USA > Massachusetts > Essex County > Merrimac > Town Annual Report of the Officers of the Town of Merrimac 1945 > Part 3
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300.00
From Surplus Revenue
To Purchase of War Bonds
10,000.00
From Surplus Revenue
To Care and Emb. of Cemetery
155.00
From Sale of Lots 1944
$184,585.25
Transferred From Accounts:
From Welfare Department
2,500.00
To Old Age Assistance
From Reserve Fund
45.00
To Dog Officer
From Reserve Fund
450.00
To Maintenance of Road Machinery
From Light Maintenance
1,958.74
To Revenue
From Water Maintenance
3,068.08
To Revenue
8,021.82
$176,563.43
58
MERRIMAC TOWN REPORT
Truck and
From Surplus Revenue
Refunds and Receipts 76,861.97
Payments
$253,425.40
217,263.15
Balances December 31, 1945
$ 36,162.25
POST WAR REHABILITATION
Bonds Purchased in 1944
$ 10,000.00
Bonds Purchased in 1945
10,000.00
$ 20,000.00
Interest Added in 1945
246.16
$ 20,246.16
1
MERRIMAC TOWN REPORT
59
60
FINAL BALANCE, DECEMBER 31, 1945
ASSETS
LIABILITIES
Cash Balance
$ 74,447.15
Withholding Tax
.$ 557.19
Cash Light Depreciation Fund
31,311.74
State Tax
21.62
Advance Town Office
10.00
Sale lands low value excess book value.
267.81
Advance Light and Water Office
125.00
Sale of Real Estate Fund Sec. 63 Ch 44 ....
1,000.00
Poll 1945
12.00
Consumers Deposits
818.65
Personal 1944
76.54
Sale of Lots 1945
280.00
Personal 1945
707.70
Road Machinery
1,842.20
Real Estate 1944
2,726.52
Overlay 1944
645.06
Real Estate 1945
10,182.77
Overlay Surplus
92.94
Excise 1945
211.97
Excise Revenue
211.97
Moth 1944
4.78
Moth Revenue
23.78
Moth 1945
19.00
Tax Title Revenue
10,601.46
New England Timber Salvage Co.
1,427.80
Departmental Revenue
862.92
Tax Titles
8,708.60
Light Revenue
521.19
Tax Titles Possessions
1,892.86
Water Revenue
658.20
Public Welfare Accounts Receivable
766.25
State Aid to Highway Revenue
2,762.20
Old Age Accounts Receivable
96.67
Excess & Deficiency
61,735.49
Light Accounts Receivable Light
373.52
Tax Collector Salary 1943
16.93
Light Accounts Receivable Miscellaneous
147.67
Tax Collector Salary 1944
23.81
Water Accounts Receivable Rates
610.23
Tax Collector Salary 1945
188.31
Water Accounts Receivable Miscellaneous
47.97
Purchase Fire Truck and Apparatus
8,100.00
Main St. Ch 90
163.86
State Aid to Highway Acc. Rec., Chaps. 81 and 90
2,762.20
Aid to Dependent Children Admx. U. S. Grant
189.22
Overlay 1936
125.00
Aid to Dependent Children U. S. Grant ..
161.21
Overlay 1937
125.00
Old Age Assistance U. S. Grant
2,872.73
Overlay 1938
125.00
Old Age Admx, U. S. Grant
477.91
MERRIMAC TOWN REPORT
County Tax
40.28
Overlay 1939
109.06
Light Maintenance
4,875.14
Overlay 1940
66.50
Light Depreciation
31,311.74
Overlay 1942
376.95
Water Maintenance
6,665.69
Overlay
1943
128.25
Overlay 1945
184.25
$137,949.23
$137,949.23
TRUST FUNDS
Cash in Custody of Treasurer .$ 85,277.78
Post War Rehabilitation Fund
$ 20,246.16
Library Funds
2,023.30
Thos. Hoyt Library Funds
23,014.88
Kimball Park Funds
3,052.95
Cemetery Perpetual Care Funds
36,940.49
$ 85,277.78
$ 85,277.78
..
