USA > Massachusetts > Norfolk County > Norwood > Norwood annual report 1927-1929 > Part 48
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The commitments of taxes and assessments were added and proved to the warrants, as well as the commitments of departmental accounts, licenses, and water charges for the years from 1923 to September 4, 1928, and of the electric light charges for 1928.
Considerable difficulty was experienced in proving the work, and it was necessary to check the postings of the collections for taxes, assessments, and departmental accounts, as well as the abatements, from the collector's cash books to the commitment books, and to make necessary adjusting and correcting entries.
The abatements were checked with the departmental records of abate- ments granted, where available, and the outstanding accounts were listed and proved. A further verification of the outstanding accounts was made by mailing notices to a number of persons whose names appeared on the books as owing money to the town. One person showed a receipted tax bill which was not entered on the books, as the stub had not been detached from the bill. This was adjusted by an entry on the cash book. From the balance of the replies received, it appears that the outstanding accounts, as listed, are correct.
171
The receipts, as entered on the collector's cash books, are recorded on the treasurer's cash book in totals, the amount of the rceeipts being deposited in the bank. In checking the entries in the cash books, however, numerous errors were diselosed between the records, which materially inercascd the work of the audit, thereby adding to the cost of the examina- tion.
Although due allowance is made for the faet that the office of the trea- surer and collector had been moved into small and temporary quarters just prior to the date of the audit, much time was eonsumed in looking for records and accounts during the process of the audit.
If the cash receipts are proved daily, which is being done at present; if the collections are written up promptly, showing each day's receipts on the cash sheets, which should be kept in binders; and if the stubs and records are filed systematically, it will facilitate the work of the office and materially reduce the work of auditing the accounts.
Many of the water and the departmental accounts are very much over- due. Determined efforts should be made towards their collection, and those found to be uncollectible should be abated.
The tax levies of the older years are to be closed at once, either by collec- tion or by abatement of the taxes if found to be uncollectible.
The outstanding electric light charges, which are being collected by the manager of the electric light department, were listed and proved to the control accounts in the office billing the electric light eharges.
The reported payments to the treasurer by the manager of the electric light department were checked to the books in the treasurer's office and to the control accounts in the billing office.
Included in the outstanding charges are old, inactive accounts amount- ing to $17,036.93. it being noticed that some of the names on the inactive accounts are also on the active list and should, therefore, be transferred to the active accounts. In order that the outstanding charges may rep- resent good assets, those which are found to be uncollectible should be abated.
The receipts of the town clerk and accountant, as town clerk, for re- cording fees and for fees on account of sporting and dog licenses were examined and checked with the office records, as well as with the records of sporting and dog licenses issued.
The payments to the town treasurer were checked to the treasurer's books, and the payments by the treasurer to the State and county, re- spectively, were verified by receipts on file.
Apparently, owing to a clerical error, some receipts of the town clerk and accountant had not been paid over to the town treasurer. This matter was adjusted during the process of the audit by the payment of the amount. due to the treasurer.
The records of receipts of the sealer of weights and measures and of the library department were examined, and the reported payments to the treasurer were checked to the treasurer's books.
172
The record of receipts of the school department was examined. It was found that only a part of the receipts had been paid to the treasurer by the present superintendent of schools, there being a balance unpaid on December 31, 1927, of $100.36 and on December 31, 1928, of $407.57.
The reported payments to the treasurer were compared with the treas- urer's books, and the cash and checks on hand were verified, a cash dis- crepancy of $145.26 being shown. Included in the checks on hand were several from the superintendent of schools, amounting to $149.40 and bearing dates as follows :- July 1, 1928, December 3, 1928, December 28, 1928, and January 6, 1929.
In the future receipts should be paid to the treasurer at least monthly, and all receipts should be turned over before the close of the fiscal year.
It was noted that one of the members of the board of selectmen has contracted each year with the town for the use of horses or trucks, and it seems that, while holding such office, he should annually notify the finance commission in writing to comply with the provisions of Section 36, Chapter 197, Acts of 1914.
At the time of the audit, several of the 1928 appropriations were over- drawn, but were to be taken care of by a later town meeting or by transfers from the reserve fund.
