USA > Massachusetts > Essex County > Merrimac > Town Annual Report of the Officers of the Town of Merrimac 1956 > Part 4
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200.00
201.66
5.51
4.00
203.17
George T. Crouse
100.00
100.16
2.77
102.93
Nellie M. Hall-Thomas Fraser Lot
100.00
100.83
2.76
2.00
101.59
Lottie Hopkins-Nichols-Hopkins Lot
100.00
100.03
2.77
102.80
TOWN OF MERRIMAC
..
85
CEMETERY PERPETUAL CARE FUNDS-(Continued
Original Deposit
Balance Beginning of year
Income
With- drawn or Expended
Balance Dec. 31 1956
Louise C. Brackett-William Russell Lot
100.00
100.07
2.77
102.84
Marion Armstrong-Armstrong & McInnis Lot
400.00
406.57
11.08
12.00
405.65
Theodore L. Hayes
200.00
202.31
5.53
5.00
202.84
Frank M. Haynes
100.00
100.49
2.77
103.26
F. L. Parker
150.00
150.46
4.12
2.00
152.58
Dr. F. E. Sweetsir
450.00
456.23
12.46
12.00
456.69
William N. Pettigrew
100.00
105.91
2.82
7.00
101.73
Fred S. Hardwick
150.00
150.47
4.12
2.00
152.59
J. Melvin Clement
100.00
100.87
2.76
2.00
101.63
Edwin S. Mckay
100.00
100.75
2.76
2.00
101.51
Harry A. Stickney
150.00
150.62
4.12
2.00
152.74
B. F. Hardwick ..
150.00
150.40
4.12
2.00
152.52
Emma L. Sargent-Orlando Sargent Lot
150.00
150.72
4.12
2.00
152.84
Emma L. Sargent-O. F. Seavey Lot
150.00
150.90
4.12
2.00
153.02
Elsie G. Mathews-Elmer Grant Lot
200.00
202.45
5.53
5.00
202.98
Sarah A. Spillers-Frank Burnham Lot
200.00
201.78
5.51
4.00
203.29
Lettie F. Whitney-Herbert Whitney Lot
300.00
301.91
8.27
6.00
304.18
Fred W. Mathison
100.00
100.50
2.77
103.27
Minnie A. Chapman-Judson Webster Lot
125.00
125.80
3.44
2.00
127.24
Frederick W. Carter
200.00
203.02
5.54
5.00
203.56
Ethel A. Goodwin -- Charles Goodwin Lot
200.00
202.47
5.53
5.00
203.00
86
ANNUAL REPORT
:
Lucy J. Bagley- Mrs. Clarence Bagley Lot
100.00
100.23
2.77
102.99
Samuel W. Condon
400.00
406.62
11.08
12.00
405.70
Samuel L. Porter-Joseph Porter Lot
150.00
151.12
1.14
3.00
152.26
Benjamin B. Wood
200.00
202.49
5.53
5.00
203.02
May Belle Brown
100.00
100.61
2.77
103.38
Norman M. Hunter-A. Goodwin Lot
200.00
202.67
5.53
5.00
203.20
Ida C. Tobey
100.00
100.09
2.77
102.86
John E. Bean
75.00
75.28
2.08
77.36
Mary E. Tuxbury
150.00
150.20
4.12
2.00
152.32
Maud G. Carter ..
