USA > Massachusetts > Middlesex County > Wayland > Official reports of the town of Wayland 1945-1947 > Part 4
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Voted unanimously that the Town appropriate and assess the sum of $500, in addition to the sum heretofor appropriated, to purchase for recreational purposes all or any part of the lots of land in that part of the Town known as "Riverview Circle" and shown on a plan entitled, "Wayland, Mass. Plan of River- view Terrace, Edward Howard, C. E." dated May 1924, and recorded with Middlesex South District Registry of Deeds, Plan Book 339, Plan No. 41 and authorize the Board of Selectmen, upon recommendation by the Planning Board, to acquire such land by gift or purchase, subject to the approval of the Town Counsel.
Article 13. To see what action the Town will take with regard to the permanent care of the Charles Kirby Whittier Memorial, including any land belonging to the Town at the junction of Waltham and Concord Roads.
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Voted unanimously that the Park Board be charged with the permanent care of the Charles Kirby Whittier Memorial site.
Article 14. To see what sum, if any, the Town will vote to transfer from available funds to meet any of the appropria- tions made under the foregoing articles.
Voted unanimously that the Assessors be authorized to use a sum not exceeding $35,000 from available funds in the Treas- ury toward the reduction of the 1945 tax rate.
Voted to dissolve the meeting at 9:20 P. M.
A true copy ; attest :
M. ALICE NEALE, Toren Clerk of the Town of Wayland.
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RESULTS OF TOWN ELECTION March 5, 1945
Prec. 1 Prec. 2 Total
Moderator
Howard S. Russell, Nom. Papers
370
422
792
Town Clerk
M. Alice Neale, Nom. Papers
365
437
802
Selectman
Ronald S. Campbell, Nom. Papers
102
188
290
William A. Loker, Nom. Papers
296
328
624
Treasurer
Frank G. Mackenna, Nom. Papers
365
427
792
Collector of Taxes
Theodore H. Harrington, Nom. Papers
364
452
816
Board of Public Welfare
Gustaf M. Blomgren, Nom. Papers
330
433
763
School Committee
Cornelius J. Maguire, Nom. Papers
338
409
747
Assessor
Arthur W. Atwood, Nom. Papers
226
126
352
Willard C. Hunting, Nom. Papers
168
374
542
Water Commissioner
Alfred C. Damon, Nom. Papers
357
423
780
Trustee of the Public Library (2 Years)
Helen C. Morgan, Nom. Papers
345
339
684
Trustees of the Public Library (3 Years)
Hugh F. Colliton, Jr., Nom. Papers
327
334
661
Arthur H. Dudley, Nom. Papers
282
385
667
Cemetery Commissioner
Warren D. Valentine, Nom. Papers
322
372
694
58
Prec. 1 Prec. 2 Total
Board of Health
J. Penteado Bill, Nom. Papers
160
257
417
Chester H. Hobbs, Nom. Papers
236
257
493
Park Commissioner
Lawrence C. Warnock, Nom. Papers
329
356
685
Road Commissioner
Joseph H. Decatur, Nom. Papers
366
393
759
Commissioner of Trust Funds
J. Reed Morss, Nom. Papers
334
353
687
Planning Board
Carl T. Emery, Nom. Papers
327
353
680
Tree Warden
Charles L. Fullick, Nom. Papers
331
404
735
Constables
Clarence O. Baker, Nom. Papers
295
383
678
John P. Butler, Nom. Papers
205
275
480
George A. Celorier, Nom. Papers
282
352
634
Wilfred L. Celorier, Nom. Papers
264
336
600
Alfred C. Damon, Nom. Papers
316
363
679
Ernest H. Damon, Nom. Papers
309
370
679
Thomas Francis Linnehan, Nom. Papers
367
343
710
John C. Sullivan, Nom. Papers
120
286
406
TOTAL BALLOTS CAST
408
541
949
59
BIRTHS
Registered in the Town of Wayland for the Year 1945
Date
Name of Child
Name of Parents
January
2
William Arnold Wilbur
William A., Dois
Lawrence, Maybelle
Roy Walter, Barbara
23
Paula Leona Walker
Robert Francis, Beulah Muriel
February
5
Patricia Anne Doyle
Robert E., Lois
18
Michael Foster Daly
Timothy J., Florence
18
Gordon Brenton Hazard
Ernest E., Helen
20
Sandra Elaine Yeager
John F., Rose
Kenneth O., Barbara B.