In the past, the overdrawn appropriation accounts at the end of a year have been included in the next tax levy by the assessors without being appropriated by the town, which practice should be discontinued, as it is necessary to have appropriations voted by the town for the purpose of closing these accounts.
Departmental officials should plan their work for the year so as to make expenditures come within their appropriations; if their appropriations are insufficient to permit the performance of work which, in their judgment, should be done, they are, nevertheless, bound by the amounts appro- priated, and before incurring liabilities in excess of the appropriations, should get additional appropriations, or have a transfer voted from the reserve fund by the finance commission. The statute covering this subject is contained in Section 31, Chapter 44, General Laws, and is as follows:
No department of any city or town, except Boston, shall incur liability in excess of the appropriation made for the use of such de- partment except in cases of extreme emergency involving the health or safety of persons or property, and then only by a vote in a city of two thirds of the members of the city council, and in a town by a vote of two thirds of the selectmen.
The surety bonds furnished by the departmental officials for the faithful performance of their duties were examined and found to be in proper form.
Appended to this report are tables showing a conciliation of the treas-
173
urer's cash, summaries of the tax, assessment, and departmental accounts receivable, together with tables showing the transactions of the trust funds.
For the co-operation and courtesy extended by the departmental officials during the process of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted,
EDWARD H. FENTON, Chief Accountant.
174
RECONCILIATION OF TREASURER'S CASH
Balance January 1, 1927
Receipts 1927
$ 144,102.42 2,086,113.72
$2,230.216.14
Payments 1917
$2,053,600.91
Balance December 31, 1927
176,615.23
$2,230,216.14
Balance January 1, 1928
176,615.23
Receipts January 1 to Sep- tember 4, 1928, per cash book 1,071,706.37
Add receipts not on cash book :
Interest on Memorial Building cash $ 1,009.46
Water guaranty deposit 38.76
1,048.22
$1,249,369.82
Payments January 1 to Sep- tember 4, 1928
$1,169,935.34
Balance September 4, 1928
79,434.48
$1,249,369.82
Balance September 4, 1928
$ 79,434.48
Cash variation
46.43
$ 79,480.91
In banks:
Norwood Trust Company, per bank statement Sep- tember 4, 1928
$ 49,253.10
Less outstanding checks per list 14,899.23 $ 34,353.87
Norwood Trust Company, Special, per bank state- ment September 4, 1928 41,752.98 Norwood Trust Company, Savings Department book No. 116 234.04 3,140.02
Cash in office
$ 79,480.91
175
TAXES-1923
Commitment
Additional commitment
$ 543,013.84 658.31
Abatement and payment (re- fimded)
1SS.95
$ 543,861.10
Payments to treasurer:
1923
$472,177.29
1924
63,133.55
1925
785.67
1926
476.51
1927
7.00
$ 536,580.02
Abatements:
1923
S
4,586.34
1924
1,549.94
1926
325.21
1927
117.00
6,578.49
Outstanding December 31, 1927
702.59
$ 543,861.10
Outstanding January 1, 1928 Adjustments:
702.59
Abatements after payment S 13.00
Overpayments to collector
16.20
Commitment list in excess of warrant
50.60
Overpayments to treasurer
7.74
87.54
S 790.13
