USA > Massachusetts > Essex County > Merrimac > Town Annual Report of the Officers of the Town of Merrimac 1935 > Part 2
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We wish to express our appreciation to all citizens and residents of the Town, Officers, Boards, Departments or employees who have co-operated with us in the year 1935 to make the creditable showing that appears on the Bal- ance Sheet of the Annual Report. We wish also to express our gratitude for the kindly assistance of all those con- nected with the Massachusetts Department of Public Works, District Engineers Office, ERA-WPA Regional Of- fice, and all Federal, State or County officials or employees who have aided us to give Merrimac an administration of affairs worthy of its credit.
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TOWN REPORT
The Town of Merrimac is a beautiful town. Many are the praises bestowed on it by summer visitors and those passing through it. It possesses all the modern facilities of a city yet breaths the free air of the country. So far it has paid its bills and maintained its credit and has practically no funded debt. Some day the present depression will pass and tax burdens may be lighter.
The Town is all right. It is up to all of us to keep it right so that the children of today who shall fill the places of some future tomorrow, will be as proud of the Town of Merrimac as those were who lived in it and had faith in it.
Respectfully submitted,
ALBERT P. WADLEIGH, HAZEN M. EMERY, HAROLD C. LORD,
Selectmen of Merrimac.
ANNUAL REPORT OF MERRIMAC BOARD OF PUBLIC WELFARE
To the Citizens of the Town of Merrimac :-
The Merrimac Board of Public Welfare organized March 8, 1935, with Mrs. Ellen M. Wallace, Chairman; Albert P. Wadleigh, Clerk; and Andrew O. Nicol as third member.
Owing to the conditions arising during the period of business depression with relation to unemployment, the demands for relief have been very great.
Boards of Public Welfare at present handle all mat- ters relative to temporary aid, mothers aid, care of the sick poor, and old age assistance cases.
The present Merrimac Board of Public Welfare has tried faithfully during the year to render adequate relief to all needy persons and at the same time protect the interest
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of the taxpayers who have to pay the bills. We have in- vestigated or have a knowledge of the facts in each case and know of no instance in the Town of Merrimac where anyone has actually suffered by inability on the part of the Town to provide needed assistance.
We fully believe from a survey of the records, that at least 95 percent of those receiving aid realize the burden carried by the Town of Merrimac, and have co-operated with us to reduce the load. The fact alone, that less than five percent receiving aid try to get more than a just share, is no reason that the 95 percent should suffer for the in- gratitude of a few. This has been the basis of the policy of the board throughout the year to aid all worthy cases.
The number of persons in Merrimac receiving aid in 1935 was 415, or almost the same number aided in 1934, which was 428, yet we are pleased to report that we have been able to reduce the 1935 costs as compared with 1934 to the amount of $3958.58, and are returning an actual un- expended appropriation balance of $3,842.78 to the Town. Public Welfare Costs in 1935 were $24,157.22 as against $28,115.90 in 1934 with the appropriations and transfers for each year almost the same amount.
It is true that the increased allowance received from the Federal Government in ERA and WPA grants to Mer- rimac have kept down welfare costs and given a large num- ber of people employment which has been of great benefit to the community, yet we wish particularly to call to your attention the fact that we have been able to reduce welfare costs nearly $4,000.00 for the year on about the same num- ber of persons aided as in the previous year.
The Clerk of the Welfare Board, Mr. Wadleigh has had several conferences with State Welfare officials at Boston to determine exactly the full amounts of reimburse- ments that Merrimac is entitled to and with particular re- ference to what claims of other cities and towns to deny and avoid. Mr. Wadleigh has checked the settlement sta- tus in nearly every Welfare case on file in the Town office to find out if the responsibility for payment of the aid rest-
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ed on the taxpayers of Merrimac, or of the State, or of some other city or town, and found several cases where Merrimac has been paying for cases properly chargeable against some other place. Many claims presented by other cities and towns in which former residents of Merrimac are being aided looked reasonable on the face of the claim, but upon careful investigation the persons named were found to have been absent from Merrimac beyond the required five years, and therefore this aid should be paid by the State or some other city or town.
The subject of welfare residence settlement and full reimbursements for outside aid constitute under present conditions the biggest single item to be watched and safe- guarded in the finances of the Town. Unless this is con- stantly done several thousand dollars could be annually lost on account of the increasing number of outside claims, State settlements, and other places of settlement.
