Hatfield Annual Town Report 1936-1944, Part 3

Author: Hatfield (Mass)
Publication date: 1936
Publisher:
Number of Pages: 908


USA > Massachusetts > Hampshire County > Hatfield > Hatfield Annual Town Report 1936-1944 > Part 3


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57


The payments on account of interest and debt were proved by a comparison with the amounts falling due and with the cancelled securities on file.


The securities ,including savings bank books, repre- senting the investment of the trust funds in the custody of the treasurer were examined and listed, the income being proved and the expenditures verified.


In order to prove the treasurer's cash it was neces- sary to reconcile the monthly bank balances with the bank statements for the entire period covered by the audit and to check all cancelled checks to the warrants.


The additional time required to reconcile the treas- urer's cash and to adjust the accountant's ledger increased the length of the audit and consequently its cost.


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 all subsequent commitment lists of taxes were added and proved with the warrants given by the board of assessors for their collection. The recorded collections were checked to the commitment lists, the payments to the treasurer were verified, the abatements were com- pared with the assessers' record of abatements granted, and the outstanding accounts were listed and proved with the adjusted ledger accounts.


The outstanding accounts were verified 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 December 31, 1936, was proved by actual count.


The tax title deeds representing liens on real estate taken by the town for the non-payment of taxes were ex-


58


amined, listed, and checked with the records at the Regis- try of Deeds.


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 town treasurers were verified, and the cash on hand December 31, 1936, was proved by actual count.


The surety bonds of the several officials required to furnish them were examined and found to be in proper form.


The receipts from town hall rents were checked with the record of hall rentals, and the payments to the treas- urer were compared with the treasurer's record of re- ceipts.


The records of receipts of the sealer of weights and measures were checked with the record of fees charged, and the payments to the treasurer were compared with the treasurer's cash book.


The departmental record of accounts receivable of the public welfare and health departments was examined. The charges for aid rendered were added and compared with the commitments reported to the town accountant, the recorded collections were compared with the payments to the treasurer, the abatements and disallowances were checked, and the outstanding accounts were listed and proved with the adjusted ledger accounts.


The librarian's record of fines collected was checked, and the payments to the treasurer were verified.


The books and accounts of the water department were examined and checked in detail. The recorded charges for the sale of water were added, the collections as re- corded were checked with the commitment lists, the pay-


59


ments to the treasurer were compared with the treasurer's cash book, the abatements were checked, and the outstand- ing accounts were listed and proved with the accountant's ledger.


The outstanding accounts were verified 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.


In checking the water department accounts, a large number of uncollected accounts were noted, some of which date back to 1930, and it is therefore recommended that an effort be made to correct this condition.


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, as well as tables showing the trust fund transac- tions.


While engaged in making the audit cooperation was extended by all town officials, for which, on behalf of my assistants and for myself, I wish to express appreciation.


Respectfully submitted, Herman B. Dine,


Assistant Director of Accounts.


60


RECONCILIATION OF TREASURER'S CASH


Balance January 1, 1936,


$24,294.50


Receipts 1936, 125,232.17


Audit adjustments : Error in warrant,


17.70


Unpaid orders,


.12


$149,544.49


Payments 1936,


$122,213.47


Balance December 31, 1936 :


