USA > Massachusetts > Norfolk County > Randolph > Randolph town reports 1926-1931 > Part 21
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The Commissioner. I think if he insists on it, she may answer. I do not think it is of any materiality, but if he insists upon it she may answer. I consider that an or- ganization may still be a charitable organization whether they meet in a hired hall or in their own property; and they do not have to show the evidence of it by dispensing charity physically in some building. It is the purpose of the organization that we are concerned with.
Counsel for Defense. Will you please save my excep- tion ?
The Commissioner. Yes.
The Commissioner states that he does "not think it
is of any materiality" to cross-examine an officer of the association to determine the charitable use, if any, to which the property was put in 1926, the year in question.
The witness answered that she was "not aware" that the association "had any special call for charity work- public charity work-during the year 1926" The ques- tion was not whether the association had been "called! upon" to dispense charity. The question was plain and to the point-"was any part of the building used for char- itable purposes during that year, 1926?"
The Commissioner stated: "I consider that an organiza- tion may still be a charitable organization, whether they meet in a hired hall or in their own property." Our Board contends that the difference between a "charitable or- ganization" meeting in a "hired hall" or "in their own
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NINETY-SECOND ANNUAL REPORT
property" represents the difference between taxation and tax-exemption. If the Commissioner's opinion was right and our contention wrong, there would be nothing to pre- vent an organization, qualifying as a charitable one, from holding and owning all the property its finances would permit of, free from taxation, regardless of the use to which the property was put. It is for the benefit of all taxpayers that this is not the case.
The Commissioner also states: "and they do not have to show the evidence of it (that they are a charitable organ- ization) by dispensing charity physically in some building." Our Board submits that the opinion of the Commissioner is absolutely contrary to the Statutes and to the numer- ous decisions of the Supreme Court. The Statute is clear on this point, wherein it states: "the real estate owned and occupied by them or their officers for the purposes for which they are incorporated."
The "purposes for which" the Ladies' Library Associa- tion was incorporated under the laws of the Common- wealth are as follows:
"To encourage friendly intercourse and mutual improvement in literature, art, science and the vital questions of the day. The Corporation may maintain a library in the Town of Randolph in the furtherance of these objects."
Your Board is unable to discern or recognize any char- itable object or purpose among those listed in the associa- tion's charter as quoted, and we therefore assert that the association is not incorporated for charitable purposes.
200
TOWN OF RANDOLPH, MASS.
To substantiate our contention that the Commissioner's ruling is erroneous, and that an organization must show by evidence, its physical use of the property for charitable purposes to be entitled to tax-exemption, we refer to the opinion of our Supreme Court as expressed in Mass. Re- ports, Volume 217, page 176, and quote as follows :
"The burden of proof is on one seeking to establish an exemption from taxation.
"It is the general policy of our law that all property shall contribute proportionately to the support of government. Although exceptions are made of property devoted to certain uses, the burden of proof is upon everybody who claims it to show clearly and unequivocally that he comes within the terms of the exemption. Doubt upon this point operates against the party making the claim."
The opinion of the Supreme Court also states that if an organization "incorporated as a charitable and benevo- lent institution owns a building in which it maintains a club for the social enjoyment of its members, and if the dominant use of the real estate is that of a private club- house rather than that of a headquarters for the dispensa- tion of charitable relief, such real estate is not exempt from taxation," even though the organization "performs many charitable functions."
Your Board of Assessors not only contends that the Ladies' Library Association is not an incorporated char- itable organization, as indicated by the objects set forth in its charter heretofore quoted, but also that its primary functions are not of a charitable nature; on the contrary,
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NINETY-SECOND ANNUAL REPORT
that they are those of a private women's club, and further that the dominant use of the real estate owned by the association is that of a private clubhouse, rather than that of a headquarters for the dispensation of charitable relief. Our opinion is, in part, arrived at by a review of the as- sociation's activities as set forth in the "Year Book" published by the association, which was introduced as an exhibit in the hearings before the Commissioner. The "Calendar" of events for 1926-1927, printed in the Year Book, is as follows:
"LADIES' LIBRARY ASSOCIATION Calendar, 1926-1927"
October 12. 7.45 p.m. Open meeting. President's greeting. Re- port of Biennial at Atlantic City, Mrs. Edith L. French. Re- ception to new members. Music. Refreshments.
