Official reports of the town of Wayland 1929-1930, Part 4

Author: Wayland (Mass.)
Publication date: 1929
Publisher: Printed at the Middlesex Freeman Office
Number of Pages: 468


USA > Massachusetts > Middlesex County > Wayland > Official reports of the town of Wayland 1929-1930 > Part 4


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The proceeds of the sale of cemetery lots and graves should be appropriated soley for such cemetery purposes as are provided by Section 15, Chapter 114, General Laws. An account covering such sales for the year 1928 has been set up in the general ledger, and the proceeds of fu- ture sales should be treated in a similar manner.


It was noticed that transfers from the reserve fund


58


have been made by the selectmen instead of by the finance committee, as provided by Section 6, Chapter 40, General Laws.


The books and accounts of the town treasurer were examined and checked. The recorded receipts were ana- lyzed and compared with the records in the several de- partments collecting money for the town and with the other sources from which money was paid into the town treasury. The bank balances were reconciled with state- ments furnished by the Natick Trust Company, and a certificate of deposit, issued by the same bank, was ex- amined.


The amounts on many of the treasurer's warrants had been altered, so that it was impossible to tell what was actually approved by the selectmen. Bills and pay- rolls should be submitted to the accountant before the time of preparing the warrant, so that such changes will be unnecessary.


The books and accounts of the tax collector covering the tax levies and moth assessments for 1926, 1927, and 1928 were examined and checked in detail.


The payments to the treasurer were checked to the treasurer's cash book. The abatements, as recorded, were checked to the assessor's record of abatements granted, and the outstanding accounts were listed and proved to the respective ledger accounts.


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


It was noted that in each of the above levies abate- ments had been granted by the assessors which did not appear on the accountant's ledger. The assessors should exercise due care in reporting all abatements and in fur- nishing notice of warrants for additional commitments of taxes to the accountant, in order that the general ledger may show the true state of each tax levy at all times.


The tax title deeds were examined and listed.


The town clerk's record of town licenses, together with the records of hunting and fishing and of dog li- censes, were examined, the payments to the town treasur- er being compared with the treasurer's cash book and the


59


payments to the State and county, respectively, being verified with the receipts on file.


The accounts of the water department were examined and checked in detail from April 3, 1926, the date of the previous audit, to March 31, 1929.


The water register was analyzed and the payments to the treasurer were compared with the treasurer's and the accountant's records. A list of outstanding water accounts was drawn off and verification notices were mailed to various persons shown on the books as owing money for water rates.


Considerable difficulty was experienced in analyzing the water register which took a much longer time than would have been required with the more modern form of commitment sheets which it is hoped the water com- missioners will adopt in the future.


It was noted that one of the water commissioners makes the charges, sends out the water bills, and also makes the collections. This practice is contrary to sound business and accounting principles, since the billing and collecting should not be the duties of the same official. It is recommended that consideration be given to the mat- ter of committing all water charges for collection to a specially appointed collector of water bills. The town accountant should be notified of all commitments made, and abatements should be authorized by the water com- missioners in writing, notification being sent to the water collector and to the accountant.


During the period from April 3, 1926 to March 31, 1929, it was found that charges amounting to over $8,500 had not been reported to the accountant, an adjusting en- try being made to correct this discrepancy.


The water accounts receivable remaining uncollected on March 31, 1929, amounted to $7,656.84. Such of these accounts as are uncollectible should be abated by the water commissioners, and an earnest endeavor made to collect the balance at the earliest possible date.


The accounts of all other departments collecting money for the town were examined and reconciled with the treasurer's and the accountant's books.


The surety bonds of the treasurer, town clerk, and the tax collector for the 1928 tax levy, for the faithful


60


performance of their duties, were examined and found to be in proper form. The surety bonds of the water collector and of the tax collector for the 1927 tax levy were not on file.


The town debt, revenue loans, and interest were verified, and the payments were checked with the amounts falling due and with the cancelled bonds, notes, and cou- pons on file.


The securities and savings bank books representing the investments of the various trust funds were examined and listed. The income was proved and the recorded disbursements were verified.


In addition to the balance sheet there are appended to these report tables showing a reconciliation of the treasurer's and the tax collector's cash, summaries of the tax, assessment, and trust fund accounts, together with tables relative to the water department accounts receiv- able.


