Town Annual Report of the Officers of the Town of Merrimac 1926, Part 2

Author: Merrimac (Mass.)
Publication date: 1926
Publisher: Merrimac (Mass.)
Number of Pages: 122


USA > Massachusetts > Essex County > Merrimac > Town Annual Report of the Officers of the Town of Merrimac 1926 > Part 2


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100.00


Cemetery fence


350.00


26.50


Reserve fund


1,000.00


.35


Hydrant, Orchard and


Grove Streets


400.00


Danger reflections


150.00


Sargent Hall repairs


1,600.00


23.54


Bear Hill water ex-


tension


6,500.00


Fiftieth anniversary


1,500.00


128.11


¥¥1,500.00 223.80


Town forest, cutting


wood


200.00


61.50


Cutting bushes


200.00


Fire alarm at Lake At- titash


300.00


Church St. fire alarm


extension


200.00


Maple St. water ex-


tension


180.00


Tiling brook at High


School lot


550.00


48.63


Town Officers:


Selectmen and over- seers of poor


750.00


Assessors


700.00


155.5,0


Town clerk


200.00


Town treasurer


300.00


26.25


Collector of taxes


670.00


19.50


Registrars of voters


110.00


Auditor


100.00


Election officers


220.00


4.00


Inspector of animals


100.00


50.00


Inspector of slaughter- ing


50.00


Inspector of wiring. ...


100.00


Sealer of weights and


measures


75.00


22.50


Moderator


15.00


Inspector of milk


25.00


Town counsel


100.00


4.16


Town accountant


500.00


225.00


Bonding town officers


170.00


1.00


36


TOWN REPORT


Lighting town buildings 499.68


Lighting streets


1,261.58


Water in town buildings


100.00


Hydrant service


2,370.00


Water construction


250.00


Water maintenance


95.68


Maintenance, Essex Co.


hospital 1925


507.93


Land damage


500.00


§§3,000.00


Interest


1,019.01


778.71


State taxes


1.23


$84,962.29 $2,067.48 $3,355.68 $15,800.99 $7,565.98


$2,067.48-Unexpended balances transferred to excess and deficiency.


999.65-Snow overdraft credited from reserve fund.


2,356.03-Sundry overdrafts set up as overdrawn accounts in general ledger to be voted by article in Town Warrant, 1927.


*Reimbursement.


** State. .


¿From reserve appropriation.


§Trust funds.


¡Anniversary.


County. §§Loan. ** 1925 revenue.


REVENUE 1926


Appropriations voted by town Appropriations by Assessors: War bonus fund $1,241.68


$ 84,962.29


August commitment $ 82,559.27


December commitment 78.02


Birch Meadow light extension 1,250.00


tions


2,067.48


Maturing debt 2,275.00


Estimated Receipts:


Municipal light tax $ 6.33


Income tax 8,236.76


Corporation tax 1,973.78


Municipal light tax


6.33


Bank tax 231.55


Soldiers' exemption


215.61


Licenses


156.00


Fines


185.50


Grants and Gifts: Schools


2,634.98


Special Assessments:


284.90


Sidewalks 96.09


Departmental: General government


634.75


Protection persons and prop- erty


191.25


Health and sanitation Highways


2.00


Charities


90.00


Soldiers' benefits


0


Schools, reimbursement


712.35


Libraries


70.33


Cemeteries


40.00


Interest:


Bank deposit


181.96


TA


Taxes


596.75


37


TOWN REPORT


Levy of 1925, deficit 3,000.00


Overlay current year


2,039.47


20,086.06


Voted and assessed for


$105,048.35


Balance unexpended, general appropria-


Interest 332.50


State tax 4,200.00


State highway tax 446.20


Municipal accounts tax


1,567.79


County tax


3,727.09


Moth


796.32


38


Transirred to excess and deficiency .... 2,479.78


$107,528.13


Trust Funds:


Cemetery Kimball Park 135.00


351.00


Light department 2,000.00


Anniversary


223.80


Locust Grove Cemetery


132.55


Sealer 22.50


Birch Meadow light extension


1,250.00


War bonus fund


1,241.68


Actual amount received, es-


timated receipts 22,693.74


Maturing debt balance


129.62


$107,528.13


Respectfully submitted, JAMES C. PEASE, Town Accountant.


TOWN REPORT


. . ..


