USA > Massachusetts > Essex County > Merrimac > Town Annual Report of the Officers of the Town of Merrimac 1951 > Part 4
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7.20
4.00
304.89
Added Since January 1, 1951
George W. Evans
300.00
4.31
304.31*
Samuel Colby
100.00
1.04
101.04*
Burton Colby
100.00
1.04
101.04*
Nettie Morse
200.00
2.08
202.08*
James T. Colgan
200.00
2.08
202.08*
Clarence V. Huntress
300.00
1.88
301.88*
Kenneth and Marion Haskell
200.00
1.25
201.25*
Florence Lee
100.00
100.00*
$44,663.71
$1,080.83
$807.00
$46,837.54
90
ANNUAL REPORT
*$100.00 added in 1951
RECAPITULATION
Balance January 1, 1951
$ 44,663.71
Interest added 1951
1,080.83
45,744.54
Withdrawals 1951
807.00
44,937.54
** New Bequests and Added to Funds in 1951
1,900.00
-
$46,837.54
TOWN OF MERRIMAC
91
FINAL TRIAL BALANCE DECEMBER 31, 1951
ASSETS
LIABILITIES
Cash Balance
.$195.364.56
Witholding Tax
.$ 1,020.86
Light Depreciation Cash Balance in Bank
6,969.82
Reserves for Petty Cash Advances
160.00
Petty Cash Advance Town Office
10.00
Dog Fees
48.80
Petty Cash Advance Light & Water Office
125.00
Consumers Deposits
1,234.38
Petty Cash Advance Tax Collectors Office
25.00
Premium on Water Extension Bonds
66.25
Real Estate Taxes, 1949
.05
Sale Real Estate Fund Sec. 63 Ch. 44
3,650.00
Personal Property Taxes, 1950
311.24
Sale Land low value
306.77
Real Estate Taxes, 1950
3,858.41
Sale Cemetery lots 1951
330.00
Poll Taxes, 1951
22.00
Trust funds in transit
250.00
Personal Property Taxes, 1951
3,039.36
State Taxes
32.80
Real Estate Taxes, 1951
20,300.86
County Taxes
266.03
Motor Vehicle Excise Taxes, 1950
13.79
Road Machinery
2,273.50
Motor Vehicle Excise Taxes, 1951
3,203.52
Excise Revenue
3,217.31
New England Timber Salvage Co.
1,427.80
Tax Title Revenue
7,827,12
Tax Titles
5,976.35
Departmental Revenue
325.87
Tax Possessions
1,850.77
Light Revenue
3,216.19
Welfare Accounts Receivable
72.20
Water Revenue
3,010.08
Old Age Assistance Accounts Receivable
253.67
State and County aid to Highway Revenue
6,406.77
Light Accounts Receivable, Light
2,196.34
New England Timber Salvage Co. Revenue
1,427.80
Light Accounts Receivable, Power
61.32
Light Accounts Receivable, Miscellaneous
1,162.64
Purchase & Instalation Regulators Light Department
8,598.40
Premium Sale Light Bonds
31.75
Water Accounts Receivable, Rates
2,438.01
School Construction from Post War Fund
4,525.48
Water Accounts Receivable, Miscellaneous
572.07
School Construction Building Fund
83,824.66
..
ANNUAL REPORT
92
State aid to Highways Accounts Receivable Ch. 81
6,406.77
Essex County T. B. Hospital 466.72
Guaranteed Deposit 100.00
Overlay 1945 19.32
School Fund Ch. 658
43.19
Overlay 1946
21.62
Overlay 1947
27.60
Overlay 1948
27.60
Overlay 1949
109.68
Tax Collector Salary 1951
199.45
Main Street Ch. 90
163.86
Union St. Construct Road to New School
6,160.69
Sidewalk and Curbing to New School Union Street
3,500.00
ADC Admx. US Grant
396.24
ADC US Grant
604.86
Old Age Admx US Grant
1,837.15
Old Age US Grant
9,678.06
Civilian Defense
2,082.55
Light Maintenance
4,626.51
Light Depreciation Fund
6,969.82
Water Surplus
1,212.24
Cemeteries
6.44
Water Main & Hydrants Adams Street to new school
287.24
New Electric Line from Main Street to new school
904.30
Overlay surplus
787.66
$262,066.31
$262,066.31
93
TOWN OF MERRIMAC
School Lunch 91.97
Certified to Treasurer Tax Title Foreclosures 72.00
Overlay 1950
455.92
Overlay 1951
750.82
Fund for School Construction from
Post War Fund
4,525.48
Premium Sale School Bonds 2,217.10
Surplus Revenue 88,074.16
TRUST FUNDS
Cash in Custody of Town Treasurer $ 85,308.00 War Bonds $ 8,513.69
Library Funds
2,459.97
Thomas Hoyt Library Funds
24,451.30
Cemetery Perpetual Care Funds
46,837.54
Kimball Park Funds ..