27
Nancy Ellen Ferguson
John K., Laura A.
March
15
Alberta Smith Hubbard
Albert O., Ellen
21
Evelyn Mitchell Parker
Walter Brown, Lucy Blake
21
Sheila May Smith
Herbert H., Gladys
23
Joanne Incorvati
Oreste, Filomena
24
David Alan Large
Charles A., Mlidred C.
April
1
Richard Lee Westcott
James P., Dorothy L.
3
Ellen Goodale
Charles Folsom, Nancy
9
Carol Ann Bigwood
Everett Roy, Doris Burnham
11 Alexander Ross Campbell
James A., Kathryn E.
14 Jane Harriet Wales
John H., Jennie H.
16
Judith Ann Johnson
George H., Emelia
9
Frederick William Schnepel
22
Martha Bomengen
60
23
Beverly Joan Bitzer
April
24 30
Jeffrey LeBaron Morse Diane Perry
May
3
Robert Ervin Schleicher
66
8
Judith Anderson
9 Ralph Irving Wilbur, Jr.
14
Stephen Martin Rainard
14
Walter Leo Rainard
Leo Walter, Martha Avanel
Leo Walter, Martha Avanel
Richard Kyes, Dorothy
28
David Edward Flanders
Alton L. Jr., Rita
29
John William Butler, Jr.
John W., Doris
June
3
Robert Alton Ewing
Chester Alton, Jean
13
Daniel James McNeill
William F., Thelma
23
Thomas Charles Demartini
Charles T., Eleanor A.
23
Joyce Harmon
Edward Frederick Jr., Deutzia Whitney
24
Sandra Ann Lindbohm
Gabriel Y., Blanche
25
Robert Marwin Hueston
Merwin H., Mary C.
1
Andrea Sloan Littlejohn
George M., Flora
2
Richard Morrill Haynes
Robert M., Ruth M.
4
Brent Gerard Bankston
Mack, Phyllis Marie
5
Agnes Harriet Bellefontaine
Thomas W., Helen
66
5
John Sutton Bowden
William Hammond, Dorothy
6
Robert Douglas O'Leary
Harold D., Mary L.
8
Joyce Bregoli
George, Mary
12
Marilyn Catherine Zicuis
Michael K., Mary
15
Maurine Lois Hoban
John J., Lois E.
Newbury L., Saretta B. Frank R., Lillian M. Ervin W., Constance John A., Claire Ralph I., Ellen
Leo Walter, Martha Avanel
14
Paul David Rainard
21
Richard Ash Caldwell
61
July
62
Date
Name of Child
Name of Parents
July
24
Morton Joseph Langthorne, Jr.
25
Stephen James Dicks
27
Judith Frances Walsh
28
Peter Bennett Whelpton
31
Nancy Jane Butler
August
1
Ralph Edwin Christle
4
Philip Hedrick Wilcox
Walter Dedrick, Katharine Merrill
5
Nancy Jeanne Rafus
Chester R., Priscilla P.
John Joseph, Barbara Louise
66
8
Owen MacNutt
Stearns, M. Barbara
10
Sheila Mary LaMacchia
Carmelo, Sheila
12
Alfred Joseph Hallenbrook
Roy F., Catherine
14
Terence Hugh O'Neill Richard Andrew Clark
Edward James, Anna Margaret Theodore, Helen V.
Kenneth Jr., Barbara
19
Grace Roberta Richmond Donna Louise Malcolm
Henry M., Dorothy E.
September
3
7
Irving Earle, Luella Melba
Curtis M., Helen M.