For the courtesies extended by the various town of- ficials during the progress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation. Repectfully submitted,


EDW. H. FENTON


Chief Accountant


!


RECONCILIATION OF TREASURER'S CASH


Balance January 1, 1928,


$22,760.09 271,294.69


Receipts 1928


-$294,054.78


Payments 1928,


$292,376.03


Balance December 31, 1928,


1,678.75


$294,054.78


Balance January 1, 1929,


$1,678.75


Receipts Jan. 1 to Mar. 31, 1929 : Per cash book


55,885.87


Not previously entered : Interest on deposits


16.88


$57,581.50


61


Payments Jan. 1 to Mar. 31, 1929 $28,652.07


Balance March 31, 1929 :


Natick Trust Company : General Account $965.32 Natick Trust Company : Tax Account 10,320.32


Certif. of Deposit


No. 107, Natick Trust Company 17,643.59


28,929.43


$57,581.50


NATICK TRUST COMPANY General Account


Balance March 30, 1929, per state- ment $ 1,771.51


Due town account check No 37307 cashed by bank, payment stopped 2.50


$ 1,774.01


Balance March 30, 1929, per check


book


$


957.10


Interest on deposit March 9, 1929, not previously entered 8.22


Outstanding checks March


30,


1929, per list


808.69


$ 1,774.01


NATICK TRUST COMPANY Taxes - 1928 Account


Balance March 30, 1929, per state- ment


$10,320.52


Balance March 30, 1929, per check book $10,311.86


Interest on deposit, March 9, 1929,


not previously entered


8.66


$10,320.52


RECONCILIATION OF COLLECTOR'S CASH Cash book balances March 31, 1929: Taxes 1926, $2.00


62


Taxes 1927,


242.37


Taxes 1928,


478.91


Moth 1927,


1.00


Moth 1928,


2.50


Interest-taxes 1927,


22.62


Interest-taxes 1928,


11.50


Costs-taxes 1927,


4.23


Costs-taxes 1928,


2.52


Interest on deposits,


44.41


$812.06


Balance March 31, 1929:


Cash in office (verified) $314.12


Balance in Natick Trust Company 496.03


$810.15


Due from collector


March 31, 1929 1.91


$812.06


NATICK TRUST COMPANY


Balance March 31, 1929 per state- ment


$529.81


Balance March 31, 1929, per check Book


$496.03


Outstanding check March 30, 1929


33.78


$529.81


TAXES-1926


Commitment per


. warrant $125.735.15


Additional commit- ment


22.86


$125,758.01


Moth 1926 credited as Taxes 1926 Refunds :


74.00


1927,


$5.02


1928,


6.87


11.89


63


12.12 $125,856.02


Payments to treasurer :


1926.


$80.965.33


1927,


29,715.33


1928,


12,480.62


$123,161.28


Abatements :


1926,


$398.64


1927,


105.91


1928.


278.41


782.96


Tax titles,


1,355.18


Outstanding December 31, 1928.


556.60


$125,856.02


Outstanding January 21, 1929 $556.60


Adjustments :


Commitment list in excess of warrant 18.00


Abatements and re-assessments, 110.94


Moth 1926 reported as taxes 1926. 20.00


Overpayments (to be refunded), 82.18


Tax titles reported in error,


198.84


$986.56


Payments to treasurer January 1 to March 31, 1929,


$616.40


Adjustments : Abatements not previously reported,


147.48


Taxes 1926 credited as costs- taxes 1926


3.38


Taxes 1926 reported as taxes 1927 19.71


Outstanding March 31, 1929, per list, 197.59


Cash on hand March 31, 1929, 2.00


$986.56


TAXES-1927


Commitment per warrant,


$115,356.46


Additional commitment,


61.57


$115,418.03


64


Duplicate abatements,


Refunds, 48.15


Moth 1927 credited as taxes 1927, 64.75 Duplicate abatements, 119.34


$115,650.27


Payments to treasurer :


1927,


$74,209.41


1928,


21,556.45


$95,765.86


Abatements:


1927,


$340.61


1928,


253.04


593.65


Tax titles


985.34


Outstanding December 31, 1928,


18,305.42


$115,650.27


Outstanding January 1, 1929,


$18,305.42


Adjustments :


Abatements and re-assessments, 282.89


Taxes 1926 reported as taxes 1927 1971


Moth 1927 reported as taxes 1927, 9.50


Interest-taxes 1926 reported as taxes 1927, 1.12


Abatement after payment


(adjusted) 37.57


Abatement after payment (to be refunded) 4.42


Payments after abatements (to be refunded) 39.78


Over payments (to be funded) 19.37


$18,719.78


Payments to treasurer January 1 to March 31, 1929, $5,916.48


Adjustments: Abatements not previously reported,


204.43


Tax titles not credited.


