USA > Massachusetts > Norfolk County > Norwood > Norwood annual report 1930-1932 > Part 69
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$ 773,274.32
$ 836,786.79
Plus Overlay Requirements
6,938.70
16,441.72
$ 780,213.02
$ 853,128.51
Valuation 1931-$26,903,879.00 at $29.00
$ 780,213.02
Valuation 1932-$26,660,266.00 at $32.00
$ 853,128.51
229
$ 667,588.77
$ 623,553.36
$15,046.17
$59,081.58
1931 $1,324,956.48 28,575.00 34,797.43
1932 $1,346,958.45 37,830.00 24,544.47
Increase $22,001.97 9,255.00
Decrease
TABLE OF AGGREGATES OF VALUATION OF PROPERTY
Assessed under Date of April 1, for the Following Years: 1932, 1931, 1930, 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
Total
Tax
Rate per
$1,000.00
Horses
Cows
Sheep
Swine
Dwellings
Area of Land
Fowl
1932
4,656
$3,392,537
$23,267,729
$26,660,266
$862,440.51
$32.00
39
194
7
46
2,575
6,002 3,646
1931
4,673
$3,484,556
$23,419,341
$26,903,897
$789,559.02
$29.00
46
188
5
25
2,561
6,096
2,788
1930
4,678
3,770,169
23,262,712
27,032,881
793,309.56
29.00
42
198
7
9
2,510
6,096
2,540
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
86
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
59,583.00
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
-
230
-
-
-
Neat Cattle
Estate
and Buildings
Valuation
231
EDMUND F. SULLIVAN, TREASURER January 1 to December 31, 1932
Cash on Hand January 1, 1932
$110,922.19
. Received from Commonwealth of Mass .:
Income Taxes:
State Valuation
46,913.00
Educational
28,154.25
Corporation Taxes:
Business
47,784.07
Gas, Electric Light and Water
991.53
Railroad, Tel. & Tel.
1,536.95
Railroad, Tel. & Tel., 1931
11.68
Railroad, Tel. & Tel., 1930
1.42
Street Railway
71.38
Trust Company
3,594.86
Trust Company, 1931
9.58
Trust Company, 1930
135.48
National Bank
16.07
National Bank, 1931
.49
National Bank, 1930
38.73
Old Age Assistance
5,652.27
Highways
1,039.21
Director of Standards
42.00
Highway Grant (Gasoline Tax)
22,316.56
Gasoline Tax Refund
270.18
Received from Norfolk County:
Highways
1,039.21
Dog Licenses
1,281.33
Taxes and Assessments:
Property
759,271.98
Poll
8,880.00
Old Age Assistance
4,662.00
Motor Vehicle Excise
22,901.88
Moth
441.55
Sewer
2,860.34
Sidewalk
2,910.68
Street Betterment
2,313.23
Park Betterment
219.10
Committed Interest
1,700.07
Costs on Taxes
1,390.95
Loans Issued:
Highway
17,200.00
Sewer
33,500.00
Municipal Land
7,000.00
Anticipation of Revenue
750,000.00
Premiums
161.73
232
Electric Light Revenues :
Service Charges
Fees
224,273.72 110.20 1,947.99
Tax
Water Revenues:
Charges
69,432.63
Fees
91.20
Hydrant Rental
5,880.00
Interest :
Taxes and Assessments
5,837.29
Tax Titles
4,101.02
Plimpton Library Trust Fund
650.00
Chickering Fund
7.98
Cemetery Perpetual Care Fund
1,201.19
High School English Prize Fund
21.25
Cudworth Fund
20.00
Electric Service Fund
441.35
Bank Deposits
1,855.66
Interest Accrued on Notes Sold
50.70
Licenses and Permits
754.90
Recording Fees
26.50
Fines
1,485.00
Committed Accounts:
Police
577.65
Cemetery
5,380.01
Light
2,960.45
Water
486.62
Firc
185.49
Game Warden
27.84
Highway
1,377.68
Health
3,619.20
Sanitation
60.82
General Government
21.78
Public Welfare
3,015.06
Drains
77.10
Sewer
3,956.26
Playgrounds
290.00
Forestry
34.85
Public Works
31.76
Parks
4.80
Constable's Fees
7.97
Stateinents of Liens
7.00
Cemetery, Care of Lots
41.00
Guarantee Deposits :
Ash Removal
622.50
Cemetery
795.50
Perpetual Care Bequests
925.50
233
Electric
4,145.00
Police
260.00