26
Charles Herbert Forbes, Jr. Hannah Stoddard Stebbins
October
11
Charles John McNeill
Richard Charles Ames
John F., Louise R. Clarence F., Marian R. Charles William, Helen Louise
21
Nancy Jane Cook
Morton Joseph, Edith Irene Herbert H., Elizabeth Francis, Dorothy Jabez P., Elisabeth
Windsor P., Dorothy Arnold B., Pauline D.
7
Stephen Flint Rowan
17
19
Ellen Margaret Morrell
Vance B., Grace E.
31
Joseph Patrick Cristofori Marjorie Carol Place Howland
Joseph P., Nellie G.
15
Charles H., Helen
28
George Frederick, Dorothy
20
November 5 John Anthony English Bessie Awilda Buswell
8 9 Phyllis Cox
19 Charles Frederick Gilchrest
29
Mary Kathleen Sullivan
Charles Edward Thorne
Carolous E., Mary F.
David G., Marguerite
George Washington, Effie Grace
Elmer W., Ruth A.
21
George Albert Williams
Antonio R., Lillian M.
Charles E. Jr., Winifred M. Archibald, Phyllis
Maurice E., Margaret A.
John C., Kathleen B.
December 2 4 David Graham Greenlie
8 Sharon Elizabeth Shepard
9 Elsie Jean Bigwood
Arthur E., Emma A.
63
DEATHS Registered in the Town of Wayland for the Year 1945
Date Name
JANUARY
7 Russell G. Hawn
44
8
3
15 Mary Ward
84
4
21
28 Willis Arthur Putnam
82
10
5
29 Adelia M. Beadle
82
6
5
31 Ovila Wilbred Demers
86
2
6
FEBRUARY
4 Nellie F. Holmes
69
13 Florence Isabelle Trudeau
80
1
2
27 Katherine C. Lill
71
8
2
MARCH
1 Ella J. Loker
91
22
7 Henry T. Tyrrell
77
3
25
13 Thomas P. Tansey
45
6
2
16 Alberta Smith Hubbard
1
17 James Thomas Head
82
11
6
29 Harry Davenport Lee
63
6
4
29 Fannie Mann
76
1
6
30 Gurney O. Nichol
42
8
7
APRIL
2 Ellen Frances McGrath
82
5
19
4 Anna Barbara Shellmer
69
10
3
7 Joseph Rasicot
76
26
19 Franklin Pierce
81
6
13
20 Nellie Jane Draper
80
2
8
22 Donald MacDonald
49
3
18
25 Emma D. Wellington
77
10
26 Abbie L. O'Connor
55
MAY
8 May A. L. Clement
82
11
18
8 Albert W. Edmonds
79
1
15
Y
M
D
64
Date Name
Y M
D
MAY (Continued)
14 Celia Anna French
60
10
19
23 Elizabeth Rosanne McDonald
68
9
11
23 Elise Perodeau
80
6
21
24 Pearl J. Malloy
42
5
6
27 James Bolton
86
27 Richard A. Caldwell
7
JUNE
9 Alphonse Tubee Lupien
77
4
2 Andrew Thoma
82
6
3
3 J. Chester Moncrieff
69
5
10
14 Thomas L. Hynes
87
2
4
AUGUST
14 Eliza Hahn
85
2
1
27 Rocco Romano
45
8
27
SEPTEMBER
2 Ellen A. Grant
76
19 Henry James Schuch
64
8
21 Joyce Harmon
2
28
23 Anne M. D. Farnum
31
4
9
24 Herbert Tainsel
50
26 Alice Austin Gibbs
27
11 20
OCTOBER
1 John Cincotti
68
12 Emma Cecelia Dufresne
72
6
21
28 Francis Walsh
51
2
26
NOVEMBER
6 Walter A. Wells
55
7
9
11 James Ferguson
64
10
25
12 Zenas W. Groton
88
8
17
DECEMBER
2 Harry Winthrop Craig
57
2
3
4 Clara Olivia Stone
93
17
17 Nathan Haggett Brown
66
3
24
19 Adelaide Freeland
62
4
11
24 Harry J. Wood
80
JULY
.
