USA > Massachusetts > Norfolk County > Randolph > Randolph town reports 1926-1931 > Part 20
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To the Citizens of the Town of Randolph :
In some respects the year 1927 has been experimental. By the adoption of the Town Accountant Act and the inauguration of a new system of town accounting, a revo- lution has been worked in the method of handling town finances. The system, while relieving the Selectmen of much of their work of a purely clerical and bookkeeping nature, calls for the appointment of a new official, whose work is more onerous than the general public appreciates.
An appropriation much larger than that recommended a year ago is needed to recompense properly the holder of the position, whoever he may be, for the great amount of time and labor the position requires.
While economy should ever be the watchword of the pub- lic official, appropriations may easily be figured so closely as to seriously handicap the departments in the proper performance of their work. It should not be necessary, as was the case this year, to call a special town !meeting' to transfer unexpended balances in order that depart- ments may meet legitimate obligations.
The using of the surplus in a previous year placed the town in an extremely critical condition during the past! year, and only through a combination of good fortune
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NINETY-SECOND ANNUAL REPORT
and the strictest economy were some of the departments able to function.
The Town was unfortunate during the year in losing two faithful servants through death. Mr. M. M. Sullivan, master of the almshouse for over twenty years, had lal- ways administered the affairs of that institution with economy and good judgment. To fill the vacancy caused by his death your Board appointed his widow, Mrs. Mary E. Sullivan, who had acted as matron (during the entire period of her husband's service. John J. Condon, Chief of the Board of Fire Engineers, for many years an engi- neer of that department and a special police officer, uni- versally popular and esteemed for his many likable quali- ties, passed away under especially sad circumstances. Your Board wishes to add its tribute to the one already 'ex- pressed by practically the whole community.
During the year a constructive step was taken in the placing of the police force under permanent tenure. The benefits of this change cannot be fully realized without the closest co-operation between elected officials and the police force.
In obedience to a unanimous vote of the Town, the' Town was divided into voting precincts by the Selectmen and the fast-growing north section of the town was set off into a separate precinct.
In order to enable this section of the town to get the full benefit of this change and to carry out the spirit of the original vote, the act should now be accepted provid- ing for precinct voting at Town Elections. This matter could not be considered under the law until the town had
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TOWN OF RANDOLPH, MASS.
been divided into precincts. To be consistent the Annual Town Meeting should accept the latter act.
Many complaints have been received during the year over drainage problems in various sections of the town. While in some instances these are cases for private rather than public action, and the Selectmen have no jurisdic- tion, the problem has grown to such proportions the town should take some action to relieve conditions which in time may develop into a nuisance.
Randolph has much to recommend it as a place to live. Statistics show that in proportion to population Randolph, during the last year, has the largest percentage of new home construction of any town in suburban Boston. This popularity will increase as industrial conditions improve and building operations become stabilized. To bury ani- mosity, to subordinate personal grievances should be the aim of every official and private citizen, to the end that we may build a better, busier and more attractive Ran- dolph.
Respectfully submitted,
RICHARD F. FORREST, WALTER F. STEPHENS, HAROLD W. MACAULEY,
Selectmen and Overseers of Public Welfare
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NINETY-SECOND ANNUAL REPORT
JURY LIST
Abrams, Samuel, North St. Allen, Charles E., No. Main St.
Baker, Arthur C., Roel St.
Baker, Ernest R., Roel St. Barry, William T., West St.
Beers, Edgar F., Union St., Boardman, Willard, No. Main St.
Bustard, Carl, Cross St. Callahan, Michael, Emiline St. Clark, John E. Condon, Frank M., Union St. Cordingly, Percy
Crockett, Percy, North St.
Crothers, Leon H., Jr., Roel St.
Cullity, Daniel M., No. Main St. Cushman, Lewis W., No. Main St. Derocher, Edmund, Howard St. Diauto, Michael J., Warren St. Driscoll, Frederick, Bartlett Rd. Duffy, James P., Orchard St. Fahey, Edward F., Silver St. Fardy, James, North St. Foley, James E., Cottage St. Flynn, Patrick J., So. Main St. Goeres, Thomas R., No. Main St. Gove, Clarence U., No. Main St. Harris, Joseph B., Fairmount St.