100.00
100.24
2.77
103.01
Georgia G. Patten-Hayden Patten Lot
100.00
100.81
2.76
2.00
101.57
Frank Glines-Glines-Bartlett
150.00
151.43
4.14
3.00
152.57
William Evans-Lucien Chapin Lot
50.00
50.52
1.39
51.91
William Dwyer
50.00
51.43
1.39
2.00
50.82
Delma Black, Adelina T. Jones Lot
100.00
100.10
2.77
102.87
Ruth Hargraves
100.00
100.31
2.77
103.08
Jennie Chase-Moses Stevens Lot
100.00
101.02
2.77
2.00
101.79
Richard E. Sargent-E. Fieldsend Lot
100.00
102.96
2.78
4.00
101.74
Richard E. Sargent
125.00
125.24
3.45
128.69
Eva J. Grant
100.00
100.99
2.76
2.00
101.75
Clara Foster-John Foster Lot
200.00
202.70
5.53
5.00
203.23
Jeannette E. Whittier-Wendell B. Whittier
150.00
150.60
4.12
2.00
152.72
Luther W. Bridges-E. C. Bridges, J. Whitman
150.00
151.01
4.14
3.00
152.15
William S. Tuckwell-Newton Tuckwell Lot
50.00
52.00
1.41
2.00
51.41
William S. Tuckwell-S. S. Tuckwell Lot
50.00
52.00
1.41
2.00
51.41
Abbie W. Sargent-Alexander Smart Lot
225.00
227.83
6.21
5.00
229.04
Francis P. Clement
200.00
202.22
5.53
5.00
202.75
Wilbur H. Colby-Joseph Colby Lot
..
200.00
202.97
5.53
5.00
203.50
TOWN
OF
MERRIMAC
87
... ..
CEMETERY PERPETUAL CARE FUNDS-(Continued)
Original Deposit
Balance Beginning of year
Income
With- drawn or Expended
Balance Dec. 31 1956
Katherine F. MacMasters
150.00
150.83
4.12
2.00
152.95
Louise A. Thacher
200.00
203.52
5.54
6.00
203.06
Willie Colby-Warren Colby Lot
100.00
100.10
2.77
102.87
Willie Colby-William H. Colby Lot
100.00
100.05
2.77
102.82
Alice E. Purdy
150.00
150.67
4.12
2.00
152.79
John S. Poyen
500.00
506.65
13.84
13.00
507.49
Anna Bird
200.00
202.70
5.53
5.00
203.23
Pearl M. Stevens
150.00
150.42
4.12
2.00
152.54
Fred O. Bailey
200.00
202.88
5.53
5.00
203.41
Charles L. Waterhouse
150.00
150.67
4.12
2.00
152.79
Sarah K. Noyes
100.00
100.18
2.77
102.95
Clarence W. Crosby .
150.00
151.16
4.14
3.00
152.30
Donald E. Stevens-Charles Stevens Lot
300.00
301.69
8.27
5.00
304.96
Edith E. Wood-James Wood Lot
150.00
150.85
4.12
2.00
152.97
Augustus N. Parry-John and Louise Elliott
100.00
100.23
2.77
103.00
Dustin Hall and B. Frost
400.00
404.29
11.06
9.00
406.35
Charles L. Waterhouse-Almon Waterhouse Lot
150.00
150.56
4.12
2.00
152.68
Charles L. Waterhouse-Moses Sargent Lot
150.00
153.14
4.16
5.00
152.30
Leon L. Dow
..
200.00
208.43
5.61
11.00
203.04
Harry W. Bailey-Richard Bailey
200.00
208.57
5.61
11.00
203.18
88
ANNUAL REPORT
..
George S. Nelson-Brown-Nelson
100.00
103.57
2.80
4.00
102.37
Edith A. Wood-George T. Goldsmith
150.00
155.78
4.19
7.00
152.97
Pollie C. Grant-F. C. Grant Lot
150.00
155.50
4.19
7.00
152.69
Sarah Anderson-Moses Evans-Moses Hoyt Lot ..
100.00
103.25
2.80
4.00
102.05
Clara E. Patten-Patten Clement Lot
200.00
207.47
5.60
10.00
203.07
Byron Sargent
300.00
312.05
8.42
16.00
304.47
Alice Mercer
200.00
209.19
5.62
12.00
202.81
William Cleary
200.00
208.15
5.61
11.00
202.76
John A. Tidd
200.00
208.90
5.61
11.00
203.51
Nellie Newhall
200.00
208.87
5.61
11.00
203.48
Sadie Hopkins-J. Danforth
100.00
104.23
2.81
5.00
102.04
Charles A. Bacon
150.00
156.59
4.21
8.00
152.80
William D. Large
150.00
155.57
4.19
7.00
152.76
Maude Adams
200.00
208.29
5.61
11.00
202.90
Charles L. Waterhouse
100.00
103.68
2.80
5.00
101.48
The Olive S. Wilde Fund-Morse-Wilde
300.00
313.91
8.67
322.58
Mabel Bettors
150.00
155.51
4.19
7.00
152.70
Zenas Lovell
200.00
212.56
5.67
15.00
203.23
Parker Walton
200.00
214.36
5.69
17.00
203.05
Estate of William Tuckwell
200.00
211.95
5.65
14.00
203.60
Esther M. Gormley-Katherine Connor Lot
150.00
159.30
4.25
11.00
152.55
Henrietta Anderson-Samuel Goodwin Lot.
