Norwood annual report 1945-1947, Part 64

Author: Norwood (Mass.)
Publication date: 1945
Publisher: The Town
Number of Pages: 1008


USA > Massachusetts > Norfolk County > Norwood > Norwood annual report 1945-1947 > Part 64


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The treasurer's cash balance on December 31, 1947 was verified by actual count of the cash in the office and by reconciliation of the bank balances with statements furnished by the banks in which town funds are kept.


The payments on account of debt and interest were checked with the amounts falling due and with the cancelled securities on file. The bonds and coupons due and unpaid on December 31, 1947 were listed and reconciled with the bond and coupon bank balances.


The savings bank books and securities representing the investment of the trust, investment, and retirement funds in the custody of the town treasurer were examined and listed. The income was proved, the disbursements were compared with the treasurer's and the accountant's books, and the cash balances were reconciled with statements furnished by the banks of deposit.


The books and accounts of the Henry O. Peabody School for Girls Fund, in the custody of trustees, were examined for the period from April 1 to December 31, 1947. The investments were listed, the income was proved, the payments were compared with approved vouchers on file, and the amount transferred to the town was verified by comparison with the town treasurer's recorded receipts. The cash balance on December 31, 1947 was reconciled with a statement furnished by the bank of deposit.


The records of tax titles and tax possessions held by the town were examined and checked. The amounts transferred to the tax title account were compared with the collector's records, the foreclosures were checked, and the amounts received for the redemption of tax titles and sale of tax possessions were verified by comparison with the treasurer's recorded receipts. The tax titles and tax possessions on hand were listed, reconciled with the town accountant's ledger accounts, and checked with the records in the Registry of Deeds.


The records of the Veterans' Housing Committee were examined and checked. The collections on account of surety deposits and rentals were checked to the pay- ments to the town treasurer and the disbursements were compared with the approved warrants on file. The cash balance on December 31, 1947 was verified by reconcilia- tion of the bank balance with a statement furnished by the bank of deposit.


The books and accounts of the town collector were examined and checked. The tax, motor vehicle and trailer excise, assessment, departmental, municipal light, and water accounts outstanding at the time of the previous examination, as well as all subsequent commitments, were checked with the warrants for their collection.


The recorded collections were compared with the payments to the treasurer, the abatements and discounts were checked with the records in the departments au- thorized to grant them, the taxes, assessments, and water liens transferred to the tax


281


REPORT OF STATE AUDITORS


title account were reconciled with the records of tax titles held by the town, and the outstanding accounts were listed and proved with the town accountant's ledger.


The outstanding accounts were verified by mailing notices to a number of persons whose names appeared on the books as owing money to the town, the replies received thereto indicating that the accounts, as listed, are correct.


The financial records of the town clerk were examined and checked in detail. The receipts on account of licenses, permits, and recording fees were checked with the recorded payments to the town treasurer.


The records of licenses and permits issued by the police, fire, and health depart- ments were examined, the payments to the treasurer being checked to the treasurer's recorded receipts and the cash on hand on December 31, 1947 being verified.


The records of receipts of the sealer of weights and measures, and of the school, library, and cemetery departments, as well as of all other departments in which money is collected for the town, were examined and checked, and the payments to treasurer were verified.


In addition to the balance sheet mentioned, there are appended to this report tables showing a reconciliation of the treasurer's cash accounts, summaries of the tax, motor vehicle and trailer excise, assessment, tax title, departmental, municipal light, and water accounts, as well as tables showing the condition and transactions of the trust, investment, and retirement funds.


For the cooperation received from all town officials during the progress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.


Respectfully submitted,


HBD:CAH


HERMAN B. DINE, Assistant Director of Accounts.


282


TOWN OF NORWOOD


RECONCILIATION OF TREASURER'S CASH General


Balance January 1, 1947


$775,749.39


Receipts


2,300,418.94


$3,076,168.33


Payments $2,048,725.59


Balance December 31, 1947:


Cash in office, verified $14,589.82


Norfolk County Trust Company 696,378.64


Day Trust Company 20,000.00


Second National Bank of Boston 290,613.92


Merchants National Bank of Boston


5,860.36


1,027,442.74


$3,076,168.33


*Per statement and check book.


Norfolk County Trust Company


Balance December 31, 1947, per statement $745,802.76


Balance December 31, 1947, per check register


$696,378.64


Outstanding checks December 31, 1947, per list 49,424.12


$745,802.76


Bond and Coupon Accounts


Balance December 31, 1947, per statements:


First National Bank of Boston $2,000.00


Second National Bank of Boston


183.75


$2,183.75


Outstanding December 31, 1947:


Bonds:


Due August 1, 1946:


Sewer No. 198 $1,000.00


Due August 1, 1947:


Sewer No. 199


1,000.00


Coupons:


Due December 15, 1947:


Sewer, Nos. 50 to 70 inclusive


183.75


$2,183.75


Veterans' Housing


Balance January 1, 1947


$5,191.87


Receipts:


Surety deposits


$10.00


Rentals


14,208.00


Overpayments to town refunded 452.00


14,670.00


$19,861.87


283


REPORT OF STATE AUDITORS


Payments:


Agents' salary


$1,280.00


Office supplies and petty expenditures


69.21


Insurance


161.25


Insect control


360.00


Rental of heaters and land


1,112.40


Heater repairs


228.50


Labor, materials, and truck hire


1,900.25


Electric light charges


4.43


Water charges


640.00


To town - in lieu of taxes


2,402.65


To Federal Government


5,376.35


Surety deposit refunded


· 10.00


$13,545.04


Balance December 31, 1947:


Norfolk County Trust Company, per statement and check register 6,316.83


$19,861.87


Veterans' Housing Surety Deposits


Balance January 1, 1947


$400.00


Deposit. .


