USA > Massachusetts > Middlesex County > Wayland > Official reports of the town of Wayland 1945-1947 > Part 27
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50.63
1,048.42
Cemetery P. C. Funds' Income
Labor
$588.75
Plants
6.00
Funds' Reserve Account
29.63
624.38
Parmenter Cemetery Fund's Income
Labor
$135.78
Plants
3.00
Funds' Reserve Account
6.75
145.53
Maturing Debt
Second National Bank of Boston 4,000.00
Total Financial 7,012.11
AGENCY
Federal
Bureau of Internal Revenue-Taxes
Deducted from Pay Rolls $14,705.25
State
Income Tax
$4,550.00
Parks & Reservations Tax 209.18
Municipal Audit 830.95
5,590.13
County
Maintenance-County San- atorium
$1,737.84
County Tax
9,447.44
Retirement System-Deduc-
tions from Pay Rolls 1,443.19
Dog Licenses
1,110.00
13,738.47
Miscellaneous
Collector's Fees $ 136.70
Mass. Hospital Service, Inc .- Dues deducted from
Pay Rolls 1,456.75
1,593.45
103
Trust Funds' Investments
Library re-investment $1,007.50
Cemetery P. C. Bequests
750.00
1,757.50
J. E. P. Sanderson Property Acct.
To Federal O.A.A.
$2,768.31
To State O.A.A. 2,556.06
5,324.37
Total Agency
42,709.17
REFUNDS
Taxes
1946 Polls
$ 6.00
1946 Motor Excise
6.37
1947 Polls
33.00
1947 Personal
25.20
1947 Real Estate
578.29
1947 Motor Excise
172.15
$821.01
County Retirement Deductions
26.26
Federal Tax Deductions
.34
Interest on Taxes
2.39
Collectors' Fees
.35
850.35
TOTAL EXPENDITURES
$415,762.99
104
Recapitulation --- 1947 Receipts
GENERAL REVENUE
Taxes, Assessments, Tax Titles
Interest
Licenses, Permits, Fees, Fines
$229,009.28 598.30 7,086.85
$236,694.43
GRANTS AND GIFTS
Federal A.D.C.
$ 2,942.01
Federal O.A.A.
26,099.48
State Income Taxes
29,409.01
Corporation Taxes
11,014.47
Gasoline Taxes
5,944.31
Meal Tax (O.A.A.)
1,693.50
County Dog Licenses
877.08
Individual
9.92
77,989.78
REIMBURSEMENTS
General Welfare
$ 3,381.08
Aid to Dependent Children
2,634.64
Old Age Assistance
25,922.33
Veterans' Benefits
815.00
Highways
20,080.54
Schools
2,677.65
55,511.24
DEPARTMENTAL REVENUE
2,419.94
AGENCY
Water Department
$18,107.42
Trust Funds-Principals and Incomes
3,756.02
Sale of Cemetery Lots and Graves
435.00
Dog License Collections
1,110.00
Collector's Fees
137.05
Mass. Hospital Services, Inc .- Dues deducted from Pay Rolls
1,365.00
Federal Taxes-Deducted from Pay Rolls
14,707.29
County Retirement-Deducted from Pay Rolls
1,469.45
41,087.23
REFUNDS
138.66
Total Receipts
$413,841.28
.
105
Recapitulation --- 1947 Expenditures
DEPARTMENTS
General Government
$18,318.87
Protection of Persons & Property
15,948.30
Health Department
8,641.27
Highway Department
68,119.11
Welfare Department
88,646.93
Schools
105,998.36
Libraries
6,452.57
Recreation
5,944.16
Unclassified
6,816.00
Water Department
35,454.11
Cemeteries
4,851.68
$365,191.36
FINANCIAL
State and County Taxes
$16,775.41
Maturing Debt
4,000.00
Interest
950.00
21,725.41
AGENCY
Trust Funds, Principal & Income $3,819.61
Collector's Fees 136.70
Dog License Collections (to County)
1,110.00
Federal Taxes withheld from Pay Rolls 14,705.25
Mass. Hospital Service, Inc .- Due withheld from Pay Rolls
1,456.75
County Retirements-withheld from Pay Rolls 1,443.19
Federal from Sale of Property O.A.A. 2,768.31
State from Sale of Property O.A.A.