39


TOWN REPORT


STATE AUDITOR'S REPORT


l'o the Board of Selectmen,


Mr. Ernest W. Haskell, Chairman, Merrimac, Massachusetts.


Gentlemen :


I submit herewith my report of an audit of the ac- counts of the town of Merrimac for the period from September 28, 1925 to May 31, 1926, and the install- ation of a system of accounts, as petitioned for by vote of the town and in accordance with the provisions of Chapter 44 of the General Laws. This report is in the form of a report made to me by Mr. Edward H. Fenton, Chief Examiner of this Division.


Very truly yours,


THEODORE N. WADDELL, Director of Accounts.


Mr. Theodore N. Waddell, Director of Accounts,


Department of Corporation and Taxation, State House, Boston.


Sir :


As directed by you, I have made an audit of the books and accounts of the town of Merrimac for the period from September 28, 1925 to May 31, 1926, have installed a system of accounts as petitioned for by vote of the town and in accordance with the provisions of Chapter 44 of the General Laws, and report thereon as follows :


The financial transactions of the town as recorded on the books of the several departments were examin- ed and checked for the period covered by the audit,


40


TOWN REPORT


and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town as of December 31, 1925.


The books and accounts of the treasurer were ex- amined and checked in detail. The recorded receipts were checked with the records in the several depart- ments collecting money for the town and with the other sources from which money was paid into the town treasury; and the payments were checked with the selectmen's warrants authorizing the treasurer to disburse town funds and with the cancelled checks on file.


The cash book was footed and adjusted, the cash on hand May 31, 1926, was verified, and the bank account was reconciled with the bank statement of that date.


The. accounts of the tax collector were examined and checked. The additional commitments which were included in the December warrant were verified, the recorded collections were checked and footed, and the payments to the treasurer were verified by a com- parison with the treasurer's books.


The recorded abatements were checked to the asses- sor's records of abatements granted, and the outstand- ing accounts were listed and reconciled.


The books and accounts of the electric light depart- ment were examined and checked. The commitments of charges for light and power and for miscellaneous accounts were totalled, the discounts were proved, and the payments to the treasurer were checked to the town treasurer's records. The uncollected accounts were listed and reconciled and the cash on hand verified.


The books and accounts of the water department for water rates and for miscellaneous charges were ex- amined and checked. The commitments of charges were listed and the payments to the treasurer were verified by the treasurer's records of receipts. The


41


TOWN REPORT


uncollected accounts were listed and reconciled and the cash on hand was verified.


The town clerk's records of receipts from dog licenses issued for the county and from hunting and fishing licenses issued for the State were examined, and pay- ments to the county and State treasurers were verified by receipts on file.


The books and accounts of the cemetery trustees were examined and checked, and payments to the town treasurer were verified.


The savings bank book and securities representing the investments of the several trust and investment funds in the custody of the town treasurer and the cemetery trustees were personally examined and listed, the income was proved, and the recorded disbursements and cash on hand verified.


The surety bonds of the treasurer, tax collector, town clerk, collector of the light and water depart- ments, and of the superintendent of the light and water departments, were examined and found to be in proper form.


In addition to the departments and accounts men- tioned, the records of all other departments receiving money for the town were examined, checked and re- conciled.


Appended to this report are tables showing a recon- ciliation of the treasurer's cash, summaries of the tax and assessment accounts, the electric light and water departments and of the cemetery accounts; also tables relating to the trust and investment fund transactions.


The books and accounts under the new system were opened as of January 1, 1926, and the financial tran- sactions to May 31, 1926, were entered therein. .


The system as installed provides automatic checks which will furnish the administrative officers with information which should prove helpful in carrying on the work of the respective departments. Citizens may


42


TOWN REPORT


also be furnished with facts relative to the cost of the several functions and activities of the town govern- ment.


The several books and forms provided contemplate the systematic classification of accounts by means of grouping all items of receipts and all items of expen- ditures of a similar nature under what is termed a functional classification; that is, grouping those items that are related, thus allowing the public to see at a. glance what each particular service is costing.


The treasury warrant (upon which all payments are made) will be prepared by the town accountant. By the use of the warrant, he can see whether there is a sufficient sum to the credit of the department on ac- count of which the same is drawn before the warrant is approved by the selectmen, thereby preventing ex- penditures in excess of the sums appropriated.