October 26. 7.45 p.m. Program presented by Legislative Commit- tee, Mrs. Bessie H. Stephens, chairman.
November 9. 7.45 p.m. Narrative Lecture, Georgianna Barbara Such. Open night.
November 23. 7.45 p.m. Program presented by the Past Presi- dents, Mrs. Hannah B. Belcher, Mrs. Sarah K. A. Porter in charge.
December 14. 7.45 p.m. Annual Guest Night. Guests of honor: Mrs. Edward E. Hobart, third vice-president Mass. State Federation; Mrs. J. Herbert Libby, second district director. Program presented by the Mendelssohn Club of Boston.
December 28. 7.45 p.m. Cantata. Program presented by L. L. A. Glee Club, assisted by Miss Mabel T. Knight.
January 11. 7.45 p.m. Miss Florence Andrew, reader, assisted by the L. L. A. Glee Club.
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TOWN OF RANDOLPH, MASS.
January 25. 2.30 p.m. Association Tea. Travel Talk on South America., Mrs. Annie T. Tarbell. Music.
February 8. 7.45 p.m. An evening with Edward MacDowell. Il- lustrated by the violin, voice and piano, and discussed by his pupil, Mrs. Edith Noyes Greene, president Music Lovers' Club of Boston. Open meeting.
February 22. 2.30 p.m. Martha Washington Tea. Art Committee, Mrs. Edna S. Cole, chairman. Practical talk and demonstra- tions upon the Home Beautiful. Mrs. Everett Willis, Past President of Brockton Woman's Club.
March 8. 7.45 p.m. Musical. Program presented by Music Com- mittee.
March 22. 2.30 p.m. Association Tea. Program presented by Literature and Library Extension Committee, Mrs. Jennie F. Leavitt, chairman.
April 12. 7.45 p.m. Gentlemen's evening. Peter Murray, enter- tainer. Mrs. Edith L. Prescott, chairman. Open meeting.
April 26. 2.30 p.m. Association Tea. Program presented by Civ- ics and Community Service Committee, Miss Fannie E. Knight, chairman.
May 10. 2.30 p.m. May party for members. L. L. A. Magazine, Miss Eugenie E. Clark, Editor.
All of these meetings took place on the premises of the Ladies' Library Association, and the dates named corres- pond to the requirements of the association's by-laws, which call for regular meetings on the second and fourth Tuesdays, October to May inclusive, which would have a tendency to show the nature of the activities of the associ- ation when assembled at regular meetings of the corpora- tion, also the use to which the property is put.
Your Board of Assessors consider that the activities enumerated in the Calendar are in the nature of social,
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NINETY-SECOND ANNUAL REPORT
festive and entertaining functions, rather than charitable or educational activities within the meaning of the Statute governing tax-exemption.
Decision of the Board of Assessors
The fact that a decision against the inhabitants of the Town of Randolph, under the conditions described, was handed down in this matter, did not cause our Board to alter its opinion or decision in the matter, and we have ac- cordingly assessed the property held by the Ladies' Libray Association in 1927 as heretofore, and without exemption.
The opinion of our Board is, and has been, that the ex- tent of the charitable and literary, and educational activ- ities of the Ladies' Library Association, made known to our Board by two different presidents of the association, by the Executive Board of the association, by individual members of the association, by local counsel appearing in person in their behalf before our Board, Attorney Walter F. Stephens, by Stewart & Chase, trial counsel employed by the association, and by witnesses at the hearings before the Commissioner are so limited that they are only incidental to the real dominant and para- mount purpose of the association-the social advance- ment and entertainment of its members.
Our interpretation of the Statute governing the matter of tax-exemption in such cases is that held by all local tax- ing bodies, and the State Tax Officials, and is based on decisions of our Supreme Court.
It is manifest to our Board that the property owned by the Ladies' Library Association is used by far more for
204
TOWN OF RANDOLPH, MASS.
social and festive functions than for educational or char- itable purposes. The dominant use to which the real es- tate is put is that of a private club, rather than a public charitable or educational institution.
The real estate owned by the association provides for the rest and amusement of its members. The building! has the furnishings and accessories which accompany the establishment of private, social organizations.