150.00
159.30
4.25
11.00
152.55
Anderson Heaton
50.00
52.90
1.41
3.00
51.31
Mary E. Chaff
100.00
106.78
2.84
8.00
101.62
Cora L. Wadleigh-D. Porter Wadleigh
150.00
158.44
4.33
3.00
159.77
Grace L. MacDonald-John Colman Lot
150.00
158.44
4.23
10.00
152.67
George Hosford
200.00
214.09
5.69
17.00
202.78
89
TOWN
OF
MERRIMAC
..
..
CEMETERY PERPETUAL CARE FUNDS-(Continued)
Original Deposit
Balance Beginning of year
Income
With- drawn or Expended
Balance Dec. 31 1956
A. W. Chase
100.00
106.49
2.84
7.00
102.33
A. Merrill Howe
200.00
213.06
5.68
15.00
203.74
Luella Cunningham
200.00
211.89
5.65
14.00
203.54
Imogene Pettigrew
150.00
159.85
4.25
12.00
152.10
Frances and Bernard Bailey
150.00
159.05
4.25
11.00
152.30
Sybil A. Schiavoni
100.00
105.78
2.82
7.00
101.60
Mary C. Smith
200.00
212.73
5.67
15.00
203.40
Alberta Perreault
150.00
159.94
4.25
12.00
152.19
George W. J. Murphy
200.00
213.25
5.68
16.00
202.93
Harriet E. Cupples
500.00
533.68
14.36
30.00
518.04
Eva L. Lavalley
200.00
212.58
5.86
1.00
217.44
Isaiah S. McClure
100.00
106.63
2.95
9.00
100.58
Minnie Morrison, George M. Eaton, John E. Trull
200.00
211.60
5.84
17.00
200.44
Estate of J. E. Kemp
150.00
158.86
4.38
13.00
150.24
F. Leslie Viccaro
150.00
163.28
4.51
15.00
152.79
George E. Franklin
150.00
158.53
4.37
12.00
150.90
Stella Shorts
150.00
159.00
4.40
13.00
150.40
Gertrude L. Williams
200.00
213.05
5.89
18.00
200.94
William Lamb
35.00
37.27
1.02
3.00
35.29
Ellen G. Heath
400.00
423.44
11.72
35.00
400.16
Ernest P. Dill
300.00
319.37
8.83
28.00
300.20
Emma L. Randall
300.00
319.44
8.83
28.00
300.27
90
ANNUAL
REPORT
Rudolph J. & Vivian Woyvoda
200.00
214.35
5.92
20.00
200.27
William H. Churchill
200.00
212.90
5.88
18.00
200.78
The Ada Seymore Trust
50.00
54.08
1.48
5.00
50.56
Helen F. Lucv
300.00
318.05
8.80
26.00
300.85
Carleton C. Witham
200.00
211.72
5.84
17.00
200.56
Charles E. Colman
2.00.00
211.72
5.84
17.00
200.56
Albert Ellis
150.00
159.71
4.40
6.00
158.11
William Rowell and William Sayre
300.00
319.20
8.83
28.00
300.03
Ralph and Minnie Sargent
300.00
318.12
8.80
26.00
300.92
Pearle Kinney-Harry Kinney
200.00
212.05
5.86
17.00
200.91
Ida E. Cushing
300.00
318.52
8.80
27.00
300.32
George W. Earl
300.00
317.91
8.79
26.00
300.70
George W. Evans
300.00
317.91
8.79
326.70
Samuel Colby
100.00
109.06
3.01
112.07
Burton Colby
100.00
109.06
3.01
112.07
Nettie Morse
200.00
212.90
5.88
218.78
James T. Colgan
200.00
210.72
5.82
216.54
Kenneth and Marion Haskell
200.00
211.90
5.84
217.74
Clarence V. Huntress
300.00
317.34
8.77
326.11
Florence Lee
100.00
106.40
2.93
109.33
Charles Vincent
250.00
263.90
7.29
271.19
Francis MacDonald
150.00
157.92
4.36
162.28
Follansbee Nichols lot
300.00
315.59
8.72
324.31
Charles Odiorne
100.00
108.69
3.00
111.69
Bertha Clarke
300.00
315.98
8.73
324.71
E. D. Ovington
200.00
210.03
5.81
215.84
Bertha M. Wiggin
300.00
313.77
8.67
322.44
..