2,556.06
27,995.87
REFUNDS
850.35
Total Expenditures
$415,762.99
106
Reserve Fund
$8,000.00
Transferred :
Collector
$ 352.06
Registrars' Supplies
43.15
Finance Committee's Expense
24.50
Town Hall
94.39
Police Department
424.42
Police-Transportation
75.00
Fire Department
518.01
Building Inspection
115.32
Aid to Dependent Children
500.00
Highway-Care of Dumps
50.00
Highway-Snow Removal
1,807.81
Schools
1,630.85
Memorial Day
17.39
Town Reports
42.75
Insurance
15.86
Water Department
1,708.80
Cemeteries
140.80
Cemetery Service
350.00
7,911.11
Balance
$ 88.89
Appropriation
107
Water Accounts Receivable
1947
1947
Jan. 1 Balance
$2,405.54 6,738.53
Jan. 1
Feb. 28 Commitment No. 1
to
June 19 Adjustment
6.00
Dec. 31 Receipts
$18,107.42
28 Commitment No. 2
1,433.22
31
Abatements
132.50
Aug. 16 Commitment No. 3
9,897.05
31 Audit Adj.
30.34
Nov. 30
Audit Adj.
1,005.22
To Balance
3,215.30
$21,485.56
$21,485.56
108
Water Available Surplus
1947
1947
Mar. 5 Voted-Art. 6 For
Water Dept. Maintenance $12,200.00
Jan. 1 Balance Mar. 5 Closed Spec. Water Accounts-Balance 75.09
Jan .- Dec. Receipts-Installations & Sale of Water 18,107.42
To Balance 18,194.02
$30,394.02
$30,394.02
$12,211.51
1947 Estimated Receipts Classified
GENERAL REVENUE
Interest-Taxes
$564.10
Tax Titles
34.55
$ 598.65
Tax Assessments-Motor Excise
$10,114.99
Moth 464.00
Street Betterment 397.86
10,976.85
In lieu of Taxes
1,641.19
Fees and Fines-Polls
$ 24.85
T. T. Release Deeds
7.00
Police and Court 324.00
355.85
Licenses & Permits-Liquor
$5,400.00
Bldg .- Plumbing-Wires
1,037.50
Victualer
80.00
Dance
9.00
Sunday Entertainment
10.00
Picnic
50.00
Junk and Collector
80.00
Motor Boat
10.00
Auctioneer
12.00
Gun
11.50
Alcohol
14.00
Milk
16.00
Poultry
1.00
6,731.00
DEPARTMENTAL REVENUE
Town Hall-Rent
$ 78.00
Fire Station Hall-Rent
41.00
Fire Department-Sale used equipment
69.00
Sealer of Weights & Measures-Fees
25.73
District Nurse-Fees
311.00
School Dental Clinic Fees
135.25
High School Auditorium
36.00
Library-Fines
252.71
Sale of used equipment
10.00
Cemetery Service
1,382.00
2,340.69
109
REIMBURSEMENTS
State-Plowing Snow
. $159.00
Vocational Tuition
233.28
66 Tuition & Transportation of State Wards
2,444.37
for Temporary Aid
2,332.31
for Aid to Dependent Children 2,634.64
for Old Age Assistance
25,215.31
66 for Veterans' Benefits
815.00
Other Cities and Towns-Temporary Aid
1,013.77
Other Cities and Towns-Old Age
Assistance
707.02
Individual for Temporary Aid
35.00
for Old Age Assistance
1,278.50
for Damage to Town Hall 79.25
36,947.45
GRANTS AND GIFTS
State Taxes-Income
$29,409.01
Corporation
11,014.47
Gas
5,944.31
Meal (O.A.A.)
