USA > Massachusetts > Norfolk County > Quincy > Inaugural address of the mayor, with the annual report of the officers of the city of Quincy for the year 1924 > Part 13
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193
Street Betterment Apportionments of 1922
Cash received
Amount uncollected January 1, 1924
$599 86
Charge by audit adjustment .. 43 72
$643 58
Credit by auditor
45 75
$597 83
Credit by audit adjustment
48 73
$549 10
Amount collected during year 1924.
454 80
Amount uncollected January 1, 1925 ....
$94 30
Committed Interest on Street Betterment Apportionments of 1922
Amount uncollected January 1, 1924. ...
$223 95
Charge by audit adjustment.
6 33
$230 28
Credit by auditor.
3 91
$226 37
Credit by audit adjustment
10 97
$215 40
Amount collected during year 1924.
166 76
Amount uncollected January 1, 1925 ....
$48 61
Street Oiling of 1922
Amount uncollected January 1, 1924 ..
$974 70
Charge by audit adjustment.
27 73
$1,002 43
Credit by auditor
75 87
$926 56
Credit by audit adjustment
39 31
$887 25
Amount abated during year 1924.
12 78
$874 47
Amount collected during year 1924
734 96
Amount uncollected January 1, 1925 ....
$139 51
Gypsy Moth of 1922
Amount uncollected January 1, 1924 ..
$129 92
Charge by audit adjustment.
15 42
$145 34
$454 80
166 79
734 96
194
CITY OF QUINCY
Cash received
Credit by auditor
$8 61
$136 73
Credit by audit adjustment.
12
$129 61
Amount abated during year 1924.
80
$128 81
91 50
$91 50
Amount uncollected January 1, 1925 .... $37 31
Tax of 1923
Amount uncollected January 1, 1924. ..... $984,852 56
Reconsideration of abatement by assessors 4 26
$984,856 82
Additional warrant by assessors.
59 64
$984,916 46
Charge by audit adjustment.
429 04
$985,345 50
Credit by audit adjustment
34 82
$985,310 68
Amount abated during year 1924
20,736 52
$964,574 16
Amount collected during year 1924
837,615 17
837,615 17
Amount uncollected January 1, 1925 .. $126,958 99 Amount of interest collected
Main Sewer Apportionments
of 1923
Amount uncollected January 1, 1924 ..
$4,954 51 84 83
$5,039 34
Charge by audit adjustment.
22 91
$5,062 25
Credit by audit adjustment.
9 04
$5,053 21
Amount abated during year 1924.
59 93
$4,993 28
Amount collected during year 1924
4,298 03
4,298 03
Amount uncollected January 1, 1925 ..
$695 25
27,925 33
Additional warrant by assessors.
195
REPORT OF COLLECTOR OF TAXES
Committed Interest on Main Sewer Apportionments of 1923
Amount uncollected January 1, 1924 ..
$1,240 38
Additional warrant by assessors. 28 70
$1,269 08
Charge by audit adjustment.
7 14
$1,276 22
Credit by audit adjustment.
3 92
$1,272 30
Amount abated during year 1924.
33 14
$1,239 16
Amount collected during year 1924
1,096 36
Amount uncollected January 1, 1925 ....
$142 80
Particular Sewers of 1923
Amount uncollected January 1, 1924 .... $1,424 97
Charge by audit adjustment. 8 21
$1,433 18
Credit by audit adjustment.
5 75
$1,427 43
Amount uncollected during year 1924 ....
1,317 86
Amount uncollected January 1, 1925 ....
$109 57
Committed Interest on Particular Sewers of 1923
Amount uncollected January 1, 1924. .. $157 12
Charge by audit adjustment.
4 43
$161 55
Credit by audit adjustment
69
160 86
Amount collected during year 1924.
149 19
Amount uncollected January 1, 1925 ....
$11 67
Sidewalk Apportionments of 1923
Amount uncollected January 1, 1924 ....
$515 87
Charge by audit adjustment
10 07
Amount collected during year 1924.
478 44
Amount uncollected January 1, 1925 .... $47 50
Cash received
$1,096 36
1,317 86
149 19
$525 94
473 44
196
CITY OF QUINCY
Committed Interest on Sidewalk Apportionments of 1923
Amount uncollected January 1, 1924 ...... $164 04 60
Charge by audit adjustment
$164 64
Amount abated during year 1924.
