USA > Massachusetts > Essex County > Merrimac > Town Annual Report of the Officers of the Town of Merrimac 1931 > Part 4
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200.00
219.10
10.52
6.00
223.62
7933
Gustavus D. Veal .
100.00
113.01
5.42
2.50
115.93
7945
Edward C. Sherman
100.00
109.51
5.25
3.00
111.76
7946
Charles E. Rowell
150.00
172.56
8.26
3.00
177.82
8046
Erastus Sargent ..
100.00
111.35
5.35
2.50
114.20
8051
Mary E. Robinson ..
150.00
171.17
8.22
3.00
176.39
8155
Charles A. Wallace
100.00
108.13
5.18
2.50
110.81
8174
Frank C. Williams.
100.00
107.81
5.16
3.00
109.97
8181
Melville A. Cunningham
100.00
108.54
5.20
3.00
110.74
8275
Daniel M. Means ..
100.00
105.91
5.06
3.00
107.97
8404
Conrad Kippenberger
50.00
50.36
2.40
2.50
50.26
8412
Judson S. Jewett.
100.00
107.53
5.16
2.00
110.69
8415
Herbert C. Oak.
150.00
162.34
7.79
4.00
166.13
8416
Walter L. Chaloner ..
170.00
185.96
8.91
3.00
191.87
8463
Benjamin Rowell.
50.00
56.82
2.71
59.53
8464
Moses Sawyer ..
50.00
53.82
2.57
56.39
8511
Charles S. Lockwood.
100.00
105.48
5.06
2.50
108.04
8522
Fred B. Porter
100.00
106.26
5.08
3.00
108.34
·
+
.
REPORT OF TOWN ACCOUNTANT
69
.
.
.
.
70
CEMETERY PERPETUAL CARE TRUST FUNDS-(Concluded)
Number
Name of Fund
Original Amount
Balance Dec. 31, 1930
Interest 1931
Expended 1931
Balance Dec. 31, 1931
8543
Rufus H. Bennett .
$100.00
$106.88
$5.10
$2.50
$109.48
8588
Thomas H. Hoyt. .
150.00
158.36
7.60
3.50
162.46
8610
N. L. and Ella S. Howe.
100.00
104.33
4.99
2.50
106.82
8738
Edmund Ricker .
100.00
103.80
4.97
3.00
105.77
8777
Tappan Sargent and Franklin Mason
100.00
102.91
4.91
3.00
104.82
8778
Austin W. Sawyer
100.00
102.91
4.91
3.00
104.82
8785
George H. Tilton. .
100.00
102.91
4.91
3.00
104.82
8803
Moses C. Flanders. .
50.00
50.74
2.40
2.00
51.14
8836
Edward F. Goodwin
150.00
153.95
5.36
3.00
158.31
8878
Fred W. Cate ..
100.00
103.78
4.97
108.75
8879
May A. Noyes. ..
100.00
101.28
4.85
2.50
103.63
8929
Clara M. Kendall.
200.00
202.83
9.71
3.00
209.54
8942
Daniel M. Gould.
100.00
102.50
4.91
3.00
104.41
8952
David Tewsbury and Thomas Merrill
150.00
150.25
7.22
7.00
150.47
8971
Stevens Nichols .
100.00
100.08
4.80|
2.00
102.88
8999
Betsey A. Veal.
100.00
100.83
4.82
3.00
102.65
9046
Frank H. Hargraves
100.00
100.42
4.80
2.00
103.22
9077
John W. Logan
100.00
100.00
3.94
2.50
101.44
9161
Charles Colman.
A100.00
1.88
101.88
9173
Julia Whaland .
A150.00
2.25
152.25
9239
Norman S. Cole ..
A100.00
100.00
9255
Mary Ordway ..
A100.00
100.00
5603
William Gilday ..
A50.00
$15,367.87
$18,171.03
$874.21
$425.00
$19,120.24
.
MERRIMAC TOWN REPORT
A. Deposited since December 31, 1930.
#
+
.
