounts.
Mr. Theodore N. Waddell Director of Accounts Department of Corporations and Taxation State House, Boston
Sir:
Pursuant to your instructions, I have made an audit of the books and accounts of the town of Hatfield for the year ending December 31, 1931, and submit the following report thereon:
The financial transactions, as recorded on the books of the several departments receiving or disbursing money for the town or committing bills for collection, were examined, checked, and verified.
The books and accounts of the town accountant were ex- amined and checked in detail. The recorded receipts and pay- ments were compared with the treasurer's cash book, the appropriation accounts were checked to the town clerk's rec- ords of town meetings, the ledger was analyzed, a trial balance was taken off, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on December 31, 1931.
Considerable improvement was noted in the work of the accounting department.
It was noted that the town continues to carry liability insurance on town owned trucks. Attention is again called to the fact that there is no liability on the part of the town for accidents in which town owned motor vehicles are involved, with the exception of those used in activities of a commercial nature, and, therefore, premiums for liability insurance on equipment used in the performance of strictly public functions may not be legally paid; however, premiums may be paid for effecting insurance providing indemnity to town employees
72
by reason of their liability for damages to others for bodily injuries caused by operating town motor vehicles, in accordance with Section 3, Chapter 458, Acts of 1931.
Attention was called in the report of the previous audit to the fact that the workmen's compensation insurance policy of the town included teachers and clerical employees, contrary to the provisions of Chapter 807, Acts of 1913, as amended, which permit compensation insurance for laborers, workmen, and mechanics only. The policy issued in 1931 was examined and it was noted that although teachers are eliminated from the policy, clerical employees are still included.
In checking the town clerk's records of town meeting proceedings, it was noted that at a special town meeting in 1931 the town authorized a loan for the purchase of fire equip- ment. After the apparatus was purchased and delivered, it was learned that the vote to authorize the loan was defective and the voters at a subsequent special meeting refused to pass a vote correcting the vote of the previous meeting authorizing the loan. The equipment, although delivered, has not been paid for and an article has been prepared for the annual town meeting in 1932 requesting an appropriation.
The 1930 revenue deficit was not raised in 1931 as sug- gested in the report of the previous audit, but assurances re- ceived indicate that an appropriation to provide for the deficit will be requested in 1932.
The computation of the tax levy was listed and checked, and it was noted that appropriations voted from surplus rev- enue are not included in the total appropriations used by the assessors in the determination of the rate. Section 15-A, Chap- ter 41, General Laws, requires town clerks to report to the assessors and town accountant each appropriation in detail and the provisions made for meeting the same, if specified in the appropriation order or vote, while Section 23, Chapter 59, General Laws, as amended by Chapter 428, Acts of 1931, requires that the assessors shall annually assess taxes to an amount not less than the aggregate of all amounts appropriated
73
since the last preceding annual assessment and not provided for therein, and that deductions shall not be made on account of available funds unless approval in writing shall have been obtained from the Commissioner of Corporations and Taxation.
The town treasurer's accounts were examined and checked. The recorded receipts were checked with the records in the departments collecting money for the town and with the other sources from which money was piad into the town treasury, while the payments were checked with the selectmen's warrants authorizing them. The cash book was footed, the cash on hand was verified by an actual count, and the bank balance was proved with a statement received from the bank.
The securities, including savings bank books representing trust funds in the custody of the treasurer, were examined and listed. The income was proved and the payments were verified.
The books and accounts of the tax collector were ex- amined and checked. The taxes outstanding at the time of the previous examination were audited, and all subsequent com- mitment lists of poll, personal, real estate, motor vehicle excise, and old age assistance taxes were proved with the assessors' commitment warrants. The recorded cash book collections were checked with the collections entered in the commitment books, the payments to the treasurer were verified, the abate- ments were compared with the assessors' records of abate- ments granted, and the outstanding accounts were listed and proved with the accountant's ledger.
A further verification of the outstanding account swas obtained by mailing notices to a number of persons whose names appeared on the books as owing money to the town, the replies received thereto indicating that the accounts, as listed, are correct.
The collector's cash on hand was verified by an actual count on January 2, 1932, and a cash variation amounting to $96.20 was adjusted by him during the process of the audit.
74
The financial accounts of the town clerk were examined. The receipts for dog and sporting licenses were checked with the records of licenses granted, and the payments to the county treasurer and to the Division of Fisheries and Game, respec- tively, were verified. The town clerk's cash was verified by an actual count on January 2, 1932.
The surety bonds of the town clerk, treasurer, and col- lector for the faithful performance of their duties were ex- amined and were found to be in proper form.
The receipts for licenses issued by the selectmen were checked with the records of licenses granted, and the payments to the treasurer were verified.