1,693.50
48,061.29
REFUNDS
Tel. Tolls-Police Department
$25.15
66
Water Department
3.50
66 etc., School Department
23.80
Insurance
4.85
Advertising T. T.
5.34
62.64
Total
$107,715.61
110
111
Excess and Deficiency (Surplus Revenue)
1947
1947
$151,025.92
Mar. 5 State Ch. 90 Roads County Ch. 90 Roads Tax Levy
$17,000.00 9,000.00
Jan. 1 Balance Mar. 5 Spec. Accounts Closed 102.21
10,000.00
Jan. 1 to
Dec. 31 'T'ax 'Titles 1,242.81
Nov. 10 Tax Titles
986.20
31 County Ch. 90 Roads 6,808.39
31 State Ch. 90 Contracts closed 57.27
31 County Ch. 90 Contracts closed 28.88
Revenue-Supplemental Polls 6.00
Revenue-Appropriations 8,331.07
Revenue-Estimated Receipts 24,280.79
'To Balance
168,010.74
$204,996.94
$204,996.94
Oct. 25 to
31 State Ch. 90 Roads 13,113.15
Statement
Town of Wayland
January 1, 1948
Cash
$218,739.94
Motor Vehicle Excise Revenue
$1,603.54
Taxes, previous years
25,172.10
Spec. Assessment Revenue
139.28
Assessments, previous years
1,742.82
Tax Title Revenue
704.23
T'ax Titles
704.23
Reserve for T. T. Possessions
1,075.62
T. T. Possessions
1,075.62
Overlays 1946 and 1947
7,017.91
Accounts Receivable :
Overlay Surplus
2,162.79
Highways
193.50
Departmental Revenue
2,568.14
'Temporary Aid
694.66
Aid to Dependent Children
1,242.90
Old Age Assistance
93.96
Water Revenue
3,215.30
Veterans' Benefits
343.12
Water Available Surplus
18,194.02
State Aid to Highways
9,340.45
573.70
County Aid to Highways
4,670.23
431.69
Water Accounts Receivable
3,215.30
Income from Trust Funds
1,546.36
Net Funded Debt
24,000.00
Sale of Cemetery Lots and Graves
625.00
State Taxes
77.28
County Taxes
1,460.85
Road Machinery Fund
2,369.52
'T'ailings Account
101.05
Excess & Deficiency (Surplus Revenue )
168,010.74
Balances-Spec. Accounts 41,341.13
Bonds- High School Bonds
24,000.00
Deferred Revenue
992.05
Trust Funds Cash & Securities 73,554.16
Federal Grants A.D.C. O.A.A.
Revenue State & County Aid to Highways 14,010.68
112
Apportioned Street Assessments
992.05
Trust Funds-Charity
9,551.67
Library
32,900.00
Cemetery
28,275.00
Reserve
2,827.49
$365,775.04
$365,775.04
MABEL T. S. SMALL, Accountant.