...
..
TOWN OF MERRIMAC
..
91
CEMETERY PERPETUAL CARE FUNDS-(Continued)
Original Deposit
Balance Beginning of year
Income
With- drawn or Expended
Balance Dec. 31 1956
Will G. Sprague
200.00
212.65
5.88
218.53
Merrill I. Goldsmith
150.00
159.11
4.40
163.51
Dale W. Blackden
300.00
318.26
3.80
327.06
Stephen Kelley
200.00
210.74
5.82
216.56
Flora Clement
100.00
105.36
2.90
108.26
Heman W. Kelley
200.00
210.74
5.82
216.56
Mabel A. Bailey
200.00
210.74
5.82
216.56
Sylvia Hidden
50.00
52.43
1.45
53.88
Edwin H. Armstrong
600.00
625.08
17.29
642.37
Doris Connor
50.00
52.08
1.44
53.52
S. S. Thompson
300.00
310.42
8.58
319.00
Charles Staples
150.00
154.15
4.27
158.42
George Clough
300.00
308.31
8.53
316.84
Ada Calhoun
200.00
205.53
5.68
211.21
Ernest Hewson
300.00
307.61
8.50
316.11
Walter H. Sargent
200.00
204.14
5.64
209.78
P. Clyde Smith
200.00
201.83
5.57
207.40
Sally Winn
150.00
151.03
4.18
155.21
Harold Martin
400.00
400.00
9.21
409.21
92
ANNUAL
REPORT
New Bequests and Additions 1956
Mary Hughes
300.00
3.44
303.44
Thomas Wright
100.00
1.15
101.15
Mrs. Arthur Lockwood
200.00
200.00
$600.00
$52,814.96 $ 1,448.62 $ 1,376.00 $ 53,493.58
TOWN OF
MERRIMAC
93
RECAPITULATION
Balance January 1, 1956 $ 52,814.96
Income 1956
1,448.62
Bequests 1956
600.00
Total
$ 54,863.58
Withdrawals 1956
1,370.00
Balance, January 1, 1957
$ 53,493.58
94
ANNUAL REPORT
TOWN OF MERRIMAC
TRUST FUNDS
Cash in Custody of Town Treasurer $103,164.50
Stabilization Fund
$ 15,584.38
War Bonds Income
663.18
Library Funds
3,400.00
Thomas Hoyt Library Funds
26,866.17
Cemetery Perpetual Care Funds
53,493.58
Kimball Park Funds
3,157.19
$103,164.50
$103,164.50
PUBLIC SERVICE ENTERPRISE FUNDS
Balance Dec. 31, 1955
Interest
Added in 1956
Balance Dec. 31, 1956
Electric Light Depreciation
Provident Institution, Amesbury
.$ 4,057.83
$ 122.63
$
$ 4,180.46
Merrimac Savings Bank
13,037.48
350.77
5,018.87
18,407.12
$ 17,095.31
$ 473.40
$ 5,018.87
$22,587.58
95
PUBLIC LIBRARY
Added in 1956
Original Amount
Balance Dec. 31, 1955
Interest
Withdrawals Balance Dec. 31, 1956
Nichols Memorial Fund
$ 500.00
$ 500.00
$ 13.84
$ 13.84
500.00
James D. Whittier
457.07
500.00
13.84
13.84
500.00
D. J. Poore
500.00
500.00
13.84
13.84
500.00
A. E. Goodwin
200.00
200.00
5.53
5.53
200.00
Laura Patten
$500.00
500.00
500.00
17.28
17.28
1,000.00
Willie Colby
200.00
200.00
5.53
5.53
200.00
Dr. Henry J. Cushing
500.00
500.00
13.84
13.84
