Town Annual Report of the Officers of the Town of Douglas, for the year ending 1941-1950, Part 15

Author:
Publication date: 1941
Publisher:
Number of Pages: 1216


USA > Massachusetts > Worcester County > Douglas > Town Annual Report of the Officers of the Town of Douglas, for the year ending 1941-1950 > Part 15


Note: The text from this book was generated using artificial intelligence so there may be some errors. The full pages can be found on Archive.org (link on the Part 1 page).


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Article 5. To see if the Town will vote to raise and appropriate, or transfer from unappropriated available funds in the treasury, a sum of money for Chapter 81 Highway Maintenance, or take any action in relation thereto.


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26


Article 6. To Consider the report and recommendations of the Finance Committee and to see what sums of money the Town will raise and appropriate to defray the necessary and usual expenses of the several departments of the Town including appropriations for Blanket Insurance (so-called), for the observance of Memorial Day, for the rent of quarters for the Legion Post, for the upkeep of the Town Clock (so-called), for Civilian Defense, and a sum of money to the Town of Northbridge for the use of the Town Lock Up, for the fiscal year of 1944.


Article 7. To hear and act upon the reports of the several Town Officers and any outstanding committees and to choose any Committee or Committees the Town may think proper.


Article 8. To see what disposition the Town will make of the Dog Fund.


Article 9. To see if the Town will vote to authorize the Town Treasurer, with the approval of the Selectmen, to borrow money from time to time in anticipation of the revenue for the financial year beginning January 1, 1944, to issue a note or notes, therefor payable within one year, and to renew any note or notes as may be given for a period of less than one year in accordance with Section 17, General Laws (Ter. Ed.), Chapter 44.


Article 10. To see if the Town will vote to have a Reserve Fund.


Article 11. To see if the Town will vote to transfer a sum of money from the Overlay Reserve Account to the Reserve Fund, or take any action in relation thereto.


Article 12. To see if the Town will vote to transfer a sum of money from the Machinery Rentals Account to the Machinery Maintenance Fund.


Article 13. To see if the Town will vote to transfer a sum of money from the Workmen's Compensation Insurance Account to the General Highway Insurance Account.


Article 14. To see if the Town will authorize the Assessors to use any Free Cash in the hands of the Town Treasurer to reduce the Tax Levy in 1944.


Article 15. To see if the Town will instruct the Board of Selectmen to dispose of any of the Real Estate held by the Town by Foreclosure of Tax Titles and authorize and empower its Treasurer to give a deed of the same in the name and behalf of the Town, or take any action relating thereto.


Article 16. To see if the Town will vote to raise and appropriate a sum of money for the care of the Pine Grove Town Cemetery (so-called), or take any other action relating thereto.


27


Article 17. To see if the Town will vote to raise and appropriate a sum of money for repairs to the Police Cruiser or take any other action in relation thereto.


Article 18. To see if the Town will vote to raise and appropriate a sum of money for the purchase of a sidewalk snow plow, or take any other action in relation thereto.


Article 19. To see if the Town will vote to raise and appropriate the sum of four hundred eighteen dollars and ninety cents ($418.90) for the installation of a furnace at the Town Garage, or take any other action in relation thereto.


Article 20. To see if the Town will vote to raise and appropriate, or transfer from available funds in the treasury, a sum of money for the purchase of War Bonds or other bonds that are legal investments for savings banks, in order to establish a post-war rehabilitation fund, in accordance with the provisions of Chapter 5, Acts of 1943.


Article 21. To transact any other business that may legally come before said meeting.


THE POLLS MAY CLOSE AT FOUR O'CLOCK P.M.


You are directed to serve this warrant by posting attested copies thereof at Post Office at East Douglas and at the Store, formerly the Post Office at Douglas, seven days at least before the time of holding said meeting.


Hereof fail not and make due return of this warrant with your doings thereon, to the Town Clerk, at the time and place of said meeting.


Given under our hands this fourth day of February in the year one thousand nine hundred and forty-four.


WINFIELD A. SCHUSTER, PAUL D. MANNING, LESTER J. DERMODY, Selectmen of Douglas.


Douglas, Mass. February 4, 1944 A true copy, ATTEST:


HERBERT E. HUGHES,


Constable of Douglas.