75.05


65


Outstanding March 31, 1929, per list,


12,281.45


Cash on hand March 31, 1929 (verified) 242.37


$18,719.78


TAXES-1928


Commitment per warrant,


$111,853.76


Additional commitment,


46.00


Refunds,


$111,899.76 19.03


$111,918.79


Payments to treasurer 1928, $69,085.91


Abatements,


179.28


Tax titles,


1,234.57


Outsanding December 31, 1928


41.419.03


$111,918.79


Outstanding January 1, 1929 $41,419.03


Adjustments :


Abatement and re-assessments. 88.20


Commitment list in excess of warrant,


50.40


Tax titles reported in error, 91.10


Overpayments (to be refunded). 13.84


$41,662.57


Payments to treasurer January 1 to March 31, 1929, $10,171.68


Adjustment:


Abatements not reported, 119.07


Outstanding March 31, 1929, per list


30,892.91


Cash on hand March 31, 1929 (verified) 478.91


$41,662.57


MOTH ASSESSMENTS-1926


Commitment,


$390.75


Payments to treasurer: 1926, $173.50


66


1927, 85.75


1928, 37.50


$296.75


Moth 1926 credited as taxes 1926, 74.00


Tax title, 2.00


Outstanding December 31, 1928, 18.00


$390.75


Outstanding January 1, 1929, $18.00


Adjustments :


Moth 1927 reported as moth 1926 .75


Tax title reported in error 2.00


$20.75


Adjustment:


Moth 1926 reported as taxes 1926, $20.00


Outstanding March 31, 1929, per list, .75


$20.75


MOTH ASSESSMENTS-1927


Commitment, $391.25


Payments to treasurer :


1927,


$174.00


1928, 54.25


$228.25


Moth 1927 reported as taxes 1927,


64.75


Outstanding December 31, 1928 98.25


$391.25


Outstanding January 1, 1929,


$98.25


Payments to treasurer January 1 to March 31, 1929, $23.50


Adjustments :


Moth 1927 reported as moth 1926, .75


Moth 1927 reported as taxes 1927, 9.50


Tax titles not previously reported, 5.00 Outstanding March 31, 1929, per list, 58.50 Cash on hand March 31, 1929 (verified) 1.00


$98.25


67


MOTH ASSESSMENTS-1928


Commitment, $388.25


Payments to treasurer 1928 $228.50


Outstanding December 31, 1928, $159.75


$388.25


Outstanding January 1, 1929


$159.75


Payments to treasurer January 1 to March 31, 1929, $42.50


Adjustments:


Tax titles, not previously reported, 5.00 Outstanding March 31, 1929, per list, 109.75 Cash on hand March 31, 1929 (verified) 2.50


$159.75


INTEREST-TAXES 1926


Collections,


$2,717.26


Interest taxes 1927 reported as interest- taxes 1926, .09


Overpayments, 7.68


$2,725.03


Payments to treasurer:


1926,


$106.58


1927.


1,113.03


1928, 1,408.99


1929 to March 31 95.19


$2,723.79


Interest-taxes 1926 reported as interest taxes 1927, .12


Adjustment:


Interest-taxes 1926 reported as taxes 1927 1.12


$2,725.03


INTEREST-TAXES 1927


Collections,


$1,358.77


Interest-taxes 1926 reported as interest-


taxes 1927, .12


.92


Overpayments,


$1,359.81


68


Payments to treasurer :


1927, $72.72


1928, 735.66


1929, to March 31,


528.72


$1,337.10


Interest-taxes 1927 reported as interest-taxes 1926 .09


Cashon hand March 31, 1929 (verified) 22.62


$1,359.81


INTEREST-TAXES 1928


Collections,


$174.53


Payments to treasurer:


1928,


$35.17


1929 to March 31, 127.86


$163.50


Cashon hand March 31, 1929 (verified) 11.50


$174.53


WATER ACCOUNTS RECEIVABLE


Cash on hand April 4, 1926, per previous audit, $204.50


Outstanding April 4, 1926, per


previous audit,


1,801.00


$2,005.50


Charges :


1926, April 4 to December 31,


$3,995.50


1927, 8,563.46


1928, 9,355.93


21,914.89


Overpayments to collector,


14.00


$23,934.39


Payments to treasurer : 1926, April 4 to December 31,


1927,


$2,600.00 6,272.29


69


1928,


8,611.25


$17,483.54


Abatements :


1926, April 4 to Dec. 31 $18.50


1927. 51.00


1928, 24.50


94.00


Outstanding December 31, 1928,


6,356.85


$23,934.39


Outstanding January 1, 1929, $6,356.85 Charges January 1 to March 31, 1929,


2,741.00


Adjustments:


Overpayments to collector (to be refunded) 2.50


Overpayments to treasurer (to be adjusted) 5.54


Interest on bank deposit,


April 4, 1926 to March 31, 1929 26.60


Collections not identified with register collections 11.50


Cash over 31.01


$9,175.00


Payments to treasurer January 1 to March 31, 1929 $1,441.61


Abatements January 1 to March 31, 1929 26.00


Outstanding March 31, 1929, per list 5,769.99


Cash on hand March 31, 1929 (verified) 1,937.40


$9,175.00


CHARITY FUNDS


Securities Par Value Total


On hand at beginning of year 1928


$4.300.00 $4,300.00


On hand at end of year 1928


$4,300.00 $4,300.00


On hand March 31, 1929


$4,300.00


$4,300.00


70


Receipts


Income


Income


$175.25 Transferred to town $175.25 January 1 to March 31, 1929 $ 20.00 Transferred to town $ 20.00 LIBRARY FUNDS


Securities


Savings Par


Deposits Value Total


On hand at beginning of year 1928,


$1,069.74 $25,800.00 $26,869.74


On hand at end of year 1928,


$1,534.24 $25,500.00 $27,034.24


On hand March 31,


1929,


$1,534.24 $25,500.00 $27,034.24 1928


Receipts


Sale of securities (par value)


$1,300.00


Income 1,196.74


Payments Purchase of securi-


ties (par value) $1,000.00 Added to savings deposits 464.50


Premium on securi- ties purchased 6.70


Accrued interest on securities pur-


chased 7.78


Transferred to town 1,017.76


$2,496.74 January 1 to March 31, 1929


$2,496.74


Income 1


$245.00 Transferred to town $245.00


CEMETERY PERPETUAL CARE FUNDS


Savings Securities Bank Par


Deposits Value Total


On hand at beginning of year 1928, $300.00 $8,450.00 $8,750.00


On hand at end of year 1928 $750.00 $8,600.00 $9,350.00


On hand March 31, 1929 $850.00 $8,600.00 $9,450.00


71


1928 Payments


1928


Receipts


Payments Purchase of securi-


Sale of securities


(par value) $3,350.00


ties (par value) $3,500.00 Added to savings deposits 450.00


Discount on securi- ties purchased 73.80


Income 443.29


Bequests


600.00


Premiums on secu- rities purchased 500.00


Accrued interest on securities pur-


chased


56.61


Transferred to town 355.48


$4,467.09 January 1 to March 31, 1929


$4,467.09


Added to savings


Bequest


$100.00


deposits $100.00


J. M. PARMENTER CEMETERY PERPETUAL CARE FUND


Savings Securities Deposits Value Total


Bank Par


On hand at beginning of year 1928 $48.50 $5,000.00 $5,048.00


On hand at end of year 1928 $48.50 $5,000.00 $5,048.50


On hand March 31, 1929 $48.50 $5,000.00 $5,048.50 Payments


Receipts


1928


Income $266.08 Transferred to town $226.08


72


TOWN OF WAYLAND Balance Sheet - March 31, 1929 GENERAL ACCOUNTS


Assets


Cash :


In bank, $11,285.84


Certificate of Deposit, 17,643.59


$28,929.43


Liablities


Temporary Loans: In Anticipation of Revenue of 1928, $30,000.00 In Anticipation of Revenue of 1929, 17,000.00


$47,000.00


Accounts Receivable : Taxes :


