USA > Massachusetts > Essex County > Merrimac > Town Annual Report of the Officers of the Town of Merrimac 1962 > Part 4
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108 Library - Salary, Wages and Expense
2,000.00
111 Playground - Wages
1,000.00
112 Expense
1,000.00
113 Supervised Play
900.00
114 Christmas Parade Expense 300.00
116 Essex County Retirement Pension
6,753.43
118 Town Reports
766.00
119 Memorial Day Expense
400.00
120 Veterans Quarters
500.00
121 Insurance - 7,500.00
122 Reserve Fund 3,000.00
95
TOWN OF MERRIMAC
123 Lighting Town Buildings 1,509.77
124 Water in Town Buildings 700.00
125 Tax Title Possessions 100.00
127 Water - Commissioner's Salaries 150.00
128 Superintendent Salary 2,000.00
129 Clerk Salary
1,300.00
130 Wages
10,000.00
131 Expense
12,303.00
133 Cemeteries - Salaries and Wages
6,000.00
134 Clerk
350.00
135 Expense
817.00
(Anticipation of Interest $2000)
137 Maturing Debt - Elementary School 17,000.00
138 Maturing Debt - Elementary School Add.
5.000.00
139 Water
2,000.00
140 Interest - Maturing Debt
6,555.00
141 Temporary Loans
145.00
Article 5 - Road Machinery Maintenance 3,468.00
Article 6 - Thickly settled streets 2,000.00
Article 7 - Chapter 81 Highway Construct. 5,450.00
Article 8 - Chapter 90 Highway Construct. 3,250.00
Article 9 - Chapter 90 Maintenance
1,000.00
Article 15 - Comprehensive Plan
3,500.00
Article 17 - Sidewalk on Locust Street
979.35
Article 18 - Drain pipe and catch basins - Woodland & Grove Sts. 1,800.00
Article 20 - Painting interior standpipe and valve 2,757.78
Article 22 - Install water pipe on Spring St.
859.10
Article 24 - Refinish large room first floor Central Fire Station 900.00
Article 25 - Radio Equip. for Fire Dept. 3,000.00
TOTAL MONEY APPROPRIATED $609,882.87
Respectfully submitted, C. HOWARD PHILLIPS
Town Clerk
96
ANNUAL REPORT
THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF CORPORATIONS AND TAXATION BUREAU OF ACCOUNTS 80 MASON STREET, BOSTON 11
August 24, 1962
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 for the fiscal year 1961, 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, Assistant Director of Accounts.
Very truly yours, ARTHUR H. MacKINNON Director of Accounts,
ahm:fl
Mr. Arthur H. Mackinnon
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 1961, the following report being submitted thereon:
97
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 the departmental payments to the treasurer, while the recorded disbursements were checked with the treasury warrants and with the records of pay- ments by the treasurer.
The appropriations and transfers, as listed from the town clerk's record of town meetings, and the transfers from the reserve fund authorized by the finance committee, were checked with the appropriation accounts in the town accountant's ledger.
The ledger accounts were analyzed, 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 condition of the town as of December 31, 1961.
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 15, 1962 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, by verification of the United States Treasury Bills, and by actual count of the cash in the office.
98
-
ANNUAL REPORT
The payments on account of maturing debt and in- terest were verified by comparison with the amounts fall- ing due and were checked with the cancelled securities and coupons on file.
The savings bank books and securities representing the investments of several trust and investment funds in the custody of the' town treasurer were examined and listed The income was proved, and all transactions and balances were verified and compared 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.
The records of deductions from employees' salaries for Federal and State taxes were examined and checked. The payments to the Director of Internal Revenue and to the State were verified, and the balances remaining in the general treasury were proved with the respective ledger accounts.
The books and accounts of the tax collector were examined and checked. The taxes and 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 collections 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, the transfers to the tax title account were checked with the treasurer's records, and the outstanding accounts were listed and proved with the accountant's ledger controls.
The books and accounts of the municipal light and water departments were examined and checked. The records of charges were analyzed, the recorded receipts
99
TOWN OF MERRIMAC
were checked with the payments to the treasurer and with the accountant's books, the discounts were checked with the departmental records of discounts granted, and the outstanding accounts were listed and proved with the accountant's ledger.
Further verification of the outstanding tax, excise, municipal light, and water accounts was made 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 records of departmental cash collections by the selectmen, the town clerk, and 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 the town treasurer were verified, and the cash on hand in the several departments was proved by actual count.
The surety bonds on file for the several town officials for the faithful performance of their duties were examined and found to be in proper form.