PUBLIC LIBRARY TRUST FUNDS
Number
Name of Fund
Original Amount
Balance Dec. 31, 1930
Interest 1931
Expended 1931
Balance Dec. 31, 1931
4951 8784 7456
James Whittier.
$457.07
$658.54
$30.96
$29.85
$659.65
A. E. Goodwin ..
200.00
351.64
16.88
368.52
D. J. Poore. .
500.00
695.31
33.40
728.71
$1,705.49
$81.24
$1,756.88
Thomas H. Hoyt
Danvers Savings Bank. . :
$7,500.00
$7,500.00
+375.00
+375.00
$7,500.00
Haverhill Savings Bank .
5,000.00
5,000.00
+237.50
+237.50
5,000.00
Merrimac Savings Bank.
0.00
9,200.00
432.78
848.28
9,397.00
+612.50
$23,405.49
$1,739.02 $1,440.63
$23,653.88
+Interest received from Danvers and Haverhill transferred to Merrimac.
KIMBALL PARK FUNDS
Number
Name of Fund
Original Amount
Balance Dec. 31, 1930
Interest 1931
Expended 1931
Balance Dec. 31, 1931
4843 7638
Judith W. Kimball Amos Weed.
$1,000.00
$1,000.00 1,988.92
$48.06
$1,000.00
1,860.86
95.56
$48.06 91.69
1,992.79
$2,860.86
$2,988.92
$143.62
$139 75
$2,992.79
REPORT OF TOWN ACCOUNTANT
71
72
LOCUST GROVE CEMETERY FUND
Number
Name of Fund
Original Amount
Balance Dec. 31, 1930
Interest 1931
Expended 1931
Balance Dec. 31, 1931
4178
Contingent Fund. .
$715.00
$362.71
$17.40
$380.11
PUBLIC ENTERPRISE FUNDS
Number
Name of Fund
Balance Dee. 31, 1930
Deposit
Interest 1931
Expended 1931
Balance Dec. 31, 1931
5076 6277
Electric Light Depreciation Fund. Electric Light Reserve Fund .. .
$10,951.58 8,072.32
$1,330.58
$567.62 268.24
$5,320.27
$12,849.78 $3,020.29
MERRIMAC TOWN REPORT
TOWN OF MERRIMAC BALANCE SHEET-DECEMBER 31, 1931 . Assets
Liabilities and Reserves
Cash:
In Bank and Office.
$11,759.17
In Savings Bank :
Electric Light Depreciation:
12,849.78
Electric Light Reserve.
3,020.29
Cemetery Contingent Fund. .
380.11
Accounts Receivable :
Taxes :
Levy of 1930
6,341.45
Levy of 1931
24,398.22
Motor Vehicle Excise Taxes :
Levy of 1930
267.99
Levy of 1931.
1,006.56
Levy of 1929
. 68
Special Assessments:
Moth 1930
28.10
Moth 1931
47.25
Old Age Assistance 1931
282.00
Departmental:
Motor Vehicle Excise Tax
1,274.55
Town Hall Maintenance .
16.00
Special Assessments
357.35
Departmental.
6,682.39
Tax Title.
858.53
Municipal Light.
2,697.80
Water.
413.27
Tax Titles. . 858.53
Municipal Light:
Surplus Revenue.
11,236.21
Light.
2,082.65
Power.
615.15
Trust Funds in Transit.
100.00
73
REPORT OF TOWN ACCOUNTANT
-
Temporary Loans: In anticipation of Revenue 1931.
$20,000.00
Locust Grove Cemetery Fund. 380.11
Unexpended Balances :
Electric Light Maintenance. $6,788.61
Electric Light Depreciation. 12,849.78
Electric Light Reserve.
3,020.29
Water Maintenance. .
3,926.49
Water Extension, Attitash.
4,127.67
Rebuilding Bear Hill Road .
2,000.00
Tax Collector for 1930. 78.87
Reserve Fund, Overlay Surplus.
2,505.46
Overlays, Reserved for abatement of taxes: Levy of 1930 Levy of 1931
1,663.84
332.44
Revenue-Reserved until collected :
Health Subsidy
260.00
Public Welfare.
