Official reports of the town of Wayland 1925-1926, Part 2

Author: Wayland (Mass.)
Publication date: 1925
Publisher: Printed at the Middlesex Freeman Office
Number of Pages: 462


USA > Massachusetts > Middlesex County > Wayland > Official reports of the town of Wayland 1925-1926 > Part 2


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Article 19. To see if the Town will accept the pro- visions of Section 37, Chapter 82 of the General Laws, providing for the establishment of building lines, or take any action thereon.


22


Said section reads as follows :


Section 37. If a city by its city council or a town accepts this section or has accepted corresponding pro- visions of earlier laws, a building line not more than forty feet distant from the exterior line of a highway or town way may be established in the manner provided for lay- ing out ways, and thereafter no structures shall be erect- ed or maintained between such building line and such way, except steps, windows, porticos and other usual projections appurtenant to the front wall of a building, to the extent prescribed in the vote establishing such building line, and except that buildings or parts of build- ings, embankments, steps, walls, fences and gates exist- ing at the time of the establishment of the building line may be permitted to remain and to be maintained to such extent and under such conditions as may be pre- scribed in the vote establishing such building line. Who- ever sustains damage thereby may recover the same under chapter seventy-nine. A building line established under this section may be discontinued in the manner provided for the discontinuance of a highway or town way. Whoever sustains damages by the discontinuance of a building line may recover the same under chapter seventy-nine.


Voted to pass over the Article.


Article 20. To see if the Town will vote to appro- priate and assess a sum of money for the purpose of maintaining an eight-hour per day Police Patrol at Way- land Center, or do or act.


Voted to pass over the Article.


Article 21. To see if the Town will appropriate and assess a sum of money not exceeding $75.00 to complete work necessary on the Survey of Lake View Cemetery, or do or act.


Voted that the Town appropriate and assess a sum of money not exceeding $75.00 to complete work neces- sary on the Survey of Lake View Cemetery.


Article 22. To see if the Town will vote to appro- priate and assess a sum of money to extend the water pipe on Old Connecticut Path from Sycamore Road to the Nolan estate.


Voted that the Town appropriate and assess the sum of $3,000.00 to extend the water pipe on Old Con-


23


necticut Path from Sycamore Road to the Nolan estate.


Article 23. To see if the Town, in accordance with the provision of Chapter 480, Acts of 1924, will appro- priate for any of the purposes permitted or provided for by the said Chapter, all or any part of the sum of $1197.04, which sum was paid to and is held by the Town of Wayland, in accordance with the provision of said Chapter, or do or act.


Voted to pass over the Article.


Voted to adjourn meeting until March 11 at 7.30 p. m. Meeting adjourned at 11.15 p. m.


On March 11, 1925, the meeting reconvened, and did the following business :


Article 24. To see if the Town will vote to appro- priate and assess the sum of $9000.00 to purchase a pumping engine and equipment for Fire Department, or do or act.


Voted that a sum not exceeding $9,000.00 be appro- priated and raised for the purchase of a fire pumping apparatus and equipment ; $3,000.00 to be assessed in the taxes of the current year; that the Town Treasurer be, and hereby is, authorized to borrow, with the approval of the Selectmen, a sum of money not exceeding $6,000.00, payable in three annual installments; that a committee consisting of the Selectmen and two others be appointed by the Moderator, who shall have full power to decide all details and make the purchase.


The vote was as follows:


Yes 197


No 1


The Moderator thereupon appointed Mr. Alfred Lamerine and Mr. Edmund H. Sears upon the said com- mittee. Mr. Sears declined the appointment.


Article 25. To see if the Town will amend its By- Laws so as to require that notice of all town meetings be given by mailing or delivering the same to all regis- tered voters.


Voted that Article I, Section 2, of the By-Laws be amended so as to read as follows :


"Service of the Warrant for every town meeting and every annual election shall be made by posting attested copies thereof at the Town Hall, at the voting place in Cochituate and at each post office, and by mailing or


24


delivering copies thereof to each registered voter at his or her residence at least seven days before the time ap- pointed for such meeting."


Article 26. To see if the Town will raise and appro- priate the sum of $24,000 for the purpose of building an addition to the school building in Cochituate, such addi- tion to increase the floor space, including the cost of original equipment and furnishings, $2000 of said sum to be raised in the levy of the current year and the bal- ance, $22,000, to be borrowed by the Treasurer with the approval of the Selectmen, the sum to be borrowed to become payable in not more than twenty years, or to take any action relative thereto.