65
MARRIAGES Registered in the Town of Wayland for the Year 1945
APRIL
4 Wendell Stuart Marston, Doris Barbara Chaput, at Millis, by Rev. John F. Donovan.
8 Hovsep M. Hampartzoomian, Agnes S. Koyumjian, at Watertown, by Bishop Hovsep Zarabeding.
22 Carlo Fossa, Ina deCarvalho, at Framingham, by Rev. Ed- ward F. Sweeney.
MAY
5 Harold George Gagne, Norma Ella Lindsay, at Wayland, by Rev. Edward D. Maguire.
7 William H. Tobin, Jeannette Lorraine Langevin, at Berlin, N. H., by Rev. Armand Provost.
12 Nicholas Athanas, Bertha Pauline Adams, at Wayland, by Rev. David M. Angell.
19 Alton Parker Gilman, Marion Pearl Emery, at Waltham, by Wilbur J. Lanagan, Justice of the Peace.
20 Stephen Austin Eldred, Florence Wakefield Packard, at Goshen, by Rev. Paul T. Mcclurkin.
JUNE
2 Carl Anthony DeFranco, Ruth Elizabeth Decatur, at Way- land, by Rev. Edward D. Maguire.
30 Robert Stanley White, Mildred Patricia Putnam, at Fram- ingham, by Rev. S. Paul Jefferson.
JULY
2 Vincent Anthony Gallagher, Jeanne Furlong, at Wayland, by Rev. Felix Tessier.
24 Bernard S. Tuttle, Shirley L. Foote, at Wayland, by M. Alice Neale, Town Clerk and Justice of the Peace.
29 Ralph Paul Tognacci, Virginia Elaine Pineo, at Wayland, by Rev. Everett R. Barrows.
66
AUGUST
16 Charles Frederick Brower, Florence Bowles Bradley, at Natick, by Rev. Charles Woods.
19 Leo William Gaffey, Lucy Olive Rogers, at Lincoln, by Rev. Charles H. Stackpole.
26 Nicholas P. Inferrere, Eunice Delma Peck, at Wayland, by Rev. Edward D. Maguire.
SEPTEMBER
2 George Francis Rousseau, Rita Ploss, at Wayland, by Rev. Edward D. Maguire.
15 Joseph C. Zaniboni, Marie C. Argiro, at West Springfield, by Rev. Vito F. Cannizzo.
28 Carlos Martinez, Claire McEnroy, at Boston, by Charles Eliot Worden, Justice of the Peace.
OCTOBER
12 Joseph Francis Powers, Sarah Elinor Larcome, at Way- land, by Rev. John M. Foglesong.
20 Raymond Vellmore Rodier, Rose Eleanor Richard, at Man- chester, N. H., by Charles H. Barnard, Justice of the Peace.
NOVEMBER
10 Joseph Richard Martin, Katherine Ann Wentworth, at Wayland, by Rev. Felix Tessier.
11 Thomas George O'Day, Jr., Genevieve Phyllis Valente, at Watertown, by Rev. James T. Smith.
15 Joseph Francis Lynch, Helen Louise McKim, at Wayland, by Rev. Edward D. Maguire.
26 Arthur Richard Hodgson, Jr., Geraldine Coursen Reed, at Wayland, by Rev. John M. Foglesong.
29 John F. Neafsey, Catherine N. Mahon, at Wayland, by Rev. William F. Reilly.
29 Thomas Winthrop Shepard, Phyllis Lee Brown, at Sud- bury, by Rev. Robert W. Shields.
DECEMBER
1 Robert Straight Sanborn, Grace Moore Gaskins, at Way- land, by Rev. John M. Foglesong.
18 James William Midgette, Thelma Hazel Beaton, at Way- land, by Rev. David M. Angell.
30 Augustine J. Baldassare, Mary Dipucchio, at Wayland, by Rev. William F. Reilly.
67
DOG LICENSES --- 1945
Males
270
@ $ 2.00
$540.00
Females
53
a
5.00
265.00
Females Spayed
96
a
2.00
192.00
Kennels
1
@
50.00
50.00
5