Levy of 1926, $199.59


Levy of 1927, 12,523.82


Levy of 1928, 31,371.82


Overpayments :


Taxes 1926, $82.18


Taxes 1927, 63.57


Taxes 1928, 13.84


159.59


44,095.23


Sales of Cemetery Lost and Graves,


353.00


Tax Title Deposits, 25.00


Tax Collector's Fees,


29.54


Moth 1927, 59.50


Moth 1928, 112.25


172.50


4


Poor,


$20.00


Tax Titles,


3,371.17


Library,


39.19


73


Special Assessments :


Moth 1926, $.75


Water Department-Available Surplus, Trust Funds Income :


2,410.57


Departmental: State Aid, 637.64


Water Rates and Connections, 7,656.84


Revenue 1929 (Appropriations) ,


$153,814.89


Less Estimated Receipts


Collected,


2,855.92


74


150,958.97


Overlays-Reserved for Abatement of


Taxes :


Levy of 1926,


$50.11


Levy of 1927,


415.66


Levy of 1928,


494.93


Old Connecticut Path,


11,500.00


Concord Road,


2,356.41


30,856.41


Cemetery,


1,120.43


1,179.62


Unexpended Appropriation


Balance


129,178.80


Water Main Extensions:


Sheman Bridge and Lincoln


Road,


$17,000.00


Old Connecticut Path,


11,500.00


Concord Road,


23,000.00


51,500.00


Loans Authorized : Water Main Extentions: Sherman Bridge and Lincoln Road, $17,000.00


Reserve Fund-Overlay Surplus,


960.70


961.89


Revenue reserved until collected :


Special Assess-


ment


$


172.50


Tax Title,


3,371.17


Departmental,


637.64


Water,


7,656.84


11,838.15


Surplus


21,081.33


$266,678.19


$266,678.19


DEBT ACCOUNT


Net Funded or Fixed Debt,


$21,000.00


Public Welfare Loan, $2,500.00


Cochituate Schoolhouse Loan, 2,000.00 Cochituate Schoolhouse Ad- dition Loan, 16,000.00


Water Main Extension Loan, 500.00


$21,000.00


75


Assets


Trust Funds-Cash and


Securities,


$45,832.74


Liabilities


Charity Funds :


Donation Fund, $1,300.00


Allen Fund,


$1,000.00


Loker Fund,


2,000.00


$4,300.00


Library Funds :


Ella E. Draper


Fund,


$500.00


James Draper


Fund,


500.00


$21,000.00


TRUST ACCOUNTS


Grace Campbell


Draper Fund 1,000.00 James Sumner Draper Fund 5,020.00 Sarah Webster Heard Fund 3,115.74


Jonathan M. Par- menter Fund 10,003.13 Ada H. Welling- ton Fund 500.00


Lydia Maria


Child Fund 100.00


Cynthia G.


Roby Fund 3,292.00


Harriet Couburn


Damon Fund 3,003.37


27,034.24


Jonathan M. Parmenter Cemetery Perpetual Care Fund, 5,048.50


Cemetery Perpetual Care Funds, 9,450.00


$45,832.74


$45,832.74


76


REPORT OF TOWN ACCOUNTANT, 1929


To the Honorable Board of Selectmen:


Gentlemen-In compliance with the provisions of Chapter 41 of the General Laws and Amendments thereof, [ herewith submit the following report of the Account- ant's Department :


