USA > Massachusetts > Essex County > Merrimac > Town Annual Report of the Officers of the Town of Merrimac 1959 > Part 5
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The necessary adjusting entries resulting from the audit were made, and a balance sheet, which is appended to this report, was prepared showing the financial con- dition of the town as of December 31, 1958.
The books and accounts of the town treasurer were examined and checked. The cash book additions were verified and the recorded receipts were compared with the accountant's books, with the records of the several departments collecting money for the town, and with other sources from which money is paid into the town treasury. The payments were checked with the select- men's warrants authorizing the treasurer to disburse town funds and with the accountant's ledger. The cash balance on February 4, 1959 was proved by actual count of the cash in the office, by reconciliation of the bank balances with statements furnished by the banks of deposit, and by examination of the savings bank books.
114
ANNUAL REPORT
The recorded payments on account of maturing debt and interest were checked with the amounts falling due and with the cancelled securities and coupons on file.
The transactions of the several trust and investment funds in the custody of the town treasurer were verified, and the savings bank books representing the investment of these funds were examined and listed.
The records of tax titles and tax possessions held by the town were examined. The additions to the tax title account were checked with the tax collector's records, the redemptions were compared with the treasurer's cash book, and the tax title and tax possession deeds were listed, reconciled with the town accountant's ledger, and checked with the records at the Registry of Deeds.
The deductions from employees' salaries for Federal taxes were listed and reconciled with the amounts due and paid to the Director of Internal Revenue.
The books and accounts of the tax collector were examined and checked in detail. The commitment lists of poll and property taxes, motor vehicle and trailer excise, and farm animal excise were analyzed, and the totals were proved with the assessors' warrants authorizing their collection. The recorded collections were compared with the verified payments to the treasurer, the abatements were checked with the assessors' records of abatements granted, the additions to the tax title account were verified, and the outstanding accounts were listed and proved with the accountant's controls.
The books and accounts of the municipal light depart- ment were examined and checked in detail. The commit-
115
TOWN OF MERRIMAC
ments of light, power, and miscellaneous accounts receiv- able, as well as the consumers' deposit account, were examined and proved. The discounts and abatements were verified, the recorded payments to the treasurer were checked with the treasurer's records, and the outstanding accounts were listed and reconciled with the accountant's ledger.
The commitments of water accounts were examined and checked. The recorded receipts were checked with the payments to the treasurer, the discounts were verified, and the outstanding accounts were listed and reconciled with the town accountant's ledger.
The outstanding tax, excise, departmental, light, and" water accounts were further 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 accounts, as listed, are correct.
The town clerk's records of dog, sporting, and miscel- laneous licenses were examined, the payments to the State being verified with the receipts on file and the payments to the town treasurer being compared with the treasurer's cash book.
The surety bonds furnished by the several town officials were examined and found to be in proper form.
The records of cash receipts of the selectmen and the sealer of weights and measures, as well as of the police, health, school, library, and cemetery departments, and of all other departments collecting money for the town, were examined, checked, and reconciled with the treasurer's and the accountant's books.
·
116
ANNUAL REPORT
Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treasurer's cash, summaries of the tax, excise, municipal light, water, and departmental accounts, together with schedules show- ing the condition and transactions of the several trust and investment funds.
While engaged in making the audit cooperation was received from all the officials of the town, for which, on behalf of my assistants and for myself, I wish to express appreciation.
Respectfully submitted, WILLIAM SCHWATZ
WS:MM
Assistant Director of Accounts
TOWN OF MERRIMAC Balance Sheet - December 31, 1958 GENERAL ACCOUNTS
ASSETS
LIABILITIES AND RESERVES
Cash:
General,
$102,214.97
Guarantee Deposits: Municipal Light,
$ 678.08
Special :
Tailings: Unclaimed Checks,
$
104.52
Municipal Light Dep., ....
35,089.75
Advance for Petty:
Selectmen, .$
10.00
Tax Collector
25.00
Municipal Light and
Water Department, ....
125.00
-$
160.00
Accounts Receivable:
Taxes:
Levy of 1955:
Personal Property,
.$ 511.20
Real Estate,
14.40
Levy of 1956:
Poll, .$
12.00
Administration,
2,980.82
Personal Property, .
