USA > Massachusetts > Norfolk County > Norwood > Norwood annual report 1927-1929 > Part 47
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Tax Rate for the Year 1929
The table of comparison of tax requirements submitted herewith ex- hibits the differences as to the years 1928 and 1929.
On August 2, 1929, it was voted that the tax rate for the year 1929 be determined as $29.50 per thousand.
It was also voted at this meeting that no assessments should be levied as a Special Assessment against individual parcels of land in the Neponset Valley for the purpose of meeting the expense which the Town has been called upon to pay because no special benefit can be found to exist.
Filing of Statement
The Board of Assessors wish to call to the attention of all taxpayers the responsibility placed upon cach taxpayer under the Law with regard to the filing of statements of property taxable in each year.
The Law directs a mandatory to the Board of Assessors in the matter of abatements of taxes where application is made to the taxpayer after the 15th day of May in each year. The Board of Assessors are permitted to abate only as the Law directs. If the taxpayer would file an early statc- ment on or before the 15th day of May it would save, in all cases in ques- tion, the requirements of the doomage as directed by Law.
156
Excise Tax Law
Chapter 60 A
The motor excise tax law enacted through Chapter 379 Aets of 1928 is an amendment to the General Laws known as Chapter 60A and entitled "An Act to provide for an Excise Tax on registered motor vehicles for the privilege of operating such vehicles upon the highways and to repeal the loeal property tax on sueh motor vehicles."
This law requires that there must be an excise assessed on every regis- tered motor vehicle using values determined from the book of values furnished by the Commissioner of Corporations and Taxation at the average state rate for the ealendar year, which rate for the year 1929 was $29.65.
For the purpose of this tax, the value of each motor vehicle shall be deemed to be the value as determined by the commissioner of eorporations and taxation, of motor vehicles of the same make, type, model and year of manufacture, but not in excess of the following pereentages of the list priee established by the manufacturer for the year of manufacture; namely,
*In the year of manufacture 90%
In the second year. 60%
In the third year 40%
In the fourth year 25%
In the fifth and succeeding years 10%
*An opinion rendered by the Town Counsel relative to the interpretation of the words "in the year of manufacture" is to the effect that they refer to the year determined by the manufacturer as indicated by the designated model year and do not refer to the calendar year in which the motor vehicle was fabricated.
The Assessors have no discretion as to the assessment, they must use the card and the value book, nor in the matter of abatement which deals only with value or refund. They must follow the law and the regulations which govern the same.
Abatements by Local Assessors
In the event that a registered motor vehicle is transferred during the calendar year, the assessors shall upon application within sixty days of the date of transfer or, if the excise bill has not then been committed, within sixty days of the date of the excise tax bill, abate to the transferor so much of the excise as is proportionate to the unexpired portion of calen- dar year,
In the event that a registered motor vehicle is transferred during the calendar year and is registered by a transferee, the assessors shall assess the excise as in the case of a motor vehicle not previously registered.
157
The transferee may apply in writing to the Assessors satisfying them that an excise has already been paid on this vehicle, and relief or refund may be granted. There is no sixty day limitation.
Booabdallah vs. Inhabitants of Town of Norwood
John Booabdallah made application for an abatement of taxes assessed as of April 1, 1929 upon real estate owned by him, located on Washington Strect and Oolah Avenue. After duc consideration the abatement re- quested was not granted. Thereupon, Mr. Booabdallah appcaled from the refusal of the Assessors to abate by filing a complaint with the County Commissioners for the County of Norfolk wherein he claimed that certain of the property assessed was over-rated. The hearing was had on the complaint by the County Commissioners on December 3, 1929 at the Court House in Dedham and by an Order made and issued on that day the complaint was dismissed upon legal grounds presented by the Assessors through the Town Counsel. The Assessors were prepared, however, to satisfy the County Commissioners by ample evidence that the valuations placed upon the properties in question were reasonable, just and proper.
The Assessors are now in Room 37 of the Town Office Building. The Moon Hopkins Machine which was purchased this year helped greatly in the writing of the valuation list, commitment and tax bills.
Respectfully submitted,
PATRICK J. LYDON, KENNETH MCKENZIE, EDWARD A. FLAHERTY.
COMPARISON OF TAX REQUIREMENTS Valuations as Assessed in Each of the Years
1928
1929
Increase
Deerease $36,168.87
Appropriation by Taxation
$ 960,014.04
$ 923,845.17
State Tax .
