Town Annual Report of the Officers of the Town of Merrimac 1943, Part 4

Author: Merrimac (Mass.)
Publication date: 1943
Publisher: Merrimac (Mass.)
Number of Pages: 122


USA > Massachusetts > Essex County > Merrimac > Town Annual Report of the Officers of the Town of Merrimac 1943 > Part 4


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The books and accounts of the town accountant were examined and checked with the treasurer's books and with the records in the several departments. The receipts, as recorded, were checked with the treasurer's cash book and the payments were compared with the warrants authorizing the disbursement of town funds.


The ledger was analyzed, the appropriations were compared with the town clerk's records of appropriations voted, the recorded trans- fers from the reserve fund were checked with the authorizations by the finance committee, a trial balance was taken off, and a bal- ance sheet was prepared showing the financial condition of the town as of November 18, 1942.


The books and accounts of the town treasurer were examined and checked. The recorded receipts were analyzed and checked with the accountant's books and with the records in the various departments collecting money for the town, as well as with the other sources from which money was paid into the town treasury, while the payments were compared with the approved warrants. The cash balance on November 18, 1942, was proved by reconciliation of the bank balance with a statement furnished by the bank of deposit and by actual count of the cash in the office.


The reported payments on account of debt and interest were compared with the amounts falling due and with the cancelled se- curities on file.


The savings bank books representing the investments of the trust funds were examined and listed. The transfers to the town were verified and the income of the several funds was proved and found to be correct.


The records of tax titles held by the town were examined and checked. The amounts added to tax title account were compared with the collector's records, the tax titles redeemed were checked


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MERRIMAC TOWN REPORT


with the receipts as recorded on the treasurer's cash book, and the tax titles on hand were listed and compared with the records at the Registry of Deeds.


The books and accounts of the tax collector, who resigned on January 1, 1943, were audited from October 22, 1939, the date of the last examination of his accounts, to January 5, 1943, the date on which the temporary collector was qualified.


The books and accounts of the tax collector were examined and checked in detail. The commitment lists of all taxes were added and proved with the warrants given by the board of assessors for their collection. The collections as recorded on the cash books were checked in detail to the respective commitment books, the pay- ments to the treasurer were compared with the treasurer's record of receipts, the recorded abatements were checked with the as- sessors' record of abatements granted, and the outstanding ac- counts were listed, reconciled with the respective ledger controlling accounts, and recommitted to the new collector.


In order to verify the outstanding accounts, notices were mailed to all persons whose names appeared on the books as owing money to the town. In response to these notices, replies were received from a large number of persons who claimed that their taxes had been paid but not credited on the books of the collector. These claims were investigated, and it was found, upon examination of proofs of payment in the form of receipted tax bills or cancelled checks, that 51 items representing a total of $2,009.89 had been collected by the former tax collector and had not been accounted for by him to the town. To this sum of $2,009.89 was added the amount of $1,878.84, representing underpayments to the treasurer of col- lections recorded on the commitment or cash books. After credit was allowed for overpayments to the treasurer amounting to $9.98, for cash on deposit amounting to $235.04, and for checks for salary and expenses endorsed over to the town amounting to $143.80, there remained a net cash shortage in the collector's accounts of $3,499.91 as of January 5, 1943.


A number of other claims of payment were received from tax- payers, but as no evidence to support such claims has been presented, the accounts involved remain as outstanding on the town books. If evidence is submitted proving payment of any additional accounts the cash discrepancy will, of course, be correspondingly increased.


The records of the assessors were found to have been poorly kept. Numerous errors and omissions were found in the recording and reporting of abatements. It is again recommended that greater care be taken by the assessors in the performance of their duties.


The records of receipts from licenses and permits issued by the se- lectmen -were examined, and the payments to the treasurer were checked with the treasurer's cash book.


71


MERRIMAC TOWN REPORT


The town clerk's records of dog and sporting licenses were ex- amined, the payments to the town treasurer being compared with the treasurer's cash book and the payments to the Division of Fisheries and Game being verified with the receipts on file.


The books and accounts of the municipal light department were examined and checked in detail. The commitments of light, power, and miscellaneous accounts receivable were examined and proved, the discounts and abatements were verified, the recorded payments to the treasurer were checked to the treasurer's records, and the outstanding accounts were listed and reconciled with the accoun- tant's ledger.


