USA > Massachusetts > Hampshire County > Hatfield > Hatfield Annual Town Report 1925-1935 > Part 31
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The school health department extends appreciation to The State Dept. of Health, Metropolitan Life Insurance Co., Prudential Insurance Co., American Red Cross and the Hampshire County Public Health Association for helpful material on health education and the use of facilities under their control.
Every one should keep in mind the value of the Hamp- shire County Public Health Association in giving an op- . portunity for children to attend the Health Camp Hodg- kins for four weeks during the summer and that the sale of Christmas seals makes this opportunity possible.
2 girls were admitted to the health camp during the summer and were benefited by the rest and care. The health of the school child is important and the price is eternal vigilance and cooperative interest.
To al Imembers of the school department, teachers, pupils and parents this report of the health work in the schools is respectfully submitted.
MARIAN HOLMES, R. N.
63
Report of Music Supervisor
To the Members of the School Committee and Superintendent of Schools:
Vocal music in our schools ought to sound like music at all times and it can if the children use their singing voices correctly. We emphasize singing above everything else. We do much individual singing in the lower grades to aid deficient pitch, and sing in concert to help some voices to keep in time with other voices which also trains the child to use his ears keenly.
Aside from the cultivation of a pleasing singing tone our aim in music in the public schools may be summed up as follows :
Music reading is simply a means which permits a wide experience in song singing which in turn is an incentive to musical growth which results in Music Appreciaton, the open door to greater opportunities in the field of music.
We strive to build up a working knowledge of the fundamentals and application of the same through the grades so that all students are prepared in Smith Academy to continue the advanced work of the chorus and glee club.
We know that the radio recently installed in the Acad- emy is and will continue to be of great value in our music course. We are enabled to have the advantages of the Damrosch Music Appreciation programs and there is a large enrollment in this class.
I wish to express my very deep appreciation to the members of the School Committee, Mr. Hebard, principals and teachers, and pupils for their sincere cooperation and loyal support.
Respectfully submitted,
MAUDE E. BOYLE.
64
TEACHER NOTES
School Smith Academy
Teacher Residence E. J. Burke, Holyoke
Present Salary $2,400.00
John H. Kalloch, Hatfield
1,520.00
Clarence J. Larkin, Haydenville
1,440.00
Mary E. Ryan, Hatfield
1,280.00
Frances V. Annis, Lynn, 1,050.00
Elizabeth F. Baker, Lynn
960.00
Dorothy Allaire, Hatfield
900.00
Margaret Stoddard, Hatfield
800.00
Harold L. Ford, Northampton
1,152.00
Margaret A. Ryan, Hatfield
960.00
Sarah V. Kiley, Hatfield
960.00
Grace W. Bardwell, Hatfield
960.00
Mary F. Ahearn, Northampton
960.00
Catherine T. Shea, Holyoke
960.00
Katherine Hayes, Hatfield
960.00
Vera M. Lynch, Holyoke
960.00
Peter G. Staszko, Hatfield
800.00
School Street
Anna Osley, Hatfield
960.00
Marie A. Proulx, Hatfield
960.00
Hill
Constance Mullany, Hatfield
960.00
Eleanor Whalen, Hatfield
960.00
No. Hatfield
Mary D. Donelson, Hatfield
960.00
Susan Petcen, Hatfield
900.00
Bradstreet
Lena Fitzgerald, Hatfield
960.00
Helen F. Boyle, Hatfield
800.00
Health Education
and Nurse
Marian Holmes, R. N., Northampton 800.00
Music
Maude E. Boyle, Hatfield 750.00
Penmanship
Margaret Stoddard, Hatfield
One-half time and salary as given above
Center School
65
NON PETIT
OVIETEM
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
January 22, 1936
To the Board of Selectmen Mr. John W. Mullin,s Chairman Hatfield, Massachusetts
Gentlemen :
I submit herewith my report of an audit of the books and accounts of the town of Hatfield for the year ending December 31, 1935, made in accordance with the provis- ions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. Herman B. Dine, Assistant Director of Accounts.
Very truly yours, Theodore N. Waddell, Director of Accounts.
66
Mr. Theodore N. Waddell Director of Accounts Department of Corporations and Taxation State House, Boston
Sir:
In accordance with your instructions I have made an audit of the books and accounts of the town of Hatfield for the year ending December 31, 1935, and submit the following report thereon:
The financial transactions as recorded on the books of the several departments collecting money for the town or committing bills for collection were examined, checked, and verified.