@
10.00
50.00
Total
$1,097.00
Fees Deducted
425 @
.20
85.00
$1,012.00
68
TOWN OF WAYLAND JURY LIST --- 1945
Allen, Herman F., Commonwealth Road, Cochituate. Ames, Oliver E., 60 Main Street, Cochituate. Andrews, George R., Millbrook Road, Wayland. Anzivino, Domenic, Commonwealth Road East, Cochituate. Atwood, Arthur W., Millbrook Road, Wayland. Baker, Clarence O., Adelaide Avenue, Cochituate.
Barlow, Harrington, Clay Pit Hill Road, Wayland. Bartberger, Walter C., Lake Path, Cochituate. Beatson, John S., 15 Pemberton Road, Cochituate. Bent, James M., 2 Commonwealth Road East, Cochituate.
Blomgren, Gustaf M., Main Street, Cochituate. Bowden, William H., Cochituate Road, Wayland. Brittan, Franklin O., Plain Road, Wayland. Buckingham, Merritt H., Bow Road, Wayland.
Burbank, Philip, Old Sudbury Road, Wayland. Burke, Stephen J., Brackett Road, Wayland. Campbell, Charles Malcolm, Pelham Island Road, Wayland.
Capps, Alexander, State Road East, Wayland.
Carter, Frank H., Water Row, Wayland.
Cheltra, Albert, 7 Shawmut Avenue, Cochituate.
Clement, James K., Plain Road, Wayland. Dath, August, School Street, Cochituate. Davis, Frank E., State Road East, Wayland.
Doane, Henry M., Old Sudbury Road, Wayland.
Doherty, George F., Oak Street, Cochituate. Edwards, Martin R., Winthrop Road, Wayland. Emery, Jackson K., Plain Road, Wayland. Ferguson, James, Commonwealth Road West, Cochituate.
69
Flanders, Alton L., 40 West Plain Street, Cochituate. Fletcher, H. Stetson, Jr., Brackett Road, Wayland. Flynn, Thomas G., French Avenue, Cochituate. Fullick, George W., Damon Street, Cochituate. Gage, Holland M., 36 West Plain Street, Cochituate. Garvey, Oswald A., Corman's Lane, Cochituate. Gladu, Leon E., Willard Street, Cochituate.
Hallock, Arthur C. K., Training Field Road, Wayland. Houley, Charles P., 24 Pemberton Road, Cochituate. Jones, George F., Commonwealth Road East, Cochituate. Kohler, Otto H., West Plain Street, Cochituate. Koop, Herbert J., Glezen Lane, Wayland.
Lizotte, Alexander, 24 West Plain Street, Cochituate. Lucier, Charles E., 68 Main Street, Cochituate.
McGee, Edward F., Commonwealth Road West, Cochituate. Richardson, G. Prentiss, Old Connecticut Path, Cochituate. Sanborn, Howard A., Damon Street, Cochituate. Stikel, Kenneth D., State Road East, Wayland.
Stone, J. Sidney, Lincoln Road, Wayland. Sullivan, John C., Fairfield Road, Cochituate.
Ward, Harold V., Hemlock Road, Cochituate.
Wells, Walter A., 57 West Plain Street, Cochituate.
Wright, John C., Shawmut Avenue Extension, Cochituate. Ward, Lawrence E., East Street, Wayland.
70
REPORT OF THE BOARD OF SELECTMEN
In behalf of the citizens, we welcome home all those who served in the Armed Services. To the families of those who gave their lives in the defense of their Country, we extend the sympathy of a grateful Nation.
All regular appointments have been made as required by law. They appear in the list of Town Officers and Committees.