500.00
Thomas H. Hoyt
13,972.42
389.06
389.06
14,366.17
Added to Hoyt Fund Merrimac
393.75
Balances in Merrimac Savings Bank
$ 16,872.42
866.51
472.76
17,766.17
Haverhill Savings Bank-T. H. Hoyt Fund
5,000.00
150.00
150.00
5,000.00
Danvers Savings Bank-T. H. Hoyt Fund
7,500.00
243.75
243.75
7,500.00
$ 500.00
$ 29,372.42
$ 1,260.26
$
866.51
$ 30,266.17
RECAPITULATION
Balances Dec. 31, 1955
$ 29,372.42
Interest 1956
1,260.26
Added to Patten Fund 1956
500.00
31,132.68
Withdrawals
$ 866.51
Balances Dec. 31, 1956
$ 30,266.17
96
ANNUAL REPORT
KIMBALL PARK FUNDS
Balance Dec. 31, 1955
Interest
With- drawals
Balance Dec. 31, 1956
Amos Weed
.$ 2,079.51
$ 56.89
$ 50.00
$2,086.40
Judith Kimball
1,041.96
-28.83
$1,070.79
$ 3,121.47
- $ -85.72
$ 50.00
$3,157.19
POST WAR REHABILITATION FUND
Balance January 1, 1956
$ 645.32
Interest 1956
.
17.86
$ 663.18
STABILIZATION FUND
Balance December 31, 1955
$10,254.60
Interest 1956
329.78
Added To Fund In 1956
5,000.00
$15,584.38
TOWN OF
MERRIMAC
97
FINAL TRIAL BALANCE DECEMBER 31, 1956
ASSETS
LIABILITIES
Cash Balance
$110,353.10
Personal Property Tax 1952
$ 27.36
Cash Light Depreciation
22,587.58
Withholding Tax
1,860.83
Petty Cash Advance, Town Office
10.00
Resserve for Petty Cash Advances
160.00
Petty Cash Advance, Light & Water
125.00
Consumers Deposits
548.08
Petty Cash Advance, Tax Collector
25.00
County Taxes
114.21
Personal Property Taxes, 1954
985.78
Road Machinery
657.50
Real Estate Taxes, 1954
489.88
Overlay Surplus
833.09
Poll Taxes, 1955
10.00
Overlay 1953
552.67
Personal Property Taxes, 1955
2,105.28
Overlay 1955
403.00
Real Estate Taxes, 1955
6,665.01
Overlay 1956
5,134.71
Poll Taxes, 1956
100.00
Excise Revenue
4,122.49
Personal Property Taxes, 1956
1,164.70
Tax Title Revenue
9,792.21
Real Estate Taxes, 1956
25,783.39
Departmental Revenue
799.03
Excise, 1954
488.88
Light Revenue
3,679.28
Excise, 1955
1,194.21
Water Revenue
1,614.41
Excise, 1956
2,439.40
Special Tax Revenue
218.00
Tax Titles
7,383.03
State & County Aid to Highways Revenue
12,685.59
Tax Possessions
2,409.18
Purchase Regulators, Light Department
..
386.33
Welfare Accounts Receivable
95.43
Sale of Lots 1956
350.00
A. D. C. Accounts Receivable
347.70
Old Age Recovery Fund
9,767.40
Old Age Accounts Receivable
110.85
Surplus Revenue
96,038.90
Light Accounts Receivable, Light
3,491.13
Sale of Real Estate Fund
3,200.00
Light Accounts Receivable, Power
.......