The books and accounts of the town accountant were examined and checked in detail. The recorded receipts were checked with the records of the departments collect- ing money for the town and with the treasurer's cash book, while the payments as recorded were compared with the treasury warrants and the treasurer's records. The appropriations voted by the town were listed from the town clerk's record of town meetings, being checked with the ledger appropriation accounts. The ledger accounts were analyzed, the necessary adjustments were made, a trial balance was taken off, and a balance sheet, which is appended to this report, was prepared showing the finan- cial condition of the town on December 31, 1935.
The books and accounts of the town treasurer were examined and checked. The recorded receipts were checked with the records of the departments collecting money for the town or committing bills for collection and with the other sources from which money was paid into the town treasury, while the payments were compared with the selectmen's warrants authorizing them. The cash book additions were verified and the cash balance on
67
December 31, 1935, was proved by a reconciliation of the bank account with a statement received from the bank and by actual count of the cash in the office.
The payments on account of debt and interest were checked with the amounts falling due and with the can- celled securities on file.
The books and accounts of the tax collector were ex- amined and checked in detail. The taxes outstanding at the time of the previous examination were audited and proved, and the subsequent commitment lists of poll, prop- erty, and motor vehicle excise taxes were added and re- conciled with the warrants given by the assessors for their collection. The recorded collections were checked with the commitment lists, the payments to the treasurer were compared with the treasurer's record of receipts, the abatements were checked with the assessors' records of abatements granted, and the outstanding accounts were listed and proved with the accountant's ledger.
Verification of the outstanding accounts was made by mailing notices to a number of persons whose names ap- peared on the books as owing money to the town, the re- plies received thereto indicating that the accounts as listed are correct.
The collector's cash on hand was verified by actual count.
Since the previous audit, proof has been presented by a number of persons to the effect that their taxes, aggre- gating $227.33, had been paid to the former collector but had not been credited on the books of the town. The present collector, to whom the taxes in question were re- committed for collection, was credited with the amount of $227.33 and the cash shortage of the former collector was increased correspondingly, so that on December 31, 1935, it amounted to $3,080.01. During the process of the audit
68
the amount of this discrepancy was paid to the town by the bonding company.
The financial transactions of the town clerk were ex- amined. The receipts for dog and sporting licenses were checked with the record of licenses issued. The payments to the State and to the town treasurer were verified and the cash on hand was counted.
The surety bonds of the town clerk, treasurer, tax collector, and water collector were examined and found to be in proper form.
The receipts for licenses granted by the board of se- lectmen were checked with the record of licenses granted and the payments to the treasurer wre verified.
The receipts from town hall rents were checked with the records of rentals, and the payments to the treasurer were compared with the treasurer's cash book.
The accounts of the sealer of weights and measures were examined. The recorded receipts were checked with the record of work done, and the payments to the treas- urer were proved by a comparison with the treasurer's records.
The records of accounts receivable of the health, high- way, and public welfare departments were examined. The charges were listed and compared with the reported com- mitments, the recorded collections and disallowances were checked, and the outstanding accounts were listed and proved with the accountant's ledger.
The recorded receipts of the librarian for fines, etc., were checked, the payments to the treasurer being veri- fied, and the cash on hand being proved by actual count.
The books and accounts of the water department were examined and checked. The charges were added, the re- corded collections were checked with the commitment lists,
-
69
the payments to the treasurer were verified, the abate- ments were checked, and the outstanding accounts were listed and proved with the accountant's ledger. The water collector's cash on hand was proved by actual count.
The securities, including the savings bank books, rep- resenting the investment of the trust funds in the custody of the treasurer were examined and listed, the income being proved and the withdrawals being compared with the treasurer's records.
There are appended to this report, in addition to the balance sheet, tables showing a reconciliation of the treas- urer's cash, summaries of the tax and departmental ac- counts, together with tables showing the transactions and condition of the trust funds.
For the cooperation extended by all the town officials during the course of the audit, I wish, on behalf of my as- sistants and for myself, to express appreciation.
Respectfully submitted,
Herman B. Dine,
Assistant Director of Accounts.