Provisions should be made for handling the accounts in a businesslike manner, and with the accounts kept up to date, the several town officials will have available at all times information which will aid them in planning their work and which will also insure a complete state- ment of the financial condition of the town from time to time.


A list of the books and forms provided for the town follows :


Journal for accounting officer.


Cash book for accounting officer.


Ledger for accounting officer.


Classification book for accounting officer.


Debt record book for accounting officer.


Cash book for treasurer.


Schedule of department bills payable.


Treasury warrants.


Schedule of collector's payments to treasurer.


Schedule of departmental payments to treasurer.


Schedule of treasurer's receipts.


43


TOWN REPORT


Schedule of tax abatements allowed.


Voucher folder.


General department pay-rolls.


School department pay-rolls.


Monthly statements.


All of these books and forms are arranged so as to simplify the reporting and make possible a proper check on the accounting of public moneys; also to in- sure a classification of both receipts and payments. All moneys received from every source and paid to the treasurer are also reported to the accounting officer, in wnose book will be recorded all cash transactions in detail, which will furnish an absolute check on the total.


While engaged in making the audit and installing the system of accounts, I received the co-operation of the several town officials, for which, on behalf of my assistants and myself, I wish to express apprecia- tion.


Respectfully submitted,


EDW. H. FENTON, Chief Examiner.