Cash Bal., Jan. 1, 1929


Receipts, 1929


$


1,678.75


329,903.08


$331,581.83


Expenditures, 1929


$328,796.38


Cash Bal., Dec. 31, 1929


2,785.45


-$331,581.83


RECEIPTS ITEMIZED Taxes


Taxes, 1926


$ 648.97


Taxes, 1927


15,270.82


Taxes, 1928


27,237.67


Taxes, 1929


77,023.12


Taxes, 1929, Excise Motor Vehicle


6,018.02


$126,198.60


Tax Titles


1,787.60


Tax Collector's Fees


180.36


State and County


Income Taxes from State $ 20,099.34


Nat. Bank Taxes from State 259.05


Trust Co. Taxes from State 210.86


Corporation Taxes from State 2,232.48


Dog Licenses, Refund from County 796.97


$ 23,598.70


Licenses and Permits


Buses Victuallers


$ 140.00


75.00


77


Sale of Second-hand Cars


25.00


Sunday Permits


15.50


Peddlers' Licenses


10.00


Alcohol Licenses


8.00


5.00


Gasoline Licenses Milk Licenses


4.50


Oleo Licenses


1,00


Butchering Licenses


1.00


285.00


Fines


Court Fines


$ 1,194.60


Library Fines


71.37


$


1,265.97


Inspection


Weights and Measures


$ 48.53


General Government


Town Hall, Rent


$ 10.00


Police Department-Telephone Tolls


20.90


Fire Dept. Bal. on casks returned $ Sale of Copper and Zinc


5.04


Sale of Wagon


15.00


$


23.52


Moth Extermination Department


Wayland Grain Co.


$ 9.50


James Lee


24.00


Marda H. Solomon


10.00


J. Sidney Stone


5.00


Gerald Henderson


12.00


S. Russell


3.00


State Treasurer


25.00


88.50


Highway Department


Sale of drums


$ 60.00


State Treas. for Oiling Roads


2,000.00


County Treas. for Oiling Roads


2,000.00


Work on Edgewood Road


31.25


Public Welfare: Town of Wellesley Veterans' Exemption from State Treasurer $ 16.40


$


4,091.25


142.00


78


-


3.48


Burial of Indigent Soldiers and Sailors from State Treas. State Aid from State Treas.


87.64 552.00 $ 656.04


Concord Road Relocation and Construction


From State Treasurer


$4,656.08


From County Treasurer


4,656.08 -$ 9,312.16


Schools


Poor Fund


$ 8.00


Sale of Bus Tickets


18.00


Telephone Tolls


4.22


Cash for Damages


2.36


Vocational Education from State Treasurer


122.50


Tuition of State Wards from State Treasurer


363.49


-$ 518.57


Water-main Extensions : Con- cord, Sherman Bridge, and Lin-


coln Roads, and Old Connecticut


Path. Harvard Trust Co., Bal.


J. M. Parmenter Fund


$17,643.59


Harvard Trust Co. Interest


J. M. Parmenter Fund


203.88


-$ 17,847.47


Water Department


Water Bill-Receipts


10,241.61


Cemetery Department


Sale of Graves


150.00


Interest


On Deposits


$ 233.92


On 1926 Taxes


98.62


On 1927 Taxes


1,559.38


On 1928 Taxes


830.31


On 1929 Taxes


51.09


On Tax Titles


96.71


2,870.03 -$


79


On Trust Funds Library Cemetery Poor


$1,402.46 701.05 175.25 $ 2,278.76


Trust Funds. Principal


Cynthia G. Roby, Library Fund


$3,000.00


Jonathan M. Parmenter, Library Fund 1,000.00


Newell Heard,


Cemetery Perpetual Care Bequest


100.00


Cecil I. Flint,


Cemetery Perpetual Care Bequest


125.00


Robert Erwin,


Cemetery Perpetual Care Bequest


150.00


Sundry Cemetery


Perpetual Care Funds


1,000.00


$ 5,375.00


Loans


Anticipation of Revenue


$92,000.00


Water-main Extensions


26,700.00


Anticipation of Reimbursement 4,000.00


$122,700.00


Unclassified


Advertising


$31.25


Tax Titles Costs


99.03


Postage


.52


Robinson & Jones,


Refund Welfare Department


20.75


James W. Brine,


Refund Park Department


7.95


Simplex Wire & Cable Co.,


Refund Highway Department Equipment Building


24.60


Standard Oil Co.,


3.63


Refund Fire Department


24.78


Overpayment on Taxes


-$ 212.51


Total Receipts


$329,903.08


80


EXPENDITURES ITEMIZED General Government


Moderator


Salary


$ 10.00


Selectmen


Salaries


$500.00


Expenses


13.20


Notices of Meetings


20.56


533.76


Accountant


Salary


$500.00


Expenses


99.26


$ 599.26


Treasurer


Salary


$750.00


Expenses


100.00


-$


850.00


Tax Collector


Salary


$1,282.59


Expenses


236.54


Recording Tax Titles


17.18


Refunds of Overpayments of Taxes


83.11


Collector's Fees


178.48


Refund of Interest


7.59


-$


1,805.49


Assessors


Salaries


$1,776.00


Auto Hire


221.00


Expenses


107.20


-$


2,104.20


Clerk


Salary


$200.00


Recording Fees


91.00


Expenses


48.03


$ 339.03


Elections and Registrations


Registrars


$100.00


Election Officers


108.00


81


Election Expenses


70.65


-$ 278.65


43.00


Certification of Notes Legal Department Legal Services and Advice Expenses


$450.00


11.13


$


461.13


Planning Board


Engineer-


Pond St. Sidewalk


$ 54.00


Junction at Mansion Inn


38.00


Junction at E. Plain and Main Sts.


