USA > Massachusetts > Norfolk County > Randolph > Randolph town reports 1920-1925 > Part 37
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Registrars of Voters
Harold F. Howard Robert T. McAuliffe
Charles R. Powers, Jr. John B. McNeill, ex-officio
Tax Collector Walter H. Lyons
Engineers of Fire Department John J. Condon
Harold W. Macauley
Martin E. Young
Finance Committee
William S. Condon
Herman W. French
Robert S. Cutting
Ellen A. Farrell John E. Kelley Frank D. McCarty
Winifred B. Richter
Highway Surveyor Charles H. Truelson
Tree Warden John T. Moore
Representative to General Court from 7th Norfolk 1
Representative District George E. Malcolm of Stoughton
Representative to Congress from 14th Congressional District Louis A. Frothingham of North Easton
4
ANNUAL REPORT
OF THE
ASSESSORS
1924
OF THE ASSESSORS
ASSESSORS' REPORT 1924
TO THE CITIZENS OF RANDOLPH :
The Board of Assessors for the year 1924 met early in March soon after the Annual Election at which two new members were added to the Board, Messrs. James H. Hurley and Henry V. Morgan, and organized with James H. Hurley, chairman, and Henry V. Morgan, sec- retary, with James E. Foley as the third member of the Board.
Prior to making a review of the taxable property of the Town our Board made a study of the General Laws relating to Local Taxation and held a conference with Charles W. Dow of the staff of the State Tax Commis- sioner, for the purpose of becoming familiar with the requirements of the State Tax Commissioner's Office.
Our Board then made a general review of the exist- ing valuations and arrived at the conclusion that in a great many instances property was undervalued, more particularly land many parcels of which, were being carried at values placed thereon a score of years ago, not withstanding the fact that during the intervening years major improvements such as permanent road- ways, water, gas, electricity, etc., had been installed, and also the fact that the actual value had increased. Many of these parcels contained large. frontage areas on some of our principal streets and yet were taxed on about the same basis as waste or pasture land while the very nature of the land and the demand for it for .. building purposes placed it in the class of improved land.
7
EIGHTY-NINTH ANNUAL REPORT
While the same conditions did not exist with regard to buildings it was found that a great many cases existed of unequal values. In view of the fact that such conditions existed the Assessors came to the con- clusion that the best results could be obtained by the full Board reviewing the taxable property of the entire Town instead of each Assessor reviewing one-third of the property. This decision of course meant that three times the amount of work would ensue but the As- sessors considered that the extra effort would be amply rewarded by way of the results obtained and accom- panying benefits which would accrue to the majority of taxpayers.
REDUCTION IN TAX RATE OF $4.20
The field work of the Assessors, that is the actual re- view of the property, produced many surprises. While the customary interpretation of the public is that a re- duction in the tax rate usually results from an increase in the valuation of existing property or from the addi- tion of new property, such explanations do not account as a whole for the reduction in this instance. Any benefit usually derived through the assessing of new buildings or dwelling houses was lost in 1924 by way of being offset by an increase in expenditures-through the form of appropriations which were approximately $4,000 more in 1924 than in 1923. This increase in expenditures would offset more than $135,000 of as- sessments on new property, the actual value of which would be close to $200,000 which exceeded the value of newly constructed buildings and dwellings.
Part of the reduction in tax rate does come under the explanation of an increase in the valuation of exist-
8
OF THE ASSESSORS
ing property, but it was absolutely not a general re- valuation of property, from the viewpoint of a general increase on all taxable property which is evidenced by the fact that the majority of taxpayers enjoyed a re- duction in the amount of their bills. The increase in the value of buildings as shown by our report was $235,300, approximately one-half of which was for new construction, the balance derived principally through the equalization of existing values.
The increase in the valuation of land is very notice- able to the extent of $277,000. One of the surprises found in our field work previously referred to was in the existing assessments of land values. We found large tracts of land of an improved nature bordering and fronting on some of our principal streets carrying valuations usually applied to pasture and waste land. In some instances the land was in the process of de- velopment. This condition was remedied by assessing the land on a building lot basis.