15
$164 49
Amount collected during year 1924.
152 82
Amount uncollected January 1, 1925 ..
$11 67
Street Betterment Apportionments of 1923
Amount uncollected January 1, 1924.
$4,381 96
Charge by audit adjustment
12 25
$4,394 21
Credit by audit adjustment
28 09
$4,366 12
Amount abated during year 1924
23 00
$4,343 12
Amount collected during year 1924.
3,835 69
Amount uncollected January 1, 1925 ..
$507 43
Committed Interest on Street Betterment Apportionments of 1923
Amount uncollected January 1, 1924 .. $1,930 03
Charge by audit adjustment
1 65
$1,931 68
Credit by audit adjustment
15 88
$1,915 80
Amount abated during year 1924
24 35
$1,891 45
Amount collected during year 1924.
1,667 63
Amount uncollected January 1, 1925 .. $223 82
Street Oiling of 1923
Amount uncollected January 1, 1924 ...... $8,930 06
Additional warrant by assessors .. ..
1 05
$8,931 11
Charge by audit adjustment
19 51
$8,950 62
Credit by audit adjustment
23 41
$8,927 21
Cash received
$152 82
3,835 69
1,667 63
197
REPORT OF COLLECTOR OF TAXES
Cash received
Amount abated during year 1924. $75 40
$8,851 81
Amount collected during year 1924.
7,549 02
$7,549 02 Amount uncollected January 1, 1925 .. $1,302 79
Gypsy Moth of 1923
Amount uncollected January 1, 1924 .... $729 42
Charge by audit adjustment 12 41
$741 83
Amount collected during year 1924. 661 67 661 67
Amount uncollected January 1, 1925 ..
$80 16
Tax of 1924
Total amount committed by assessors .. $2,560,675 21 Amount abated during year 1924 3,468 21
$2,557,207 00
Amount collected during year 1924 .:
1,330,144 76
1,330,144 76
Amount uncollected January 1, 1925 .. $1,227,062 24 Amount of interest collected 142 38
Unapportioned Main Sewer Assessments Added to 1924 Commitment
Total amount committed by assessors .... $8,866 92
Amount collected during year 1924. 1,095 63 1,095 63
Amount uncollected January 1, 1925 ..
$7,771 29
Committed Interest on Unapportioned Main Sewer Added to 1924 Commitment
Total amount committed by assessors .... $1,030 61
Amount collected during year 1924. 78 99 78 99
Amount uncollected January 1, 1925 ..
$951 62
Main Sewer Apportionments of 1924
Total amount committed by assessors .... $7,627 71
Amount abated during year 1924. 13.82
$7,613 89
Amount collected during year 1924.
2,449 58
2,449 58
Amount uncollected January 1, 1925 ..
$5,164 31
Committed Interest on Main Sewer Apportionments of 1924
Total amount committed by assessors .. $1,932 87
Amount abated during year 1924 3 39
$1,929 48
Amount collected during year 1924.
553 95
553 95
Amount uncollected January 1, 1925 $1,375 53
.
198
CITY OF QUINCY
Particular Sewers of 1924
Cash received
Total amount committed by assessors .... $1,200 77
Amount collected during year 1924. 364 55 $364 55
Amount uncollected January 1, 1925 .. $836 22
Committed Interest on Particular Sewers of 1924
Total amount committed by assessors ...... $85 93
Amount collected during year 1924. 42 89 42 89
Amounted uncollected January 1, 1925 $43 04
Unapportioned Sidewalk Assessments Added to 1924 Commitment
Total amount committed by assessors .... $1,533 13
Amount collected during year 1924 85 80 85 80
Amount uncollected January 1, 1925 ....
$1,447 33
Committed Interest on Unapportioned Sidewalk Assessments Added to 1924 Commitment
Total amount committed by assessors .... $105 07
Amounted collected during year 1924 .. 12 86 12 86
Amount uncollected January 1, 1925 ....
$92 21
Sidewalk Apportionments of 1924
Total amount committed by assessors .. ... $1,149 20
Amount collected during year 1924. 490 57 490 57
Amount uncollected January 1, 1925 ....
$658 63
Committed Interest on Sidewalk Apportionments of 1924
Total amount committed by assessors .... $351 01
Amount collected during 1924. 128 39 128 39
Amount uncollected January 1, 1925 ....