RECONCILIATION OF TREASURER'S CASH


Cash balance September 28, 1925, $10,503.83


Receipts September 28 to December 31, 1925, 82,312.47


$92,816.30


Payments September 28 to December 31, 1925, $84,942.49


Cash balance December 31, 1925, 7,873.81


$92,816.30


Cash balance January 1, 1926,


$7,873.81


44


TOWN REPORT


Receipts January 1 to May 31, 1926,


66,734.78


$74,608.59


Payments January 1 to May 31, 1926, Cash balance May 31, 1926,


$65,992.30


8,616.29


Cash balance May 31, 1926,


Bank balance May 31, 1926,


$8,478.44


Cash on hand deposited June 1, 1926,


137.85


$8,616.29


Bank balance May 31, 1926,


$8,478.44


, Outstanding checks, per list,


2,731.74


Bank balance May 31, 1926, per bank statement,


$11,210.18


ELECTRIC LIGHT DEPRECIATION FUND Treasurer's Cash in Savings Banks


Savings Bank


Deposits Total


On hand at beginning of year,


$2,470.44 $2,470.44


On hand at end of year,- Receipts Transferred from


$3,052.10 $3,052.10


Payments


general cash ac-


Savings bank


count, $475.00


deposit, $581.66


Income, 106.66


Total, $581.66


Total,


$581.66


ELECTRIC LIGHT RESERVE FUND Treasurer's Cash in Savings Bank


Savings Bank Deposits Total


On hand at beginning of year,


$3,675.73 $3,675.73


On hand at end of year,


$6,399.23 $6,399.23


$74,608.59 $8,616.29


-$11,210.18


45


TOWN REPORT


Receipts


Payments


Transferred from


general cash ac-


count,


$2,500.00


Savings bank deposit, $2,723.50


Income, 223.50


Total, $2,723.50


Total,


$2,723.50


TAXES-1923


Outstanding September 28, 1925,


$


.20


Cash on hand September 28, 1925, 10.07


$ 10.27


Payments to treasurer, September 28 to December 31, 1925 $ 10.27


TAXES-1924


Outstanding September 28, 1925, $695.01


Cash on hand September 28, 1925, 241.29


-$936.30


Payments to treasurer September 28 to December 31, 1925, $600.43


Abatements September 28 to December 31, 1925, 49.12


Tax titles taken by town, 286.75


$936.30


TAXES-1925


Outstanding September 28, 1925, $48,667.00


Cash on hand September 28, 1925, 7,594.62


Additional commitment, 66.50


$36,328.12


Payments to treasurer September 28 to December 31, 1925, $41,919.07


Abatements September 28 to December 31, 1925, 127.10


Tax titles taken by town, 313.25


Outstanding December 31, 1925, 13,968.70


Outstanding January 1, 1926,


$56,328.12 $13,968.70


46


TOWN REPORT


Payments to treasurer January 1


to May 31, 1926, $8,896.05


Abatements, 5.25


Outstanding May 31, 1926, per list,' 5,067.40


$13,968.70


MOTH ASSESSMENTS-1924


Outstanding September 28, 1925, $ .25


Payments to treasurer September 28 to December 31, 1925, $ .25


MOTH ASSESSMENTS-1925


Outstanding September 28, 1925, $146.95


Cash on hand, 26.40


$173.35


Payments to treasurer September 28


to December 31, 1925, $121.60


Outstanding December 31, 1925, 51.75


$173.35 $51.75


Outstanding January 1, 1926,


Payments to treasurer January 1


to May 31, 1926, $26.15


Outstanding May 31, 1926, per list, 25.60


$ 51.75


INTEREST ON TAXES-1924


Collections September 28 to


December 31, 1925, $ 35.33


Payments to treasurer September


28 to December 31, 1925, $ 35.33


INTEREST ON TAXES-1925


Collections September 28 to December 31, 1925, $100.88


Payments to treasurer September


28 to December 31, 1925, $100.88


Collections January 1 to May 31, 1926, $180.87


Payments to treasurer, January 1 to May 31, 1926, $180.87


47


TOWN REPORT


ELECTRIC LIGHT DEPARTMENT Accounts Receivable


Outstanding September 28,


1925: Light and power, $ 593.72


Miscellaneous, 91.39 -$ 685.11


Commitments : September 28 to


December 31, 1926:


Light and power, $10,775.68


Miscellaneous, 387.25


-$11,162.93


Consumer's deposit


account,


25.00


$11,873.04


Payments to treasurer


September 28 to


December 31, 1925:


Light and power, $6,491.72


Miscellaneous, 427.08


Consumers' deposit, 25.00


$ 6,943.80


Discounts September 28 to December 31, 1925:


Light and power, 4,318.30


Adjustment of old


account, 140.17


Outstanding December


31, 1925,


Light and power,


$


419.21


Miscellaneous, 51.56


470.77


$11,873.04


48


TOWN REPORT


Outstanding January 1, 1926:


Light and power, $ 419.21


Miscellaneous, 5156


-$ 470.77


Commitments January 1,


to May 31, 1926:


Light and power, $22,153.47


Miscellaneous, 347.43


$22,500.90


Adjustment of charges,


light and power, 50.96


$23,022 63


Payments to treasurer January 1 to May 31, 1926:


Light and power,


$13,600.22


Miscellaneous, 398.99


$13,999.21


.


Discounts January 1 to May 31, 1926: Light and power, 8,417.79


Outstanding May 31, 1926: Light and power 605.63


$23,022.63


WATER DEPARTMENT Accounts Receivable


Outstanding September 28, 1925:


Water rates, $126.90


Miscellaneous,


108.19


-$


235.09


Commitments September 28 to


December 31, 1925:


Water rates,


$2,214.62


49


TOWN REPORT


Miscellaneous, 236.53


$2,451.15 - $2,686.24


Payments to treasurer


September 28 to December 31, 1925:


Water rates, $2,273.66 Miscellaneous, 195.32


-$2,468.98 .50


Adjusts of water rates,


Outstanding December 31, 1925:


Water rates, $67.36


Miscellaneous, 149.40


-$


216.76


Total


$2,686.24


Outstanding January 1, 1926:


Water rates,


67.36


Miscellaneous,


149.40


-$ 216.76


Commitments January 1 to


May 31, 1926: Water rates,


$4,399.58 -


$4,616.34


Payments to treasurer January 1 to May 31, 1926 : Water rates, $4,390.00


Adjustment of charges:


Water rates,


24.25


Miscellaneous,


149.40


-$


173.65


Outstanding May 31, 1926:


Water rates, 52.69


Total


$4,616.34


CEMETERY DEPARTMENT-GENERAL FUND


Balance September 28, 1925, $104.65


Receipts-lots sold September 28 to


December 31, 1925,


105.00


$209.65


50


TOWN REPORT


Expended September 28 to


December 31, 1925,


$112.10


Balance December 31, 1925,


97.55


$209.65


Balance January 1, 1926,


$ 97.55


Receipts-lots sold January 1 to


May 31, 1926, 35.00


$132.55


Payments to treasurer January 1 to


May 31, 1926,


$132.55


LIBRARY TRUST FUNDS


Savings Bank


Deposits


Total


On hand at beginning of year,


$1,363.20


$1.363.20


On hand at end of year, Receipts


$1,402.42 $1,402.42 Payments


Income,


$61.98


Total,


$61.98


Savings bank deposits, $39.22


Transferred to town, 22.76


THOMAS H. HOYT LIBRARY FUND


Saving Bank Securities


Deposits


Par Value Total


On hand at end of year,


$1,007.40 $25,500.00 $24,507.40


Receipts


Payments


Bequests,


$25,500.00


Securities,


$23,500.00


Income,


1,007.40


Savings bank deposits, 1,007.40


Total


$24,507.40


Total, $24,507.40


KIMBALL PARK FUNDS


Saving Bank Deposits Total


On hand at beginning of year,


$2,913.98 $2,913.98


On hand at end of year,


$2,986.15 $2,986.15


51


TOWN REPORT


Receipts


Income,


$133.47


Payments Savings Bank deposits, $72.17 Transferred to town, 61.30


Total,


$133.47


Total, $133.47


SURPLUS WAR BONUS FUND


Cash


Deposits Total


On hand at begin- ning of year, $1,241.68 -


$1,241.68


On hand at end of year, Receipts


$1,269.60


$1,269.60


Payments


Cash on hand at


beginning of


Savings bank deposits, $1,269.60


year,


$1,241.68


Income,


27.92


Total,


$1,269.60


Total,


$1,269.60


ESSEX COUNTY TUBERCULOSIS HOSPITAL REFUND


On hand at end of year 1925, $1,813.83 $1,813.83


On hand May 31, 1926, Receipts


1925


Received from


Essex County, $3,773.94


Income,


39.89


Total, $3,813.83


-


Payments


Savings bank de-


posits,


$1,813.83


Transferred to


town treasury, 2,000.00


Total,


$3,813.83


January 1 to May 31, 1926


Income,


$


40.79


Withdrawn from


savings bank, 1,813.83


Total,


$1,854.62


Transferred to


town treasury, $1,854.62.


Total,


$1,854.62


Savings Bank


52


TOWN REPORT


CEMETERY PERPETUAL CARE FUNDS


Saving Bank Deposits Total


On hand at beginning of year, $12,100.48 $12,100.48


On hand at end of year, Receipts


$13,566.47 $13,566.47 Payments


Savings bank


deposit, $1,465.99


Transferred to


town,


351.50


Total,


$1,817.49


Total,


$1,817.49


CEMETERY CONTINGENT FUND In Custody of Cementery Trustees Savings Bank


Deposits Total


On hand at beginning of year,


$342.97 $342.97


On hand at end of year, Receipts


$358.55 $358 55


Payments


Income,


$15.58


Savings bank


deposits,


$15.58


Total, $15.58


Total,


$15.58


Bequests, $1,250.00


Income, 567.49


TOWN OF MERRIMAC BALANCE SHEET, DECEMBER 31, 1925 GENERAL ACCOUNTS


ASSETS


LIABILITIES


Cash:


Revenue loans


$ 5,000.00


Unexpended Balances 1925:


Fiftieth anniversary of town .... $1,500.00


Electric light maintenance 2,475.00


Electric light de- preciation $3,052.10


Electric light construction 5,849.03


Electric light reserve .. 6,399.23


9,451.33


Electric light reserve . to .


6,399.23


Cemetery trustees


97.55


$17,422.69


Accounts Receivable:


Taxes:


Levy of 1925


13,968.70


Special Assessments:


51.75


Reserve fund-overlay surplus 1,314.20 2,803.32 Overlay 1925, reserved for abatement


Moth assessment revenue


51.75


Tax title revenue


1,059.73


470.77


Water Department:


Rates


$ 67.36


Miscellaneous


149.40


216.76


Due from the State:


State aid


606.00


Tax titles


1,059.73


Revenue 1925, appropriation un- provided for


3,000.00


$36,796.40


$36,796.40


TOWN REPORT


22,540.50


Electric Light Department:


Light and power


$ 419.21


Miscellaneous


51.56


Electric light revenue 470.77


Water revenue 216.76


Surplus revenue 3,339.37


In banks and offices $7,873.81


In Savings Bank:


Electric light depreciation 3,075.87


Electric light deposit account .. 25.00


Water department maintenance 2,268.82


Moth 1925


Hydrant, Orchard and Grove Streets 850.00


Locust Grove Cemtery 97.55


53


DEBT ACCOUNTS


Net funded or fixed debt


.. $37,400.00


Water loan


$24,500.00


Water loan


1,400.00


Electric light loan


500.00


Land damage loan


2,000.00


Essex County Tuberculosis Hospital loan 6,000.00


Motor pumping engine loan


3,000.00


$37,400.00


$37,400.00


TRUST AND INVESTMENT ACCOUNTS


Trust and Investment Funds:


Library funds


$ 1,402.42


In custody of town treasurer


$45,545.51


Thomas H. Hoyt library fund.