First National Bank of


Northampton,


$26,746.93


Cash in office, verified,


582.80


Cash variation,


1.29


$27,331.02


$149,544.49


FIRST NATIONAL BANK OF NORTHAMPTON


Balance December 31, 1936, per


statement, $29,869.10


Balance December 31, 1936, per


check book,


$26,746.93


Outstanding checks December 31,


1936, per list,


3,122.17


$29,869.10


TAXES-1930


Outstanding January 1, 1936, per previous audit, $5.40


Payments to treasurer, $3.60


61


Audit adjustment : Taxes 1930 reported as taxes 1931, 1.80


$5.40


TAXES-1931


Outstanding January 1, 1936, per previous audit, $29.69


Audit adjustment : Taxes 1930 reported as taxes 1931, 1.80


$31.49


Payments to treasurer 1936,


$11.49


Abatements 1936,


20.00


$31.49


TAXES-1932


Outstanding January 1, 1936, per previous audit, $90.33


Payments to treasurer,


$35.67


Abatements, 40.00


Outstanding December 31, 1936, per list, 14.66


$90.33


TAXES-1933


Outstanding January 1, 1936, per previous audit, $1,722.72


62


Audit adjustment : Old Age assistance taxes 1933, reported as taxes 1933, 2.00


$1,724.72


Payments to treasurer,


$1,658.80


Abatements, 55.29


Outstanding December 31, 1936, per list, 18.63


$1,724.72


TAXES-1934


Outstanding January 1, 1936, per previous audit, $8,558.87


Payments to treasurer,


$8,177.85


Abatements, .58


Transfer to tax titles, 207.49


Outstanding December 31, 1936, per list, 172.95


$8,558.87


TAXES-1935


Outstanding January 1, 1936, per


previous audit,


$24,510.09


Audit adjustment :


Motor vehicle excise taxes 1935,


reported as taxes 1935,


9.73


$24,519.82


Payments to treasurer,


$15,940.71


Transfer to tax titles,


420.43


Outstanding December 31, 1936, per list, 8,158.68


$24,519.82


63


TAXES-1936


Commitment per warrant,


$70,513.59


Error in abatements, 14.56


Audit adjustment : Additional commitment, 6.00


Motor vehicle excise taxes 1936, reported as taxes 1936, 22.56


Overpayment to treasurer to be adjusted, .03


$70,556.74


Payments to treasurer,


$46,068.60


Abatements, 1,220.44


Transfer to tax titles, 404.82


Outstanding December 31, 1936, per list, 22,862.88


$70,556.74


OLD AGE ASSISTANCE TAXES-1931


Outstanding January 1, 1936, per previous audit, $9.00


Payments to treasurer,


$7.00


Outstanding December 31, 1936, per


list,


2.00


$9.00


OLD AGE ASSISTANCE TAXES-1932 Outstanding January 1, 1936, per previous audit, $26.00


64


Payments to treasurer, Abatements, 6.00 Outstanding December 31, 1936, per list, 6.00


$14.00


$26.00


OLD AGE ASSISTANCE TAXES-1933


Outstanding January 1, 1936, per previous audit, $44.00


Payments to treasurer, $13.00


Abatements, 19.00


Audit adjustment :


Old Age assistance taxes 1933,


reported as taxes 1933, 2.00


Outstanding December 31, 1936, per list, 10.00


$44.00


MOTOR VEHICLE EXCISE TAXES-1931


Outstanding January 1, 1936, per previous audit, $39.59


Payments to treasurer, $10.19


Abatements, 16.82


Outstanding December 31, 1936, per list, 12.58


$39.59


MOTOR VEHICLE EXCISE TAXES-1932


Outstanding January 1, 1936, per previous audit, $114.35


65


Payments to treasurer, Abatements, 8.00 Outstanding December 31, 1936, per list, 40.77


$65.58


$114.35


MOTOR VEHICLE EXCISE TAXES-1933


Outstanding January 1, 1936, per previous audit, $103.97


Payments to treasurer,


$60.28


Abatements, 12.31


Outstanding December 31, 1936, per list, 31.38


$103.97


MOTOR VEHICLE EXCISE TAXES-1934


Outstanding January 1, 1936, per previous audit, $313.67


Payments to treasurer, $103.23


Abatements, 31.43


Outstanding December 31, 1936, per list, 179.01


$313.67


MOTOR VEHICLE EXCISE TAXES-1935


Outstanding January 1, 1936, per previous audit, $768.86


Payments to treasurer,


$502.74


Abatements,


3.62


66


Audit adjustment : Motor vehicle excise taxes 1935, reported as taxes 1935, 9.73 Outstanding December 31, 1936, per list, 252.77


