Hatfield Annual Town Report 1945-1950, Part 32

Author: Hatfield (Mass)
Publication date: 1945
Publisher:
Number of Pages: 910


USA > Massachusetts > Hampshire County > Hatfield > Hatfield Annual Town Report 1945-1950 > Part 32


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1949


Income


$222.24 Added to savings deposits $7.50


Transfer to town 214.74


$222.24


$222.24


January 1 to March 11, 1950


Income


$3.75 Added to savings deposits January 1 to March 11, 1950 $3.75


POST-WAR REHABILITATION FUND


In Custody of Town Treasurer


Cash in General Savings Securities


Treasury Deposits Par Value Total


On hand at beginning of year 1949


$5,559.48 $71,000.00 $76,559.48


On hand at end of


year 1949


$7,649.14 $86,000.00 $93,649.14


On hand March 11, 1950 $1,075.00 $7,649.14 $86,000.00 $94,724.14


156


1949


Receipts


Payments


Town


appropriation $15,000.00


Added to savings deposits $2,089.66


Income 2,089.66


Securities


purchased 15,000.00


$17,089.66


$17,089.66


January 1 to March 11, 1950


Income


$1,075.00


Cash in general treasury March 11, 1950 $1,075.00


TOWN OF HATFIELD Balance Sheet - December 31, 1949 GENERAL ACCOUNTS


Assets


Cash


Accounts Receivable :


Taxes :


Levy of 1946:


Poll $10.00


Personal


Property 8.16


Real Estate


293.68


$311.84


Levy of 1947:


Poll


$52.00


Personal


Property


204.80


Real Estate


1,131.83


Liabilities and Reserves


$87,254.48 Dog Licenses - Due County $12.00


Police Association Gift $450.00


Road Machinery Fund $7,694.96


School Lunch Reserve


$6,471.70


Old Age Assistance Recovery $55.00


157


1,388.63


Federal Grants:


Aid to Dependent Children :


Administration


$2.46


Old Age Assistance:


Administration


46.35


Smith-Hughes and


George Barden Funds


374.93


$423.74


Levy of 1948:


Poll


$140.00


Personal


Property 519.75


Real Estate 2,923.50


3,583.25


Levy of 1949:


Poll $454.00


Personal


Property 2,309.44


Real Estate 20,967.20


23,730.64


$29,014.36


Motor Vehicle and Trailer Excise :


Levy of 1946 $14.02


Levy of 1947 262.83


Levy of 1948 661.08


Levy of 1949


3,008.15


$3,946.08


Unexpended Appropriation Balances : Repairs to River Bank -


Little Ponsett $500.00


Bridge Repairs 4,440.38


Highway Fencing 664.73


Library Building


Repairs 553.54


Post-War Plans


500.00


Honor Roll


1,400.00


Water: 158


Shed Improvement 2,046.83


Purchase of Land - Water Shed 4,000.00


Cemeteries - Purchase


of Land 300.00


$14,405.48


Elm Street Sewer Extension Authorized from Post-War Rehabilitation Fund $6,000.00


Departmental:


Inspector of Slaughtering Fees


$24.00


Highways


33.00


Public Welfare


24.00


Aid to Dependent


Children


526.15


Levy of 1946 $311.84


Schools


275.41


Levy of 1947


683.62


Cemeteries


70.00


Levy of 1949


4,410.00


$952.56


$5,405.46 159


Water Department:


Revenue Reserved Until Collected :


Rates $1,621.56


Motor Vehicle and Trailer Excise


$3,946.08


Miscellaneous 82.35


Departmental 952.56


$1,703.91


Water 1,703.91


State Aid to Highways


2,729.49


Aid to Highways 2,729.49


$9,332.04


Appropriation from Post-War Rehabilitation Fund for Elm


Street Sewer Extension - 1946


$6,000.00 Surplus Revenue $71,985.42


Water Available Surplus $9,069.48 Reserve Fund - Overlay Surplus $1,901.36 Overlays Reserved for


Abatements :


Connections and


Underestimates : State Parks and Reservations Tax $79.96 State Municipal Auditing Tax 207.35


County Tax


828.62


$1,115.93


Overlay Deficit to be Raised in Tax Levy :


Levy of 1948 $482.83


Overdrawn Account :