10.00


$410.00


Deposit refunded


$10.00


Balance December 31, 1947, per list


400.00


$410.00


Rentals - Accounts Receivable


Charges 1947


$14,208.00


Payments to town treasurer 1947


$14,208.00


POLL TAXES-1942


Abatement and payment refunded 1947


$2.00


Abatement 1947


$2.00


REAL ESTATE TAXES - 1943


Abatement and payment refunded 1947


$10,944.00


Abatement 1947


$10,944.00


POLL TAXES - 1944


Abatements and payments refunded 1947 Abatements 1947


$10.00


$10.00


284


TOWN OF NORWOOD


REAL ESTATE TAXES - 1944


Abatements and payments refunded 1947


$11,500.50


Abatements 1947


$11,500.50


POLL TAXES - 1945


Abatements and payments refunded 1947


$20.00


Abatements 1947


$20.00


REAL ESTATE TAXES - 1945


Abatements and payments refunded 1947


$10,977.75


Abatements 1947


$10,977.75


POLL TAXES - 1946


Outstanding January 1, 1947


$98.00


Abatements and payments refunded.


38.00


$136.00


Payments to treasurer


$26.00


Abatements


92.00


Outstanding December 31, 1947, per list


.. .


$136.00


PERSONAL PROPERTY TAXES - 1946


Outstanding January 1, 1947


$1,936.39


Payments to treasurer


$1,740.07


Abatements


179.96


Outstanding December 31, 1947, per list


16.36


$1,936.39


REAL ESTATE TAXES - 1946


Outstanding January 1, 1947


$47,838.71


Abatements and payments refunded 1947 14,589.03


$62,427.74


Payments to treasurer 1947


$46,855.65


Abatements 1947


14,822.77


Transfers to tax titles 1947.


749.32


$62,427.74


POLL TAXES - 1947


Commitment per warrant


$11,330.00 60.00


Additional commitment


Abatements and payments:


Refunded


$22.00


Adjusted


2.00


24.00


$11,414.00


18.00


285


REPORT OF STATE AUDITORS


Payments to treasurer


$7,020.00


Abatements


4,208.00


Warrant in excess of commitment list


100.00


Outstanding December 31, 1947, per list


86.00


$11,414.00


PERSONAL PROPERTY TAXES - 1947


Commitment per warrant


$46,581.15


Payments to treasurer


$43,326.70


Abatements .


5.55


Outstanding December 31, 1947


3,248.90


$46,581.15


REAL ESTATE TAXES - 1947


Commitment per warrant


$875,262.75


Abatements and payments refunded.


$875,977.68


Payments to treasurer


$821,257.16


Abatements


5,376.46


Transfers to tax titles


2,549.30


Outstanding December 31, 1947, per list


46,794.76


$875,977.68


MOTOR VEHICLE AND TRAILER EXCISE - 1946


Outstanding January 1, 1947


$965.85


Additional commitment


767.54


Abatements and payments refunded.


120.99


$1,854.38


Payments to treasurer


$1,604.18


Abatements


239.89


Outstanding December 31, 1947, per list


10.31


.


$1,854.38


MOTOR VEHICLE AND TRAILER EXCISE - 1947


Commitment per warrants


$34,684.08


Abatements and payments refunded.


749.89


$35,433.97


Payments to treasurer


$32,958.85


Abatements


1,138.49


Outstanding December 31, 1947, per list


1,336.63


$35,433.97


714.93


286


TOWN OF NORWOOD


UNAPPORTIONED SEWER ASSESSMENTS


Outstanding January 1, 1947


$866.14


Payments to treasurer 1947


$452.11


Apportionments 1947


414.03


$866.14


SEWER ASSESSMENTS - 1946


Outstanding January 1, 1947 $451.14


Payments to treasurer 1947


$406.34


Abatements 1947


44.80


$451.14


SEWER ASSESSMENTS - 1947


Commitment per warrant


$1,039.00


Street assessments 1947 recorded as sewer assessments 1947


11.45


$1,050.45


Payments to treasurer


$843.98


Abatements


10.24


Transfers to tax titles


38.04


Outstanding December 31, 1947


158.19


.


$1,050.45


APPORTIONED SEWER ASSESSMENTS -NOT DUE


Balance January 1, 1947


$1,349.43


Apportionments


414.03


$1,763.46


Added to taxes 1947


$1,039.00


Balance December 31, 1947, per list:


Due in 1948


$272.89


1949


209.93


1950


179.22


1951


62.42


724.46


$1,763.46


STREET ASSESSMENTS - 1946


Outstanding January 1, 1947


$23.06


Payments to treasurer 1947


$23.06


.