50.26
School Athletics
58.70
98
ANNUAL REPORT
Light Accounts Receivable, Misc. 137.89
School Lunch
Cert. to Treas. Tax Title Foreclosure
Tailings Consumers Deposits 1.04.52
Highway Chapter 90, Construction
2,620.83
Disability Assistance U. S.
239.11
Disability Assistance Admx.
372.84
State & County Aid to Highways Accounts Receivable, Chapter 90
6,500.00
A. D. C. U. S.
43.39
State Parks & Reservations
246.42
A. D. C. Admx. U. S.
903.26
Essex County T. B. Hospital
524.19
Old Age U. S
1,664.92
Overlay 1940 - 1951
23.12
Old Age Admx. U. S.
2,625.22
Overlay 1952
107.16
Revaluation
936.78
Overlay 1954
606.53
Kimball Park
36.00
Veterans Benefits Accounts Receivable
65.05
Civil Defense
996.75
Water Extension, River Road
446.94
Water Extension, Birchmeadow Road
80.58
Water Extension, Emery Street
25.52
Water Extension, Ridgefield Road
868.37
Water Extension, Belmore Road
678.37
Light Maintenance, Operation & Debt
13,628.23
Light Depreciation Fund
22,587.58
Cemetery
76.16
$204,425.15
$204,425.15
TOWN OF
MERRIMAC
99
2,449.99 36.00
Water Accounts Receivable, Rates
1,293.74
Water Accounts Receivable, Misc.
320.67
State Aid to Highways Accounts Receivable, Chapter 81
6,185.59
100
ANNUAL REPORT
THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF CORPORATIONS AND TAXATION BUREAU OF ACCOUNTS STATE HOUSE, BOSTON 33
May 22, 1956
To the Board of Selectmen
Mr. George E. Lay, Chairman Merrimac, Massachusetts
Gentlemen:
I submit herewith my report of an audit of the books and accounts of the town of Merrimac for the fiscal year 1955, made in accordance with the provisions of Chapter 44, General Laws. : This is in the form of a report made to me by Mr. William Schwartz, Assistance Director of Accounts.
Very truly yours,
HERMAN B. DINE
HBD :TJP
Director of Accounts
Mr. Herman B. Dine
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 fiscal year 1955, the following report being submitted thereon:
101
TOWN OF MERRIMAC
The financial transactions, as recorded on the books of the several departments receiving or disbursing money for the town or committing bills for collection, were ex- amined, checked, and verified by comparison with the records of the town accountant and the town treasurer.
The books and accounts in the town accountant's office were examined and checked in detail. The recorded receipts were checked with the treasurer's cash book and with the records of departmental payments to the treasur- er, while the recorded disbursements were checked with the treasury warrants and with the record of payments by the treasurer.
The appropriations and transfers, as listed from the town clerk's record of town meetings and from the records of the finance committee, were checked with the appro- priation accounts in the accountant's ledger.
The ledger accounts were analyzed, 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 on December 31, 1955.
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 other sources from which the town received money, while the recorded payments were compared with the selectmen's warrants and with the accountant's books.
The cash book was footed, and the cash balance on February 11, 1956 was. verified by reconciliation of the bank balances with statements furnished by the banks in which town funds are deposited, by examination of the savings bank books, and by actual count of the cash in the office.
102
ANNUAL REPORT
The payments on account of maturing debt and inter- est were verified by comparison with the amounts falling due and with the cancelled securities and coupons on file.
The savings bank books representing the investments of the several trust and investment funds in the custody of the town treasurer were personally examined and listed. The income was proved, and all transactions and balances were verified and checked with the books of the town accountant.
The tax titles and tax possessions held by the town were listed from the records of the treasurer, and all transactions pertaining thereto were verified, including a comparison with the records at the Registry of Deeds.
It is urged that action be taken to foreclose the rights of redemption on all tax titles held for over two years, in accordance with the provisions of Section 50, Chapter 60, General Laws.