Appended to this report, in addition to the balance sheet, are tables showing reconciliations of the treasurer's and town clerk's cash, summaries of the tax, excise, tax title, tax possession, and departmental accounts, together with schedules showing the condition and transactions of the trust and investment funds.
On behalf of my assistants and for myself, I wish to express appreciation for the cooperation which was re- ceived from all town officials while engaged in making the audit.
Respectfully submitted, WILLIAM SCHWARTZ
ws:mpd
Assistant Director of Accounts
TOWN OF MERRIMAC Balance Sheet - December 31, 1961 GENERAL ACCOUNTS
ASSETS
LIABILITIES AND RESERVES
Cash:
Guarantee Deposits:
General,
$217,049.56
Municipal Light,
$ 1,878.08
Special:
Tailings:
Municipal Light Depreciation,
57,809.45
Unclaimed Checks,
137.13
Advances for Petty :
Trust Fund Income:
Selectmen, .
$
10.00
Kimball Park,
86.12
Tax Collector,
25.00
Municipal Light,
125.00
Special Cemetery,
54.15
-$
160.00
Accounts Receivable:
Taxes:
Levy of 1959:
$
6.00
Personal Property.
679.44
Levy of 1960:
Poll,
6.00
Assistance,
4,003.23
Personal Property,
2,278.98
Real Estate,
4,918.20
Levy of 1961:
Poll,
60.00
Personal Property,
2,878.40
Real Estate,
36,384.28
$ 47,211.30
Assistance,
43,851.46
100
ANNUAL REPORT
Recoveries: Old Age Assistance,
$ 2,235.00
Federal Grants:
Poll,
Disability Assistance: Administration, €A 554.34
Aid to Dependent Children: Administration,
1,340.27
Aid,
10,822.64
Old Age Assistance: Administration, 4,828.14
-$ 140.27
Harry J. Robinson
Motor Vehicle and Trailer Excise:
Levy of 1957, . .
$ 117.06
Levy of 1958 344.94
Levy of 1959,
1,473.32
Levy of 1960,
2,074.00
Levy of 1961,
17,136.11
$ 21,145.43
Farm Animal Excise:
Levy of 1958,
$ 11.87
Levy of 1959,
28.38
Levy of 1960,
60.70
Levy of 1961,
68.20
-$ 169.15
Tax Titles and Possessions:
Tax Titles,
$ 14,397.50
Tax Possessions. 3,400.81
$ 17,798.31
Departmental:
General Relief, $ 222.21
Aid to Dependent Children .. 1,420.80 SA 1,643.01
Municipal Light:
.
Rates
$ 4,735.80
Miscellaneous,
177.06
-$ 4,912.86
Water:
Rates
$ 1,043.87
Services & Miscellaneous, .. 420.04
-$ 1,463.91
Medical Assistance for the Aged: Administration, 123.80 Assistance, 1,180.36
School:
Public Law No. 81 - 874,
1,137.00
$ 67,841.24
Revolving Funds:
School Lunch,
.$
1,423.54
School Athletics,
20.63
CA
1,444.17
Appropriation Balances:
Revenue: General, $ 10,274.63
Municipal Light:
Maintenance & Operation, 18,952.61
Depreciation, 57,809.45
Extension - Heath Road, 9.81
Water:
Hydrants,
713.07
Pipes.
847.88
Mains,
2.48
Non-Revenue :
School Addition, 2,963.62
$ 91,573.55
Overestimate 1961: State Recreation Areas
Assessment,
$ 124.75
Sale of Cemetery Lots Fund, ..
$ 550.00
TOWN OF
MERRIMAC
101
STATE AUDITOR'S REPORT (Continued)
Aid to Highways:
State, $ 15,575.00
County, 3,000.00
-$ 18,575.00
Unprovided for or Overdrawn Accounts: Underestimate 1961: County Tax,
$
253.88
Overlay Deficits :
Levy of 1956,
$
36.66
Overdrawn Appropriation :
Fire - Repairs to Truck .. ...... $ 1,539.27 Snow and Washouts, Chapter 44, Section 31, General Laws, 1,458.97
Receipts Reserved for Appropriation :
Road Machinery,
532.00
Reserve Fund - Overlay Surplus,
CA CA
16,416.94
Overlays Reserved for Abatements:
Levy of 1959,
$
685.44
Levy of 1960,
1,460.37
Levy of 1961,
8,109.23
---- $ 10,255.04
Revenue Reserved Until Collected: Motor Vehicle and Trailer Excise, $ 21,145.43
Farm Animal Excise,
169.15
Tax Title and Possession, 17,798.31
Departmental,
1,643.01
Municipal Light, 4,912.86
Water,
1,463.91
Aid to Highway,
18,575.00
$ 65,707.67
Reserve for Petty Cash Advances, 160.00
Surplus Revenue,
$132,230.92
-$ 2,998.24
$391,226.76
$391,226.76
102
ANNUAL REPORT
DEBT ACCOUNTS
Net Funded or Fixed Debt:
Inside Debt Limit: General,
$ 89,000.00
Outside Debt Limit:
General,
$150,000.00
Public Service Enterprise,
4,000.00
$154,000.00
Serial Loans:
Inside Debt Limit:
General:
School,
$ 89,000.00
Outside Debt Limit:
General:
School,
$150,000.00
Public Service Enterprise :
Water,
4,000.00
$154,000.00
$243,000.00
$243,000.00
. . .