MERRIMAC TOWN REPORT
61
CEMETERY PERPETUAL CARE FUNDS
Original Dec. 31, 1944 Amount Balance Interest
With- Balance drawals Dec. 31, 1945
M. E. Sargent Fund
100.00
112.06
2.25
3.00
111.31
Eliza M. Sawyer-Thos. Sawyer Lot
114.00
114.89
2.30
2.50
1.14.69
Emily S. Goodwin-Patten Sargent Lot
250.00
309.60
6.21
3.00
312.81
John and Sophia Merrill
200.00
216.49
4.34
5.40
215.43
Moses Goodrich
100.00
102.92
2.05
2.00
102.97
W. A. Paine-Henry Sargent Lot
50.00
51.02
1.02
1.50
50.54
J. E. Prescott
200.00
254.74
5.11
6.00
253.85
Rhoda S. Poore-Daniel Poore Lot
400.00
408.87
8.20
6.00
411.07
Rhoda S. Poore-Frederick Sargent Lot
200.00
268.06
5.38
16.00
257.44
Otis W. Little
200.00
256.71
5.15
4.00
257.86
Susan G. Sargent-Westerly Half J. B. Sargent Lot
75.00
79.33
1.59
2.50
78.42
Henrietta B. Sargent-Wm. P. Colby Lot
250.00
357.52
7.18
8.20
356.50
Caroline S. Noyes-Somerby Noyes Lot
100.00
102.36
2.05
2.00
102.41
Adeline Whittier
100.00
102.29
2.05
2.00
102.34
J. Warren Sargent
100.00
102.84
2.05
2.00
102.89
Ruth Rowell-Jacob Rowell and Chas. Dow Lot
200.00
289.01
5.80
7.20
287.61
Sarah Pattee-Asa Ford and Sarah Pattee Lot
175.00
181.81
3.64
5.20
180.25
Sarah Pattee-Wm. Gunnerson Lot
125.00
126.74
2.54
2.00
127.28
I. B. Little
337.87
348.83
7.00
6.00
349.83
John Bancroft
50.00
51.62
1.03
1.50
51.15
Capt. Aaron Bancroft
50.00
51.68
1.03
1.50
51.21
Thomas D. Nelson
150.00
152.67
3.06
2.50
153.23
Mabel Shepardson-Isaac Jones Lot
100.00
102.62
2.05
2.00
102.67
Henry E. Crosby
50.00
125.00
2.51
2.51
125.00
62
MERRIMAC TOWN REPORT
A. Linda Little
150.00
165.70
3.32
5.00
164.02
Etta H. Colby
100.00
102.71
2.05
2.50
102.26
Mrs. Gilman Hoyt
100.00
104.00
2.09
2.50
103.59
Phineas Chase
100.00
102.12
2.05
2.00
102.17
Charles A. Bridges
100.00
102.30
2.05
2.00
102.35
Louis Clement-John S. Clement Lot
100.00
125.44
2.51
2.50
125.45
Carrie C. Noyes
150.00
155.19
3.11
3.00
155.30
W. O. Smiley-Wm. and Francis Smiley
100.00
102.01
2.05
2.00
102.06
Hattie and Carrie Baxter
100.00
102.84
2.05
2.50
102.39
Pamella C. Trefethen-Ephraim Trefethen Lot
100.00
118.62
2.37
3.00
117.99
Ida E. Stevens
125.00
127.94
2.56
2.50
128.00
Mary A. Chase-Wm. and Mary A. Chase
100.00
102.35
2.05
2.00
102.40
Stuart Chase and Sargent
150.00
252.32
5.06
4.00
253.38
Chas. A. Noyes-Chas. A. Noyes Lot
75.00
76.53
1.53
1.50
76.56
Mason W. R. Downing-John Sargent and Ichabod Nichols Lot
125.00
127.32
2.55
2.50
127.37
Wm. Gilday
200.00
202.58
4.06
2.50
204.14
Moses Stevens
100.00
102.18
2.05
2.00
102.23
Elizabeth M. Cooper-Jos. Cooper Lot
100.00
102.39
2.05
2.00
102.44
Amos Weed
100.00
103.24
2.07
2.50
102.81
E. Fannie Bradley-Daniel Bradley
100.00
112.93
2.26
1.00
114.19
Porter Sargent
150.00
153.20
3.07
2.50
153.77
Addie F. Sawyer-Chas. Sawyer Lot
100.00
102.85
2.04
2.50
102.39
Melvin S. Gibbs
50.00
102.03
2.05
2.00
102.08
Arthur C. Sargent
100.00
104.63
2.09
2.50
104.22
Heirs of A. R. Kimball
100.00
102.06
2.05
2.00
1:02.11
George E. Ricker-Capt. J. W. Sargent
100.00
102.06
2.05
2.00
102.11
Alfred G. Wells-R. K. Nichols, Patriquin and Wells ....