70
RECONCILIATION OF TREASURER'S CASH
Balance January 1, 1935, per
previous audit,
Receipts 1935,
$20,641.04 123,502.85
$144,143.89
Payments 1935, $119,849.39
Balance December 31, 1935 :
First National Bank of Northampton,
$24,166.27
Cash in office, verified,
128.23
$144,143.89
FIRST NATIONAL BANK OF NORTHAMPTON
Balance December 31, 1935, per
statement,
$25,529.86
Balance December 31, 1935,
per check book,
$24,166.27
Outstanding checks December 31,
per list, 1,363.59
$25,529.86
TAXES-1930
Outstanding January 1, 1935, per previous audit, $38.17
Payments to treasurer, $23.64
Abatements, 9.13
Outstanding December 31, 1935, per list, 5.40
$38.17
71
TAXES-1931
Outstanding January 1, 1935, per previous audit, $321.70
Payments to treasurer,
$161.75
Abatements, 12.77
Audit adjustment:
Collections not credited, trans- ferred to discrepancy account of former collector, 117.49
Outstanding December 31, 1935, per list, 29.69
$321.70
TAXES-1932
Outstanding January 1, 1935, per previous audit,
$606.81
Payments to treasurer, $368.42
Abatements, 139.40
Collections not credited, trans- ferred to discrepancy account of former collector, 8.66
Outstanding January 1, 1935, per list, 88.33
Cash on hand December 31, 1935, verified, 2.00
$606.81
TAXES-1933
Outstanding January 1, 1935, per previous audit,
$11,309.76
Payments to treasurer, $9,566.69
Abatements, 20.35
72
Outstanding December 31, 1935, per list, 1,667.26
Cash on hand December 31, 1935, verified, 55.46
$11,309.76
TAXES-1934
Outstanding January 1, 1935, per
previous audit, $27,197.46
Overpayment to collector, adjusted, .01
$27,197.47
Payments to treasurer,
$18,439.73
Abatements, 19.45
Transfer to tax titles, 179.42
Outstanding December 31, 1935, per list, 8,556.87
Cash on hand December 31, 1935, verified, 2.00
$27,197.47
TAXES-1935
Commitment per warrant,
$69,756.02
Additional commitment, 2.65
Overpayment to treasurer, adjusted, .02
$69,758.69
Payments to treasurer.
$44,863.17
Abatements, 385.43
Outstanding January 1, 1935, per per list, 24,510.09
$69,758.69
73
OLD AGE ASSISTANCE TAXES-1931
Outstanding January 1, 1935, per previous audit, $57.00
Payments to treasurer, $36.00
Abatements, 6.00
Audit adjustment :
Collections not credited, trans-
ferred to discrepancy account of former collector, 6.00
Outstanding December 31, 1935, per list, . 9.00
$57.00
OLD AGE ASSISTANCE TAXES- 1932
Outstanding January 1, 1935, per previous audit, $105.00
Payments to treasurer, $64.00
Abatements, 11.00
Audit adjustment:
Collections not credited, trans-
ferred to discrepancy account of former collector, 4.00
Outstanding December 31, 1935, per list, 25.00
Cash on hand December 31, 1935, verified, 1.00
$105.00
OLD AGE ASSISTANCE TAXES-1933 Outstanding January 1, 1935, per previous audit, $64.00
74
Payments to treasurer, $20.00
Outstanding December 31, 1935, per list, 43.00
Cash on hand December 31, 1935, verified, 1.00
$64.00
-
MOTOR VEHICLE EXCISE TAXES-1930
Outstanding January 1, 1935, per previous audit, $62.12
Error in abatements reported, adjusted, .33
$62.45
Payments to treasurer, $6.54
Abatements, 53.00
Audit adjustment :
Collections not credited, trans-
ferred to discrepancy account of former collector, 2.91
$62.45
MOTOR VEHICLE EXCISE TAXES-1931
Outstanding January 1, 1935, per previous audit, $201.69
Payments to treasurer, $69.13
Abatements, 58.91
Audit adjustment :
Collections not credited, trans- ferred to discrepancy account of former collector, 34.06
Outstanding December 31, 1935, per list, 39.59
$201.69
75
MOTOR VEHICLE EXCISE TAXES-1932
Outstanding January 1, 1935, per previous audit, $476.49
Payments to treasurer, $249.37
Abatements, 58.56
Audit adjustment :
Collections not credited, trans-
ferred to discrepancy account of former collector, 54.21