Payments to treasurer Janu- ary 1 to September 4, 1928
$ 59.22
Cash on hand September 4, 1928
3.00
Outstanding September 4,
1928. per list 727.91
S 790.13
TAXES-1924
Commitment Additional commitment 570.46
S 593,299.36
Abatement and payment (re- funded) 315.50
$ 594,185.32
176
Payments to treasurer:
1924
$516,516.71
1925
69,017.96
1926
1,505.58
1927
329.91
$ 587,370.16
Abatements:
1924
$ 3,231.49
1925
146.85
1927
505.50
Outstanding December 31, 1927
2,931.32
$ 594,185.32
Outstanding January 1, 1928 Adjustments:
$ 2,931.32
Moth 1924 reported as
taxes 1924
$ 2.30
Payments after abatements
14:69
Overpayments to collector
1.01
18.00
$ 2,949.32
Payments to treasurer Janu- ary 1 to September 4, 1928
229.58
Abatements January 1 to September 4, 1928
2,510.67
Unlocated difference
.02
Outstanding September 4,
1928, per list
152.07
Due from collector, Septem- ber 4, 1928
56.98
$ 2,949.32
TAXES-1925
Commitment
Additional commitment Adjustments:
$ 647,171.68 336.48
Commitment list in excess of warrant $ 2.00
Abatements after payment (refunded) 713.78
$ 715.78
$ 648,223.94
3,883.84
177
Payments to treasurer:
1925
$555,791.87
1926
65,216.25
1927
9,980.26
$
630,988.38
Abatements:
1925
$ 4,084.36
1926
935.86
5,020.22
Transferred to tax titles
9,280.35
Outstanding December 31, 1927
2,934.99
$ 648,223.94
Outstanding January 1, 1928
$ 2,934.99
Overpayments to collector
.02
$ 2,935.01
Payments to treasurer Janu- ary 1 to September 4, 192S
$ 488.20
Abatements January 1 to
September 4, 1928
1,243.68
Outstanding September 4, 1928, per list
1,190.99
Due from collector, Sep-
12.14
$ 2,935.01
TAXES-1926
Commitment
$ 724,693.46
Additional commitment
316.21
Abatements after payment (refunded)
543.75
$ 725,553.42
Payments to treasurer:
1926
$602,179.70 80,277.47
$ 682,457.17
1
Abatements:
1926
$ 2,583.91
1927
3,159.48
5,743.39
Transferred to tax titles
10,055.01
Outstanding December 31, 1927
27,297.85
$ 725,553.42
tember 4, 1928
1927
178
Outstanding January 1, 1928 Adjustments:
27,297.85 $
Abatement after payment. $ 2.00
Overpayment to collector
.30
Sewer 1926 reported as taxes 1926 6.86
Sewer interest 1926 re-
ported as taxes 1926 .38
On cash not on commitment 2.00
Overpayments to treasurer 236.27
247.81
$ 27,545.66
Payments to treasurer Janu- ary 1 to September 4, 1928 8 16,857.44
Abatements January 1 to September 4, 1928
1,218.55
Outstanding September 4, 1928, per list
9,469.67
$ 27,545.66
TAXES-1927
Commitment
$ 776,637.37
Additional commitment
601.28
Abatements after payment (refunded)
149.29
$ 777,387.94
Payments to treasurer
655,692.99
Abatements
3,663.54
Added to tax titles
10,939.09
Outstanding December 31, 1927
107,092.32
$ 777,387.94
Outstanding January 1, 1928
$ 107,092.32
Abatements after payment (refunded)
10.70
Adjustments:
Overpayments to collector (adjusted) $ 9.32
Moth 1927 reported as
taxes 1927 5.45
Interest reported as taxes 1927 .87
179
On cash not on commitment
Overpayments to treasurer
6.00 100.02
121.66
$ 107,224.68
Payments to treasurer Janu- ary 1 to September 4, 1928 $ 60,839.54
Abatements January 1 to September 4, 1928 479.34
Outstanding September 4, 1928, per list
45,660.35
Due from collector, Septem- ber 4, 1928 245.45
$ 107,224.68
POLLS-1928
Commitments
$ 9,340.00
Adjustments:
Overpayment to collector $ 2.00
On cash not on commitment 24.00
26.00
.