6,406.39
74
BALANCE SHEET-(Concluded)
Water:
Rates.
130.10
Miscellaneous
283.17
State Aid.
200.00
Light and Water Collector Petty Cash. .
125.00
Overdrawn Appropriations to be provided for in Revenue 1932.
9,937.84
$81,296.43
$81,296.43
Debt Accounts
Net Fixed or Funded Debt .
$13,500.00
Water Loan
$3,500.00
Water Main Extension. .
10,000.00
$13,500.00
$13,500.00
Trust Funds
Trust Funds : Cash and Securities: (In custody of Town Treasurer) .. . . . $45,766.91
Library Funds.
$1,756.88
Thomas H. Hoyt Library Fund .
21,897.00
Kimball Park Funds.
2,992.79
Cemetery Perpetual Care Funds
19,120.24
$45,766.91
$45,766.91
Tailings. .
2.77
MERRIMAC TOWN REPORT
75
REPORT OF TOWN ACCOUNTANT
LIABILITIES
Bonds Payable
Water $3,500.00
Year 1932
Interest Payable on Bonds
Year 1932
140.00
Notes Payable
Water Main Extension
Year 1932
$2,000.00
Year 1933
2,000.00
Year 1934.
2,000.00
Year 1935
2,000.00
Year 1936
2,000.00
Interest on Notes Payable
Year 1932
$400.00
Year 1933
320.00
Year 1934
240.00
Year 1935
160.00
Year 1936
80.00
76
MERRIMAC TOWN REPORT
TREASURER'S STATEMENT
To the Citizens of Merrimac:
During the past two years the number of checks issued by this department has increased approximately 100% due to a number of causes. Among these reasons may be mentioned the following:
The desire to divide the work of the highway department among as many men as possible which results in many more names being on the payroll than formerly.
All bills rendered by the merchants of the town are paid weekly as it is felt that they are entitled to prompt payment during the present depression.
During the past year the town was forced to borrow more ex- tensively in anticipation of taxes owing to the prevailing conditions. The discount rates on these loans ranged from 1.62% to 4.50%.
The last water bond of the issue of 1904 will be paid this year.
Respectfully submitted,
ROY C. JOURNEAY,
Town Treasurer.
77
REPORT OF COLLECTOR OF TAXES
REPORT OF COLLECTOR OF TAXES
A. Raymond Waterhouse, Collector, in account with the Town of
Merrimac:
Final Account-1929 Tax List
Dr.
To uncollected taxes (last report. .
$2,881.44
To interest received on overdue taxes
219.98
$3,101.42
Cr.
By cash paid to Town Treasurer
$2,727.27
By abatements.
374.15
$3,101.42
1930 Account
Dr.
To uncollected taxes (last report). $18,645.20
To late collections (last report). 5,910.99
To late assessments (last report) . 99.68
To interest received on overdue taxes
601.10
$25,256.97
Cr.
By cash paid to Town Treasurer. $18,066.44
By abatements.
566.25
By tax titles held by the Town.
267.90
By taxes uncollected .
6,356.38
$25,256.97
1931 Motor Vehicle Excise
Dr.
To 1931 Motor Vehicle Excise List . $5,728.75
To interest received. 9.98
$5,738.73
Cr.
By cash paid to Town Treasurer
$4,517.80
By abatements. . .
200.69
By excise taxes uncollected
1,020.24
$5,738.73
78
MERRIMAC TOWN REPORT
1931 Tax Account Dr
To 1931 tax list .
$77,478.60
To interest received on overdue taxes 116.67
$77,595.27
Cr.
By cash paid to Town Treasurer $51,804.52
By abatements. . 1,281.47
By tax title held by the Town
306.20
By collections since Dec. 31, 1931
3,168.73
By taxes uncollected. 21,034.35
$77,595.27
Uncollected Taxes
Aiken, Vaughn U.
$35.10
Aldrich, George L.
3.00
Allard, Albert .
5.46
Allard, Ernest J
24.84
Arsenault, George D., etals .