28


In Memoriam


PAUL D. MANNING


Born in Walpole, Mass., Sept. 14, 1883. Died in Douglas, Mass., Feb. 3, 1944.


The death of Paul D. Manning, Senior member of the Board of Selectmen, has brought to a conclusion nearly twenty years of public service to the town of Douglas. During this time his keen sense of civic duty and unquestionable integrity has long been recognized and his cheerful and pleasing personality has rendered him very close to the townspeople whom he served. His untimely passing is a distinct loss to the people of the town and his unselfish devotion to their interests will long be remembered.


29


IN APPRECIATION


The members of the Fire Department have purchased and presented to the town an E. & J. Inhalator which will be available at any time to anyone requiring its service. This machine is the very latest development and is primarily a resuscitator and even in extreme cases has proven its ability at saving life. The townspeople are indeed fortunate in having such a group of public-spirited men as comprise our Fire Department.


DOUGLAS RESIDENTS IN THE ARMED SERVICES


Up to January 1, 1944, the Town of Douglas is proud to boast of having approximately 284 persons in the armed services. Many of these boys have seen action in foreign countries already, and others are expected to leave shortly. Of this total there is one reported missing in action, one killed in a training flight and a third killed in action. To those boys who have made the supreme sacrifice of giving their lives, the Town wishes to pay tribute.


30


INDEX


List of Jurors


2


Officers of the Town of Douglas


4


Finance Committee Report


7


Balance Sheet


10


Tax Rates in the Town of Douglas


12


Circle Diagram Table of Accounts


12B


Auditor's Report


13


Treasurer's Report


15


Accountant's Report


18


Board of Assessors


25


Town Clerk's Report


26


Tax Collector


32


Police Report


34


Dog Officer


38


Highway Superintendent


39 45


Library Report


46 47 47 48


Forest Fires


50


Tree Warden


51


Town Hall Report


52


Water Department


54


Agent Moses Wallis Devise


57


Board of Health Nurse


59


Old Age Assistance


61


Public Welfare:


Charities in Douglas


63


School Report:


School Committee


3


School Calendar


6


Report of Superintendent of Schools


8


Report of Douglas Memorial High School


14


Report of Supervisor of Music


17


Report of Teacher of Brass and Wind Instruments


18


Report of Supervisor of Writing


19


Report of School Nurse


20


Report of Attendance Officers


23


Statistical Statement .


24


Warrant for Town Meeting


25


Animal Inspector


Inspector of Slaughtering


Fire Department Report


Sealer of Weights and Measures


12A


ANNUAL REPORTS


OF THE


TOWN OFFICERS


OF THE


TOWN of DOUGLAS


A


C


S


INC


746


For the Year Ending


December 31, 1944


MILLBURY JOURNAL PRESS Millbury, Mass.


3


JURY LIST for the TOWN OF DOUGLAS FOR THE YEAR 1945


Abram, Arthur J.


Alexander, John E.


Anderson, Harold W.


Ballou, Henry S.


Bessette, Edward


Biros, Stephen


Bloniasz, Stanley, Jr.


Dresser Tender


Bosma, Gilbert


Milk Dealer


Bruno, Edmund


Janitor


Brule, Raymond J.


Buxton, Harold


Percher Trucking Weaver Farmer


Cabana, Frederick


Carlson, John A.


Carpenter, W. Lincoln


Cerulle, Vincent


Telephone Employe Janitor Farmer Retired


Chase, Jesse E.


Chase, Orson


Chupka, John


Conrad, George


Dansereau, Albert J.


Dixson, Norval A.


Dodge, Frank O.


Dudley, Leslie C.


Fisher, Irving H.


Frost, Alfred J.


Fulone, John J. Gove, Herbert E. Graham, Lindsey C. Guay, Albert L.


Hippert, Frank R.


Holmes, Clarence W.


Howard, Walter N. Johnson Chesley H. Johnston, Harry Jussaume, Louis LaPlante, Joseph


Lynch, Robert E. MacDonald, Robert E.