200.00
208.99
4.20
3.00
210.19
MERRIMAC TOWN REPORT
63
Original Dec. 31, 1944 Amount Balance Interest
With- Balance drawals Dec. 31, 1945
Stephen C. Parsons
200.00
235.67
4.73
3.00
237.40
Alfred H. Colby-A. M. Colby Lot
100.00
202.49
4.06
3.00
203.55
George S. Sargent
100.00
102.48
2.05
2.00
102.53
Frank Ward
200.00
231.37
4.64
3.00
233.01
R. W. Sargent and D. A. Moulton
100.00
252.15
5.06
2.50
254.71
Samuel C. Pease .....
150.00
153.62
3.08
3.00
153.70
Agnes F. Judkins-Geo. W. and Olive O. Judkins' Lot
150.00
155.79
3.12
3.00
155.91
Willard D. Sargent-Edward P. Sargent
200.00
258.38
5.18
4.00
259.56
Everett Carlton-Richard Stoyle Lot
100.00
101.05
2.03
1.50
101.58
A. E. Porter-S. L. Porter and Mary Emery
150.00
163.64
3.28
4.00
162.92
Donald MacDiarmid
150.00
173.84
3.48
3.00
174.32
Wm. H. Young
100.00
102.97
2.05
2.00
103.02
Mary A. Hoyt-Thos. Hoyt Lot
200.00
212.90
4.27
3.00
214.17
Willard D. Sargent-Capt. Moses Sargent
100.00
102.43
2.05
2.00
102.48
Willard D. Sargent-Nicholas Sargent
100.00
102.22
2.05
2.00
102.27
Lilla P. Larraway-H. W. Larraway Lot
100.00
102.82
2.05
2.50
102.37
Warren E. Wallace
100.00
125.48
2.51
2.50
125.49
Justin Clement
75.00
84.11
1.68
3.00
82.79
Emma P. Emerson-Alfred Chase Lot
100.00
102.44
2.05
2.00
102.49
John W. Foster
150.00
155.60
3.12
3.00
155.72
John H. Cleary
100.00
101.91
2.03
1.50
102.44
M. A. Gassett
100.00
102.84
2.05
2.50
102.39
J. W. Johnson
100.00
102.75
2.05
2.00
102.80
Wm. Greeley
100.00
102.43
2.05
2.00
102.48
Moses S. Brown-Chas. E. Hoyt Lot
100.00
102.07
2.05
2.00
102.12
64
MERRIMAC TOWN REPORT
John B. Judkins
350.00
519.64
10.43
6.00
524.07
Henry C. Fox
100.00
102.92
2.05
2.50
102.47
Geo. G. Larkin-Little, Larkin and Oliver Larkin Lot
300.00
309.72
6.21
4.00
311.93
Addie Haley
100.00
102.99
2.07
2.00
103.06
Jacob F. Crosby
100.00
102.40
2.05
2.00
102.45
Willis H. Scott
75.00
78.10
1:56
2.50
77.16
Herbert F. Chase
100.00
102.54
2.05
2.00
102.59
Joseph H. Leavitt-Daniel Leavitt Lot
100.00
103.44
2.07
2.50
103.01
Wm. Betts
150.00
159.38
3.19
3.00
159.57
Horace J. Batchelder
200.00
200.06
4.02
4.00
200.08
James D. Pike
100.00
102.11
2.05
2.00
102.16
Gustavus D. Veal-G. D. Veal and Geo. Grant Lot.