It would be manifestly unjust to the taxpayers of the community if an exemption were allowed under such cir- cumstances. Ta quote the opinion of a member of the present staff or tax experts employed by the Common- wealth, it would virtually result in the taxpayers as a whole making a contribution toward the maintenance and operating costs of the association by way of a reduction in the amount of taxes which the property of the associa- tion should have assessed thereon.
For our Board to hold otherwise would be to permit any group of individuals to form an organization, incorporate, acquire real estate, and then purchase or otherwise ac- quire a few hundred dollars' worth of books or literary papers, or accomplish some minor work of charity, for the purpose of obtaining tax-exemption. This is not our in- terpretation of the Statute.
Tax-Exempt Properties in Randolph
In 1927 our Board allowed tax-exemption to the amount of $655,500 to religious, educational, literary and charit- able institutions, the list of which and the detailed amounts thereof may be found under a separate heading in this report (see Exhibit F.) By reference to this re-
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NINETY-SECOND ANNUAL REPORT
port it will be noted that no social, fraternal or improve- ment society has been allowed exemption. Our Board does not proposse to extend the privilege of tax-exemption Itbj such associations, or to otherwise increase the large ex- isting amount of tax-exempt property of $665,500, except where it is necessary to do so within the Statutes govern- ing tax-exemption.
ยท The adoption of a policy contrary to the one we have expressed herein would afford an opportunity to numerous local organizations, in the nature of social, fraternal and improvement societies, who at this time own property to the extent of at least $130,000, to take advantage of the situation by pressing claims for tax-exemption on the grounds of minor acts of charity, which form only a part of the activities of most all forms of organization, or of setting aside a portion of their property in which a library of small proportions may be installed, primarily for the use of their own members.
Importance of Case
We stress this case as one of the most important mat- ters which has confronted the inhabitants of Randolph. It is not only important in itself, but of much greater importance in the precedent that would be established, and the incentive that would be created for other organiz- ations to advance claims for tax-exemption.
Reason for Detailed Report of Matters Relating to Local Taxation
Only a small minority of the taxpayers are intimately acquainted with the details of the Town's business. The
206
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TOWN OF RANDOLPH, MASS.
Annual Report of Town Officers should, we believe, be a source of information to the taxpayers, and convey to them a report of departmental activities, of problems con- fronting the town, and discuss matters of interest and importance for the welfare of the community and the conduct of the town's business.
In the past three years our Board has endeavored to. report to the citizens all matters of interest to them, in so far as the same related to the Assessors' Depart- ment. Again this year we have endeavored to detail, in a form to be easily understood by all, the various activities affecting our Board. In this connection we consider that the petition of a group of taxpayers asking for a public consideration, in the form of tax-exemption, is a matter of public interest, and should be reported as such to the tax- payers as a whole.
The Assessors have imposed on them by law the duty of apportioning among the taxpayers, according to their relative property holdings, the appropriations made by the voters at Town Meeting, to carry on the town's busi- ness. Contrary to the general impression, the Assessors do not control either the tax rate or the amount lof taxes to be levied.
The voters themselves, in Town Meeting assembled, voting and appropriating money for various purposes, determine the amount of money that is to be raised by taxation, and the duty of the Assessors is, therefore, more or less a perfunctory one, except that the Assessors may, by study and investigation of the town's finances, care- fully estimate and appropriate current revenue, and recommend for appropriation by the voters sums classi-
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NINETY-SECOND ANNUAL REPORT
fied as Surplus Cash, the use of which reduces the amount to be raised by direct taxation, to provide for the appro- priations made by the voters.
Our Board's opposition to the abatement of taxes, and refusal to grant illegal abatements or exemptions, has been maintained, in some cases in the face of great pres- sure from those whose interest is that of the few rather than the many.
In carrying out our duties in a fearless and impartial manner, we have had in mind the duty we owe the public, and our oath of office, and not our political fortunes. We feel that the expense of government should be borne equally by all, and that organized groups of taxpayers should not use their numerical strength for the purpose of avoiding their proper and just debt to the town, and if attempts are made to appeal to the Courts, certainly the rights of our taxpayers as a whole should not be allowed to go undefended. We trust that never again will our community suffer loss of its rights by failure of its sworn officers to defend it.