The records of receipts for town hall rents were checked. The rents were paid to the town hall building committee until the annual meeting in 1931, after which time they were paid to the town treasurer. The cash in the custody of the town hall building committee was turned over to the town treasurer during the year.
The accounts of the sealer of weights and measures were checked. The receipts were compared with the records of work done and the payments to the treasurer were verified.
The accounts of the health, highway, public welfare, and school departments were examined, the records of departmental charges being compared with the accountant's ledger. The collections were compared with the treasurer's cash receipts and the outstanding accounts were listed and proved with the accountant's ledger.
The records of fines and miscellaneous receipts by the librarian were checked, and the payments to the treasurer were verified. The cash on hand was proved by an actual count on January 11, 1932.
The water department accounts were examined. The commitments were proved, the recorded collections were com- pared with the treasurer's receipts, the allowances were checked and were found to have been properly authorized, and the out-
75
standing accounts were listed and proved with the account- ant's ledger. The water collector's cash on hand was counted on January 2, 1932, a cash variation of $52.26 being noted.
In addition to the balance sheet, there are appended to this report tables showing a reconciliation of the treasurer's cash, summaries of the tax and departmental accounts, as well as tables showing the transactions and condition of the trust funds.
On behalf of my assistants and for myself, I wish to express appreciation for the co-operation extended by town officials during the process of the audit.
Respectfully submitted, Edw. H. Fenton, Chief Accountant.
76
RECONCILIATION OF TREASURER'S CASH
Balance January 1, 1931.
$12,862.48 Receipts 1931 179,383.78
$192,246.26
Payments 1931 $182,771.95
Balance December 31, 1931, and
January 2, 1932:
Northampton Nat. Bank $9,359.48
Cash in office, verified. . . 104.83
Memorandum - overpay-
ment voucher No. 504 . .
10.00
$9,474.31
$192,246.26
Northampton National Bank
Balance January 2, 1932, per statement
$10,127.33
Balance Jan. 2, 1932, per check book $9,359.48
Outstanding checks January 2, 1932,
per list.
767.85
$10,127.33
RECONCILIATION OF COLLECTOR'S CASH Joseph Yarrows, Collector
Cash balances January 2, 1932, per tables :
Taxes :
Levy of 1929 $377.60
Levy of 1930
660.75
Levy of 1931
324.41
Motor vehicle excise taxes : Levy of 1931 100.02
Old age assistance taxes:
Levy of 1931
3.00
Interest on taxes
83.05
$1,548.83
77
Overpayments to treasurer :
Taxes :
. Levy of 1929 $.30
Levy of 1930. 5.00
Levy of 1931. 1.00
Motor vehicle excise taxes : Levy of 1931 . 5.27
Cash on hand Jan. 2, 1932, verified . .
1,441.06
Cash variation Jan. 2, 1932
96.20
$1,548.83
TAXES-1925
M. H. Dwight, Collector
Outstanding Jan. 1, 1931, per previous
audit. $273.48
Payments to treasurer Jan. 1, to March 27, 1931 $33.18
Abatements Jan. 1, to March 27, 1931 4.00
Recommitment March 27, 1931, to
James L. McGrath, Special Collector 236.30
$273.48
James L. McGrath, Special Collector
Recommitment March 27, 1931, per
warrant. $236.30
Payments to treasurer March 28 to Dec. 31, 1931. $234.30
Abatements March 28 to Dec. 31, 1931 2.00
$236.30
78
TAXES-1926 M. H. Dwight, Collector
Outstanding Jan. 1, 1931, per previous audit. $833.47
Payments to treasurer Jan. 1 to March 27, 1931
$72.00
Abatements Jan. 1 to March 27, 1931 409.60
Recommitment March 27, 1931, to
James L. McGrath, Special Collector 351.87 $833.47
James L. McGrath, Special Collector
Recommitment March 27, 1931, per warrant. $351.87
Payments to treasurer March 28 to Dec. 31, 1931. $349.87
Abatements March 28 to Dec. 31, 1931 2.00
$351.87
TAXES-1927 M. H. Dwight, Collector *
Outstanding Jan. 1, 1931, per previous audit. $1,049.65
Payments to treasurer Jan. 1 to March 27, 1931 $179.44
Abatements Jan. 1 to March 27, 1931 . 67.30
Recommitment March 27, 1931, to James L. McGrath, Special Collector 802.91
$1,049.65
79
+
James L. McGrath, Special Collector
Recommitment March 27, 1931, per
$802.91 warrant.
Payments to treasurer March 28 to Dec. 31, 1931. $793.01
Abatements March 28 to Dec. 31, 1931 9.90
$802.91
TAXES-1929 Joseph Yarrows, Collector
Outstanding Jan. 1, 1931, per previous
audit. . $7,039.20
Taxes 1930 credited to taxes 1929
498.65
Overpayment to treasurer .30
$7,538.15
Payments to treasurer.