95.94
Atkins, Ora A ..
33.15
Bailey, Elizabeth C.
62.40
Bailey, Lucy Est
2.73
Baptist Society.
89.70
Barry, George J. and Alice E.
55.65
Basilere, Arthur, L.
167.58
Batchelder, Charles H.
3.00
Batchelder, Harlow E.
3.00
Battis, Elmer E
127.41
Battis, J. William .
82.95
Bean, Margaret E., bal.
34.30
Bean, William E
3.00
Bean, William H .
3.00
Beauvais, Avon J.
3.00
Beckford, Lizzie H.
7.80
Belletette, Alfonse C.
1.17
Bishop, Edward and Justina M.
218.40
Bisson, Joseph
307.94
Bisson, Henry.
3.00
Blackden, Dale.
42.00
Blackden, Fred A.
49.80
Blackden, Glenn.
3.00
Blaisdell, Harry H. and Louisa B.
53.70
Blotner Realty Company.
117.00
Boisvert, Joseph, bal.
26.27
Boisvert, Ovilla, bal
15.60
Bonford, John. .
3.00
Bouley, Mary B.
.
.
.
. .
. .
62.40
.
. .
·
. .
. .
. .
·
79
REPORT OF COLLECTOR OF TAXES
Bourneaff, Francis G., etals.
136.50
Bousquet, Elmer H.
3.00
Bousquet, Illa M.
58.50
Bowser, Russell G. and Helen E.
21.33
Bonser, James A.
54.60
Brady, J. Frank and Nellie E
120.98
Breed, Faye H. Est.
39.50
Bridge, Arthur D. etals.
83.73
Bridges, Charles E.
73.84
Bridges, Charles S. C
75.40
Brown, Linnie W.
19.50
Brown, Ronald G. .
3.00
Buckley, James W
1.95
Bunker, Melvin E
3.39
Burke, Orin W
73.15
Busch, Charles W
3.00
Bushway, Frank H
3.00
Carpenter, Lizzie A.
59.28
Carroll, Esther Heirs.
54.60
Carroll, J. Ernest.
61.50
Carter, Hughina.
3.00
Caulumbie, Arthur L
9.75
Cavanaugh, George.
12.75
Cerat, Frederick.
3.00
Chase, Fred H. G.
3.00
Choate, Fred S ..
1.17
Clapp Co., Chas. G ..
390.00
Clark, Arthur R. and Annie E.
80.45
Clough, James M. and Etta M
34.98
Colburn, Horace D.
3.00
Cole, Helen T.
52.65
Collins, Arthur M
3.00
Connor, Samuel H.
32.37
Connor, John F
1.95
Cook, Clarence.
2.34
Cook, Mildred A
3.00
Cooper, Almon.
1.56
Cote, Armond M. and Eva D.
120.90
Cottan, Archibald J., bal
4.61
Crabtree, Sarah A.
3.00
Craig, Henry L ..
82.90
Crockett, Ernest R. .
3.00
Crofut, Nathan and Daisie M., bal
51.70
. Cummings, Thomas F.
3.00
.
. .
8.97
Crane, W. R. and E. M.
. .
29.25
Connor, Doris.
15.60
Corsen, Nellie F.
112.20
Chernburg, Ferdinand.
50.70
Casazza, William C.
. .
80
MERRIMAC TOWN REPORT
Currier, Earl W.
13.65
Currier, George D.
132.85
Currier, John E., bal.
176.00
Clement, Rufus P. Est
76.10
Davis, Charles E.
3.00
Davis, Charles H., bal
1.39
Davis, Harriet J.
74.10
Davis, Herman F.
1,858.87
DeCosta, Wesley
3.00
Delong, Howard L., bal.
58.73
Deminie, Henry W. and Adelaide.
102.81
Demeritt, Emma A
93.60
Denault, Ernest J .
3.00
Derosiers, Joseph A.
3.00
Dickens, Ella K.
120.90
Donais, Napoleon J.
117.88
Donovan, James P.
3.00
Dore, Leslie.
121.95
Drolet, Herman.