Liquor License Advertising Fees $7.00


$133,206.64


$133,206.64


160


TRUST AND INVESTMENT ACCOUNTS


Trust and Investment Funds, Cash and Securities


$107,457.71


Firemen's Relief Fund


$42.85


Hatfield Library Fund 717.89


Hill Cemetery General Care Fund 480.99


Main Street Cemetery General Care Fund


10.00


Cemetery Perpetual Care Funds


12,556.84


$107,457.71


$107,457.71


Post-War Rehabilitation Fund


93,649.14


161


162


HENRY F. LONG COMMISSIONER


-


FRANCIS X. LANG DIRECTOR OF ACCOUNTS


The Commonwealth of Massachusetts Department of Corporations and Taxation Division of Arrounts State Tinuar, Boston


February 2, 1951


To the Board of Selectmen Mr. John Cernak, 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, 1950, made in accordance with the provi- sions 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, FRANCIS X. LANG,


Director of Accounts.


163


Mr. Francis X. Lang


Director of Accounts


Department of Corporations and Taxation


State House, Boston


Sir:


As directed by you, I have made an audit of the books and accounts of the town of Hatfield for the year ending December 31, 1950, and submit the following report there- on :


The financial transactions, as recorded on the books of the several departments collecting or disbursing money for the town or committing bills for collection, were exa- mined, checked, and verified.


The surety bonds of the town clerk, town treasurer, tax collector, and water collector were examined and found to be in proper form.


The recorded receipts for licenses and permits granted by the board of selectmen and issued by the town clerk were checked with the record of licenses and permits granted and the payments to the treasurer were verified.


The books and accounts of the town accountant were examined and checked. The ledger accounts were ana- lyzed, the recorded receipts and payments were checked with the treasurer's cash book and with the approved treasury warrants, and the appropriation ledger accounts were checked with the appropriations and transfers voted by the town as listed from the town clerk's record of town meetings. The ledger record of bills committed for col- lection by the several departments was checked with the records of the departments in which the charges ori- ginated and with the treasurer's record of collections. A balance sheet, which is appended to this report, was pre-


164


pared showing the financial condition of the town on December 31, 1950.


The books and accounts of the town treasurer were examined and checked. The recorded receipts were ana- lyzed and checked with the records of the departments making payments to the treasurer and with the other sources from which money was paid into the town trea- sury. The payments were compared with the treasury warrants approved by the board of selectmen, and the cash balance on January 13, 1951 was proved by recon- ciliation of the bank balance with a statement received from the bank and by actual count of the cash in the office.


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


The records of payroll deductions for federal taxes, Blue Cross, and the contributory retirement fund were checked. The payments to the Collector of Internal Re- venue, the Massachusetts Hospital Service, Inc., and the county treasurer were verified, and the balances in the general treasury on January 13, 1951 were listed and proved with the accountant's ledger.


The books and accounts of the tax collector were examined and checked in detail. The tax accounts out- standing at the time of the previous examination and the subsequent commitment lists of all taxes were audited and proved with the warrants given by the board of asses- sors for their collection. The recorded collections were checked with the commitment lists, the payments to the treasurer were verified, the recorded abatements were checked with the assessors' record of abatements granted,


165


and the outstanding accounts were listed and proved with the accountant's ledger.


Attention is again called to the taxes outstanding as of January 13, 1951 which date from the levy of 1946. It is again urged that immediate action be taken to collect these delinquent taxes.


The receipts for dog and sporting licenses granted by the town clerk were checked with the record of licenses issued and the payments to the Division of Fisheries and Game and the town treasurer were verified. The receipts for gasoline storage permit renewals were checked with the applications on file and the payments to the treasurer were verified. The town clerk's cash balance on January 13, 1951 was proved by actual count of the cash in the office.


The recorded receipts from the town hall rentals were checked, the payments to the treasurer were verified, and the cash on hand on January 13, 1951 was proved by actual count.


The recorded receipts of the sealer of weights and measures were checked with the record of work done and the payments to the treasurer were verified.


The records of accounts receivable of the inspector of slaughtering and of the highway, public welfare, vet- erans' services, school, and cemetery departments were examined. The charges were listed and compared with the accountant's record of commitments, the recorded collections were compared with the payments to the treas- urer, the abatements were checked, and the outstanding accounts were listed and proved with the accountant's ledger.