$768.86


MOTOR VEHICLE EXCISE TAXES-1936


Commitment per warrants, $3,789.02


Abatements after payment, refunded, 95.46


$3,884.48


Payments to treasurer,


$3,125.78


Abatements, 177.20


Audit adjustment : Motor vehicle excise taxes 1936 reported as taxes 1936, 22.56


Outstanding December 31, 1936, per list 558.94


$3,884.48


INTEREST ON TAXES


Cash on hand January 1, 1936, per previous audit, $7.03


Interest collections :


Taxes :


Levy of 1930, $ .40


Levy of 1931, .72


Levy of 1933,


141.84


Levy of 1934,


629.29


Levy of 1935,


425.45


Levy of 1936,


56.60


$1,254.30


67


Motor Vehicle Excise Taxes :


Levy of 1932,


$3.81


Levy of 1933, .99


Levy of 1934,


8.10


Levy of 1935,


19.09


Levy of 1936,


17.82


$49.81


$1,311.14


Payments to treasurer, 1936,


$1,311.14


TOWN CLERK Dog Licenses


Licenses issued 1936 :


Males,


130 at $2.00, $260.00


Females, 13 at 5.00, 65.00


Spayed females, 16 at 2.00,


32.00


$357.00


Payments to treasurer 1936,


$325.20


Fees retained 1936, 159 at 20 cents,


31.80


$357.00


Sporting Licenses


Cash on hand January 1, 1936, per previous audit, $10.00


Licenses issued 1936 : Resident citizens'


fishing,


61 at $2.00, $122.00


Resident citizens' hunting, 75 at 2.00, 150.00


Resident citizens'


sporting, 53 at 3.25, 172.25


68


Resident citizens'


minors' and females'


fishing, 25 at 1.25,


31.25


Resident citizens'


trapping,


9 at 5.25,


47.25


Resident citizens' minors' trap- ping, 3 at 2.25,


6.75


Non-resident


citizen's


fishing,


1 at 5.25


5.25


Duplicates, 3 at .50,


1.50


$536.25


$546.25


Payments to State 1936,


$489.50


Fees retained 1936, 227 at $.25,


56.75


$546.25


SELECTMEN'S LICENSES


Licenses issued 1936 :


Beauty parlor,


$1.00


Undertakers',


2.00


Gasoline,


8.00


Junk,


36.00


Slaughter,


2.00


Common victuallers',


5.00


Peddlers',


8.00


Pool,


2.00


Second hand automobile,


5.00


Milk,


2.00


Oleomargarine,


.50


Alcoholic beverages,


2,000.82


Advertising costs,


$2,072.32 10.00


$2,082.32


69


Payments to treasurer 1936, $2,081.32 Cash on hand December 31, 1936, verified, 1.00


$2,082.32


TOWN HALL RENTALS


Outstanding January 1, 1936, per previous audit, $186.00


Charges :


Rents,


$21.00


Sale of stove gas, 3.20


24.20


$210.20


Payments to treasurer,


$15.20


Abatements, 183.00


Outstanding December 31, 1936, per list,


12.00


$210.20


SEALER OF WEIGHTS AND MEASURES


Charges 1935 :


Sealing,


$66.47


Adjusting,


1.30


$67.77


Payments to treasurer 1936,


$66.47


Fees for adjusting retained, 1936, 1.30


$67.77


70


HEALTH DEPARTMENT


Accounts Receivable


Outstanding January 1, 1936, per


previous audit, $154.71


Charges, 261.43


Audit adjustment :


Charges not entered, 5.00


$421.14


Payments to treasurer,


$128.57


Outstanding December 31, 1936, per list, 292.57


$421.14


PUBLIC WELFARE DEPARTMENT


Accounts Receivable


Outstanding January 1, 1936, per


previous audit, $163.17


Charges, 361.87


$525.04


Payments to treasurer,


$118.17


Audit adjustment :


Disallowance not entered, 3.00


Abatements not entered, 45.00


Outstanding December 31, 1936, per list, 358.87


$525.04


71


BUREAU OF OLD AGE ASSISTANCE Accounts Receivable


Outstanding January 1, 1936,


$117.34


Charges, 581.00


Audit adjustment :