Existing land assessments in practically all sections of the Town were found to be unequal. For instance on certain streets we found that while the area of each lot and the conditions of the land were about the same, there were hardly any two valuations of the same amount. This condition was remedied by excluding all the previous valuations, the determination of a fair value and the application of the same to all lots of sim- ilar area and condition.
A great deal of land was found that was not as- sessed taxes for years. A glowing example of the seri- ousness of the matter is in the case of a certain de-
9
EIGHTY-NINTH ANNUAL REPORT
veloper who has had a certain section of our Town under. development for a number of years. In the previous year 1923, his holdings were assessed as ? lots on which he paid a tax of $11.42, while in 1924 our Board secured plans of his development and as- sessed to him all lots that had not been conveyed to purchasers and the result was that his tax bill for the year 1924 was $142 on. 339 lots ...
The net increase in personal property was $142,800. The total increase was of course much larger, but was reduced by the usual annual reduction due to the de- preciation in the value of motor cars; and there were also reductions in certain valuations of merchants and manufacturers due to the carrying of smaller stocks, etc. However, the increase was in a large part due to taxing of a great deal of property which was untaxed heretofore. Evidence of this fact may be found in our report of the assessment of automobiles. In 1924 our Board taxed 750 automobiles while only 481 were assessed in the previous year. While there would be a slight normal increase in the number of motor car owners the increase in the number actually taxed OI 269 would be 56% which indicates that a large amount of such personal taxable property was untaxed here- tofore.
The taxing of other classes of personal property such as certain classes of machinery and stock all of which involved thousands of dollars which have not been taxed in the past also added to the increase in the per- sonal property valuation.
ABATEMENTS
There is probably no part of the duties of an As-
10
OF THE ASSESSORS
sessor that require more thought and consideration than the matter of abatements. The granting of abate- ments is governed by the General Laws of the Com- monwealth but a great deal of the responsibility rests with Assessors who are to investigate the circumstances in each case before arriving at a decision. While the individual applying for an abatement must receive just consideration the interests of the taxpayers as a whole must also be considered. It should be realized that the granting of an abatement is the same as an expen- diture of money. Abatements should also be recon- sidered each year in each individual case as conditions change currently which alter the individual's claim for abatement. If this practice were followed abate- ments would not be made automatically year in and year out. We believe our Board effected a great deal of economy in this direction which resulted in benefits to the taxpayers as a whole without any injustice to any individual taxpayer. As an illustration our Board refused to grant an abatement to a certain organization which had been enjoying an exemption of $2,500 each year for a period of thirteen years on the grounds that it was illegal. Both the taxpayer in this instance and our Board consulted the tax authorities of the Com- monwealth who ruled in our favor that the abatement could not be legally made. The saving in this instance was $71 for the year 1924. At the current rate of taxes this meant a loss to the Town during the period that abatements were granted of close to $1,000.
RECOMMENDATIONS-MAPS
The work of the Assessors is greatly retarded and handicapped by lack of plans of the Town's property
11
EIGHTY-NINTH ANNUAL . REPORT
showing locations and areas as well as ownership. This matter is of importance to all the taxpayers as a great deal of revenue is lost through property that is not taxed as evidenced by our report. The loss through this channel is of course borne by the taxpayers as a whole and of course is all the more serious when it is realized that such conditions exist over a period of years. To make the point more forceable we submit a case taken at randum of an ordinary building lot which was last assessed and taxed in 1903. This lot was taxed in 1924 by us for $8.52 so that the total loss to the Town for the many years that it was untaxed at the current rate would be $178.92. And this is only a normal case of a small parcel while in the course of our work many larger parcels were found that were previously untaxed for years. Many of the surround- ing towns have taken steps in this direction. The work and cost of such plans does not have to be accom- plished in any one year in fact it is the recommenda- tion of our Board that a nominal sum of say $400 or $500 be appropriated annually until the entire task is completed. This system is followed in many communi- ties in fact the Town of Whitman recently completed similar work in the same manner by having a section of the Town mapped out each year and the total cost was in the amount of about $4,500.