Permits for same
58.50
Particular Sewer
1,685.05
Water
837.70
Firc
5.00
Forcstry
12.68
Highways
20.00
Departmental Receipts:
Town Clerk
2,864.61
Sealer of Weights and Measures
139.48
Health
534.92
Schools:
Lunch Counter
9,632.45
Tuition
6,432.38
Other
1,858.46
Electric Light
1,107.55
Libraries
595.08
Public Works
2.50
Public Welfare
69.50
Fence Viewers
5.00
Playgrounds
270.60
Refunds
846.43
Reimbursement of Petty Cash Advance:
Playgrounds
20.00
Welfare
10.00
Library
10.00
Sehools
50.00
Lunch Counter
100.00
Tax Title Redemptions
27,564.23
Tax Title Redemptions (See. 63, Chap. 60)
335.25
Fees
3.00
Tax Titles Sales
36.99
Sale of Everett School Lot
21,800.25
Electric Service Fund
Water Loan Note
1,000.00
Sewer Loan Note
1,600.00
Cemetery Perpetual Care Fund
Highway Loan Note
1,500.00
In Lieu of Taxes
13,000.00
Tailings
700.74
Payınents on Accountant's Warrants
2,136,046.20
Cash on Hand December 31, 1932
$2,329,044.72
$ 192,998.52
EDMUND F. SULLIVAN, Town Treasurer and Colleetor of Taxes
EDMUND F. SULLIVAN, COLLECTOR OF TAXES January 1 to December 31, 1932
Outstand- ing Jan. 1, 1932
Tax Titles Disclaimed
Over- payment Refunded
Abate- ments Refunded
Cash
Abated
Trans- ferred to Tax Title $26,461.28
Appor- tioned
Outstand- ing
Property Poll
9,392.00
4.00
8,812.00
104.00
Old Age Assistance
4,696.00
$ 4.47
618.66
1,176.89
1,087.20
476.90
322.90
4.00
150.00
Apportioned Sewer
3,516.84
1,712.63
9.08
343.44
1,451.69
Apportioned Sidewalk
1,398.16
715.24
83.14
599.78
Apportioned Street Betterment
2,492.23
24.08
975.25
27.23
869.87
643.96
Apportioned Park Betterment
322.00
129.60
96.50
95.90
Committed Interest:
799.45
415.25
2.24
77.59
304.37
Sidewalk
354.02
188.59
22.19
143.24
Street Betterment
1,132.68
497.61
340.41
294.66
Park Betterment
119.61
46.62
34.74
38.25
Levy of 1931:
$143,430.39
$25.81
43.41
133.83
126,950.42
789.75
13,082.72
2,810.55
Poll
122.00
30.00
68.00
84.00
Old Age Assistance
244.00
15.00
259.00
Motor Vehicle Excise
1,043.48
43.22
676.28
410.42
Moth
125.80
118.65
3.90
3.25
Apportioned Sewer
816.85
650.44
150.55
15.86
Apportioned Sidewalk
481.10
415.50
65.60
Apportioned Street Betterment
440.34
360.13
82.20
Apportioned Park Betterment
89.50
89.50
Committed Interest:
Apportioned Sewer
245.31
197.02
1.03
39.99
Apportioned Sidewalk
195.36
165.68
29.68
Apportioned Street Betterment
177.49
.77
.24
147.03
31.47
Apportioned Park Betterment
37.52
37.52
Levy of 1930:
2,889.36
42.63
2,102.93
46.63
782.43
Poll
2.00
2.00
Motor Vehicle Excise
50.04
19.14
30.90
Apportioned Street Betterment
9.50
8.60
6.61
1.99
9.50
Committed Interest
8.55
1.55
1.19
36
8.55
Levy of 1929:
2.95
2.07
106.20
2.95
Motor Vehicle Excise
1.19
Apportioned Street Betterment
8.60
6.61
1.99
Committed Interest
2.06
1.58
.48
Levy of 1928:
2.90
Apportioned Street Betterment Committed Interest
2.58
1.98
.60
Unapportioned Assessments:
10,598.21
723.26
284.47
32.30
$11,004.70
Sidewalk
942.80
2,757.76
1,731.94
2.08
1,966.54
Street Betterment
8,988.50
526.00
25.00
41.40
9,448.10
Advance Apportioned Assessments: Sewer
212.80
Sidewalk
48.00
Street Betterment
933.02
EDMUND F. SULLIVAN, Town Treasurer and Collector of Taxes
I have examined the accounts of Edmund F. Sullivan, Town Treasurer and Collector of Taxes and certify that the accounts agree with the records of the Town Clerk and Accountant and that the cash on hand and securities is as shown and as indicated in the report of the Town Clerk and Accountant as shown on pages 164 and 165.