State reimbursement entered as accounts receivable, 246.73


$945.07


Payments to treasurer 1936,


$827.73


Audit adjustment :


Abatement not entered, 117.34


$945.07


HIGHWAY DEPARTMENT Accounts Receivable


Outstanding January 1, 1936, per


previous audit, $5.43


Abatements 1936, $5.43


WATER RATES


Outstanding January 1, 1936, $2,363.49


Commitments, 6,192.29


Additional charges,


36.55


$8,592.33


Payments to treasurer,


$5,516.99


Abatements, 222.04


Outstanding December 31, 1936, per list, 2,815.70


Cash on hand December 31, 1936,


verified, 37.60


$8,592.33


72


LIBRARY


Fines 1936,


$41.40


Payments to treasurer 1936, $36.30


Cash on hand December 31, 1936, verified, 5.10


$41.40


HATFIELD LIBRARY FUND


Savings Securities Deposits Par Value


Total


On hand at beginning of year 1936, On hand at end of year 1936,


$162.46


$1,400.00


$1,562.46


$664.74


$1,000.00


$1,664.74


Receipts


Payments


Sale of securities,


$400.00


Income,


122.28


Added to savings deposits, $502.28


Commission on . securities sold,


20.00


$522.28


$522.28


73


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 1936,


$300.00


$7,052.63


$500.00


$7,852.63


On hand at end


of year 1936, $300.00


$7,063.23


$500.00


$7,863.23


Receipts


Payments


Income,


$225.78


Added to savings deposits, $10.60


Transfer to town, 215.18


$225.78


$225.78


TOWN OF HATFIELD Balance Sheet-December 31, 1936 GENERAL ACCOUNTS


Assets


Liabilities and Reserves


Cash,


Accounts Receivable :


Taxes :


Levy of 1932, $14.66


Levy of 1933, 18.63


Levy of 1934, 172.95


Levy of 1935, 8,158.68


Levy of 1936,


22,862.85


$31,227.77


Old Age Assistance Taxes :


Levy of 1931,


$2.00


Levy of 1932, 6.00


Levy of 1933, 10.00


$18.00


$27,331.02 State and County Taxes and Assessments-Overestimates : Municipal Audit Assessment, $1.20


State Parks and 74


Reservation Tax, 12.75


Veterans' Exemption


Assessment, 30


County Tax, 193.91


$208.14


Appropriation Balances : Collectors' Salaries, $960.94 Highways-Flood Damage County Grant, Chapter 197, Acts 1936, 2,841.73


Motor Vehicle Excise Taxes :


Levy of 1931, $12.58


Levy of 1932, 40.77


Levy of 1933, 31.38


Levy of 1934,


179.01


Levy of 1935, 252.77


Levy of 1936,


558.94


Works Progress Administration, 1,027.91 Road Machinery Repairs, 41.06


4,871.64 Road Machinery Earnings Reserve, 2,063.25 Water Department Available Surplus, 5,516.99


Tax Titles,


876.96


Reserve Fund-Overlay Surplus,


6,526.54


Departmental :


Health,


$292.57


Public Welfare, 358.87


651.44


Water Rates,


2,853.30


Levy of 1934, 172.95


Levy of 1935, 1,082.86


Levy of 1936, 4,086.56


Overlays Reserved for Abatements : 75


Levy of 1932, $14.66


Levy of 1933, 18.63


$5,375.66


Revenue Reserved Until Collected : Motor Vehicle Excise Tax, $1,075.45 Tax Title, 876.96


$1,075.45


Departmental, Water, 2,853.30


651.44


Surplus Revenue,


5,457.15 34,014.57


$64,033.94


$64,033.94


DEBIT ACCOUNTS


Net Funded or Fixed Debt,


$30,000.00


Town Hall Loan,


$30,000.00


76


TRUST ACCOUNTS


Trust Funds, Cash and Securities, $9,527.97


Hatfield Library Fund, $1,664.74 Cemetery Perpetual Care Funds, 7,863.23


$9,527.97


$9,527.97


ANNUAL REPORT OF THE


TOWN OFFICERS OF THE


TOWN of HATFIELD


For the Year Ending DECEMBER 31


1937


HATFIEL


INDUSTRY


PROSPERITY


GAZETTE PRINTING COMPANY PRINTERS AND BOOKBINDERS NORTHAMPTON, MASS.