$222 62
Unapportioned Street Betterment Assessments Added to 1924 Commitment
Total amount committed by assessors. ... $7,514 71
Amount collected during year 1924. 1,231 71 1,231 71
Amount uncollected January 1, 1925 ....
$6,283 00
Committed Interest on Unapportioned Street Betterment Assessments Added to 1924 Committment
Total amount committed by assessors .. .. $974 84 Amount collected during year 1924. 111 64 111 64
Amount uncollected January 1, 1925 ....
$863 20
199
REPORT OF COLLECTOR OF TAXES
Street Betterment Apportionments of 1924
Cash received
Total amount committed by assessors. $8,406 07
Amount collected during year 1924. 2,977 79 $2,977 79
Amount uncollected January 1, 1925 ....
$5,428 28
Committed Interest on Street Betterment Apportionments of 1924
Total amount committed by assessors .. .... $4,038 89
Amount collected during year 1924. 1,187 64 1,187 64
Amount uncollected January 1, 1925 ....
$2,851 25
Street Oiling of 1924
Total amount committed by Commis- sioner
$17,865 82
Amount collected during year 1924. 8,218 03
8,218 03
Amount uncollected January 1, 1925 ....
$9,647 79
Gypsy Moth of 1924
Total amount committed by commissioner $1,489 54
Amount collected during year 1924 .. .... 859 44 859 44
Amount uncollected January 1, 1925 .. $630 10
Sewers
Amount collected during year 1924 on sewer construction.
8,170 82
Amount of interest collected during
383 03
year 1924
Amount collected during year 1924 on sewer connection 84 61
Amount of interest collected during year 1924
2 91
Permanent Sidewalks
Amount collected during year 1924 on permanent sidewalks.
2,411 19
Amount of interest collected during year 1924
87 85
Street Betterments
Amount collected during year 1924 on street betterments ...
7,061 04
Amount of interest collected during year 1924
649 95
Costs collected during year, 1924.
3,985 40
Bank interest collected during year 1924
981 83
Total amount of cash collected during year 1924
$2,356,712 46
AUGUST N. WEEDEN, Collector of Taxes.
200
CITY OF QUINCY
REPORT OF SEALER OF WEIGHTS AND MEASURES
JANUARY 20, 1925.
HON. PERLEY E. BARBOUR, Mayor, City of Quincy, Mass.
DEAR SIR :- In the annual report of the Weights and Measures Department submitted to you for the year 1924, you will notice the constant increase in the number of stores and places of business where work has been performed.
Last year the Sealer visited 930 places of business, an increase of 122 over the previous year with fees amounting to $625.75, an increase of $100.49 more than that of 1923. The increase in the amount of work last year was due mostly to the number of new stores and gas stations opened up in this city. The number of gas stations now amount to 189 pumps, due largely to the fact that the city is situated between Boston and the Cape and the shore resorts, and a heavy traffic is always traveling back and forth which consume gas and oil, and most of all these stations are busy. New stations are being installed every year.
The total number of articles sealed last year as per report were 6,778. As most of the places that were opened last year are still doing business and more opening every day, it shows the growth of the city, also that business is now being done at home.
As for the merchants of the City, they have always, during my 14 years of service, received me most cordially, and by my own personal observation of honest weight and measure, believe they are living up to the letter of the law.
As the Hawker and Pedlars Licenses are issued from this office of which there were 100 amounting to $500, it also details work, but with the cooperation of the Chief of Police and the men under him, I do not think that there is a Hawker doing business in this City to-day who is not duly licensed for the same.
In conclusion, I wish to thank all with whom I have come in con- tact in performing my duty and who have made it so agreeable for me in my work.
Very respectfully, JAMES M. CANTFILL, Sealer of Weights and Measures.
201
REPORT OF ASSESSING DEPARTMENT
REPORT OF ASSESSING DEPARTMENT
JANUARY, 1, 1925.
To His Honor, the Mayor of the City of Quincy:
The following is submitted as the report of the Assessing De- partment for the year 1924:
Organization
The Board on January 1, 1924, consisted of Edward J. Fegan, Chairman, J. Winthrop Pratt and Victor J. Emery. Mr. Emery resigned March 31, 1924, and Carl E. Carlson was appointed in his stead and qualified on March 31, 1924.