. -
TOWN
OF
MERRIMAC
103
TRUST AND INVESTMENT ACCOUNTS
Trust and Investment Funds: Cash and Securities: In Custody of Treasurer, .$100,626.63
In Custody of Treasurer: School Funds: Building Renovation, ..
55.50
Library Funds: Willie Colby, .$
207.56
Dr. Harry J. Cushing, ..
518.92
A. E. Goodwin,
207.56
Thomas H. Hoyt,
29,166.02
Nichols Memorial,
509.38
Laura Patten,
1,018.75
D. J. Poore
518.92
James D. Whittier,
509.38
$ 32,656.49
Park Funds:
Judith Kimball,
$
1,259.54
Amos Weed,
2,134.31 $ 3,393.85
Cemetery Funds :
Perpetual Care, ..
$ 61,821.87
Harry J. Robinson Special Care, 1,500.00
-$ 63,321.87
Investment Funds:
Post-War Rehabilitation,
$
780.06
Stabilization,
418.86 -$ 1,198.92
$100,626.63
$100,626.63
104
ANNUAL REPORT
105
TOWN OF MERRIMAC
VOTE FOR OFFICERS, ANNUAL ELECTION
March 5, 1962
Votes Cast (Men 476, Women 413), Total 889
Moderator, for one year :
Robert L. Echert, 23 Main Street 770
Blanks 119
Town Clerk, for one year:
C. Howard Phillips, 48 Church Street
794
Blanks
95
Selectman, for three years:
John E. Flynn, 10 Maple Street 568
Merrill B. Smith, 46 East Main Street 307
Blanks
14
Board of Public Welfare, for one year:
Marian A. Haskell, Bear Hill Road 719
Cecile C. Sargent, Bear Hill Road 704
Jean S. Stuart, Sawyer Street 664
Blanks
580
Assessor, for three years :
George P. Hardie, Orchard Street 751
James R. Riel 1
Blanks
137
Treasurer, for one year:
Roy C. Journeay, 10 Prospect Street 761
Blanks
128
106
ANNUAL REPORT
School Committee, for three years:
Carl G. Olson, 57 West Main Street 474
William J. Burns, 6 Burnside Lane 178
Walter S. Perkins, Brush Hill Road 284
Judith E. Silvia, 24 Prospect Street 414.