Carpenter Oil Line Weaver Carpenter Truck Driver Maintenance


Organizer Laborer Guard


Electrician Musician Guard Carpenter Store' Owner Laborer Truck Driver Spinner Weaver Overseer High School Principal Spinner Carpenter Finishing Room Gas Station Owner Laborer Pharmacist Pattern Maker


4


McCann, Earl Manyak, Andrew J., Jr. Marsh, Lucius J. Metcalf, Arthur L. Mooney, William A. Parker, Howell W. Piepszak, Felix Place, Joseph A.


Quintal, Joseph C.


Ritchie, Thomas P.


Roche, Joseph T.


Simmons, Agalon B.


Sochia, Leon T. Stanick, John J.


Stevens, Edwin S.


Szocik, Walter


Sullivan, Ralph


Therrien, Desiry


Thomas, Henry


Travaille, Jasper


Valliere, Edward J.


Vecchione, Carmen S.


Vecchione, Theodore


Wallis, Chester A.


Wasink, John F.


Wellman, Chester E.


Zemianek, Paul


Highway Shipper Assessor Carder Finisher


Farmer Shear Tender Retired Store' Owner Store Owner Rate Setter


Retired Ice Dealer Spinner Machinist Machinist


Lunch Cart Owner Loom Fixer Draftsman Roving Carrier Truck Driver Mechanic Taxi Owner Carpenter Clerk Retired Percher


Given under our hands this 31st day of January, 1945, A. D. LESTER J. DERMODY WILLIAM J. WALLIS ROBERT J. FROST Selectmen of Douglas.


5


TOWN OFFICERS 1945


Selectmen LESTER J. DERMODY, 1946, Chairman


WILLIAM J. WALLIS, 1947 ROBERT J. FROST, 1945 Moderator FERDINAND J. LIBBY,1945


Town Clerk JOAN S. VIROSTEK, 1945 Treasurer RICHARD H. ALDRICH, 1945


Town Counsel FERDINAND J. LIBBY, 1945


Assessors LUCIUS J. MARSH, Jr., 1945, Chairman IRVING FISHER, 1947 WALTER J. BUDZYNA, 1946


Members Board Public Welfare FRANK X. RINFRETTE, 1947, Chairman W. LINCOLN CARPENTER, 1945 FRED J. JETTE, 1946 VERA H. WARNER, Agent


School Committee


MARGARET S. CARRICK, 1945, Clerk WARREN A. JOHNSON, 1945 BAYLIS G. ALDRICH, 1946, Chairman E. MIALMA JENCKES, 1946 ANDREW J. CENCAK, 1947 LOUIS A. CALLAHAN, 1947


Tree Warden JAMES FULONE, 1945 Superintendent of Highways FRANK A. YACINO, 1945 Agent Moses Wallis Devise GILBERT W. ROWLEY, 1945


Cemetery Commissioners ROBERT E. MacDONALD, 1947 EDWARD H. BALCOM, 1946 HOWELL W. PARKER, 1945


6


Town Accountant JOAN S. VIROSTEK, 1946


Board of Registrars MOSES DEBLOIS, Chairman, 1946 . WALTER B. PINE, 1945 FRANK X. COONEY, 1947 JOAN S. VIROSTEK, Clerk, 1945


Trustees of Public Library ROBERT J. FROST, 1945 STEPHEN L. HREUSIK, 1946 K. HELENA WIXTEAD, 1947


Life Members-Trustees of Simon Fairfield Public Library LENA M. SCHUSTER WALTER B. FAIRFIELD


FRANK E. JONES FERDINAND J. LIBBY


WILLIAM J. WALLIS


Chief of Police VICTOR J. NELSON, 1945 Chief of Fire Department FELIX S. VECCHIONE, 1945 Superintendent of Schools


A. B. GARCELON


Superintendent of Water Works HERBERT E. HUGHES, 1945


Water Commissioners GILBERT W. ROWLEY, 1946 FELIX S. VECCHIONE, 1945 WILLIAM J. WALLIS, 1947


Board of Health SELECTMEN


LLOYD BLANCHARD, D. M. D. RAYMON H. SPOONER, M. D. VICTOR J. NELSON, Agent (Mrs.) MABEL M. BROWN, Nurse


Sealer of Measures and Weights LEO R. LaCOURSE, 1945 Collector of Taxes FLOYD S. RAWSON, 1945