Shoeworker Carpenter Clerk Shoeworker Shoeworker Salesman
1 Shoeworker Clerk Carpenter Shoeworker Shoeworker Wood Dealer Contractor ĮClerk Clerk Retired Shoeworker Bookkeeper Plumber Real Estate Insurance Retired Retired Shoeworker Shoeworker Laborer Salesman
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TOWN OF RANDOLPH, MASS.
Heney, Charles L., South St. Hill, Charles D., No. Main St. Hurley, James H., No. Main St. Jones, Fred B., Centre St. Kiernan, Thomas F., North St. Leavitt, William H., Main St. Linnehan, John E., Depot St. Lynch, James, North St.
Lyons, C. Fred, Wales Ave. Lyons, Daniel P., Cross St. Mahoney, John J., Warren St. Marcille, John H., Centre St. McMahon, Edward H., South St. McMahon, Joseph J., South St. Merrill, Carl B., No. Main St. Morgan, Henry V., Warren St. Mullins, Timothy R., School St. O'Brien, Thomas S., South St. O'Leary, Timothy M., Plain St. Powderly, Charles T., No. Main St. Reynolds, O. E., No. Main St. Sawyer, George F., Liberty St.
Stetson, Thomas L., North St. Sullivan, George A., Maple St. Sullivan, M. F., South St. Teed, Frank F., Oak St.
Walsh, Albert E., No. Main St.
Wilde, Albert C., Liberty St.
Yates, Robert A., No. Main St.
Salesman Real Estate Dealer
Real Estate Dealer Musician Shoeworker Accountant Shoeworker Salesman Retired Salesman Bookkeeper Shoeworker
Retired Retired Salesman Accountant Retired Shoeworker Shoeworker Shoeworker Merchant Shoeworker Retired Shoeworker Shoeworker Carpenter Carpenter Salesman Builder
181
ANNUAL REPORT
OF THE
BOARD OF ASSESSORS
OF THE
TOWN OF RANDOLPH MASSACHUSETTS
FOR THE YEAR 1927
TOWN OF RANDOLPH, MASS.
Assessors' Report-1927
BOARD OF ASSESSORS Chairman, Henry V. Morgan Associate Members, James E. Foley and Waldo E. Mann.
ANNUAL REPORT - 1927
The Board of Assessors for the year 1927, submit the following report for the consideration of the Taxpayers of the Town of Randolph.
We have reported at length on various topics, in an earnest endeavor to impress on the voters, the importance of the duties devolving on the Assessors and the immedi- ate and vital concern that every taxpayer has in this de- partment of the town's business.
The report of our Board for the year 1927 contains discussion of various matters which we believe should be of particular interest to the taxpayers.
TAX RATE-$31.60
Our tax rate of $31.60 per thousand shows a reduction of 40 cents per thousand from the tax rate of the previous year. The total of appropriations voted to be raised through the tax levy of 1927 was $235,396.35, the largest in the history of the town, being an increase of $28,374.42
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NINETY-SECOND ANNUAL REPORT
over the appropriations of the previous year.
The increase in appropriations of $28,374.42 ordinarily would have resulted in an increase in the tax rate of $5.40 per thousand. However, a saving of this amount per thousand, plus the actual net reduction in the tax rate of 40 cents per thousand, a total saving of $5.80 per thousand was accomplished by reason of :
First-The benefit derived from the assessment of new buildings.
Second-Increase in valuation of land, principally due to the revaluation of certain parcels under development.
Third-From the use of surplus cash, including an addi- tional distribution of State Income Tax amounting to $5,117.72, which effected a saving of about $1.00 per thousand in the tax rate.
Fourth-A saving of about $2.05 per thousand, result- ing from the reorganization of the method of financing our Water Department, made effective at the Annual Town Meeting of 1926.
By combining the accounts of the Water Department with the General Accounts of the Town, the amount of $2,251.94, representing surplus cash, became available for use by the Assessors in reducing the tax levy. By liquid- ating the Water Loan Sinking Fund, the sum of $3,733.41 also become available and was used in further reducing the tax levy. By placing the Water Department on the same basis as other town departments, subject to the same financial regulations, whereby a budget was pro- vided to cover the operating cost of the department and
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TOWN OF RANDOLPH, MASS.
the receipts from the sale of water, meter rental fees, etc., being used by the Assessors in their determination of the tax levy, a surplus of receipts in excess of the cost of operating the department under the budget arrange- ment previously referred to resulted, and the sum of $4,795.29 derived from this source was used by the As- sessors in reducing the tax levy. These items, aggregat- ing $10,780.64, effected a saving of $2.05 per thousand in the tax rate.