Voted that the Town raise and appropriate a sum not exceeding $24,000.00 for the purpose of building an addi- tion to the school building in Cochituate, such addition to increase the floor space, including the cost of original equipment and furnishings; $2,000.00 of said sum to be raised in the levy of the current year, and the balance, not exceeding $22,000.00, to be borrowed by the Treas- prer with the approval of the Selectmen; the sum to be borrowed to become payable in ten annual installments, of $2,000.00 each, and the balance in eleven years; and that the School Committee and Selectmen be empowered to make contract for such addition.


The vote stood :


Yes No 198 1


Article 27. To see if the Town will appropriate and assess the sum of $1000, to be used in improving the playground in Cochituate, or do or act.


Voted that the Town appropriate and assess the sum of $1,000.00, to be used in improving the playground in Cochituate.


Article 28. To see if the Town will appropriate and assess the sum of $10,000, to be used with like amounts from the State and County, in rebuilding Pond Street, Cochituate, and give the Highway Surveyor power to rebuild said street, or do or act.


Voted that the Town appropriate and assess the sum of $10,000.00, to be used with like amounts from the State and County in rebuilding Pond Street, Cochituate; and that the Selectmen be, and they hereby are, author-


25


ized and directed to call for bids, and that the Selectmen be, and they hereby are, authorized for and in behalf of the Town to accept one of such bids, and to make a con- tract for the building of Pond Street in Cochituate, for a price which shall not exceed the amount of money which shall be available for such rebuilding, in accordance with or under any vote or votes which shall have been passed.


The vote stood:


Yes No 9


135


Article 29. To see if the Town will vote to appro- priate and assess a sum of money to install three (3) additional electric lights on East Pond Street, Cochituate, between the last light thereon and the Natick town line, or do or act.


Voted to refer this matter to the Selectmen for ac- tion ..


Article 30. To see if the Town will vote to authorize the Treasurer, with the approval of the Selectmen, to borrow a sum of money not exceeding $20,000 in antici- pation of reimbursement from the State and County on account of repairing of Pond St.


Voted that the Town authorize the Treasurer, with the approval of the Selectmen, to borrow a sum of money not exceeding $20,000.00, in anticipation of reimburse- ment from the State and County, on account of the re- building of Pond Street.


Article 31. To see what sum if any the Town will vote to transfer from available funds to meet any of the appropriations made under the foregoing Articles.


Voted that there be transferred from surplus amount the sum of $5,000.00 to meet the appropriations made under the Articles of this Warrant, and that the Assessors be, and hereby are, directed to use said sum in making the assessments for the current year.


Meeting dissolved at 9.45 p. m.


A true copy. Attest :


EDNA BISHOP, Clerk of the Town of Wayland


26


BIRTHS


Registerd in the Town of Wayland for Year 1925 Date Name of Child Name of Parents


January


3 Thomas Leonard Hynes


11 Edith Geraldine Moffett


28 James Henry Barry James H., Sarah


29 Robert Larfeuil Barrel


31 Donald Wright Johnson


Carl E., Florence E.


February


3 Jazanne Clarinda Olinger


7 Kenneth Brooks Randolph


22 Rita Jane Mary Rodier


24 Ernest Herbert Damon, Jr.


26 Richard Henderson Groton


Leroy, Clarinda B.


Harry R., Emily A.


Joseph F., Mary A. Ernest H., Katherine


Parker, Mildred


March


9 James Waring Steele


13 Vincent Anthony Gallagher


26 George Robert Peters April


1


Burbank


Philip, Ruth Frank L., Clara L.


13 Frank Eugene


Lindbohm


Carl F., Ida L.


William B., Ruth


26


Walter J., Mildred F.


May


3 Evelyn Enlaila


Westley F., Ivie M.


Chapman


Percy H., Mary A. Francis J., Elizabeth M.


John W., Frances E.


1 Claire McEnroy


24 Thomas Porter


Leonard T., Bridie


Roy W., Esther D.


George H., Louisa H.


27


24 Miriam Gertrude Smith Charles W., Ina June


July


5 Phoebe Georgianna Smith


10 Thomas David Coleman


18 Roberta Loraine Hartford


20 Katherine Ann Wentworth


24 Lillian May Murray


26 Edward Robert Lizotte


29 Mabel Helen Parmenter


James S., Edith C.