3,045.50
$ 85,308.00
$ 85,308.00
PUBLIC SERVICE ENTERPRISE FUNDS
Balance Dec. 31, 1950
Interest
Added in 1951
Balance Dec. 31, 1951
Electric Light Depreciation
Provident Institution, Amesbury
$3,513.85
$ 88.37
$
$3,602.22
Merrimac Savings Bank
359.02
8.58
3,000.00
3,367.60
$3,872.87
$ 96.95
$3,000.00
$6,969.82
ANNUAL REPORT
94
PUBLIC LIBRARY
Original Amount
Balance Dec. 31, 1950
Interest
Withdrawals Balance Dec. 31, 1951
Nichols Memorial Fund
$ 500.00
$ 508.46
$ 12.15
$ 20.61
$ 500.00
James D. Whittier
457.07
498.22
11.89
10.11
500.00
D. J. Poore
500.00
546.82
13.04
59.86
500.00
A. E. Goodwin
200.00
217.62
5.19
22.81
200.00
Laura Patten
500.00
546.92
13.05
559.97
Willie Colby
200.00
220.61
5.27
25.88
200.00
Thomas H. Hoyt
11,995.51
275.06
631.77
11,951.30
,
$ 14,534.16
Added to Hoyt Fund Merrimac Account
312.50
Balances in Merrimac Savings Bank .....
$ 14,534.16
$ 648.15
$ 771.04
$ 14,411.27
5,000.00
125.00
125.00
5,000.00
Haverhill Savings Bank-T. H. Hoyt Fund Danvers Savings Bank-T. H. Hoyt Fund
7,500.00
187.50
187.50
7,500.00
$ 27.034.16
CA 960.65
$ 1,083.54
$ 26,911.27
TOWN OF MERRIMAC
95
KIMBALL PARK FUNDS
Balance Dec. 31, 1950
Interest
With- drawals
Balance Dec. 31, 1951
Amos Weed
$ 2,001.56
$47.51
$24.07
$2,025.00
Judith Kimball
1,027.94
24.14
31.58
1,020.50
3,029.50
$71.65
$55.65
$3,045.50
POST WAR REHABILITATION FUND
Balance January 1, 1951
$53,431.71
Interest added .
81.98
$53,513.69
Bonds sold for School Building Fund
.$45,000.00
$8,513.69
96
ANNUAL REPORT
97
TOWN OF MERRIMAC
THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT Of CORPORATIONS And TAXATION DIVISION OF ACCOUNTS STATE HOUSE, BOSTON 33
May 17, 1951
To the Board of Selectmen Mr. Kenneth E. Haskell, Chairman Merrimac, Massachusetts
Gentlemen:
I submit herewith my report of an audit of the books and accounts of the town of Merrimac for the period from November 1, 1949 to February 9, 1951, made in accordance with the provisions of Chapter 44, General Laws.
This is in the form of a report made to me by Mr. Herman B. Dine, Assistant Director of Accounts.
Very truly yours, FRANCIS X. LANG, Director of Accounts
FXL:ACD
Mr. Francis X. Lang 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 accounts of the town of Merrimac for the per- iod from November 1, 1949, the date of the previous ex- amination, to February 8, 1951, and submit the following report thereon:
An examination and verification was made of the recorded financial transactions of the town as shown on
98
ANNUAL REPORT
the books of the departments receiving or disbursing money or committing bills for collection.
The books and accounts in the town accountant's office were examined and checked in detail. The record- ed receipts were checked with the treasurer's cash book and with the records of departmental payments to the treasurer, while the recorded disbursements were check- ed with the treasury warrants and with the records of payments by the treasurer.