The records of the water department were examined and checked. The commitment sheets were analyzed, the abatements and the payments to the treasurer were verified, and the outstanding ac- counts were listed and proved.


The accounts of the sealer of weights and measures, and of the public welfare, school, and library departments, as well as of all other departments collecting money for the town or committing bills for collection, were examined, checked, and reconciled with the treasurer's and the accountant's books.


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


In addition to the balance sheet mentioned above, there are appended to this report tables showing a reconciliation of the treasurer's cash, the former collector's cash discrepancy account, summaries of the Tax, assessment, tax title, departmental, mu- nicipal light and water accounts, as well as tables showing the trust fund transactions.


For the co-operation extended by the various town officials dur- ing the progress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.


Respectfully submitted,


HERMAN B. DINE,


Assistant Director of Accounts.


HBD:MMH


-


72


TOWN OF MERRIMAC BALANCE SHEET-NOVEMBER 18, 1942 GENERAL ACCOUNTS


Assets


Liabilities and Reserves


Cash:


Temporary Loans :


General


$46,259.52


Electric Light Depreciation.


23,614.29


Petty Cash-Selectmen. 10.00


Petty Cash-Light and Water . 125.00


In anticipation of Reimburse- ment by State and County . 2,000.00


$32,000.00


Accounts Receivable :


Taxes :


Levy 1928.


$48.40


1.00


Levy 1929.


31.85


Levy 1935.


154.18


Levy 1936.


216.69


Levy 1937.


479.91


Levy 1938.


788.05


Levy 1939.


1,494.45


Levy 1940:


Poll ..


202.00


Personal. .


1,124.00


Water Liens 1934-to be refunded


21.00


Real Estate.


2,318.18


Levy of 1941:


Electric Light Department-Con- sumers' Deposits


805.00


Poll. .


206.00


Personal. .


1,354.24


Real Estate.


15,448.78


Old Age Assistance Taxes . .


43.00


MERRIMAC TOWN REPORT


Tailings. 15.00


Old Age Assistance Taxes 1933. . Overpayment by Collector


Motor Vehicle Excise Taxes 1934 To be refunded .. 5.26


Moth Assessments 1938-To be refunded . 3.06


$70,008.81


In anticipation of Revenue, 1942 $30,000.00


BALANCE SHEET-(Continued


Levy of 1942:


Poll. .


$646.00


Personal.


1,831.46


Real Estate.


33,318.24


Dog Licenses-Due County .. .. . 92.40


$59,662.43


Motor Vehicle Excise Taxes :


Levy of 1933. .


$5.36


Levy of 1936.


14.46


Levy of 1937. .


61.41


Levy of 1938. . .


4.10


Levy of 1939.


26.69


Levy of 1940.


104.54


Assistance .


$3,738.67


Administration. 536.42


$1,496.51


Aid to Dependent Children :


Aid.


160.38


Special Assessments:


Moth 1939.


$.85


Moth 1940


2.10


Moth 1941


23.87


Moth 1942


76.85


Unexpended Balances :


$103.67


General .


$39,356.58


Electric Light Maintenance .. . 8,071.55


Tax Titles.


$24,535.56


Tax Titles Possessions


6,344.69


Electric Light Depreciation .. . Water Maintenance .. 5,181.37


23,614.29


$30,880.25


$76,223.79


MERRIMAC TOWN REPORT


73


.


Levy of 1941.


133.55


Levy of 1942.


1,146.40


Tax Title Redemptions-Reserved for Payment of Tax Title Loans


$927.97


Bond Premiums-Reserved for payment of debt . . 3.00


Sale of Cemetery lots and graves.


180.00


Federal Grants:


Old Age Assistance:


Administration. 92.96


$4,528.43


74


BALANCE SHEET-(Continued)


Departmental:


Health.


$14.96


Public Welfare. . .


5,817.54


Old Age Assistance .


36.33


$5,868.83


Overlays Reserved for Abatement of Taxes: Levy 1941 $467.00


Levy 1942. . 2,339.09


Municipal Light:


Light .


$285.83


Miscellaneous.


13.33


$299.16


Water:


Rates


$796.72


Miscellaneous. .


1.88


Tax Title and Tax Title Pos- sessions


30,880.25


Departmental. .


5,868.83


Municipal Light.


299.16


Water.