Mr. Ernest W. Schleicher was appointed by our Board and the remaining members of the Cemetery Commission, to fill the vacancy caused by the death of Mr. James Ferguson. Mr. Frank S. Tarr was appointed to the Board of Park Commissioners to fill the vacancy caused by the resignation of Mr. Lawrence C. Warnock. These appointments were made for the period up to the next annual Town election, in accordance with the General Laws.
Other appointments during the year are as follows; Mr. Phlip S. Burbank, as member of the Committee on the Rehabil- itation of the Members of the Armed Services, to replace Mr. F. G. Mackenna who resigned. Dr. J. P. Bill and Mr. Alexan- der G. Hardy were also appointed to the Committee, which is now comprised of twelve members who are actively engaged in assisting Veterans in the immediate "Postwar Period." Mr. Richard A. Howard, Mr. Harvey C. Newton, and Mr. Alexan- der G. Hardy were appointed as additional members to "Office of Price Administration" Board.
POLICE DEPARTMENT
The late Chief of Police, Harry W. Craig, who served the Town for many years, was retired, effective September 1, 1945 under the provisions of Section 56, Chapter 32 of the General Laws, applicable to Veterans only. We petitioned the Legis- lature for permission to discontinue this position under Civil Service, as there is no provision in the Statutes, whereby there is a guarantee that the office of Chief of Police would be filled after examination by a resident of Wayland.
71
We recommend that the Townspeople vote in the affirma- tive, in order that this matter may be voted on by ballot at an early date. Mr. Ernest H. Damon has been appointed Tempor- ary Chief of Police.
HIGHWAY DEPARTMENT
A hearing was held by the County Commissioners, on the relocation and reconstruction of the second section of Old Con- necticut Path, running from the section now completed to the junction of Cochituate Road, known as Five Paths. An article in this year's warrant, covering this work, is being submitted for consideration.
We have requested the County Commissioners to complete their survey and plans for the relocation and reconstruction of Old Sudbury Road.
GENERAL
The bounds between the Towns of Weston, Natick and Wayland were perambulated and the bounds marked in accord- ance with the General Laws.
The State Census was made and the population as of Janu- ary 1, 1945 was 3901, of which Precinct I totals 1558 and Pre- cinct II, 2343.
In accordance with the provisions of Chapter 44 of the Genera Laws, the books and the accounts of the Town were audited for the period from September 19, 1943 through August 9, 1945, and a balance sheet was prepared. This balance sheet indicates that the Town is in good financial condition. Else- where, this appears with a letter from the Director of the State Division of Accounts, Mr. Theodore N. Waddell, outlining this audit.
The Wayland 12th Co .- 21st Infantry of the Massachusetts State Guard, orignally known as the 67th Co. M.S.G. was dis- banded in June. We wish to join with his Excellency the Governor, in commending all former members for the splendid record they made in preparing to defend the Commonwealth during the period when an attack by our foes was not considered impossible.
Again we wish to commend those who served on the Ration- ing Board and all those who participated in the various Civilian Defense Agencies during the War.
72
Our Board recommended last year, that a survey of Real Estate Assessments be made. The Town Maps should be com- pleted this year, and we will then recommend that steps be taken to revalue all property. If proper assessments are not made, the cost of government is not evenly distributed and our tax rate is not a true rate.
We recommend that in contrast to the Town meetings of recent years, everyone possible attend future meetings. The warrant to be acted on, on March 6th next, should receive your careful attention, as many articles are of vital importance.
We are glad to report again that the Town has kept within its budget, without the necessity of extra Town meetings.
The Selectmen again wish to thank all elected and appointed officials for their continued cooperation.
WILLIAM F. HYNES, Chairman, JOHN W. LEAVITT, WILLIAM A. LOKER, Clerk.
February 7, 1946.
73
REPORT OF THE STATE AUDIT
COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF CORPORATIONS AND TAXATION DIVISION OF ACCOUNTS
State House, Boston. October 31, 1945.
To the Board of Selectmen Mr. William F. Hynes, Chairman Wayland, Massachusetts
Gentlemen :
I submit herewith my report of an audit of the books and accounts of the town of Wayland for the period from Septem- ber 19, 1943, to August 9, 1945, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. Herman B. Dine, Assistant Director of Accounts.