31,705.00
32,385.00
CA 680.00
County Tax
31,083.33
31,986.24
902.91
State Highway Tax .
2,128.50
1,605.76
522.74
Overdraft, Abatement
6,341.62
18,501.41
12,159.79
Overdraft, other .
2,085.38
2,085.38
Neponset Valley Assessment .
1,960.36
1,960.36
Division of Accounts
38.27
5,282.50
5,244.23
Soldiers' Exemptions . .
112.82
112.82
Metropolitan Sewer Assessment and Interest
34,772.87
34,772.87
Snow Removal Tax
153.22
153.22
$1,035,469.32
$1,050,492.53
$53,913.02
$38,889.81
Estimated Receipts. .
$ 74,094.55
$ 60,450.00
$13,644.55
Estimated Excise Tax . .
32,000.00
32,000.00
Estimated Corporation Tax .
76,475.89
80,000.00
3,524.11
Income Tax (Certified) . .
85,453.33
89,488.48
4,035.15
Tax on Polls.
9,138.00
9,224.00
86.00
$ 245,161.77
$ 271,162.48
$39,645.26
$13,644.55
Net charges
$ 790,307.55
$ 779,330.05
$14,267.76
$25,245.26
Plus Overlay Requirements. .
5,268.46
4,500.63
767.83
$ 795,576.01
783,830.68
$26,013.09
Valuation 1928-$27,433,655.00 at $29.00
$ 795,576.01
Valuation 1929-$26,570,250.00 at $29.50
$ 783,830.68
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TABLE OF AGGREGATES OF VALUATION OF PROPERTY
Assessed under Date of April 1, for the Following Years: 1929, 1928, 1927, 1926, 1925, 1920, 1915, 1910, 1905, 1900, 1895, 1890, 1885, 1880, 1875, 1872
Year
No. of
Male Polls
Valuation of Personal
Valuation
of Land
Total
Valuation
Total
Tax
Rate per $1,000.00
Horses
Cows
Sheep
Neat Cattle
Swine
Dwellings
Area of
Land
Fowl
1929
4,612
$3,682,860
$22,887,390
$26,570,250
$793,054.68
$29.50
48
202
14
3
2,472
6,096
2,835
1928
4,569
5,048,530
22,385,125
27,433,655
804,714.01
29.00
70
209
-
81
22
2,377
6,096
2,848
1927
4,598
4,827,520
21,637,010
26,464,530
776,667.37
29.00
82
228
4
8
12
2,346
6,096
3,721
1926
4,489
4,620,055
20,767,020
25,387,075
724,893.46
28.20
96
197
6
6
2,286
6,096
2,253
1925
4,497
4,477,510
19,612,360
24,089,870
647,383.68
26.50
114
193
7
7
81
2,203
6,096
2,369
1920
4,143
4,158,640
14,488,848
18,647,488
354,234.78
18.00
147
335
9
15
S6
1,904
6,096
1,438
1915
3,296
5,405,900
11,460,934
16,989,234
224,054.57
12.80
283
375
1.
10
85
1,759
6,096
4,325
1910
2,545
5,523,645
8,418,385
14,033,280
134,196.17
9.20
370
358
14
17
70
1,286
6,130
375
1905
2,070
1,167,405
4,254,265
5,421,670
98,477.05
17.40
360
375
10
40
1,160
6,135
300
1900
1,670
892,595
3,584,214
4,476,809
83,922.56
18.00
397
328
1
70
20
1,069
6,151
890
1895
1,410
684,795
2,673,970
3,358,765
59,583
16.90
358
408
5
202
810
6,162
920
1890
1,096
513,473
2,052,085
2,564,558
45,398.36
16.60
300
410
17
698
6,200
1885
880
447,014
1,618,928
2,065,942
28,618.09
13.00
271
420
7
129
511
6,216
1880
650
456,635
1,338,428
1,795,428
22,486.32
11.80
240
382
1
415
6,231
1875
551
448,633
1,343,867
1,792,500
22,195.81
11.80
198
362
354
6,255
1872
472
518,540
1,100,016
1,618,556
19,397.79
11.40
185
405
320
6,275
Estate
and Buildings
159
-
160
BOARD OF PUBLIC WELFARE
January 15, 1930
The Board of Public Welfare submits its report for the year 1929:
The support of the poor in Massachusetts was provided for at an early date, and was committed to certain officials designated as "Overseers of the Poor." The name was copied from England where they were created in 1601, and remained unchanged until the Legislature in 1927 (Chapter 165, Acts of 1927) changed the statutory name of "Overseers of the Poor" to "Board of Public Welfare," and the name of "Almshouses" to "In- firmaries."