Wilbur E. Wallace, North Street 239
Blanks 189
Trustee of Cemeteries, for three years:
Merrill B. Smith, 46 East Main Street 757
Blanks
132:
Library Trustees, for three years:
Barbara N. Adams, 100 Church Street 616
Daniel S. Gulezian, Sawyer Street 567
Eida V. Jervey, Harriman Road 309
Blanks
286
Trustee of Kimball Park, for three years:
Maurice Carey, 16 High Street .. . 681
Ralph R. Diodati, 46 West Main Street 157
Blanks
51
Light Commissioner, for three years:
Henry D. Lay, 59 West Main Street 334
Edgar D. Sargent, Bear Hill Road 173
Ray T. Wallace, River Road 349
Blanks 33
107
TOWN OF MERRIMAC
Light Commissioner, for one year to fill vacancy :
Robert K. Silvia, 24 Prospect Street 548
Frank J. Sowick, West Main Street 273
Blanks 68
Water Commissioner, for three years:
Henry D. Lay, 59 West Main Street 326
Edgar D. Sargent, Bear Hill Road 172
Ray T. Wallace, River Road 363
Blanks
28
Water Commissioner, for one year to fill vacancy :
Robert K. Silvia, 24 Prospect Street 538
Frank J. Sowick, West Main Street 276
Henry D. Lay 1
Blanks
74
Constables, for three years:
Wallace P. Spencer, 8 Winter Street 719
Robert H. Adams, 70 West Main Street 411
Richard R. Boyer, Jr., 4 East Main Street 126
Francis J. Mathews, Emery Street 563
Albert B. Smith, Merrimac Street 383
Ronald Zinck, Emery Street 97
Blanks 368
Surveyors of Lumber and Measurers of Wood and Bark, for one year:
Nancy J. Swartz 1
Edgar D. Sargent
2
Richard E. Sargent 11
George L. Sargent 8
108
ANNUAL REPORT
Wallace P. Spencer 12
Fred Spencer
1
Wilbur E. Wallace
1
Clayton H. Sibley
1
John E. Flynn
1
Albert F. Foss
3
Robert K. Silvia
2
George P. Hardie
1
Alexander M. Sullivan
1
Ralph L. Buzzell
1
John A. Flynn
1
Blanks 2620
Tree Warden, for one year:
Edgar D. Sargent, Bear Hill Road 727
Ralph A. Jackson
1
Blanks
161
Playground Commission, for five years:
Maurice Carey, 16 High Street 755
Blanks
134
Planning Board, for five years:
Clayton H. Sibley, 18 High Street 682
James R. Riel 1
Blanks 206
Planning Board, for two years to fill vacancy :
Arnold W. Spofford, 41 Main Street 719
James R. Riel 1
Blanks 169
109
TOWN OF MERRIMAC
WARRANT FOR SPECIAL TOWN MEETING
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 in Merrimac on
NOVEMBER 29, 1962
at 8 o'clock in the evening to act on the following articles, namely :
Article 1 To see if the Town will vote to approve an amendment to the Agreement, as amended, for the establishment of the Pentucket Regional School District as proposed by the Regional District School Committee of said District on November 1, 1962 and filed with the Board of Selectmen in each of the member towns.
THE AGREEMENT, as amended, for the establish- ment of the Pentucket Regional School District comprising the towns of Groveland, West Newbury and Merrimac is hereby further amended as follows:
1. By striking out Section 5 (c) and inserting in place thereof the following section :
110
ANNUAL REPORT
5 (c). All operating costs of the District, commencing with the budget for the calendar year 1963 and for every calendar year thereafter, shall be ap- portioned annually in December for the ensuing year as follows: Each member town's share for each calendar year shall be determined by com- puting the ratio which that town's pupil enroll- ment in the regional district schools on October 1 of the year next preceding the year for which the apportionment is determined bears to the total pupil enrollment from all the member towns in the regional district schools on the same date. In the event that enrollment in the regional dis- trict schools has not been accomplished by October 1 of any year, all operating costs of the District shall be apportioned on the basis of enrollment in grades seven through twelve of pupils residing in each member town and receiving education at such town's expense on October 1 of that year.
2. By inserting at the end of Section 5 (d) the following new paragraph :
Notwithstanding the provisions of the preceding para- graph, all amortization costs incurred after November 1, 1962, whether or not incurred in connection with the construction of an addition to or the reconstruction, replacement or remodeling of or the making of extra- ordinary repairs to the initial school building, shall be apportioned as follows: Each member town's share for each calendar year shall be determined by computing the ratio which that town's pupil enrollment in the regional district school on October 1 of the year next preceding the year for which the apportionment is determined bears to the total pupil enrollment from all the member towns in the regional district schools on the same date. In the event that enrollment in the regional district schools has not been accomplished by
111
TOWN OF MERRIMAC
October 1 of any year, amortization costs shall be apportioned on the basis of enrollment in grades seven through twelve of the pupils residing in each member town and receiving education at such town's expense on October 1 of that year. For the purpose of this para- graph, amortization costs shall include all expenses in the nature of capital outlay such as the cost of acquiring land, the cost of constructing, reconstructing, and add- ing to buildings, and the cost of remodeling or making extraordinary repairs to a school building or buildings, including without limitation the cost of the original equipment and furnishings for such buildings or addi- tions, plans, architects' and consultants' fees, grading and other costs incidental to placing school buildings or additions and related premises in operating condition ; and such amortization costs shall also include payment of principal and interest on bonds, notes or other obli- gations issued by the District to finance amortization costs. A withdrawing town's share of any future install- ment of principal and interest on obligations incurred after November 1, 1962, and which are outstanding on the effective date of its withdrawal shall be fixed at the percentage prevailing for such town in the annual apportionment for the year at the beginning of which or within which the withdrawal takes effect. The remainder of any such installment shall be apportioned to the remaining member towns in accordance with this paragraph.