$6,647.92
Outstanding Dec. 31, 1931
890.23
$7,538.15
Outstanding Jan. 1, 1932.
$890.23
Outstanding Jan. 2, 1932, per list.
$512.63
Cash balance Jan. 2, 1932
377.60
$890.23
TAXES-1930 Joseph Yarrows, Collector
Outstanding Jan. 1, 1931, per previous audit. $27,403.47
Overpayment to treasurer, to be ad- justed by collector 5.00
$27,408.47
80
Payments to treasurer. $20,755.63 498.65
Taxes 1930 credited to taxes 1929.
Outstanding Dec. 31, 1931
6,154.19
$27,408.47
Outstanding Jan. 1, 1932
$6,154.19
Outstanding Jan. 2, 1932, per list
$5,493.44
Cash balance Jan. 2, 1932.
660.75
$6,154.19
TAXES-1931 Joseph Yarrows, Collector
Commitment per warrants $76,996.43
Overpayment to treasurer, to be ad- justed by collector 1.00
$76,997.43
Payments to treasurer $43,186.67
Abatements .
6.64
Transfer to tax titles
18.68
Outstanding Dec. 31, 1931
33,785.44
$76,997.43
Outstanding Jan. 1, 1932.
$33,785.44
Outstanding Jan. 2, 1932, per list.
$33,461.03
Cash balance Jan. 2, 1932
324.41
$33,785.44
OLD AGE ASSISTANCE TAXES-1931 Joseph Yarrows, Collector
Commitment per warrant. $693.00
Payments to treasurer.
$539.00
Outstanding Dec. 31, 1931, and Jan.
2, 1932, per list. 151.00
Cash balance Dec. 31, 1931, and Jan.
2, 1932. 3.00
$693.00
81
MOTOR VEHICLE EXCISE TAXES-1929 Joseph Yarrows, Collector
Outstanding Jan. 1, 1931, per previous audit. $71.41
Payments to treasurer $10.47
Abatements motor vehicle excise taxes
1929 credited to motor vehicle ex- cise taxes 1931. 58.41
Outstanding Dec. 31, 1931, and Jan.
2, 1932, per list. 2.53
$71.41
MOTOR VEHICLE EXCISE TAXES-1930 Joseph Yarrows, Collector
Outstanding Jan. 1, 1931, per previous
audit.
$790.65
Additional commitment.
6.00
Abatement after payment, refunded. .
10.15
$806.80
Payments to treasurer $677.41
Abatements .
18.52
Outstanding Dec. 31, 1931, and Jan.
2, 1932. 110.87
$806.80
MOTOR VEHICLE EXCISE TAXES-1931 Joseph Yarrows, Collector
Commitment per warrants
$4,702.78
Abatements after payment, refunded .
62.69
Audit adjustments:
Abatements motor vehicle ex- cise taxes 1929 credited to
motor vehicle excise taxes
1931
$58.41
Commitments not entered . .
67.93
$126.34
82
Overpayment to treasurer, to be ad- justed by collector . $5.27
Abatements after payment, to be re- funded .53
$4,897.61
Payments to treasurer.
$3,925.32
Abatements:
Reported.
$275.27
Not reported .
16.54
$291.81
Error in entering commitments
29.50
Outstanding Dec. 31, 1931, and Jan.
2, 1932, per list.
550.96
Cash balance Dec. 31, 1931, and Jan.
.
2, 1932.
100.02
$4,897.61
INTEREST ON TAXES
Joseph Yarrows, Collector
Cash on hand Jan. 1, 1930. $2.14
Collections 1931:
Taxes 1929
$592.20
Taxes 1930
630.96
Taxes 1931
48.24
Motor vehicle excise taxes 1929 .49
Motor vehicle excise taxes 1930.
10.43
Motor vehicle excise taxes
1931 23.46
$1,305.78
$1,307.92
$1,307.92
Payments to treasurer
83
Collections Jan. 1 to 2, 1932 :
Taxes 1929
$47.77
Taxes 1930
31.41
Taxes 1931 3.87
$83.05
Cash balance Jan. 2, 1932
$83.05
M. H. Dwight, Collector
Cash on hand Jan. 1, 1931 per previous audit. $27.05
Collections Jan. 1 to March 27, 1931:
Taxes 1925.
$1.11
Taxes 1926.
.30
Taxes 1927
5.97
$7.38
$34.43
Payments to treasurer Jan. 1 to March
27, 1931 $34.43
James L. McGrath, Special Collector
Collections March 28 to Dec. 31, 1931:
Taxes 1925
$75.82
Taxes 1926.