The methods and objectives of relief work are very different today from those of years ago, and the basis of social work today is eminently practical. There are a large number of individuals in distress who seem incapable of solving their problems without help. Account must be taken of them and of their families, else the welfare of the community is threatened. Self-preservation as well as the spirit of humanity requires that the well- being of all members of society be set as a goal. Such appears to be the philosophy of today, and from it, doubtless, the name "Public Welfare" grew.
Yet there is no marked diminution in the number of those in distress. On the contrary, from year to year, an increasing number of cases come to the attention of the State Department of Public Welfare and the local Boards of Public Welfare. But in connection with this increasing number of cases needing help and guidance, it may be interesting to see the number of agencies available and their scope at the present time.
Each Town and City, of course, has a Board of Public Welfare, or the Selectmen may be authorized to act as such. Many towns and cities have infirmaries, and city or town farms. The State has the following institutions and agencies coming under its Department of Public Welfare:
Care of Children :- The Division of Child Guardianship receiving and caring for neglected, delinquent, and dependent children in certain cases; The Massachusetts Hospital School at Canton, caring for certain crippled and deformed children between the ages of five and fifteen; The Lyman School for Boys at Westboro; The State Industrial School for Girls at Lancaster; The Industrial School for Boys at Shirley.
Hospital Care :- State Infirmary at Tewksbury; Mental Hospitals at Boston, Danvers, Foxboro, Gardner, Grafton, Medfield, Northampton, Taunton, Westboro, Worcester and Bridgewater; Feeble Minded Schools at Waltham, Wrentham and Belchertown; Epileptic Hospital at Monson;
161
Tuberculosis Sanatoria at Rutland, Westfield, North Reading and Lake- ville; Cancer Hospital at Wrentham.
Among the private charitable agencies in Massachusetts are 29 Family Welfare Societies, 75 Branches of the American Red Cross, 20 Trust Funds, 17 Charitable Lodging Houses, 27 Corporations for Aid to Students, 5 Prisoners' Aid Societies, 17 Social Service Exchanges, 3 Legal Aid Socie- ties, 15 Agencies for placing out children, 53 Homes for Children, 110 Homes for the Aged, 5 Agencies for the Blind. S Agencies for the Deaf, 4 Agencies for Crippled Children.
With this enormous field of specialized agencies available, Public Wel- fare work today can go beyond the immediate and transient granting of relief, and seriously seek to remove the cause. And in this connection your Board of Public Welfare would urge that the citizens feel free to get in touch with the Board at any time if there seem to be problems to be solved. Often times the Board can help solve them, and when they cannot, it may be that some of the agencies above referred to can be consulted.
While the calls for help have increased in Norwood this past year, we are fortunate in having so many varied industries and the calls for help on account of unemployment have not increased as much as they have in many other communities.
There have been a total of $4 cases aided this past year, totalling 152 children and 69 adults, as against 68 cases for 1928, and the causes remain about the same: Illness, 23; Old Age, 14; Unemployment, 13; Dependent Children, 10; Widows, 11; Arrest, 4; Desertion, 6; Insanity, 3.
There have been four cases with settlements in other towns and cities aided in Norwood as Temporary Aid, and two State cases of Temporary Aid; thirteen Mother's Aid cases, 10 of which were Norwood settled cases, and three State settled cases; there have been fifteen aged and ill cases where it was necessary to provide board and nursing care; ten dependent children to be boarded; four children at the Canton Hospital School; twenty-two Norwood settled cases aided as Temporary Aid, and seven Norwood settled cases aided as Temporary Aid outside of Norwood.
Respectfully submitted,
JENNIE F. FALES, MARY B. MILLETT, M. JOSEPH ROACHE.