1924 Valuations
Carrying out the reform inaugurated the year before the Board of Assessors undertook a complete revaluation of all properties in the city, real and personal, as of April 1, 1924, and was actually engaged in this field work till the second week in August.
The result of this canvass showed a valuation of the city on April 1, 1924, as determined by the assessors, as follows :-
Real Estate
Value of land and buildings (after deducting exemptions ) $81,654,550.00
Personal Property
Value of personal property (other than national
bank stock shares now assessed by the State) .... $11,826,000 00 Total valuation of taxable real estate and personal property April 1, 1924. $93,480,550 00
1924 Tax Levy
The tax levy for 1924, as submitted to the assessors, was made up as follows :-
City budget
$2,128,244 61
Maturing debt
363,300 00
Maturing debt interest. 111,734 50
Temporary loan interest. 65,000 00
Overlay for 1924. 12,595 24
Overlay deficit (previous to 1923) 5,296 18
$2,686,170 53
202
CITY OF QUINCY
State tax
104,600 00
Metropolitan sewers
65,683 75
Metropolitan parks
41,212 36
Metropolitan highways
2,398 50
Neponset bridge
11,292 90
Charles river basin.
6,380 84
State auditing
2,251 21
Fire prevention
722 81
Metropolitan planning board ..
596 78
235,139 15
County tax
$101,059 48
County Hospital, assessment ..
21,913 41
122,972 89
Total gross levy.
$3,044,282 57
This gross tax levy was reduced by the following items :-
Income from State
$142,520 62
Poll taxes
31,980 00
Estimated revenue
(Misc. city receipts)
$344,701 52
Premium on bonds
1,104 38
$502,306 52
Net tax levy for 1924
$2,523,976 05
1924 Tax Rate
This net tax levy of $2,523,976.05 levied on a total valuation of $93,480,550.00 gave a tax rate for 1924 of $27.00 on each $1,000.00 of valuation of real and personal property.
Omitted Assessments
The valuation of the city was increased by omitted assessments, levied December 19, 1924 as follows :-
Value of land and buildings $156,950 00
Value of personal property
500 00
Total omitted valuation $157,450 00
making the total valuation of assessed estate of the city upon which taxes were assessed for the year 1924, when all assessments had been made, of $93,638,000.00.
National Bank Tax
By the election of our National Bank, under Chapter 487, Sec- tion 2 of the Acts of 1923, (see also Gen. Laws Chapter 63, Section 10a) to be taxed upon its net income an amount equal to 121/2 per cent, instead of at the local rate of taxation on the fair cash value of its shares of stock, the city in 1924 received $763.56 as against $1,238.61 in 1923 and as against the tax in 1922 which should have been $7,059.00 on a valuation of $82,680.00. In other words the city in 1924 has its personal property valuation reduced $82,680.00, assuming that the valuation of 1922 holds good for 1924, and its revenue reduced $1,468.80 by this election of our National Bank.
203
REPORT OF ASSESSING DEPARTMENT
Automobile Assessments
The assessors received from the Tax Commissioner's Office, a transcript of the registration of all motor vehicles which were registered in Quincy between January 1, 1924 and April 1, 1924. These transcripts have been a great help to the assessors in checking up the motor vehicles returned by the assistant assessors.
In order to insure uniformity in the assessed valuation on the automobiles the Board secured the Automobile Valuation Book published by the Used Car Statistical Bureau and assessed auto- mobiles in 1924 on the trade-in value therein contained. This method of appraisal has eliminated discrepancies in valuation bound to occur when valuations are being made by fifteen different assistant assessors, and has resulted in general satisfaction on automobile assessments.