100.00
102.19
2.05
2.00
102.24
Edward G. Sherman
100.00
102.52
2.05
2.00
102.57
Chas. E. Rowell
150.00
153.06
3.07
2.50
153.63
Erastus Sargent
100.00
102.23
2.05
2.00
102.28
Mary E. Robinson
150.00
163.52
3.28
3.00
163.80
Chas. A. Wallace and Helen Chamberlain
100.00
102.12
2.05
2.00
102.17
Frank C. Williams
100.00
102.84
2.05
2.00
102.89
Melville A. Cunningham
100.00
102.57
2.05
2.00
102.62
Daniel H. Means
100.00
102.07
2.05
2.00
102.12
Conrad Kippenberger
50.00
51.24
1.02
1.50
50.76
Judson S. Jewett
100.00
102.27
2.05
2.00
102.32
Herbert C. Oak
150.00
154.09
3.09
3.00
154.18
Walter L. Chaloner
200.00
204.79
4.10
3.00
205.89
Benjamin Rowell
50.00
70.90
1.41
2.50
69.81
Moses Sawyer
50.00
63.72
1.27
2.50
62.49
Chas| S. Lockwood
100.00
102.78
2.05
2.00
102.83
Fred B. Porter
100.00
102.13
2.05
2.00
102.18
MERRIMAC TOWN REPORT
1
65
Original Dec. 31, 1944
· With- Balance
Amount Balance Interest
drawals Dec. 31, 1945
Rufus H. Bennett
100.00
111.74
2.23
1.00
112.97
Thos. H. Hoyt
150.00
154.17
3.09
3.00
154.26
N. L. and Ella S. Howe
100.00
102.28
2.05
2.50
101.83
Edmund Ricker
100.00
102.24
2.05
2.50
101.79
Toppan Sargent and Franklin Mason
100.00
102.11
2.05
2.50
101.66
Austin Sawyer
100.00
102.15
2.05
2.00
102.20
Geo. H. Tilton
100.00
105.45
2.11
2.50
105.06
Moses C. Flanders
50.00
54.25
1.08
1.00
54.33
Edward F. Goodwin and Thos. Goodwin
150.00
154.03
3.09
3.00
154.12
Fred M. Cote
100.00
102.27
2.05
2.50
101.82
Mary A. Noyes
100.00
107.58
2.15
3.00
106.73
Clara Kendall
200.00
219.34
4.40
3.00
220.74
Daniel W. Gould
100.00
102.11
2.05
2.50
101.66
David Tewksbury and Thos. Merrill
150.00
153.37
3.07
2.50
153.94
Stephen Nichols
100.00
102.98
2.06
2.50
102.54
Betsy A. Veal
100.00
102.92
2.05
2.50
102.47
Frank Hargraves
100.00
102.36
2.05
2.50
101.91
John Logan
100.00
102.43
2.05
2.00
102.48
Charles Colman
100.00
102.75
2.05
2.00
102.80
Julia Whaland
150.00
158.05
3.17
3.00
158.22
Norman S. Cole
100.00
101.57
2.03
2.50
101.10
Mary Ordway
100.00
102.11
2.05
2.00
102.16
John T. Lovett
150.00
204.27
4.10
3.00
205.37
Wm. H. Franklin ($100 Added in 1945)
100.00
102.46
2.88
2.50
202.84
Helen G. Linden
100.00
101.51
2.03
2.00
101.54
66
MERRIMAC TOWN REPORT
Clifton B. Heath
150.00
150.73
3.02
2.00
151.75
Mary E. Sargent-Orlando Sargent
100.00
102.96
2.05
2.00
103.01
John K. Sargent
100.00
115.83
2.31
1.50
116.64
Mary H. Sargent-Hayden Sargent
100.00
102.74
2.05
2.00
102.79
Roswell J. Eaton
100.00
102.98
2.06
2.00
103.04
John E. Currier-Joshua Currier
150.00
155.48
3.12
3.00
155.60
John E. Currier
125.00
125.99
2.52
1.50
127.01
Single Graves
90.00
151.51
3.04
1.50
153.05
Anne M. Sargent John L. Sargent
125.00
127.67
2.55
3.00
127.22
Fred R. Weed
200.00
220.32
4.42
3.00
221.74
Mary J. Murphy-J. H. Murphy Lot
100.00
1.02.23
2.05
2.50
101.78
Edward H. Preble
125.00
127.60
2.55
3.00
127.15
Edwin S. Lane