Harold T., Laura George, Sadie


Thomas E., Mary


James, Margaret


Alexander J., Rose A.


Frank J., Jeanette


August


3 Cynthia Patricia Carrola Donat


12 Sidney Alvin Parsons


29 Patricia Flynn


29 Esther Elizabeth Smith


William, Pauline


Earle, Ellen Evelyn


Thomas G., Emiline


Walter E., Martha M.


September


4 Dorothy Ruth Dudley


9 Rita Sullivan


10 Francis Leo Flynn Francis, Mary


16 Jennie Barker Cox


16 Vincent Roger Moran


Grover R., Bertha M.


October


4 Kathryn Barbara Place


13 Dorothy Mae Burke


Walter F., Elizabeth B.


15 Robert Edward Ainslie Earle, Marion


30 Jennie Pearson Fullick


George W., Annie P.


November


21 Anna Marie Gallant


27 Hilda Marion Hersey


December


13 Stewart Bates Morrell


Joseph E., Florence


Ralph, Reba


Kenneth E., Margaret


28


Fayette S., Louise M.


Jeremiah, Nora


Neal W., Anna


Nathan T., Hilda D.


MARRIAGES


Registered in the Town of Wayland for Year 1925 January


1 Robert Fisher, Jr., Annie M. Chapman, at Boston, by Rev. J. Walter Lambert.


18 James Leo Murray, Margaret Gorman, at Framing- ham, by Rev. John A. McCauley.


February


1 Nathan T. Place, Hilda D. Heald, at Wayland, by Rev. William H. Brannigan.


22 Albert Martin Coffey, Elizabeth Leona O'Brien, at Concord, by Rev. Michael P. Mahon.


28 Malcolm H. Nielsen, Lillian Day Moyse, at Boston, by Rev. A. Z. Conrad.


March


25 Wildey E. Patterson, Frances Babcock, at Waltham, by Rev. A. A. Rideout.


April


1 Lewis S. Russell, Ruth P. Eaton, at Boston, by Rev. Allen W. Clark.


25 Oswald H. Whitney, Ethel R. Riley, at West New- ton, by Rev. William T. A. O'Brien.


May


2 Crestus Moscovelli, Annie Delory, at Boston, by Antonio Longarini, Justice of Peace.


2 Thomas G. Flynn, Emleine Bowles, at Hartford, Connecticut, by William F. Vail, Justice of Peace. June


6 John Edward Carter, Alsina Blanche Allaire, at Way- land, by Rev. J. D. Binette.


13 Earl Alger Rice, Hilda Catherine West, at Wellesley, by Rev. William D. Wilkie.


17 James F. Cullen, Helen J. Foley, at Wayland, by Rev. J. D. Binette.


29


July


11 Spencer Blanchard, Dorothy May Treadwell, at Framingham, by Rev. H. L. Thornton.


18 Carl Harris Lamphere, Agda Lundbac, at Quincy, by Rev. Henry R .. Nelson.


August


10 Leon Stevens Emery, Marion Pearl Roesbech, at Concord, by Rev. Charles E. Pederson.


23 Ronald Stuart Campbell, Jane Noel, at Wayland, by Rev. J. D. Binette.


29 George Willard Sawyer, Aurelia Bowker, at Way- land, by Rev. William H. Branigan.


September


10 Joseph Omar Gringrass, Mary Ellen McGurk, at Wayland, by Rev. J. D. Binette.


October


3 Olcott Lorin Hooper, Eleanor Drew, at Wayland, by Rev. William H. Branigan.


31 £ Dominic Arizivino, Emily Ella LaRoque, at Boston, by Rev. Ernest Graham Guthrie. /