Attention is again called to the departmental ac- counts which have been outstanding for a considerable


166


time, and it is again urged that immediate action be taken to collect these accounts.


The recorded receipts of the school department for school lunches, the dental clinic, and the high school ath- letic program were checked and the payments to the treas- urer were verified.


The books and accounts of the water department were examined. The charges for the sale of water and for water services were added and compared with the commitments reported to the accountant, the recorded collections were compared with the payments to the treas- urer, the abatements were checked, the outstanding ac- counts were listed and proved with the accountant's ledg- er, and the cash balance on January 13, 1951 was proved by actual count of the cash on hand.


There are a large number of water accounts out- standing and prompt action should be taken to clear these accounts from the books.


Verification of the outstanding tax and water ac- counts was 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.


In addition to the balance sheet, there are appended to this report tables showing a reconciliation of the treas- urer's cash, summaries of the tax and departmental ac- counts, together with tables showing the trust and in- vestment fund transactions.


For the cooperation received from all town officials during the progress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.


Respectfully submitted,


HERMAN B. DINE,


Assistant Director of Accounts.


167


RECONCILIATION OF TREASURER'S CASH


Balance January 1, 1950


$87,254.48 244,781.73


Receipts 1950


$332,036.21


Payments 1950


Balance December 31, 1950


$250,166.66 81,869.55


$332,036.21


Balance January 1, 1951


$81,869.55


Receipts January 1 to 13, 1951


12,246.48


Excess cash


2.00


$94,118.03


Payments January 1 to 13, 1951


$1,508.65


Error in entering receipts 1950 2.00


Balance January 13, 1951 :


