USA > Massachusetts > Norfolk County > Norwood > Norwood annual report 1930-1932 > Part 44
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The financial transactions of the town, as recorded on the books of the several departments receiving or disbursing money for the town, or com- mitting bills for collection, were checked and compared with the records in the treasurer's and the accountant's departments.
The surety bonds furnished by the departmental officials for the faithful performance of their duties were examined and found to be in proper form.
The books and accounts in the office of the town clerk and accountant were examined and checked. The recorded receipts were checked with the treasurer's books and with the records of the several departments col- lecting money for the town, and the payments were checked by a com- parison of approved bills and pay-rolls with the warrants and the treasurer's books.
The appropriation ledger accounts were checked and analyzed and all appropriations, transfers, and loan orders were checked with the amounts voted by the town, as shown by the town clerk's records.
158
The apportioned sewer, sidewalk, street and park assessments were listed and checked in order to show the revenue accounts for the amounts due in each year.
As no general ledger accounts had been kept, it was necessary to make up the general and control accounts from information obtained from an examination of the various departmental records; and a balance sheet, showing the financial condition of the town as of October 31, 1930, was prepared and is appended to this report.
General ledger accounts have been opened. which will provide a proper check on the accounting of the several departments and which will facilitate the work of the office and the verification of the accounts.
The books and accounts of the treasurer and collector were examined and checked. The cash book was footed, and the receipts as recorded on the cash book were checked with the records of the accountant, of the several departments collecting money for the town, and with the deposits entered on the bank statements, the necessary correcting entries being made; and the disbursements were checked with the warrants authorizing them and with the accountant's books. The cash on hand was verified by an actual count, and a revised list of outstanding checks was used for a reconciliation of the bank statement.
It was found that the daily receipts from the several tax levies, as re- corded on the collector's cash book, were entered daily in totals on the treasurer's cash book, making it difficult to verify the entries. In checking the entries on the cash book, numerous errors were disclosed in the early part of the audit period, which materially increased the work of the audit.
The commitments of taxes and assessments were added and proved to the warrants, as well as proving the commitments of departmental ac- counts, licenses, water and electric light charges. It was necessary to check the postings of the collections for taxes, asses ments, and depart- mental accounts from the cash books to the commitment book; and the receipts for water and electric light charges were verified by the records in . the billing department.
The abatements were checked with the departmental records of abate- ments granted, and the outstanding accounts were listed and proved. Verification notices relative to unpaid accounts were mailed to a number of persons whose names appeared on the books as owing money to the town, and from the replies received it appears that the outstanding accounts, as listed, are correct.
The collections and abatements, from November 1, 1930 to January 24, 1931, on taxes, excise taxes, assessments, departmental accounts receivable, as well as electric light and water charges, were verified and checked with the payments to the treasurer and the accountant's records. The out- standing accounts on January 24, 1931, were proved and recommitted to the new treasurer and collector.
The cash on hand in the office and bank was transferred to the new treasurer and collector as of January 24, 1931.
159
The procedure of recording the receipts from taxes and assessments on the treasurer's cash book has now been changed and all receipts are being reported to the accountant weekly.
Determined efforts should be made towards the collection of overdue water and departmental accounts, and any found to be uncollectible should be abated.
The uncollectible taxes of the older years are to be closed by abatements.
The tax titles were listed from the recorded deeds, and the taxes were transferred from the several tax levies, as well as the subsequent taxes on the tax titles.
The reported payments of debt and interest were compared with the amounts falling due, the loans issued during the audit period being found to be proper y authorized; and the outstanding debt was listed and proved.
The investments of the trust funds were examined and listed, and the income of the several funds were proved. The securities and bank books representing the investments of the several trust funds were transferred to the new treasurer and collector as of January 24, 1931.
The recipts of cemetery perpetual care bequests and of electric light deposits, which are now in the treasurer's general cash, should be invested in securities or deposited in savings banks, in order that the town money receive the required income on them for the purpose for which they were given.
The outstanding electric light charges, which are being collected by the manager of the electric light department, were listed and proved to the control account in the office billing the electric light charges.
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.
These old electric light charges are considered valueless and if found to be uncollectible, should be abated.
