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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