Cash in office,


verified $12,246.48


First National Bank,


Northampton


80,360.90


92,607.38


$94,118.03


First National Bank - Northampton


Balance January 13, 1951, per statement $84,145.69


Balance January 13, 1951, per check book $80,360.90


Outstanding checks January 13, 1951, per list 3,784.79


$84,145.69


168


PAYROLL DEDUCTIONS Federal Taxes


Deductions 1950


$4,514.20


Payments to Collector of Internal Revenue 1950


$4,514.20


Deductions January 1 to 13, 1951


$21.00


Cash balance January 13, 1951


$21.00


Blue Cross


Deductions 1950


$829.18


Payments to Massachusetts Hospital Service, Inc., 1950


$829.18


Contributory Retirement Fund


Deductions 1950


$1,090.08


Payments to county treasurer 1950


$1,090.08


Deductions January 1 to 13, 1951


$10.84


Cash balance January 13, 1951


$10.84


POLL TAXES - 1946


Outstanding January 1, 1950


$10.00


Payments to treasurer 1950


$2.00


Outstanding December 31, 1950 8.00


$10.00


$8.00


Outstanding January 1, 1951 Payments to treasurer January 1 to 13, 1951 $2.00


Outstanding January 13, 1951, per list 6.00


$8.00


169


PERSONAL PROPERTY TAXES - 1946


Outstanding January 1, 1950 $8.16


Payments to treasurer 1950 $5.10


Outstanding December 31, 1950 and January 13, 1951, per list 3.06


$8.16


REAL ESTATE TAXES -1946


Outstanding January 1, 1950 $293.68


Payments to treasurer 1950 $288.58


Outstanding December 31, 1950 and


January 13, 1951, per list


5.10


$293.68


POLL TAXES -1947


Outstanding January 1, 1950 $52.00


Payments to treasurer 1950 $8.00


Outstanding December 31, 1950 and January 13, 1951, per list 44.00


$52.00


PERSONAL PROPERTY TAXES - 1947


Outstanding January 1, 1950 $204.80


Payments to treasurer 1950


$4.80


Outstanding December 31, 1950 and January 13, 1951, per list 200.00


$204.80


170


REAL ESTATE TAXES - 1947


Outstanding January 1, 1950 $1,131.83


Payments to treasurer 1950 $378.20


Outstanding December 31, 1950 and January 13, 1951, per list 753.63


$1,131.83


POLL TAXES -1948


Outstanding January 1, 1950 $140.00


Payments to treasurer 1950 $26.00


Outstanding December 31, 1950 114.00


$140.00


Outstanding January 1, 1951 Payments to treasurer


$114.00


January 1 to 13, 1951 $4.00


Outstanding January 13, 1951, per list 110.00


$114.00


PERSONAL PROPERTY TAXES - 1948


Outstanding January 1, 1950 $519.75


Payments to treasurer 1950 $66.66


Outstanding December 31, 1950 and January 13, 1951, per list 453.09


$519.75


REAL ESTATE TAXES - 1948


Outstanding January 1, 1950 $2,923.50 Payments to treasurer 1950 $1,531.36


Outstanding December 31, 1950 and January 13, 1951, per list 1,392.14


$2,923.50


171


POLL TAXES - 1949


Outstanding January 1, 1950


$454.00


Payments to treasurer 1950 $126.00


Outstanding December 31, 1950 328.00


$454.00


Outstanding January 1, 1951


$328.00


Payments to treasurer


January 1 to 13, 1951 $4.00


Outstanding January 13, 1951, per list 324.00


$328.00


PERSONAL PROPERTY TAXES - 1949


Outstanding January 1, 1950


$2,309.44


Payments to treasurer 1950 $1,540.96


Abatements 1950 51.20


Outstanding December 31, 1950 717.28


$2,309.44


Outstanding January 1, 1951


$717.28


Payments to treasurer January 1 to 13, 1951 $22.40


Outstanding January 13, 1951, per list 694.88


$717.28


REAL ESTATE TAXES - 1949


Outstanding January 1, 1950


$20,967.20


Abatement after payment refunded


96.00


$21,063.20


Payments to treasurer 1950


$17,989.60


Outstanding December 31, 1950 and


January 13, 1951, per list


3,073.60


$21,063.20


172


POLL TAXES - 1950


Commitment per warrants


$1,512.00


Payments to treasurer 1950


$906.00


Outstanding December 31, 1950


606.00


$1,512.00


Outstanding January 1, 1951 Payments to treasurer January 1 to 13, 1951


$606.00


$38.00


Outstanding January 13, 1951, per list


568.00


$606.00


PERSONAL PROPERTY TAXES - 1950


Commitment per warrants


$12,874.61


Abatement after payment refunded 120.90


$12,995.51


Payments to treasurer 1950


$10,420.34


Abatements 1950 158.10


Abatement of personal property taxes 1950 reported as real estate taxes 1950 3.10


Outstanding December 31, 1950


2,413.97


$12,995.51


Outstanding January 1, 1951 Payments to treasurer January 1 to 13, 1951 $284.27


$2,413.97


Outstanding January 13, 1951, per list 2,129.70 $2,413.97


173


REAL ESTATE TAXES - 1950


Commitment per warrants


$94,179.65


Abatements after payment refunded 754.85


Abatement of personal property taxes 1950 reported as real estate taxes 1950 3.10


$94,937.60


Payments to treasurer 1950


$65,452.70


Abatements 1950 1,816.06


Outstanding December 31, 1950


27,668.84


$94,937.60


Outstanding January 1, 1951


$27,668.84


Payments to treasurer January 1 to 13, 1951


$7,734.15


Outstanding January 13, 1951, per list


19,934.69


$27,668.84


MOTOR VEHICLE AND TRAILER EXCISE- 1946


Outstanding January 1, 1950 $14.02


Outstanding December 31, 1950 $14.02


$14.02


Outstanding January 1, 1951 Payments to treasurer January 1 to 13, 1951 $2.83


Outstanding January 13, 1951, per list 11.19


$14.02


174


MOTOR VEHICLE AND TRAILER EXCISE - 1947


Outstanding January 1, 1950 $262.83 Payments to treasurer 1950 $34.02 Outstanding December 31, 1950 and January 13, 1951, per list 228.81


$262.83


MOTOR VEHICLE AND TRAILER EXCISE - 1948


Outstanding January 1, 1950


$661.08


Audit adjustment:


Motor vehicle and trailer excise abatements 1948 cancelled and


charged to motor vehicle and trailer excise 1949, in error 26.34


$687.42


Payments to treasurer 1950


$275.91


Outstanding December 31, 1950 and


January 13, 1951, per list 411.51


$687.42


MOTOR VEHICLE AND TRAILER EXCISE - 1949


Outstanding January 1, 1950 $3,008.15


Commitment per warrants 122.21


Abatements after payment refunded 95.87


Abatements cancelled 26.34


$3,252.57


Payments to treasurer 1950


$2,164.25


Abatements 1950


127.88


Audit adjustment:


Motor vehicle and trailer excise abatements 1948 cancelled and charged to motor vehicle and trailer excise 1949, in error 26.34


Outstanding December 31, 1950 934.10


$3,252.57


175


Outstanding January 1, 1951 Payments to treasurer January 1 to 13, 1951 Outstanding January 13, 1951, per list 853.48


$934.10


$80.62


$934.10


MOTOR VEHICLE AND TRAILER EXCISE - 1950


Commitment per warrants $20,450.12


Abatement after payment refunded 330.97


$20,781.09


Payments to treasurer 1950


$14,002.78


Abatements 1950 2,579.93


Outstanding December 31, 1950


4,198.38


$20,781.09


Outstanding January 1, 1951 $4,198.38


Abatements after payment


January 1 to 13, 1951 :


Refunded


$11.99


To be refunded 5.39


17.38


$4,215.76


Payments to treasurer


January 1 to 13, 1951 $1,068.87


Outstanding January 13, 1951, per list


3,146.89


$4,215.76


TAXES ON ESTATES OF DECEASED PERSONS


Commitment 1950 $135.00 $135.00


Payments to treasurer 1950


176


INTEREST AND COSTS ON TAXES


Cash balance January 1, 1950


$10.00


Collections January 1, 1950 to January 13, 1951:


Interest:


Taxes :


Levy of 1946


$35.11


Levy of 1947


21.02


Levy of 1948


62.05


Levy of 1949


223.85


Levy of 1950


99.33


Motor vehicle and trailer excise:


Levy of 1946


.30


Levy of 1947


1.16


Levy of 1948


4.30


Levy of 1949


8.42


455.54


Taxes on estates of deceased persons 6.67


Costs :


Taxes :


Levy of 1946


$1.75


Levy of 1947


1.05


Levy of 1948


1.05


Motor vehicle and trailer excise :


Levy of 1947


.70


Levy of 1948


1.05


Levy of 1949


.35


5.95


$468.26


177


Payments to treasurer :


1950:


Interest


$410.92


Costs


.70


$411.62


January 1 to 13, 1951:


Interest


51.39


Costs retained 1950


5.25


$468.26


COURT FINES


Fines 1950


$140.25


Payments to treasurer 1950


$125.25


Cash balance December 31, 1950


15.00


$140.25


Cash balance January 1, 1951


$15.00


Payments to treasurer January 1 to 13, 1951


$15.00


SELECTMEN'S LICENSES AND PERMITS


Licenses granted but unissued


January 1, 1950:


Liquor


$700.00


Common victualler


1.00


$701.00


Licenses granted 1950 :


Liquor


$5,150.00


Common victualler


11.00


Entertainment


11.00


Sunday sales


13.00


Automobile dealer


30.00


Sale of firearms


2.00


178


Auctioneer


7.00


Cabin


1.00


Pinball


74.00


Storage of inflammable fluids


7.00


Junk


40.00


Milk


4.00


Oleomargarine


.50


Slaughter


4.00


5,354.50


$6,055.50


Payments to treasurer 1950


$6,054.50


Licenses granted but unissued December 31, 1950: Milk 1.00


$6,055.50


Licenses granted but unissued


January 1, 1951 :


Milk


$1.00


Licenses granted January 1 to 13, 1951 :


Storage of inflammable fluids


2.00


$3.00


Payments to treasurer


January 1 to 13, 1951


$2.00


Licenses granted but unissued


January 1, 1951 :


Milk 1950 1.00


$3.00


179


TOWN CLERK Dog Licenses


Licenses issued 1950 :


Male, 115 @ $2.00


$230.00


Female, 10 @ $5.00


50.00


Spayed female, 40 @ $2.00


80.00


Kennel, 1 @ $10.00


10.00


Kennel, 1 @ $25.00


25.00


Transfer, 1 @ $.25


.25


$395.25


Payments to treasurer 1950


$361.85


Fees retained 1950, 167 @ $.20


33.40


$395.25


TOWN CLERK Sporting Licenses


Licenses issued 1950 :


