USA > Massachusetts > Worcester County > Milford > Town Annual Report of the Officers of the Town of Milford, Massachusetts 1923 > Part 3
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All bills and pay-rolls were examined and compared with the orders authorizing payments.
The cash balance was verified as of December 31, 1922, by statements furnished by the Milford and Home Na- tional Banks, and the balance of the ex-treasurer was verified as of March 8, 1922, by a statement of the Mil- ford National Bank.
Payments on account of debt and interest were proved with the amounts falling due, and the outstanding town debt was checked and verified.
The cemetery perpetual care funds, in the custody of the town treasurer, were examined, and the securities, consisting of one savings bank book, were found to be correct and in agreement with the records of the ceme- tery department.
Appended to this report are tables showing a recon- ciliation of the treasurer's cash and a summary of the trust fund transactions.
The books and accounts of the tax collector were examined and checked in detail. The collections as shown by the cash books were compared with the treasur- er's records or receipts.
Many errors were found in both the cash and tax commitment books, nearly all of them evidently being due to the fact that entries were made in these books from the tax bill stubs at different times. Entries of tax receipts were found in the commitment books which were not entered in the cash books and, on the other hand, entries were found in the cash books which were not posted to the commitment book. In many instances, entries for the same account showed different amounts in the cash and commitment books.
As a result of the unsystematic methods of the col- lector, discrepancies and unaccounted for receipts are shown in the various years in which the levies were
59
examined and checked. These discrepancies, as sum- marized for the levies of 1916 to 1922, show that collec- tions as entered on the commitment books exceed the payments to the treasurer and the cash on hand by $1,- 703.54.
The following is a summary of the collections and pay- ments to the treasurer of the levies for the several years, and a reconciliation of the collector's cash.
Levy of
Collections per Commitment Book
Payments to Treasurer to Dec. 31, 1922
Cash in Collector's Possession (1)
Collections per Commitment Book in Excess of Pay- ments to Treasurer
Payments to Treasurer in Excess of Collections per Commit- ment Book
1916
$252,799.49
$252,273.95
$ 13.10
$ 512.44
1917
233,549.85
232,426.90
24.06
1,098.89
1918
255,662.00
255,233.33
244.09
184.58
1919
304,062.43
302,772.58
1,292.83
$ 2.98
Polls 1920,
15,957.00
15,940.00
17.00
Property 1920,
314,915.34
312,271.55
2,976.52
332.73
Polls 1921,
15,341.50
14,464.00
5.00
872.50
Property 1921
308,625.04
303,215.55
5,695.50
286.01
Polls 1922
14,611.00
14,237.00
439.00
65.00
Property 1922,
298,781.56
289,220.81
9,730.31
169.56
$2,014,305.21
$1,992,055.67
$20,420.41
$2,685.41
$856.28
(1) Includes payments to treasurer January 1, 1923, to date of audit
60
61
Cash in collector's possession at date of audit (including treasurer's receipts) $20,420.41 ...... Collections per commitment books in excess of payments to treasurer and cash on hand, per cash book 2,685.41 .. Collections from date of audit to March 30, 1923, per cash book 14,378.83
Sewer assessments:
Collections January
1 to
March 30, 1923, per cash book 310.23
Street Sprinkling :
Collections per commitment list in excess of payments to treasurer 128.81
Interest on Deposits January 1 to March 30, 1923: Home National Bank .. .. 7.51 Milford National Bank .. 4.12
Payments to treasurer Janu- ary 1 to March 30, 1923 .... Cash on hand March 30, 1923: In office $ 17.82 Milford National Bank 6.94 Home National Bank 4,975.36
Payments to treasurer in ex- cess of collections per com- mitment books 856.28
Cash discrepancy March 30, 1923
11.63
$37,935.32
$30,375.38
5,000.12
1,703.54
$37,935.32
62
The abatements of taxes as shown by the commitment books were checked with the assessor's records of abate- ments granted, and it was found that amounts had been entered on the commitment books which did not appear on the assessor's records and that amounts were entered on the assesor's records which did not appear on the com- mitment books. The collector should not enter any amounts as abated until he has received written notice of such abatements from the assessors.
