USA > Massachusetts > Middlesex County > Wayland > Official reports of the town of Wayland 1929-1930 > Part 3
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Voted unanimously to authorize the Board of Water Commissioners to extend the water service along Glezen Road past the residence of Frank H. Genthener to pay therefor not to exceed $1600 the same to be taken from the available balance of the appropriation made at the annual Town Meeting, March 6, 1929, for the extension of Water mains on Lincoln Road, Concord Road and else- where in said Town.
Meeting dissolved at 10.30 P. M., October 14, 1929.
A true copy. Attest : M. ALICE NEALE Clerk of the Town of Wayland.
37
RESULTS OF TOWN ELECTION
Prec. 1 Prec. 2 Total
Moderator
John Connelly, Nom. Papers
199
308
507
Harold W. MecKelvey, Nom. Papers
118
197
315
Town Clerk
M. Alice Neale, Nom. Papers
312
464
776
Selectmen
Richard Ames. Nom. Papers
310
348
658
Waldo L. Lawrence, Nom. Papers
88
249
337
John W. Leavitt. Nom. Papers
37
274
311
Sidney Loker, Nom. Papers
192
456
648
J. Fred Wheeler, Nom. Papers
261
143
404
Treasurer
Frank G. MacKenna, Nom. Papers
326
456
782
Collector of Taxes
Wilbur C. Gorman, Nom. Papers
330
487
817
Board of Public Welfare (Three Years)
Thomas W. Frost, Nom. Papers
297 399
696
Board of Public Welfare (Two Years)
Martin A. Holmes, Nom. Papers
192
266
458
Edwin L. Hutchins, Nom. Papers
98
183
281
Assessor (Three Years)
Clarence S. Williams, Nom. Papers
294
432
726
School Committee
Llewellyn Mills, Nom. Papers
288
409
697
Water Commissioner
Walter S. Bigwood, Nom. Papers
264
395
659
38
Trustees of Library
Richard Ames
4
1
5
Pierpont Blair
1
1
Charles R. Cole
10
10
John Connelly
3
3
Alfred W. Cutting
72
26
98
Amos I. Hadley
2
2
Waldo L. Lawrence Patterson
1
1
Francis Shaw
4
4
J. Sidney Stone
66
26
92
j. Fred Wheeler
1
1
Board of Health
Ernest H. Damon, Nom. Papers
85
287
372
Waldo L. Lawrence, Nom. Papers
82
149
231
John E. Linnehan, Nom. Papers
159
60
219
Park Commissioner
John J. Linnehan, Nom. Papers
262
127
389
Amedee A. Perodeau, Nom. Papers
47
342
389
Surveyor of Highways
Thomas Bolles, Nom. Papers
11
79
90
Ernest I. Clark, Nom. Papers
17
158
175
Harry W. Craig, Nom. Papers
1
42
43
Arthur Heard Dudley, Nom. Papers
114
192
306
Thomas L. Hynes, Nom. Papers
92
12
105
John F. Malloy Nom. Papers
122
33
155
Charles R. McEnroy, Nom. Papers
0
22
22
Cemetery Commissioner
Oscar L. Ames, Nom. Papers
91
278
369
William Read, Nom. Papers
231
209
440
Commissioner of Trust Funds
Richard Ames
1
1
John Connelly
1
1
Albert F. Flint
41
7 48
Foley
1
1
John H. Knapp
1
1
Edwin L. Hutchins
1
1
J. Sidney Stone
2
3
5
Planning Board
Frank I. Cooper, Nom. Papers
297
296
593
1
1
39
Cornelius J. McGuire, Nom. Papers Howard S. Russell
188
350
538
1
0
1
Howard W. Parmenter
1
0
1
Tree Warden
Frank F. Ames, Nom. Papers
124
151
275
Charles L. Fullick, Nom. Papers
150
148
298
Walter L. Griffin, Nom. Papers
13
109
122
Israel A. Lupien, Nom. Papers
36
103
139
Constables
Wilfred L. Celorier, Nom. Papers
207
451
558
Harry W. Craig, Nom. Papers
216
329
595
Ernest H. Damon, Nom. Papers
214
353
5 7
Edward F. Dorsheimer, Nom. Papers
230
402
632
Charles F. Dusseault, Nom. Papers
18
368
586
Frank C. Moore, Nom. Papers
258
339
597
John E. Linnehan, Nom. Papers Foley
250
325
575
1
0
1
Thomas L. Hynes
1
0
1
John F. Malloy
1
0
1
40
BIRTHS
Registered in the Town of Wayland for Year 1929
Date Name of Child
Name of Parents
January
12
£ Annie Marie Guyot
13 Russell Charles Kerrigan
14 Robert Edward Laughlin
1.8 Beatson
Alfred IS., Suzanne H.