$ 9,366.00
Payments to treasurer Janu- ary 1 to September 4, 1928 $ 8,733.00
Outstanding September 4, 1928, per list Cash on hand September 4, 1928
616.00
17.00
$ 9,366.00
INTEREST-LEVY OF 1923
Collections per commitment book :
1923
$ 807.31
1924
2,070.64
1925
53.94
1926
40.65
1927
.11
$ 2,972.65
Payments to treasurer:
1923
$ 807.31
1924
2,070.64
1925
53.94
1926
40.65
1927
.11
$ 2,972.65
180
INTEREST-LEVY OF 1924
Collections per commitment book:
1924
$ 452.30
1925
2,393.33
1926
96.32
1927
29.93
1928
20.38
$ 2,992.26
Payments to treasurer:
1924
$ 452.30
1925
2,393.33
1926
96.32
1927
29.93
1928
20.38
$ 2,992.26
INTEREST-LEVY OF 1925
Collections per commitment book :
6
$ 576.19
1926
2,137.48
1927
1,013.80
January 1 to September 4, 1928
209.28
$ 3,936.75
Payments to treasurer :
1925
$ 576.19
1926
2,137.48
1927
1,013.80
January 1 to September 4, 1928
209.28
$ 3,936.75
INTEREST-LEVY OF 1926
Collections per commitment book:
1926
526.58
1927
2,501.24
January 1 to September 4, 1928
1,355.74
$ 4,383.56
Payments to treasurer:
1926
$ 526.58
1927
2,501.24
January 1 to September 4, 1928
1,355.74
$ 4,383.56
INTEREST-LEVY OF 1927
Collections per commitment book :
1927 $ 554.23
1925
181
January 1 to September 4, 1928
2,103.40
$ 2,657.63
Payments to treasurer:
1927 $ 553.38
January 1 to September 4,
1928 2,103.38
$ 2,656.76 .87
Interest reported as taxes 1927
$ 2,657.63
MOTH ASSESSMENTS-1923
Commitment
$ .3476.35
Payments to treasurer:
1923 $ 383.65
1924
83.40
1925
.50
467.55
Outstanding December 31,
1927, per list 8.80
$ 476.35
MOTH ASSESSMENTS-1924
Commitment $ 501.30
Payments to treasurer:
1924
$ 410.10
1925
80.50
1927
1.50
$ 492.10
Outstanding December 31,
1927
9.20
$ 501.30
Outstanding January 1, 1928
9.20
Moth 1924 reported as taxes 1924 $ 2.30
Outstanding September 4,
1928, per list 6.90
$ 9.20
MOTH ASSESSMENTS-1925
Commitment $ 535.70
Payments to treasurer:
1925 $ 396.30
1926
66.60
.
182
1927
60.30
523.20
Outstanding December 31, 1927
12.50
$ 535.70
Outstanding January 1, 1928
$ 12.50
Payments to treasurer Janu- ary 1 to September 4, 1928 $ 4.00
Outstanding September 4, 1928, per list
8.50
$ 12.50
MOTH ASSESSMENTS-1926
Commitment
Payments to treasurer:
1926
$ 544.47
1927
68.74
613.21
Outstanding December 31, 1927
44.07
657.28
Outstanding January 1, 1928
Payments to treasurer Janu- ary 1 to September 4, 1928
$ 12.38
Outstanding September 4,
31.69
$ 44.07
MOTH ASSESSMENTS-1927
Commitment
$ 743.35
Payments to treasurer
615.05
Outstanding December 31, 1927 .
128.30
$ 743.35
Outstanding January 1, 1928
128.30
Payments to treasurer January 1 to Septem- ber 4, 1928 $ 58.75
Moth 1927 reported as taxes 1927
5.45
Outstanding September 4, 1928, per list
61.55
Cash on hand September 4, 1928
2.55
$ 128.30
APPORTIONED SEWER ASSESSMENTS-1923
Commitment
$ 2,749.76
Payments to treasurer: 1923 $ 2,053.34
$ 657.28
44.07
1928
183
1924
674.39
$ 2,727.73
Outstanding December 31,
1927, per list 22.03
$
2,749.76
APPORTIONED SEWER ASSESSMENTS-1924 $
Commitment
2,070.44
Payments to treasurer:
1924 $ 1,699.16 1925 353.15
1926
9.77 $ 2,062.08
Outstanding December 31,
1927, per list 8.36
$
2,070.44
APPORTIONED SEWER ASSESSMENTS-1925 $ 1,693.13
Commitment
Payments to treasurer:
1925 8 1,466.11 1926 146.72
1927
56.65 $ 1,669.48
Outstanding December 31,
1927, per list 23.65
$
1,693.13
APPORTIONED SEWER ASSESSMENTS-1926
Commitment
2,079.30
Payments to treasurer:
1926
1927
$ 1,464.79 324.91
$ 1,789.70
Outstanding December 31,
1927
289.60
$ 2,079.30
Outstanding January 1, 1928
289.60
Payments to treasurer Janu- ary 1 to September 4, 1928
92.35