During the year 36 persons approved by the State have received Old Age Assistance in Merrimac. Of an appro- priation by the Town of $10,000.00, the sum of $9,840.92 has been expended, leaving a balance of $159.08 to turn back to the Town. Of the amount spent at present, the State reimburses Merrimac one third of the full amount in Merrimac cases; and in cases aided in Merrimac whose le- gal settlement is elsewhere Merrimac received from the State and place of residence, full reimbursement to one hundred percent. At present a person must be at least 70 years of age to receive old age assistance. If the age is to be reduced to 65 years, next year it will be necessary to in- crease the annual appropriation to at least $12,000.00, but this increase will undoubtedly be largely offset by the re- imbursements from participating federal funds, which will make the actual operating cost to Merrimac not much larger than at present.
Applications for the Civilian Conservation Corps in Merrimac have been handled through the office of our board, and during the year about fifteen young men from
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Merrimac have enlisted in this service to the benefit of themselves, their families and the town.
The establishment of the Merrimac Town Forest sev. eral years ago has well proven its value. The large number of cords of wood cut by Federal or Welfare labor and ured to assist needy persons has been a blessing of incalculable worth.
The large amount of free food commodities and cloth- ing from the Federal Government distributed in Merrimac this last year has materially aided many families and in- dividuals to meet their living costs and has also been a help to the Town.
As near as we can determine, the amount of work re- quired of the Merrimac Board of Public Welfare is at least five times what it was seven years ago. In 1928 there were 77 persons aided in Merrimac as against 415 in 1935. The increased number of cases, records, requirements of the State and Federal government, certifying persons for relief and numerous other phases of the work are of such a nature that few people other than town officers and committees realize the time involved. It is the problem of all the peo- ple of Merrimac to give adequate relief to the needy and at the same time reduce the high tax rate. As your Board of Public Welfare, we have tried to serve what we believed the interests of all the people of Merrimac, and express our appreciation for all cooperation received.
Respectfully submitted,
ELLEN M. WALLACE, ALBERT P. WADLEIGH, ANDREW O. NICOL, Board of Public Welfare
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TOWN REPORT ...**
SUMMARY OF STATE AUDIT
The Commonwealth of Massachusetts Department of Corporations and Taxation Division of Accounts State House, Boston
September 10, 1935 ...
To the Board of Selectmen, Mr. Albert P. Wadleigh, Chairman,
Merrimac, Massachusetts.
Sir :
I submit herewith my report of an audit of the general' accounts of the Town of Merrimac for the period from January 1, 1934, and of the tax collector's accounts for the. period from July 1, 1931 to April 30, 1935, made in accord- ance with the provisions of Chapter 44, General Laws. This. report is in the form of a report made to me by Mr. Herman B. Dine, Assistant 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 general accounts of the town of Merrimac for the period from January 1, 1934, and of the tax collector's accounts for the period from July 1, 1931, the dates of pre- vious audits, to April 30, 1935, and submit the following re- port thereon :
The financial transactions, as recorded on the books of
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the several departments receiving or disbursing money for the town or committing bills for collection, were examined and compared with the records of the town treasurer and. town accountant.
The books and accounts of the town accountant were examined and checked in detail. The recorded receipts were compared with the treasurer's books and with the records of the several departments in which charges originated or money was collected. The records of disbursements were: checked with the treasury warrants and with the treasurer's records of payments.
The appropriations and transfers as recorded on the town accountant's ledger were checked with the town clerk's records of town meetings and the classification book was compared with the ledger accounts.
The ledger accounts were analyzed, the necessary cor- recting and adjusting entries were made, a trial balance was taken off, proving the accounts to be in balance, and a. balance sheet, showing the financial condition of the town as of April 30, 1935 was prepared and is appended to this. report.