The appropriations, loan orders, and transfers, as listed from the town clerk's record of town meeting votes, were checked to the appropriation accounts in the ac- countant's ledger.
An analysis was made of the ledger accounts, a trial balance was drawn off proving the accounts to be in bal- ance, and a balance sheet, which is appended to this re- port, was prepared showing the financial condition of the town as of February 8, 1951.
The books and accounts of the town treasurer were examined and checked. The receipts, as recorded, were analyzed and compared with the records of payments to the treasurer by the several departments and with the other sources from which the town received money, while the recorded payments were compared with the select- men's warrants and with the accountant's books
The cash book was footed throughout for the period of the audit, and the cash balance on February 8, 1951 was verified 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 payments of maturing debt and interest were compared with the amounts falling due and with the can- celled securities and coupons on file.
99
TOWN OF MERRIMAC
The securities and savings bank books representing the investments of the several trust and investment funds in the custody of the town treasurer were examined and listed. The income was proved and the transfers to the town were verified.
The tax titles held by the town were listed from the records of the treasurer and checked with the books of the tax collector and with the records at the Registry of Deeds.
Of the 79 tax titles on hand 52 were taken in the years 1937 to 1946 inclusive, and it is urged that prompt action be taken to foreclose the rights of redemption on all tax titles over two years old as required by law, and that either an appropriation be voted by the town or the assessors raise the amount necessary for the land court proceedings on those tax titles the current valuation of which is over $1,000.00 as required by Section 50B, Chapter 60, General Laws.
The records of payroll deductions for federal taxes were examined and checked. The payments to the Col- lector of Internal Revenue for taxes withheld from the salaries of employees were verified, and the balance in the general treasury was proved to the ledger controlling account.
The books and accounts of the tax collector were ex- amined and checked. The taxes and motor vehicle and trailer excise outstanding at the time of the previous ex- amination, as well as all other subsequent commitments, were audited and proved to the warrants issued for their collection. The payments to the treasurer were verified, the recorded abatements were checked with the asses- sors' records, the taxes transferred to the tax title accounts were proved, and the outstanding accounts were listed and reconciled with the respective controlling accounts in the general ledger.
The records or departmental, electric light, and water
100
ANNUAL REPORT
accounts were examined and checked. The recorded col- lections were compared with the treasurer's cash book, the abatements were checked with the records of the de- partments authorized to grant them, and the outstanding accounts were listed and reconciled with the controlling accounts in the town accountant's ledger.
The outstanding tax, motor vehicle and trailer excise, departmental, electric light, and water accounts were 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 outstand- ing accounts, as listed, are correct.
The financial accounts of the town clerk were ex- amined for dog and sporting licenses issued and for gas- oline renewals. The payments to the town treasurer were checked to the treasurer's recorded receipts and the payments to the Division of Fisheries and Game were checked with the receipts on file.
· The surety bonds of the town officials required to file them for the faithful performance of their duties were examined and found to be in proper form.
The books and accounts of the school department were examined and checked. The records of receipts from the cafateria and from athletic contests were check- ed, the payments to the town treasurer were compared with the treasurer's recorded receipts, and the cash on hand was verified.
The records of the selectmen and the sealer of weights and measures, of the health, library, and cemetery de- partments, as well as of all other departments collecting money for the town or committing bills for collection, were examined and checked, the recorded collections be- ing compared with the treasurer's recorded receipts.
101
TOWN OF MERRIMAC
There are appended to this report, in addition to the balance sheet, tables showing reconciliations of the treasurer's and town clerk's cash, summaries of the tax, motor vehicle and trailer excise, tax title, departmental, electric light, and water accounts, as well as tables show- ing the condition and transactions of the trust and invest- ment funds.
For the cooperation received from all town officials during the progress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted,
HERMAN B. DINE
HBD:ACD
Assistant Director of Accounts
TOWN OF MERRIMAC Balance Sheet - February 8, 1951 GENERAL ACCOUNTS
ASSETS
LIABILITIES AND RESERVES
Temporary Loan:
General,
$ 92,781.04
Electric Light Depreciation, 3,872.87
Petty Cash Advances,
160.00
Overestimates 1950:
$ 96,813.91 County Tax,
. $
596.80
Essex County Tuberculosis
Hospital Assessment, 68.15
-$
664.95
Dog Licenses - Due County, ....