A verification of the outstanding taxes was made by mailing three hundred notices to persons whose names appeared on the commitment books as owing money to the town, and several errors were discovered and cor- rected. Immediate attention should be given to the out- standing taxes, especially to those of the levies from 1916 to 1921, which should be collected without further delay.
The books and accounts relative to sewer and street sprinkling assessments, which are collected by the tax collector, were examined in detail. It was found neces- sary to list every sewer assessment from 1908 to date, in order to obtain a correct accounting of the same. The commitment book was proved and reconciled with the abatements, cash receipts, and outstanding accounts. The street sprinkling commitment books for the years 1920, 1921, and 1922 were proved according to the accounts recorded therein.
Appended to this report are summary tables of the tax and assessment accounts.
The records of the highway department relative to accounts receivable consist of some duplicate bills found at the home of the highway surveyor. These were examined, listed, and compared with the treasurer's re- ceipts and proved so far as existing records permitted.
A table showing the bills sent out, cash receipts, and outstanding bills December 31, 1922, is appended to this report.
The books and accounts of the poor department rela- tive to accounts receivable were carefully audited, the
63
cash receipts were verified by a comparison with the treasurer's records, and the outstanding accounts were listed and reconciled.
A table showing a summary of the accounts is append- ed to this report.
This department has been allowed its receipts in lieu of a definite appropriation, but this year this practice was abandoned and the estimated receipts will be used for the reduction of the tax levy.
The records of the sewer commissioners were examined and checked in detail. Approved bills and pay-rolls were listed and found to agree with the treasurer's records.
The contract for the construction of a sewage disposal plant, dated August 29, 1922, was inspected. Under the terms of the contract the total amount allowed the con- tractor, including fees, for the finished work is $60,500, and any expenditures over this sum must be borne, in equal shares, by the town and the contractor.
The receipts of the town hall, the sealer of weights and measures, and the school, library and park departments were examined and verified by a comparison with the cash records of the town treasurer.
It has been customary for the librarian to keep receipts from fines and sales for petty cash expenses, thereby causing a disagreement between the cash accounts of the town treasurer and the secretary of the library trustees. In this connection attention is called to Section 53, Chap- ter 44 of the General Laws, which provides as follows :
All moneys received by any town officer or department, except as otherwise provid- ed by special acts and except fees provided for by statute, shall be paid by such officer or department upon their receipt into the town treasury. Any sums so paid into the town treasury shall not later be used by such officer or department without a specific appropriation thereof.
64
The books and accounts of the cemetery department were examined and checked in detail. It was found that this department had been paying its own bills through a treasurer of its own, but upon being advised regarding the requirement of the statutes on this matter, the act- ing treasurer paid the small amount of cash in his pos- session over to the town treasurer; and in the future cemetery bills will be paid after being approved by the selectmen, as are the bills of other town departments.
The surety bonds of the town clerk, treasurer, and tax collector were examined and found to be in proper form.
The town, at the last annual town meeting, voted to authorize the selectmen to petition the Director of Ac- counts for the installation of a uniform system of accounts; and in order that the best results may be ob- tained from the installation of the accounting system, I would recommend that provision be made for handling the accounts in a businesslike manner, either by the ap- pointment of a town accountant in accordance with the provisions of Section 55, Chapter 41, General Laws, or by the keeping of the accounts in the selectmen's office, in order that information regarding the financial transac- tions may be available from the records of a single de- partment.
A balance sheet, showing the assets and liabilities of the town on January 1, 1923, has been prepared from audited figures and is appended to this report.
During the progress of the audit, hearty co-operation and courteous treatment was received from all the town officials with whom I came in contact; and on behalf of my assistants and myself, I wish to express my appre- ciation.
Respectfully submitted,
EDWARD H. FENTON, Chief Examiner.