777.60


Chapter 81


$3,708.55


Chapter 90


500.00


County :


Chapter 90


500.00


$4,708.55


Revenue 1942. $42.00


MERRIMAC TOWN REPORT


$2,806.09


Revenue Reserved Until Collected : Motor Vehicle Excise Tax. .. . Special Assessments. 100.61


$1,491.15


$798.60


State and County Aid to Highways: State:


State and County Aid to High- ways


2,708.55


$42,126.15


Reserve Fund-Overlay Surplus. . $92.94


BALANCE SHEET-(Concluded)


Surplus Revenue $26,196.53


Estimated Receipts to be collected : Overlay Deficits-to be raised by Assessors:


$10,552.50


Levy 1932.


$100.00


Levy 1933.


71.67


Levy 1934.


98.00


Levy 1935.


96.95


Levy 1936.


102.91


Levy 1937.


225.00


Levy 1938.


211.19


Levy 1939.


377.12


Levy 1940.


450.57


$1,733.41


$186,112.72


$186,112.72


Debt Accounts


Net Funded or Fixed Debt


$13,153.83


Tax Title Loans. $13,153.83


Trust Accounts


$57,999.41


Thos. H. Hoyt Library Fund.


$22,737.31


A. E. Goodwin, Library Fund


251.63


Laura Patten, Library Fund.


564.47


D. J. Poore, Library Fund James Whittier Library Fund


645.94


Willie Colby Library Fund .


201.33


Kimball Park Fund. .


3,070.54


Cemetery Perpetual Care Funds.


29,914.66


$57,999.41


$57,999.41


75


MERRIMAC TOWN REPORT


Trust Funds, Cash and Securities ..


613.53


.


76


MERRIMAC TOWN REPORT


WARRANT FOR ANNUAL TOWN MEETING


ESSEX, ss.


To Edward J. O'Keefe, 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 on


MONDAY, MARCH 6, 1944


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 Depart- ment of Public Welfare for one year, one Assessor for three years, Treasurer for one year, Collector of Taxes for one year, one member of the School Committee for three years, one Trustee of Cemeteries for three years, two Trustees of the Public Library for three years one Trustee of Kimball Park for three years, one Commissioner of Playground for five years, one Commissioner of Municipal Light for three years, one Water Commissioner for three years, three Constables for one year, three Surveyors of Lumber and Measurers of Wood and Bark for one year, and a 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 expenses of the Town for the year 1944 and make appropriation for the same.


Article 4. To see if the Town will vote to appropriate the sum of . one thousand dollars for the Maintenance of Road Machinery to keep road machinery in operation, said amount to be transferred from the Road Machinery account.


Article 5. 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, 1945 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 6. To see if the Town will vote to fix the compensation of the members of the Merrimac Bureau of Old Age Assistance who may or may not be members of the Board of Public Welfare, said


77


MERRIMAC TOWN REPORT


compensation to be paid from any available funds granted by the Federal Government for Administrative purposes.


Article 7. To see what action the Town will take to provide a list of candidates for the 1945 Citizens' Caucus, whose nominees shall be placed on the ballot as candidates at the Annual Town Meeting of 1945.


Article 8. To see if the Town will vote to raise and appropriate a sum of money to be placed at the disposal of the Playground Com- mission to be used at their discretion on the playground during the current year.


Article 9. To see if the Town will vote to authorize the Town Treasurer with the approval of the Selectmen to sell at public auc- tion, after first giving notice of the time and place of sale by posting such notice of sale in some convenient and public place in the Town fourteen days at least before the sale, property heretofore taken or which may be taken by the Town under Tax Title procedure, pro- vided that the Town Treasurer with the approval of the Selectmen or their authorized agent may at the time of such public auction reject any bid which they may deem inadequate, or may after such auction has been held sell such property provided that in their esti- mation an adequate offer may be made.


Article 10. To see if the Town will vote to raise and appropriate a sum of money to be used under the supervision of the Select- men for any necessary repairs to Tax Title Possessions.


Article 11. On petition of Howard L. Sargent and thirty-five others to see if the Town will vote to oil Meadow Ave., Fern Ave., and Merrimac Ave., to the Amesbury line, and to raise and ap- propriate a sum of money for same.


Article 12. 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 invest- ments for savings banks, in order to establish a postwar rehabili- tation fund, in accordance with the provisions of Chapter 5, Acts of 1943.