Outstanding December 31, 1935, per list, 1.10.35
Cash on hand December 31, 1935, verified, 4.00
$476.49
MOTOR VEHICLE EXCISE TAXES-1933
Outstanding January 1, 1935, per previous audit, $170.56
Payments to treasurer,
$66.59
Outstanding December 31, 1935, per list, 103.97
$170.56
MOTOR VEHICLE EXCISE TAXES-1934
Outstanding January 1, 1935, per
previous audit, $919.04
Refund of motor vehicle excise taxes 1934, entered as 1935, 1.85
$920.89
Payments to treasurer, $597.90
Abatements, 9.32
76
Outstanding December 31, 1935, per list, 313.67
$920.89
MOTOR VEHICLE EXCISE TAXES-1935
Commitment per warrants, $4,187.62
Abatements after payment, refunded, 144.91
$4,332.53
Payments to treasurer, $3,177.50
Abatements, 374.32
Error in warrants, adjusted, 10.00
Refunde of motor vehicle excise taxes 1934, entered as 1935, 1.85
Outstanding December 31, 1935, per list, 768.86
$4,332.53
INTEREST ON TAXES
Collections 1935 :
Taxes :
Levy of 1930,
$6.29
Levy of 1931,
25.25
Levy of 1932,
35.57
Levy of 1933,
877.99
Levy of 1934,
577.51
Levy of 1935,
10.72
$1,533.33
Motor Vehicle Excise Taxes :
Levy of 1930, $1.52
Levy of 1931, 10.97
Levy of 1932, 32.18
Levy of 1933,
7.53
77
Levy of 1934, 29.18 Levy of 1935, 9.05
90.43
$1,623.76
Payments to treasurer, $1,616.73
Cash on hand December 31, 1935, verified, 7.03
$1,623.76
TOWN CLERK Dog Licenses
Cash on hand December 31, 1934, per previous audit, $7.20
Licenses issued 1935:
Males,
108 at $2.00, $216.00
Spayed females, 19 at 2.00, 38.00
Females,
12 at 5.00,
60.00
$314.00
$321.20
Payments to treasurer 1935,
$293.40
Fees retained 1935, 139 at 20 cents,
27.80
$321.20
Sporting Licenses
Cash on hand January 1, 1935, per previous audit, $11.25
Licenses issued 1935: Resident citizens'
fishing,
58 at $2.00, $116.00
Resident citizens'
hunting,
92 at 2.00, 184.00
78
Resident citizens'
sporting, 44 at 3.25, 143.00
Resident citizens'
minors' and females'
fishing, 23 at 1.25,
28.75
Resident citizens'
trapping, 10 at 5.25,
52.50
Resident citizens'
minors' trap- ping,
10 at 2.25,
22.50
Non-resident
citizens'
fishing,
1 at 5.25,
5.25
Non-resident
citizens'
hunting,
1 at 10.25,
10.25
Special non- resident's
fishing,
1 at 1.50,
1.50
Duplicate,
1 at
.50,
.50
$564.25
$575.50
Payments to Division of Fisheries and Game,
$500.50
Fees retained, 240 at $.25,
60.00
Cash on hand December 31, 1935, verified,
10.00
$575.50
COURT FINES
$644.00
Receipts 1935, Payments to treasurer 1935, $644.00
79
SELECTMEN'S LICENSES
Outstanding January 1, 1935, per previous audit, $25.50
Licenses issued 1935:
Oil dealers',
$2.00
Common victuallers',
5.00
Gas station,
9.00
Junk,
23.00
Peddlers',
8.00
Slaughter,
3.00
Beauty parlor,
1.00
Milk,
.50
Oleomargarine,
1.00
Denatured alcohol,
1.00
Liquor,
1,755.00
$1,808.50
$1,834.00
Payments to treasurer 1935,
$1,833.50
Abatements 1935, .50
$1,834.00
TOWN HALL RENTALS
Outstanding January 1, 1935, per previous audit, $103.00 151.00
Charges,
$254.00
Payments to treasurer, $68.00
Outstanding December 31, 1935, per list, 186.00
$254.00
80
SEALER OF WEIGHTS AND MEASURES
Cash on hand January 1, 1935, per previous audit, $7.43
Charges 1935:
Sealing,
$80.30
Adjusting,
2.70
$90.43
Payments to treasurer,
$87.73
Fees for adjusting, retained, 1935, 2.70
$90.43
HEALTH DEPARTMENT
Accounts Receivable
Outstanding January 1, 1935, per
previous audit, $31.14
Audit adjustment:
Health charges entered as public welfare, 123.57
$154.71
Outstanding December 31, 1935, per
list, $154.71
HIGHWAY DEPARTMENT
Accounts Receivable
Outstanding January 1, 1935, per previous audit, $5.43
Outstanding December 31, 1935, per list, $5.43
81
PUBLIC WELFARE DEPARTMENT Accounts Receivable
Outstanding January 1, 1935, per previous audit, $358.70
Charges, 1,215.00
Audit adjustments :
Charges not entered, 40.00