$
36.00
Levy of 1949
Real Estate,
1,560.50
Levy of 1950
Tax Collector,
25.00
Personal Property, 1,635.56
Light and Water, 125.00
-$
160.00
School Athletic Fund,
$
192.22
School Lunch Fund,
$
57.98
Electric Light Department:
Levy of 1950
1,064.22
Consumers' Deposits,
$
1,179.38
-$ 1.133.59 School Construction Plans Deposits,
$
100.00
:
In Anticipation of Reimbursement $
1,000.00
Federal Withholding Taxes, ....
$
75.60
ANNUAL REPORT
Accounts Receivable:
Taxes:
Personal Property, 41.30
Reserve for Petty Cash Advances :
Selectmen, .$ 10.00
Real Estate,
17,087.15
$ 20,324.51
Motor Vehicle and Trailer Excise:
Levy of 1949
. $ 72.37
102
Cash:
New England Timber Salvage Corporation Taxes,
Tax Titles, 5,201.82 Temporary Aid, 6A 105.95
-$ 7,052.59
Departmental:
Temporary Aid,
105.95
Cemetery Perpetual Care Bequests,
$ 100.00 Sale of Cemetery Lots and Graves Fund $ 155.00
Road Machinery Fund, $ 2,301.50
$ 5,605.71
Municipal Light:
Light,
6,062.66
Power
748.42
Miscellaneous,
1,082.15
CA 7,893.23
Water:
Rates
.$ 2,501.04
Miscellaneous,
312.56
$ 2,813.60
State Aid to Highways:
Chapter 90, Construction, $ 4,500.00
Overlay Deficits:
Levy of 1949, . $ 300.85
Levy of 1950,
1,129.05
Premium on Loan:
$
1,427.80 Reserve for Payment of Water Debt
66.25 Sale of Real Estate Fund, Excess from Sale of Lands of $ 3,650.00 Low Value, Section 79, Chap- ter 60, General Laws, $
306.77
Aid to Dependent Children, 1,530.82
Old Age Assistance, 3,968.94
Federal Grants:
Aid to Dependent Children : Aid,
$
1,314.48
Administration, 231.27
1,545.75 -$
Old Age Assistance :
Assistance,
5,984.60
Administration, 945.39
6,929.99 CA
Unexpended Balances:
General, $ 6,281.01
Electric Light Maintenance, 6,548.80
Electric Light Depreciation, 3,872.87
1,429.90 Loans Authorized
Unissued,
$ 16,702.68 $339,000.00
TOWN OF , MERRIMAC
103
STATE AUDITOR'S REPORT (Continued)
Loans Authorized-School Construction
Appropriation from Post-War Re- habilitation Fund for School Construction,
$ 49,966.04
Expenditures in Anticipation of Appropriations,
$ 15,648.85
Revenue Reserved Until Collected:
Underestimates 1950:
Motor Vehicle and Trailer Excise, $ 1,133.59
Tax Title and Tax Possession, ...
7,052.59
Departmental, 5,605.71
Municipal Light, 7,893.23
Water
2,813.60
Aid to Highways,
4,500.00
New England Timber Salvage
Corporation Taxes, 1,427.80
$ 30,426.52
ANNUAL REPORT
104
State Parks and Reservations Assessment, .$ 69.43
Auditing Municipal Accounts Assessments, 63.00
-$ 132.43
$553,742.16
$339,000.00 School Construction Authorized from Post-War Rehabilitation Fund,
$ 49,966.04
$ 6,450.32 School Construction,
Estimated Receipts Collected to date, $ 4,676.3€ Water Available Surplus, $ 1,212.24
Reserve Fund - Overlay Surplus, 6A 787.66
TRUST AND INVESTMENT ACCOUNTS
Trust and Investment Funds :
Thomas H. Hoyt Library Fund, $ 23,945.51
Cash and Securities,
$127,709.08 Willie Colby Library Fund,
220.61
A. E. Goodwin Library Fund, 217.62
Nichols Memorial Library Fund, 508.46
Laura Patten Library Fund,
546.92
D. J. Poore Library Fund,
546.82
James D. Whitten Library Fund,
498.22
Kimball Park Fund,
3,029.50
*Cemetery Perpetual Care Fund, 44,763.71
Post-War Rehabilitation Fund,
53,431.71
$127,709.08
$127,709.08 * Includes $100.00 in general cash
DEBT ACCOUNTS
$ 16,000.00 Net Funded or Fixed Debt, $ 16,000.00 Water Mains Loan 1949.