100.00
102.49
2.05
2.50
102.04
Elbridge D. Young
100.00
102.08
2.05
2.00
102.13
Mary E. Hoyt
150.00
155.12
3.11
2.50
155.73
Harriet E. Story-F. A. Sargent and Story Lot
100.00
102.10
2.05
2.00
102.15
Phillip E. Quimby
100.00
101.87
2.03
1.50
102.40
Rebecca P. Little-Arthur Sargent and Ed. Sargent Lot
200.00
207.35
4.16
3.00
208.51
Clarence T. Allison
100.00
102.39
2.05
2.00
102.44
Sarah B. Titcomb and Eva J. Titcomb
100.00
102.29
2.05
104.34
John Heald-Isaac Heald Lot
200.00
219.64
4.40
3.00
221.04
Jennie S. Prescott-Geo. S. Prescott
100.00
102.07
2.05
2.00
102.12
Annie Tuttle-Amos Small-Lawson Lot
100.00
113.31
2.27
1.00
114.58
Benjamin F. Sargent
300.00
323.17
6.47
5.00
323.64
Ralph H. Sargent
100.00
102.51
2.05
2.00
102.56
Fullington Ashley Lot
100.00
102.21
2.05
2.00
102.26
Laura Patten-T. Hayden Patten
200.00
207.01
4.16
4.00
207.17
George T. Crouse
100.00
102.19
2.05
2.00
102.24
4
٩ ..... ...............
MERRIMAC TOWN REPORT
67
Original Dec. 31; 1944
With- Balance
Amount Balance Interest drawals Dec. 31, 1945
Nellie M. Hall-Thos. Fraser Lot
100.00
103.02
2.07
2.00
103.09
Lottie Hopkins Nichols-Hopkins Lot
100.00
102.07
2.05
2.00
102.12
Louise C. Brackett-Wm. Russell Lot
100.00
102.21
2.05
2.00
102.26
Marion Armstrong-Armstrong and McInnis Lot
400.00
400.83
8.04
8.00
400.87
Theo. L. Hayes
100.00
201.02
4.04
3.00
202.06
Frank M. Haynes
100.00
105.48
2.11
2.50
105.09
F. L. Parker
150.00
156.24
3.13
3.00
156.37
Dr. F. E. Sweetsir ($100 Added in 1945)
350.00
350.09
7.03
6.00
451.12
Wm. N. Pettigrew
100.00
118.93
2.38
121.31
Fred S. Hardwick
100.00
151.98
3.04
3.00
152.02
J. Melvin Clement
100.00
102.06
2.05
2.00
102.11
Edwin S. Mckay
100.00
102.32
2.05
2.00
102.37
Harry A. Stickney
150.00
153.86
3.08
2.50
154.44
B. F. Hardwick
150.00
175.29
3.52
178.81
Emma L. Sargent-Orlando H. Sargent Lot
150.00
153.50
3.08
3.00
153.58
Emma L. Sargent-O. F. Seavey Lot
150.00
152.30
3.05
2.50
152.85
Elsie G. Matthews-Elmer Grant Lot
200.00
210.40
4.22
3.00
211.62
Sarah A. Spillers-Frank Burnham Lot
200.00
215.87
4.33
2.00
218.20
Lettie F. Whitney-Herbert Whitney Lot
300.00
307.22
6.17
3.00
310.39
Fred W. Mathison
100.00
101.71
2.03
1.50
102.24
Minnie A. Chapman-Judson Webster Lot
125.00
126.60
2.53
1.50
127.63
Frederick W. Carter
200.00
210.76
4.22
3.00
211.98
Ethel A. Goodwin-Chas. H. Goodwin Lot
100.00
111.54
2.23
1.13.77
Lucy J. Bagley-Mrs. Clarence J. Bagley Lot
100.00
102.86
2.05
2.50
102.41
Samuel W. Condon
150.00
167.74
3.36
171.10
68
MERRIMAC TOWN REPORT
Samuel L. Porter-Joseph W. Porter Lot
150.00
151.88
3.04
2.00
152.92
Benjamin B. Wood
200.00
203.70
4.08
2.50
205.28
May Belle Brown
100.00
102.37
2.05
2.50
101.92
Norman M. Hunter-Alfred Goodwin Lot
200.00
210.30
4.22
1.50
213.02
Ada C. Toby
100.00
109.55
2.19
111.74
John E. Bean
75.00
76.94
1.53
2.00
76.47
Mary E. Tuxbury
150.00