Collections of old age assistance
entered as public welfare, 481.89
$2,095.59
Payments to treasurer,
$1,262.98
Audit adjustments :
Disallowances not entered, 73.30
Health charges entered as public welfare, 123.57
Old age assistance charges
entered as public welfare, 472.57
Outstanding December 31, 1935, per list, 163.17
$2,095.59
BUREAU OF OLD AGE ASSISTANCE
Accounts Receivable
Audit adjustments : Old age assistance charges entered as public welfare, $472.57
Charges not entered,
126.66
$599.23
Audit adjustment:
Collections of old age assistance
entered as public welfare,
$481.89
82
Outstanding December 31, 1935, per list, 117.34
$599.23
LIBRARY
Cash on hand January 1, 1935,
per previous audit, $ .41
Receipts 1935, 33.25
$33.66
Payments to treasurer, 1935, $33.66
WATER RATES
Outstanding January 1, 1935,
$1,878.31
Commitments, 6,100.72
Additional charges, 61.30
Overpayment to treasurer, to be
adjusted by collector, 1.50
$8,041.83
Payments to treasurer,
$5,445.56
Abatements, 231.28
Outstanding December 31, 1935, per list, 2,309.01
Cash on hand December 31, 1935, verified,
51.78
Cash variation December 31, 1935, 4.20
$8,041.83
83
HATFIELD LIBRARY FUND
Savings Securities Deposits Par Value
Total
$241.84
$1,400.00
$1,641.84
$162.46
$1,400.00
$1,562.46
Receipts
Payments
Withdrawn from
savings deposits, $158.11
Income, 78.73
Transfer to town,
158.11
$236.84
$236.84
CEMETERY PERPETUAL CARE FUNDS
Savings Deposits
In Custody In Custody of State of Town Securities Treasurer Treasurer Par Value Total
On hand at be-
ginning of
year 1935, $300.00
$7,464.48
$500.00
$8,264.48
On hand at end
of year 1935, $300.00
$7,052.63
$500.00
$7,852.63
Receipts
Payments
Withdrawn from
Transfer to town, $660.81
savings bank, $411.85
Income,
248.96
$660.81
$660.81
On hand at beginning of year 1935, On hand at end of year 1935,
Added to savings deposits, $78.73
TOWN OF HATFIELD Balance Sheet-December 31, 1935 GENERAL ACCOUNTS
Assets
Cash,
$24,294.50
Due from former Collector,
3,080.01
Protested checks,
37.03
Accounts Receivable :
Taxes :
Levy of 1930,
$5.40
Levy of 1931,
29.69
Levy of 1932,
90.33
Levy of 1933,
1,722.72
Levy of 1934,
8,558.87
Levy of 1935,
24,510.09
34,917.10
Old Age Assistance Taxes :
Levy of 1931, $9.00
Levy of 1932, 26.00
Levy of 1933, 44.00
Liabilities and Reserves
Appropriation Balances : Collectors' Salaries, $1,560.94 Highways-Chapter 464, Acts of 1935, 2,300.00
ERA Projects, 2,137.55
84
Road Machinery
Repairs,
73.42
$6,071.91
Road Machinery Reserve,
1,914.81
Water Department, Available
Surplus,
1
5,445.56
79.00
Reserve Fund- Overlay Surplus,
4,340.50
Motor Vehicle Excise Taxes :
Overlays-Reserved for Abatements :
Levy of 1931, $39.59
Levy of 1932, 114.35
Levy of 1933, 103.97
Levy of 1932,
90.33
Levy of 1933,
1,722.72
Levy of 1935,
768.86
1,340.44
Levy of 1935, 1,082.86
Tax Titles,
775.56
5,091.01
Departmental :
Health,
$154.71
Highway, 5.43
Public Welfare, 163.17
Old Age Assistance, 117.34
440.65
Water Rates,
2,363.49
Aid to Highways-State,
75.00
Old Age Assistance Abatements, to be Provided for by Assessors,
17.00
Surplus Revenue, 39,635.85
$67,419.78
85
Tax Title, 775.56
Departmental, 440.65
Water, 2,363.49
.
4,920.14
$67,419.78
Levy of 1930, $5.40
Levy of 1931, 29.69
Levy of 1934, 313.67
Levy of 1934, 2,160.01
Revenue Reserved until Collected :
Motor Vehicle Excise Tax, $1,340.44
DEBIT ACCOUNTS
Net Funded or Fixed Debt,
$35,000.00 3 Town Hall Loan,
$35,000.00
TRUST ACCOUNTS
Trust Funds, Cash and Securities,
$9,415.09
Hatfield Library Fund, Cemetery Perpetual Care Funds, 7,852.63
$1,562.46
$9,415.09
$9,415.09
86
FOR REFERENCE
NOT TO BE TAKEN FROM THE ROOM
BAR
CAT. NO. 23 012
PRINTED IN U.S. A
PROPERTY CAF HATFIELD PLANENE
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