Respectfully submitted, BOARD OF ASSESSORS,
Henry V. Morgan, Chairman.
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TOWN OF RANDOLPH, MASS.
ASSESSED VALUATION 1927
Personal Estate
$ 853,450.00
Real Estate-Land
1,245,050.00
Real Estate-Buildings
3,138,750.00
Total
$5,237,250.00
1926
Personal Estate $ 819,450.00
Real Estate-Land
1,153,750.00
Real Estate-Buildings
2,876,300.00
Total
$4,949,500.00
Increase in Valuation, 1927
Personal Estate
$ 34,000.00
Real Estate-Land
91,300.00
Real Estate-Buildings
162,450.00
Total
$287,750.00
APPROPRIATIONS MADE AT THE ANNUAL TOWN MEETING OF 1927, PROVIDED FOR THROUGH CURRENT TAX LEVY, CERTIFIED TO BY TOWN CLERK
General Government
Moderator's Salary Selectmen : Salaries $650.00
$
50.00
209
NINETY-SECOND ANNUAL REPORT
Expenses
800.00
Auditors' Salaries
1,450.00 150.00
Treasurer :
Salary
$900.00
Expenses (including premium on Treasurer's Bond)
200.00
1,100.00
Tax Collector:
Salary (1% commission on col- lections, estimated) $1,800.00
Expenses (including premium on Tax Collector's Bond)
125.00
1,925.00
Assessors :
Salaries $1,500.00
Expenses (including copies of deeds recorded at County
Registry and Probate Court Records
450.00
Printing (Poll Tax List)
350.00
Vault (for Valuation Record Books) 200.00
Maps (Town Plans)
1,000.00
3,500.00
Law Department Expenses
600.00
Town Clerk: Salary $300.00
210
TOWN OF RANDOLPH, MASS.
Expenses-Vital Statistics 375.00
675.00
Election and Registration :
Salaries (including salaries of Registrars of Voters)
$150.00
Expenses
475.00
625.00
Town Office Expenses 900.00
Protection of Property
Police Department:
Salary
$2,000.00
Expenses (including Special Police)
675.00
Article 23 (New Ford Touring Car-Equipped) 471.00
$3,146.00
Fire Department:
General Expense
$ 800.00
Driver of Truck-Salary
1,800.00
Salaries of Firemen
450.00
Hour Service
350.00
Salary-Extra Driver
260.00
Salaries of Engineers
150.00
New Hose
200.00
Fire Alarm System - New Construction
350.00
Forest Fire Department-Expenses
850.00
5,210.00
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NINETY-SECOND ANNUAL REPORT
Sealer of Weights and Measures :
Salary Expenses
$150.00
25.00
175.00
Moth Extermination --
(Under direction of Tree Warden) :
Expenses
$1,000.00
Tree Warden:
250.00
Salary Expenses
350.00
1,600.00
Health and Sanitation
Health Department:
Salaries
$
60.00
Expenses
3,000.00
Inspector of Animals-Salary
50.00
Inspector of Milk-Salary
50.00
Inspector of Slaughtering-Salary
100.00
Article 24-Employment of Health
Nurse
1,000.00
$4,260.00
Highway Department
Highway Surveyor-Salary
$1,500.00
General Repairs and Maintenance
8,600.00
212
TOWN OF RANDOLPH, MASS.
Article 34-Repairs to South St. 1,000.00
Article 35-Repairs to Centre St. 1,000.00
Article 37-Repairs to Grove St. 500.00
Article 38-Repairs to Mill St. 2,000.00
Article 39-Repairs to Mt. Pleas. Sq. 1,000.00
Article 40-Repairs to Highland Ave. 1,000.00 Article 41-Repairs to Lafayette St. 1,000.00
Article 42-Repairs to Canton St. 1,000.00
Article 44-Repairs to Chestnut St.
1,000.00
Article 26-New Fordson Tractor
and Equipment
2,100.00
Snow Removal
3,600.00
Street Lighting
6,119.00
Article 32-New Lights, South St.
33.00
Article 33-New Lights, Old St.