Moth Superintendent JAMES FULONE, 1945


7


Forest Fire Warden FELIX S. VECCHIONE, 1945


Recreation Commission JOSEPH S. VECCHIONE, 1946 EDITH L. DIXSON, 1947 CLARENCE A. GAGNE, 1945


Dog Officer VICTOR J. NELSON, 1945


Fence Viewers CHARLES L. CHURCH, 1945 FERDINAND J. LIBBY, 1945 WALTER H. PARKER, 1945


Bridge Viewer FRANK A. YACINO, 1945


Inspector of Animals ROY KENYON, 1945


Inspector of Slaughtering ROY KENYON, 1945


Measurers of Lumber


WILLIAM J. WALLIS, 1945 HENRY HINDON, 1945


WALTER H. PARKER, 1945 CHARLES CHURCH, 1945


Weighers of Coal


FRANK E. JONES, 1945 LEON T. SOCHIA, 1945


:


8


FINANCE COMMITTEE REPORT


Appropriation estimated necessary for fiscal year ending Dec. 31, 1945.


Selectmen's Salary


$ 300.00


Selectmen's Expense


200.00


Town Accountant's Salary


.. 900.00


Clerk for the Selectmen


750.00


Town Treasurer's Salary


400.00


Town Treasurer's Expense


250.00


Tax Collector's Salary


700.00


Tax Collector's Expense


350.00


Assessor's Salaries


400.00


Assessor's Expense


125.00


Town Clerk's Salary


450.00


Town Clerk's Expense


100.00


Town Counsel's Salary


300.00


Registrar's Salary


75.00


Registrar's Expense


300.00


Moderator's Salary


15.00


Election Expense


125.00


New Town Hall Maintenance


2,00.00


Old Town Hall Maintenance


100.00


$ 7,840.00


PROTECTION OF PERSONS AND PROPERTY


Police


$ 5,500.00


Police - Special Duty


200.00


Police Lock Up


165.00


Fire Department


1,800.00


Insurance on Fire Equipment and Personnel


400.00


Sealer


50.00


Tree Warden and Moths


700.00


Forest Fires


500.00


Dog Officer


50.00


$ 9,365.00


HEALTH AND SANITATION


Salarie's of Agents $ 100.00


Health Expense


2,300.00


9


Meat Inspector's Salary Animal Inspector's Salary Vital Statistics


25.00


75.00


25.00


$ 2,525.00


HIGHWAYS


Chapter 81, Highways


$ 4,438.00


Chapter 90, Maintenance


1,500.00


Railings


100.00


Bridges


300.00


Special Highway Expense


300.00


Snow Roads


2,500.00


Street Lighting


2,500.00


Care of Public Squares


75.00


Sidewalks


100.00


$ 11,813.00


PUBLIC WELFARE AND SOLDIERS' BENEFITS


Welfare Salaries


$ 400.00


Welfare Relief Expense


5,500.00


Old Age Assistance, Clerk


600.00


Welfare, Clerk


600.00


Aid to Dependent Children, Clerk


200.00


Old Age Assistance Expense


9,500.00


Aid to Dependent Children


750.00


Soldiers' Relief


200.00


War Allowance - Soldier's Relief


100.00


$ 17,850.00


SCHOOL AND LIBRARY


School Committee Salary


$ 200.00


School Expense


49,000.000


Industrial Schools


200.00


Library


1,500.00


$ 50,900.00


RECREATION AND UNCLASSIFIED


Recreational Program


$ 300.00


Ration Board


Blanket Insurance


2,000.00 900.00


10


American Legion Hall Memorial Day Care of Town Clock - so called


Printing Town Reports


100.00


150.00


30.00


300.00


$ 3,780.00


ENTERPRISE AND CEMETERY


Water Commissioner's Salaries


$ 300.00


Water Department - General Expense


4,500.00


Cemetery (Douglas Center)


150.00


4,950.00 $


INTEREST AND MATURING DEBTS


Interest


$ 100.00


Debt


2,000.00


TOTAL


2,100.00 $


$111,123.00


Finance Committee:


LESTER J. DERMODY, 1946


WILLIAM J. WALLIS, 1947 ROBERT J. FROST, 1945 BAYLIS G. ALDRICH, 1947 GILBERT W. ROWLEY, 1945 FERDINAND J. LIBBY, 1945 FRANK X. RINFRETTE, 1946 HOWELL W. PARKER, 1946 ANDREW HVIZDOS, 1947