113
REPORT OF THE TOWN TREASURER
Cash Balance
1947
Jan. 1 Cash Balance Total Receipts
$220,661.65 413,841.28
$634,502.93
Total Payments
415,762.99
Dec. 31 Cash Balance
$218,739.94
Serial Notes and Bonds Outstanding
12 High School Notes-31/4%
due Annually 1948-1950
$4,000.00 $12,000.00
12 High School Notes-31/4% due 1951-1954 12,000.00
Due in 1948 $4,000.00
Total Outstanding
$24,000.00
Interest Account
$950.00
Appropriation Payments :
High School Notes
$910.00
To Trust Funds
40.00
$950.00
$950.00
Insurance Account
Appropriation
$3,900.00
Transfer from Reserve Fund
15.86
Payments :
Town Buildings
$1,790.70
Automobile Liability
627.19
Automobile Fire and Theft
242.76
Honor Rolls
50.00
Workmen's Compensation
386.60
Town and School Halls Liability
157.50
114
Money and Securities Boilers School Repairs
237.50
376.87
46.74
$3,915.86
$3,915.86
Surety Bonds
Appropriation
$450.00
Payments :
Tax Collector
$222.00
Deputy Tax Collector
5.00
Town Clerk
7.50
Water Department Collector
10.00
Water Department Assistant Collector
10.00
Treasurer
153.00
$407.50
Balance
42.50
Tax Title Expense
Appropriation
$400.00
Payments :
Postage and Forms
$ 17.45
Clerical
13.50
Land Court
1.00
Legal Services
122.10
$154.05
Balance
245.95
$400.00
$400.00
Trust Funds-Investments CHARITY FUNDS
Loker Fund:
1 U. S. Series G 21/2% Reg. 6/56
$ 1,000.00
1 U. S. Treas. 21/2% 1967/72
1,000.00
Allen Fund :
1 Chicago, Burlington & Quincy 4s 1958
1,000.00
Donation Fund :
U. S. Series G 21/2% Reg. 6/53
1,100.00
Provident Institution for Savings
200.00
$450.00
$450.00
115
Russell Fund :
2 Southern Pacific 27/8 1986
2,000.00
U. S. Series G 21/2% Reg. 3/54
1,000.00
U. S. Series G 212% Reg. 6/56
1,000.00
U. S. Treas. 212% 1967/72
1,000.00
Provident Institution for Savings
251.67
$9,551.67
CEMETERY FUNDS
J. M. Parmenter Fund :
1 N. Y. Central & Hudson River RR. 312 1998
$1,000.00
U. S. Series G 212% 6/58
1,000.00
U. S. Series G 212% Reg. 6/53
1,200.00
U. S. Treas. 212% 1964-69
1,800.00
$5.000.00
Other Funds :
1 Southern California Edison 3s 1965
1,000.00
1 Southern Pacific Oregon Line 412s 1977 U. S. Treas. 21/2s 1964-69
200.00
U. S. Series G 21/2s 6/53
700.00
U. S. Series G 21/2s 3/54
2,000.00
U. S. Series G 21/2s 2/56
4.000.00
U. S. Series G 21/2s 11/56
1,000.00
U. S. Series G 21/2s 5/57
2,000.00
U. S. Series G 212s 12/57
2,500.00
U. S. Series G 21/2s 6/58
1,300.00
U. S. Series G 21/2s 11/58
1,600.00
1 Southern Pacific 27gs 1986
2,000.00
10 Paid up Shares Marlborough Cooperative Bank Provident Institution for Savings
1,975.00
$23,275.00
Cemetery Perpetual Care Funds Received in 1947 and included above
Carrie T. Elkins Fund
$100.00
George J. Sumter Fund
200.00
William Hardy Fund
150.00
Poutasse Fund
150.00
Leonard Loker Fund
150.00
$750.00
116
2,000.00
1,000.00
LIBRARY FUNDS
J. M. Parmenter Fund
2 Pennsylvania Ry. 41/2s of 6/1/65 $2,000.00
U. S. Treasury Bond 21/2s 1964/69 1,000.00
2 U. S. Series G 21/2s 6/1/53 2,000.00