In checking the vouchers and payrolls it was noted that. the appropriation for Memorial Day observance for 1935 was paid to a patriotic organization of the town. Original bills should be rendered by those furnishing services and payments should be made directly by the town treasurer on properly approved orders, in accordance with the pro- visions of Section 35, Chapter 41, General Laws, which reads as follows :
"The town treasurer shall give bond annually for the faithful performance of his duties in a form approved by the commissioner of corporations and taxation and in such sum, not less than the amount established by the said com- missioner, as shall be fixed by the selectmen or mayor or al- dermen, shall receive and take charge of all money belong- ing to the town, and pay over and account for the same ac- cording to the order of the town or of its authorized of-
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ficers. No other person shall pay any bill of any depart- ment. He shall have the authority given to an auditor by section fifty-one, and shall annually render a true account of all his receipts and disbursements and a report of his of- ficial acts."
The books and accounts of the town treasurer were examined and checked. The recorded receipts were com- pared with the collections as recorded in the several de- partments collecting money for the town and with other sources from which money was paid into the town treasury, while the payments were checked with the selectmen's warrants authorizing the treasurer to disburse town funds. The cash balance on April 30, 1935, was verified by a re- conciliation of the bank account with a statement furnished by the bank of deposit.
The records of the town debt, revenue loans, and inter- est were examined and checked, and the payments were verified by a comparison with the amounts falling due.
The savings bank books representing the investment of the various trust funds in the custody of the town treas- urer were examined and listed, the income being proved and the transfers verified.
The Tax Title deeds in the custody of the town treas- urer were examined and listed, and the necessary adjusting entries were made to bring the accountant's ledger into agreement with the tax title list.
The books and accounts of the tax collectors were examined and checked. The tax accounts outstanding at the time of the previous examination were audited, and all sub- sequent commitments of taxes and moth assessments were proved with the assessors' warrants for their collection. The payments to the treasurer were compared with the treasurer's cash book, the abatements were checked with the records of abatements granted by the assessors, and the out- standing accounts were listed and proved to the account- ant's ledger.
The outstanding accounts were verified by mailing no-
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TOWN REPORT
tices 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.
Taxes and moth assessments for 1932 and prior years committed to a former collector should be recommitted to the present collector in accordance with the provisions of Chapter 151, Acts of 1934.
The records of licenses and permits granted by the board of selectmen and the health department were check- ed and the payments to the treasurer were verified.
The town clerk's records of dog and sporting licenses were examined and the payments to the town and to the State were verified.
The records of the sealer of weights and measures. were examined and checked. The payments to the treas- urer were verified and the cash on hand June 18, 1935, was proved by actual count.
The books and accounts of the municipal light depart- ment were examined and checked. The recorded receipts. were compared with the consumers' accounts, and the pay- ments to the treasurer were verified by a comparison with the treasurer's books. The outstanding accounts were listed and the necessary adjusting entries were made to bring the accountant's ledger into agreement with the outstand- ing list.
The books and accounts of the water department were examined and checked. The recorded receipts were com- pared with the consumers' accounts, the payments to the treasurer were verified by a comparison with the treas- urer's books, and the outstanding accounts were listed and proved to the accountant's ledger.
It is again recommended that an annual appropriation be voted by the town for the requirements of the water de- partment, the same as for the other departments of the town, in compliance with the provisions of Chapter 396, Acts of 1928.
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The surety bonds filed by the several town officials for the faithful performance of their duties were examined and found to be in proper form. 1
Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treasurer's cash, summaries of the tax, assessment, tax title, and de- partmental accounts, as well as tables showing the con- dition and transactions of the various trust funds.
For the co-operation extended by the several town of- ficials during the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted, HERMAN B. DINE, Assistant Director of Accounts.
WARRANT FOR ANNUAL TOWN MEETING
Essex, ss.
To James P. Donahue, one of the Constables of the Town of Merrimac.
Greeting :
In the name of the Commonwealth of Massachusetts, you are hereby required to notify and warn the legal voters of the Town of Merrimac to meet in Sargent Hall in Mer- rimac on
MONDAY, MARCH 2, 1936
at six o'clock in the forenoon to act on the following articles, namely :
Article 1. To elect a Moderator for one year, Town Clerk for one year, three Selectmen for one year, three members of the Department of Public Welfare for one year, one Assessor for three years, Treasurer for one year, Col- lector of Taxes for one year, one member of the School Committee for three years, one Trustee of Cemeteries for
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three years, two trustees of the Public Library for three years, one trustee of Kimball Park for three years, five Com- missioners of Playground for one year, one Commissioner of Municipal Light Board for three years, one Water Commis- sioner for three years, three Constables for one year, three Surveyors of Lumber and Measurers of Wood and Bark for one year, and Tree Warden for one year. In voting under this article the polls may be closed not earlier than four o'clock p. m.