William J., Lillian
Edward W., Emily F. John S., Leonice M.
February
1 John Bartlett Holt, Jr. ArchiBald Carter
John B., Edith Archibald, Mary
March
3 Alfred Clayton Damon, Jr. Alfred C., Bertha
12 Donald Roderick Collins, Jr.
12 James Alfred Lupien
15 Walter Henderson Palmer
24 Marjorie Ethel Bamforth
25 Evelene Marie Kilmain
Donald R., Rebecca
Alphonse, Ellen
Sanford, Helma
Charles S., Ethel M.
Albert B., Evelene
April
5 Esther Jane Cox
7 Edith Grace Nilges
9 Helen Estella Palmer
15 Arthur Charles Wallace, Jr.
Neal W., Anna Erick K., Ruth H. George T., Blanche
Arthur C., Mary
May
1 Edith Louise Lawrence
11 Leonard Anzivino
16 Delmar Arthur Lindsay
Waldo L., Agnes Erminio, Ida Josephine Elmer P., Muriel
41
9
June
15 Sally Josephine Ide
15 Sally Jean Potvin
16 George Robert Fritchman
19 Dorothy Jean Sanders
22 Harold LeRoy Carver
22 James Arthur Tufts
Nicholas P., Aime Albert E., Sarah
George H., Theresa J. Hector G., Minnie C.
William, Hazel G.
Walter C., Helen M.
July
11
1 Henry Reynolds Hartwell Merilda Laura Sproule Starrett
Henry E., Mary Robert N., Merilda
John Theodore. Ruth John, Florence
Samuel H., Emily L.
Oscar B., Bertha C.
Brenton H .. Helen
Frederick E .. Susie A.
Simeon L .. Quo V.
August
24 Jean Parker Erwin
25 George William Mather
Francis K., Edith George R., Mary P.
September
4 Thomas Everett Damon Andrew Lewis Burke
11
13 Jacqueline Marie Carter
14 Paula Joan Moran
22 John Sherman Bates
26 Clifford
October 4
Smith
11 Francis Paine
11 Paine
18 Joyce Edith MacDougall November
3 Read
19 Philip Raymond Gladu
26 Jonathan Russell Snelling December
22
Laughlin
24 Robert Huston Day, Jr.
Edwin B., Dorothy S.
Frank A., Marie
John. Elsie
Grover R .. Bertha M.
William C .. Mary
John E., Mary A.
Charles L. Helen D.
Frank C., Virginia
Frank C., Virginia
Russell H., Margaret
Thomas H., Margaret I. Leon E., Cecelia M. Henry B. W., Jessica
Edward. Emily Robert H., Marjorie H.
42
14 15 Paul Frederick Daly
16 Samuel Barry Wilkins
19 Lorraine Norma Murphy
22 Louise Frazer Dickson
24 Frederick Emery Pierce, Jr.
28 Paul Wayne Heggen
MARRIAGES
Registered in the Town of Wayland for Year 1929
January
19 Walter Freeman Wright, Rena Louise Knickle, at Wayland, by Rev. Wm. J. Kelly.
February
18 Melvin Laneford Lewis, Florence Gertrude Sher- man, at Wayland, by Rev. William H. Branigan.
April
1- John Joseph Feeney, Margaret Mary Bragel, at Way- land, by M. Alice Neale, Justice of the Peace and Town Clerk.