Town of Douglas


Balance Sheet-December 31, 1944


GENERAL ACCOUNTS


Assets


Liabilities and Reserves


Cash:


Trust Fund Income:


In Banks and Office


$ 39,830.78


Mowry School Fund $ 1,242.76


Petty Cash Advance-Tax Collector .. 50.00


$ 39,880.78


Cemetery Funds 131.28 $ 1,394.48


Accounts Receivable :


Taxe's :


Buffington Gift for School Reference Library


207.79


Levy of 1944


1,018.73


Sale of Cemetery Lots and Graves Fund ....


74.50


Motor Vehicle Excise Tax: Levy of 1944


14.35 Tailings


41.30


Tax Titles


730.78


Road Machinery Fund


1,670.54


Tax Title Possessions


2,300.98


Compensation Insurance Fund


217.35


3,031.76


Federal Taxes Withheld


1,489.22


Departmental


Town Hall


250.80


Federal Grants:


State Aid-World War II Allowance


75.00


Soldier' Burials


100.00


Schools


7.50


Assistance


164.32


Water:


Administration


47.57


Rates


1,252.23


Aid


96.56


Miscellaneous


21.00


Old Age Assistance:


Administration $ 232.99


433.30


Aid to Dependent Children:


541.44


Adeline Pierce Sanborn Library Fund 20.44


Aid to Highways-State-Chapter 81 .... Overlay Deficit: Levy of 1943 and Prior Years 124.45


$ 1,273.22 636.91


Appropriation Balances : Civilian Defense


96.29


Street Lighting .. 208.38


Ration Board 61.02


Schools-General Expense


2,443.71


Water-Pumping Station Account


43.32


2,852.72


Reserve Fund-Overlay Surplus


2,929.18


Overlay Reserved for Abatements: Levy for 1944


1018.73


Revenue Reserved Until Collected:


Motor Vehicle Excise


14.35


Tax Title


3,031.76


Departmental


433.30


Water


1,273.23


Aid to Highways


636.91


5,389.55


Surplus Revenue


28,586.71


$ 46,413.51


$ 46,413.51


DEBT ACCOUNTS


Net Funded or Fixed Debt


$ 2,000.00


Water Loan


$ 2,000.00


TRUST ACCOUNTS


Trust Funds, Cash and Securities: In Custody of Town Treasurer


$ 34,604.79


In Custody of Town Treasurer: Myron O. Mowry School Fund $ 25,070.38


In Custody of Library Trustees


13,303.37


Adeline Pierce Sanborn Library Fund ....


100.00


In Custody of Agent


31,422.56


Care of Graves-G.A.R. Veterans Fund 803.02


Mary South Cemetery Fund 239.91


Monument Fund, Sons of Veterans ..


107.84


Cemetery Perpetual Care Funds 3,246.14


Postwar Rehabilitation Fund


5,037.50


$ 34,604.79


In Custody of Library Trustees: Simon Fairfield Library Fund In Custody of Agent: Devise of Moses Wallis