287


REPORT OF STATE AUDITORS


STREET ASSESSMENTS - 1947


Commitment per warrant $128.97


Payments to treasurer


$72.16


Transfers to tax titles 24.87


Street assessments 1947 recorded as sewer assessments 1947


11.45


Outstanding December 31, 1947, per list


20.49


$128.97


APPORTIONED STREET ASSESSMENTS - NOT DUE


Balance January 1, 1947


$793.85


Added to taxes 1947


$128.97


Balance December 31, 1947, per list:


Due in 1948


$128.97


1949


128.96


1950


128.96


1951


128.95


1952


37.26


1953


37.26


1954


37.26


1955


37.26


664.88


$793.85


COMMITTED INTEREST - 1946


Outstanding January 1, 1947


$38.37


Payments to treasurer 1947


$35.69


Abatements 1947


2.68


$38.37


COMMITTED INTEREST - 1947


Commitment per warrant


$104.32


Payments to treasurer


$70.95


Abatements


1.23


Transfers to tax titles


6.49


Outstanding December 31, 1947, per list


25.65


$104.32


288


TOWN OF NORWOOD


INTEREST AND COSTS


Interest


Costs


Collections 1947:


Poll taxes 1946


$3.50


Personal property taxes 1946


$23.46


13.00


Real estate taxes 1946


868.53


113.15


Poll taxes 1947


121.10


Personal property taxes 1947


11.54


Real estate taxes 1947


182.81


Motor vehicle and trailer excise 1946


1.95


46.65


Motor vehicle and trailer excise 1947


2.68


170.60


Unapportioned sewer assessments


5.40


1.05


$1,096.37


$469.05


Payments to treasurer 1947


$1,096.37


$469.05


TAX TITLES


Balance January 1, 1947


$15,916.06


Transfers to tax titles:


Taxes 1946.


$749.32


Taxes 1947


2,549.30


Sewer assessments 1947


38.04


Street assessments 1947


24.87


Committed interest 1947


6.49


Water liens 1947


35.25


Interest and costs


111.30


3,514.57


$19,430.63


Payments to treasurer


$2,696.51


Tax titles foreclosed


516.15


Balance December 31, 1947, per list


16,217.97


$19,430.63


TAX POSSESSIONS


Balance January 1, 1947


$29,130.66


Tax titles foreclosed


516.15


Sale price in excess of book value of tax possessions


2,085.48


$31,732.29


Payments to treasurer


$3,450.00


Balance December 31, 1947, per list


28,282.29


$31,732.29


REPORT OF STATE AUDITORS


289


LICENSES AND PERMITS


Licenses and permits issued 1947:


Amusement


$63.50


Auctioneer


6.00


Automobile agent


400.00


Awning and street obstruction


35.50


Bowling


132.00


Dance


71.00


Firearms


3,00


Gasoline


5,00


Innholder


10.00


Junk


50.00


Liquor


13,644.00


Lodging house


8.00


Peddler


11.00


Second-hand dealer


10.00


Sound wagon


1.50


Sunday sales


145.00


Sunday amusement


295.00


Taxi


6.00


Used trailer


10.00


Victualler


250.00


$15,156.50


Payments to treasurer 1947


TOWN CLERK Dog Licenses


Licenses issued 1947


$1,963.00


Dog tags 1947


1.00


$1,964.00


Payments to treasurer 1947


$1,798.80


Fees retained 1947


165.20


$1,964.00


Sporting Licenses


Licenses issued 1947


$2,850.50


Payments to treasurer 1947


$2,523.50


Fees retained 1947


327.00


$2,850.50


$15,156.50


290


TOWN OF NORWOOD


Permits and Miscellaneous Fees


Permits issued 1947:


Marriage


$523.00


Miscellaneous fees 1947:


Certifying copies.


$160.50


Recording fees. .


33.00


Recording mortgages


1,049.50


Gasoline renewals


34.50


1,277.50


Postage receipts 1947


.06


$1,800.56


Payments to treasurer 1947


$1,800.56


Sales of Cemetery Lots and Graves, Etc.


Receipts 1947:


Sales of lots


$9,975.00


Sales of graves


558.00


Interment fees


2,591.00


$13,124.00


Payments to treasurer 1947


GENERAL GOVERNMENT Accounts Receivable


$461.15


Commitments


535.12


$996.27


Payments to treasurer


$374.32


Outstanding December 31, 1947


621.95


$996.27


TOWN PROPERTY RENTALS Accounts Receivable


Outstanding January 1, 1947


$222.00


Commitments


5,636.59


$5,858.59


Payments to treasurer


$5,342.03


Abatements


40.55


Outstanding December 31, 1947


476.01


$5,858.59


Outstanding January 1, 1947


$13,124.00


REPORT OF STATE AUDITORS


291


POLICE DEPARTMENT Accounts Receivable


Outstanding January 1, 1947


$1,651.82


Commitments


2,702.09


$4,353.91


Payments to treasurer


$2,319.44


Abatements


· 139.25


Outstanding December 31, 1947, per list


1,895.22


$4,353.91


Revolver Permits


Cash balance January 1, 1947


$3.50


Permits issued


43.50


Overpayment to treasurer 1947


1.00


$48.00


Payments to treasurer 1947 $48.00


FIRE DEPARTMENT Accounts Receivable


Commitments 1947


$1.55


Outstanding December 31, 1947, per list


$1.55


Miscellaneous Receipts


Receipts 1947:


Fuel permits, 136 at $ .50


$68.00


Fire extinguishers, 44 at $ .50


22.00


$90.00


Payments to treasurer


$22.00


Cash on hand December 31, 1947, verified


68.00


$90.00


SEALER OF WEIGHTS AND MEASURES


Cash balance January 1, 1947


$35.88


Charges


138.65


$174.53


Payments to treasurer


$173.43


Cash balance December 31, 1947


1.10


$174.53


=


292


TOWN OF NORWOOD


MOTH DEPARTMENT Accounts Receivable


Outstanding January 1, 1947


$173.15 573.65


$746.80


Payments to treasurer


$558.70


Abatements


2,35


Outstanding December 31, 1947, per list


185.75


$746.80


HEALTH DEPARTMENT Accounts Receivable


Outstanding January 1, 1947


$3,029.67


Commitments


1,707.21


$4,736.88


Payments to treasurer


$1,707.21


Outstanding December 31, 1947, per list


3,029.67


$4,736.88


Licenses, Permits and Clinic Receipts


Licenses and permits issued 1947:


Ice cream


$10.00


Milk


45.50


Oleomargarine


9.50


Pasteurization


40.00


Plumbing


942.00


Slaughtering


2.0)


Tallow


4.00


Undertaker


7.00


$1,060.00


Clinic receipts 1947:


Dental


$296.20


Eye


109.90


406.10


Miscellaneous receipts 1947:


Telephone


7.97


$1,474.07


Payments to treasurer 1947


$1,418.57


Cash on hand December 31, 1947, verified 55.50


$1,474.07


Commitments


REPORT OF STATE AUDITORS


293


Sanitation - Accounts Receivable


Outstanding January 1, 1947


$217.41


Commitments


4,749.55


$4,966.96


Payment to treasurer.


$425.77


Transfers from sewer guarantee deposits


4,383.53


Outstanding December 31, 1947, per list


157.66


$4,966.96


GUARANTEE DEPOSITS Sewer


Balance January 1, 1947


$402.43


Deposits


5,292.22


$5,694.65


Refunds


$599.23


Transfers to sanitation accounts receivable


4,383.53


Balance December 31, 1947, per list


711.89


$5,694.65


HIGHWAY DEPARTMENT Accounts Receivable


$335.71


Commitments


1,150.98


$1,486.69


Payments to treasurer


$848.87


Outstanding December 31, 1947, per list


637.82


$1,486.69


PERMANENT SIDEWALKS Accounts Receivable


Commitment 1947


$209.95


Outstanding December 31, 1947, per list


$209.95


PUBLIC WELFARE DEPARTMENT Temporary Aid - Accounts Receivable


Outstanding January 1, 1947


$584.55


Commitments


8,257.49


$8,842.04


Payments to treasurer


$7,702.77


Abatements


59.00


Outstanding December 31, 1947, per list


1,080.27


$8,842.04


Outstanding January 1, 1947


294


TOWN OF NORWOOD


Aid to Dependent Children Accounts Receivable


Commitments 1947 $10,783.34 $10,783.34


Payments to treasurer 1947


BUREAU OF OLD AGE ASSISTANCE Accounts Receivable


Outstanding January 1, 1947


$573.93


Commitments


33,597.12


$34,171.05


Payments to treasurer


$33,657.58


Abatements


2.50


Outstanding December 31, 1947, per list


510.97


$34,171.05


VETERANS' BENEFITS Accounts Receivable


Outstanding January 1, 1947


$2,142.00


Commitments


10.30


$2,152.30


Payments to treasurer 1947


SCHOOL DEPARTMENT Accounts Receivable


Outstanding January 1, 1947


$8,015.55


Commitments


15,717.79


$23,733.34


Payments to treasurer


$16,647.16


Abatements


879.64


Outstanding December 31, 1947, per list


6,206.54


$23,733.34


Miscellaneous Receipts


Cash balance January 1, 1947


$1.83


Receipts:


Peabody School:


Bakery


$481.13


Dressmaking


1,053.32


Lunch room


3,707.22


Tuition


15.00


Boys' vocational products


880.35


Manual arts


85.00


Breakage


4.84


Text books.