November


3 Martin Holmes, Blanche Evelyn Ames, at Framing- ham, by Sanford H. Acorn, Justice of Peace.


15 Alfred G. . Dymond, Jr., Anna Toirene, at Wayland, by Rev. William H. Branigan.


22 Edward W. Laughlin, Elizabeth Halloran, at Cam- bridge, by Rev. C. F. Dunbery.


30


DEATHS


Registered in the Town of Wayland for the Year 1925 Date·


Name


Age


January


Y


M


D


8 Ella Jane Hennessey


74


1


5


13 Horace Stowell Smith


75


10


20


17 Margaret T. Griott


59


1 28


19 Anna Karin Bogren Mackenna


37


7 19


20 Michele Carill


26


10


February


13 Louisa P. Barrel


26


2 25


24 Catherine McCarthy


87


March


1 Lewis Clifford Noble


28


6 16


15 John J. McEnroy


34


21 Michael J. Connolly


52


21 Caroline E. Fiske


68


5


29 Effie A. Carter


63


31 William F. Ward


17


8


April


13 Wallace S. Draper


73


7


6


20 Helen Gertrude Crawford


56


9


7


May


21 Elmer W. Jones


67


3


6


29 Mary Emma Crawford


70


8


June


4 Phoebe Smith


38


9


1


5 Elmira Graves Smith


83


10


8


July


2 Elizabeth P. Spooner


86


9


8 Georgia M. Groves


48


6


19 Peter Noel


40


19 Algut J. Wallentine


43


31


23 Henry T. Potvin, Jr.


46


7 29


27 Ida May McGinnis


4


6 27


August


1 Mary Adeline Powers


58


8


September


19 Mary Ann Lynn


69


6 13


28 Helen Julia Mann


20


9


10


28 Louise Ramelli


24


9


28


October


4 Albert L. Wedlock


33


4


3


13 Ada Gertrude Newton


26


3


15


19 James Gallagher


6


2


1


24 Arabelle Bannister Griffin


73


4


16


November


22 Charles Cramer Hyde


43


3


7


23 Margaret Linnehan


82


December


13 Allen Barry


85


8


24


24 Gordon H. Henderson


30


8


27 Marion Irene Goodwin


24


11


27


DOG LICENSES 1925


Males. 159 at $2.00


$318.00


Females, 59 at $5.00


295.00


Kennels, 6 at $25.00


150.00


Total, 224


$763.00


Fees deducted, 224 at 20c


44.80


Paid County Treasurer


$718.20


32


RESULTS OF TOWN ELECTION


Moderator


Prec.1 Prec.2 Total


John Connelly, Nom. Papers


106


358


*464


John H. Knapp, Nom. Papers


190


87


277


Town Clerk


Edna F. Bishop, Nom. Papers Selectmen


268


399


*667


James Joseph Bolton, Nom. Papers


77


55


132


Lester R. Gerald, Nom. Papers


139


361


*500


Frank Haynes, Nom. Papers


114


59


173


Chester H. Hobbs, Nom. Papers


13


52


65


James H. Lee, Nom. Papers


82


40


122


Napoleon Perodeau, Nom. Papers


79


346


*425


William J. Scotland, Nom. Papers


116


326


*442


Joseph W. Zimmerman, Nom. Papers


179


83


262


Treasurer


Frank G. MacKenna, Nom. Papers


281


384


*665


Collector of Taxes


Wilbur C. Gorman, Nom. Papers


167


340


*507


Daniel D. Griffin, Nom. Papers


106


111


217


Auditor


Arthur Heard Dudley, Nom. Papers


278


327


*605


LaFayette Scotland Dudley, Nom. Papers 26


129


155


Overseer of Poor


Harold J. Glover, Nom. Papers


209


191


*400


Charles C. Hyde, Nom. Papers


56


210


266


Assessor


Daniel Brackett, Nom. Papers


283


345


*628


School Committee


Paul B. Davis, Nom. Papers


240


270


*510


Harold H. Loker, Nom. Papers


59


179


238


33


Water Commissioner


Frank I. Cooper, Nom. Papers


270


140


*410


William B. Thomas, Nom. Papers


24


292


316


Trustees of Library


Richard Ames, Nom. Papers


234


221


*455


Lester R. Gerald, Nom. Papers Board of Health


221


391


*612


Martin A. Holmes, Nom. Papers


128


303


*431


John E. Linnehan, Nom. Papers


160


134


294


Park Commissioner


Willard C. Hunting, Nom. Papers


89


318


*407


Edmund H. Sears, Nom. Papers


194


111


305


Surveyor of Highways


James Ferguson, Nom. Papers


103


356


*459


Thomas L. Hynes, Nom. Papers


86


26


112


John F. Malloy, Nom. Papers


123


79


202


Cemetery Commissioner


William Read, Nom. Papers


274


322


*596


Commissioner of Trust Funds


John Connelly, Nom. Papers


225


341


*566


Tree Warden


Frank F. Ames, Nom. Papers Constables


244


356


*600


Wilfred L. Celorier, Nom. Papers


122


295


*417


Harry Winthrop Craig, Nom. Papers


164


281


*445


Edward F. Dorsheimer, Nom. Papers


193


368


*561


Charles F. Dusseault, Nom. Papers


152


335


*487


Oswald A. Garvey, Nom. Papers


148


275


*423