61.46
Taxes 1927. 146.71
$283.99
Payments to treasurer March 28 to
Dec. 31, 1931 $283.99
SELECTMEN'S LICENSES
Licenses issued 1931:
Gasoline
$15.00
Pool.
6.00
Alcohol 2.00
84
$32.00
Junk.
Peddler 16.00
Common victualler
1.00
Slaughter. 3.00
Oleomargarine
.50
Milk .
.50
Auto dealer
5.00
Circus
2.00
$83.00
Payments to treasurer. $78.00
Outstanding Dec. 31, 1931, and Jan.
2, 1932, per list. 5.00
$83.00
TOWN CLERK
Dog Licenses
Cash on hand Jan. 1, 1931, per previ- ous audit . $1.80
Licenses issued 1931:
Males, 135 at $2.00. $270.00
Spayed females, 18 at $2.00 36.00
Females, 10 at $5.00 50.00
$356.00
$357.80
Payments to county . .
$322.20
Fees retained, 163 at 20 cents.
32.60
Cash on hand Dec. 31, 1931, and Jan.
2, 1932, verified.
3.00
$357.80
TOWN CLERK Hunting and Fishing Licenses
Cash on hand Jan. 1, 1931, per previ- ous audit $7.50
85
1
Licenses issued 1931: Series of 1931:
Resident citizens' sport-
ing, 169 at $2.75. $464.75
Non-resident citizens'
sporting, 2 at $5.35. 10.70
Non-resident citizens'
sporting, 1 at $14.35 . 14.35
Minor trapping, 3 at $1.25 3.75
Duplicates, 4 at $.50. . . 2.00
Series of 1932:
Resident citizens' sport-
ing, 16 at $2.75. 44.00
$539.55
$547.05
Payments to Division of Fisheries and Game. $459.30
Fees retained, 175 at 25 cents
43.75
Cash on hand Dec. 31, 1931.
44.00
$547.05
Cash on hand Jan. 1, 1932.
$44.00
Licenses issued Jan. 1 to 2, 1932:
Resident citizens' sporting, 8 at $2.75 22.00
$66.00
Cash on hand Jan. 2, 1932, verified ..
$66.00
TOWN HALL RENTALS
$607.50
Receipts 1931.
Payments to building committee. $131.00
Payments to treasurer
476.50
$607.50
86
TOWN HALL BUILDING COMMITTEE RECEIPTS
Balance Jan. 2, 1931. $806.76 598.70
Receipts 1931.
$1,405.46
Payments 1931:
By building committee $122.17
By town treasurer 1,050.31
$1,172.48
Balance in general treasury Dec. 31,
1931 232.98
$1,405.46
SEALER OF WEIGHTS AND MEASURES
James J. Fitzgerald, Sealer
Due from sealer Jan. 1, 1931.
$8.57
Outstanding Jan. 1, 1931 21.07
$29.64
Outstanding Dec. 31, 1931
$21.07
Due from sealer Dec. 31, 1931
8.57
$29.64
Thomas O'Dea, Sealer
Cash on hand Jan. 1, 1931.
$1.85
Charges Jan. 1 to Dec. 31, 1931
83.56
$85.41
Payments to treasurer.
$75.75
Adjustment charges retained.
7.80
Cash on hand Dec. 31, 1931.
1.86
$85.41
Cash on hand Jan. 1, 1932 .
$1.86
Charges Jan. 1 to 11, 1932.
2.76
$4.62
87
Adjustment charges retained Jan. 1 to 11, 1932. $.40
Cash on hand Jan. 11, 1932
4.22
$4.62
LIBRARY
Fines 1931. $60.15
Payments to treasurer.
$44.05
Cash on hand Dec. 31, 1931.
16.10
$60.15
Cash on hand Jan. 1, 1932 .
$16.10
Fines Jan. 1 to 11, 1932.
3.06
$19.16
Cash on hand Jan. 11, 1932, verified
$19.16
WATER RATES
Cash on hand Jan. 1, 1931, per previ- ous audit .
$.19
Outstanding Jan. 1, 1931, per previous audit. 21.00
Charges Jan. 1 to Dec. 31, 1931 :
Rates. $3,289.23
Miscellaneous .
16.00
Sale of wood.
84.00
$3,389.23
Charges not reported :
Rates
$3,301.03
Miscellaneous
19.95
Sale of wood
53.00
$3,373.98
$6,784.40
88
Payments to treasurer $6,116.10
Abatements:
Reported.
$82.76
Not reported
113.65
$196.41
Outstanding Dec. 31, 1931, and Jan.
2, 1932, per list. 135.41
Cash on hand Dec. 31, 1931, and Jan.
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