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 September 19, 1943, the date of the previous audit, to August 9, 1945, and submit the following report thereon :
The financial transactions, as recorded on the books of the several departments receiving or disbursing money for the town or committing bills for collection, were examined, checked, and
74
verified by comparison with the records in the office of the town accountant and the town treasurer.
The books and accounts of the town accountant were exam- ined and checked. The receipts, as recorded, were checked with the treasurer's books and with records of the several depart- ments collecting money for the town, while the payments were checked with the treasury warrants and with the books of the treasurer.
The appropriations as listed from the town clerk's records of town meetings, as well as the transfers from the reserve fund authorized by the finance committee, were checked to the town accountant's ledger.
The ledger accounts were analyzed, a trial balance was taken off, and a balance sheet as of August 9, 1945, was pre- pared. This balance sheet indicates that the town is in good financial condition.
The books and accounts of the town treasurer were exam- ined and checked. The receipts, as recorded, were compared with the records of the several departments collecting money for the town and with the other sources from which money was paid into the town treasury, while the payments were checked with the warrants of the selectmen authorizing the disbursement of town funds. The cash balance on August 9, 1945, was proved by reconciliation of the bank balance with a statement furnished by the bank of deposit and by count of the cash in the office.
The payments of maturing debt and interest were proved with the amounts falling due and with the cancelled securities on file.
The records of tax titles held by the town were examined and checked. The amounts added to the tax title account were compared with the collector's records, the tax titles redeemed were checked with the receipts as recorded on the treasurer's cash book, the foreclosures and disclaimers were verified, and the tax titles on hand were listed and compared with the records at the Registry of Deeds.
The savings bank books and securities representing trust fund investments in custody of the treasurer were examined and listed. The transfers to the town were verified, the income was proved, and the other reported transactions were found to be correct.
75
The books and accounts of the tax collector were examined and checked. The poll, personal property, real estate, and motor vehicle excise taxes, as well as the special assessments outstand- ing according to the previous examination, were audited, and all subsequent commitments were checked to the warrants for their collection. The payments to the treasurer were checked to the treasurer's cash book, the recorded abatements were compared with the records of abatements granted, and the outstanding accounts were listed and reconciled with the respective control- ling accounts in the accountant's ledger.
The commitments of water charges were examined and checked. The recorded payments to the treasurer were com- pared with the treasurer's cash book, the abatements were veri- fied, and the outstanding accounts were listed and reconciled with the accountant's ledger.
Verification notices were sent to a number of persons whose names appeared on the books as owing money to the town for taxes, assessments, and water accounts, and from the replies received thereto it appears that the accounts, as listed, are cor- rect.
The town clerk's records of dog and sporting licenses were examined and checked, the payments to the State being verified by comparison with the receipts on file and the payments to the town treasurer being checked to the treasurer's cash book.
The commitments of departmental accounts were examined and checked. The recorded receipts were checked with the pay- ments to the treasurer and with the accountant's books, the abatements as recorded were checked with the departmental records of abatements granted, and the outstanding accounts were listed and proved to the accountant's ledger.
The records of receipts from selectmen's licenses, of the sealer of weights and measures, the school and library depart- ments, and of all other departments in which money was col- lected for the town were examined, checked, and reconciled with the treasurer's and the accountant's books.
The surety bonds furnished by the several town officials for the faithful performance of their duties were examined and found to be in proper form.
In addition to the balance sheet referred to, there are ap- pended to this report tables showing a reconciliation of the
76
treasurer's and the collector's cash, together with summaries of the tax, assessment, departmental, and tax title accounts, as well as tables showing the trust fund transactions.
For the cooperation received from the various town officials while engaged in making the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted, HERMAN B. DINE, Assistant Director of Accounts.
77
State Audit --- Town of Wayland Balance Sheet --- August 9, 1945 GENERAL ACCOUNTS
ASSETS
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