25.00


Private Way at Schoolhouse,


Cochituate


58.50


Private Way, Pond and Da- S ts.


74.50


Preparation of Maps of Way- land


150.00


Shrubs and Labor


21.50


Mass. Fed. of Planning Bds.


15.00


Street Sign


25.80


$


462.30


Town Hall


Janitor


$240.00


Upkeep of Building


201.12


Electricity


22.15


Fuel


64.00


Water Installation


23.31


Janitor's Supplies


4.65


Labor


9.50


$


564.73


Town Hall Repairs


Painting


899.50


Carpenter Work


100.50


-$


1,000.00


Protection of Life and Property


Police Department Chief of Police


$1,825.00


Patrolmen


696.47


Auto Hire


23.00


82


Telephones Book and Express Traffic Standard (State Rd. and Cochituate Rd.) Expense Traffic Signal (Post Office Sq., Cochituate) Installation Electricity


123.85


3.75


40.00


432.79


14.58


3,159.44 $


Fire Department


Salaries


$515.00


Callmen


921.00


Gasoline, etc.


53.28


Trucks, Upkeep


107.10


Equipment and Tools


275.79


Fire Alarm System, Maintenance


216.11


Fire House and Wayland Room


Maintenance


79.12


Electricity


40.11


Fuel


195.80


Water Rates


7.00


Freight and Express


23.21


Book and Printing


7.25


-$


2,440.77


Moth Extermination


Superintendent


$1,440.00


Labor


40.00


Teaming Sprayer


80.00


Chemicals


149.26


Repairs on Sprayer


15.40


Gasoline


5.80


-$


1,730.46


Tree Warden


Warden


$155.00


Labor


125.00


Creosote and Paint


4.20


Tools


14.45


-$


298.65


Sealer of Weights and Measures


Salary


$ 75.00


Auto Hire


56.50


83


Seals, Dies, etc.


9.95


141.45


50.00


30.00


Health


Board of Health


Salaries


$175.00


Hospital Bills


366.00


Burning Dumps


11.07


Disposal of Dead Animals


12.00


Inspection of Animals


21.50


Auto Hire


54.00


Posting Quarantine


8.00


Death Returns


2.25


Cards, notices, postage, etc.


37.60


Telephone Tolls


4.50


$


691.92


District Nurse


1,000.00


Medical Inspection of Schools


150.00


Inspection of Animals


150.00


Highways


Highways and Bridges


Payroll


$3,880.68


Upkeep Trucks etc.


1,472.31


Oil, gas, etc.


465.50


Gravel, stone, patch, etc.


1,117.01


Materials bridge repair


99.72


Culvert, etc.


67.85


Hire of teams and digger


208.00


Storage (equipment)


90.00


New Equipment


288.13


Fuel


70.65


Water Connection (Equipment Building)


25.00


Mileage


101.86


Telephones and Stationery


38.80


Freight and Express


6.71


$


7,932.22


84


-$


Game Warden Salary Dog Officers Salaries


Highway Surveyor Salary


1,500.00


Ciling Higways


Payroll


$2,003.29


Materials


1,297.46


Trucks, etc., upkeep


232.33


Oil and Gasoline


285.76


Storage of Equipment


80.00


Rent of Gravel Pit


10.00


Truck Hire


42.25


Mileage


12.46


Telephones


4.20


-$


3,967.75


Oiling State and County Roads


Payroll


$4,092.55


Materials


3,047.03


Gasoline and Oil


494.35


Soft Coal


86.92


Truck, upkeep


125.85


Tools, etc.


46.21


Truck Hire


14.00


Storage of Equipment


20.00


Mileage


66.22


Telephones


4.05


Express


1.60


-$


7,998.78


Sidewalks


Payroll


$335.00


Materials


153.11


Tools




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