JAMES E PENDERGAST Town Clark and Annamontant Town of Varing
234
Levy of 1932:
$853,162.11
$1,480.32
$630,216.56
$8,677.60 480.00
$189,286.99
293.00
23,847.42
4,403.00 22,206.46
Motor Vehicle Excise Moth
Committed
8.60
6.61
1.99
2.90
Property
Sewer
108.27
Property
1.19
Property
1.99
7.27
Sewer
Property
235
REPORT OF THE FINANCE COMMISSION FOR THE YEAR 1932
Continuance of the depression made it apparent early in 1932 that there would be a drastic shrinkage in income other than from taxation, which would result in an increase in taxes unless appropriations were curtailed.
Public hearings were held, as well as a great many meetings with the various boards. Reductions were agreed upon wherever possible and a budget was finally presented at the March town meeting which contem- plated no increase in tax burden over the previous year provided a 5% contribution of salaries and wages was received from all employees of the Town. The contribution idea was not accepted by enough employees to make it operative and the tax burden was therefore increased. It is gratifying that finally, at the end of 1932 contributions have been definitely pledged from all employees for the year 1933, even though the amount of such contributions is somewhat less than recommended by the Finance Commission.
At the Special Town Meeting in July a small group of voters appro- priated money to purchase another Town Yard against the recommendation of the Selectmen and Finance Commission. This, together with the necessity of additional funds for Welfare purposes and further reduction in outside revenue led to a higher tax burden for 1932.
During the year $157,800 of funded debt was retired, making a net reduction of $100,100. In spite of the fact that the Finance Commission is opposed to borrowing, on account of the emergency situation, it was decided to do so for permanent public works to the extent of $50,700 and the Special Town Meeting of July increased this amount by $7,000.
The present time emphasizes the danger of heavy borrowings in good times for permanent improvements, such as has been indulged in from time to time in the past. While we have splendid Municipal and School Buildings, the fact remains that in 1932 approximately 16% of the 1932 tax burden was required to meet debt and interest charges. This is a heavy burden and in times like these makes the problem of reducing our tax burden a difficult one for any Finance Commission.
H. G. JOHNSON, Chairman, ARTHUR P. ALLEN, Clerk FRANCIS W. SMITH, Finance Commission
ANNUAL REPORT
-of the-
SCHOOL DEPARTMENT -of the-
TOWN OF NORWOOD Massachusetts
For the Year Ending December 31, 1932.
239
REPORT OF THE SCHOOL COMMITTEE
School Committee 1932
Jolm J. Conley, 13 Central Street, term expires 1933.
Gladwin M. Nead, 40 Hoyle Street, term expires 1933.
Eugene L. Connolly, 13 Howard Street, term expires 1934.
Harold E. Shaw, 220 Walpole Street, term expires 1934.
Josephine A. Chandler, S Charles Street, term expires 1935.
Christine L. Probert, 11 Marion Avenue, term expires 1935.
Organization
Gladwin M. Nead Chairman Elizabeth Zurba Secretary
Standing Committees
Educational Program Committee: Mrs. Probert, Mrs. Chandler and Mr. Shaw.
Finance Committee: Mr. Shaw, Mr. Connolly and Mr. Conley.
Janitors, Schoolhouses and Grounds: Mr. Conley, Mr. Connolly and Mr. Shaw.