The books and accounts of the tax collector were examined and checked. The taxes and motor vehicle and trailer excise outstanding according to the previous examination, as well as all subsequent commitment lists, were audited and reconciled with the warrants issued for their collection.
The recorded receipts were checked with the pay- ments to the treasurer and with the accountant's books, the abatements as recorded were compared with the assessors' records of abatements granted, and the out- standing accounts were listed and proved with the account- ant's ledger controls.
The collector's cash books were footed, and the cash balance on February 11, 1956, including the petty cash advance, was verified by actual count of the cash in the office and by reconciliation of the bank balance with a statement furnished by the bank of deposit.
102
TOWN OF MERRIMAC
It is recommended that prompt action be taken to obtain settlement of the delinquent tax and motor vehicle and trailer excise accounts.
The books and accounts of the municipal light and water departments were examined and checked. An analysis was made of the charges, collections, abatements, etc .; the recorded payments to the treasurer were com- pared with the treasurer's and the accountant's books; the outstanding accounts were listed and proved; and the cash balance on February 11, 1956 was verified by actual count of the cash in the office.
Verification notices were mailed to a number of per- sons whose names appeared on the books as owing money to the town, the replies received thereto indicating that the outstanding tax and departmental accounts, as listed, are correct.
The records of departmental cash collections by the selectmen, the town clerk, the sealer of weights and measures, as well as by the police, health, school, library, and cemetery departments, and by all other departments in which money was collected for the town, were examined and checked. The payments to the State and to the town treasurer were verified and the cash on hand in the several departments was proved by actual count.
The surety bonds of the financial officials bonded for the faithful performance of their duties were examined and found to be in proper form.
In addition to the balance sheet, there are appended to this report tables showing reconciliations of the various cash accounts, summaries of the tax, tax title, tax posses- sion, and departmental accounts, as well as schedules showing the condition and transactions of the several trust and investment accounts.
104
ANNUAL REPORT
For the cooperation extended by all town officials during the progress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted, WILLIAM SCHWARTZ Assistant Director of Accounts
WS:TJP
TOWN OF MERRIMAC Balance Sheet - December 31, 1955 GENERAL ACCOUNTS
ASSETS
LIABILITIES AND RESERVES
Payroll Deductions:
General,
$110,011.17
Special :
Municipal Light Dep.
17,095.31
Advances for Petty :
Municipal Light.
$
408.08
Town Office, $ 10.00
Tailings:
Tax Collector,
25.00
Electric Light and Water
Department, 125.00
-$ 160.00
Accounts Receivable:
Taxes :
Levy of 1940:
Disability Assistance :
Real Estate, . $ 2.00
Administration, .$ 309.43
Levy. of 1941:
Real . Estate,
1.84
Assistance,
675.26
Levy of 1943:
Aid to Dependent Children :
Real Estate,
1.80
· Administration, 770.70
Levy of 1944:
Real Estate,
1.72
Aid,
1,710.56
105
TOWN OF MERRIMAC
$ 104.52
Recoveries :
Old Age Assistance,
$
500.00
Federal Grants:
Cash:
Federal Taxes,
$ 1,589.29
Guarantee Deposits:
Unclaimed Checks, Etc.