Selectmen's Warrant


FOR ANNUAL TOWN MEETING FEBRUARY 21, 1938


COMMONWEALTH OF MASSACHUSETTS


Hampshire, ss.


To A. R. Breor, Constable of the town of Hatfield in said County. Greetings.


In the name of the Commonwealth you are hereby directed to notify and warn the inhabitants of said town qualified to vote in elections and town affairs to meet in the Town Hall in said Hatfield on Monday, the 21st day of February next, at ten o'clock in the forenoon, then and there to act on the following articles.


Article 1. To choose all necessary town officers for the ensuing year. Moderator. Town Clerk. Three Selectmen for one year. One Assessor for three years. One member of the Water Commissioners for three years. One member of the Library Committee for three years. One member of the Library Committee for two years. One member of the School Committee for three years. Town Treasurer. Tax Collector. Tree Warden. Elec- tor under the will of Oliver Smith.


The Polls will be open at ten o'clock in the forenoon and kept open for at least four hours, and for such longer time as the majority of voters present shall direct, but in no case will they be kept open after eight o'clock in the evening.


4


Article 2. To hear and discuss all reports or subjects which have to do with the welfare of the town and or act anything thereon.


Article 3. To receive and pass on Town Accounts.


Article 4. To see if the town will vote to transfer the amounts received from the Dog Fund to the Library account.


Article 5. To see if the Town will vote to authorize the town treasurer with the approval of the selectmen, to borrow money from time to time in anticipation of the revenue of the financial year and in anticipation of re- imbursements beginning January 1, 1938, and to issue a note or notes therefor, payable within one year, and to renew any note or notes as may be given for a period of less than one year in accordance with Section 17, Chapter 44, General Laws.


Article 6. To see if the town will vote to appropriate a sum of money for a road machinery account for the pur- pose of repairing and operating road machinery.


Article 7. To see if the town will vote to accept the list of men for Jurors as submitted by the selectmen for the ensuing year.


Article 8. To see what action the town will take in regard to the continuance of a committee to have charge of the Memorial Room in the Dickinson Memorial Library.


Article 9. To see if the town will vote to raise and appropriate such sums of money as shall be deemed neces- sary to defray the current expenses of the financial year, or act anything thereon.


Article 10. To see what action the town will take in regard to improving the water supply, and act anything thereon.


5


Article 11. To see if the town will vote to raise and appropriate the sum of $803.94 for unpaid bills.


Article 12. To see if the town will vote to accept the provisions of Chapter 403 of the Acts of 1936, an act providing for the inclusion of additional public employes within the provisions of the workmen's compensation law, or act anything thereon.


Article 13. To see if the town will vote to adopt the following by-law, "A quorum at any annual or special town meeting except such parts of meeting as are devoted to the election of town officers shall consist of at least One Hundred of the registered voters of the town, provided that a number less than a quorum may from time to time adjurn the same," or act anything thereon.


And you are directed to serve this warrant by posting attested copies thereof in five public places in said town seven days before time of said meeting.


Hereof, fail not and make due return of this warrant with your doings thereon to the Town Clerk at the time and place of said meeting.


Given under our hands this 9th day of February in the year of our Lord one thousand nine hundred thirty- eight.


JOSEPH V. PORADA, JOHN W. MULLINS, HENRY M. KUGLER,


Selectmen of Hatfield.


6


Report of Finance Committee


We the Finance Committee wish to submit the fol- lowing report :


Be it recommended that you raise and appropriate the following amounts for the conduct and operation of your town business for the ensuing year. Salaries and Expenses, Town Officers :


Salaries


Exp.