8.85
Durgin, Lynford L.
49.91
Dusseaulth, Rosemont
27.30
Dwyer, Nora E.
64.35
Dwyer, Samuel D.
2.34
Eastman, Harold R.
60.05
Eaton, James H
3.90
Eaton, Leslie R.
51.75
Eaton, Lydia M.
46.80
Eaton, Wm. A. Jr., and Myrtle E
57.99
Eldridge, G. Leslie
3.00
Eldridge, Wallace L
46.80
Fairbanks, Horace. .
3.39
Fieldsend, Edmund J. etals .
54.60
Fiske, Florian W., etals.
74.70
Fitzgerald, Rodney
34.59
Flanders, Ivory W. and Helen A.
36.15
Foisy, Eugene U ..
3.00
Forsythe, Heirs Wm. D
12.48
Fortin, Henry J .
3.39
Foster, Effie F
13.26
Foster, Rosamond
42.90
Foster, William
31.08
Foster, Willis J.
38.10
Foster, Willis M.
3.00
Frost, Clark B.
1.56
Frye, Joseph B., bal
74.27
Garavanta, Heirs, John
79.95
Gay, Frank E ..
3.90
Germaine, Richard
3.00
Gilday, James H
3.00
.
REPORT OF COLLECTOR OF TAXES
81
Gillett, Burt W
54.60
Gilmore, Martin F
3.00
Gilmore, Michael J. Jr .
4.56
Goddard, Fred S.
3.00
Godin, Anthony.
274.95
Goldsmith, Edward F
3.00
Goodwin, Albert E.
3.00
Gortat, F. Phillippe, bal.
72.60
Gould, I. Morrill.
92.70
Greeley, Arthur B. and Mildred .
84.90
Grimm, Sarah A.
58.50
Hall, Dustin A
3.00
Hall, Harold C.
3.00
Hall, Leslie W .
3.00
Hamel, Arthur J
30.30
Hamel, Harry.
3.00
Hannon, William J .
298.20
Hargraves, Daniel E
38.60
Hargraves, Frank H
38.10
Hargraves, Perley H
124.68
Harrington, Vera M .
1.17
Harrower, Lillian J .
78.00
Harrower, Thos. O. and Thos. W
132.60
Hartwell, Paul H.
32.25
Harvey, Joseph etals.
3.00
Haskell, Ernest W. Heirs
140.40
Haverhill Co-operative Bank.
78.00.
Head, Natt.
73.20
Heath, Fred L.
69.90
Heath, Warren H.
3.00
Hemmenway, Raymond.
9.24
Henry, Carmille J .
22.50
Herbert, Victor
3.51
Hopkinson, Fred T
3.00
Houle, Armond.
65.54
How, J. Duncan.
135.32
Howe, Clifford R. and Clara B
45.90
Howeison, Rufus E
98.67
Hoyt, Eva L ..
3.78
Hoyt, Horace W
4.17
Hughes, Mary A.
81.90
Hull, James H. and Alice M., bal
38.78
Hull, Harry W .
. .
Humphreys, James J.
. .
52.13
.
.
.
67.35
Hughes, John H. .
.
.
.
. .
.
65.40
Haverhill, City. of .
3.12
Harvey, Wendell T
130.76
127.33
Hoar, John J.
186.30
.
Hoyt, Frank W.
.
82
MERRIMAC TOWN REPORT
Hume, Aaron A
82.95
Huley, Annie, bal
80.00
Hutchins, John A. and Mary E.
98.55
Haswell Land Co.
3.90
Jannell, Curtis J
3.00
Jones, J. Thomas.
3.78
Joudrey, Angus
3.00
Joudrey, Carl L.
3.00
Kelly, Willard B.
111.03.
Kennett, F. Maynard .
56.29
Kimball, George M.
1.95
Kingsbury, Ella E. Est.
81.90
Knight, Allen G. etals, bal.
2.11
Krayenbuhl, Amelia
226.98
Krayenbuhl, Samuel J
3.00
Kotzebue, Paul .
45.90
King, Benjamin W
3.12
Lajoie, Elodie.