13,303.37


31,422.56


$ 79,330.72


$ 79,330.72


14


Tax Rates in the Town of Douglas


1931


.$ 30.70


1932


32.50


1933


31.50


1934


33.00


1935


32.00


1936


32.00


1937


35.00


1938


37.00


1939


37.00


1940


35.00


1941


35.00


1942


35.00


1943


35.00


1944


35.00


TABLE OF ACCOUNTS


TOWN OF DOUGLAS


Account


Balance


Jan. 1, 1944


Appropriations


Income


From


Total


Expended


Transferred


Unexpended Dec. 31, 1944


Selectmen's Salaries


300.00


300.00


300.00


Selectmen's Expenses


200.00


200.00


175.18


24.82


Selectmen's Clerk


650.00


650.00


650.00


Town Accountant's Salary


800.00


800.00


800.00


Town Clerk's Salary


400.00


400.00


400.00


Town Clerk's Expense


100.00


100.00


98.66


1.34


Town Treasurer's Salary


400.00


400.00


400.00


Town Treasurer's Expense


250.00


250.00


204.01


45.99


Tax Collector's Salary


700.00


700.00


700.00


Assessors' Salaries


400.00


26.12


Reserve Fund


426.12


426.12


Assessors' Expenses


125.00


26.73


Reserve Fund


151.73


151.73


Town Counsel's Salary


300.00


300.00


300.00


Registrars' Salary


75.00


75.00


75.00


Registrars‘ Expenses


300.00


300.00


188.93


111.07


Moderators' Salary


15.00


15.00


15.00


Election Expense


300.00


97.10


Reserve Fund


397,10


397.10


Purchase War Bonds


Chapter 5, 1943


5,000.00


37.50


Income


5,037.50


5,037.50


New Town Hall


Maintenance


1,600.00


Reserve Fund


699.71


Income Trust Fund 2,794.75


2,794.75


New Town Hall


Special Repair


1,400.00


1,400.00


1,355.00


45.00


Old Town Hall


Maintenance


100.00


100.00


9.45


90.55


Police


5,500.00


5,500.00


5,499.80


.20


Police Special Duty


200.00


200.00


198.76


1.25


Police Cruiser Repairs


203 00


203.00


202.70


.30


Police Lock up


165.00


165.00


165.00


Fire Department


2,100.00


68.04


Forest Fire


2.00


Refund


3,670.04


3,647.83


Tree Warden and Moths


600.00


56.15


Reserve Fund


656.15


656.15


22.21


Sealer Weights and


Measures


50.00


50.00


50.00


Forest Fires


500.00


500.00


286.11


68.04


Fire Dept.


145.85


Dog Officer


50.00


50.00


50.00


Civilan Defense


200 00


200.00


103.71


*96.29


Health Dept. Agent


100.00


100.00


75.00


25.00


Health Expenses


2,000.00


364.30


Reserve Fund


3,066.05


3,066.05


700.00


Schools


Meat Inspector's Salary ....


25.00


25.00


25.00


Animal Inspector's Salary


75.00


75.00


75.00


Vital Statistics


25.00


25.00


6.50


18.50


Chapter 81-Highways ..


4,450.00


8,875.00


State


13,325.00


13,312.99


12.01


Chapter 90-Maintenance


1,500 00


1,500.00


State


5,849.51


5,849.51


Special Highway Insurance Highway Machinery


459.50


Insurance Fund


459.50


459.50


Maintenance Account


2,200.00


Rental Fund


2,200.00


2,199.80


.20


Bridges


300.00


300.00


299.97


› .03


General Highways


300.00


223.38


Reserve Fund


523.38


523.38


Railing


100.00


100.00


99.99


.01


Snow Roads


2,500.00


2,500.00


2,499.95


05


Street Lighting


2,500.00


2,500.00


2,278.48


*208 38


Care Public Squares


75 00


75 00


69.35


5.65


Sidewalks


100.00


100.00


99.78


.22


Garage


418.90


418.90


418.90


Tractor


2,400.00


2,400.00


2,400.00


Welfare Salaries


400.00


400.00


400.00


Welfare Expense's


5.000.00


366.00


Refund


5,366.00


5,160 56


205.44


Welfare Agent


1,400.00.


160.00


Federal Grants


1,560.00


1,560,00


Old Age Assistance


9,000.00.


144.19


Reserve Fund


9,144.19


9,144.19


Aid Dependent Children


750.00


750.00


740.00


10.00


Fed. Grant, O. A. A. Asst.


447.57


7,103.09


Federal Grant


7,550 66


7,386 34


*164.32


Fed. Grant, O. A. A. Adm.


156.71


236.09


Federal Grant


392.80


19.81


140.00 Wel. Agt.


*232.99


Fed. Grant, A. D. C. Aid


19.56


345.17


Federal Grant


364.73


250.00


*114.73


Fed. Grant, A. D. C. Adm.


32.34


17.06


Federal Grant


49.40


20.00 Wel. Agt.


*29.40


Soldiers' Relief


100.00


200.00


178.50


21.50


War Allowance


100.00


100 00


75.00


25.00


School Com. Salaries


200.00


200.00


200.00


98.75


Refund


School Expenses


46,500.00.