33.00
$31,485.00
Charities and Soldiers' Benefits
Almshouse Salaries and Expenses $4,000.00
Outside Relief (including Medical Attendance on Poor, Poor Out of Almshouse, Poor of Other Towns and Mothers' Aid)
3,250.00
State Aid
800.00
Military Aid
200.00
Soldiers' Relief
500.00
$8,750.00
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NINETY-SECOND ANNUAL REPORT
School Department
Stetson High School-Salaries
$16,750.00
Primary and Grammar Schools- Salaries
34,000.00
Fuel
3,000.00
Books and Supplies
4,500.00
Care of Rooms
4,000.00
Transportation
2,900.00
Superintendent of Schools-Salary
1,300.00
School Physician-Salary
100.00
School Nurse
1,400.00
Continuation and Trade Schools
3,000.00
General Expense
2,500.00
Equipment
2,000.00
School Committee Salaries
300.00
School Committee-Expenses
100.00
Article 22-Installing Heating and
Sanitary Equipment in Tower Hill School 2,300.00
$81,491.27
Turner Library
Repairs to roof, ceiling, floors, etc.
$450.00
Unclassified
Memorial Day
$225.00
Care of Clock in First Congre-
gational Church 20.00
214
TOWN OF RANDOLPH, MASS.
Town Reports - Printing and Distributing
776.40
Lock-up Expenses
200.00
Insurance
2,500.00
$3,721.40
Public Enterprises
Water Department:
Maintenance
$6,500.00
Service Construction
3,000.00
Joint Account
4,200.00
Braintree and Holbrook Water
Rates
846.38
Patroling Great Pond
433.33
Commissioners' Salaries
375.00
Interest on Bond Coupons
200.00
$15,554.71
Maturing Debt and Interest:
Maturing Debt
$18,600.00
Interest
9,000.00
$27,600.00
Overdrawn Accounts-Article 11
$8,520.64
Unpaid Bills-Article 12
2,480.64
$11,001.28
Article 8-Reserve Fund Article 10-Town Accountant: Salary $250.00
$500.00
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NINETY-SECOND ANNUAL REPORT
Expenses
200.00
$450.00
Article 25-Repairs to clock in spire of First Congregational Church 300.00
Extension of Water Mains-West St.
1,800.00
High School Equipment-Amount to be raised by taxation in lieu of notes authorized but not issued 11,000.00
County Tax
i
6,705.08
State Tax
8,040.00
State Tax-Highways
742.00
State Tax-Auditing Municipal Accounts Tax
3,780.88
Total Apropriations $235,396.35
CREDITS FROM VARIOUS SOURCES INCLUDED IN THE TAX LEVY-1927
Income Tax-1927
$20,326.08
Income Tax-1926 Additional Distribution 670.00
Income Tax-1926 Additional Distribution 335.00
Income Tax-1925 Additional Distribution
134.00
Corporation Tax-1927 Public Service
2,801.66
Corporation Tax-1926 Public Service
Additional Distribution 139.44
Corporation Tax-1927 Business
1,629.84
Corporation Tax-Prior Years-Business Additional Distribution
96.38
216
TOWN OF RANDOLPH, MASS.
National Bank Tax-1927 345.18
Trust Company Tax-1927
703.31
Eastern Mass. Street Railway Tax-1927
663.55
Dog Tax
1,185.94
Interest on Taxes
2,256.19
Interest on Deposits
204.65
Interest on Coddington Fund
86.45
From Com. of Mass. Division of Sanatoria
260.71
From Com. of Mass. Vocational Education
1,081.00
From Com. of Mass., Tuition of Children
918.06
Moth and Tree Departments
266.75
Almshouse
706.99
Fines from Courts
705.17
Refund of Overdrawn Salary Account
10.00
Outside Relief-Received from Com. of Mass.
565.65
State and Military Aid-Received from Com. of Mass.
1,062.00
Miscellaneous, including License Fees, etc.