PRESERVATION OF RECORDS
There is an apparent lack of system in the preserva- tion of the Public Records in our Town Hall. The vault space used jointly by several of the Town's De- partments is wholly inadequate. At present there is insufficient space to properly protect and preserve such
12
OF THE ASSESSORS.
records as Assessors Valuation Books, Probate Court Records, Copies of Conveyances as received from the County Registry, etc. Such records should be pre- served in fireproof storage facilities. It is our recom- mendation that the Trustees of the Stetson Fund, the interest on which now exceeds the principal, expend such sum as is necessary to provide such facilities for the several Town Departments together with the re- modeling of the lower Stetson Hall in such a manner that the space may be properly utilized and suitable office space provided for the transaction of the pub- lic's business which was one of the objects of the Stet- son Fund.
CREDITS
Credits is a classification used for revenue received by the Town from various sources and used by the As- sessors in reducing the total expense to be provided for through the tax levy. Through our efforts in the form of investigations and conferences with various Town Departments more particularly the Board of Selectmen, certain moneys due the Town were col- lected and placed in the Town Treasury. All the tax- payers benefited by the action taken as such revenues contributed in part to the reduction in tax rate. This subject is further discussed in the succeeding para- graph relating to "Free Cash in the Treasury."
FREE CASH IN THE TREASURY
There is in the treasury of our Town at the present time a considerable sum of money which is classified as free cash. This sum is legally classified as free cash because it is in the nature of a surplus. Such
13
EIGHTY-NINTH ANNUAL REPORT
free cash has never at least in recent years been ap- propriated for use by the Assessors which is the cus- tomary use to which such sums are applied.
Such surplus cash can not be used by the Assessors in reducing the annual expense to be provided for through the tax levy unless it is appropriated for such a purpose at a Town Meeting. The Assessors do an- nually estimate current revenue which is used to reduce the total expense to be provided for, but this surplus represents revenue received in the course of years from various sources which the Assessors were unaware of, from receipts in excess of Assessors' estimates, etc. Such surplus cash should be appropriated each year in the future and not permitted to accumulate to such a large sum as now exists for in effect it means that a certain amount of unnecessary taxes are levied each year with a surplus existing in the Town Treasury.
The amount of such surplus cash is now estimated to be in the vicinity of $30,000. We realize and we believe the taxpayers will recognize the necessity of the Town maintaining . a normal amount of surplus cash in its Treasury the same as any other financial institution, but at the same time the amount as exists at the present time is unquestionably more than is re- quired and more than should be permitted to exist. -
This matter will be discussed at the Annual Town Meeting and it is hoped that the Town Report for the past year will be in the hands of the Taxpayers suffi- ciently in advance of the Meeting to permit their per- usal of this matter in order that it may be efficiently and intelligently considered.
14
TOWN OF : RANDOLPH, MASS.
ENDORSEMENT AND APPROVAL OF STATE TAX AUTHORITIES OF. ASSESSORS METHODS AND RESULTS OBTAINED
It is certainly a pleasure for us to announce that the State Tax Commissioner has accepted the valuation placed upon Randolph's property without adjustment. This is an unusual occurrence for in recent years large sums have been added to the Assessed Valuation by the Commissioner for the purpose of allocating the State Tax. In fact in 1923 the sum of $900,000 was added to the Assessed Valuation. This should correct an apparent misunderstanding held by certain tax- payers that if property is properly valued or increased the State Tax will be greater. "On the contrary if the Commissioner finds the property of a community: un- dervalued, in fairness to other cities and towns that are properly assessed he causes such adjustment to be made as will equalize the apportionment of the State Tax.
We will conclude our report by assuring the citizens of Randolph that the same attention and effort de- voted to the Town's Tax problems in 1924 will be con- tinued in 1925 and in this direction we want to an- nounce that we are co-operating with the State Tax Commissioner in an endeavor to institute and organize a Norfolk County Association of Assessors. It is hoped to accomplish beneficial results through such an Asso- ciation in the direction of having uniform methods used throughout the County.