It was claimed that several payments, amounting to $367.65, had been made to the manager of the electric light department for scrap material in 1930 and 1931, but that no receipts had been obtained as evidence of the payments. These amounts, however, were not entered on the manager's cash book nor accounted for. The manager of the electric light depart- ment denied receiving them but stated that the account would be collected shortly; and it appears that payments are now being made to the treasurer.
The recorded receipts of the town clerk and accountant, as town clerk, for marriage intentions, recording 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.
The records of receipts from licenses granted by the selectmen, the sealer of weights and measures, and the health and school departments were
160
examined, and the payments to the treasurer were checked to the treasurer's books.
It was noted that a number of bills have been carried over at the close of each year and paid from an appropriation voted by the town the following year. If such obligations are in excess of the appropriations against which they are chargeable, they are as much overdrafts as though the bills had been charged to the appropriations in the year in which they were con- tracted. The value of a carefully planned budget is destroyed if liabilities in excess of appropriations of a given year are taken care of by the revenue of the following year.
Departmental officials should not incur liabilities in excess of the ap- propriations made for their departments. Even though appropriations may be insufficient to permit the performance of work which, in their judg- ment, should be done, they are nevertheless bound by the amounts ap- propriated and should either get additional appropriations or curtail the work so as to bring the costs within the sums available.
The statute covering this subject is contained in Section 31, Cliapter 44, General Laws, which reads as follows:
No department of any city or town, except Boston, shall incur lia- bility in excess of the appropriation made for the use of such depart- ment, 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.
Appended to this report are tables showing a reconciliation of the treas- urer's cash, summaries of the tax, assessment, and departmental accounts receivable, together with tab'es showing the transactions of the trust funds.
During the process of the audit, uniform courtesy and co-operation were extended by the several officials, and I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted,
EDWARD H. FENTON, Chief Accountant
161
RECONCILIATION OF TREASURER'S CASH
Balance September 5, 1928,
per previous audit $ 79,434.48
Receipts:
September 5 to December 31, 1928 $1,163,862.54
1929 2,505,042.21
January 1 to October 31,
1930
1,556,506.36
5,225,411.11
Adjustments:
Receipts not entered on
treasurer's cash book :
Taxes, 1923
3.00
Taxes 1924
7.00
Taxes 1925
12.14
Taxes 1927
6.60
Taxes 1928
25.13
Unapportioned sewer assess- ments
.06
Police-accounts receivable
23.25
Electric light rates-F. S. Barton, Collector
1.00
Electric light rates-H. W. Gay, Collector 73.10
Water rates-prior to Sep- tember 30, 1929 225.16
Alice H. Plimpton Library Fund 16,195.58
16,572.02
Refund of corporation tax- State-entered twice on warrants .26
Check No. 63322 less than amount on treasury war- rant
.60
$5,321,418.47 -
Payments per warrants: September 5 to December 31, 1928
1,175,997.16 2,453,262.89
1929
January 1 to October 31, 1930 1,350,850.67
4,980,110.72 1
162
Payments not on warrants: September 5 to December 31, 1928 January 1 to October 31, 1930
59.84
12,343.13
12,402.97
Adjustments:
Overpayments to treasurer:
Taxes 1923
7.74
Taxes 1926
236.27
Cemetery care
2.00
Water fees
3.16
249.17
Entries on cash book in error to balance tax levies:
Taxes 1923
169.18
Taxes 1924
107.36
276.54
Original and duplicate check
39633A paid to Electric Light Department
39.20
Balance October 31, 1930
328,339.87
5,321,418.47
Balance November 1, 1930
328,339.87
Receipts:
November 1 to December 31,1930
688,727.23
January 1 to 24, 1931
51,690.74
740,417.97
Check No. 85364 less than
amount on treasury warrant
11.25
1,068,769.09
Payments per warrants:
November 1 to December 31, 1930
945,833.68
January 1 to 24, 1931 41,736.42
987,570.10 81,198.99
Balance January 24, 1931
1,068,769.09
Balance January 24, 1931
81,198.99
163
Cash on hand January 24, 1931 :
In office:
Cash
425.55
Protested check later re- deposited
2,911.20
3,336.75
In bank:
Norwood Trust Company per statement 83,370.95
Less outstanding checks per detail list 6,829.80
76,541.15
Balance due, adjusted before close of audit
1,321.09 $ 81,198.99
TAXES-1923
Outstanding September 5, 1928
$ 723.17
Overpayment to treasurer adjusted
7.74
Adjust payment to treasurer in error to bal- ance
169.18
$ 900.09
Transfer to tax titles-1929
3.80
Collections not entered on treasurer's cash book
3.00
Outstanding December 29, 1929 and October 31, 1930, per detailed list
893.29
900.09
Outstanding November 1, 1930
893.29
Outstanding December 31, 1930 and January 24, 1931, recommitted to new treasurer and collector $ 893.29
.