510.10
Water Department-Received on Accounts Outstanding January 1, 1927
1,850.00
Water Department-Revenue Year 1927
18,500.00
School Department-Sale of Tickets and Misc. Revenue
100.00
Outside Relief-Refunds
100.00
Soldiers' Exemption on Taxes-Received from Com. of Mass. 176.58
Fees Collected by Sealer of Weights and Measures 48.52
Total
$58,439.20
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NINETY-SECOND ANNUAL REPORT
DETERMINATION OF TAX RATE-1927
Total Appropriations :
Town
$216,128.39
County Tax
6,705.08
State Tax
8,040.00
State Tax-Highways
742.00
State Tax-Auditing Municipal
Accounts
3,780.88
Total Appropriations
$235,396.35
Less Credits :
Revenue from various sources
$58,439.20
Poll Tax
3,412.00
Surplus Cash-including addi-
tional distribution of 1926 Income Tax of $5,117.72; General Account of Water Department, $2,251.94, and balance remaining from liquidation of Water De- partment Sinking Loan Fund, $3,733.41; the two latter amounts being avail- able as a result of consoli- dating the accounts and funds of the Water Dept. with the general accounts and funds of the Town
11,103.07
Total Credits 72,954.27
$162,442.08
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TOWN OF RANDOLPH, MASS.
Plus overlay to cover abatements-1926
1,029.77
Plus overlay to cover abatements-1927 2,025.25
Total amount to be provided for through Tax Levy $165,497.10
Total Assessed Valuation
$5,237,250.00
Tax Rate per $1,000 $31.60
TAX LEVIED AND COMMITTED TO TAX COLLECTOR-1927
Warrant-October, 1927:
Tax on Real and Personal Es- tate
Moth Tax
Poll Tax
$165,497.10 166.75 3,412.00
$169,075.85
Warrant-December, 1927
Additional Assessments
449.86
Total Tax Levied
$169,525.71
VALUATION OF EXEMPTED PROPERTY Privately Owned
Religious Organizations : St. Mary's Catholic Church Personal Estate $ 5,000.00
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NINETY-SECOND ANNUAL REPORT
Real Estate-Buildings
40,000.00
Land, North Main St. 5,000.00
Land, Pauline St. Held for erection of church 1,000.00
$51,000.00
First Congregational Church
Personal Estate
$ 5,000.00
35,000.00
Real Estate-Buildings Land
5,000.00
45,000.00
First Baptist Church
Personal Estate
$ 5,000.00
Real Estate-Buildings Land
30,000.00
4,000.00
39,000.00
Unitarian Church
Personal Estate
$ 2,500.00
Real Estate-Buildings Land
5,000.00
27,500.00
Episcopal Church
Personal Estate
$1,500.00
Real Estate-Buildings
7,000.00
Land
2,500.00
11,000.00
Methodist Church
Personal Estate
$ 500.00
Real Estate-Buildings
2,000.00
Land
500.00
3,000.00
220
20,000.00
TOWN OF RANDOLPH, MASS.
Literary Institutions :
Boston School for the Deaf Personal Estate
$ 25,000.00
Real Estate-Buildings Land
340,000.00
10,000.00
375,000.00
Turner Free Library
Personal Estate
$25,000.00
Real Estate-Buildings
40,000.00
Land
5,000.00
70,000.00
Charitable Institutions :
Seth Mann, 2nd, Home for Aged Women
Personal Estate
$ 2,500.00
Real Estate-Buildings
12,000.00
Land
5,000.00
19,500.00
Randolph Visiting Nurse Association Personal Estate 500.00
Cemeteries :
St. Mary's Catholic Cemetery
Real Estate-Vault and Tool Storage Buildings
$1,000.00
Land
5,000.00
6,000.00
Central Cemetery
Real Estate-Vault Building Land
$2,000.00
5,000.00
7,000.00
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NINETY-SECOND ANNUAL REPORT
Oakland Cemetery Real Estate-Land
1,000.00
Total
$655,500.00
Recapitulation
Religious Organizations
$176,500.00
Literary Institutions
445,000.00
Charitable Institutions
20,000.00
Cemetery Associations
14,000.00
Total
$655,500.00
VALUATION OF EXEMPTED PROPERTY Owned by the Town of Randolph
Town Hall:
Personal Estate
$ 2,500.00
Real Estate-Building
37,500.00
Land
12,500.00
$52,500.00
Schools :
Personal Estate - Equipment and Supplies Real Estate
50,000.00
Prescott Primary School -
Building 8,500.00
Land
1,500.00
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