386.88
Real Estate,
20.26
Levy of 1957:
Revolving Funds:
Poll,
22.00
School Lunch, .$ 814.75
Personal Property,
1,503.18
School Athletics,
20.63
Real Estate,
4,556.77
-$ 835.38
117
TOWN
OF
Recoveries :
Old Age Assistance,
$ 12,428.51
Federal Grants:
Disability Assistance :
.Ş 435.51
Administration, Aid,
855.05
Aid to Dependent Children: Administration, Aid,
989.76
580.15
Old Age Assistance:
Assistance,
6,685.72
-$ 12,527.01
MERRIMAC
Trust Fund Income: Kimball Park, .$ 50.78
Harry J. Robinson Cemetery, .23
-$
51.01
Levy of 1958:
Poll,
114.00
Personal Property, 2,826.33
Real Estate, 38,323.53
$ 48,290.55
Motor Vehicle and Trailer Excise:
Levy of 1955,
GA
531.72
Levy of 1956, 1,512.06
Levy of 1957,
2,444.46
Levy of 1958,
11,780.48
-$ 16,268.72
Farm Animal Excise:
Levy of 1957,
:
$ 46.50
Levy of 1958,
75.32
-$ 121.82
Tax Titles and Possessions:
Tax Titles,
8,756.74
Tax Possessions,
2,811.57
-$ 11,568.31
Departmental:
General Relief, $ 343.75
Aid to Dependent Children, 619.50
-$ 963.25
Municipal Light:
Rates,
$ 2,578.95
Miscellaneous,
142.21
$ 2,721.16
Water:
Rates,
.Ş 756.92
Services & Miscellaneous, .... 379.24
-$ 1,136.16
Appropriation Balances:
Revenue :
General,
CA
4,096.98
Municipal Light:
Maintenance & Operation,
6,464.83
Depreciation,
35,089.75
$ 45,651.56
Overestimates 1958:
State Recreation Areas
Assessment,
.$
15.16
County Hospital Assessment, 2,098.83 $ 2,113.99
Sale of Real Estate Fund, $
3,200.00
Sale of Cemetery Lots Fund, ..
$
225.00
Receipts Reserved for Appropriation:
Road Machinery, $
923.50
Reserve Fund - Overlay Surplus, $ 4,137.59
Overlays Reserved for Abatements:
Levy of 1955, $ 95.40
Levy of 1956
376.98
Levy of 1957, 6,111.55
Levy of 1958,
7,929.63
$ 14,513.56
Revenue Reserved Until Collected:
Motor Vehicle and Trailer
Excise,
$ 16,268.72
Farm Animal Excise,
121.82
Tax Title & Possession,
11,568.31
118
ANNUAL REPORT
STATE AUDITOR'S REPORT (Continued )
Aid to Highways:
State,
$ 13,332.39
Municipal Light,
2,721.16
County,
6,000.00
Water,
1,136.16
Aid to Highway,
19,332.39
Unprovided For or Overdrawn Accounts:
Underestimate 1958:
Reserve for Petty Cash Advances,
$
160.00
County Tax,
$
1,093.50
Surplus Revenue,
$ 89,299.06
$238,960.58
$238,960.58
DEBT ACCOUNTS
Net Funded or Fixed Debt:
Inside Debt Limit:
General,
$ 25,000.00
Outside Debt Limit:
General,
$195,000.00
Public Service Enterprise, ..
16,000.00
$211,000.00
Serial Loans:
Inside Debt Limit:
General :
School,
$ 25,000.00
Outside Debt Limit:
General :
School,
$195,000.00
Public Service Enterprise :
Municipal Light,
6,000.00
Water,
10,000.00
$211,000.00
$236,000.00
$236,000.00
TOWN OF
MERRIMAC
119
$
52,111.81
$ 19,332.39
Departmental,
963.25
TRUST AND INVESTMENT ACCOUNTS
Trust and Investment Funds:
Cash and Securities: In Custody of Treasurer, $119,126.09
In Custody of Treasurer: School Funds: Building Renovation, .....
$ 10,303.40
Library Funds : Willie Colby, .$
200.00
Dr. Harry J. Cushing, ..
500.00
A. E. Goodwin, 200.00
Thomas H. Hoyt,
27,507.34
Nichols Memorial,
500.00
Laura Patten,
1,000.00
D. J. Poore,
500.00
James D. Whittier, ...... 500.00
$ 30,907.34
Park Funds:
Judith Kimball,
.$
1,136.47
Amos Weed,
2,112.89
-$
3,249.36
Cemetery Funds :
Perpetual Care,
$ 55,921.43
Harry J. Robinson -
Special Care,
1,500.00
$ 57,421.43
Investment Funds:
Post-War Rehabilitation, .. $
703.88
Stabilization, 16,540.68
-$ 17,244.56
$119,126.09
$119.126.09
..