162
REPORT OF BOARD OF HEALTH
January 15, 1930
To the Citizens of Norwood:
The Board of Health herewith submits the following as their report for the year 1929:
Following the annual election the Board of Health met and organized with Harold L. Alden as Chairman, John A. Shannon as Inspector of Plumbing, Dr. Charles L. Lynch being the new member of the Board. Dr. James J. Mulvehill was reappointed Inspector of Milk and Agent, and Clarissa G. Maier was appointed as Clerk and Agent.
It has been a year light in contagious diseases, and the total number of reportable diseases is less than half what it was last year. The following table shows a comparison of the last ten years:
Chicken Pox
Mumps
Diphtheria
Scarlet Fever
German
Measles
Measles
Typhoid Fever
Tuberculosis
Cerebro
Spinal
Meningitis
Infantile
Paralysis
Pneumonia
Influenza
Whooping
Cough
Total
1919
14
41
9
2
19
1
16
500
602
1920
5
29
48
5
9
3
37
85
135
1921
8
10
64
1 29
6
20
146
1922
34
17
142
19
24
1
238
1923
36
24
23
10
24
111
1924
31
102
11
1
20
41
206
1925
56
138
224
13
17
448
1926
13
75
27
2
11
9
137
1927
6
25
4
1
9
2
7
8
62
1928
2
13
217
2
10
1
4
1
250
1929
9
4
3
18
3
5
2
16
32
2
11
114
S
Dog Bites, 6. Monkey Bite, 1. Cat Bites, 2.
An interesting feature of the report is that there were 5 cases of measles as against 217 the previous year. The two cases of typhoid fever were apparently contracted from the same source, as the men worked at the same plant which was outside of Norwood.
Last year the Board adopted the yellow arm band for children con-
Lobar
.163
valescing from whooping cough. Bands were to be procured from the Board of Health. Not a single application has been received by the Board.
As regards acute contagious diseases, it was necessary to hospitalize only two cases.
The Board has spent a great deal of time formulating a set of rules and regulations which will appear in printed booklet form within a short time. They cover quarantine regulations, milk regulations, regulations with regard to nuisances, etc. and it is hoped that they will be of assistance to the public.
The Town is still growing, and the collection of garbage remains a prob- lem. However, it is the desire of the Board to see that the townspeople receive satisfactory service, and a great deal of time and thought has been put into the matter, in an endeavor to work out satisfactory routes and service. The Board would again urge that, whenever possible, under- ground containers be installed, and beyond that, it must be remembered that garbage will not be collected if it contains rubbish, paper, tin cans, etc.
The various activities of the Board have been carried on in the usual way, and the report of the Dentist at the Dental Clinic shows an increase in the work done there, 2061 children having been examined as compared with 1524 for 1928. And of this number 685 in Grades 1, 2 and 3 have been cared for as against 354 last year, while 712 children have been cared for by their family dentist. It might be interesting in this connection to note that the constructive work in the Dental Clinic is bearing fruit as Norwood has a record of 70% in dental corrections in the grade schools, being second in the State, for towns and cities of a comparative size.
The Milk Inspector, Dr. James J. Mulvehill, submits the following report showing:
110 Samples of milk examined for fat and solid content, and for number of bacteria per c. c.
35 Samples were examined for fat and solid content alone.
153 Samples were examined for the number of bacteria per c. c. and clean- liness and keeping quality.
93 Dairies supplying milk to Norwood were inspected and recommenda- tions for certain corrections and conditions were made in places where it seemed necessary.
The Public Health Nurse, Miss Katherine Kingman, submits the fol- lowing tabulation of the work of the Tuberculosis Clinic:
109 patients attended the clinic.
73 were new patients, 38 being children, and 35 adults.
36 were old patients, 14 being children, and 22 being adults.
335 follow-up visits were made by the nurse to clinic patients.
11 sputum tests were found positive.
4 sputum tests were found negative.
11 patients were found having tuberculosis.
164
5 patients were sent to a sanitorium.
The clinic was held on 36 days during the year. 250 visits were made to patients outside the clinic.
For inspection of plumbing, including new work and alterations, Mr. John A. Shannon reports that he has made 191 inspections for the year 1929.
Respectfully submitted, HAROLD L. ALDEN, JOHN A. SHANNON, CHARLES L. LYNCH.
STATISTICS POPULATION, VALUATION, TAX RATE
1922
1923
1924
1925
1926
1927
1928
1929
Population
14,000
11,000
14.350
14,151 $24,089,870
14,500 $25,387,089 $28.20
$26,464,530.00
$27,433,655 $29.00
15,000 $26,570,250 $29.50
State Tax.