Article 13. To see if the Town will vote to raise and appropriate the sum of five hundred ($500.00) dollars to be expended on high- way work on thickly settled streets.


Article 14. To see if the Town will vote to raise and appropriate the sum of two hundred and fifty ($250.00) dollars for the Board of Registrars Expense under Chapter 427 and Chapter 440 of the Acts and Resolves of the General Court for the year 1938, said ap- propriation being made for the year 1944.


Article 15. To see if the Town will vote to raise and appropriate the sum of one hundred sixty-one ($161.00) dollars from the sale of Cemetery Lots, such sum or part thereof, to be expended under the direction of the Cemetery Trustees for the "care, improvement


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MERRIMAC TOWN REPORT


and embellishment" of said Cemetery, according to Section 15 and Section 25 of Chapter 114 of the General Laws.


Article 16. To see if the Town will vote to raise and appropriate the sum of two hundred ($200.00) dollars to be expended under the supervision of the Local Rationing Board.


Article 17. To see if the Town will vote to appropriate the sum of four thousand four hundred thirty-nine dollars and fifty-two cents ($4,439.52) from the Electric Light Operating balance to be used by the Assessors with the estimated receipts to fix the tax rate for the year 1944.


Article 18. To see if the Town will vote to raise and appropriate a sum of money sufficient to meet such legal expenses as may occur due to suits pending against the tlwn, or take any action relative thereto


Article 19. To see if the Town will vote to raise and appropriate the sum of one thousand ($1,000.00) dollars for the improvement of Chapter 90 (General Laws) Road Maintenance work, said sum of one thousand ($1,000.00) dollars or any portion thereof to be used in conjunction with any money which may be allotted by the State or County or both for this purpose.


Article 20. To see if the Town will vote to raise and appropriate a sum of money sufficient to make necessary repairs in and on the Town Hall or take any action relative thereto.


Article 21. To see if the Town will vote to authorize the Assessors to use a sum not exceeding ten thousand ($10,000.00) dollars from free cash in the treasury toward the reduction of the 1944 tax rate.


And you are hereby required to serve this warrant by posting attested copies thereof in seven public places in said Town of Merri- mac, 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 first day of February, 1944.


HAZEN M. EMERY. ARTHUR D. LOCKWOOD, RALPH L. BUZZELL,


Selectmen of Merrimac.


A true copy, Attest.


EDWARD J. O'KEEFE,


Constable.


79


MERRIMAC TOWN REPORT


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.


EDWARD J. O'KEEFE,


Constable.


Merrimac, Mass., February 1, 1944.


REPORT OF THE FINANCE COMMITTEE


To the Citizens of the Town of Merrimac:


In accordance with the By-Laws of the Town of Merrimac and the General Laws of the Commonwealth of Massachusetts, the Finance Committee recommend the following appropriations to be made for the year 1944:


Moderator, Salary.


$12.00


Selectmen, Chairman Salary


$450.00


Selectmen, Clerk Salary .


125.00


Selectmen, Other Member Salary.


100.00


$675.00


Selectmen's Departmental Expenses .


400.00


Public Welfare Chairman, Salary


$200.00


Public Welfare, Clerk Salary ..


200.00


Public Welfare, Other Member Salary ..


100.00


$500.00


Town Accountant Salary


1,820.00


Town Accountant's Expenses


125.00


Treasurer, Salary. .


500.00


Treasurer's Expenses


800.00


Tax Collector's Salary


800.00


Tax Collector's Expense.


900.00


Assessors' Chairman, Salary.


$320.00


Assessors, Other Two ($200.00) each .. .


400.00


$720.00


Assessors' Expense.


200.00


Town Clerk, Salary


225.00


Town Clerk, Expenses.


100.00


Registrars of Voters


112.50


Town Hall Maintenance:


Janitor Salary of Town Offices $240.00


Maintenance.


1,200.00


$1,440.00


.


80


MERRIMAC TOWN REPORT


Town Hall Repairs.


$100.00


Bonding Town Officers.


315.00


Election Officers. . Police. ·


4,300.00


Fire Engineers:


Chief


$150.00


Clerk .


125.00


Other Member


100.00


$375.00


Fire Department.


3,500.00


Sealer of Weights and Measures Salary. .


100.00


Sealer of Weights and Measures Expense


15.00


Inspector of Wiring.


90.00


Inspector of Wiring Expenses


5.00


Dog Officer (to cover fees).