Fuel, Books and Supplies: Mrs. Chandler, Mrs. Probert and Mr. Conley. Appointment of Teachers: Mr. Connolly, Mr. Conley and Mrs. Probert.
Committee Meetings
The regular monthly meeting of the School Committee is held at the School Committee Rooms, Junior High School, at eight o'clock p. m., on the second Thursday of each month.
Superintendent of Schools
Leonard W. Grant, 414 Prospect Street, Telephone Norwood 1266.
The office of the Superintendent of Schools is at the Junior High School, and is open from 8:00 a. m. until 5:00 p. m. every day except Saturday, when it is open from 8:00 a. m. until 12:00 m. Telephone Norwood 0133.
Clerks
Elizabeth Zurba, 49 Saunders Road, Telephone Norwood 1155-W.
Mabel H. Newark, 36 Berwick Road, Telephone Norwood 1207-J.
SCHOOL CALENDAR 1932-1933
First term begins September 7, 1932, ends December 23, 1932 16 weeks Second term begins January 3, 1933, ends February 17, 1933. 7 weeks Third term begins February 27, 1933, ends April 14, 1933 7 weeks Fourth term begins April 24, 1933, ends June 23, 1933 9 weeks
First term begins September 6, 1933, ends December 22, 1933 16 weeks
240
Holidays
October 12, 1932, Columbus Day.
October 21, 1932, County Convention Day for Teachers.
November 11, 1932, Armistice Day.
November 24 and 25, 1932, Thanksgiving Recess.
December 23, 1932 to January 3, 1933, Christmas Recess.
February 19, 1933 to February 27, 1933, Winter Recess. April 14, 1933, Good Friday.
April 16, 1933 to April 24, 1933, Spring Recess.
May 30, 1933, Memorial Day.
No School Signal 2-2
Repeated at 7:15 a. m. No forenoon session for any school. Repeated at 7:45 a. m. No forenoon session for first six grades. Repeated at 12:15 p. m. No afternoon session for any grades below the Senior High School.
Repeated at 12:30 p. m. No afternonn session for first six grades.
Repeated at 6:15 p. m. No session for evening school.
241
REPORT OF THE SCHOOL COMMITTEE FOR 1932
We believe that our report and that of the Superintendent of Schools should this year more than ever before place before the citizens readable statistics relating to school enrollinent and school costs.
The tabulations which appear in this report are intended to offer a check up on all of the generally discussed matters relating to educational costs. It is only to be expected that in these days when the operation of government should come under closer scrutiny than in those years when it was easier for business and taxpayers to raise the tax levies and to meet other community requirements.
Table Ia. Enrollment for Ten Year Period-1921-22 to 1931-32 Enrollment
Year
Elementary
Junior High
Senior High
Total
1921-1922
1826
577
278
2681
1922-1923
1902
611
300
2813
1923-1924
1975
682
310
2852
1924-1925
1985
745
341
3071
1925-1926
2063
802
394
3259
1926-1927
2063
803
394
3259
1927-1928
1974
816
488
3278
1928-1929
1828
886
493
3208
1929-1930
1707
930
513
3150
1930-1931
1570
980
573
3123
1931-1932
1502
937
709
3148
% of increase
10 year period
62.39
155.03
17.42
% of decrease
10 year period
17.74
Comment on Tables Ia and Ib
A study of these tables reveals that Norwood is no exception to the situation which prevails country-wide in the growth of high school enroll- ment. For the ten-year period beginning September, 1931 and ending June, 1932, while the elementary schools have shown an enrollment de- crease of 18% the Senior High School enrollment has increased 155% and the Junior High School grades 62%. This story alone can almost account for the increased school costs in Norwood. For several years there has been the need of adding one or more teachers to the staff of both of these school divisions. The per capita cost of education in Junior High School and Senior High School has run from $10 to $65 more than for an elementary school pupil.
While the gain in secondary school enrollment in Norwood has been greater during the past two years which are labeled depression years, than in the preceding ones, the increased enrollment has nevertheless been
242
steady over a period of fifteen years, proving the demand for higher educa- tion and the recognition of its merits. The desire of foreign born parents to have their children take advantage of the opportunities offered in public education has displaced in large measure the desire to take their children out of school at the end of the eighth grade year and place them in positions bringing small financial returns.