We believe that our efforts summarized through a reduction in Tax Rate of $4.20 were of great benefit to the taxpayers as a whole and it is our sincere hope
15
EIGHTY-NINTH ANNUAL REPORT
that the taxpayers will co-operate with the Board of Assessors in their endeavor to maintain a reasonable and attractive tax rate for Randolph to aid in the de- velopment and growth of the Town, by practicing economy in the form of appropriations.
Yours truly, BOARD OF ASSESSORS, 1924.
JAMES H. HURLEY, HENRY V. MORGAN, JAMES E. FOLEY.
ASSESSED VALUATION
1924
Personal Estate
$762,900.00
Real Estate-Buildings
2,367,800.00
Real Estate-Land.
1,044,950.00
Total
$4,175,650.00
Personal 1923
$620,100.00
Real Estate-Buildings
2,132,500.00
Real Estate-Land 767,890.00
Total
$3,520,490.00
INCREASE IN VALUATION-1924
Personal Estate
$142,800.00
Real Estate-Buildings
235,300.00
16
OF THE ASSESSORS
Real Estate-Land 277,060.00
Sub-Total $655,160.00
Plus valuation of property exempt by law (Soldiers and their widows) * 23,700.00
Total
$678,860.00
This amount is added because the valuation of exempted property is included in the total valuation for the year 1923, but not for 1924.
APPROPRIATIONS MADE AT THE ANNUAL TOWN MEETING OF 1924, INCLUDED IN TAX LEVY
Salaries of Town Officials :
Moderator
$50.00
Selectmen
650.00
Treasurer
900.00
Clerk
300.00
Assessors
1,000.00
Auditors
120.00
Registrars of Voters
100.00
Tax Collector
1,800.00
Inspector of Animals
100.00
Inspector of Milk
100.00
Inspector of Slaughtering
150.00
Sealer of Weights and Measures .
150.00
Poor in Almshouse
4.500.00
5,420.00
17
EIGHTY-NINTH ANNUAL REPORT
Poor out of Almshouse
2,500.00.
7,000.00
Forest Fire Department
500.00
Fire Department
500.00
Board of Health
2,250.00
Military Aid
:: 100.00
Soldiers' Relief
500.00
Soldier's Relief - Randolph
and Holbrook 250.00
Mother's AidHI . TA. . SUAX MOINS : 1,500:00
Reductionof TownDebt1318 7.
Notes %1$10,200.00
Interest and Discount
5,000.00
15,200.00
State Tax
6,300.00
County Tax
6,086.76
State Highway . Tax
742.00
13,128.76
General Expenses :
Miscellaneous
1,500.00
Snow removal
1,000.00
Election expenses
1,200.00
Insurance
1,900.00
Lock-up repairs
150.00
Printing Town Report.
725.00
Births, Marriages, Deaths
300.00
Overdraft of 1923.
938.35
Snow Plow Equipment.
School Department :
Stetson High School
12,210.00
Salaries of Teachers
28,774.00
Fuel .
4,000.00
7,713.35 600.00
18
OF THE ASSESSORS
Books and Supplies
4,500.00
Care of Rooms
3,000.00
Transportation of Pupis
2,000.00
Superintendent .
1,157.60
Physician
100.00
Nurse
700.00
Continuation and Grade Schools 500.00
Salaries, School Commit- tee
300.00
General Expense
4,000.00
Unpaid Bills
2,500.00
63,741.60
Turner Free Library
150.00
Randolph Visiting Nurse Asso-
tion
800.00
Street Lighting
5,740.00
Premium on Treasurer's Bond
100.00
Premium on Tax Collector's Bond
100.00
Fire Department :
General Expense
600.00
Salaries of Fifteen Men .
450.00
Hour Service at Fires
350.00
Driver of Trucks
1,800.00
Salaries of Engineers
150.00
Hose, 500 feet
400.00
Painting American La-
275.00
Maintenance Fire Alarm
600.00
4,625.00
Electric Light at Grove St.
16.50
France Truck
Repairs to Roel St ... 400.00
19
EIGHTY-NINTH ANNUAL REPORT
Repairs to Orchard St.
200.00
Decoration of Soldiers' Graves
225.00
Planting of Shade Trees
100.00
Medical attention at Alms- house 300.00
General repairs to Highways
6,400.00
Police Department-Paid Offi-
cer
1,500.00
Special Police
500.00
2,000.00
Care of Clock on Congrega- tional Church
20.00
Repairs to Center St.