Sewer 1926 reported as taxes 1926
6.86
Outstanding September 4, 1928, per list
190.39
$ 289.60
184
APPORTIONED SEWER ASSESSMENTS-1927
Commitment Payments to treasurer Transferred to tax titles
$
1,164.22
88.02
Outstanding December 31, 1927
655.93
$ 1,908.17
Outstanding January 1, 1928
$ 655.93
Payments to treasurer Janu- ary 1 to September 4, 1928 $ 289.13
Outstanding September 4,
366.80
$ 655.93
UNAPPORTIONED SEWER ASSESSMENTS
Outstanding January 1, 1927
$ 3,210.18
Commitment 1927
4,472.23
$ 7,682.41
Payments to treasurer 1927
8 3,516.56
Apportioned 1927
2,982.46
Outstanding December 31, 1927
1,183.39
$ 7,682.41
Outstanding January 1, 1928
S 1,183.39
Commitment January 1 to September 4, 1928
9,662.12
$ 10,845.51
Payments to treasurer January 1 to Septem- ber 4, 1928
3,942.52
Apportioned January 1 to September 4, 1928
1,031.40
Outstanding September 4, 1928, per list
5,871.53
Cash on hand September 4, 1928
.06
$ 10,845.51
SIDEWALK ASSESSMENTS
Commitment 1927
$ 1,275.08
Payments to treasurer 1927
$ 593.27
Abatements 1927
2.08
Outstanding December 31, 1927
679.73
$ 1,275.08
Outstanding January 1, 1928
$ 679.73
Commitment January 1 to September 4, 1928 3,243.11
$ 3,922.84
1928, per list
$ 1,908.17
185
Payments to treasurer January 1 to Septem- ber 4, 1928 $ 1,308.00 9.66
Abatements January 1 to September 4, 1928
Apportioned January 1 to September 4, 1928
679.73
Transferred from guarantee deposits
60.31
Outstanding September 4, 1928, per list
1,865.14
$
3,922.84
STREET BETTERMENT ASSESSMENTS
Outstanding January 1, 1927
€A 225.41
· Commitments 1927
37,760.30
$ 37,985.71
Payments to treasurer 1927
$ 5,357.80
Outstanding December 31, 1927
32,627.91
$ 37,985.71
Outstanding January 1, 1928
S
32,627.91
Payments to treasurer January 1 to Septem- ber 4, 1928 $ 66.50
Apportioned January 1 to September 4, 1928 25,631.00
Outstanding September 4, 1928, per list
6,930.41
$ 32,627.91
PARK BETTERMENT ASSESSMENTS
Commitment 1927
14,135.00
Payments to treasurer 1927
$
2,438.00
Outstanding December 31, 1927
11,697.00
$ 14,135.00
Outstanding January 1, 1928
8 11,697.00
Apportioned January 1 to September 4, 1928
$ 7,347.00
Outstanding September 4, 1928
4,350.00
8 11,697.00
COMMITTED INTEREST APPORTIONED SEWER ASSESSMENTS-
1923
Commitment
1,182.14 $
Payments to treasurer:
1923 $ 910.20
1924
260.71
$ 1,170.91
Outstanding December 31,
1927, per list 11.23
1,182.14
186
COMMITTED INTEREST APPORTIONED SEWER ASSESSMENTS- -
1924
Commitment
$
600.17
Payments to treasurer :
1924
$ 475.98
1925
114.77
1926
4.65
$ 595.40
Outstanding December 31,
1927, per list 4.77
$ 600.17
COMMITTED INTEREST APPORTIONED SEWER ASSESSMENTS 1925
Commitment
$ 506.58
Payments to treasurer:
1925
$ 440.12
1926
49.18
1927
11.97
$ 501.27
Outstanding December 31,
1927, per list 5.31
$ 506.58
COMMITTED INTEREST APPORTIONED SEWER ASSESSMENTS- 1926
Commitment
$ 604.08
Payments to treasurer:
1926 $ 455.32
1927
80.33
$ 535.65
Outstanding December 31,
1927
68.43
$ 604.08
Outstanding January 1, 1928
$ 68.43
Payments to treasurer Janu- ary 1 to September 4, 1928 20.44
Sewer interest 1926 reported as taxes 1926 .38
Outstanding September 4, 1928, per list 47.61
$ 68.43
187
COMMITTED INTEREST APPORTIONED SEWER ASSESSMENTS- -
1927
Commitment
Payments to treasurer
$ 301.27
Transferred to tax titles
5.24
Outstanding December 31, 1927
144.37
$ 450.88
Outstanding January 1, 1928
144.37
Payments to treasurer January 1 to Septem-
ber 4, 1928
$ 81.69
Outstanding September 4, 1928, per list
62.68
$ 144.37
TOWN CLERK AND ACCOUNTANT AS TOWN CLERK
Receipts 1927:
Marriage intentions
$ 139.00
Recording mortgages, etc.