65
RECONCILIATION OF TREASURER'S CASH
Cash balance Jan. 1, 1922 $ 8,686.81
Receipts Jan. 1 to Dec. 31 1922 980,229.81
$988,916.62
Payments Jan. 1 to Dec. 31, 1922
$938,767.20
Cash balance Dec. 31, 1922 .. $ 50,149.42
$988,916.62
Cash balance Dec. 31, 1922
$ 50,149.42
Outstanding checks, Milford
National Bank, per list 19,368.49
$ 69,517.91
Bank balance Dec. 31, 1922,
per statement:
Milford National Bank
$ 35,671.99
Home National Bank
29,626.09
Home National Bank,
4,219.83
$ 69,517.91
TAXES-1916
Commitment
$252,966.61
Interest collected
3,032.04
Overpayments
12.63
$256,011.28
Payments to treasurer :
1916
$208,668.91
1917
24,978.24
1918
15,478.30
1919
1,702.63
1920
1,042.22
1922
403.65
$252,273.95 2,611.33
Abatements
Cash on hand Dec. 31, 1922 $ 13.10
66
Outstanding Dec. 31, 1922 per list Discrepancy
600.46
512.44
1,126.00
$256,011.28
TAXES-1917
Commitment
$233,532.27
Interest collected
2,771.76
Overpayments
16.61
$236,320.64
Payments to treasurer:
1917
$188,996.33
1918
27,610.14
1919
10,917.52
1920
2,817.01
1921
796.30
1922
1,289.60
$232,426.90 486.51
Abatements
Cash on hand Dec. 31, 1922 ..
$ 24.06
Outstanding Dec. 31, 1922 per list
2,284.28
Discrepancy
1,098.89
3,407.23
$236,320.64
TAXES-1918
Commitment
$255,935.78
Interest collected
3,151.84
Overpayments
3.12
$259,090.74
Payments to treasurer :
1918
$207,645.89
67
1919
26,465.90
1920
11,719.39
1921
5,730.66
1922
3,671.49
$255,233.33 1,505.27
Abatements
Cash on hand Dec. 31, 1922
$ 244.09
Outstanding Dec. 31, 1922 per list
1,923.47
Discrepancy
184.58
2,352.14
$259,090.74
TAXES-1919
Commitment
$304,291.81
Interest collected
3,755.12
Overpayments
5.40
Unaccounted for receipts
....
$308,055.31
Payments to treasurer :
1919
$247,773.72
1920
29,924.09
1921
10,783.78
1922
14,290.99
Abatements
Cash on hand Dec. 31, 1922
$ 1,292.83
Outstanding Dec. 31, 1922 per list
2,363.67
3,656.50
$308,055.31
PROPERTY TAXES-1920
Commitment. ...... $328,567.31
2.98
$302,772.58 1,626.23
68
Interest collected to Dec. 31, 1922
3,303.01
Overpayments
6.32
Unaccounted for receipts
332.73
$332,209.37
Payments to treasurer:
1920
$251,934.56
1921
41,130.61
1922
19,206.38
$312,271.55
Abatements to Dec. 31, 1922
2,610.00
Cash on hand Dec. 31, 1922
$
1,158.16
Outstanding Dec. 31, 1922 ..
16,169.66
$ 17,327.82
$332,209.37
Outstanding Feb. 18, 1923,
per list
$ 14,492.91
Collections Jan. 1 to Feb. 18, 1923
1,668.80
Abatements Jan. 1 to Feb. 18, 1923
7.95
$ 16,169.66
Outstanding Dec. 31, 1922,
per table
$ 16,169.66
$ 16,169.66
POLL TAXES-1920
Commitment
$ 17,355.00
$ 17,355.00
Payments to treasurer :
1920
$ 15,855.00
1921
75.00
1922
10.00
$ 15,940.00 868.00
Abatements to Dec. 31, 1922
....
69
Outstanding Dec. 31, 1922,
per list Discrepancy
$ 530.00 17.00
$ 547.00
$ 17,355.00
PROPERTY TAXES-1921
Commitment
$337,923.67
Interest collected to Dec. 31, 1922
1,975.54
Overpayments 20.55
Unaccounted for receipts ....