May
18 Samuel George Fillmore, Sadie Bertha Drummond, at Boston, by Rev. George B. Krantz, Jr.
24 Herbert Walter Wiebush, Fern Coates, at Natick, by Rev. William D. Wilkie.
26 Joseph William Zimmerman, Mary Ann Mullaly, at Wayland, by Rev. J. W. Dupuis.
June
1 Gordon Lionel Scotland, Mildred Freda Nutting, at Framingham by Rev. Raymond J. Fleming.
6 John Eugene Clifford, Jr., Mary Adelaide Brackett, at Waltham, by Rev. James J. Baxter.
10 Minard Evans Tupper, Madaline Margaret Boyd, at Natick, by Rev. Elbert B. Holmes.
12 George Gustav Bogren, Louisa Armstrong Smith, at Concord, N. H., by Rev. Ralph L. Minker.
14 William Ingalls Young, Sarah Janet Johnson, at Bos- ton, by Rev. Russell Henry Stafford.
15 Harold Sidney Tilton, Olive Avalon Stevens, at Way-
43
land, by Rev. Alfred L. O'Brien.
21 Dr. F. Edwin Davis, Helen Fuller Davis, at Waltham, by Rev. Edgar M. Walker.
July
S Ernest Jefferson Jones, Florence Mabel Hawes, at Wayland, by Rev. Alfred L. O'Brien.
3 James Herron Turnbull, Jr., Dora Mary Leffler, at Newton. by Rev. Edward M. Noyes.
21 Arthur Holden Dudley, Ethel Jane Stephen, at Way- land, by Rev. Alfred L. O'Brien.
27 Henry E. Cloutier. Alda E. Wells, at Wayland, by Rev. Alfred L. O'Brien.
August
3 Murray Prothero Depper, Charlotte Frances Maguire, at Wayland, by Rev. Alfred L. O'Brien.
10 Milton Bragg, Suzan Elizabeth Washburn, at Way- land. by Rev. Alfred L. O'Brien.
10 Ralph Harris. Lois M. Valentine, at Nashua, N. H., by Rev. Weston A. Cate.
14 Harley Boyd Woodman. Florence Ann Chisholm, at Somerville, by Fred W. Gilbert, Justice of the Peace.
24 William Hubert Higgins, Ethel May Spriggs, at Framingham, by Rev. Raymond J. Fleming.
31 Douglas Prowse Atkinson. Ruth Alma Wilbur, at Wayland, by Rev. William J. Kelly.
September
16 William Francis Curley, Jr., Kathryn Anna Graham, at Cambridge, by Rev. Michael J. Manning.
21 Bror Joseph Janson, Anna Linnea Ferner, at Boston, by Rev. A. W. Tundstof.
October
11 Lawrence Otis Atwell, Claramae Curtis, at Wayland, by Rev. Alfred L. O'Brien.
31 Elvin Edwin Hawes, Winifred Isabel Spruhen, at Na- tick, by Rev. Thomas E. Sweeney.
November
2 William Peter Lacroix, Emma Rousseau, at West Newton, by Rev. William T. A. O'Brien.
8 Arthur Bertrand Chapman, Edith Mae Bernson, at
44
Marblehead, by Rev. Warren L. Atherton.
27 Rudolph D. Perrott, Helen E. Farrell, at Wayland, by Rev. E. J. Vincent.
December
7 Douglas Allen Dutcher, Sarah Marie Snyder, at Way- land, by Rev. Alfred L. O'Brien.
23 3 Richard C. Raymond, Elizabeth Curtis at Wilton, N. H., by Rev. Albert L. Hill.