John E. Linnehan, Nom. l'apers


194


265


*459


Frank C. Moore, Nom. Papers


209


262


*471


James L. Murray, Nom. Papers


139


163


302


* Elected


Respectfully submitted, EDNA F. BISHOP Clerk of the Town of Wayland


34


REPORT OF STATE DIRECTOR OF ACCOUNTS


August 27, 1925.


To the Board of Selectmen,


Mr. William J. Scotland, Secretary,


Wayland, Massachusetts.


Gentlemen :


I submit herewith my report of an audit of the ac- counts of the town of Wayland for the period from January 1, 1924, to July 31, 1925, made in accordance with the provisions of Chapter 44 of the General Laws. This report is in the form of a report made to me by Mr. Edward H. Fenton, Chief Examiner of this Division.


Very truly yours, THEODORE N. WADDELL, Director of Accounts


Mr. Theodore N. Waddell,


Director of Accounts,


Department of Corporations and Taxation,


State House, Boston.


Sir:


As directed by you, I have made an audit of the books and accounts of the town of Wayland for the period from January 1, 1924, to July 31, 1925, and report there- on as follows :


The financial transactions of the town, as recorded on the books of the several departments collecting money · for the town, were examined and checked for the period covered by the audit.


In checking the accounts of the collector of taxes, discrepancies were found between the amounts collected by the collector and the amounts turned over to the town treasurer aggregating $62,565.21; and claims have been made that taxes amounting to $3,605.50 have been paid, which, when substantiated by proofs of payment, will


35


increase the shortage to $66,170.71. A summary of the discrepancies follows:


Due from former collector on commitments of 1916 to 1922, inclusive, per appended tables :


1916


$133.23


1917


56.12


1918


236.37


1919


895.98


1920


396.08


1921


64.03


1922


17.94


$1,799.75


Less amounts due former collector on commitments of 1914 and 1915 per appended tables:


1914


$73.02


1915


590.15


663.17


Due from former collector on commitments


$1,136.58 of 1923 and 1924 per appended tables : 1923:


Collections per commit- ment book in excess of payments to treasurer $25,093.62


Collections per receipted bills or cancelled checks examined 759.51


Collections admitted by former collector 6.98


$25,860.11


1924:


Collections per commit-


ment book in excess


of payments to


treasurer


$16,136.51


Collections per receipted bills or cancelled checks examined 18.979.26


36


Collections admitted by former collector 285.02


35,400.79


Interest collected per receipted bills or con- celled checks examined : 1924 $148.04


1923


19.69


167.73


61,428.63


$62,565.21 The commitment book for the levy of 1923 was analyzed and it was found that entries had been made on the commitment book of payments of taxes aggregat- ing $25,093.62 in excess of the amounts paid over to the town treasurer on account of the levy of 1923.


The commitment book for the levy of 1924 was anal- yzed and it was found that entries had been made on the commitment book of payments of taxes aggregating $16,136.51 in excess of the amounts paid over to the town treasurer on account of the levy of 1924.


These facts were called to the attention of the col- lector, who stated that every entry on the commitment book showing that the amounts had been paid was correct and that the money had been collected, but he would give no explanation as to why the money had not been paid to the town treasurer.


Verification notices were mailed to every person whose name appeared on the books as owing money to the town for taxes. As a result of these notices 237 taxpayers submitted for examination receipted bills or cancelled checks as proof that their taxes for 1924 had been paid, the amounts called for by these receipted bills and cancelled checks aggregating $18,979.26 for taxes and $148.04 for interest. Eighteen taxpayers submitted for examination receipted bills or cancelled checks as proof that their taxes for 1923 had been paid, these re- ceipted bills and cancelled checks aggregating $759.51 for taxes and $19.69 for interest.


Many of the receipted bills presented for examina-


37


tion bore the stamp, "Lester R. Gerald," with the initials, "N. R. G." or "B. W. G."; and one receipt was signed, "Lester R. Gerald, by Geo. F. Reif."