100.00


Moth Department.


1,025.00


Tree Warden


500.00


Town Forest.


400.00


Forest Fire Warden.


150.00


Board of Health. .


1,250.00


Public Health Nurse and Expense


1,200.00


Inspector of Animals, Salary.


100.00


Inspector of Slaughtering, Salary


20.00


Inspector of Milk, Salary.


20.00


Essex County, T. B. Hospital.


1,032.78


Highway and Chapter 81.


4,800.00


Snow and Washouts.


2,000.00


Sidewalks, Railings and Bridges


100.00


Rocks Bridge.


1,175.00


Street Lights.


4,040.18


State Aid.


120.00


Public Welfare.


7,500.00


Soldiers Relief


3,600.00


Aid to Dependent Children


2,000.00


Old Age Assistance . . . ·


25,000.00


School Committee:


Chairman


$50.00


Clerk .


75.00


Other Member


50.00


175.00


School Department


34,000.00


Public Library


1,000.00


Memorial Day


150.00


Vocational Aid.


300.00


Lighting Town Buildings


399.34


Insurance .


2,300.00


.


.


.


416.00


81


MERRIMAC TOWN REPORT


Reserve Fund.


$500.00


Interest.


500.00


Cemeteries


1,700.00


Vital Statistics .


90.00


Water in Town Buildings


256.35


Printing Town Reports


230.00


$116,279.15


JOHN K. SARGENT,


HARRY A. PEASE,


JAMES T. COLGAN,


WM. H. FRANKLIN,


HERMAN F. DAVIS,


Merrimac Finance Committee.


REPORT OF COLLECTOR OF TAXES


To the Citizens of Merrimac:


I submit herewith a report of the 1943 taxes committed to me and of the taxes covering the years 1929 through 1942 which were recommitted to me.


There are no taxes now owed the Town of Merrimac prior to the year 1942.


I would also like to thank the various officials and citizens of the Town for their co-operation during the past year.


Respectfully submitted,


WILFRED G. JOURNEAY,


Collector of Taxes.


1943 Real Estate


Dr.


Cr.


Commitment


$74,667.60 Cash to Town Treas . $48,759.23


Reimbursement


25.00


Abatements 4,210.10


Tax Titles 2,966.10


Outstanding 18,757.17


$74,692.60


$74,692.60


82


MERRIMAC TOWN REPORT


1943 Moth


Dr.


Cr.


Commitment


$15.45 Cash to Town Treas. Outstanding


$12.45


3.00


$15.45


$15.45


1943 Personal Property Taxes


Dr.


Cr.


Commitment


$4,893.75 Cash to Town Treas.


$3,952.35


Abatements


34.20


Outstanding


907.20


$4,893.75


$4,893.75


1943 Excise


Dr.


Cr.


Commitment


$885.98


Cash to Town Treas.


$4,516.34


Commitment


3,012.59


Abatements


61.81


Commitment


750.68


Outstanding


151.54


Commitment


47.64


Refunds


10.35


Refunds


7.99


Refunds


9.74


Refunds


4.72


$4,729.69


$4,729.69


1943 Poll


Dr.


Cr.


Commitment


$1,652.00 Cash to Town Treas.


$1,088.00


Commitment


6.00


Abatements


482.00


Refund


2.00


Outstanding 90.00


$1,660.00


$1,660.00


1942 Real Estate


Dr.


Cr.


Recommitment


$24,353.24 Cash to Town Treas.


$16,254.71


Refunds


30.00


Abatements


398.31


Tax Title Takings


378.12


Tax Title Addings


763.74


From Discrepancy Acct.


50.00


Outstanding


6,623.90


. $24,468.78


$24,468.78


85.54


83


MERRIMAC TOWN REPORT


1942 Moth


Dr.


Cr


Recommitment


$50.60 Cash to Town Treas. Outstanding


17.85


$50.60


$50.60


1942 Personal Property


Dr.


Cr.


Recommitment


$1,562.82 Cash to Town Treas.


$300.39


Abatements


109.93


Special Account


391.00


Outstanding


761.50


$1,562.82


$1,562.82


1942 Excise


Dr.


Cr.


Recommitment


$492.60 Cash to Town Treas.


$304.46


Commitment


24.65


Abatements


108.49


Refunds


2.93


Discrepancy Account 8.20


Outstanding


99.03


$520.18


$520.18


1942 Poll


Dr


Cr.


