Official reports of the town of Wayland 1945-1947, Part 4

Author: Wayland (Mass.)
Publication date: 1945
Publisher: Printed at the Middlesex Freeman Office
Number of Pages: 666


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.


57


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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