Article 2. To fix the Compensation of the Collector of Taxes.
Article 3. To determine what sum of money shall be raised to defray the necessary and usual charges and ex- penses of the Town for the year 1936 and make appropria- tion for the same.
Article 4. 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 of the financial year beginning January 1, 1936, and 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, Chapter 44, General Laws.
Article 5. To see if the Town will vote to authorize the Town Accountant with the approval of the Selectmen, to transfer from time to time, from the Road Machinery Ac- count to the Maintenance of Road Machinery such sums as may be needed to keep road machinery in operation.
Article 6. To see if the Town will vote to raise and appropriate the sum of fifteen hundred dollars ($1,500.00) for Chapter 90 (Gen. Laws) Road Maintenance work in or- der to receive a similar amount of fifteen hundred dollars ($1,500.00) from the Commonwealth of Massachusetts, to be combined as a joint account to be expended for Road Maintenance work on Chapter 90 roads in the Town of Merrimac.
Article 7. To see if the Town will vote to raise and
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TOWN REPORT
appropriate the sum of three thousand dollars ($3,000.00). to be expended under the supervision of the Selectmen for- WPA or other Federal or State relief projects.
Article 8. To see what action the Town will take to. provide a list of candidates for the 1937 Citizens Caucus, whose nominees shall be placed on the ballot as candidates. at the Annual Town Meeting of 1937.
Article 9. To see if the Town will vote to authorize the Selectmen to sell, after first giving notice of the time and place of sale by posting such notice of sale in some con -. venient and public place in the Town fourteen days at least before the sale, property taken by the Town under tax title: procedure provided that the Selectmen or whomsoever they may authorize to hold such public auction may reject. any bid which they deem inadequate, or take any action rel -. ative thereto.
Article 10. To see if the Town will vote to raise and appropriate the sum of thirteen hundred and seventy-five. dollars ($1,375.00) to be expended under the direction of the Engineers of the Fire Department, four hundred dollars. ($400.00) to be used for the purchase of Hose and nine hundred and seventy-five dollars ($975.00) for additions or improvements to the Fire Alarm system.
Article 11. To see if the Town will vote to raise and. appropriate the sum of twenty-five dollars ($25.00) to be- placed at the disposal of the Playground Commission for any necessary repairs that may be needed on the play -. ground during the current year.
Article 12. To see if the Town will vote to raise and appropriate the sum of two hundred dollars ($200.00) for the surveying and plotting of lots and drives in Locust Grove Cemetery.
Article 13. On petition of George L. Aldrich, Emery Street and fourteen others to see if the Town will vote to instruct the Light Department to extend the Lighting Service from the residence of Orlando M. Sargent to the residence
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of Harry A. Sanborn on Emery Street and to raise and ap- propriate a sufficient sum of money therefor.
And you are hereby required to serve this warrant by posting attested copies thereof in seven public places in said Town of Merrimac, at least seven days before said time of 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 meeting aforesaid.
Given under our hands at Merrimac this tenth day of February 1936.
ALBERT P. WADLEIGH, HAZEN M. EMERY, HAROLD C. LORD, Selectmen of Merrimac.
A true copy. Attest.
JAMES P. DONAHUE,
Constable.
By virtue of the above warrant to me directed I hereby notify and warn the legal voters of the Town of Merrimac to meet at the time and place and for the purpose therein expressed.
JAMES P. DONAHUE,
Constable.
Merrimac, Mass., February 11, 1936.