INCREASE IN VALUATION-$287,750
By reference to the table of assessed valuation append- ed hereto it will be noted that the total assessed valuation of taxable property indicates an increase of $287,750, making the total valuation $5,237,250.
PERSONAL ESTATE
The increase in the valuation of property classified as personal estate amounted to $34,000, making the total assessment of personal estate $853,450. The valuation of personal property heretofore assessed showed a sub- stantial loss. This was in part due to the fact that there were comparatively few new cars purchased and assessed in Randolph during the years 1926-1927, and that the depreciation in value of those automobiles already assess- ed exceeded the gain from assessments on automobiles newly assessed. The liquidation of several shoe factories
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NINETY-SECOND ANNUAL REPORT
also resulted in a loss in personal property subject to assessment, on which taxes have been levied in previous years. .
However, a net increase in the total valuation of per- sonal estate was effected as the result of the assessment of the newly erected high tension electric power lines and towers of the Edison Electric Illuminating Co., of Boston, which pass over the southern section of our town.
REAL ESTATE-LAND
The increase in the valuation of land was $91,300, bringing the total assessments on land up to $1,245,050. The increase was brought about primarily by the revalu- ation of certain parcels, from an acreage to a building lot basis, as a result of development; in part, from the re- valuation of other parcels made necessary by the continu- ation of our policy to increase assessed valuations corres- ponding to, and consistent with the actual increase in market value, and the balance from new assessments on previously untaxed land, brought to light through the medium of the Town Plans which are being made under the supervision of our Board.
REAL ESTATE BUILDINGS
The increase in the valuation of buildings was $162,450, making the total assessed valuation of buildings $3,138,- 750. The erection of new buildings accounts for most of this increase, principally new dwelling houses, and the new bank building of the Randolph Savings Bank.
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TOWN OF RANDOLPH, MASS.
POSSIBILITY OF FURTHER REDUCTION IN TAX RATE IN 1928
There is a possibility of reducing our tax rate further in 1928, and to less than $30 per thousand, provided the taxpayers will practice economy in the voting of appropri- ations at the Annual Town Meeting. The following data will indicate the extent to which the annual cost of con- ducting our town has increased in recent years :
Year
1922
Total Appropriations Voted to be raised through the Tax Levy $127,630.21
1923
148,199.35
1924
147,028.55
1925
168,816.09
1926
207,021.93
1927
235,396.35
Notwithstanding the fact that our appropriations for 1927 show a tremendous increase, it would have been possible for our Board to have accomplished a greater re- duction in the 1927 tax rate, if it was not necessary for us to raise money in the 1927 tax levy for the following unusual items, including illegal expenditures in the form of overdrafts, and unpaid bills of the previous year, con- tracted in excess of departmental appropriations.
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NINETY-SECOND ANNUAL REPORT
Overdrafts, 1926 Unpaid Bills, 1926
$8,520.64 2,480.64
High School Equipment Notes authorized but not issued, ne- cessitating the raising of this sum by direct taxation, due to failure on the part of town officials to issue the notes 11,000.00
$22,001.28
It should not be necessary to raise money for these, purposes in the 1928 tax levy, as the State System of Accounting installed and in operation should prevent over- drafts. All notes authorized should be issued in due time, thereby preventing a recurrence of the High School Equipment Note situation. And as unpaid bills are simply another form of overdraft, the practice of creating liabili- ties in excess of appropriations should be discontinued.
PRESERVATION OF RECORDS
Fireproof facilities, including safes and files, were ac- quired during the year, in which to store official records heretofore unprotected, due to the apparent lack of space in the inadequate and antiquated storage vaults in the Town Hall. These new facilities will keep the assessment records intact, and thereby obviate the necessity of assem- bling a new set of records annually, as has been necessary in the past.
190
TOWN OF RANDOLPH, MASS. TOWN MAPS AND PLANS
Progress was accomplished during the year in the mak- ing of plans of the town. The engineers employed have practically completed plans for approximately one-third of the area of the town. The completed plans, being made from actual survey, indicate each parcel of land separ- ately, its location, area, boundaries, ownership, and the buildings situated thereon. The plans are advantageous for the intelligent assessment of real estate, for without them, land values in particular, can only be determined on an approximate basis. Assessments based on actual area, as well as location, will necessarily result in a high degree of accuracy in the determination and apportionment of the tax burden.