STATE AUDITOR'S REPORT (Continued)
Levy of 1945: Real Estate, 1.68
Levy of 1946:
Assistance, 6,539.29
$ 12,940.24
Revolving Funds:
School Lunch, 4,331.99
School Athletics, 64.75
GA
4,396.74
Appropriation Balances:
Revenue:
General, $ 3,761.31
Municipal Light:
Maintenance & Operation, 8,174.09
Levy of 1951:
Real Estate,
2.56
Levy of 1952:
Personal Property, 164.92
Levy of 1953:
Personal Property, 1,903.30
Real Estate,
451.50
Levy of 1954:
Personal Property, 2,838.77
Real Estate, 7,114.19
Old Age Assistance:
Administration, 2,935,00
Real Estate, 1.88
Levy of 1947: Real Estate, 2.40
Levy of 1948: Real Estate, 2.40
Levy of 1949: Real Estate,
2.36
Levy of 1950: Real Estate, 2.48
Depreciation,
17,095.31
Water:
Construction & Extension,
2,706.26
Non-Revenue (Loan Balances) : Municipal Light: Equipment, 561.63
Water: . Construction & Extension, 561.61
$ 32,860.21
106
ANNUAL REPORT
Levy of 1955:
Poll,
82.00
Personal Property, 4,767.48
Real Estate, 24,096.56
$ 41,441.84
Motor Vehicle and Trailer Excise:
Levy of 1952, 322.08
Levy of 1953,
661.93
Levy of 1954,
1,169.02
Levy of 1955, 314.51
$ 2,467.54
Special Taxes:
Estates of Deceased Persons 218.00
Tax Titles and Possessions :
Tax Titles, $ 6,200.58
Tax Possessions,
2,409.18
-$ 8,609.76
Departmental:
General Relief,
63.43
Aid to Dependent Children, ..
1,125.25
Old Age Assistance,
110.85
Veterans' Services,
33.00
$ 1,332.53
Municipal Light:
Rates,
$ 3,469.56
Miscellaneous,
242.73
-$ 3,712.29
Overestimates 1955 Assessments: State:
Recreation Areas, ..... ...
53.32
County Tuberculosis Hospital,
74.18
$ 127.50
Sale of Real Estate Fund, ....
$ 3,200.00 400.00 Sale of Cemetery Lots Fund, CA
Receipts Reserved for Appropriations:
Road Machinery,
$
1,037.23
Reserve Fund - Overlay Surplus, $
833.09
Overlays Reserved for Abatements:
Levy of 1953, 906.17
Levy of 1955, 714.36 -$
1,620.53
Revenue Reserved Until Collected:
Motor Vehicle and Trailer
Excise, $ 2,467.54
Special Tax, 218.00
Tax Title and Possession, 8,609.76
Departmental,
1,332.53
Municipal Light, 3,712.29
Water, 2,760.43
Aid to Highway, 12,843.33
31,943.88
107
TOWN
OF
MERRIMAC
·
STATE AUDITOR'S REPORT (Continued)
Water:
Rates, $ 2,097.98
Miscellaneous, 662.45 -- $ 2,760.43
Reserve for Petty Cash Advances,
$
160.00
Surplus Revenue,
$109,541.36
Aid to Highways:
State, $ 10,843.33
County, 2,000.00
-$ 12,843.33
Unprovided for or Overdrawn Accounts:
Underestimates 1955:
County Tax,
$
147.84
Overlay Deficit:
Levy of. 1954,
862.63
$201,662.67
$201,662.67
108
ANNUAL
REPORT
DEBT ACCOUNTS
Net Funded or Fixed Debt:
Inside Debt Limit:
General,
$ 31,000.00
Outside Debt Limit:
General,
$240,000.00
Public Service Enterprise,
34,000.00
-$274,000.00
Serial Loans:
Inside Debt Limit:
General :
School,
$ 31,000.00
Outside Debt Limit :
General :
School,
$240,000.00
Public Service Enterprise :
Municipal Light,
12,000.00
Water,
22,000.00
$274,000.00
$305,000.00
$305,000.00
TOWN OF MERRIMAC
109
TRUST AND INVESTMENT ACCOUNTS
Trust and Investment Funds :
Cash and Securities:
In Custody of Treasurer,
$ 96,208.77
In Custody of Treasurer:
Library Funds :
Willie Colby, $ 200.00
Dr. Harry J. Cushing, 500.00
A. E. Goodwin, 200.00
Thomas H. Hoyt,
26,472.42
Nichols Memorial,
500.00
Laura Patten, 500.00
D. J. Poore,
500.00
James D. Whittier,
500.00
$ 29,372.42
Park Funds:
Judith Kimball,
$
1,041.96
Amos Weed, 2,079.51 -$
3,121.47
Cemetery Perpetual Care
Funds,
$ 52,814.96
Investment Funds :
Post-War, .$ 645.32
Stabilization,
10,254.60
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