TAXES-1924
Outstanding September 5, 1928 $ 209.07
Adjust payment to treasurer in error to bal- ance
107.36
$ 316.43
Transfer to tax titles-1929
49.13
Unlocated difference adjusted
.02
Collections not entered on treasurer's cash book 7.00
-
164
Outstanding December 31, 1929 and October 31, 1930, per detailed list 260.28
316.43
Outstanding November 1, 1930
260.28
Outstanding December 31, 1930 and January 24, 1931, recommitted to new treasurer and collector
$ 260.28
TAXES-1925
Outstanding September 5, 1928, per list
$ 1,203.13
Adjustment of outstanding balance September 5, 1928
2.00
Duplicate abatement
2.00
Invalid tax title
10.60
1,217.73
Payments to treasurer:
September 5 to December
31, 1928 $ 401.05
1929
25.18
426.23
Abatements:
September 5 to December
31, 1928
610.47
1929
150.28
760.75
Transfer to tax titles: 1929 2.65
Collections not entered on
treasurer's cash book 12.14
Outstanding December 31, .
1929 and October 31, 1930, per detailed list 15.96
1,217.73
Outstanding November 1, 1930 Outstanding December 31, 1930 and January 24, 1931, recommitted to new treasurer and collector
15.96
$ 15.96
165
TAXES-1926
Outstanding September 5, 1928
$ 9,233.40
Moth assessments 1926 re-
ported as taxes 1926
5.94
Payments and abatements
7.05
Overpayments to collector
.54
Overpayments to treasurer ad- justed Invalid tax title
236.27
11.28
$ 9,494.48
Payments to treasurer:
September 5 to December
-
31, 1928
$ 6,360.38
1929
31.02
6,391.40
Abatements:
September 5 to December
31,1928
2,750.50
1929
32.55
2,783.05
Transfer to tax titles Septem- ber 5 to December 31, 1928
281.96
Outstanding December 31,
1929 and October 31,
1930, per detailed list
38.07
9,494.48
Outstanding November 1, 1930
38.07
Outstanding December 31,
1930 and January 24,
1931, recommitted to new treasurer and collector
$
38.07
TAXES-1927
Outstanding September 5, 1928
$
45,805.78
Abatements after payment re- funded
86.56
Collections on cash book, not on commitment
4.00
Duplicate abatements
14.00
Payments and abatements
4.00
Abatement in error
93.26
Moth assessment 1927 re-
ported as taxes 1927
10.65
166
Overpayment to collector Invalid tax title
.14 11.60 -
$ 46,029.99
Payments to treasurer:
September 5 to December 31, 1928 $ 12,160.72 31,004.35
1929
43,165.07
Abatements:
September 5 to December
31, 1928
1,189.39
1929
1,636.59
2,825.98
Taxes 1927 reported as:
Apportioned sewer assess- ments 1927 5.60
Committed sewer assessment interest 1927 1.34
Interest on taxes 1927 .80
7.74
Adjustment collections on cash book June, 1928, not on commitment book 6.00
Collections not entered on treasurer's cash book 6.60
Outstanding December 31, 1929 and October 31, 1930, per detailed list 18.60
46,029.99
Outstanding November 1, 1930 Abatement November 1 to December 31, 1930 .10
18.60
Outstanding December 31, 1930 and January 24, 1931, recommitted to new treasurer and collector 18.50 -
-
$ 18.60
TAXES-1928
Outstanding poll taxes Sep- tember 5, 1928 $ 609.00 Commitment September 5 to December 31, 1928 795,576.01
167
Additional commitment
304.50
·
Abatements after payment refunded: September 5 to December 31, 1928 $ 44.88
1929
54.98
99.86
Interest reported as taxes 1928
. . 30
Costs reported as taxes 1928
.25
Special assessments reported as taxes 1928:
Moth 1928
42.85
Apportioned sewer 1928
116.18
Committed sewer interest
. 1928
20.84
Apportioned sidewalk 1928
12.23
Committed sidewalk interest 1928
4.37