286.01
$340,205.77
Payments to treasurer :
1921
$258,976.13
1922
44,239.42
$303,215.55 1,610.74
Abatements to Dec. 31, 1922
Cash on hand Dec. 31, 1922 $ 302.77
Outstanding Dec. 31, 1922
35,076.71
$ 35,379.48
$340,205.77
Outstanding Feb. 18, 1923, per list
$ 30,073.14
Collections Jan. 1 to Feb. 18, 1923 4,946.87
Abatements Jan. 1 to Feb. 18, 1923
56.70
$ 35,076.71
Outstanding Dec. 31, 1922,
per table
$ 35,076.71
$ 35,076.71
70
POLL TAXES-1921
Commitment ...... $ 17,945.00
$ 17,945.00
Payments to treasurer :
1921
$ 14,202.00
1922
262.00
$ 14,464.00
Abatements to Dec. 31, 1922
451.00
Outstanding Dec. 31, 1922
$ 2,157.50
Discrepancy
872.50
$ 3,030.00
$ 17,945.00
Outstanding Feb. 18, 1923
per list
$
2,152.50
Collections Jan. 1 to Feb. 18, 1923
5.00
$ 2,157.50
Outstanding Dec. 31, 1922,
per table
$ 2,157.50
$ 2,157.50
PROPERTY TAXES-1922
Commitment
$384,516.40
Interest collected to Dec. 31, 1922
137.18
Unaccounted for receipts
..
169.56
$384,823.14
Payments to treasurer : 1922 $289,220.81
Abatements to Dec. 31, 1922
1,705.02
Cash on hand Dec. 31, 1922 $ 1,554.93
Outstanding Dec. 31, 1922 92,342.38
93,897.31
$384,823.14
71
Outstanding Feb. 26, 1923 per list $ 84,253.48
Collections Jan. 1 to Feb. 26, 1923 8,063.74
Abatements Jan. 1 to Feb. 26, 1923 25.16
$ 92,342.38
Outstanding
Dec. 31, 1922,
per table
$ 92,342.38
$ 92,342.38
POLL TAXES-1922
Commitment
$ 20,055.00
Unaccounted for receipts. 65.00
$ 20,120.00
Payments to treasurer : 1922
$ 14,237.00
$ 14,237.00
Abatements to Dec. 31, 1922
1,128.00
Cash on hand Dec. 31, 1922
$ 326.00
Outstanding Dec. 31, 1922
4,429.00
4,755.00
$ 20,120.00
Outstanding Feb. 26, 1923 per list
$ 4,307.00
Collections Jan. 1 to Feb. 26, 1923 113.00
Abatements Jan: 1 to Feb. 26, 1923 9.00
$ 4,429.00
Outstanding
Dec. 31, 1922
per table
$
4,429.00
$
4,429.00
72
STREET SPRINKLING-1920
Commitment
$ 905.27
Overpayments ....
14.35
$ 919.62
Payments to treasurer :
1920
$ 657.93
1921
76.39
1922
37.19
$ 771.51
Outstanding Dec. 31, 1922
148.11
$ 919.62
Outstanding March 31, 1923
per list
$ 125.10
Abatements credited by col-
lector, not authorized
6.21
Collections Jan. 1 to March 31, 1923
14.18
Discrepancy
...
$ 148.11
Oustanding Dec. 31, 1922
$ 148.11
STREET SPRINKLING-1921
Commitment
$ 986.07
Overpayments
7.80
$ 993.87
Payments to treasurer:
1921
$ 721.14
1922
101.11
$ 822.25
Outstanding Dec. 31, 1922
171.62
$ 993.87
2.62
73
Outstanding March 31, 1923 per list
$ 145.01
Abatements credited by col-
lector-not authorized ..
8.26
Collections Jan. 1 to March 31, 1923 15.19
3.16
Discrepancy
$ 171.62
Outstanding Dec. 31, 1922
$ 171.62
STREET SPRINKLING-1922
Commitment
$ 1,120.53
Overpayments
1.57
$ 1,122.10
Payments to treasurer to Dec. 31, 1922
$ 705.47
Abatements to Dec. 31, 1922
.72
Outstanding Dec. 31, 1922
415.91
S 1,122.10
Outstanding March 31, 1923
per list
$ 283.62
Abatements credited by col-
lector-not authorized ....
38.63
Cash on hand March 31, 1923
93.66
$ 415.91
Outstanding Dec. 31, 1922
$ 415.91
SEWER ASSESSMENTS
Assessments Jan. 1, 1908 to Dec. 31, 1922 per commitment book $109,214.10
Interest collected, Jan. 1 to Dec. 31, 1922 per commitment book Overpayments Jan. 1 to Dec. 31, 1923, per commitment book 5.37
9,339.69
$118,559.16
74
Payments to treasurer :
1908
$19,530.09
1909
15,732.94
1910
8,866.31
1911
5,437.98
1912
11,979.35
1913
9,432.04
1914
7,462.20
1915
3,741.06
1916
5,879.65
1917
5,393.87
1918
3,544.26
1919
4,026.67
1920
3,941.83
1921
1,450.06
1922
2,201.75
$108,620.06
Abatements Jan. 1, 1908 to
Dec. 31, 1922, per commit- ment book
5,512.25
Outstanding Dec. 31, 1922, per detailed list
4,294.23
Unlocated difference.