152.43
3.05
2.00
153.48
Maud G. Carter
100.00
102.38
2.05
2.00
102.43
Georgie G. Patten-Hayden Patten Lot
100.00
107.49
2.15
109.64
Frank Glines-Glines-Bartlett Lot
150.00
152.27
3.05
2.00
153.32
Wm. Evans-Lucien Chapin Lot
50.00
51.02
1.02
1.00
51.04
Wm. Dwyer
50.00
51.02
1.02
1.00
51.04
Delma Black-Adelina T. Jones Lot
100.00
102.29
2.05
2.00
102.34
Ruth Hargraves
100.00
100.55
2.01
102.56
Jennie Chase-Moses Stevens Lot
100.00
105.71
2.11
2.00
105.82
Richard E. Sargent-Edmund Fieldsend Lot
100.00
102.63
2.05
2.00
102.68
Richard E. Sargent
125.00
131.59
2.63
4.00
130.22
Eva J. Grant
100.00
104.48
2.09
106.57
Clara Foster-John Foster Lot
200.00
214.03
4.30
218.33
Jeanette E. Whittier-Wendell B. Whittier Lot
150.00
152.34
3.05
2.00
153.39
Luther W. Bridges, Edgar C. Bridges, John Whitman
150.00
152.34
3.05
2.50
152.89
Wm. S. Tuckwell-Newton Tuckwell Lot
50.00
51.02
1.02
1.00
51.04
Wm. S. Tuckwell-S. S. Tuckwell Lot
50.00
51.02
1.02
1.00
51.04
Abbie W. Sargent-Alexander Smart Lot
225.00
230.78
4.63
3.00
232.41
Francis P. Clement
200.00
204.47
4.10
3.00
205.57
Wilbur H. Colby-Joseph Colby Lot
200.00
204.64
4.10
3.00
205.74
Katherine F. McMasters
150.00
153.08
3.07
2.50
153.65
Louise A. Thacher
200.00
205.29
4.12
2.50
206.91
.
MERRIMAC TOWN REPORT
69
Original Dec. 31, 1944
Amount Balance Interest
With- Balance drawals Dec. 31, 1945
Willie Colby-Warren Colby Lot
100.00
102.73
2.05
2.50
102.28
Willie Colby-Wm. H. Colby Lot
100.00
102.73
2.05
3.00
101.78
Alice E. Purdy ($50.00 added in 1945)
100.00
102.73
2.30
2.50
152.53
John S. Poyen
500.00
513.65
10.31
5.00
518.96
Pearle M. Stevens
150.00
153.57
3.08
2.50
154.15
Anna Bird
200.00
205.45
4.12
3.00
206.57
Fred O. Bailey
200.00
204.21
4.10
2.50
205.81
David E. Stevens-Chas. Stevens Lot
200.00
201.68
4.04
2.00
203.72
Edith E. Wood-James Wood Lot
100.00
150.83
3.02
2.00
151.85
Augustus N. Parry-John and Louise Elliott
100.00
101.83
2.03
2.00
101.86
Charles L. Waterhouse
150.00
152.03
3.05
2.50
152.58
Sarah K. Noyes
100.00
102.68
2.05
2.00
102.73
Clarence W. Crosby
150.00
152.03
3.05
2.00
153.08
Dustin Hall and B. Frost
400.00
405.36
8.14
3.00
410.50
Charles L. Waterhouse-Almon Waterhouse Lot
150.00
152.25
3.05
2.00
153.30
Charles L. Waterhouse-Moses Sargent Lot
150.00
152.25
3.05
2.00
153.30
Leon L. Dow
200.00
202.67
4.06
2.50
204.23
Harry W. Bailey-Richard Bailey
200.00
202.33
4.06
2.00
204.39
Geo. S. Nelson-Brown-Nelson
100.00
101.17
2.03
103.20
Sadie Hopkins-J. Danforth
100.00
101.17
2.03
103.20
Edith A. Wood-Geo. T. Goldsmith
150.00
151.25
3.03
154.28
Pollie C. Grant Frederick C. Grant Lot
150.00
151.00
3.03
154.03
Myra Evans-Moses Evans and Moses Hoyt Lot
100.00
100.33
2.01
102.34
Clara E. Patten-Patten Clement Lot
200.00
200.00
4.02
204.02
70
MERRIMAC TOWN REPORT
33,916.78
ADDED SINCE DECEMBER 31, 1944
Original Dec. 31, 1944 Amount Balance Interest