96.71


Sales of materials


30.80


Telephone tolls


22.98


Overpayment to treasurer 1947


6,377.35 .30


$6,379.48 $6,379.48


Payments to treasurer 1947


$2,152.30


REPORT OF STATE AUDITORS


295


Receipts January 1 to 15, 1948: Peabody School: Lunch room $118.75


Cash on hand January 15, 1948, verified


$118.45


Overpayment to treasurer 1947


.30


$118.75


Senior High School Lunch Counter


Cash balance January 1, 1947


$1.00


Receipts


14,774.56


Payments to treasurer 1947


$14,775.56 $14,775.56


Receipts January 1 to 14, 1948


$654.01


Payments to treasurer January 1 to 14, 1948 $314.44


Cash on hand January 14, 1948, verified


339.57


$654.01


PUBLIC LIBRARY


Cash balance January 1, 1947


$42.50


Receipts


1,223.37


$1,265.87


Payments to treasurer


$1,213.24


Theft of receipts reported


5.00


Cash balance December 31, 1947


47.63


$1,265.87


Cash balance January 1, 1948


$47.63


Receipts January 1 to 19, 1948


95.65


Payments to treasurer January 1 to 19, 1948


$102.99


Cash balance January 19, 1948


40.29


$143.28


Petty Cash Advance


Cash advance January 1 to 19, 1948


$15.00


Balance January 19, 1948: Cash on hand, verified .


$6.88


Expenditures per vouchers


8.12


$15.00


PARKS AND PLAYGROUNDS Miscellaneous Receipts


Rentals 1947


$344.00


$344.00


Payments to treasurer 1947


$143.28


296


TOWN OF NORWOOD


RECREATION DEPARTMENT Accounts Receivable


Outstanding January 1, 1947 $.60


Commitments 1.45


$2.05


Payments to treasurer 1947


$2.05


Miscellaneous Receipts


.


Cash balance January 1, 1947


$4.25


Receipts:


Dances


839.50


$843.75


Payments to treasurer 1947 $843.75


MUNICIPAL LIGHT DEPARTMENT


Service Rates


Outstanding January 1, 1947


$19,491.14


Commitments


405,383.27


Refunds


86.05


Payment after abatement adjusted 3.18 .


$424,963.64


Payments to treasurer


$379,386.20


Abatements and adjustments 953.36


Discounts


28,398.20


Interest on guarantee deposits transferred to service rates 275.77


Outstanding December 31, 1947, per list 15,950.11


$424,963.64


Miscellaneous Accounts Receivable


Outstanding January 1, 1947


$521.89


Commitments 3,142.85


$3,664.74


Payments to treasurer


$2,485.11


Abatements


27.00


Transfers from municipal light service connection guarantee deposits 272.52


Outstanding December 31, 1947, per list


880.11


$3,664.74


297


REPORT OF STATE AUDITORS


MUNICIPAL LIGHT DEPARTMENT Consumers' Guarantee Deposits


Balance January 1, 1947 :


General treasury .


$2,416.00


Guarantee deposit fund


9,400.00


Deposits


Detailed list in excess of ledger balance


5.00


$15,026.00


Refunds


$1,750.00


Balance December 31, 1947, per list:


General treasury $3,876.00


9,400.00


13,276.00


$15,026.00


Service Connection Guarantee Deposits


Balance January 1, 1947


$495.80


Deposits


406.66


$902.46


Refunds


$61.00


Transfers to municipal light accounts receivable


272.52


Balance December 31, 1947, per list


568.94


$902.46


Miscellaneous Cash Sales, Etc.


Cash balance January 1, 1947


$2.30


Receipts:


Sale of junk, etc.


$384.49


Temporary service


106.00


409.49


$492.79


Payments to treasurer


$490.49


Cash balance December 31, 1947


2.30


$492.79


WATER DEPARTMENT Meter Rates


Outstanding January 1, 1947


$17,277.66


Commitments


93,205.41 25.75


Refunds


$110,508.82


Payments to treasurer


$92,241.31


Abatements


56.00


Allowances


324.84


Added to taxes - 1947


574.75


Ledger balance in excess of detailed list


2.50


Outstanding December 31, 1947, per list


17,309.42


$110,508.82


Guarantee deposit fund


$11,816.00 3,205.00


298


TOWN OF NORWOOD


Miscellaneous Accounts Receivable


Outstanding January 1, 1947


$881.29


Commitments 6,405.20


$7,286.49


Payments to treasurer


$1,852.50


Transfers from water guarantee deposits


4,767.36


Outstanding December 31, 1947, per list


666.63


$7,286.49


WATER LIENS - 1946


Outstanding January 1, 1947


$58.00


Payments to treasurer 1947


$58.00


WATER LIENS - 1947


Commitment per warrant


$574.75


Payments to treasurer


$404.00


Transfers .to tax titles


35.25


Outstanding December 31, 1947, per list


135.50


$574.75


GUARANTEE DEPOSITS Water


Balance January 1, 1947


$696.51


Deposits


5,908.15


$6,604.66


Refunds


$951.52


Transfers to water accounts receivable.