400.00


Reserve Fund


46,998 75


43,850.88


700.00 Hith. Exp. * 2,443 71


Industrial School


200.00


200.00


141.10


58.90


Library


584.17


County Dog Refund 1,834 17


2.04


Reserve Fund


2,000.00


Overlay Reserve


2,000.00


1,979.80 Various


** 20.20


Blanket Insurance


900.00


118.00


American Legion Hall


100.00


100.00


100.00


Memorial Day


150.00


16.80


Reserve Fund


166.80


166.80


Care of Town Clock


30.00


30.00


30.00


Printing of Town Reports


300.00


85.85


Reserve Fund


385.85


385 85


Recreation Program


300.00


300.00


194.18


105.82


Ration Board


2,000.00


2,000.00


1,938.98


*61.02


Water Comm. Salary


300.00


300.00


300.00


4,500.00


4,500.00


4,040.30


459.70


Water Pumping Station


43.32


43.32


Cemetery


150.00


150.00


87.44


62.56


Pine Grove Cemetery


100.00


44.14


Reserve Fund


144.14


144.14


Maturing Debt


2,000.00


2,000 00


2,000.00


Interest


100.00


100.00


22.50


77.50


699.50 116,131.90


31,783.14


148,614.54 140,476.75


2,907.84


5,229.95


* Balances transferred to 1945 Accounts.


** Transferred to Overlay Surplus.


1.75


Refund


1,500.00


County


1,349.51


Excess and Def'cy


1,500.00


Excess and Def'cy.


350.00


248.42


101.58


Tax Collector's Expense


350.00


Transferred


To


Water General Expense


*43.32


900.00


782.00


4.16


1,250.00


1,832.13


13.14


New Furnace Town


1944


15


AUDITOR'S REPORT


January 25, 1945


To the Board of Selectmen


Mr. Winfield A. Schuster, Chairman Douglas, Massachusetts


Gentlemen:


I submit herewith my report of an audit of the books and accounts of the town of Douglas for the year ending December 31, 1944, 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, As- sistant 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 Douglas for the year ending De- cember 31, 1944, and report thereon as follows:


The financial transactions, as recorded on the books of the several departments receiving or disbursing money for the town or commit- ting bills for collection, were examined and checked.


The books and accounts of the town accountant were examined and checked in detail. The ledger was analyzed, the appropriation ac- counts being checked to the town meeting records of appropriations and transfers voted, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on December 31, 1944.


The books and accounts of the town treasurer were examined and checked in detail. The recorded receipts were analyzed and compared with the collector's records of payments to the treasurer, with the records in the several departments in which charges originated or in which money was collected for the town, and with the other sources from which money was paid into the town treasury. The recorded disbursements were compared with the warrants authorizing the treasurer to disburse town funds and with the accountant's books.


The cash book footings were verified, and the cash on hand on


16


December 31, 1944, was proved by reconciliation of the bank balances with statements furnished by the banks of deposit and by actual count of the cash in the office.


The payments on account of debt and interest were checked with the amounts falling due and with the cancelled securities on file.


The savings bank books and securities representing the investments of the various trust and investment funds in the custody of the treasurer and trustees, as well as of the agent of the Devise' of Moses Wallis, were examined and listed, and the income was proved.


The' tax title deeds on hand were examined and listed, the amounts transferred from the tax levies to the tax title account being veri- fied, and the tax titles as listed being checked with the records at the Registry of Deeds.


The books and accounts of the tax collector were examined and checked in detail. The commitments of taxes were compared with the warrants issued by the' assessors, the recorded abatements were checked with the assessors' records of abatements granted, the recorded collections were checked with the payments to the treasurer as recorded on the treasurer's and the accountant's books, and the outstanding accounts were listed and proved with the controlling accounts.


Verification of the outstanding taxes was made by sending notice's to a number of persons whose names appeared on the books as owing money to the town, and from the replies received it appears that the accounts, as listed, are correct.


The records of licenses and permits issued by the selectmen and the town clerk were examined and checked, and the payments to the' State and the town were verified.


The surety bonds of the' officials required by law to furnish them were examined and found to be in proper form.


In addition to the departments mentioned, the books and accounts of the sealer of weights and measures and of the health, public wel- fare, school, library, and water departments were examined and checked, and the payments to the treasurer were verified.


Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treasurer's cash, summaries of the tax and departmental accounts, as well as tables showing the trans- actions and condition of the trust and investment funds.




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