1.95
Lamb, Charles J.
3.00
Lamb, William J.
3.00
Lamb, William H.
60.45
Lamie, Charles Z.
50.70
Lancaster, Charles A.
285.95
Lancaster, Charles L.
3.00
Lavalley, Wilfred J
1.17
Lavalley, Joseph N
66.30
Lavalley, Wilfred.
38.49
Lawrence, Luther D.
96.60
Lennard, Thomas M. and Agnes.
34.20
Liberty, Sarah Heirs
432.90
Lyman, M. J.
: 3.00
MacDonald, Jesse E.
3.00
MacDougall, William J.
32.25
MacRae, Duncan (bal.)
100.00
Manning, Catherine C. .
5.85
Mapplebeck, R. E. Heirs
1.56
Marcus, Israel. .
556.20
Marshall, Jennie W
116.10
Marston, Aldena .
2.34
Matthews, Frank F.
3.12
McAuliffe, John J .
3.12
McCarron, Paul R.
3.00
McCarron, Peter.
54.45
Mccutcheon, Thomas.
90.75
McDoanld, Malcolm.
3.39
McInnis, George A .
117.00
McLain, Minnie. .
1.95
McLaughlin, Caroline H.
1.95
Mears, Arthur L.
8.19
. .
83
REPORT OF COLLECTOR OF TAXES
Merrimac Battery Company
19.50
Merrimac Body Company
604.50
Merrimac Sweet Shop.
103.50
Messier, Joseph N
25.62
Miner, Charles A
3.00
Miner, Edgar.
3.00
Miner, Francis H. and Gertrude M
36.15
Miner, J. Louise.
50.70
Moore, Thomas .
79.95
Moulton, Anna B ..
152.37
Murphy, George W. J.
207.80
Murray, M. Elizabeth
30.42
Murrey, Susan V
2.34
Mustonen, Tilda .
97.50
Naismith, James B.
163.80
Nason, Elbert I. and Hattie E.
64.35
Newhall, Nellie E.
78.00
Nichols, George P
11.70
Noone, Edward .
3.00
Odiorne, Charles F.
3.00
Olivera, John B .
1.95
O'Keefe, Edward J
3.00
Ollis, J. Henry
86.85
Owens, John .
3.00
Owens, Ralph E.
3.00
Pare, Joseph & Rosanna.
98.55
Peasley, J. William
3.12
Peavey, Albert W
3.00
Pedrick, Lincoln.
42.90
Perkins, John F. & Mildred P.
70.41
Perkins, William D. and Mary G
40.00
Picard, Ludger
44.85
Picone, Kate.
7.80
Plant, Leo P
3.00
Plouff, Eugene L., bal.
62.40
Prescott, Charles W. and Mary
49.80
Prince, George E
37.05
Purdy, George B
69.30
Rand, Fannie H.
384.15
Ray, James.
3.90
Richards, Normand E.
46.80
Richardson, W. C.
1.95
Roberts, Clara E. Heirs
152.10
Roberts, Walter S., etals.
1.95
Robinson, Barney L., etals
98.55
Rolfe, Robert O.
37.05
Roy, David J., Gdn. .
13.65
Russell, Annie B., Heirs
359.97
Robinson, Charles W
. .
.
. . . .
1.17
.
.
.
.
84
MERRIMAC TOWN REPORT
Sande, Charles E. and Helen K.
89.22
Sande, Gunner M ..
3.00
Sanuk, Powell and Alexandra
94.26
Sarasin, Trefley .
3.00
Sargent, B. Frank .
27.30
Sargent, John K. and S. Bixby
240.63
Sargent, M. Heirs.
380.25
Sargent, Orlando M.
72.03
Sargent, Ralph H.
178.50
Sargent, T. Monroe Heirs, bal.
48.55
Sargent, William I., etals
92.70
Sawyer, Harland Heirs
4.68
Sheldon, Franklin D
3.39
Sheldon, Guy E
3.39
Sheridan, Margaret Heirs.
64.35
Shute, Jasper .