1,500.00
Removal of Gipysy and Brown Tail Moths
1,700.00
Contribution to Brockton Hos- pital
500.00
Expense of Assessors Depart- ment 150.00
Purchase of traffic signal for Crawford Square
265.00
Repairs to Liberty St.
2,000.00
Reconstructing of Warren St.
1,333.34
Total
$147,028.55
CREDITS FROM VARIOUS SOURCES INCLUDED IN TAX LEVY-1924
From State-General and School Return $18,294.79
From State-National Bank Tax 350.00
From State-Corporation Tax 3,350.00
20
OF THE . ASSESSORS
Interest on Bank Balance and Taxes, etc. 2,000.00
Dog Tax 900.00
Special return from State for education in our Schools of Children under State jurisdiction 600.00
For services rendered by our Moth Depart- ment 300.00
Almshouse-from sale of produce and board of certain inmates 1,600.00
Poll Tax-1,581 at $2.00 3,162.00
From poor out of Almshouse-for assist- ance given citizens of other towns and cities 200.00
Miscellaneous-License fees, court fines,
etc. . 800.00
Total $31,556.79
DETERMINATION OF TAX RATE
Total Appropriations
$147,028.55
Less Credits
31,556.79
115,471.76
Overlay to cover abatements
3,116.70
Total expense to be provided for through tax levy 118,588.46
Total assessed valuation $4,175,650.00
Rate per $1,000 $28.40
21
EIGHTY-NINTH ANNUAL REPORT
TAX LEVIED AND COMMITTED TO TAX COLLECTOR-1924
Valuation
Rate $28.40
Tax $21,666.36 96,922.10
Real Estate
3,412,750.00
28.40
Total $4,175,650.00
$28.40
$118,588.46
Additional assess-
ment as of De-
cember 20, 1924.
1,469.70
Poll Tax, 1,581
at $2.00
3,162.00
Total
$123,220.16
VALUATION OF EXEMPTED PROPERTY
Houses of Worship Buildings
Baptist Church. $30,000.00
Land $3,000.00
Total $33,000.00
Congregational Church
35,000.00
5,000.00
40,000.00
St. Mary's Cath- olic Church. .
40,000.00
4,000.00
44,000.00
Unitarian
Church
20,000.00
5,000.00
25,000.00
Methodist
Church
1,500.00
500.00
2,000.00
Episcopal
Church
7,000.00
2,000.00
9,000.00
Seth Mann Home
4,500.00
3,000.00
7,500.00
Boston School for
the Deaf .
326,000.00
10,000.00
336,000.00
Total
$496,500.00
22
Personal Estate
$762,900.00
OF THE ASSESSORS
VALUATION OF PROPERTY OWNED BY THE TOWN-1924
Town! Hall $25,000.00
Schools Buildings and Land:
Prescott Primary School. . $10,000.00: :
Prescott Grammar School. 25,000.00
Chestnut St. " Primary School 2,500:00
North Randolph School 8,000.00
Belcher School
10,000.00
Tower Hill School
: 2,500.00
Stetson High School ..:
65,000:00
Fixtures, Books and Sup-
plies
50,000.00.
173,000.00
Public Library-Buildings and
Land 40,000.00
Fixtures, Books, etc. 20,000.00
60,000.00
Fire Department :
Engine House No. 1 4,000.00
Engine House No. 2 2,000.00
The above values include
buildings only as land
under No. 1 is included
with Town Hall and
land under No. 2 is rented.
Pumping Engine 7,500.00
Combination Fire Truck 3,000.00
Steam Fire Engine. 1,000.00
23
EIGHTY-NINTH ANNUAL REPORT
Ford truck with Chemi- cals 750.00
18,250.00
Police Department-Motorcycle .
300.00
Water Department-Entire System
250,000.00
Vacant Land-Clarke Lot in rear of Stet- son Hall facing Union St.
1,200.00
Land, North St.
200.00
E. Fannie Belcher Lot, Park St.
1,000.00
Almshouse-entire property .