1 U. S. Series G 21/2s 11/1/56 1,000.00
1 U. S. Series G 21/25 5/1/57
1,000.00
10 Paid up Shares South Middlesex Cooperative Bank 2,000.00
5 Matured Shares South Middlesex Cooperative Bank 1,000.00
Grace Campbell Draper Fund
1 U. S. Series G 21/2s 11/1/56
1,000.00
Ada H. Wellington Fund U. S. Series G 21/2s 11/58 300.00
U. S. Series G 212s 6/58 200.00
Cynthia G. Roby Fund
2 Northern Pacific 5s of 7/1/2047 2,000.00
1,000.00
1 U. S. Series G 21/2s 5/1/57 Provident Institution for Savings 200.00
Harriet Coburn Damon Fund
1 U. S. Series G 21/2s 6/1/56 1,000.00
2 U. S. Treasury 21/2s 1967/72
2,000.00
James Draper Fund $500.00
Ella E. Draper Fund $500.00
1 N. Y. Central Ry. 412s of 10/1/2013
1,000.00
Sarah Webster Heard Fund
1 U. S. Series G 21/2s 11/1/56 1,000.00
2,000.00
2 U. S. Treasury 21/2s 1967/72 Provident Institution for Savings
100.00
James Sumner Draper Fund
1 Chicago, Burlington & Quincy RR. 4s 3/1/1958 1,000.00
1 U. S. Series G 21/2s 11/1/55 1,000.00
1 U. S. Series G 21/2s 12/1/57 500.00
1 U. S. Series G 21/2s 1/1/58 200.00
Boston Five Cents Savings Bank
1,000.00
Natick Five Cents Savings Bank
1,300.00
Lydia Maria Child Fund Provident Institution for Savings
100.00
Isaac C. Damon Fund
U. S. Series G 21/2s 11/1/56
1,000.00
117
Francis Shaw Fund
1 Texas & New Orleans 314s 1970 1,000.00
3 U. S. Treasury 21/2s 1967/72
3,000.00
1 U. S. Series G 21/2s 6/1/56 1,000.00
$32,900.00
Trust Funds-Reinvestments LIBRARY FUND
Francis Shaw Fund 1000 Peoples Gas Light & Coke Co. Matured 9/1/47 From Investment Reserve Fund
$1,000.00 7.50
To 1000 Texas & New Orleans 1st & Ref. Mtg. 31/4s 1970 @ 1003/4 $1,007.50
All Trust Funds are under control of the Trust Funds' Commissioners with the exception of the Sarah Webster Heard, Lydia Maria Child and James Sumner Draper Library Funds; these three, by terms of bequests, being under the control of the Library trustees.
Funds Income
1947
Charity Funds Income
Jan. 1 Balance
$230.88
Income
258.00
Distributed
$230.88
To Reserve for Investment
12.90
Dec. 31 Balance
245.10
$488.88
$488.88
Library Funds Income
Jan. 1 Balance
$ 146.64
Income
1.012.75
Payments
$983.44
Accrued Interest Charge
14.35
To Reserve for Investment
50.63
Dec. 31 Balance
110.97
$1,159.39
$1,159.39
Cemetery Funds Income
Jan. 1 Balance Income
$998.67
592.77
118
1947 Payments To Reserve for Investments 29.63
$594.75
Dec. 31 Balance
967.06
$1,591.44
$1,591.44
Parmenter Cemetery Funds Income
Jan. 1 Balance
Income
Payments
$138.78
To Reserve for Investment
6.75
Dec. 31 Balance
223.23
$368.75
$368.76
RESERVE FUND FOR INVESTMENTS
Jan. 1 Balance
$2,780.45
Interest Credited
54.54
5% of yearly income from
Charity Funds
12.90
Library Funds
50.63
Cemetery Funds Parmenter Cemetery Fund
6.75
Transfer to
Library Funds Shaw
$ 7.50
Dec. 31
Balance
2,927.40
$2,934.90
$2,934.90
Tax Titles TAKEN IN 1943 FOR 1941 TAXES
Jan. 1 Balance
$285.10
Paid in 1947
$285.10
$285.10
$285.10
TAKEN IN 1944 FOR 1942 TAXES
Jan.