These plans will provide a basis for taxing all the 'prop- erty all the time, which is rather important when it is considered that at least $250,000 in omitted land value has been added to the valuation lists in the last four years. The revenue derived from taxing this amount of previously omitted assessments amounts to more in one year than the entire cost of the completed plans will be.
It is, therefore, obvious that the work should be carried through to completion; and to that end, we recommend that the sum of $1,000 be appropriated at the Annual Town meeting of 1928, an amount equal to that provided in the previous year.
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NINETY-SECOND ANNUAL REPORT
LADIES' LIBRARY ASSOCIATION VS. INHABITANTS OF TOWN OF RANDOLPH
The question of exemption of the Ladies' Library Asso- ciation as a charitable and educational institution, was referred to the Courts of the Commonwealth during the year, by reason of a suit for abatement of its taxes being brought by the Ladies' Library Association against the inhabitants of the town of Randolph.
In the customary manner, the case was ordered by the Court to be heard before a Commissioner. The case was heard before the Commissioner. That is, one side of the case was heard, that of the Ladies' Library Association, and as a result a Commissioner's report and the subse- quent order of the Court, based on the Commissioner's report, were issued in favor of the association.
Town Did Not Defend Action Against It
The Town was represented by counsel only on the first day of the hearing before the Commissioner. After the first day's hearing, the legal counsel appointed by the Selectmen resigned from the case, and no new counsel was appointed, so that at subsequent hearings before the Commissioner, and later when the case came before the Superior Court for disposition, there was no legal repre- sentative appearing in behalf of the Town. The Town's interest, therefore, suffered accordingly, as evidenced by the decision in the case. No appeal was registered against
192
TOWN OF RANDOLPH, MASS.
the Commissioner's report or the decision of the pre- siding Justice of the Court, which would have permitted taking the case to the Supreme Court of the Common- wealth on exceptions recorded at the 'hearings before the Commissioner.
Responsibility for Defense of Action Brought Against the Town Rests with Selectmen
Due to a motion voted annually at Town Meetings, empowering the Selectmen to "prosecute and defend" all suits to which the Town is a party, the Assessors were handicapped, and did not possess the right to select quali- fied legal counsel to arrange for the appearance of /wit- nesses, or otherwise to take action to protect the Town's interests in the case. The power so to do, and the duty and responsibility as well, was in the hands of the Select- men, and could not be delegated or assigned.' The pro- tection of the Town's interest in the case, or rather lack of protection of the Town's interest in the case, as the facts herein related would indicate, were vested in the Selectmen.
Statute Under Which the Ladies' Library Association Claims Exemption
The Statute under which the association claims exemp- tion is as follows :
General Laws of the Commonwealth, Chapter 59- Assessment of Local Taxes. Section 5:
"The following property and polls shall be exempt from taxation."
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NINETY-SECOND ANNUAL REPORT
Clause 3. "Personal property of literary, benevolent, charitable and scientific institutions and of temperance societies in corporated in the Commonwealth, the real estate owned and occupied by them or their officers for the purposes for which they are incorporated."
The association contends that it is a charitable and literary and educational institution.
Associations coming within this classification are ex- empt on the theory that because of the knowledge they diffuse as literary or educational institutions, and the charities they dispense as charitable institutions, they relieve the community in which they are located of a bur- den which would otherwise have to be assumed by the community itself. But our Board knows of no burden that the taxpayers of Randolph would have to assume that is now provided for by the Ladies' Library Associa- tion.
Subdivision "A" of Clause 3, Section 5, Chapter 59, of the General Laws of the Commonwealth:
"IF ANY OF THE INCOME or profits of the business of the institution or corporation is divided among the stockholders or members, OR IS USED OR APPROPRI- ATED FOR OTHER THAN literary, educational, benevo- lent, charitable, scientific or religious purposes, ITS PROPERTY SHALL NOT BE EXEMPT."
As applied to the Ladies' Library Association, this clause states that the "property shall not be exempt"- "if any of the income" is used for purposes other than literary or charitable purposes. Yet the report of income and expenditures of the Ladies' Library Association, for
194
TOWN OF RANDOLPH, MASS.
the year in which the association brought suit against the inhabitants of the Town, indicates that the association expended the sum of $139.57 by its music committee, apparently for the musical entertainment of the associa- tion's members and guests, WHICH COULD HARDLY BE CONSIDERED AN ACT OF CHARITY OR AN EDUCATIONAL ACTIVITY WITHIN THE MEANING OF THE STATUTE.