Table Ib. Enrollment
1932-33
Anticipated 1933-34
Senior High:
12
171
269
11
269
266
10
266
324
706
859
Junior High :
9
324
288
8
288
277
7
277
249
889
Elementary:
6
249
230
5
230
226
4
226
238
3
238
219
2
219
247
1
247
264
Special
42
42
1451
1466
Total
3046
3139
-
814
Table Ib shows an anticipated increase of more than 150 pupils in the Senior High School for registration in September, 1933. This will mean that the facilities of that building will be cramped to the utmost capacity in spite of the addition built two years ago. It will also mean the proba- bility of engaging additional teachers if the enrollment holds up to these anticipated figures.
The anticipated enrollment in the Junior High School is smaller by seventy-five than that of this year. This will allow the elimination of one and possibly two teaching positions. Indications are that the ele- mentary enrollment situation will remain about the same as that of Sep- tember, 1932.
243
Table II. School Cost Reductions-1932, 1933
Expended for schools, 1931 .
$362,522.97
Approved budget for 1932.
$343,387.00
Approved for lunch counter operation
9,944.04
353,331.04
Reduction .
9,191.93
1933 budget as approved by School Committee 331,047.00
Lunchi counter operation
10,688.70
341,735.70
Total of salary contributions agreed upon for 1933
29,579.10
Actual money to be expended on account of schools.
312,156.60
Total saving to town on school expenses for two years
50,366.37
Table III. Teachers Employed
School
1930-31
1931-32
1932-33
Senior High
26
31
31
Junior High
30
31
28
Elementary .
59
57
53
Specials . .
23
23
20
Total.
138
142
132
Eliminations in Educational Program 1931-1933
a. Teaching positions eliminated:
1. Teacher of shop work, grades 5 and 6.
2. Teacher of sewing, grades 5 and 6.
3. Junior High School librarian.
4. Three teaching positions in the Junior High School.
5. Four teaching positions in the elementary schools.
b. School activities suspended or eliminated:
1. Beacon School closed.
2. Adult evening vocational classes suspended.
3. Summer school sessions decreased.
4. Supervision of lunch periods by teachers discontinued except in Junior High School.
c. Budget decreases:
To meet the emergency, the School Committee has made reductions in several budget sub-headings. It means in some cases the postponement of many necessary attentions to school property.
1. Care of grounds-$1,000.
2. Books, supplies and new equipment-$1,000.
3. Maintenance of school buildings-$1,402.
The total reductions in the school budget since 1931 on account of the eliminations described in the foregoing tables amount to $50,366.37.
244
School Department Contributions
Every School Department employee has agreed to contribute to the Town for the fiscal year 1933 at least 10% of his salary and in four in- stances the contributions are 15%. The total of these contributions based on the 1933 budget request for salaries as approved by the School Com- mittee will be $29,579.10.
The conclusion to be gained from this tabulation and the comment preceding it is that the budget if approved in town meeting will actually allow the School Committee an expenditure for all school purposes of an amount less by $50,366.37 than for the year 1931 and $41,174.44 less than for the year 1932.
The total anticipated expenditure for schools for 1933 will be $312,156.60 which amount represents the appropriation of $341,735.70 less contribu- tions of $29,579.10. The lunch counter allowance is included in the ap- propriation and is balanced by receipts as shown in the following table.
Receipts
While receipts accruing on account of schools are not credited to the school budget, the attention of taxpayers should be drawn to the fact that substantial amounts are received on account of education. The list follows:
Table IV. Estimated Receipts on Account of Education for 1933
Reimbursement from State-Income Tax:
Teachers' salaries (apportionment basis)
$26,400
Americanization
2,000
Tuition of State Wards
1,200
Vocational tuition .
800
Tuition of City of Boston Wards
1,200
Town of Westwood-tuition
2,400
Lunch counter operation .
10,000
Rentals.
300
Manual Arts.
200
Supplies and miscellaneous .
60
Telephone
25
Total.
$44,585
This amount subtracted from the total of $312,156.60 leaves $267,571.60 as the net amount which the town is actually called upon to spend for schools during 1933.