12,000.00
Funds-Turner High School Medal Fund 1,000.00
Stetson High School Fund. 20,000.00
This Fund was $10,000,
but with accrued inter-
est it now amounts to approximately $20,000.
Turner Library Fund . 10,000.00
R. W. Turner Library
Fund 20,000.00
Coddington Fund 1,900.00
Total
52,900.00 $593,850.00
INFORMATION CONTAINED IN THE TABLE OF AGGREGATES PREPARED FOR THE STATE
Number of Residents Assessed for Property 1.584
Number of Residents Assessed for Poll Tax Only 619
Number of Non-Residents Assessed for Property, 664
Total Number of Persons Assessed 2,867
Number of male polls assessed
1,581
24
OF THE ASSESSORS
Number of horses
93
Number of cows.
273
Number of neat cattle other than cows
3
Number of swine 118
Number of dwelling houses
1,440
Number of fowl
2,650
Number of automobiles.
750
DIVISION OF THE TOTAL APPROPRIATIONS FOR 1924 BY DEPARTMENTS, INDICATING THE PERCENTAGE OF EACH DEPARTMENT'S AP- PROPRIATIONS TO THE TOTAL:
Appropriations.
Education
43 %
Indebtedness-Notes, Interest, Discount
10 %
Streets
9 %
Poor and Welfare
6%
State Taxes .
5%
County Taxes
4%
Street Lighting
4%
Miscellaneous
4%
Administrative
4%
Fire Department
4%
Health
3%
Police
2 %
Insurance
1 %
Trees and Moths
1 %
Total
100%
25
EIGHTY-NINTH ANNUAL REPORT
STATE TAXES
COUNTY TAXES
.04
STREET LICHTING
.04
MISCELLANEOUS
.04
ADMINISTRATIVE
.04
HEALTH
-03
POLICE .02
INSURANCE
.01
TREES · MOTHS .01
FIRE DEPARTMENT .04
INDEBTEDNESS NOTES · INTEREST DISCOUNT
.10
EDUCATION
.43
The above schedule may be interpreted also as indicating the number of cents in each dollar raised through. taxation or ap- propriated for the various departments, for example, forty-three cents out of every dollar appropriated or raised through taxation is for the purpose of Education, six cents of every dollar.for Poor and Welfare, etc.
P. S .- Since giving our original report to the printer we have compiled data indicating that our abatements for. 1924 amounted to $3,251.35 against $5,325.18 for the previous year.1923. Our Board provided through the 1924 tax levy $4,586.40, so that the actual cash savings was $1,335.35, which adds to the Town's sur- plus which the taxpayers will receive the benefit of in 1925. . We expect to further reduce abatements in 1925 as two-thirds of our 1924 abatements were for previous years taxes.
26
.09
POOR · WELFARE
.06
STREETS .09
ANNUAL REPORT
OF THE
SELECTMEN, Overseers of the Poor AND BOARD of HEALTH 1924
.
TOWN OF RANDOLPH, MASS.
REPORT OF THE SELECTMEN AND OVERSEERS OF THE POOR
To the Voters of Randolph :
In presenting this report for the year 1924 your Selectmen desire to call attention particularly to the efficiency of the Police Department, to the separate report of which we herewith refer. By providing a competent officer with motorcycle equipment, similar to that of the State Constabulary, proper police pro- tection to all parts of the Town and satisfactory con- trol of motor vehicle traffic were assured. While the Special Police appropriation has been exceeded by $300.39 this excess is several times offset by the $1,122.95 returned to the Town Treasury from fines collected by the courts.
The reconstruction of West Street to its junction with Warren Street was completed, and of Warren Street to the railroad, after considerable effort on our part to secure the funds. The State and County Com- missions have been asked to join with the Town in completing the reconstruction of Warren Street from the railroad to Main Street, in 1925. Also the State Commission has been asked to take over Union Street from Crawford Square to the Holbrook line as a State highway. Meantime the Rosetti Contracting Company has been sued for $30,000 damages for the poor work done by them on North Main Street, while their suit. against the Town of Randolph has been abandoned.
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