In addition to the receipted bills and cancelled checks submitted, forty-five replies were received claiming that taxes of 1924, aggregating $3,449.63, had been paid, and twelve replies were received claiming that taxes of 1923, aggregating $155.87, had been paid. As receipted bills or other evidences of payment were not submitted for examination as proof of the claims, these amounts have not been included in the total discrepancy ; and as a num- ber of notices were returned by the postal authorities, although every effort was made to obtain the correct address of the persons to whom notices were mailed, the shortage will be increased by the amount of any of the accounts which it is proven have been paid.


The tax commitments prior to the levy of 1923 were supposed to have been closed by payments to the treas- urer or by abatement; however, as the balance due on the commitment of 1922 as shown by the treasurer's books was settled by the bonding company in September, 1924, it was deemed advisable to analyze the commitments for the years 1914 to 1922, inclusive, and it was found that there were due from the collector on account of the com- mitments of these years various sums aggregating $1,136.58, due to differences between the aggregate of the commitment lists and the assessors' warrants, and to errors and omissions in settling the amounts of the sev- eral commitments.


In analyzing the commitment book for 1914 it was found that the collector had paid the treasurer $73.02 in excess of the amount due the town, as follows:


The actual payment to the treasurer in excess of the collections as shown by the commitment book was $152.53. There were outstanding items on the commit- ment book aggregating $79.51, which the collector failed to collect, or, if collected, failed to record as paid, but this amount was due the town in the collector's settlement of the warrant; therefore, the actual payments to the treasurer in excess of the collections are reduced by this amount.


The assessors' warrant was $2 in excess of the aggregate of the commitment book; the abatements as shown by the commitment book aggregated $90.78 in excess of the abatements credited on the treasurer's


38


books; and the amount paid to the treasurer on account of moth assessments was $25.75 in excess of the amounts collected as shown by the commitment book. I have credited these items to the collector in the settlement for the levy of 1914, and I have charged the collector with $30.71 over-collections as shown by the commitment book and $14.80 for added taxes as shown by the commitment book in excess of the amount charged on the treasurer's books.


In analyzing the commitment book for 1915 it was found that the collector had paid the treasurer $590.15 in excess of the amount due the town, as follows:


The actual payments to the treasurer in excess of the collections as shown by the commitment book were $735.27. There were outstanding items on the commit- ment book aggregating $145.12, which the collector failed to collect, or, if collected, failed to record as paid, but this amount was due the town in the collector's settle- ment of the warrant; therefore, the actual payments to the treasurer in excess of the collections are reduced by this amount.


The assessors' warrant was $49.30 in excess of the aggregate of the commitment book; the abatements as shown by the commitment book aggregated $510.01 in excess of the abatements credited on the treasurer's books; the added taxes charged on the treasurer's books were $16 in excess of the added taxes as shown by the commitment book; and the amount paid to the treasurer on account of moth assessments was $14.84 in excess of the amounts collected as shown by the commitment book. These items I have credited to the collector in the settle- ment for the levy of 1915, making the net over-payment for this levy $590.15.


In analyzing the commitment book for 1916 it was found that there is due from the collector $133.25, as follows:


There were outstanding items on the commitment book aggregating $233.32, which the collector failed to collect, or, if collected, failed to record as paid, but this amount was due the town in the collector's settlement of the warrant. The collections on account of moth assess- ments as shown by the commitment book aggregated $26.88 in excess of the payments to the treasurer on account of moth assessments. The actual payments to the treasurer on account of moth assessments. The


39


actual payments to the treasurer on account of taxes were $126.97 in excess of the collections as shown by the commitment book; therefore, the outstanding items due the town in the settlement of the warrant and the moth collections in excess of payments to the treasurer have been reduced by this amount.


The aggregate of the commitment book was 2 cents in excess of the assessors' warrant; the added taxes as shown by the commitment book were $8 in excess of the added taxes charged on the treasurer's books; the collec- tions on account of moth assessments were $26.88 in excess of payments to the treasurer; the abatements credited on the treasurer's books were $97.32 in excess of the abatements as shown by the commitment book; and the over-collections of taxes as shown by the commit- ment book were $1.01. These items I have charged against the collector in the settlement of the levy of 1916, making the amount due from the collector on account of this levy $133.23.




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