Conclusion
We have attempted through use of the foregoing tables and those you will find in the Superintendent's report, which immediately follows this, to show our recognition of our need of economy and the steps taken to affect it wherever possible.
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The problems of operating the schools are many and diversified. Through the more than 3,000 pupils enrolled and their parents, over two-thirds of the population of the town come in direct contact with this all-important branch of municipal government. We believe it our duty to disseminate as far as possible information relative to the program and methods in use, for giving these pupils educational opportunities which will allow them to successfully compete with their contemporaries in other com- munities. Our committee has regretfully discontinued several teaching positions and temporarily suspended many educational activities. The program in the Norwood schools as it now exists is not an over-enriched one nor one which supports a set-up of so-called "fads and frills." We believe that the fairminded and unprejudiced citizen will agree that the curriculum offerings are not more than are ordinarily to be found in all communities comparable to Norwood and that in some instances an ex- pansion of our program is highly desirable and much needed.
We do not want our girls and boys to undergo attendance under poor school conditions and be submitted to the disadvantages in 1933 of a limited program of the 1900 type. We believe that our educational program should not be further impoverished.
Resolutions
Whereas Miss Lizzie E. Hadley has been a teacher in the Public Schools of Norwood, Massachusetts, for thirty-one years and has rendered faithful service, giving unsparingly of her time and effort for the children who came under her care,
Resolved: That the Norwood School Committee hereby records its deep appreciation of the services rendered by Miss Lizzie E. Hadley as a teacher for thirty-one years and expresses to her the gratitude of the Com- mittee and the Town of Norwood.
Whereas Miss Mary A. Hadley has been a teacher in the Public Schools of Norwood, Massachusetts, for eighteen years, and has rendered faithful service, giving unsparingly of her time and effort for the children who came under her care,
Resolved: That the Norwood School Committee hereby records its deep appreciation of the services rendered by Miss Mary A. Hadley as a teacher for eighteen years and expresses to her the gratitude of the Com- mittee and the Town of Norwood.
Signed: GLADWIN M. NEAD, Chairman, JOSEPHINE A. CHANDLER, JOHN J. CONLEY, EUGENE L. CONNOLLY, CHRISTINE L. PROBERT. HAROLD E. SHAW.
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REPORT OF THE SUPERINTENDENT OF SCHOOLS
To the School Committee of Norwood:
I submit herewith iny sixth annual report as Superintendent of Schools.
The School Budget
The report of the School Committee shows several tables relating to the cost of schools and the, ways in which these costs have been reduced during the past three years. As a major portion of my report I wish to deal with the further explanation of Norwood school costs, bringing the considerations down to sub-items of the school budget, distribution of costs by subjects, and the expense to the town for education of the indi- vidual pupil.
Table I Cost Analysis-School Budget Subdivisions for 1933
Subdivision
Allowed in Budget .$250,466
Per Cent of Budget
Salaries-Instruction
75.7
Janitors
23,280
7.
General Control and Health.
14,140
4.3
Total for Salaries
287,886
87.
Other Expense of General Control.
2,252
.7
Textbooks
5,150
1.5
Instruction Supplies .
7.100
2.1
Fuel, Water, Light and Power
13,350
4.
Other Expense of Operation.
1,225
.4
Repairs and Replacements.
6,400
1.9
Transportation .
4,294
1.3
Other Auxiliary Agencies
855
.3
Grounds.
800
.3
New Equipment.
1,735
.5
Total
$331,047
100.
The following conclusions are important in considering Table I:
a. The total for salaries is practically 87% of the total budget.
b. All functions of the school department outside of salaries have to be conducted on a total of $43,161.
c. The allowance for textbooks and supplies total but 3.7% of the entire budget, or 2% under the recognized index for these items.
d. The maintenance for all buildings (repairs and replacements) is but $6,400-four years ago $12,000 was used for this item. The total money called for to purchase new equipment and to use on school grounds is less than 1% of the total amount requested.
.
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It is true that this is the budget approved by the School Committee for 1933 but a study of the 1932 figures shows a similar analysis. The total budget for 1932, however, was higher by about $10,000 as shown in the School Committee's report. The definite economies by which this amount was taken from the 1932 budget are also listed there.
Table II. Per Pupil Cost-School Year 1931-1932
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