Resident citizens' :


Fishing, 139 @ $2.00


$278.00


Hunting, 33 @ $2.00


66.00


Sporting, 149 @ $3.25


484.25


Minor and female


fishing, 37 @ $1.25


46.25


Minor trapping, 8 @ $2.25


18.00


Trapping, 5 @ $5.25


26.25


Non-resident citizens' :


Minor fishing, 1 @ $2.25


2.25


Fishing, 3 @ $5.25


15.75


Resident alien :


fishing, 1 @ $5.25


5.25


Duplicates, 4 @ $.50


2.00


$944.00


180


Payments to Division of Fisheries and Game 1950 $845.00


Fees retained 1950, 376 @ $.25


94.00


Cash balance December 31, 1950 5.00


$944.00


Cash balance January 1, 1951 $5.00


Licenses issued January 1 to 13, 1951 :


Resident citizens':


Fishing, 18 @ $2.00 $36.00


Hunting, 1 @ $2.00


2.00


Sporting, 57 @ $3.25


185.25


Minor and female


fishing, 1 @ $1.25 1.25


Trapping, 1 @ $5.25


5.25


Non-resident citizen's :


Fishing, 1 @ $5.25


5.25


235.00


$240.00


Cash on hand January 13, 1951, verified


$240.00


Gasoline Storage Permit Renewals


Permits issued 1950


$16.50


Payments to treasurer 1950


$16.50


TOWN HALL RENTALS


Charges 1950


$400.00


Payments to treasurer 1950


$400.00


Charges January 1 to 13, 1951


$20.00


Cash on hand January 13, 1951, verified


$20.00


181


SEALER OF WEIGHTS AND MEASURES


Fees 1950


$170.40


Payments to treasurer 1950 $147.90


Cash on hand December 31, 1950 and January 13, 1951, verified 22.50


$170.40


SLAUGHTER INSPECTOR'S FEES Accounts Receivable


Outstanding January 1, 1950


$24.00


Commitment 1950 383.25


$407.25


Payments to treasurer 1950


$354.75


Abatements 1950


6.00


Outstanding December 31, 1950 and


January 13, 1951, per list 46.50


$407.25


HIGHWAY DEPARTMENT Accounts Receivable


Outstanding January 1, 1950


$33.00


Commitment 1950 79.75


$112.75


Payments to treasurer 1950


$66.00


Abatements 1950


33.00


Outstanding December 31, 1950 and


January 13, 1951, per list 13.75


$112.75


182


PUBLIC WELFARE DEPARTMENT Temporary Aid - Accounts Receivable


Outstanding January 1, 1950


$24.00


Commitment 1950 1,032.47


$1,056.47


Payments to treasurer 1950


$508.07


Outstanding December 31, 1950


548.40


$1,056.47


Outstanding January 1, 1951


$548.40


Payments to treasurer


January 1 to 13, 1951


$489.40


Outstanding January 13, 1951, per list 59.00


$548.40


Aid to Dependent Children - Accounts Receivable


Outstanding January 1, 1950


$526.15


Commitment 1950


1,917.23


$2,443.38


Payments to treasurer 1950


$1,721.24


Outstanding December 31, 1950 and


January 13, 1951, per list 722.14


$2,443.38


BUREAU OF OLD AGE ASSISTANCE Accounts Receivable


Commitment 1950


$6,868.36


Payments to treasurer 1950


$6,808.55


Disallowances 1950


59.81


$6,868.36


183


SCHOOL DEPARTMENT General Accounts Receivable


Outstanding January 1, 1950


$275.41


Commitment 1950 541.50


$816.91


Payments to treasurer 1950


$640.17


Outstanding December 31, 1950


176.74


$816.91


Outstanding January 1, 1951


$176.74


Payments to treasurer


January 1 to 13, 1951


$55.48


Outstanding January 13, 1951, per list 121.26


$176.74


Veterans' Training Program - Accounts Receivable


Commitment 1950


$117.76


Payments to treasurer 1950


$97.71


Abatements 1950 2.50


Outstanding December 31, 1950 and


January 13, 1951, per list 17.55


$117.76


SCHOOL DEPARTMENT School Lunch Project


Receipts 1950


$6,527.38


Payments to treasurer 1950


$6,527.38


Receipts January 1 to 13, 1951


$344.45


Payments to treasurer January 1 to 13, 1951 $344.45


184


School Athletic Program


Receipts 1950


$210.41


Payments to treasurer 1950


$210.41


Receipts January 1 to 13, 1951


$60.40


Payments to treasurer January 1 to 13, 1951


$60.40


DENTAL CLINIC