With- Balance drawals Dec. 31, 1945
Nellie Newhall
100.00
.83
100.83
John A. Tidd
200.00
2.00
202.00
Wm. Cleary
200.00
2.00
202.00
Alice Mercer
200.00
2.00
202.00
Byron Sargent
300.00
3.00
303.00
Chas. A. Bacon
150.00
1.25
151.25
Wm. D. Large
150.00
1:25
151.25
Maude Adams
200.00
1.33
201.33
Charles L. Waterhouse
100.00
.67
100.67
Geo. Wilde
300.00
1.50
301.50
Mabel Bettors
150.00
.75
150.75
Zenas Lovell
200.00
.67
200.67
Parker Walton
200.00
.33
200.33
Est. Wm. Tuckwell
200.00
200.00
698.22
574.51
36,940.49
RECAPITULATION
Balance Dec. 31, 1944
$33,916.78
Interest 1945
698.22
34,615.00
Withdrawals 1945
574.51
34,040.49
Added in 1945
2,900.00
36,940.49
MERRIMAC TOWN REPORT
71
72
PUBLIC SERVICE ENTERPRISE FUNDS
Dec. 31, 1944 Balance
Interest
Deposited in 1945
Balance Dec. 31 1945
Merrimac Savings Bank -- Electric Light Depreciation Fund.
24,165.19
474.98
445.00
25,085.17
Provident Institution-Electric Light Depreciation Fund.
3,095.36
66.12
3,161.48
Pentucket Savings Bank-Electric Light Depreciation Fund
3,019.63
45.46
3,065.09
30,280.19
586.56
445.00
31,311.74
KIMBALL PARK FUNDS
OriginalDec. 31, 1944 Amount Balance
Interest
With- Balance drawals Dec. 31, 1945
Amos Weed Judith Kimball
$ 1,860.86
2,031.11
40.82
40.00
2,031.93
1,000.00
1,030.32
20.70
30.00
1,021.02
3,061.43
61.52
70.00
3,052.95
MERRIMAC TOWN REPORT
PUBLIC LIBRARY
OriginalDec. 31, 1944 Amount Balance
Interest
Balance
With- drawals Dec. 31, 1945
James D. Whittier
$ 457.07
571.14
11.47
50.00
532.61
D. J. Poore
500.00
551.69
11.08
25.00
537.77
A. E. Goodwin
200.00
211.83
4.24
216.07
Laura Patten
500.00
537.37
10.79
25.00
523.16
Willie Colby
200.00
209.49
4.20
213.69
Thomas H. Hoyt
10,345.30
207.08
300.00
10,514.88
262.50
Balances Shown in Merrimac Savings Bank Books
12,426.82
511.36
400.00
12,538.18
Haverhill Savings Bank-Thos. H. Hoyt Fund
5,000.00
75.00
75.00
5,000.00
Danvers Savings Bank-Thos. H. Hoyt Fund
7,500.00
187.50
187.50
7,500.00
24,926.82
773.86
662.50
25,038.18
MERRIMAC TOWN REPORT
73
74
MERRIMAC TOWN REPORT
SUMMARY OF STATE AUDIT
In accordance with Chapter 44, Section 40, of the General Laws of Massachusetts the summary of the State Audit of the General Accounts of the Town of Merrimac from September 23, 1944, to September 26, 1945, is herewith submitted :
THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF CORPORATIONS AND TAXATION DIVISION OF ACCOUNTS
State House, Boston 33
November 6, 1945
To the Board of Selectmen Mr. Ralph L. Buzzell, Chairman Merrimac, Massachusetts
Gentlemen:
I submit herewith my report of an audit of the books and accounts of the town of Merrimac from September 23, 1944, to September 26, 1945, made in accordance with the provisions of Chapter 44, General Laws. This is in the forni of a report made to me by Mr. Herman B. Dine, Assistant Director of Accounts.