3.00
Sloban, Thomas
95.70
Smith, Albert B.
123.90
Smith, George P.
36.15
Smithers, Frank
3.00
Snow, Charles.
3.90
Soper, Emma J.
81.90
Soule, Ossiam M.
4.56
Spinney, Harry L. .
3.00
Spinney, Harry L. Jr.
3.00
Spinney, Waldo B.
3.00
Spinney, William H.
3.00
Stacey, Myra L.
27.30
Steer, William M
148.86
Stevens, George V .
55.65
Stewart, Benjamin F.
3.39
Stewart, Robert H.
3.00
Stickney, Adeline W
7.80
Streeter, Chester W.
37.05
Streeter, Harriet. .
1.17
Streeter, Wm. and Josephine.
177.54
Street, William F. and Mary T.
42.00
Sullivan, Mortimer M.
3.00
Sylvester, Arthur L. and Iva L.
103.62
Talbot, Adelard.
12.70
Tammick, Henry C
53.95
Theriault, Raoul.
3.00
Thomas, Archer E. and Nettie M.
127.80
Thorne, Emma, etals.
7.80
Travers, Albert M
3.00
Travers, Michael J. and Sarah J.
42.78
Trull, Herbert L .. .
73.20
Tucker, Annie L. etals, bal.
53.60
Turner, Homer R.
. .
.
. . .
3.00
.
.
·
85
REPORT OF COLLECTOR OF TAXES
Valleries, Joseph I .
163.29
Wallace, Earle G. and Altha G
100.50
Wallace, Loren H., bal.
33.54
Ward, Edward W., etals
5.46
Ward, Harry E ..
1.56
Wasilhak, Stephen, etals.
2.34
Watson, Merle V.
69.30
Wentworth, Chester
3.00
Wheeler, Everett.
3.00
Wheeler, Reginald
3.39
Whiting, Mary A.
50.70
Whitman, John R.
46.80
Winfield, George.
1.56
Woodman, Mary C
81.90
Wonson, Frank. .
3.12
Worcester, Edward W
45.90
Woyvoda, Frank .
3.00
Woyvoda, Rudolph .
3.00
Wright Garage Company
487.50
York, Joseph W
.
3.00
Young, Jesse C.
3.12
Moth Taxes.
5.50
Late Assessments.
104.70
Total
$21,034.35
.
.
A. RAYMOND WATERHOUSE,
Collector of Taxes.
86
MERRIMAC TOWN REPORT
THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF CORPORATIONS AND TAXATION DIVISION OF ACCOUNTS
REPORT OF AN AUDIT of THE ACCOUNTS OF THE TOWN OF MERRIMAC For the Period from April 9, 1929 to June 30, 1931
Made in Accordance with the Provisions of Chapter 44, Gen. Laws
October 6, 1931
October 6, 1931.
To the Board of Selectmen,
Mr. John K. Sargent, Chairman,, Merrimac, Massachusetts.
Sir:
I submit herewith my report of an audit of the accounts of the Town of Merrimac for the period from April 9, 1929 to June 30, 1931, made in accordance with the provisions of Chapter 44, General Laws. This report is in the form of a report made to me by Mr. Edward H. Fenton, Chief Accountant of this Division.
Very truly yours, THEODORE N. WADDELL,
Director of Accounts.
TNW-MEF
87
REPORT OF AN AUDIT OF ACCOUNTS
Mr. Theodore N. Waddell,
Director of Accounts,
Department of Corporations and Taxation, State House, Boston.
Sir :-
As directed by you, I have made an audit of the books and ac- counts of the town of Merrimac for the period from April 9, 1929, the date of the previous audit, to June 30, 1931, and submit the fol- lowing report thereon :
The financial transactions of the town, as recorded on the books of the several departments receiving and disbursing money for the town or committing bills for collections, were examined and recon- ciled with the books and records in the town accountant's office.