Collections 1950


$284.00


Payments to treasurer 1950


$284.00


LIBRARY


Fines collected 1950


$69.20


Payments to treasurer 1950


$69.20


Fines collected January 1 to 13, 1951


$4.68


Cash balance January 13, 1951


$4.68


Cash balance January 14, 1951


$4.68


Fines collected January 14 to 24, 1951 4.90


$9.58


Cash on hand January 24, 1951, verified


$9.58


CEMETERY DEPARTMENT Accounts Receivable


Outstanding January 1, 1950


$70.00


Commitment 1950 374.00


Collection in advance of commitment 16.00


$460.00


185


Payments to treasurer 1950


$286.00


Abatements 1950


17.00


Outstanding December 31, 1950


147.00


Cash balance December 31, 1950


10.00


$460.00


Cash balance January 1, 1951


$10.00


Outstanding January 1, 1951


147.00


Collection in advance of commitment


16.00


$173.00


Collection in advance of commitment 1951


$16.00


Outstanding January 13, 1951, per list


139.00


Cash on hand January 13, 1951, verified


18.00


$173.00


WATER DEPARTMENT


Rates


Outstanding January 1, 1950


$1,621.56


Commitment 1950 8,740.05


$10,361.61


Payments to treasurer 1950


$7,583.66


Abatements 1950 165.39


Outstanding December 31, 1950


2,612.56


$10,361.61


Outstanding January 1, 1951 Outstanding January 13, 1951, per list $2,304.44 Cash on hand January 13, 1951, verified 308.12


$2,612.56


$2,612.56


186


Connections and Miscellaneous


Outstanding January 1, 1950


$82.35


Commitment 1950


390.22


Abatement after payment refunded


50.09


$522.66


Payments to treasurer 1950


$454.33


Abatements 1950


68.33


$522.66


FIREMEN'S RELIEF FUND


Savings Deposits


Total


On hand January 1, 1950


$42.85


$42.85


On hand December 31, 1950


$43.70


$43.70


On hand January 13, 1951


$43.70


$43.70


Receipts


Payments


1950


Income


$.85


Added to savings deposits $.85


HATFIELD LIBRARY FUND


Savings


Deposits


Total


On hand January 1, 1950


$717.89


$717.89


On hand December 31, 1950


$732.31


$732.31


On hand January 13, 1951


$732.31


$732.31


Receipts


Payments


1950


Income


$14.42


Added to savings deposits $14.42


187


HILL CEMETERY GENERAL CARE FUND


Savings


Deposits


Total


On hand January 1, 1950


$480.99


$480.99


On hand December 31, 1950


$765.29


$765.29


On hand January 13, 1951


$765.29


$765.29


Receipts


Payments


1950


Gift


$284.30


Added to savings


Income


9.65


deposits


$284.30


Transfer to town 9.65


$293.95


$293.95


MAIN STREET CEMETERY GENERAL CARE FUND


Savings Deposits


Total


On hand January 1, 1950


$10.00


$10.00


On hand December 31, 1950


$10.00


$10.00


On hand January 13, 1951


$10.00


$10.00


Receipts


Payments


1950


Income


$.20


Transfer to town $.20


CEMETERY PERPETUAL CARE FUNDS


Savings Deposits


Total


On hand January 1, 1950


$12,556.84


$12,556.84


On hand December 31, 1950


$12,914.34 $12,914.34


On hand January 13, 1951


$12,914.34


$12,914.34


188


Receipts


Payments


1950


Bequests


$350.00


Added to savings deposits


$357.50


Transfer to town 238.39


$595.89


$595.89


POST-WAR REHABILITATION FUND


Savings


Deposits


Securities Par Value


Total


On hand January


1,1950


$7,649.14


$86,000.00


$93,649.14


On hand December 31, 1950


$10,096.15


$96,000.00


$106,096.15


On hand January


13, 1951


$10,096.15


$96,000.00


$106,096.15


Receipts


Payments


1950


Town


Added to savings


Appropriation $10,000.00


deposits


$2,447.01


Income 2,447.01


Securities


purchased 10,000.00


$12,447.01


$12,447.01


Income


245.89


TOWN OF HATFIELD GENERAL ACCOUNTS Balance Sheet - December 31, 1950


Assets


Cash


$81,869.55


Dog Licenses - Due County $1.80


Accounts Receivable :