Very truly yours,
THEODORE N. WADDELL, Director of Accounts.
75
MERRIMAC TOWN REPORT
Mr. Theodore N. Waddell Director of Accounts Department of Corporations and Taxation State House, Boston
Sir :
In accordance with your instructions, I have made an audit of the books and accounts of the town of Merrimac for the period from September 23, 1944, the date of the previous audit, to September 26, 1945, the following report being submitted thereon.
The financial transactions, as recorded on the books of the several departments receiving or disbursing money for the town, were examined, checked, and verified by com- parison with the books of the town accountant and the treasurer.
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 warrant authorizing the disbursement of town funds.
The ledger was analyzed, the appropriations were compared with the town clerk's records of appropriations voted, and the recorded transfers were checked with those authorized by the town and the finance committee. The necessary adjusting entries resulting from the audit were made, a trial balance was taken off, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town as of September 26, 1945.
The books and accounts of the town treasurer were examined and checked in detail. The recorded receipts were checked with the records in the several departments collecting money for the town and with the other sources from which money had been paid into the town treasury, while the recorded payments were checked with the war- rants authorizing the treasurer to disburse town funds.
76
MERRIMAC TOWN REPORT
The cash book footings were proved, the recorded re- ceipts were analyzed, the cash on hand was verified by: actual count, and the bank balance was reconciled with a statement furnished by the bank of deposit.
The transactions of the several trust and investment. funds in the custody of the town treasurer were verified, and the securities and savings bank books representing the investments of these funds were personally examined and listed.
The records of tax titles held by the town were exam -. ined and checked. The amounts added to the tax title account were compared with the collector's records and the redemptions were checked with the receipts as recorded on the treasurer's cash book. 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 were ex- amined and checked. The poll, property, and motor vehicle excise taxes and special assessments outstanding according to the previous examination and all subsequent commit -. ments were audited and checked to the warrants for their collection. The payments to the treasurer were checked to the treasurer's cash book, the recorded abatements were compared with the records of abatements granted, and the. outstanding accounts were listed and reconciled with the respective ledger accounts.
The work of the present tax collector in securing set -. tlement of the old outstanding tax accounts and of subse- quent commitments is worthy of commendation.
Verification of the outstanding accounts was made by sending notices to a number of persons whose names ap- peared on the books as owing money to the town, the re- plies received thereto indicating that the accounts, as listed, are correct.
The records of licenses and permits issued by the se- lectmen, town clerk, and the health department were ex -. amined and checked, and the payments to the town treas-
77
MERRIMAC TOWN REPORT
urer and to the Division of Fisheries and Game were verified.
The record of receipts of the sealer of weights and measures, of the school, library, and cemetery departments were examined and checked and the payments to the treas- urer were verified.
The books and accounts of the electric light depart- ment were examined and checked. The charges for light, power, and miscellaneous sales were totaled, the cash re- ceipts as recorded were footed, the payments to the Treas- urer and discounts were verified, and the outstanding accounts were listed and proved to the accountant's books.
The record of consumers' deposits were examined and checked, the deposits and refunds being verified. The de- posits on hand were listed and found to be in agreement with the controlling account in the ledger.
The records of the water department were examined and checked. The commitment sheets were analyzed, the abatements were checked, the payments to the treasurer were verified, and the outstanding accounts were listed and proved.
Further verification of the outstanding light and water departments was made by mailing notices to many persons whose names appeared on the records of these departments as owing money to the town, the replies received thereto indicating that the accounts, as listed are correct.
The surety bonds of the various town officials for the faithful performance of their duties 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, together with summaries of the tax, assessment, tax title, departmental, light, and water ac- counts, as well as tables showing the trust fund transac- tions.
78
MERRIMAC TOWN REPORT
For the co-operation extended by the various town officials during the progress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
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