1
Balance
1947 Taxes added
Paid in 1947
$153.98
28.80
$ 49.07
Dec. 31
Balance
133.71
$182.78
$182.78
119
$233.76 135.00
29.63
1947
TAKEN IN 1945 FOR 1943 TAXES
Jan. 1 Balance 1947 Taxes added Paid in 1947
$211.29 16.20
$130.18
Dec. 31 Balance
97.31
$227.49
$227.49
TAKEN IN 1946 FOR 1944 TAXES
Jan.
1 Balance
$222.12
1947 Taxes added
27.00
Paid in 1947
$102.76
Dec. 31 Balance
146.36
$249.12
$249.12
TAKEN IN 1947 FOR 1945 TAXES
1945 Taxes
$287.05
1946 Taxes
308.55
1947 Taxes
318.60
Interest to date of taking
33.18
Cost-9 Tax Titles
51.30
Recording
10.00
Costs 1 Tax Title
charged off
$ 6.13
Paid in 1947
675.70
Dec. 31 Balance
326.85
$1,008.68
$1,008.68
Number of Tax Titles and Amount Outstanding 12/31/47
No
Taxes
Valuation
1944
3
$ 133.71
$ 600.00
1945
4
97.31
450.00
1946
7
146.36
750.00
1947
7
326.85
2,800.00
21
$704.23
$4,600.00
The Town now holds through foreclosure of Tax Titles 29 pieces of property, the assessed value being $6,300.00.
FRANK G. MacKENNA,
Town Treasurer.
120
REPORT OF COMMISSIONERS OF TRUST FUNDS
No new funds have been received other than receipts for Cemetery Perpetual Care. These small gifts have been deposit- ed regularly in approved savings banks.
Conditions in the market for investments legally available have made it seem inadvisable to make changes in the Town's invested funds, except as has been necessary because bonds already owned have been called or have matured. Such rein- vestment of funds has been made as required and with the greatest care. A list of the present holdings and all reinvest- ments during the year will be found in the Report of the Town Treasurer.
JOHN W. LEAVITT, Chairman, J. REED MORSS, J. SIDNEY STONE, Clerk.
121
REPORT OF COMMITTEE ON PARMENTER HOSPITAL FUND
The surviving members of the Committee appointed to con- sider matters connected with the Parmenter Hospital Bequest beg to report as follows :
During the last calendar year the Harvard Trust Company proposed a plan for carrying out its obligations under the will of Jonathan M. Parmenter and. after communicating with vari- ous inhabitants of the Town of Wayland and others, in the late fall of 1947 the Trust Company filed in the Probate Court for Middlesex County a petition setting forth a plan for the admin- istration of the charitable gift of Mr. Parmenter which the Harvard Trust Company stated it believed to be as conformable as may be under the circumstances to the testator's intention and asked the Court to adopt the plan under what is known as the "cy pres doctrine" which permits the adoption of a plan to carry out a charitable bequest differing somewhat from the be- quest as expressed in the will if circumstances seemed to require it. It asked the Court to determine that it was impossible or impracticable to establish and maintain a hospital as intended and directed by the testator, and that in place thereof the plan as set forth be authorized and approved by the Court.
Thereafter there was a decree of the Court entered in the case, dated November 28, 1947, that the bequest be carried out cy pres in or within ten years from the date of the decree in accordance with the plan annexed to the petition.
The result is that the Harvard Trust Company is now authorized to carry out the plan.
The plan provided that the Trustee be authorized to en- courage hospital service to the residents of the Town of Way- land by the five hospitals in the vicinity which have for years principally met the needs of the residents of Wayland and that the following payments be made :
Emerson Hospital, Concord, Massachusetts $10,000
Framingham Hospital, Framingham, Massa- chusetts 20,000
122
Leonard Morse Hospital, Natick, Massachusetts 30,000 Newton Hospital, Newton, Massachusetts 10,000 Waltham Hospital, Waltham, Massachusetts 20,000
The plan further provided for the establishment of a "Health Unit" so called to be erected by the Harvard Trust Company in Wayland at a location to be determined by the Trustee and to render such services as shall be determined by the trustees of a charitable corporation to be organized under the laws of the Commonwealth of Massachusetts and subject to certain control by the Trustee until such time as the entire trust fund has been distributed. It is contemplated that nearly all the incorporators of the charitable corporation and the first trustees will be citizens of Wayland and that the Health Unit when completed be turned over to the corporation for operation.