132.62
$118,559.16
Outstanding Dec. 31, 1922, per list
$ 4,294.23
Unapportioned
$ 2,508.98
Apportioned-due 1910-1922
1,154.65
Apportioned-due 1923-1929
630.60
$ 4,294.23
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TOWN CLERK'S LICENSES-1922 Licenses issued :
Auctioneers' ........ 7 @ $ 2.00 $ 14.00
75
Auto agents'
7 @
25.00
175.00
2 @
12.50
25.00
Circus
1
@
25.00
25.00
Common victual-
lers'
13
@
1.00
13.00
Innholders'
3 @
1.00
3.00
Motor vehicles-
junk
4 @
10.00
40.00
Oleomargarine
4 @
.50
2.00
Pool-billiard-
bowling
104.00
Second-hand and junk
[10
@
10.00
100.00
1
@
5.00
5.00
Sunday sales
41
@
5.00
205.00
1
@
100.00
100.00
Theatre
1 @
75.00
75.00
Used car dealers' .... 1 @
15.00
15.00
$901.00
Payments to treasurer
$873.50
Outstanding Dec. 31, 1922, per list
27.50
$901.00
TOWN HALL RENT
Outstanding Jan. 1, 1922
$
55.00
Charges for rent Jan. 1 to Dec. 31, 1922
1,180.00
Charges for lock-up keys Jan. 1 to Dec. 31, 1922
2.00
$ 1,237.00
Payments to treasurer Jan. 1 to Dec. 21, 1922: For rent $ 1,160.00
For keys 2.00
Outstanding Dec. 31, 1922
per list 75.00
$ 1,237.00
..
76
SEALER OF WEIGHTS AND MEASURES
Outstanding Jan. 1, 1922 $ 2.83
Charges Jan. 1 to Dec. 31 1922
109.32
$ 112.15
Payments to treasurer Jan. 1 to Dec. 31, 1922 $ 112,15
SIDEWALK BILLS Assessment Jan. 1 to Dec. 31,
$ 1,087.83 1922
Payments to treasurer 1922 ..
$
30.15
Outstanding Dec. 31, 1922.
per list
1,057.68
$ 1,087.83
HIGHWAY ACCOUNTS RECEIVABLE
Commitments
$
887.61
Payments to treasurer 1922 $ 381.65
Outstanding Dec. 31, 1922
per list
505.96
$ 887.61
POOR DEPARTMENT-ACCOUNTS RECEIVABLE
Outsanding Jan. 1, 1922:
Outside relief
$
2,868.92
Mothers' aid 5,354.12
$ 8.223.04
Charges Jan. 1 to Dec. 31, 1922:
Outside relief
$
5,578.16
Mothers' aid
9,133.09
14,711.25
$ 22,934.29
77
Payments to treasurer Jan. 1 to Dec. 31, 1922: Outside relief. Mothers' aid
$
5,377.85
12,436.97
$ 17,814.82
Outstanding Dec. 31, 1922, per list: Outside relief ..........
$
3,069.23
Mothers' aid ...