Taxes :


Road Machinery Fund 10,136.46


Levy of 1946 :


Poll $8.00


Personal


Prop.


3.06


Real


Est. 5.10


Federal Grants: Aid to Dependent Children:


Aid


$501.60


Administration 7.90


Personal Prop. 200.00


Real


Est.


753.63


997.63


Levy of 1948:


Poll


$114.00


Old Age Assistance : Assistance 645.06


Administration


34.38


Smith-Hughes and George-Barden Funds 832.94


2,021.88


189


$16.16


Levy of 1947 :


Poll


$44.00


Overestimate - County Tax 1950 937.53


School Lunch Fund 6,599.08


High School Athletic Fund 63.92


Tailings 146.85


Liabilities and Reserves


Personal Prop. 453.09 Real Est. 1,392.14


1,959.23


Levy of 1949 :


Poll


$328.00


Personal


Prop. 717.28


Real


Est. 3,073.60


4,118.88


Levy of 1950 :


Poll


$606.00


Personal Prop. 2,413.97


Real


Est. 27,668.84


30,688.81


37,780.71


Motor Vehicle and Trailer Excise :


Levy of 1946 $14.02 Levy of 1947 228.81


Unexpended Appropriation Balances : Highways - Chapter 90 $8,177.44


Bridge Repair 2,492.66


Highway Fence 360.23


Library Building Repair 651.59


Water:


Extension -


Raymond Avenue 527.40


Extension - Sunset Avenue 466.83


Shed Improvement 1,106.88


Purchase of Land -


Water Shed


4,000.00


Cemeteries -


Purchase of Land 300.00


18,083.03


Elm Street Sewer Extension Authorized from Post-War Rehabilitation Fund 6,000.00


Water Available Surplus 8,492.49


Reserve Fund - Overlay Surplus 2,436.96


190


Levy of 1948 411.51


Levy of 1949


934.10


Levy of 1950


4,198.38


Overlays Reserved for Abatements :


5,786.82


Levy of 1946 $16.16


Levy of 1947 683.62


Levy of 1949


4,118.88


Levy of 1950


3,434.73


Slaughtering Fees


$46.50


Highways


13.75


Public Welfare


548.40


Aid to Dependent


Children


722.14


Veterans' Services


17.55


Schools


176.74


Cemeteries


141.00


Motor Vehicle and Trailer Excise $5,786.82


Departmental 1,666.08


1,666.08


Water 2,612.56


Water Department:


Rates


2,612.56


State and County Aid to Highways 40,558.11


Aid to Highways: State $28,463.44


50,623.57


County


12,094.67


40,558.11 Surplus Revenue 62,564.44


8,253.39


Revenue Reserved Until Collected : 191


Departmental: Inspector of


Appropriation from Post-War Rehabilitation Fund for Elm Street Sewer Extension 6,000.00


Underestimate - State Parks and Reservations Tax Overdrawn Account:


80.07


Liquor Licenses - Advertising Fees


7.50


$176,361.40


$176,361.40


TRUST AND INVESTMENT ACCOUNTS


Trust and Investment Funds,


Cash and Securities $120,561.79


Firemen's Relief Fund


$43.70


Hatfield Library Fund 732.31


Hill Cemetery General Care Fund 765.29


Main Street Cemetery General Care Fund 10.00 Cemetery Perpetual Care Funds 12,914.34


Post-War Rehabilitation Fund 106,096.15


$120,561.79


$120,561.79


192


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FOR REFERENCE


NOT TO BE TAKEN FROM THE ROOM


CAT. NO. 23 012


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PROPARTY C HATFIELD PUBLIC LIBRARY





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