TOWN OF MERRIMAC
105
106
ANNUAL REPORT
VOTE FOR OFFICERS, ANNUAL ELECTION March 5, 1951
Votes Cast (Men 477, Women 434), Total 911
Moderator, for one year
Clifford R. Howe, 5 Forest Street 751
Blanks 160
Town Clerk, for one year
C. Howard Phillips, 48 Church Street
753
Blanks 158
Selectmen, for one year
Glen I. Blackden, 9 Green Street 224
Ralph L. Buzzell, 63 School Street 392
Robert E. Fryer, 68 West Main Street 347
Kenneth E. Haskell, 55 Church Street 420
Francis J. Mathews, Emery Street 65
J. Arthur Ollis, 37 East Main Street 346
Frank J. Sowick, 115 West Main Street 185
George J. P. Stevens, 3 Adams Street 201
Blanks
552
Board of Public Welfare, for one year
Hazen M. Emery, 15 Judkins Court 688
J. Arthur Ollis, 37 East Main Street 623
Ellen M. Wallace, 9 Central Street .... 649
Blanks
773
Assessor, for three years
Clifford R. Howe, 5 Forest Street 564
Edgar Palmer Sargent, Bear Hill Road 266
Blanks 81
107
TOWN OF MERRIMAC
Treasurer, for one year
Roy C. Journeay, 10 Prospect Street 742
Blanks 169
School Committee, for three years
Russell B. Kelly, Birch Meadow Road 492
Agnes H. Powers, 3 Pleasant Street, Port 328
Blanks 91
School Committee, for one year, to fill vacancy
Carl A. Kneeland, 53 Church Street 311
Alfred E. Lambert, Jr., 92 Church Street 338
Frank J. Russo, 14 Adams Street 144
Blanks
118
Trustee of Cemeteries, for three years
Arthur R. Clark, River Road 671
Blanks 240
Trustee of Kimball Park, for three years
Frank J. Russo. 14 Adams Street 605
Henry D. Lay, 59 West Main Street 2
Blank
304
Trustee of Kimball Park, for two years
J. Ernest Carroll, 21 Maple Street 2
Carl A. Kneeland, 53 Church Street 1
Henry D. Lay, 59 West Main Street 11
John L. Hirst, 31 West Main Street 1
Walter D. Colman, 49 West Main Street 1
Blanks
895
Library Trustees, for three years
Grace F. Gibbs, 13 Locust Street 677
Burnell S. O'Brien, River Road 534
Blanks
611
108
ANNUAL REPORT
Light Commissioner, for three years
Norman E. Taylor, 12 Vendome Street 766
Blanks 145
Water Commissioner, for three years
Norman E. Taylor, 12 Vendome Street 740
Blanks 171
Constables, for one year
George R. Buzzell, Sr., 33 School Street 693
Ronald C. Sarasin, 65 Church Street 622
Alexander M. Sullivan, 20 Locust Street 685
Blanks
733
Surveyors of Lumber and Measurers of Wood and Bark
Ralph L. Buzzell, 63 School Street 1
George R. Hoyt, Birch Meadow Road 2
Richard E. Sargeant, Bear Hill Road 2
Henry D. Lay, 59 West Main Street 13
Harold M. Waterhouse, 6 Bear Hill Road 1
Blanks
2714
Tree Warden, for one year
Harold C. Lamb, 3 Abbott Street 561
Henry D. Lay, 59 West Main Street 140
Blanks
210
Playground Commission, for five years 4
George H. K. Nicol, Locust Street 682
Blanks
229
109
TOWN OF MERRIMAC
WARRANT FOR ANNUAL TOWN MEETING
Essex. ss.
To Maurice Carey, 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 3, 1952
at five forty-five 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, Tax Collector for three years, one Member of the School Committee for three years, one Trustee of Cemeteries for three years, two Trustees of Public Library for three years, one Trustee of Kimball Park for three years, one Com- missioner of Playground for five years, one Commissioner of Municipal Light 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 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.