120
ANNUAL REPORT
121
TOWN OF MERRIMAC
VOTE FOR OFFICERS, ANNUAL ELECTION March 2, 1959
Votes Cast (Men 535, Women 512), Total 1047
Moderator, for one year:
Robert L. Eckert, 23 Main Street
890
Blanks 157
Town Clerk, for one year:
C. Howard Phillips, 48 Church St. 908
Blanks 139
Selectmen, for one year:
George J. P. Stevens, Birch Meadow Road 661
George E. Lay, 13 Winter Street 577
Ralph L. Buzzell, 63 School St. 493
Hazen M. Emery, 15 Judkins Court 481
Maurice Carey, 16 High Street 371
Blanks 558
Board of Public Welfare, for one year:
Hazen M. Emery, 15 Judkins Ct. 834
Marian A. Haskell, Bear Hill Road 782
Jean S. Stuart, Sawyer St. 729
Blanks
796
Assessor, for three years:
George P. Hardie, Orchard Street
854
Blanks 193
Assessor, for one year (to fill vacancy)
Arthur H. Deuplisea, Birch Meadow Rd. 809
Wallace P. Spencer 1
Blanks
237
Treasurer, for one year:
Roy C. Journeay, 10 Prospect St. 890
Blanks
157
122
ANNUAL REPORT
School Committee, for three years
Carl G. Olson, 57 Main Street 450
Virginia H. Webster, 40 School Street 424
John A. Burns, 14 Middle Rd. 215
William J. Burns, 6 Burnside Lane 148
Edmond L. Hamel, 10 Green Street 310
Samuel A. Thomas, 16 Prospect Street 212
Blanks 335
Trustee of Cemeteries, for three years:
Merrill B. Smith, Sr., 46 East Main St. 852
Blanks 195
Library Trustees, for three years :
Barbara N. Adams, 100 Church St. 822
Ernest L. Allan, 42 Church St. 798
Blanks 474
Trustee of Kimball Park, for two years (to fill vacancy) :
Harold K. Joralmon
6
Walter D. Calnan 2
Wallace P. Spencer
1
Forrest Lavalley
1
Henry Castine
1
Merrill Smith
1
Robert K. Silvia
1
Maurice Carey 1
Blanks 1033
Light Commissioner, for three years:
Ulysses N. Corson, West Main Street 402
Charles S. Mitchell, 9 Vendome St. 310
Robert K. Silvia, 1 Vendome St. 175
Willard C. Gowen, 32 Woodland St. 98
Blanks 62
Water Commissioner, for three years:
Ulysses N. Corson, West Main St. 381
Charles S. Mitchell, 9 Vendome St. 307
Robert K. Silvia, 1 Vendome St. 190
123
TOWN OF MERRIMAC
Willard C. Gowen, 32 Woodland St. 103
Blanks 66
Constables, for one year:
George R. Buzzell, Sr., 33 School St. 824
Ronald C. Sarasin, 65 Church St. 744
Albert W. Lord, Heath Rd. 715
Robert K Silvia .1
Blanks 857
Surveyors of Lumber and Measurers of Wood
and Bark, for one year:
Ralph L. Buzzell
5
Wallace P. Spencer
1
Richard Sargent
5
Edson Walker
1
Walter D. Calnan
1
Robert Sayers
1
Blanks 3127
Tree Warden, for one year:
Harold K. Joralmon, 5 South Pleasant St. 858
Blanks 189
Playground Commission, for five years:
Merrill B. Smith, Sr., 46 East Main St.
842
Wallace P. Spencer 204
Planning Board, for five years:
Stanley E. Mead, Locust Street
799
Blanks
248
124
ANNUAL REPORT
WARRANT FOR ANNUAL TOWN MEETING Monday, March 7, 1960
Essex, ss.
To Alexander M. Sullivan, one of the Constables of the Town of Merrimac:
Greetings:
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 7, 1960
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 Asssessor for three years, Treasurer for one year. Two members of the School Committee for three years, One Trustee of Cemetery for three years, Two Trustees of Public Library for three years, One Trustee of Kimball Park for two 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, One Tree Warden for one year, and One member of the Planning Board for five years.
Article 2. 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
125
TOWN OF MERRIMAC
Laws as amended: Moderator, Town Clerk, three Select- men, three members of the Board of Public Welfare, three Assessors, Treasurer, Tax Collector, Tree Warden, three Commissioners of Municipal Light, three Water Commis- sioners, and raise and appropriate sums of money, there- fore.
Article 3. To determine what sums of money be raised to defray the necessary and usual charges and ex- penses of the Town for the year 1960 and make appro- priations for same.