Moderator,


Selectmen,


$25.00 750.00


$90.00


Clerk, Board of Selectmen,


88.00


Town Clerk,


500.00


100.00


Town Accountant,


800.00


75.00


Town Treasurer,


600.00


100.00


Assessors,


900.00


50.00


Tax Collector,


550.00


150.00


Sealer Wts. and Measures,


132.00


50.00


Election Registration,


250.00


$4,595.00


$615.00


Highway, Sewers, Sidewalks, Bridges, etc.,


$2,000.00


Chapter 81,


7,050.00


Electric Lights,


2,400.00


Bonds, Town Officers,


190.00


Inspection, Animals, Barns, Meat, etc.,


240.00


Inspection of Children,


50.00


Tree Work,


200.00


Moth Work,


100.00


7


Insurance,


1,800.00


Public Health,


1,200.00


Public Welfare and Equipment,


3,500.00


Tuition at Smith School, School Physician,


200.00


Care of Cemeteries,


100.00


Memorial Day,


125.00


Police Department and Equipment,


2,200.00


Attorney's Fees,


100.00


Care of Town Hall,


2,000.00


Interest Temporary Loans,


150.00


WPA,


2,000.00


$28,305.00


Unclassified,


$25.00


Printing and Delivering Town Reports,


150.00


Care of Town Clock,


25.00


Town Hall Telephone,


50.00


Mothers' Aid,


400.00


Soldiers' Relief,


300.00


Old Age Assistance,


4,000.00


Public Library,


1,200.00


Fire Department,


1,000.00


Schools,


43,800.00


Committee Salary,


200.00


Water Department Appropriation,


1,425.00


Commissioner's Salary,


75.00


$52,650.00


We recommend that the following sum be ap- propriated from the available Water Surplus for Town Hall note and interest, $5,956.25


2,700.00


8


We recommend that the following sum be ap- propriated from the overlay surplus to re- serve fund,


$1,500.00


J. C. H. RICHARDS, D. P. SHEEHAN, HENRY M. KUGLER, Finance Committee.


9


Report of Town Accountant


To the Board of Selectmen, Hatfield, Mass.


Gentlemen :


I herewith submit the report of your Town Account- ant for the year ending December 31, 1937.


I would like to call your attention to the item appear- ing on the balance sheet as an ovedrawn account. It would appear from the balance sheet that the town had overdrawn on the Chapter 81 account but this is not the case. It has been the custom to pay bills from the 81 ac- count previous to receiving reimbursement from the Com- monwealth. Under a very recent ruling we are not al- lowed to continue this method but must set up a revenue account. In order to do this it was necessary to list the amount twice. First as an overdrawn account on the debit side, then as a revenue reserved until collected ac- count on the credit side.


RECEIPTS


GENERAL REVENUE


Tax Levies :


Previous years, Old Age Assistance, $1.00


Previous years, M. V. Excise, 568.22


Previous years, Personal and


Real, 19,860.60


Tax Title Redemptions, 181.90


1937 Poll, 1,104.00


10


1937 Personal and Real, 1937 M. V. Excise, In Lieu of Taxes,


39,385.14


3,532.80


50.18


$64,683.84


From the Commonwealth :


Corporation,


$329.35


Income,


6,878.69


$7,208.04


License and Permits :


Liquor,


$1,800.00


Pool and Bowling,


4.00


Milk,


2.50


Junk,


75.00


All Others,


74.00


$1,955.50


Fines and Forfeits :


Court,


$251.90


Grants and Gifts :


From the Commonwelath,


Mass. School Fund,


$11,095.28


Union Superintendent,


940.32


Aid to Industrial Schools,


2,439.30


$14,474.90


Federal Grant,


$301.28


From the County : Dog Licenses, $281.34


From Individuals :


For Expense, $2.00


11


COMMERCIAL REVENUE DEPARTMENTAL


General Government:


Town Clerk,


$265.20


Town Hall,


197.80


$463.00


Protection of Persons and Property :