110
ANNUAL REPORT
Article 3. To see if the Town will vote to fix the Salary and compensation of all elective officers of the Town as Provided by section 108 of Chapter 41, General Laws as amended; Moderator, Town Clerk, three Select- men, three Members of the Board of Public Welfare, three Assessors, Treasurer, three Members of the School Com- mittee, Tax Collector, Tree Warden, three Commissioners of Municipal Light, three Water Commissioners, and raise and appropriate sums of money, therefore.
Article 4. To determine what sums of money shall be raised to defray the necessary and usual charges and expenses of the Town for the year 1952 and make ap- propriations for same.
Article 5. To see if the Town will vote to appro- priate the sum of Nineteen Hundred Dollars ($1900.00) for the maintenance of Road Machinery to keep Road Machinery in operation, said amount to be transferred from the Road Machinery Fund.
Article 6. 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, 1953 and to issue a note or notes therefore, 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 Sec- tion 17, Chapter 44, General Laws.
Article 7. To see if the Town will vote to raise and appropriate a sum of money to be placed at the disposal of the Playground Commission to be used at their descre- tion on the playground during the current year.
Article 8. To see if the Town will vote to authorize the Town Treasurer with the approval of the Selectmen to sell at public auction, after first giving notice of the
111
TOWN OF MERRIMAC
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 pro- cedure, provided that the Town Treasurer with the ap- proval 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 estima- tion an adequate offer may be made.
Article 9. To see if the Town will vote to raise and appropriate a sum of money to be used under the super- vision of the Selectmen for any necessary repairs to Tax Title Possessions or any other expense for same.
Article 10. To see if the Town will vote to raise and appropriate the sum of One Thousand Dollars ($1000.00) to be expended on highway work on thickly settled streets.
Article 11. To see if the Town will vote to raise and appropriate the sum of Six Hundred Fifty Dollars ($650.00) for the Board of Registrars Expense under Chapter 427 and Chapter 440 of Acts and Resolves of the General Court for the year 1938, said appropriation being made for the year 1952.
Article 12. To see if the Town will vote to raise and appropriate the sum of Three Hundred Thirty Dollars ($330.00) 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 and em- bellishment" of said cemetery, according to Section 15 and Section 25 of Chapter 114 of the General Laws.
Article 13. To see if the Town will vote to raise and appropriate a sum of money sufficient to meet such
112
ANNUAL REPORT
legal expenses as may occur due to suits against the town or take any action relative thereto.
Article 14. To see if the Town will vote to raise and appropriate or transfer from unappropriated available funds in the Treasury a sum of money for Chapter 90 High- way Construction or Maintenance or take any action rel- ative thereto.
Article 15. To see if the Town will vote to raise and appropriate a sum of money sufficient to make neces- sary repairs in or on or around the Town Hall or take any action relative thereto.
Article 16. To see if the Town will vote to author- ize the Assessors to use a sum of money not to exceed Twenty Thousand Dollars ($20,000.00) from free cash in the treasury toward the reduction of the 1952 tax rate.
Article 17. To see if the Town will vote to raise and appropriate or transfer from unappropriated avail- able funds in the treasury, a sum of money for Chapter 81 and Highway Construction or Maintenance, or take any action relative thereto.
Article 18. To see if the Town will vote to raise and appropriate the sum of Two Hundred Fifty Dollars ($250.00) to pay the salary of the Veterans Service Officer.
Article 19. To see if the Town will vote to raise and appropriate the sum of Two Hundred Fifty Dollars ($250.00) for expenses of the Veterans Service Officer.
Article 20. To see if the Town will vote to raise and appropriate the sum of Twenty seven hundred sixty- eight dollars and fifteen cents ($2768.15) said sum to be
113
TOWN OF MERRIMAC
paid the Essex County Retirement Board for various funds of the Essex County Retirement System.
Article 21. To see if the Town will vote to raise and appropriate a sum of money for the maintenance and operation of the Water Department, and to pay any water loans that may be due in the year 1952, and to de- termine whether the money shall be provided for by ap- propriation, or from water surplus or water revenue; or take any action relative thereto.
Article 22. To see if the Town will vote to raise and appropriate the sum of Twenty four hundred dollars ($2400.00), said amount to be paid the Welfare Agent as salary for the year 1952.
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