Taxes Committed to Collector
On November 25, 1924, the Assessors committed to August N. Weeden, Collector, a warrant for taxes as follows :-
Real estate
$2,204,673 12
Personal property tax
314,302 93
Sidewalk apportionments
1,149 20
Sidewalk apportionments interest
351 01
Unapportioned sidewalks
1,533 13
Unapportioned sidewalks interest
105 07
Street betterments, interest (apportioned)
4,029 25
Street betterments, apportioned
8,393 78
Street betterments, unapportioned
7,514 71
Street betterments, unapportioned interest
794 84
Particular sewer apportionments
1,191 51
Particular apportionments interest
83 72
Main sewer apportionments
7,613 15
Main sewer apportionments interest
1,930 69
Main sewer unapportioned
8,866 92
Main sewer unapportioned interest
1,030 61
Total
$2,568,563 64
On December 19, 1924, the assessors committed to August N. Weeden, Collector, warrant for omitted taxes, as follows :-
Real estate tax
$4,237 66
Personal property tax
13 50
Street oiling apportionment
23 91
Particular sewer apportionment
9 26
Particular sewer apportionment, interest
2 21
Street betterment apportionments
12 29
Street betterment apportionments, interest
9 64
Main sewer apportionments
14 56
Main sewer apportionments interest
2 18
$4,325 21
The Poll Tax committments amounted to $32,448.00, making a total committment of taxes for 1924 of $2,605,336.85.
204
CITY OF QUINCY
Assistant Assessors
The Assistant Assessors who served during the year for the listing of polls and certain tangible personal property were as follows:
Ward 1 Precinct 1-Joseph L. Ford
Ward 1 Precinct 2-Lillian Dondero
Ward 1 Precinct 3-Thomas J. Dwyer
Ward 2 Precinct 1-Helen F. Shea
Ward 2 Precinct 2-Samuel Gray Ward 3 Precinct 1-Henry F. Tilden
Ward 3 Precinct 2-John H. Collins Ward 4 Precinct 1-Anna Haggerty
Ward 4 Precinct 2-William J. Sullivan
Ward 5 Precinct 1-Edith M. Chapman
Ward 5 Precinct 2-Elsie M. Ricker
Ward 5 Precinct 3-Edith W. Lewis
Ward 5 Precinct 4-Anna G. Goodsell
Ward 6 Precinct 1-Louise A. Gilfeather
Ward 6 Precinct 2-Frances Taber
Extracts From Table of Aggregates
Number of males assessed for poll tax. 16,224
Number of resident individuals assessed, for property. 29,692
Number of resident firms, corporations, etc. assessed for property 886
Number of non-resident individuals assessed, for property
Number of non-resident firms, corporations, etc. assessed
2,389
for property 161
Number of dwellings assessed
22,643
Number of other buildings assessed.
5,317
Number of acres of land assessed. 6,000
Number of motor vehicles assessed
6,400
Number of horses assessed 423
Number of cows and other neat cattle assessed. 427
The Assessors for 1923 and 1924 placed assessed valuations at the respective market value of Real Estate in Quincy in those two years, and levied personal property assessments at what they believed to be their real value, as required by the Statutes of Massachusetts and their oath of office. The result of such assess- ments is a valuation on Real Estate nearer, we believe, the "full and fair cash value" of land and buildings in Quincy today than heretofore and of personal property situated within our city.
A study of comparative values as determined by the assessments of 1922, 1923 and 1924 is interesting in view of the extraordinarily high tax rate of 1922 and the bringing of the rates of 1923 and 1924 nearer the tax rate, which should obtain in a city with the population, wealth and natural advantages of the City of Quincy.
Comparative Valuations
Valuation real estate (1924) $81,654,550 00
Valuation personal estate. 11,826,000 00
$93,480,550 00
Valuation real estate (1923) $73,086,750 00
Valuation personal estate 10,043,325 00
$83,130,075 00
Valuation real estate (1922) $53,721,550 00
Valuation personal estate 7,184,055 00
$60,905,605 00
205
REPORT OF ASSESSING DEPARTMENT
The increase in real estate valuation of 1924 over the cor- responding valuation of 1922 was $27,933,000.00; while the increase in personal estate valuation of 1924 over the corresponding valua- tion of 1922 was $4,641,945.00; making an increase in the total valuation of 1924 over the corresponding valuation of 1922 of $32,574,945.00 or an increase of 53 per cent, in two years.
The increase in the real estate valuation of 1923 over the cor- responding valuation of 1922 was $19,365,200.00, while the increase in personal estate valuation of 1923 over the corresponding valua- tion of 1922 was $2,859,270.00; making an increase in the total valuation of 1923 over the corresponding valuation of 1922 of $22,224,470.00 or an increase of 36 per cent in one year.
While the increase in the real estate valuation of 1924 over the corresponding valuation of 1923 was $8,567,800.00 and the in- crease of the personal estate valuation of 1924 over the cor- responding valuation of 1923 was $1,782,675.00; making an in- crease in the total valuation of 1924 over the corresponding valua- tion of 1923 of $10,350,475.00 or an increase of 12 per cent.