Apportioned street better- ment 1928
28 55
Committed street better-
17.70
242.72
Overpayment to collector
42
$ 796,833.06
Payments to treasurer:
September 5 to December 31, 1928
645,636.43
1929
119,148.09
764,784.52
Abatements:
September 5 to December
31,1928
18,239.08
1929
1,543.26
19,782.34
Transfer to tax titles-1929
8,595.60
Outstanding December 31, 1929
3,670.60
$ 796,833.06
TAXES-1928
Outstanding January 1, 1930
$ 3,670.60
Duplicate payment
1.45
Invalid tax titles
11.60
$ 3,683.65
ment interest 1928
168
Payments to treasurer Janu- ary 1 to October 31, 1930 Abatements January 1 to Oc- tober 31, 1930 Transfer to tax titles January 1 to October 31, 1930
849.19
5.80
2,277.95
Collections not entered on treasurer's cash book Outstanding October 31, 1930, per detailed list
25.13
525.58
3,683.65
Outstanding November 1, 1930 Invalid tax titles
118.90
644.48
Payments to treasurer:
November 1 to December 31,1930
$
345.10
January 1 to 24, 1931
50.75
395.85
Outstanding January 24, 1931,
recommitted to new treas-
urer and collector
248.63
$ 644.48
TAXES-1929
Commitments
$ 793,092.68
Additional commitment
381.77
Abatements after payment re- funded
100.90
Duplicate abatement
2.00
Special assessments reported as taxes 1929:
Moth 1929 $ 15.72
Apportioned sewer 1929
39.68
Committed sewer interest 1929 11.89
Apportioned street better- ment 1929
10.20
Committed street better-
2.45
79.94
$ 793,657.29
641,191.16
4,041.73
ment interest 1929
Payments to treasurer Abatements
525.58
169
Transfer to tax titles Outstanding December 31, 1929
10,667.32 137,757.08
793,657.29
Outstanding January 1, 1930
137,757.08
Additional commitment
48.00
Abatements after payment re- funded
103.84
Unlocated difference adjusted
.50
137,909.42
Payments to treasurer Janu- ary 1 to October 31, 1930
107,578.03
Abatements January 1 to Oc- tober 31, 1930
776.97
Transfer to tax titles January 1 to October 31, 1930
2,317.24
Outstanding October 31, 1930, per detailed list
27,237.18
$
137,909.42
TAXES-1929
Outstanding November 1, 1930 Payments to treasurer:
$
27,237.18
November 1 to December 31, 1930 $ 16,196.07
January 1 to 24, 1931 231.16 $ 16,427.23
Abatements: November 1 to December 31,1930
199.14
Transfer to tax titles:
November 1 to December 31,1930 January 1 to 24, 1931
8,926.08 356.95
9,283.03
Outstanding January 24, 1931, recommitted to new treas- urer and collector
1,327.78
$ 27,237.18
TAXES-1930
Commitments Payment after abatement, to be refunded 2.00
$ 793,427.56
$ 793,429.56
170
Payments to treasurer to Octo- ber 31, 1930
399,088.62
Abatements to October 31, 1930 Transfer to tax title to October 31, 1930 Outstanding October 31, 1930, per detailed list
3,860.81
116.00
390,364.13
793,429.56
Outstanding November 1, 1930
390,362.13
Additional commitment De- cember, 1930
11.25
Additional commitment Janu- ary 1 to 24, 1931
20.00
Abatements after payment refunded:
November 1 to December 31, 1930 $
65.25
January 1 to 24, 1931
23.20
88.45
Payment after abatement, re- funded, January 1 to 24, 1931 2.00
390,483.83
Payments to treasurer:
November 1 to December 31,1930
222,549.28
January 1 to 24, 1931
13,933.94
236,483.22
Abatements:
November 1 to December 31, 1930 January 1 to 24, 1931
S60.85
186.20
1,047.05
Transfer to tax titles:
November 1 to December 31, 1930 January 1 to 24, 1931
22,064.65
350.90
22,415.55
Outstanding January 24, 1931, recommitted to new treas- urer and collector