45
DEATHS
Registered in the Town of Wayland for Year 1929
Date Name
Y
Age M
D
January
13 Hansine Overson
78
7
28
18 Beatson
10 min.
24 Annie R. Dunham
65
11 13
February
2 Rose Annie Knowlton
89
4
4
6 Frederick C. Beane
62
4
26
16 Carter
8
March
4 Bertha G. Damon
28
2
26
4 Gertrude Graves Morrill
64
7 23
S Mary F. Moore
71
13 Agnes M. Porter
48
3 13
15 George Ware
63
25 Annie E. Brown
64
April
8 Charles William Whalen
20
22 Julia B. Dorsheimer
60
2
20
22 Ora Place
20
8
14
May
10 George S. Scott
63
27 Albert N. Georgette
33
29 John Gethar
13
4
9
30 Catherine J. Kelley
84
3
28
July
29 Mary L. Ames
78
3 7
46
29 Edwin A. McNear
65
31 Ralph Bent
75
8 26
August
23 Charles W. Janes
64
6 12
October
2 Charles E. Damon
77
11
6
11 Paine
5 1-2 hours
13 Emma J. Cartier
83
1 11
19 Mary A. Leary
77
.2
30 Anna Mellen Bennett
85
1 7
31 John Francis Malloy
62
6
3
November
20 Mary Louise Damon
73
7
8
20 Rettie B. Schmeltz
54
1 24
25 Annie Lillian Hiitt
25
· 6
7
28 Edith M. Ames
52
7
17
December
12 Thomas F. Mahoney
69
30 Edward F. Dorsheimer
64
DOG LICENSES
Males, 249 at $2.00
$498.00
Females, 77 at $5.00
385.00
Kennels, 2 at $25.00
50.00
Total, 328
$933.00
Fees deducted 328 at .20
65.60
$867.40
47
JURY LIST
Town of Wayland
1929
NAME ADDRESS OCCUPATION
Lewis M. Atwell, Pleasant Street, Farmer A. W. Atwood, Millbrook Road, Ice and Coal Dealer Harrington Barlow, Tower Hill, Architect Albert Bond, Pond Street, Shoemaker Philip Burbank, Sudbury Road, Advertising James K. Clement, Tower Hill, Cotton Broker Edward T. Damon, Pond Street, Farmer Arthur V. Deane, Leary Street, Electrician Arthur Heard Dudley, Harrison Street, Carpenter James Fox, Sherman Bridge Road, Farmer Cecil G. Furbish, Castle Gate, Clerk Lewis W. Grant, State Road West, Carpenter Howard Haines, Millbrook Pond, Carpenter Frederick G. Hammond, Loker Street, Janitor Rufus W. Hewitt, Pond Street, Salesman Alexander W. Holmes, Pond Street, Farmer Henry H. Holmes, Cochituate Road, Retired Waldo L. Lawrence, School Street, Farmer Leon C. Litchfield, State Road East, Farmer Edward F. Lee, State Road East, Farmer John E. Linnehan, Concord Road, Constable Harold H. Loker, Main Street, Accountant William C. Loring, State Road, Artist Albert B. Marchand, Plain Street, Grocer Arthur F. Marston, Harrison Street, Carpenter James C. McKay, Main Street, Blacksmith Wesley L. Mackenna, Cochituate Road, Farmer Josiah A. Morrill, Plain Street, Farmer
48
Alvin B. Neale, Main Street, Street Car Conductor George Nolan, Old Connecticut Path, Farmer Robert B. Parker, Jr., Lincoln Road, Farmer Henry W. Patterson, Glezen Lane, Editor Peter Ploss, Plain Street, Tag Maker William Read, Glezen Lane, Insurance Everett W. Small, Concord Road, Builder
49
SELECTMEN'S REPORT
All regular appointments have been made as required by law. A list of these will be found at the beginning of the Town Report. In addition vacancies have been filled on the following boards in conjunction with the remaining members of such boards: Trustees of the Public Library -James R. Martin in place of George C. Bogren resigned ; Cemetery Commissioners-Howard W. Parmenter in place of Charles L. Fullick resigned; Park Commissioners- Francis R. Gladu to fill vacancy due to a tie vote in the election. Harry W. Craig has been appointed Chief of Police for the balance of the year to fill the vacancy caused by the death of Edward F. Dorsheimer. The Board wishes to express its appreciation of the long, faithful and efficient service of Mr. Dorsheimer. His death is a real loss to the town.