Fire,


$20.00


Sealers Fees,


77.08


Amounts paid for Hydrant damage,


45.50


$142.58


Health and Sanitation :


Tuberculosis,


$261.43


Highway :


Sale of Materials,


$9.25


Machinery Earnings,


1,586.50


Chapter 81,


5,700.00


County Grant,


1,000.00


$8,295.75


Charities :


Sale of Wood,


$10.00


Reimbursement,


State,


303.75


Mothers' Aid, State,


182.23


Mothers' Aid Federal Grant,


430.00


$925.98


Schools :


Tuition of State Wards,


107.68


56.24


Other Tuition, Miscellaneous,


1.05


$164.97


12


Library : Fines, Trust Fund,


$47.40


400.00


$447.40


Old Age Assistance :


Federal Grant Administration,


$120.13


Federal Grant Assistance,


3,605.00


From the State,


1,430.77


$5,155.90


Unclassified,


$21.65


Water Department :


Water Rates previous year,


$1,293.87


Water Rates current year,


4,675.20


$5,969.07


Interest :


On Taxes,


$837.14


AGENCY AND TRUST


Cemetery Pereptual Care :


New Fund,


$125.00


Interest Income,


206.64


$331.64


Library Fund :


Income, $50.00


REFUNDS AND TRANSFERS


Works Progress Administration,


$317.64


Welfare, Schools,


4.45


1.00


Tree Work,


10.63


$333.72


13


Reimbursement,


$40.00


Cash on hand Jan. 1, 1937,


$27,331.02


Total,


$139,930.05


PAYMENTS GENERAL GOVERNMENT


Selectmen :


Salaries,


$750.00


Salaries 1936,


264.00


Expenses,


69.45


Clerk,


88.00


$1,171.45


Moderator,


$20.00


Town Accountant :


Salary,


$700.00


Expenses,


49.78


$749.78


Town Treasurer :


Salary,


$600.00


Expense,


49.46


$649.46


Tax Collector :


Salaries,


$1,510.94


Expenses,


116.21


$1,627.15


Assessors :


Salary 1936,


$189.00


Salary 1937,


900.00


Expenses,


34.62


$1,123.62


14


Attorney's Fees,


$187.00


Town Clerk : Salary, Expenses,


$440.00


66.50


$506.50


Election and Registration :


Salary, Registrars,


$12.00


Salary, Election Officers ,


52.00


Expense,


46.75


$110.75


Bonds of Town Officers :


Treasurer,


$52.50


Tax Collector,


115.00


Water Collector,


10.00


Town Clerk,


5.00


$182.50


TOWN HALL MAINTENANCE


Janitor's Salary,


$909.90


Fuel,


634.54


Light,


361.39


Janitor's Supplies,


121.48


Repairs,


78.18


Miscellaneous,


39.90


$2,145.39


PROTECTION OF PERSONS AND PROPERTY


Police :


Salary of Chief,


$1,800.00


Wages of Special Officers,


77.50


Telephone,


36.15


Repair of Equipment,


140.06


15


Gas and Oil, Supplies, Payment on Car,


19.87


17.01


100.00


$2,190.59


Fire :


Salary of Chief,


$150.00


Salary of Men,


147.20


Stationery and Supplies,


3.00


Telephone,


31.79


Fuel,


10.50


Gas and Oil,


6.94


Repairs and Supplies for Apparatus, 198.10


Rent,


65.00


Light,


9.03


Miscellaneous Supplies,


339.35


Outside Aid,


50.00


$1,010.91


Sealer of Weights and Measures :


Salary,


$132.00


Expense,


50.00


$182.00


Moth Work :


Superintendent's Salary,


$77.00


Labor,


183.90


Expense,


27.40


$288.30


Tree Work :


Salary and Wages,


$179.05


Expenses,


66.49


$245.54


16


HEALTH AND SANATION


Animals, Meat and Provisions :


Salary and Expense,


$240.00


Inspection of School Children,


$176.00


Inspection of Pre School Children,


$50.00




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