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