Article 4. To see if the Town will vote to authorize the Town Treasurer with the approval of the Selectmen to borrow money from time to time in anticipation of the Revenue of the Financial year beginning January 1, 1961 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 Section 17, Chapter 44, General Laws.
Article 5. 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 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, provided 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 estimation, an adequate offer may be made.
Article 6. 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 or other expense to Tax Possessions.
126
ANNUAL REPORT
Article 7. To see if the Town will vote to raise and appropriate a sum of money to meet such legal expenses as may occur due to suits or other action against the Town or take any action relative thereto.
Article 8. To see if the Town will vote to authorize the Assessors to use a sum of money from "Free Cash" in the Treasury toward the reduction of the 1960 Tax Rate.
Article 9. To see if the Town will vote to raise and appropriate the sum of Seven Hundred Sixty Five Dollars, ($765.00) for the Board of Registrars expense under Chapter 427 and Chapter 440 Acts and Resolves of the General Court for the year 1938, said appropriation being made for the year 1960.
Article 10. 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 the maintenance of Road Machinery to keep Road Machinery in operation.
Article 11. To see if the Town will vote to raise and appropriate a sum of money to be expended on highway work on thickly settled streets or take any action relative thereto.
Article 12. 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 81 Highway construction or maintenance or take any action relative thereto.
Article 13. To see if the Town will vote to raise and appropriate, or transfer from available funds in the treasury, a sum of money for Chapter 90 highway con- struction, 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 Main- tenance or take any action relative thereto.
127
TOWN OF MERRIMAC
Article 15. To see if the Town will vote to raise and appropriate a sum of money to make necessary repairs in, on or around Town Hall or take any action relative thereto.
Article 16. To see if the Town will vote to appro- priate the sum of Four Hundred Dollars, ($400.00) 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 embellishment" of said cemetery, according to Section 15 and Section 25 of Chap- ter 114 General Laws.
Article 17. To see if the Town will vote to raise and appropriate the sum of Five Hundred Dollars, ($500.00) for the purpose of providing suitable headquarters for the Stanley F. Wood Post No. 134, American Legion, Merri- mac, Mass., as provided for under Section 9 Chapter 40 General Laws.
Article 18. To see if the Town will vote to raise and appropriate the sum of Five Hundred Dollars, ($500.00) 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 a sum of money for the Care of Veterans Graves.
Article 21. To see if the Town will vote to raise and appropriate the sum of Six Thousand Eighty Dollars and Sixty Five Cents, ($6,080.65) to be paid the Essex County Retirement Board for various funds of the Essex County Retirement System.
Article 22. To see if the Town will vote to raise and appropriate the sum of Four Thousand Dollars, ($4,000.00) to pay the salary of the Director of Public
1
128
ANNUAL REPORT
Assistance for the year of 1960 or take any action relative thereto.
Article 23. To see if the Town will vote to raise and appropriate the sum of One Hundred Dollars, ($100.00) for salary of Dog Officer.
Article 24. To see if the Town will vote to raise and appropriate the sum of Two Thousand Dollars, ($2,000.00) to be used for control of Dutch Elm Disease, or take any action relative thereto.
Article 25. To see if the Town will vote to raise and appropriate a sum of money to be spent under the Direc- tion of the Director of Civil Defense and the supervision of the Selectmen for Civil Defense or take any action relative thereto.
Article 26. To see if the Town will vote to raise and appropriate the sum of Three Hundred Dollars, ($300.00) to be spent under the direction of the Selectmen for Christ- mas lighting, Parade and other expenses.
Article 27. To see if the Town will vote to raise and appropriate the sum of Fifteen Hundred Dollars, ($1,500.00) to be placed at the disposal of the Playground Commission to be used at their discretion on the play- ground during the current year.
Article 28. To see if the Town will vote to raise and appropriate the sum of Six Hundred Seventy Five Dollars, ($675.00) to be spent for salaries to instructors for Super- vised Play at the Merrimac Playground, under the Juris- diction of the Merrimac Playground Commission.
Article 29. To see if the Town will vote to raise and appropriate the sum of Three Hundred Dollars, ($300.00) to be placed at the disposal of the Planning Board for any expenses that they may have in the year 1960.
129
TOWN OF MERRIMAC
Article 30. To see if the Town will vote to raise and appropriate the sum of One Thousand Dollars, ($1,000.00) to be used for maintenance of the dump or take any action relative thereto.
Article 31. To see if the Town will vote to raise and appropriate the sum of Fifty Dollars, ($50.00) for any expenses that the Board of Appeals may have for the year 1960.
Article 32. To see if the Town will vote to appro- priate a sum of money from the Electric Light Operating balance, said sum to be used by the Assessors with the estimated receipts to fix the Tax Rate for the year 1960.