130,538.01
$ 390,483.83
171
MOTOR VEHICLE EXCISE TAX-1929
Commitments
$ 36,900.15 390.59
Abatements after payment refunded
$ 37,290.74
Payments to treasurer
32,534.75
Abatements
2,387.38
Outstanding December 31, 1929
2,368.61
37,290.74
Outstanding January 1, 1930
2,368.61
Abatements after payment refunded, Janu-
ary 1 to October 31, 1930
4.60
2,373.21
Payments to treasurer January 1 to October 31,1930
1,85S.82
Abatements January 1 to October 31, 1930
261.18
Outstanding October 31, 1930, per detailed list
253.21
2,373.21
Outstanding November 1, 1930
253.21
Payments to treasurer:
November 1 to December 31, 1930
20.31
Outstanding December 31, 1930, and Janu- ary 24, 1931, recommitted to new treas- urer and collector ·
232.90
$ 253.21
MOTOR VEHICLE EXCISE TAX-1930
Commitments
$ 28,347.71
Abatement after payment, re- funded
575.59
$ 28,923.30
Payments to treasurer to Oc- tober 31, 1930
25,990.70
Abatements to October 31, 1930
1,434.77
Outstanding October 31, 1930,
1,497.83
28,923.30
Outstanding November 1, 1930
1,497.83
Commitments November 1 to
December 31, 1930
2,531.42
-
per detailed list
172
Abatements after payment, refunded :
November 1 to December 31, 1930 122.50
January 1 to 24, 1931
11.07
133.57
4,162.82
Payments to treasurer:
November 1 to December
31, 1930
2,022.26
January 1 to 24, 1931
507.37
2,529.63
Abatements:
November 1 to December
31, 1930
183.01
January 1 to 24, 1931
11.07
194.08
Outstanding January 24, 1931,
recommitted to new treas-
urer and collector
1,439.11 $ 4,162.82
MOTH ASSESSMENTS-1923
Outstanding September 5, 1928
$ 8.80
Abatements-1929
$ 8.80
MOTH ASSESSMENTS-1924
Outstanding September 5, 1928
$ 6.90
Abatements-1929
$ 6.90
MOTH ASSESSMENTS-1925
Outstanding September 5, 1928
$ 8.50
Abatements-1929
$ 8.50
MOTH ASSESSMENTS-1926
Outstanding September 5, 1928
$ 31.69
Payments and abatements
5.94
$ 37.63
Payments to treasurer:
September 5 to December 31, 1928
2.56
Abatements: 1929 23.61
173
Moth assessments 1926 reported as taxes 1926 5.94
Transfer to tax titles September 5 to Decem- ber 31 1928 3.24
Outstanding December 31, 1929 and October 31, 1930, per detailed list 2.28
37.63
Outstanding November 1, 1930
2.28
Outstanding December 31, 1930 and Janu- ary 24, 1931, recommitted to new treas- urer and collector
$ 2.28
MOTH ASSESSMENTS-1927
Outstanding September 5, 1928
$ 64.10
Payments to treasurer:
September 5 to December 31, 1928 $
24.10
1929
29.15
$ 53.25
Moth assessments 1927 re-
ported as taxes 1927
10.65
Outstanding December 31,
1929 and October 31,
1930, per detailed list
.20
64.10
Outstanding November 1, 1930
.20
Outstanding December 31,
1930 and January 24,
1931, recommitted to new treasurer and collector
$ .20
MOTH ASSESSMENTS-1928 $ 547.35
Commitment
Payments to treasurer:
September 5 to December 31,1928 $ 457.20
44.80
$ 502.00
Abatements-1929
2.50
Moth assessments 1928 re-
ported as taxes 1928
42.85
$ 547.35
1929
174
MOTH ASSESSMENTS-1929
Commitment
Additional commitment
$ 912.24 .50 .50
Abatement after payment refunded
$ 913.24
Payments to treasurer
674.96
Abatements
10.78
Moth assessments 1929 reported as taxes 1929
15.72
Transfer to tax titles
25.00
Outstanding December 31, 1929
186.78
913.24
Outstanding January 1, 1930
186.78
Payments to treasurer January 1 to October 31,1930
160.49
Abatements January 1 to October 31, 1930
.50
Transfer to tax title January 1 to October 31, 1930
1.00