It is further contemplated that after paying the five hos- pitals and erecting the Health Unit the Trustee use the income of the balance of the trust funds, together with as much of the principal as the Trustee felt best, for the maintenance and sup- port of the Health Unit.
It seemed to this Committee that this plan was the best plan that had at any time heretofore been proposed and the Committee is very glad to be able to report that it now appears that the charitable intent of Jonathan M. Parmenter will be carried out in a way which will be of great benefit to the Town.
Respectfully submitted, JOHN CONNELLY, JOHN W. LEAVITT, ROBERT M. MORGAN, J. SIDNEY STONE.
123
REPORT OF THE TAX COLLECTOR
TAXES OF 1945
Outstanding
Personal
1/1/47
Balance
$94.40
Collections
$66.79
Abatements
27.61
$94.40
Real Estate
1/1/47
Balance
$3,841.45
Collections
$3,419.32
Abatements 135.08
Tax Title Credits
287.05
, $3,841.45
Moth
1/1/47
Balance
$12.00
Collections
$12.00
$12.00
Poll
1/1/47
Balance
$10.00
Collections
$8.00
Abatements
2.00
$10.00
Excise
1/1/47
Balance
$84.92
Collections
$41.13
Abatements
43.79
$84.92
TAXES OF 1946
Personal
1/1/47
Balance
$624.86
Collections
$383.88
Abatements
7.50
391.38
$ 233.48
Real Estate
1/1/47
Balance
$18,242.64
124
Outstanding
Collections
$11,446.04 Abatements 33.00 Tax Title Credits 308.55
11,787.59
6,455.05
Moth
1/1/47
Balance Collections $12.00
$33.00
12.00
21.00
Poll
1/1/47
Balance
$92.00
Refunds
6.00
$98.00
Collections
$66.00 6.00
Abatements
72.00
26.00
Street Betterments
1/1/47
Balance Collections
$51.90
51.90
12.20
Committed Interest
1/1/47
Balance Collections
$13.74
13.74
2.98
Excise
1/1/47
Balance
$447.70
1/6/47
Commitment
156.17
1/20/47
47.41
Refunds
6.37
$657.65
Collections
$478.69
Abatements
4.25
482.94
174.71
125
$64.10
$16.72
Outstanding
TAXES OF 1947
Personal
5/22/47 Commitment Refunds
$18,640.98 25.20
$18,666.18
Collections
$17,916.56
Abatements 99.72
18,016.28
649.90
Real Estate
5/22/47 Commitment Refunds
$199,659.24
578.29
$200,237.53
Collections $180,096.86
Abatements 2,120.40
Tax Title Credits 390.60
182,607.86
17,629.67
Moth
5/22/47
Commitment Collections
$440.00
Abatements
4.00
444.00
40.00
Poll
2/12/47
Commitment
$2,308.00
3/24/47
66
260.00
4/23/47
4.00
8/9/47
2.00
Refunds
33.00
$2,607.00
Collections
$1,745.00 684.00
2,429.00
178.00
Street Betterment
5/22/47
Commitment Collections
$301.56
$250.06
250.06
51.50
126
Abatements
$484.00
Outstanding
Committed Interest 5/22/47 Commitment Collections $40.16
$51.76
40.16
11.60
Apportioned Street Betterment Paid in Advance
12/16/47 Commitment Collections $42.00
$42.00
Committed Interest
12/16/47 Commitment Collections
$ .35
$
.35
Excise
2/3/47 Commitment
$ 807.85
3/24/47
1,930.86
4/23/47
1,308.86
5/12/47
376.75
6/16/47
732.19
7/28/47
.6
2,737.83
8/6/47
..