$41,400.00
$11,400.00
$34,500.00
$16,200.00
$46,200.00
$31,705.00
$32,385.00
County Tax
$30,913.00
$31,688.30
$33,332.00
$36,485.97
$38,529.00
$46,200.00 $38,529.00
$31,083.33
$31,986.24
Amount Raised by Taxation
$417,502.00
$541,414.51
$585,281.00
$638,389.68
$715,915.00
$767,471.37
$960,014.04
$923,845.17
HIGHWAY DATA
Miles of Paving
10.86 14.91 21,527
11.64 14.05 22,801
12.36
13.04 17.58
13.63 22.50 28,905 | $167,393.00
33,614 $127,743.00
14.00 12.95 38,704 $164,708.64
$131,068.78
WATER DEPARTMENT DATA
Number of Services
2,220
2,410
2,412
2,490
27.91
2,600
Miles of Mains
31.70
32.76
33.86
34.72
36.10 326
341
356
Gallons Pumped .
430,438,000
397,247,136
100,515,000
428,564,157
493,814,375
128,230,000
416,875,000
387,820,000
Income from Water Rates.
$50,142 56
$56,898.75
$56,835.47
$55,404.42
$73,503.00
$74,778.59
$73,134.28
$89,221.38
Operating Expenses
$29,813.94
$36,680.17
$34,752.80
$32,273.21
$40,972.00
$33,728.38
$34,787.95
$35,883.29
Bonded Debt .
$93,500.00
$80,600.00
$70,300.00
$89,000.00
$77,000.00
$65,000.00
$53.000.00
Plant Investment
$452,118.00
$462,742.00
$175,137.00
$101,000.00 $549,823.00
$571,823.00
$501,527.00
$621,573.46
$652,962.22
SEWER DEPARTMENT DATA
Bonded Debt
: $214,950.00 $6,566.00
$227,950.00 $5,301.03
$227,050.00 $6,431.19
$206,950.00
#186,000.00
$166,000.00 $3,296.49 24.33
$146,000.00 $8,441.31
$131,000.00 $10,677.37 25.44
Sewer Connections
1315
1410
1507
1640
1712
1797
1874
1923
ELECTRIC LIGHT DATA
Income from Current
$169,362.49
$182,446.95
$188,209.71 $120,885.54
$195,946.51 $134,549.94 $24,000.00
$143,681.00
Bonded Debt.
$67,000.00
$54,500.00
$31,000.00
$17,000.00
Plant Investment
$295,855.29
$296,138.08
$307,915.53
$323,070.48
¥371,473.00
Street Lamps.
718
719
730
763
777
789
Number of Meters
3,003
3,222
3,454
3,816
4,109
4,238
1,337
4,410
Number of Lamps
83,568
87,452
79,672
85,008
95,806
102,321
-108,836
113,805
H. P. Motors .
3,946
3,628
3,705
3,790
3,978
4,010
1,02
4,103
K. W. H. Bought
5,935,000
5,774,000
5,758,000
5,999,000
6,594,000
6,942,000
7,312,000
7,401,744
Valuation
$19,859,865
$20,621,060 $25.30
$21,920,540
Tax Rate.
$25.00
$26.70
$26.50
$29.00
14.00 15.00
14.00 -12.00
Square Yards Gran. Walks
24,975
25,800
14,766
Annual Expenditures
$77,144.40
$78,193.71
$129,548.54
$90,299.32
Number of Hydrants
296
304
311
316
37.02
2,657 39.02
Annual Maintenance.
$10,656.17
#8,586.00 23.32
Miles of Mains.
20.00
20.49
21.24
22.64
25.15
$235,880.18 $198,192.20 None $173,221.14 987
Operating Expenses
$126,446.41
$131,951.68
$193,195.00
$206,793.74 $148,164.65 $10,000.00 $410,752.76
$216,586.19 $193,073.74 $5,000.00 $441,206.85 765
1
165
14,900
15,000
Miles of Streets Oiled
35.54
2,301 31.90 297
"THE MEAT OF THE COCOANUT."
A Comparison
The Factory
The City
Stockholders Elect
People Initiative, Referendum, Recall, Protest Elect
Manici- pal Court
Five Commissioners
Schoot Board Costostart My7 Jours Lave
Civil Service
Directors All officials are subject to recall Centralize
All officials are subject to recall Centralize
It is necessary to spend money so as to get it back with a profit.