In response to a request from the Governor the fol- lowing Highway Safety Committee has been appointed : Frank I. Cooper, Harry W. Craig, Arthur H. Dudley, A. Le Croix, William C. Loring, Thomas McManus and Wil- liam J. Scotland.
At the last annual town meeting the sum of $1000 was appropriated for painting and repairing the Town Hall. Bids for the painting (two coats) ranged from $887 to $1960. The contract was awarded to the lowest bidder, Richard B. Johnson of Cochituate, and the work has been satisfactorily completed. The following addi- tional improvements and repairs have been made: Town water has been installed. The gutters have been repaired and replaced where necessary. The fire escape stairway has been strengthened. The sink in the firemen's room and in the small room upstairs which formerly drained upon the surface of the ground, have been connected with the sewer. The Town is indebted to Mr. J. C. Massie for
50
the installation at his own expense of a drinking fountain in the main hall.
A signal system, approved by the State, has been purchased and installed at Post Office Corner, Cochituate. The appropriation was $500. The total cost of the sys- tem, including installation was $432.79, made up as fol- lows: signals-$160; automatic control and flash-$140; pipe for posts-$33.89 ; installation including electric wir- ing-$98.90.
The sidewalk on the northerly side of Pond Street, Cochituate, has been extended toward School Street a distance of approximately 1200 feet. The base of the sidewalk was constructed by the Town Highway Depart- ment and the surface by the lowest bidder, Warren Bros. Co. of Cambridge. The appropriation was $1800. The total amount spent was $1727.60, made up as follows: Highway Department-$707.03; Warren Bros. Co .--- $972.32; Rowland H. Barnes (survey)-$48.25.
The sum of $6000 was appropriated at the last an- nual town meeting for the relocation and reconstruction of Concord Road, with the understanding that the State and County would each contribute a like amount. The work as at first laid out by the Engineer covered a piece of road from the railroad track to a point approximately 800 feet beyond Plain Street and the contract was let to Cerulli & Sons for $15,306.15. A supplementary con- tract was entered into for the completion of the road in front of the Town Hall. This brought the total cost up to $18,418.78, making an excess of $418.78 above the appro- priation. The state will take care of this excess.
An additional sum of $4500 was appropriated at the last annual town meeting for the erection of the Highway Equipment building. This, with the balance of $5,071.11 remaining from the last appropriation, made available a sum of $9,571.11. The services of Mr. Gilbert Small of J. R. Worcester & Co. were engaged as architect and en- gineer and bids were called for. As the lowest of the ten bids received was $10,500.00, a sum in excess of the money available, the specifications were altered and new bids called for. The bid of the Maffei Sand and Gravel Co., amounting to $7,237.59, was accepted. Separate con- tracts were made with J. C. Massie for the plumbing and heating, with Martin Holmes for the electric wiring and
51
with the Overhead Door Co. for the doors. Work was begun in July and the building is now finished. A state- ment of cost follows: General Contract-$7,237.59; Heating and Plumbing-$782.00; Electric Wiring-$197 .- 55; Doors-$945.00; Hardware and Paint-$74.70; Elec- tric Service Cable-$24.60; Water Connection-$23.10; Services of Architect-$236.57.