Article 33. To see if the Town will vote to raise and appropriate the sum of Twenty Five Thousand Dollars, ($25,000.00) for the maintenance and operation of the Water Department, and to pay any water loans that may be due in the year 1960, or take any action relative thereto.
Article 34. To see if the Town will vote to raise and appropriate the sum of Four Thousand Fifty Two Dollars, ($4,052.00) to install a six inch Main and Hydrant, a dis- tance of 1,260 feet from the residence of Peter Smiles to a point opposite the residence of Joseph Donaghue on Merrimac Street, or take any action relative thereto.
Article 35. To see if the Town will vote to raise and appropriate the sum of Three . Thousand Dollars, ($3,000.00) to purchase and install a new heating system in the Central Fire Station, or take any action relative thereto.
Article 36. To see if the Town will vote to raise and appropriate a sum of money to purchase a Sander to be used by the Highway Department, or take any action relative thereto.
130
ANNUAL REPORT
Article 37. To see if the Town will vote to raise and appropriate the sum of Seventeen Thousand Dollars, ($17,000.00) to pay notes due for Elementary School Construction, in the year 1960.
Article 38. To see if the Town will vote to raise and appropriate, including the appropriation from Stabiliza- tion Fund, for Regional School, the sum of One Hundred Sixty Four Thousand Five Hundred Twelve Dollars and Twenty Six Cents, ($164,512.26), said amount to be paid as Merrimac's portion of the Pentucket Regional School District budget for 1960, or take any action relative thereto.
Article 39. To see if the Town will vote to appro- priate a sum of money for the purpose of constructing and originally equipping and furnishing a six class room addi- tion to the Merrimac Elementary School, and to determine whether the money shall be provided by appropriation from available funds in the treasury, including the school building renovation fund; overlay reserve fund; sale of real estate funds; and by borrowing under provisions of Chapter 44 of the General Laws, and Chapter 645 of the Acts of 1948 as amended, or take any action in relation thereto.
Article 40. To see if the Town will vote to rescind action taken under Article 7. of the Warrant for the Annual Town Meeting, for the year 1957 and to instruct the Selectmen to sell, either at public auction or private sale, the property known as the "Port School", provided that the purchaser pay all legal fees, recording charges, clearing of title and all necessary expenses that may occur as the result of this sale, or take any action relative thereto.
131
TOWN OF MERRIMAC
Article 41. On petition of Maurice Carey and others to see if the Town will vote to sell at public auction or otherwise, the "Port School Building", said building to be torn down, leaving the first floor and cellar as is, and the property to be made into a park, said park to be turned over to the playground commissioners for supervision and maintenance, or take any action relative thereto.
Article 42. To see if the Town will vote to authorize the Selectmen to appoint annually an attorney at law to act as town counsel and to appropriate a sum of money for the compensation and expenses of the town counsel so appointed.
Article 43. To see if the Town will vote to elect at the next annual election for town officials in 1961, one selectman for one year, one for two years, and one for three years, and thereafter to elect one selectman annually for the term of three years, or take any action in relation thereto.
Article 44. To see if the Town will vote to raise and appropriate a sum of money to install a fire alarm box, and necessary wiring, on Emery Street, or take any action in relation thereto.
And you are hereby required to serve this warrant by posting attested copies therof in seven public places in said Town of Merrimac, at least seven days before said time of meeting.
Hereof fail not and make due return of this warrant with your doings thereon to the Town Clerk at the time and place of meeting aforesaid.
132
ANNUAL REPORT
Given under our hands at Merrimac this 25th day of January, 1960.
GEORGE J. P. STEVENS GEORGE L. LAY RALPH L. BUZZELL
Selectmen of Merrimac
A true Copy : Attest:
ALEXANDER M. SULLIVAN
Constable
By virtue of the above warrant to me directed I hereby notify and warn the legal voters of the Town of Merrimac to meet at the time and place and for the purpose therein expressed.
ALEXANDER M. SULLIVAN
Constable
Merrimac, Mass., January 25, 1960
133
TOWN OF MERRIMAC
In Memoriam
JAMES L. HOWE
1878 - 1959
Born, Merrimac, Mass., February 28, 1878.
Died September 16, 1959.
Graduate Merrimac High School, Class of 1897. Occupation, steam fitter and plumber; retired in 1956. Merrimac Water and Light Commissioner 1908 - 1913. Merrimac Election Officer several years.
ANNUAL REPORT
OF THE
SCHOOL COMMITTEE
OF THE
TOWN OF MERRIMAC
For The Year Ending December 31, 1959
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