Outstanding October 31, 1930, per detailed list
24.79
186.78
Outstanding November 1, 1930
24.79
Payments to treasurer November 1 to De- cember 31, 1930
16.97
Abatements November 1 to December 31, 1930
.75
Transfer to tax titles November 1 to De- cember 31, 1930
3.02
Outstanding December 31, 1930 and Janu- ary 24, 1931, recommitted to new treas- urer and collector
4.05
$ 24.79
MOTH ASSESSMENTS-1930
Commitment
$ 568.90
Payments to treasurer to Oc- tober 31, 1930
$ 310.05
Abatements to October 31, 1930
9.50
Outstanding October 31, 1930,
249.35
per detailed list
568.90
Outstanding November 1, 1930
249.35
-
175
Payments to treasurer:
November 1 to December
31, 1930 $ 102.25
January 1 to 24, 1931
37.05
139.30
Transfer to tax titles Novem-
ber 1 to December 31, 1930
11.60
Outstanding January 24, 1931, recommitted to new treas-
urer and collector
98.45
$ 249.35
APPORTIONED SEWER ASSESSMENTS-1923
Outstanding September 5, 1928
$ 22.03
Abatements-1929
$ 16.43
Transfer to tax titles-1929
5.60
22.03
APPORTIONED SEWER ASSESSMENTS-1924
Outstanding September 5, 1928
$ 8.36
Abatements-1929
8.36
APPORTIONED SEWER ASSESSMENTS-1925
Outstanding September 5, 1928
$ 23.65
Payments to treasurer September 5 to De-
cember 31, 1928 $ 5.00
Abatements 1929
5.60
Outstanding December 31, 1929 and October
31 1930, per detailed list 13.05
23.65
Outstanding November 1, 1930
13.05
Outstanding December 31, 1930 and Janu- ary 24, 1931, recommitted to new treas- urer and collector $ 13.05
APPORTIONED SEWER ASSESSMENTS-1926
Outstanding September 5, 1928
$ 190.39
Duplicate abatement
11.70
$ 202.09
176
Payments to treasurer: September 5 to December 31, 1928 $ 159.39
1929
6.72
166.11
Abatements:
September 5 to December
31, 1928
18.66
1929
11.70
30.36
Outstanding December 31,
1929 and October 31,
5.62
1930, per detailed list
202.09
Outstanding November 1, 1930
5.62
Outstanding December 31,
1930 and January 24,
1931, recommitted to new treasurer and collector
$ 5.62
APPORTIONED SEWER ASSESSMENTS-1927
Outstanding September 5, 1928
$ 366.80
Taxes 1927 reported as appor- tioned sewer assessments 1927
5.60 -
$ 372.40
Payments to treasurer: September 5 to December 31, 1928 $ 174.96
1929
154.64
Outstanding December 31, 1929 and October 31, 1930, per detailed list 42.80
372.40
42.80
Outstanding November 1, 1930 Payments to treasurer No- vember 1 to December 31,1930 6.72
Abatements November 1 to December 31, 1930 30.50
329.60
177
Outstanding December 31, 1930 and January 24, 1931, recommitted to new treasurer and collector
5.58
$ 42.80
APPORTIONED SEWER ASSESSMENTS-1928
Commitment per warrant
$ 1794 41
Addtional commitment
31.50
Apportioned street betterment assessment 1928 reported as apportioned sewer as- sessments 1928 66.26
Apportioned sidewalk assess- ments 1928 reported as apportioned sewer assess- ments 1928 31.81 -
$ 1,923.98
Payments to treasurer:
September 5 to December 31, 1928 $ 1,091.75
1929
452.26
1,544.01
Abatements-1929
4.48
Warrant in excess of commit- ment list
40.00
Apportioned sewer assessments 1928 reported as:
Taxes 1928
116.18 ·
Committed sewer assess- ment interest 1928
2.96
119.14
Transfer to tax titles-1929
97.53
Outstanding December 31, 1929
118.82
Outstanding January 1, 1930 Payments to treasurer Janu- ary 1 to October 31, 1930 Transfer to tax titles Janu- ary 1 to October 31, 1930 Outstanding October 31, 1930, per detailed list
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