24,507.04


In custody of cemetery trustees


358.55


Kimball Park funds


2,986.15


Surplus war bonus fund


1,269.60


Tuberculosis hospital fund


1,813.83


Cemetery perpetual care funds


13,566.47


Cemetery contingent fund


358.55


$45,904.06


$45,904.06


54


TOWN REPORT


50


TOWN REPORT


TREASURER'S REPORT


To the Selectmen and citizens of the Town of Merrimac:


As Treasurer I have received during the year as. follows :


Balance January 1, 1926,


$


7,873.81


203,688.13


Receipts to January 1, 1927,


$211,561.94


Payments on orders of


Selectmen,


$206,964.97


Balance January 1, 1927,


4,596.97


$211.561.94


Respectfully submitted,


RICHARD A. SARGENT, Town Treasurer.


TRUST AND INVESTMENT FUNDS


Cash and Securities in custody of Town Treasurer Jan. 1, 1926, $45,545.51


Public library trust funds, $ 1,402.42


T. H. Hoyt library fund,


24,507.04


Kimball Park funds, 2,986.15


Surplus war bonus fund, 1,269.60


Tuberculosis hospital fund 1,813.83


Cemetery perpetual care funds,


13,566.47


-$45,545.51


Cash and Securities in Custody of Cementery Trustees Jan. 1, 1926. $ 358.55


Cemetery contingent fund, 358.55


56


TOWN REPORT


In Custody of Town Treasurer


Jan. 1, 1926 $45,545.51


Apr. 30. Int. Tuber. Hosp. Fund 40.79


May 31. Int. T. H. Hoyt Fund 478.12


June 24. C. A. Wallace P. C.


Fund 100.00


July 7. Int. T. H. Hoyt Fund


21.25


July 9. F. C. Williams P. C. Fund 100.00


July 16. M. A. Cunningham P. C. Fund 100.00


Sept. 18. Int. T. H. Hoyt Fund 116.88


Oct. 18. Int. T. H. Hoyt Fund 116.88


Nov. 18. Int. T. H. Hoyt Fund 244.37


Nov. 18. Int. Cem. Perp. Care Fund 925.97


Dec. 27. Int. T. H. Hoyt Fund 21.25


Total


$47,811.02


Expended :


May 18. Tuber. Hospital Fund 1854.62


May 20. Cem. Perp. Care Funds 21.00


Dec. 20 Cem. Perp. Care Funds 351.00


Dec. 31. Kimball Park Funds 135.00


$2,361.62


Jan. 1. 1927-Balance


$45,449.40


Jan. 1, 1926


358.55


Nov. 18. Int. to Oct. 15, 1926. 16.30


Jan. 1. 1927-Balance


-


-$ 374.85


57


TOWN REPORT


CEMETERY TRUST FUNDS


Amount


Interest


For Year


Expended


Interest


Unexpended


Interest


Geo. W. and Olive O. Jud-


Kins


150.00


7.33


6.00


13.32


George S. Sargent


100.00


5.07


3.50


13.49


Donald MacDiamid


150.00


7.00


3.00


8.40


Wm. H. Young


100.00


4.86


11.00


1.08


The Clement Fund


75.00


3.56


2.50


4.86


Everet Carlton


100.00


4.73


4.00


5.36


Emma P. Emerson


100.00


4.73


3.50


6.17


John H. Cleary


100.00


4.86


2.00


10.43


John W. Foster


150.00


7.15


4.50


10.16


A. E. Porter


150.00


7.87


2.00


29.64


M. A. Gasset


100.00


4.75


3.00


6.57


J. W. Johnson


100.00


4.82


3.00


7.98


Warren E. Wallace


100.00


4.93


3.00


10.51


Lilla P. Laraway


100.00


4.77


3.00


7.22


D. J. P.


300.00


20.48


6.00 164.58


Rhoda S. Poor


(F. Sargent)