173.75
Recording licenses and permits
26.75
Dog licenses
1,735.00
Sporting licenses
1,197.75
3,272.25
Overpayment to town treasurer January 1, 1927 $ 20.13
Payments to town treasurer 1927
2,114.21
Cash on hand December 31, 1927
8.00
Due from town clerk and accountant De- cember 31, 1927
1,129.91
$ 3,272.25
Cash on hand January 1, 1928 $ 8.00
Due from town clerk and accountant
1,129.91
Receipts January 1 to November 13, 1928:
Marriage intentions
85.00
Recording mortgages, etc.
131.25
Recording licenses and permits
18.75
Dog licenses
1,406.00
Sporting licenses
1,126.50
$ 3,905.41
Payments to town treasurer January 1 to November 13, 1928 $ 1,396.97
Cash on hand November 13, 1928
1,585.95
Due from town clerk and accountant, November 13, 1928
922.49
$ 3,905.41
450.88
188
DEPARTMENTAL ACCOUNTS RECEIVABLE Committed Accounts
Outstanding January 1, 1927
Commitments 1927
$ 20,327.01 17,128.01 55.54
Payment refunded
Abatement after payment-refunded
8.09
$ 37,518.65
Payments to treasurer 1927
$ 16,970.90
Abatements 1927
8.09
Outstanding December 31, 1927
20,539.66
$ 37,518.65
Outstanding January 1, 1928
$ 20,539.66
Commitment January 1 to September 4, 1928
14,681.23
$ 35,220.89
Payments to treasurer January 1 to Septem- ber 4, 1928
$ 12,915.50
Abatements January 1 to September 4, 1928
1.50
Outstanding September 4, 1928, per list
22,303.89
$ 35,220.89
SCHOOL DEPARTMENT
Receipts 1927
$ 694.48
Payments to treasurer
594.12
Balance December 31, 1927
100.36
$ 694.48
Balance January 1, 1928
$ 100.36
Receipts January 1, 1928 to January 15, 1929
879.38
$ 979.74
Payments to treasurer January 1, 1928 to January 25, 1929
$ 565.52
Disbursements
6.65
Cash on hand January 25, 1929
262.31
Due from school superintendent, January 25,1929
145.26
$ 979.74
SEALER OF WEIGHTS AND MEASURES
Sealing fees 1927
124.42
Payments to treasurer
$ 124.12
Cash on hand December 31, 1927
.30
$ 124.42
189
Cash on hand January 1, 1928
8 .30
Sealing fees January 1 to September 4, 1928
53.22
$ 53.52
Payments to treasurer January 1 to Septem- ber 4, 1928
$ 51.55
Cash on hand September 4, 1928
1.97
$ 53.52
Cash on hand September 5, 1928
$ 1.97
Scaling fees September 5 to October 29, 1928
21.98
$ 23.95
Payments to treasurer September 5 to Oc- tober 29, 1928
$ 10.88
Outstanding October 29, 1928, per list
11.10
Cash on hand October 29, 1928
1.97
$ 23.95
ELECTRIC LIGHT DEPARTMENT F. S. Barton, Collector
Outstanding January 1, 1927
$ 69,535.75
Charges 1927
234,870.67
$ 304,406.42
Payments to treasurer
202,870.30
Allowances and discounts
21,011.68
Outstanding December 31, 1927
80,524.44
$ 304,406.42.