4,767.36


Refunds in error adjusted


.10


Balance December 31, 1947, per list


885.68


$6,604.66


CEMETERY DEPARTMENT Sale of Lots and Graves - Accounts Receivable


Outstanding January 1, 1947


$3,534.80


Commitments


16.27


$3,551.07


Payments to treasurer


$206.27


Outstanding December 31, 1947, per list


3,344.80


$3,551.07


Care of Lots and Graves - Accounts Receivable


Outstanding January 1, 1947


$6,291.00


Commitments


1,974.00


$8,265.00


299


REPORT OF STATE AUDITORS


Payments to treasurer Abatements Outstanding December 31, 1947, per list


$1,684.50


97.00


6,483.50


$8,265.00


HIGH SCHOOL ENGLISH PRIZE FUND In Custody of Treasurer


Securities Par Value


Total


On hand at beginning of year 1947


$500.00


$500.00


On hand at end of year 1947


$500.00


$500.00


Receipts


Payments


1947


Income $14.35


Transferred to town $14.35


HARRIET W. LANE SCHOOL FUND In Custody of Treasurer


Securities Par Value


Total


On hand at beginning of year 1947


$800.00


$800.00


On hand at end of year 1947


$800.00


$800.00


Receipts


Payments


1947


Income


$20.00


Transferred to town $20.00


WARREN H. CUDWORTH LIBRARY FUND In Custody of Treasurer


Savings


Deposits


Total


On hand at beginning of year 1947


$500.00


$500.00


On hand at end of year 1947


$500.00


$500.00


Receipts


Payments


1947


Income $10.00


Transferred to town $10.00


E. FLORENCE MORSE LIBRARY FUND In Custody of Treasurer


On hand at beginning of year 1947 On hand at end of year 1947


Securities Par Value


Total


$500.00


$500.00


$500.00


$500.00


300


TOWN OF NORWOOD


Receipts


Payments


1947


Income


$12.50


Transferred to town $12.50


ALICE H. PLIMPTON LIBRARY FUND In Custody of Treasurer


Securities


Par Value


Total


On hand at beginning of year 1947


$11,000.00 $11,000.00


On hand at end of year 1947


$11,000.00


$11,000.00


Receipts


Payments


1947


Income


$275.00


Transferred to town $275.00


WILLIAM T. WHEDON LIBRARY FUND In Custody of Treasurer


Securities Par Value


Total


On hand at beginning of year 1947


$500.00


$500.00


On hand at end of year 1947 ...


$500.00


$500.00


Receipts


Payments


1947


Income


$12.50


Transferred to town $12.50


ANNA M. DAY CEMETERY FUND In Custody of Treasurer


Securities


Par Value


Total


On hand at beginning of year 1947


$5,000.00


$5,000.00


On hand at end of year 1947


$5,000.00


$5,000.00


Receipts


Payments


1947


Income


$125.00


Transferred to town $125.00


CEMETERY PERPETUAL CARE FUNDS In Custody of Treasurer


Cash


Savings Deposits


Securities Par Value


Total


On hand at beginning of year 1947


$450.00


$25,234.92


$44,800.00


$70,484.92


On hand at end of year 1947


$1,050.00


$25,684.92


$46,800.00


$73,534.92


.


301


REPORT OF STATE AUDITORS


Receipts


Payments


1947


Bequests. $3,050.00


Added to savings deposits $450.00


Income


1,615.70


Securities purchased 2,000.00


Cash in general treasury


Transferred to town


1,615.70


January 1, 1947


450.00


Cash in general treasury December 31, 1947 1,050.00


$5,115.70


$5,115.70


MUNICIPAL LIGHT GUARANTEE DEPOSIT FUND In Custody of Treasurer


Cash


Securities Par Value


Total


On hand at beginning of year 1947


$400.00


$9,000.00


$9,400.00


On hand at end of year 1947


$400.00


$9,000.00


$9,400.00


Receipts


Payments


1947


Income


$225.00


Transferred to town


$225.00


Cash on hand January 1,


1947


400.00


Cash on hand December 31, 1947 400.00


$625.00


$625.00


POST-WAR REHABILITATION FUND In Custody of Treasurer


Securities


Cash Par Value Total


On hand at beginning of year 1947


$254,506.25


On hand at end of year 1947


$8,178.75


$2,006.25 $252,500.00 $102,500.00 $110,678.75


Receipts


Payments


1947


Securities sold $150,000.00


Income 6,172.50


Cash in general treasury


January 1, 1947


2,006.25


$158,178.75


Transferred to sewer con- struction appropriation $150,000.00


Cash in general treasury December 31, 1947 .. 8,178.75


$158,178.75


302


TOWN OF NORWOOD


MUNICIPAL CONTRIBUTORY RETIREMENT FUND


Cash


Savings Deposits


Book Value


Total


On hand at beginning of year 1947


On hand at end of year 1947


$8,781.06


$13,545.00


$191,489.12 $213,815.18*


Receipts


Payments


1947


Securities sold


$4,262.77


Securities purchased $30,181.25


Amortization - decrease .


32.72


Amortization


32.72


Contributions from mem- bers.


20,251.16


Income


5,462.71


Appropriations:


Pensions


20,465.05


Pension fund


27,445.00


Refunds


6,397.25


Expense fund


700.00


Military service fund


1,199.29


Pension payments returned


70.66


1947 8,781.06


Cash on hand January 1, 1947


7,649.08


$67,073.39


$67,073.39


*Distribution December 31, 1947


Annuity Savings Fund .. $114,068.06


Pension Fund .