It would also be difficult to classify as a donation or expenditure for charitable or educational purposes the sum of $72 expended for an (item described in the same report as "Anniversary Expense." On the other hand, the association expended directly for literary purposes, as shown by the report, "Books, $29" and by direct donations to charity, as shown by the same report, furnished by! their counsel, "Paid to Charities, $30.65." This sum being paid in small amounts to organized charitable units.
An organization which would expend the sum of $139.57 for musical entertainment for its members, and only $29 for the promotion of the educational advancement of its 150 members and the community as a whole, would hardly be expected to contend that its dominant purpose was educational rather than social. The payment of $30.65 to charitable organizations, none of which benefited the taxpayers of the Town, does not, in the opinion of your Board of Assessors, indicate that the organization is primarily a charitable organization.
The total expenditures for all purposes for the year in question was $2,383.21, 'as compared with the sum of $59.65 for direct donations and expenditures for charit-
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NINETY-SECOND ANNUAL REPORT
able and literary and educational purposes. It is interest- ing to note also that the amount of the judgment against the Town for tax exemption in the sum of $123.20 is more than twice the combined expenditures made by the Ladies' Library Association for direct donations to charity and literary activities of $59.65.
Report of Legislative Commission With Respect to the Tax Exemption of Such Associations
In further substantiation of our position in the matter, we quote from the
"Report of the Special Commission Appointed by the Legislature in 1927, in accordance with Chapter 44 of the Resolves of 1927."
"To Investigate the Entire Subject of State, County and Local Taxation"-that portion of the report which pertains to local taxation :
House No. 490 "Local Tax-Exempt Property"
From page 28 of the Commission's Report-"Another factor in the increase of local tax rates is the growing amount of property which is becoming tax-exempt throughout the State."
From page 30 of the Commissioner's Report-"In effect, tax exemption is purely a subsidy. The Commission be- lieves that the only theory justifying tax exemption for such institutions is that they are doing work which the
196
TOWN OF RANDOLPH, MASS.
Government, whether Local or State, would otherwise have to do.
"Clubs, fraternal organizations, temperance societies, whose charitable work is merely incidental to their main purpose, should not be tax-exempt."
From page 31 of the Commissioner's Report-"In order to prevent the flooding of a municipality with organiza- tions claiming tax exemption, in order to give the officials of a municipality some power to prevent valuable land from becoming tax-exempt, it might be wise to require further the consent of a municipality before property can be considered tax-exempt."
Our Board submits that the report of the Legislative Commission's investigation of the tax-exemption feature of local taxation, as quoted, corresponds with our position in the matter.
Exceptions Taken to Rulings of Commissioner
Several exceptions were taken to rulings of the Com- missioner during the first day's hearing, when the Town was represented by counsel. While it is not necessary to enter into a detailed discussion of the nature or merits of all these exceptions, we do desire to discuss at least one of importance, in which we submit the ruling of the Com- missioner was absolutely erroneous, and to which appeal should have been taken on behalf of the Town to the Jus- tice of the Superior Court, or to the Supreme Court.
The exception referred to relates to a ruling of the Commissioner in regard to the cross-examination of the
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NINETY-SECOND ANNUAL REPORT
Treasurer of the association by the Town's counsel, as to the manner, if any, in which the property of the Ladies' Library Association, was used for charitable purposes during the year 1926, the year for which action was brought against the inhabitants of the Town.
EXCEPTION NO. 6
The following questions were asked of the Treasurer of the association on cross-examination :
Question. So far as you know, was any part of the building used for charitable purposes during that year, 1926-conducted right on the premises? Answer. I think I have answered that question.
Question. No, you said that all through the war-time, every part, every inch of it probably was used. But will you kindly come up to the present year, or as near as you can to it. What charity work was done on your prem- ises; what use was there of your premises for charity ? Answer. I told you I was not aware that we had any special call for charity work-public charity work-dur- ing the year 1926.
Question. And that would mean that you did no char- ity work?
Counsel for Plaintiff. We object.
The Commissioner. Excluded.
Question. Now, in your answer you say that you do not know of any special charitable purpose being served. Do you know of any general charity work? Answer. We stand ready at all times to do any special thing.
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TOWN OF RANDOLPH, MASS.
Counsel for the Plaintiff. We object to that question.
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