748.03
9/8/47
844.29
9/29/47
205.15
10/15/47
342.01
11/3/47
..
442.71
11/10/47
..
207.24
12/1/47
288.24
12/31/47
..
243.07
Refunds
172.15
$11,387.23
Collections
$9,594.41 363.99
Abatements
9,958.40
1,428.83
12/31/47 Total Taxes Outstanding $26,914.92
Respectfully submitted, THEODORE H. HARRINGTON, Tax Collector.
127
$42.00
$ .35
REPORT OF THE BOARD OF ASSESSORS
Under Article 18 at the Annual Meeting in March 1947, the following vote was passed :
"VOTED that the Board of Assessors are authorized to consider the question of equalizing all assessed prop- erty in the Town and to prepare and make a report there- on to the next Annual Town Meeting, and that the Town appropriate and assess the sum of One Thousand ($1,000) Dollars to be expended by the Assessors for expenses including clerical assistance, expenses of mak- ing such report and for the payment of professional ap- praisers in case of properties as to which, in their opin- ion, such appraisal is desirable."
This report is made in accordance with the terms of that vote.
In the middle of the year Mr. Hardy resigned as assessor and ultimately moved out of town. This left the Board short- handed, and no substitution was made until very late in the fall when a temporary appointment was made for the express pur- pose of assisting in making this report.
The two remaining members of the Board, after the resig- nation of Mr. Hardy, made a special effort to view the proper- ties in the Town during the fall before the big snows came. Since the first of the year a further examination has been made all over Town, with special consideration to the question of whether there was a need for equalization. In connection with this examination the assessors have employed an outside ap- praiser for assistance on this problem.
The result of these efforts seems to indicate that there has over a period of years grown up a very substantial amount of inequalities which need attention. The assessors believe that a real beginning has been made and that the changes made since the 1945 valuation list have resulted in curing some of the in- equalities.
It is believed, however, that the only way that all the properties in the Town can be covered so that the problem of
128
equalization can be accomplished is by a thorough study which will take a great deal more time and effort than has been given by the assessors for a number of years.
A number of methods of solving the problem have been suggested. Some towns have hired outside experts to give the entire town what is known as a scientific standard of valuation. Such a method of solving the problem would probably cost at least $15,000. The assessors believe that this would not be satisfactory in our town and should not be tried at least until some other method of solving the problem has been given a thorough trial.
Some towns have attempted to solve their problems by the appointment of one full-time assessor at a full-time salary and two other assessors on a part time basis at much lower salaries. Some towns have used this method by agreement among the assessors as to the division of the appropriation for salaries. Some towns have gone to the Legislature and asked for special legislation permitting this arrangement. A special act of this kind was sought by the Town of Danvers last year and is planned by Billerica this year. In view of the fact that it would be necessary to elect the full-time man under this method and the difficulty of obtaining a satisfactory man, it is our opinion that the time is not ripe for the use of this method in this town.
The remaining method, and the method approved by the present Board of Assessors, is that the regular elected Board of Assessors be given enough funds to justify spending the necessary time themselves and such additional funds as are necessary so that they may have the assistance of outside ap- praisers for special problems. It is also felt that if the Board of Assessors could have a committee of interested citizens who would be willing and able to give substantial time to the prob- lem, it would be a great assistance, and that the attempted equalization would be more likely to be satisfactory to the town, if the assessors were given the assistance of such a committee. Such a committee, however, would be of little or no value unless the Board of Assessors were prepared to work wholeheartedly with the committee. In the present uncertainty as to the make- up of the new Board of Assessors, it is impossible to be certain whether that would be the fact this coming year or not. The present Board of Assessors in so far as they may continue to be assessors pledge themselves to cooperate with such committee to the best of their ability.
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