84,938.32


Annuity Reserve Fund . 11,052.79


Military Service Fund . 2,998.50


Expense Fund


757.51


$213,815.18


Loss on securities sold


92.77


Accrued interest on securi- ties purchased 63.79


Expenses


1,059.50


Cash on hand December 31,


Securities


$7,649.08


$13,545.00


$165,603.36 $186,797.44


-


HENRY O. PEABODY SCHOOL FOR GIRLS FUND In Custody of Trustees


Securities


Real Estate


Cash


Book Value


Mortgages


Book Value


Total


On hand April 1, 1947 On hand December 31, 1947


$8,874.03


$551,178.98


$146,050.66 $192,793.13


$17,000.00


$18,500.00 $777,626.41 $769,846.14


Receipts


Payments


April 1 to December 31, 1947


Securities sold


$41,493.83


Securities purchased


$34,877.50


Mortgages paid


31,607.53


Mortgages issued


78,350.00


Real estate sold


1,500.00


Accrued interest on securities pur-


Gain on securities sold


606.17


chased . .


32.15


Gain on real estate sold


1,500.00


Administration expense


2,949.38


Sale of personal property.


237.50


Property expense


2,207.32


Tax refunds


284.14


Real estate taxes


1,794.90


Insurance refunds


80.70


Withholding taxes.


360.00


Withholding taxes


360.00


To town of Norwood .


23,188.76


Income . .


19,683.73


Cash on hand December 31, 1947 ...


8,874.03


Cash on hand April 1, 1947


55,280.44


$152,634.04


$152,634.04


303


REPORT OF STATE AUDITORS


$55,280.44 $557,795.31


TOWN OF NORWOOD Balance Sheet - December 31, 1947 GENERAL ACCOUNTS


Assets


Liabilities and Reserves


Cash:


General


$1,027,442.74


Veterans' Housing . .


6,316.83


Temporary Loan: In Anticipation of Reimbursement


$2,000.00


Veterans' Housing:


Surety Deposits


$400.00


Rentals. 5,916.83


6,316.83


Warrants Payable


62,416.22


Poll


$18.00


Personal


Property


16.36


$34.36


Levy of 1947:


Poll $86.00


Personal


Property


3,248.90


2,498.89


Sale of Real Estate Fund


63,103.80


Highway Fund, Chapter 464, Acts of 1935 . 155.85


Fire Damage Reimbursements. 616.09


Motor Vehicle and Trailer Excise:


Levy of 1946


$10.31


Guarantee Deposits:


For Plans and Specifications ·


$1,860.00


Sewer .


711.89


Electric Consumers' .


3,876.00


Electric Service Connection 568.94


Water


885.68


Street 1947 .


20.49


7,902.51


TOWN OF NORWOOD


Payroll Deductions: Bond Purchases 106.00


Proceeds of Sporting Licenses - Due


State


348.75


Proceeds of Dog Licenses - Due County 13.80


Tailings - Unclaimed Checks


Real Estate


46,794.76


.50,129.66


50,164.02


Levy of 1947


1,336.63


1,346.94


Special Assessments:


Sewer 1947 .


$158.19


304


$1,033,759 57


Accounts Receivable: Taxes:


Levy of 1946:


Committed Interest 1947


25.65


Tax Titles


Tax Possessions


28,282.29


Departmental:


General Government


$621.95


Town Property Rentals


476.01


Police


1,895.22


Fire


1.55


Moth


185.75


Warren H. Cudworth Library Fund


28.43


Health


3,029.67


E. Florence Morse Library Fund. . 8.33


Sanitation


157.66


3,291.03


Highway


637.82


.21


Permanent Sidewalks


209.95


9.05


Temporary Aid


1,080.27


Anna M. Day Cemetery Fund ...


976.98


Old Age Assistance


510.97


Cemetery Perpetual Care Funds. .


8,222.59


School.


6,206.54


Cemetery:


Sale of Lots and Graves


3,344.80


Care of Lots and Graves. ..


6,483.50


24,841.66


Overestimates 1947:


State Assessment


$353.70


Chapter 90 - Aid to Highways:


State .


$1,000.00


County


1,000.00


2,000.00


Public Service Enterprises:


Municipal Light:


Service Rates .


$15,950.11


Miscellaneous


880.11


Assistance


2,846.70


4,453.44 305


REPORT OF STATE AUDITORS


Consumers' Electric Service De- posit Fund 14.86


Post-War Rehabilitation Fund ....


8,178.75


44,016.14


County Tax. 6,670.74


7,024.44


Federal Grants: Aid to Dependent Children: Administration


$867.20


Old Age Assistance: Administration 739.54


16,830.22


Cemetery Perpetual Care Funds - Bequests


204.33 16,217.97


1,050.00


Cemetery Sale of Lots and Graves Fund. 58,799.42


Income - Trust and Investment Funds: High School English Prize Fund . $7.15


Harriet W. Lane School Fund . .. 90.00 Henry O. Peabody School for Girls' Fund. 23,188.76


Alice H. Plimpton Library Fund. . William T. Whedon Library Fund Chickering Fund


GENERAL ACCOUNTS - Continued


Assets


Liabilities and Reserves


Water:


Rates


$17,309.42


Construction of Sewerage System from Post-War Rehabilitation


Miscellaneous


666.63


Fund. .