The following transfers have been made from the Reserve Fund: Tax Collector's Salary-$20; Certifica- tion of Notes-$18.00; Moth Extermination-$30.46; Sealer of Weights and Measures-$16.45 ; Board of Health -$116.92; Interest-$584.50; Insurance-$133.85; Total -$920.18.
The Board requested the State Auditors last spring to make an audit of the Town accounts. The work was done last fall and the report of the auditors is printed in full in another part of this town report. The Board has now, acting in conjunction with the Water Board, asked the State for a special audit of the accounts of that de- partment and for assistance in establishing an up-to-date system of bookkeeping.
SIDNEY LOKER RICHARD AMES J. FRED WHEELER
Selectmen
52
REPORT OF HOSPITAL COMMITTEE
At the annual town meeting held March 7, 1928, it was voted that the Moderator appoint a Committee of five to report on what action the town should take in re- gard to the bequest from Jonathan M. Parmenter for the establishment of a hospital.
The Committee has conducted a thorough investiga- tion, visiting several hospitals and has also caused a sur- vey to be made by the State Department of Public Health as to the need of a hospital in the Town of Wayland, and report that a hospital in Wayland might be desirable un- der certain conditions :
1. If the patronage would be sufficient to justify the investment.
2. If it could give equal or better service than is now being given in hospitals in surrounding towns, at a saving to the patients.
3. If it could be operated without a large deficit.
The survey made by the State Department of Public Health indicates that an average of 144 persons per year were hospitalized during the last three years; and sta- tistics show that the average stay is from 12 to 14 days per patient. This would mean a daily average of from six to seven patients for a population of 2447, or an av- erage of about three per thousand. These figures are based on the assumption that everyone requiring hospi- talization would patronize the local hospital. The Emer- son Hospital at Concord for the year 1927 had 440 pa- tients from Concord with a population of about 8,000. The average stay was 10 2-5 days or a daily average of from 12 to 13 patients, or 1.6 per thousand. Marblehead with a population of about 10,000 has an average of 14 patients, or 1.4 per thousand. The Cable Hospital at Ipswich serving a population varying from 10,000 in the winter to 20,000 in the summer has an average of 17 pa-
53
·
tients, or 1.1 per thousand. The towns of Shelburne and Buckland have an average of 3.55 patients in local hospi- tal serving a population of 3100, or 1.2 per thousand.
It appears from the actual experience of these four communities where the conditions are reasonably com- parable with our own that less than two patients, prob- ably not more than one and one-half for each 1000 of pop- ulation is a fair average to expect. For the present pop- ulation of Wayland that would mean an average of three to four patients. Because of the existing hospitals, we could not expect to draw from surrounding towns to any appreciable extent, excepting possibly from Sudbury, and here we would compete with Framingham, Marlboro and Concord.
A very complete investigation of the subject was made recently by a committee of Wellesley citizens, and their report has been given us. It shows very conclusive- ly by figures gathered from a number of excellent hospi- tals that large hospitals consistently serve at lower cost per patient than medium sized ones, and these in turn lower than hospitals smaller still. Although some funds were already available for a hospital in Wellesley, their decision has been that they will get better and cheaper service from the new Newton Hospital than from one that they might establish in Wellesley, and the factor of dis- tance is quite outweighed in their judgment.
We are advised by the State Board and by the man- agers of the hospitals which we have visited that the smallest size that can expect to give reasonably good service without exhorbitant cost, is a hospital of 25 beds. They estimate that such a hospital could be built at a cost of something between $100,000 and $150,000, and that the yearly cost of maintaining it would be approximately $46,000. We learn that even a hospital of 50 beds cannot afford to keep their own X-ray man or their own labora- tory technicians so that there is a delay and extra expense in getting these aids in diagnosis. We are also told that doctors like to avoid sending patients to a hospital that has no resident physician.
Your Committe is of the unanimous opinion :
1. That we could not establish a hospital that would give comparable service with that now given by hospitals in surrounding towns without the cost per patient being
54
exhorbitant, or operating at a deficit, which would have to be met by the taxpayers of the Town.