2,050.24
5,119.47
$ 22,934.29
CEMETERY PERPETUAL CARE TRUST FUNDS
Savings Deposit
Total
On hand at beginning of year
$13,531.18 $13,431.18
On hand at end of year. RECEIPTS
$14,231.18 $14,231.18 PAYMENTS Deposited in bank $700.00
Bequests
$700.00
Interest earned .. 619.40
Deposited with town treasurer 619.40
Total
$1,319.40
Total
$1,319.40
78 BALANCE SHEET-JANUARY 1, 1923 General Accounts ASSETS
Cash :
In banks
...... $ 50,149.42
Accounts receivable :
Taxes :
Levy of 1916
$ 1,113.37
Levy of 1917
3,390.62
Levy of 1918
2,349.02
Levy of 1919
3,648.12
Levy of 1920
16,988.77
Levy of 1921
35,072.92
Levy of 1922
93,727.75
Poll Taxes :
1920
547.00
1921
3,030.00
1922
4,690.00
$164,557.57
Special Assessments :
Street Sprinkling 1920
$ 148.11
Street Sprinkling 1921
171.62
Street Sprinkling 1922
415.91
735.64
Unapportioned Sewers
$ 2,508.98
Apportioned Sewers due 1910- 1922
1,154.65
$ 3,663.63
Departmental:
Town Hall
$ 75.00
Sidewalks
1,057.68
Highways
505.96
Poor :
Temporary Aid
3,069.23
Mothers' Aid
2,050.24
Soldiers' Benefits :
State Aid
2,050.00
79
Soldiers' Burials 120.00
Military Aid
336.00
Cemetery
197.00
9,461.11 $
Overlay 1916-overabated
640.07
$229,207.44
LIABILITIES
Temporary Loans : Anticipation of revenue ......
$100,000.00
Appropriation Balances-Revenue :
Heating Plant, Spruce Street Engine House $ 500.00
Hydrants on East Main St., ..
400.00
Sewer Maintenance 109.12
Dominic Street Sewer
500.00
North Bow Street Drain ....
200.00
1,709.12
Appropriation Balances-Non-
Revenue :
Sewer Construction
$27,509.69
Medway Road Construction 4,016.74
$ 31,526.43
Premiums-reserved for pay- ment of debt 1,653.00
Overlay-reserved for abate-
ment of taxes:
Levy of 1917
$ 2,132.35
Levy of 1918
1,838.20
Levy of 1919
9,115.27
. Levy of 1920
3,474.73
Levy of 1921
9,800.81
Levy of 1922 .... 4,532.87
$ 30,894.23
80
Revenue Accounts : (Reserved for appropriation when collected) :
Sewer Revenue
$ 3,663.63
Cemetery Revenue
197.00
Revenue, Surplus ..................
$ 3,860.63 59,564.03
$229,207.44
DEFERRED ACCOUNTS
Apportioned sewer assessments : Due 1923 to 1929 ..
$ 630.60
$630.60
Sewer revenue :
Due in 1923
$ 221.07
1924
88.01
1925
70.01
1926
70.01
1927
60.50
1928
60.50
1929
60.50
$630.60
$630.60
DEBT ACCOUNTS
Net Funded or Fixed Debt ....
$305,500.00
$305,500.00
Sewer loans
$239,500.00
Highway loans
10,000.00
School loans
56,000.000
$305,500.00
$305,500.00
81 TRUST ACCOUNTS
Trust Funds : Cash and securities ........
$ 14,231.18
$ 14,231.18
Trust Funds : Cemetery Perpetual Care Funds
$ 14,231.18
$ 14,231.18
When the auditors advised the selectmen that dis- crepancies had been found in the accounts of the tax col- Jector, the selectmen notified the collector who im- mediately paid over to the town treasurer, the amount due the town as determined by the audit.
JOHN E. HIGGISTON, JOHN H. CUNNIFF, DEAN R. SPINDEL, Selectmen of Milford,
REPORT OF HIGHWAY DEPARTMENT
To the Citizens of Milford:
GENTLEMEN-I hereby submit my report as Highway Surveyor of the Town of Milford. The amount of work done on the different streets is as follows:
STREETS REPAIRED
Beaver street. 152 yards cinders.
Birch street. 50 yards cinders.
Central street. 50 yards gravel, 165 yards cinders.
Claflin street. 20 yards cinders.
Congress street, Silver Hill district. 200 yards cinders.
Chestnut street. 20 yards cinders.
Depot street. 48 yards cinders, 175 yards gravel.
Fruit street. 84 yards gravel.
Fruit street extension. 55 yards cinders.
Fairview road. 20 yards cinders.
Franklin street. 175 yards gravel.
Howard street. 20 yards chips, 35 yards cinders, 20 yards gravel.
Fountain street. 35 yards cinders.
West Fountain street. 50 yards cinders.
Haven street. 52 yards gravel.
Purchase street, near Haven. 40 yards gravel.