50,000.00


Liens 1947


135.50


Unexpended Balances .


406,744.65


18,111.55


Reserve Fund - Overlay Surplus .


8,506.81


Underestimate 1947: State Assessment .


2,790.25


Overlay Deficits:


Levy of 1945


$4.00


Levy of 1946


354.90


Revenue Reserved Until Collected:


Motor Vehicle and Trailer Excise.


$1,346.94


Special Assessment.


204.33


Tax Title


16,217.97


Fund ..


50,000.00


Tax Possession


28,282.29


Departmental


24,841.66


Municipal Light


16,830.22


Water


18,111.55


Surplus Revenue.


105,834.96 $418,811.48


$1,252,032.70


$1,252,032.70


TOWN OF NORWOOD


1


306


Overlay Reserved for Abatement of Taxes: Levy of 1947 1,312.62


Appropriation for Sewerage System


from Post-War Rehabilitation


358.90


Revenue 1948


7,125.00


DEFERRED REVENUE ACCOUNTS


Apportioned Sewer Assessments Not Due.


Apportioned Street Assessments Not Due


$724.46 664.88


Apportioned Sewer Assessments Revenue:


Due in 1948. $272.89


1949


209.93


1950


179.22


1951.


62.42


$724.46


Apportioned Street Assessments Revenue:


Due in 1948.


$128.97


1949.


128.96


1950


128.96


1951.


128.95


1952.


37.26


1953.


37.26


1954.


37.26


1955.


37.26


664.88


$1,389.34


$1,389.34


REPORT OF STATE AUDITORS


307


308


DEBT ACCOUNTS


Net Funded or Fixed Debt:


Inside Debt Limit


$44,000.00


Sewer


$28,000.00


Outside Debt Limit


155,000.00


School.


16,000.00


$44,000.00


Loans Outside Debt Limit:


Sewer


$19,000.00


School.


102,000.00


Water


13,000.00


Municipal Relief .


11,000.00


Storm Damage


10,000.00


155,000.00


$199,000.00


$199,000.00


TOWN OF NORWOOD


Loans Inside Debt Limit:


-


TRUST, INVESTMENT AND RETIREMENT FUNDS


Trust, Investment, and Retirement Funds, Cash and Securities:


In Custody of Town Treasurer $417,000.10


In Custody of Trustees 769,846.14


In Custody of Town Treasurer:


High School English Prize Fund. .. $500.00


Harriet W. Lane School Fund .... 800.00


Warren H. Cudworth Library Fund 500.00


500.00


E. Florence Morse Library Fund. . Alice H. Plimpton Library Fund. .


11,000.00


William T. Whedon Library Fund.


500.00


Anna M. Day Cemetery Fund ...


5,000.00


Cemetery Perpetual Care Funds. . Municipal Light Guarantee De- posit Fund


9,400.00


Post-War Rehabilitation Fund ...


102,500.00


Municipal Contributory Retire-


ment Funds


213,815.18


$417,000.10


In Custody of Trustees: Henry O. Peabody School for Girls Fund .. 769,846.14


$1,186,846.24


$1,186,846.24


REPORT OF STATE AUDITORS


309


72,484.92


INDEX


311


INDEX


---


GENERAL


Page


Jury List


100


Officials, Appointed Officials, Elected


3


Town Meeting Records


9


EXECUTIVE REPORTS


Animal Inspector


138


Assessors, Board of


125


Building Inspector


124


Cemetery Department.


120


Clerk, Town


Records of Town Meetings and Elections


9


Vital Statistics - Births


37


Deaths 80


Marriages


59


Counsel, Town


104


Engineering Department.


Finance Commission


107 202 129


General Manager


105


Health, Board of


133


Library, Morrill Memorial


240


145


Light Department, Municipal


113


Old Age Assistance


132


Physician, Town


138


Planning Board.


154


Playgrounds, Summer


139


Police Department


121


Public Works Department


109


Purchasing


106


Recreation Department.


139


School Department 157


Sealer of Weights and Measures


128


Selectmen, Board of


91


Welfare Board.


130


Fire Department


4


312


TOWN OF NORWOOD


FINANCIAL REPORTS


Page 209


Accountant, Town


Appropriation, Revenue


250


Balance Sheet 258


Cemetery, Perpetual Care Bequests


272


. Debt Accounts


262


Debt Statements


211


Expenditures


222


Municipal Light Department, Financial Statements


267


Operating Accounts, Other


257


Receipts


214


Revenue Accounts, Deferred


261


Summary of Receipts and Expenditures


248


Trial Balance


264


Trust Fund Securities


275


Trust Investment and Retirement Funds


263


Water Department, Financial Statements


272


Collector of Taxes


207


Contributory Retirement Board


273


Finance Commission, Reserve Fund


202


Treasurer, Town 203


Report of State Auditors 279


0


W JELLS BINDERY ALTHAM, MASS. JUNE 1949





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