3. By striking out Section 2 and inserting in place thereof the following section :.
Section 2. The initial regional district school shall be located in the town of West Newbury and any addi- tional schools shall be located at or near the site of the initial school even though such additional schools may extend over the boundry line of the town of Groveland.
112
ANNUAL REPORT
4. This amendment shall not be effective if one or more member towns of the district expresses disapproval pur- suant to G. L. c. 71 s. 16 (d) of debt hereafter authorized at this Meeting.
Article 2. To see if the Town will vote to approve the amount of debt, namely $1,500,000.00, authorized by the Regional District School Committee of Pentucket Regional School District on November 1, 1962.
"The bonds hereby authorized shall not be issued unless the amendment of the agreement establishing the district heretofore proposed at this meeting is approved by the member towns on or before Decem- ber 1, 1962." POSTPONED
Article 3. To see if the Town will vote to amend Article 4 on Special Town Meeting, February 21, 1902 to open polls at all Annual Town Elections at 10:00 o'clock A. M. and to remain open until 7:00 o'clock P. M. VOTED
Article 4. To see if the Town will vote to appro- priate by transfer from available funds in the Treasury, the sum of Eight Hundred Fifteen Dollars and Twenty Five Cents, ($815.25), said amount to be transferred to the library account. VOTED
Article 5. To see if the Town will vote to place the office of Director of Civil Defense on a full time basis and vote to transfer a sum of money from surplus revenue for the compensation of said Director of Civil Defense or to take any action in relation thereto.
NOT VOTED
Article 6. To see if the Town will vote to install a Communication Control Center connecting the local Civil Defense Departments with all the Civil Defense Depart- ments in the State of Massachusetts in the event of an
113
TOWN OF MERRIMAC
emergency and to transfer a sum of money from Surplus Revenue to pay the cost of equipment needed in connection therewith or to take any action in relation thereto. NOT VOTED
Article 7. To see if the Town will vote to accept the provision of an executive order placing offices and positions in the local organizations for Civil Defense, excepting the office of Director, under Civil Service Laws and Rules, or take any action in relation thereto.
NOT VOTED
Article 8. To see if the Town will vote to amend the Zoning By-Laws of the Town of Merrimac by adding to Section XI (Uses Permissible on Appeal) paragraph (10) ten thereto as follows:
PARAGRAPH 10:
"To permit the use of land, in Agricultural Residential District, for Camp Grounds open to the Public, using Tents and Adirondack Shelters, for temporary occupancy during the months of June through October 15, subject to the approval of the Planning Board, rules and regulations of the Board of Health and the Board of Appeals", or take any action relative thereto.
NOT VOTED
Article 9. To see if the Town will vote to amend the Zoning By-Laws of the Town of Merrimac by adding to Section XI (Uses Permissible on Appeal) paragraph (11) eleven thereto as follows:
PARAGRAPH 11:
"To permit the use of Camping Trailers on Camp Grounds in Agricultural-Residential District, for temporary occu- pancy during the months of June through September, subject to the approval of the Planning Board, rules and regulations of the Board of Health and the Board of Appeals.", or take any action relative thereto.
.. POSTPONED
114
ANNUAL REPORT
Article 10. To see if the Town will vote to amend the Zoning By-Laws of the Town of Merrimac by adding to Section XI (Uses Permissible on Appeal) paragraph twelve (12) thereto as follows:
PARAGRAPH 12
To permit construction of Office Building in residential areas only. VOTED
And you are hereby required to serve this warrant by posting attested copies thereof 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.
Given under our hands this 19th day of November, 1962.
RALPH L. BUZZELL
GEORGE J. P. STEVENS
JOHN E. FLYNN 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 said place and for the purpose therein expressed.
ALEXANDER M. SULLIVAN
Merrimac, Mass.
Constable
115
TOWN OF MERRIMAC
WARRANT FOR SPECIAL TOWN MEETING
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 in Merrimac on
DECEMBER 28, 1962
at eight o'clock in the evening to act on the following articles, namely :
Article 1. To see if the Town will vote to approve an amendment to the Agreement, ammended, for the establishment of the Pentucket Regional School District as proposed by the Regional District School Committee of said District on December 4, 1962 and filed with the Board of Selectmen in each of the member towns.
THE AGREEMENT, as amended, for the establish- ment of the Pentucket Regional School District compris- ing of towns of Groveland, West Newbury and Merrimac is hereby further amended as follows:
1. By striking out Section 5 (c) and inserting in place thereof the following section:
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