The books and accounts in the town accountant's office were ex- amined and checked in detail. The recorded receipts were com- pared and reconciled with the treasurer's records, and the recorded disbursements were checked with the warrants approved by the se- lectmen and with the treasurer's books. The ledger accounts were analyzed, the necessary correcting and adjusting entries were made, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town as of June 30, 1931. The classification book was checked and compared with the ledger accounts. The appropriation accounts were checked with the town clerk's records of appropriations voted by the town.
It was noted that transfers from the reserve fund to various ap- propriations were voted by the selectmen and not by the appropria- tion committee, as required by Section 6, Chapter 40, General Laws which reads as follows.
To provide for extraordinary or unforseen expenditures, a town may at an annual town meeting appropriate a sum not exceeding five per cent of the tax levy of the preceding year, to be known as the reserve fund. No direct drafts against this fund shall be made, but transfers from the fund may from time to time be voted by the finance or approp- riation committee of the town, in towns having such a committee, and in other towns by the selectmen; and the town accountant in towns having such an official, and in other towns the auditor or board of auditors, shall make such transfers accordingly.
It was also found that bills have been paid for the cutting of wood in the town forest without a specific appropriation therefor. It is recommended that an appropriation be voted by the town to take care of such expenses in the future.
88
MERRIMAC TOWN REPORT
The books and accounts of the town treasurer were examined and checked in detail. The recorded receipts were compared with the records in the several departments collecting money for the town and with the other sources from which money was paid into the town treasury. The recorded payments were checked with the selectmen's warrants authorizing the treasurer to disburse town funds and with the town accountant's books.
The treasurer's cash book was analyzed and footed, and the cash balance on July 11, 1931, was verified by an actual count of the cash on hand and by a reconciliation of the bank account with a state- ment received from the bank.
The savings bank books representing the investments of trust funds in the custody of the town treasurer were personally examined, the income being proved and the disbursements verified.
The books and accounts of the tax collector were examined and checked in detail. The commitment books were added and recon- ciled with the assessors' warrants, the cash books were footed, the collections, as recorded, were compared with the payments to the treasurer, the recorded abatements were checked with the assessors' records of abatements granted, and the outstanding accounts were listed and reconciled to the accountant's ledger.
The outstanding accounts were further verified by mailing notices to a number of persons whose names appeared on the books as owing money to the town, the replies received thereto indicating that the accounts as listed are correct.
The books and accounts of the municipal light department were examined and checked in detail. The recorded receipts for the period from April 9, 1929 to June 30, 1931 were checked in detail to the consumers' accounts, the outstanding accounts were listed, and the necessary adjusting entries were made to bring the control- ling account in town accountant's ledger into agreement with the outstanding accounts as listed.
Appended to this report are tables showing a reconciliation of the municipal light department cash, and summaries of the accounts receivable.
The books and accounts of the water department were examined and checked. The recorded receipts were compared with the con- sumers' accounts, and the payments to the treasurer were verified by a comparison with the treasurer's books. It was found that the receipts from water charges are used for the expenses of the depart- ment without appropriation by vote of town meeting. In this con- nection, attention is called to the provisions of Chapter 396, Acts of 1928, which repeals all provisions of special acts effective prior to January 1, 1921, which authorized the incurring of liabilities by any board or officer of a city or of a town without appropriation. It is
89
REPORT OF AN AUDIT OF ACCOUNTS
therefore recommended that an appropriation be voted by the town for the annual requirements of the water department, the same as for the requirements of the several other departments of the town.
Tables showing a reconciliation of the water department accounts are appended to this report.
All abatements granted on electric light and water accounts should be approved by the Board of Water and Electric Light Com- missioners.
The surety bonds covering the various town officials for the faith- ful performance of their duties were examined and found to be in proper form.
In addition to the balance sheet there are appended to this report tables showing a reconciliation of the treasurer's cash, summaries of the tax and assessment accounts, as well as tables relating to the trust and investment fund transactions.
While engaged in making the audit I received the co-operation of the several town officials, for which, on behalf of my assistants and for myself, I wish to express appreciation.
Respectfully submitted,
EDWARD H. FENTON,
Chief Accountant.
EHF-MEF
RECONCILIATION OF TREASURER'S CASH
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