Outstanding January 1, 1928
$ 80,524.44
Charges January 1 to May 31, 1928
108,693.95
Collections transferred to H. W. Gay Elec- tric Light charges
154.25
Overpayment to treasurer
27.98
$ 189,400.62
Payments to treasurer January 1 to Septem- ber 4, 1928 $ 133,205.00
Allowances and discounts January 1 to Sep- tember 4, 1928
14,663.88
Outstanding September 4, 1928, per list
41,432.69
Cash on hand September 4, 1928, verified
99.05
$ 189,400.62
ELECTRIC LIGHT DEPARTMENT Miscellaneous Receipts F. S. Barton, Collector
Receipts 1927: Street lines and stock $ 1,039.21
190
Lamps
1,721.23 373.23
Jobbing
$ 3,133.67 $ 3,133.67
Payments to treasurer 1927
Receipts January 1 to September 4, 1928:
Street lines and stock
$ 1,695.07
Lamps Jobbing
92.77
$ 2,407.84
Payments to treasurer January 1 to Septem- ber 4, 1928 $ 2,407.84
ELECTRIC LIGHT DEPARTMENT
H. W. Gay, Collector
Commitments June 1 to September 4, 1928 $ 46,167.91
Unlocated difference 2.24
$ 46,170.15
Payments to treasurer June 1 to September 4,1928 $ 39,027.37
Allowances and adjustments, June 1 to Sep- tember 4, 1928
3,145.48
Transferred from F. S. Barton, electric light receipts
154.25
Outstanding September 4, 1928, per list
3,842.07
Due from collector September 4, 1928
.98
$ 46,170.15
WATER DEPARTMENT
Outstanding January 1, 1927
$ 19,124.92
Commitments
69,249.36
Additional commitment
37.77
Overpayments to collector
64.17
$ 88,476.22
Payments to treasurer
$ 67,244.69
Abatements
109.84
Outstanding December 31, 1927
21,121.69
$ 88,476.22
Outstanding January 1, 1928
$ 21,121.69
Commitments January 1 to September 4, 1928
46,528.30
Adjustment of account with outstanding list
75.62
$ 67,725.61
620.00
191
Payments to treasurer January 1 to Septem- ber 4, 1928 $ 52,169.17 430.11
Abatements January 1 to September 4, 1928
Outstanding September 4, 1928, per list
14,880.73
Due from collector September 4, 1928 245.60
$ 67,725.61
GUARANTY DEPOSITS
Police
Balance January 1, 1927
$ 15.00
Deposits
485.63
$ 500.63
Transfer to town for charges
$ 495.63
Refunds of deposits
5.00
$ 500.63
Deposits January 1 to September 4, 1928
$ 285.00
Transfer to town for charges January 1 to September 4, 1928
$
285.00
GUARANTY DEPOSITS
Ash Removal
Balance unused tickets January 1, 1927 $ 652.60
Deposits
1,336.50
$
1,989.10
Transfer to town, tickets used
$ 1,317.72
Balance unused tickets December 31, 1927
662.88
Deposit not on treasurer's cash book Decem- ber 31, 1927 8.50
$ 1,989.10
Deposit not on treasurer's cash book Janu- ary 1, 1928
$ 8.50
Balance unused tickets January 1, 1928
662.88
Deposits, January 1 to September 4, 1928
907.50
$ 1,578.88
Transfer to town, tickets used January 1 to September 4, 1928
$ 920.22
Balance unused tickets September 4, 1928
650.16
Deposit not on treasurer's cash book Sep- tember 4, 1928 8.50
$ 1,578.88
192
Deposit not on treasurer's cash book Sep- tember 5, 1928 $ 8.50
Balance unused tickets September 5, 1928
650.16
Deposits, September 5 to November 21, 1928
208.50
867.16
Transfer to town, tickets used September 5 to November 21, 1928 S 176.26
Balance unused tickets November 21, 1928
632.90
Cash on hand November 21, 1928
58.00
$ 867.16
GUARANTY DEPOSITS Particular Sewers
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