Recommitment


$572.00 Cash to Town Treas.


$248.00


Refunds


2.00


Abatements


250.00


From Discrepancy Acct. Outstanding


6.00


70.00


$574.00


$574.00


1941 Real Estate


Dr


Cr.


Recommitment $10,046.52


Cash to Town Treas.


$8,418.70


Tax Titles


397.18


Abatements 725.61


Discrepancy Account


424.14


Credit by Journal


80.89


$10,046.52


$10,046.52


.


$32.75


84


MERRIMAC TOWN REPORT


1941 Moth


Dr.


Cr.


Recommitment


$14.85 Cash to Town Treas. $12.95 Abatements 1.90


$14.85


$14.85


1941 Personal Property


Dr.


Cr.


Recommitment


$1,354.24


Cash to Town Treas.


$559.36


Abatements 298.08


Special Account


496.80


$1,354.24


$1,354.24


1941 Excise


Dr.


Cr.


Recommitment


$99.09


Cash to Town Treas.


$18.63


Abatements


71.01


Discrepancy Account


9.45


$99.09


$99.09


1941 Poll


Dr.


Cr.


Recommitment


$194.00 Cash to Town Treas.


$60.00


Refund


2.00


Abatements


126.00


Discrepancy Account


8.00


Collected after Dec. 31


2.00


$196.00


$196.00


1940 Real Estate


Dr.


Cr.


Recommitment.


$1,501.05


Cash to Town Treas.


$526.05


Abatements


162.50


Tax Titles


305.00


Discrepancy Account


507.50


$1,501.05


$1,501.05


1940 Moth


Dr.


Cr.


Recommitment $1.05 Abatement $1.05


85


MERRIMAC TOWN REPORT


1940 Personal Property.


Dr.


Cr.


Recommitment


$1,072.50 Cash to Town Treas. $332.00 Discrepancy Account 15.00


Special Account Abatements


540.00


185.50


$1,072.50


$1,072.50


1940 Poll Tax


Dr.


Cr.


Recommitment


$194.00


Cash to Town Treas.


$52.00


Abatements 140.00


Discrepancy


2.00


$194.00


$194.00


1940 Excise Tax


Dr.


Cr.


Recommitment


$53.50


Cash to Town Treas.


$10.75


Refunds


4.67


Abatements


47.42


$58.17


$58.17


1939 Property


Dr.


Cr.


Recommitment


$961.09


Cash to Town Treas.


$55.28


Discrepancy Account


282.71


Tax Titles


311.10


Special Account


33.15


Special Account


32.13


Abatements


246.72


$961.09


$961.09


1939 Moth


Dr.


Cr.


Recommitment


$.85 Abatement $.85


1939 Poll


Dr.


Cr


Recommitment


$4.00 Cash to Town Treas.


$4.00


Refund


2.00


Abatement


2.00


$6.00


$6.00


86


MERRIMAC TOWN REPORT


1939 Excise


Recommitment


$12.00


Cash to Town Treas. Abatements


$2.00


10.00


$12.00


$12.00


1938 Property


Recommitment


$560.93


Cash to Town Treas.


$25.40


Tax Titles


306.00


Discrepancy Account


63.87


Special Account


51.00


Abatements


114.66


$560.93


$560.93


1938 Excise


Dr.


Cr.


Recommitment


$2.10 Abatements $2.10


1937 Property


Recommitment


$392.71


Cash to Town Treas.


$25.50


Discrepancy Account


49.35


Tax Titles


286.70


Abatements


31.16


$392.71


$392.71


1937 Excise


Dr.


Cr.


Recommitment


$1.08 Abatements $1.08


1936 Excise


Dr.


Cr.


Recommitment


$3.56 Cash to Town Treas.


$1.34


Abatements


2.22


$3.56


$3.56


1936 Property


Cr.


Recommitment


$264.69


Cash to Town Treas.


$1.53


Tax Title


183.60


Abatements


79.56


$264.69


$264.69


Dr.


87


MERRIMAC TOWN REPORT


1936 Poll


Cr.


$2.00


$4.00


$4.00


1935 Property


Dr.


Cr.


Recommitment


$154.18 Tax Title


$154.18


1933 Excise


Dr.


Cr.


Recommitment $9.98 Abatements


$9.98


1929 Property




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