These comparisons show that property was considerably under- valued in 1922, accounting for the excessively high tax rate of $36.20; and that property valuations at the close of the calendar year, 1924, represent more nearly the true "full and fair cash value" of property in Quincy, today, resulting in the more reason- able tax rate of $27.00.
The benefits of the reform in property valuations during the past two years are reflected in the increase in population and the unprecedented building and development operations in Quincy during the last twelve months, amounting to an estimated $5,000,000.00 in that period.
It is to be expected with such a growth in the population and the general prosperity of the city there shall also be an increase in the values of property from year to year, as is evidenced in the valuations of 1923 and 1924.
Table of Percentages
Total valuation 1924
$93,480,550 00
Total valuation 1922
60,905,605 00
Increase in 2 years
$32,574,945 00
Percentage of increase 53 %
Tax rate for 1922. $36 20
Tax rate for 1924. 27 00
Reduction in tax rate
$9.20 Percentage of increase, 25 per cent.
Total valuation 1923 83,130,075 00
Total valuation, 1922. 60,905,605 00
Increase in one year $22,224,470 00
Percentage of increase, 36 per cent.
Tax rate for 1922
$36 20
Tax rate for 1923 28 40
Reduction in tax rate
$7 80 Percentage of reduction, 21 per cent.
206
CITY OF QUINCY
Total valuation, 1924 $93,480,550 00
Total valuation 1923 $83,130,075 00
Increase in one year $10,350,475 00
Percentage of increase, 12 per cent.
Tax rate for 1923 $28 40
Tax rate for 1924
27 00
Reduction in tax rate
Percentage of reduction, 5 per cent.
$1 40
It is gratifying to the assessors that their efforts in behalf of the taxpayers have received tacit approval of the vast majority of the property owners of the city, in view of the fact that out of all the individuals, firms and corporations assessed only twelve have appealed from our assessments to the Court.
Respectfully submitted,
EDWARD J. FEGAN J. WINTHROP PRATT CARL E. CARLSON Assessors of the City of Quincy.
207
REPORT OF DEPARTMENT OF HEALTH
REPORT OF DEPARTMENT OF HEALTH
JANUARY 1, 1925.
To the Honorable Mayor and City Council.
I have the honor to make the following report of the transac- tions of the Health Department for the year ending December 31, 1924.
There were reported to the office during the year 483 deaths. Infant deaths as follows: Under 1 year, 51; over 1 and under 2 years, 6; over 2 years and under 9 years, 21.
Hospital
The necessity of a children's ward and more beds for maternity cases at the hospital is more apparent every day. Household nurses for the care of maternity cases at home are very few today and from an economic as well as a medical standpoint the ex- pectant cases go to the hospital. Because of the fact that there are not beds enough for obstetric cases at the hospital many cases go to out of town hospitals for care and treatment. In this way Quincy loses credit for many of its births and necessarily the infant death rate seems higher than it really is.
Comfort Stations
Due to the increasing number of people in Quincy the necessity of several comfort stations is urgent. The especial need of one in Quincy Square is most urgent. The parks throughout the city should be provided with proper toilet facilities.
Foods
Local pride of the dealers in food has militated a great deal toward the fact that more of our food products have been of good quality and we have had few cases of food poisoning in the city during the year. The department has the services of a part- time inspector, and although he has worked hard and conscientiously during the year, I would recommend the services of a full-time inspector of meats and provisions.
We seldom have any trouble with the local dealers but the itinerant vendor of fish, meats, fruits and vegetables is always a source of worry.
Garbage
The collection of garbage has been carried on vigilantly. House collections twice a week. Restaurants, stores and hospitals daily collections have been made. Long hauls by horse drawn teams have been expensive and in comparison with the light trucks we
208
CITY OF QUINCY
have used in the past year show conclusively that motor collec- tions of garbage are less expensive and more efficient.
Collections of ashes and rubbish weekly throughout the city have been dumped in wet places and put to good economic value in filling in such places as the hole in the cemetery and Merry- mount Park, leveling these places. Many loads have been given to building purposes and filling in swampy lots. We were for- tunate that we had numerous places and in this manner did away with long hauls and resulting expense.
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