2. All the cases needing hospitalization in Wayland could be cared for adequately in a ten-bed hospital.
3. The cost of hospital maintenance is such that a ten-bed hospital is not feasible.
4. At the present time the people of Wayland are receiving hospitalization in nearby towns and the need of additional accommodations is not serious.
We therefore recommend : I. That Wayland should not undertake to maintain a local hospital until the population warrants the estab- lishment of one with 20 to 25 beds, and that even then a new investigation should be made to consider all condi- tions that might then exist.
II. That because the Parmenter Fund cannot be in- vested to best advantage if the trustees must be prepared at any time to convert it into cash, the trustees should be requested to postpone action for a definite term, say five or ten years, at the end of which the question should be considered afresh. At the end of five years the fund may be expected to amount to $325,000 or $350,000; at the end of ten years, $425,000 to $450,000. With a large endow- ment even a hospital of moderate size may be able to give excellent results both in service and in cost to the patients.
Respectfully submitted,
ERNEST E. SPARKS, Chairman EDMUND H. SEARS RICHARD AMES LLEWELLYN MILLS WILLIAM J. SCOTLAND
55
REPORT OF SPECIAL WATER COMMITTEE
The Committe appointed at the last annual town meeting for the extension of the water system in the north end of the Town reports as follows :
The water mains have been extended in accordance with Articles 23, 24 and 25 in the warrant for the last annual town meeting. The cost was as follows:
Contract with the Ducey Co. of Framingham $45,000.00 Extras
1,717.01
Salary of Town Inspector (Harry R. Craig) 825.00
Expenses of Town Inspector (Harry R. Craig) 3.00
Total
$47,545.01
GEORGE A. HILL, Chairman
WALTER S. BIGWOOD
JAMES J. BOLTON
ALFRED C. DAMON
WALTER C. SMITH
SIDNEY LOKER
RICHARD AMES
J. FRED WHEELER
Special Water Committee
56
STATE AUDIT
To the Board of Selectmen
Mr. Richard Ames, Chairman Wayland, Massachusetts
Gentlemen:
I submit herewith my report of an audit of the accounts of the town of Wayland for the period from January 1, 1928 to March 31, 1929, 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 Accountant 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:
In accordance with your instructions, I have made an audit of the books and accounts of the town of Wayland for the period from January 1, 1928 to March 31, 1929, and report thereon as follows :
The financial transactions of the town, as recorded in the books of the several departments receiving or dis- bursing money for the town, were examined and checked with the books of the town accountant.
The books and accounts of the town accountant were examined and checked with the treasurer's books and with the records in the several departments collecting money for the town.
57
The appropriations and transfers, as entered in the ledger, were checked to the town clerk's records of ap- propriations and transfers authorized by the town.
The receipts as shown on the accountant's books were checked with the records of the treasurer, and the payments were compared with the warrants authorizing the treasurer to disburse town funds.
The ledger accounts were analyzed, adjusting entries were made, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town as of March 31, 1929. For the assistance of . the new town accountant, new ledger accounts were writ- ten for the period from January 1 to March 31, 1929.
In checking bills and vouchers to the treasurer's warrants it was found that in many instances bills of the public welfare department, instead of being rendered in detail, showed a lump sum for groceries furnished over a period from one week to a month.
Charges against the income of the various poor trust funds were supported only by memoranda having no dates or approval signatures.
At the close of 1928 there were unpaid bills in excess of $1400. The practice of incurring expenses greater than the amount provided by appropriation should be discon- tinued, since in reality it creates an overdraft, which is contrary to the provisions of Section 31, Chapter 44, General Laws, which states:
No department of any city or town. except Boston, shall incur liability in excess of the appropriation made for the use of such department, except in cases of extreme emergency involving the health or safety of persons or property, and then only by a vote in a city of two-thirds of the members of the city coun- cil, and in a town by a vote of two-thirds of the selectmen.
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