APPROPRIATIONS MADE 1935
Moderator
$ 12.00
Selectmen, chairman
225.00
Selectmen, clerk
62.50
Selectmen, other
50.00
Selectmen expense
600.00
Board of Public Welfare, chairman
225.00
Board of Public Welfare, clerk
62.50
Board of Public Welfare, other
50.00
Accountant
1,000.00
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125.00
Accountant, expense
Treasurer
270.00
Treasurer, expense
250.00
Tax Collector
700.00
Tax Collector, expense
150.00
Assessor, chairman
275.00
Assessor
187.50
Assessor
187.50
Assessors, expense
200.00
Town Counsel
75.00
Town Clerk
225.00
Town Clerk, expense
50.00
Registrars of Voters
112.50
Town Hall maintenance, janitor
120.00
Town Hall maintenance, expense
1,000.00
Town Hall, repairs
100.00
Bonding Town Officers
270.00
Election Officers
176.00
Police department maintenance of
3,450.00
Fire department
3,000.00
Fire Engineers
180.00
Sealer of Weights and Measures
90.00
Sealer of Weights and Measures, expense
53.00
Inspector of Wires
90.00
Inspector of Wires, expense
2.50
Moth department
900.00
Forest Warden
150.00
Tree Warden
300.00
Town Forest
300.00
Board of Health
2,300.00
Public Health Nurse
1,150.00
Inspector of Animals
100.00
Inspector of Slaughtering
20.00
Inspector of Milk
20.00
Essex County T. B. Hospital assessment
539.77
Highway department
5,000.00
Snow and washouts
4,000.00
Sidewalks, railings and bridges
50.00
Rocks Bridge
1,400.00
Street lights
2,583.90
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TOWN REPORT
State aid
430.00
Public welfare
28,000.00
Soldiers relief
4,600.00
Mothers aid
1,560.00
Old age assistance
10,000.00
School Committee, chairman
45.00
School Committee, clerk
67.00
School Committee, other
45.00
School department
28,000.00
Public Library
700.00
Printing 1934 Town reports
271.00
Memorial Day (American Legion)
125.00
Lighting Town building for 1934
579.75
Insurance
2,210.50
Reserve fund
500.00
Water extension note
2,000.00
Interest
1,700.00
Cemeteries
950.00
Surveying cemeteries
200.00
Municipal loan for relief
3,600.00
Vital statistics
70.00
Water in Town buildings
300.00
*E. R. A.
6,000.00
Oiling Pleasant Street
220.00
Rebuilding Main Street
2,500.00
$127,112.92
*State Emergency Board reduced to
3,000.00
$124,112.92
REPORT OF FINANCE COMMITTEE
To the Citizens of the Town of Merrimac:
The Finance Committee has carefully considered the estimates for the year 1936 of the several Town Officers, Boards and Departments.
We are pleased to note that it appears possible to re- duce some appropriations in quite a substantial amount
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TOWN REPORT
making the total of our recommendations several thousand dollars less than last year.
In view of the greatly increased work of the Selectmen and Board of Public Welfare during the last three years, and inasmuch as a large amount of the WPA work must be handled by these boards this year without any federal re- imbursements, we have recommended proportionate in- creases in salaries which seem fair and equitable.
The increased amount of $2,000.00 asked for as Old Age Assistance is due to the probability of the age limit be- ing reduced from 70 years to 65 years within the next six months. This increase is expected however to be offset by in- creased reimbursements.
We recommend the following appropriations for the year 1936 :
General Government
Moderator
$ 12.00
Selectmen (Chairman)
$ 450.00
Selectmen (Clerk)
125.00
Selectmen (Other)
100.00
675.00
Selectmen's Departmental Expenses
600.00
Public Welfare (Chairman)
325.00
Public Welfare (Clerk)
250.00
Public Welfare (Other)
100.00
675.00
Accountant
1,000.00
Accountant's Expense
125.00
Treasurer
270.00
Treasurer's Expense
250.00
Tax Collector
800.00
Tax Collector's Expense
150.00
Assessors (Chairman)
275.00
Assessors (Other two each $187.50)
375.00
650.00
Assessors' Expense
200.00
Town Clerk
225.00
Town Clerk's Expenses
50.00
Registrars of Voters
112.50
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TOWN REPORT
Town Hall Maintenance
Janitor of Town Offices
120.00
Maintenance
1,000.00
1,120.00
Town Hall Repairs
100.00
Bonding Town Officers
270.00
Election Officers
220.00
Protection of Persons and Property
Police
3,450.00
Fire Engineers
200.00
Fire Department
3,000.00
Sealer of Weights and Measures
90.00
Sealer of Weights and Measures Ex- penses
50.00
Inspector of Wiring
90.00
Inspector of Wiring Expenses
2.50
92.50
Dog Officer (To cover fees)
100.00
Moth Department
900.00
Forest Warden
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