200.00


12.74


5.00


87.79


Otis W. Little


200.00


11.27


5.00


54.64


Rhoda S. Poor and


Susan G. Sargent


75.00


3.60


2.50


5.75


Marietta B. Sargent


250.00


17.58


4.00 150.21


Caroline S. Noyes


100.00


5.40


3.50


21.02


Adeline Whittier


100.00


6.01


3.00


35.21


J. Warren Sargent


100.00


4.97


4.00


10.69


Ruth C. Rowell


200.00


13.21


6.00


97.87


Sarah A. Pattee (Locust


grove)


175.00


10.42


6.00


58.55


Sarah A. Pattee (Church Street)


125.00


6.73


5.00


25.05


I. B. Little


337.87


20.34


6.00 124.16


58


TOWN REPORT


John Bancroft


50.00


2.32


2.50


.95


Aaron Bancroft


50.00


2.28


2.50


.41


Thomas D. Nelson


150.00


10.06


6.00


75.49


Mabel Jones Shepardson


100.00


4.82


4.00


7.05


Henry E. Crosby


65.00


4.82


3.00


8.73


A. Linda Little


150.00


7.97


4.50


29.20


Mrs. Gilman H. Hoyt


100.00


4.89


3.00


9.62


Etta H. Colby


100.00


4.89


4.00


4.21


Phineas Chase


100.00


4.55


5.00


.21


Chas. A. Bridges


100.00


4.55


4.00


13.73


Louise Clement


100.00


5.51


3.00


24.04


Carrie C. Noyes


150.00


8.47


5.00


39.52


W. O. Smiley


100.00


5.04


3.00


13.34


Hattie and Carrie P.


Baxter


100.00


5.15


3.50


15.59


Parmelia Trefethen


100.00


5.43


3.00


22.17


Ida E. Stevens


125.00


6.59


5.00


22.02


Mary Ann Chase


100.00


5.00


4.00


11.22


Stuart Chase and Sargent 150.00


6.95


5.00


5.26


Charles A. Noyes


75.00


3.80


2.50


10.33


Mason W. R. Downing


125.00


6.41


5.00


17.87


William Gilday


100.00


4.86


5.00


6.92


Moses Stevens


100.00


5.11


3.00


15.00


Elizabeth M. Cooper


100.00


5.02


3.50


12.49


Amos Weed


100.00


4.97


2.00


12.74


E. Fanny Bradley


100.00


4.73


5.00


4.11


Porter Sargent


150.00


8.05


5.00


30.31


Melville S. Gibbs


50.00


2.28


2.50


.43


Addie S. Sawyer


100.00


4.91


3.50


9.74


Arthur C. Sargent


100.00


4.07


2.50


14.54


Heirs of A. R. Kimball


100.00


5.09


2.00


4.53


George E. Ricker


100.00


4.83


4.00


7.18


Alfred G. Wells


200.00


9.61


3.00


18.13


Stephen C. Parsons


200.00


10.01


4.00


26.45


Alfred H. Colby


100.00


4.84


5.00


6.50


Frank Ward


200.00


9.93


3.50


25.28


D. A. Moulton


100.00


5.15


2.50


16.29


.


59


TOWN REPORT


S. C. Pease


150.00


7.65


4.00


22.45


Care Capt. Moses Sargent


lot, Willard D. Sargent 50.00


2.32


2.00


1.45


Care of Nicholas Sargent


lot, Willard D. Sargent


50.00


2.32


2.00


1.45


W. D. Sargent


200.00


10.60


3.00


41.18


Mary Abby Hoyt


200.00


10.15


5.00


28.70


William Greeley


100.00


4.71


3.00


5.69


Moses S. Brown


100.00


5.00


3.00


12.13


Addie Haley


100.00


4.66


3.00


4.40


Henry C. Fox


100.00


4.73


2.50


6.42


Geo. G. Larkin


300.00


14.24


7.00


20.31


M. E. Sargent


100.00


4.91


5.00


8.32


Eliza M. Sawyer


114.00


5.69


4.50


8.03


Emily S. Goodwin


250.00


13.66


4.00


60.06


John L. and Sophia A.


Merrill


200.00


13.34


5.00 101.79


Moses Goodrich


100.00


5.15


8.50


10.63


W. A. Paine


50.00


2.64


2.00


8.99


J. E. Prescott




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