President and Manager
City Manager
It is only necessary to spend money to get the results for the community.
Decentralize
Decentralize
Appoints and discharges department heads
Appoints and discharges department heads
Engineering
Making
Recording
Selling
Welfare
Public Service
Finance
Public Safety
Law
Public Welfare
Conducto experi- ..... . od order.
Builds, combles, and Inspecti the pred- oct of the factory.
Recorde laquirina nad orders, thế cod- ducta correspondrace dkvştı.
Market the pred-
Leche siror the corel and physicet welfare of emplopath
Superviace all com- eructos sod ala- public sorure
Receives sed di-
Supervises police
Adviess the city official on all ques
Looke ofrer che morsi and physical watfare of de public: supervise besteb. pork .. ... plop-
"Organization goes far to prevent trouble in business. It makes the task easy, hinders confusion, and saves abundance of time."
This plan has helped 420 Municipal Corporations with ten million population follow the lead of Private Corporations in efficient, economical and business-like operation.
The Commonwealth of Massachusetts
DEPARTMENT OF CORPORATIONS AND TAXATION
DIVISION OF ACCOUNTS
REPORT OF AN AUDIT OF
THE ACCOUNTS OF
THE TOWN OF NORWOOD
For the Period from January 1, 1927 to September 4, 1928
Made in Accordance with the Provisions of Chapter 44, General Laws
March 21, 1929
·
169
THE COMMONWEALTH OF MASSACHUSETTS Department of Corporations and Taxation Division of Accounts
State House, Boston, March 21, 1929
To the Board of Selectmen
Mr. Thomas B. Mulvehill, Chairman
Norwood, Massachusetts.
Gentlemen:
I submit herewith my report of an audit of the accounts of the town of Norwood for the period from January 1, 1927 to September 4, 1928, made in accordance with the provisions of Chapter 44 of the General Laws. This report is in the form of a report made to me by Mr. Edward H. Fenton Chief Accountant of this Division.
Very truly yours, THEODORE N. WADDELL, Director of Accounts.
Mr. Theodore N. Waddell
Director of Accounts,
Department of Corporations and Taxation, State House, Boston.
Sir:
In accordance with your instructions, I have made an audit of the books and accounts of the town of Norwood for the period from January 1, 1927 to September 4, 1928, and report thereon as follows:
The financial transactions of the town, as recorded on the books of the several departments receiving or disbursing money for the town were checked and compared with the records in the treasurer's and the ac- countant's departments.
The records of receipts, as recorded in the accountant's office, were compared with the treasurer's books and with the records in the several departments collecting money for the town; and the payments were checked by a comparison of approved bills and pay-rolls with the warrants authoriz- ing disbursements and with the treasurer's books.
The appropriations, transfers, and loan orders voted by the town, as recorded by the town clerk, were checked to the accountant's appropriation ledger, and the appropriation ledger accounts were checked and analyzed.
The general ledger accounts had not been kept up to date, and it was
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therefore necessary to compile the general and control accounts from in- formation obtained from an examination of various departmental records, a balance sheet being prepared showing the financial condition of the town as of September 4, 1928. It is contemplated that general ledger accounts will be opened, so that the work of the office may be facilitated and so that a proper check may be provided on the accounting of the several depart- ments.
The apportioned sewer, sidewalk, street and park assessment accounts were checked, and also listed in order to show the revenue accounts for the amounts due in each year.
The outstanding debt was listed and proved, the loans issued during the year being found to be properly authorized. The reported payments of maturing debt and interest were compared with the amounts falling due.
The books and accounts of the treasurer and collector were examined and checked. The reported receipts as entered on the cash book were compared with the records in the accountant's office and with the de- partmental records, the necessary correcting entries being made; and the payments were compared with the warrants authorizing them and with the accountant's books.
The cash on hand was verified by an actual count, and the outstanding checks were reconciled with the bank statements.
The securities and bank books representing the investments of the several trust funds in the custody of the treasurer were examined and checked, the income being verified and found to be correct. The receipts of ceme- tery perpetual care bequests for several years, amounting to $5,450, have been included in the treasurer's general cash. These funds should be invested in securities or deposited in savings banks, in order that the town may receive income on them for the purpose for which they were deposited.
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