West Walnut street. 10 yards cinders.
Water street. 751 yards cinders, 20 yards gravel. Whitney street. 130 yards gravel, 20 yards cinders.
West Spruce street. 20 yards cinders, 10 tons stone. Dilla street. 104 yards gravel.
Union street. 10 yards cinders.
Genoa avenue. 80 yards gravel.
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84
PURCHASE STREET
Rebuilt from Dilla street to Eben street, a distance of 11/8 miles. This is an 18-foot road, built of trap rock and sealed with tarvia. Fifteen hundred tons 2-inch trap rock, 16,000 gallons tarvia, 200 yards sand.
COURT STREET
Rebuilt from Main street to Spring street, a distance of 400 feet. Built of 200 tons trap rock, 2,000 gallons asphalt, 40 yards sand, 190 feet curbing.
LINCOLN STREET
This is a waterbound road, rebuilt with stone chips and gravel. Sidewalk rebuilt from Winter street to Sumner street, a distance of 350 feet.
CENTRAL STREET
Resurfaced from Main street to Esmond square with 300 tons 11/4-inch trap rock, 3,000 gallons cold patch sealed with 1,000 gallons tarvia A, 50 yards sand.
NORTH BOW STREET
Resurfaced with 200 tons 11/4-inch trap rock, 1,800 gallons cold patch, sealed with 1,000 gallons tarvia B, 30 yards sand.
SOUTH BOW STREET
Resurfaced with 150 tons 11/4-inch trap rock, 1,250 gallons cold patch, sealed with 1,000 gallons tarvia B, 30 yards sand.
HAYWARD STREET
Scarified, rolled and resurfaced with 100 yards gravel and 1,200 gallons heavy oil.
PROSPECT AND GREEN STREETS
Scarified, rolled and oiled.
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PATCHING
South Main street. 40 yards 11/4-inch stone and tar.
Main street. 35 yards 11/4-inch stone and tar.
Emmons street. 6 yards 11/4-inch stone and tar.
West street. 33 yards 11/4-inch stone and tar.
Water street. 7 yards 11/4-inch stone and tar. East Main street. 14 yards 11/4-inch stone and tar. School street. 18 yards 11/4-inch stone and tar.
Congress street. 13 yards 11/4-inch stone and tar.
South Bow street. 42 yards 11/4-inch stone and tar. Park terrace. 20 yards 11/4-inch stone and tar. High street. 5 yards 11/4-inch stone and tar. Prospect street. 30 yards 11/4-inch stone and tar.
Exchange street. 1 yard 11/4-inch stone and tar.
Spruce street. 18 yards 11/4-inch stone and tar. Jefferson street. 8 yards 11/4-inch stone and tar. Grant street. 3 yards 11/4-inch stone and tar.
Pine street. 1 yard 11/4-inch stone and tar.
Cedar street. 6 yards 11/4-inch stone and tar.
Granite street. 4 yards 11/4-inch stone and tar.
SIDEWALKS
School street. Resurfaced from Pine street to Spruce street; 300 square yards concrete.
Bancroft avenue. 780 feet new cement curbing; new concrete sidewalk of 440 square yards of stone and dress- ing.
Congress street. Curbing reset; sidewalk and gutter resurfaced with 540 square yards concrete from Pleasant street to West Walnut street.
Lower Congress street, near Water. Sidewalk resur- faced with 325 square yards concrete.
Main street, near Exchange. Resurfaced with 150 square yards concrete, also patched in various places.
Central street. Resurfaced on both sides with 1,500 square yards concrete.
Pine street. 100 square qards concrete; sidewalk and gutter resurfaced.
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Purchase street, near Dilla. 40 cubic yards cinders.
Bragg street. 30 cubic yards cinders.
East Main street. 10 cubic yards cinders.
Crosswalks at Front and Beach streets rebuilt; 50 square yards concrete.
BRIDGES
Central street. 1 new stringer 14 by 14, hard pine 26 feet, 1,290 feet 3-inch chestnut plank.
Oliver street. 350 feet 3-inch chestnut plank.
Fruit street. 200 feet 3-inch chestnut plank.
Depot street. 300 feet 3-inch chestnut plank.
Pond street. 290 feet 3-inch chestnut plank.
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