USA > Massachusetts > Worcester County > Milford > Town Annual Report of the Officers of the Town of Milford, Massachusetts 1932 > Part 3
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Today Milford has apparently emerged from one of the most trying years in its financial history. At this writing, there is no doubt but that the future looks brighter. But the emergence from this nation-wide depression is going to be slow and the demands upon our Public Welfare Department are going to be great. It does seem to us that some long pub- lic works program should be inaugurated.
Our relief for the past year has cost us in the vicinity of
53
#200,000-a terrific sum. Those in charge of same have done all within their power that the money was not all expended without some return, beyond keeping body and soul of the recipient together. Considerable labor has been transferred to the Highway Department and the Highway Surveyor has en- deavored to use that labor as best he could in the absence of a well-formed program. We recommend that there should be a Central Head, who would have control of this labor, and any requirements that the various departments needed, be reported to this Central Head, and he would go to the Welfare and Sol- diers' Relief Departments and draft the particular kind of labor that was required for the job that was to be done. It does seem to us that this would be a step in the right direc- tion to relieve some of the Departments of their maintenance costs.
We recommend that the Stagger Plan be inaugurated, where it will not affect the efficiency of respective Depart- ments, so that a more equitable distribution of the Town's work may be accomplished. In view of the fact that we have at least a few more years before things will properly adjust themselves, we are going to suggest that we begin on the Cedar Swamp Pond and eliminate one of the eye sores and health menaces of our Community. This 100 acres of land, right in the very heart of our Town, certainly could be devel- oped into a great asset. A swimming pool, recreation grounds and Park would develop this area into a beautiful, useful and healthful improvement.
We have also found in dealing with our Soldiers' Relief cases, that in order to be fair with the Veterans and with our Town, since the growth of that department has reached nearly 100 cases, and the time that the Board has to make investiga- tions is limited, it was deemed advisable to ask for the cooper- ation of the Police Department. We found that they had ren- dered satisfactory service, but their time was very limited also, due to the fact that there were so few Policemen to take care of such a large area as Milford. Realizing the great assis- tance that both the Welfare Department and the Soldiers'
54
Relief Department could receive from men under Civil Ser- vice as Investigators for these two departments, coupled with the demand for more police protection, we appointed two addi- tional policemen to the Police Department, with the specific understanding with the Chief of that Department that consid- erable of their time would be devoted to the proper investiga- tion of the Veterans and Welfare applications. We have inaugurated this past year a questionnaire, which revealed many facts that otherwise were difficult to obtain.
This was a great assistance in determining whether an applicant should receive aid or not. But we found that as time went on, cases can change so quickly by people finding employ- ment and not reporting same, and that other members of a family may receive employment, that we concluded in justice to all, that we required the assistance of some proper authority or investigating organization and to avoid getting anyone that may be influenced by their political future, we knew of no better method to overcome this situation than having those under Civil Service do the work.
The past year has seen East Main street reconstructed with a beautiful re-inforced concrete street and in this report we want to thank Mr. Edward Jones, the Contractor, the De- partment of Public Works, the County Commissioners, Mr. Glickman, the Resident Engineer, and the residents of that section for their cooperation displayed in carrying this work out through the most thickly settled part of the community without friction and with as little inconvenience to the res- idents as possible. At this time, we also want to pay homage to the citizens who completed the beautiful Park, known as the "Calzone Park." This certainly shows what can be done when we all pull together.
The establishment of a Municipal wood lot has certainly. saved the Town thousands of dollars. We think it has proved to be a good thing in two ways. It has found employment for those who were willing to help themselves, insofar as sup- plying themselves with necessary fuel.
We have seen built in and about Milford by the State,
55
County and Town in the vicinity of $1,000,000 of Highways, which, by the way, enhances the value of our Community con- siderably. All the main arteries leading to Milford have been reconstructed with the finest type of Macadam road, except the Medway and Hopkinton roads, for which your Board of Selectmen have appeared before the County Commissioners and requested that the Medway and Hopkinton roads be. re- treaded under Chapter 90. It is estimated that this would cost about $2,000 a mile, and there are about six miles, which would represent $12,000 of which the Town's part would be one-third amounting to $4,000.
Every request for Sewer extensions, Water and Gas Mains and the acceptance of streets have been complied with and today we know of no district that is requesting any further extensions of our Public Utilities, except that part of Cedar street from where the water main now stops, to the old Peter Ross homestead, a distance of one and one-quarter miles. We recommend that this should be done by the Milford Water Company without any cost to the Town of Milford.
It has been our endeavor to give you as good a business administration as was physically possible, with a lower Tax rate always in mind. Much has been said about the reduction in Taxes. This is a matter that you Voters have absolute con- trol of in your Town Meeting. Your Tax rate is fixed by the amount of money you appropriate. If it had not been for up. wards of $200,000 spent by the Welfare and Soldiers' Relief Departments this past year, which, by the way, is about one- third of the entire appropriation, fixing your Tax Rate at $34.60, you can readily see that if not for the cost of your Welfare, this would reduce your Tax Rate one-third, fixing the Tax Rate at $28.06.
We take this opportunity to thank the Citizens and the various Department Heads, for the cooperation and assistance rendered to us, and we want to make particular mention for the valuable assistance rendered by your true, faithful and long tried Town Clerk, in appreciation of the many, many extra sessions he officiated at with us, which, in some cases, ran
56
nto the early morning hours, due to the many problems your Board was confronted with this past year.
Respectfully submitted,
P. EUGENE CASEY, TIMOTHY W. HANNIGAN, WILLIAM J. HAYES,
Board of Selectmen.
Report of the Highway Surveyor.
TO THE VOTERS OF THE TOWN OF MILFORD:
I hereby submit my report as Highway Surveyor of the Town of Milford for 1932.
The general appropriation for this department has been reduced more than fifty per cent and due to this fact I have been unable to complete any permanent construction for the past two years.
All expenditures for maintenance, material, supplies, gas, oil, repairs to equipment, street cleaning, snow plowing and removal, sanding slippery streets, etc., are taken from the general fund and with this appropriation and the assistance of labor furnished by the Welfare Department I was barely able to keep the streets in a passable condition.
As the appropriation for ouling and tairing streets' was reappropriated from this department to the Welfare Depart- ment for relief purposes I was unable to resurface the tar or oil treated streets and due to this fact many of our tar sur- faced streets will be in poor condition by spring.
The sidewalk appropriation was held up until late in the season with the expectation that this too would have to be ap- propriated for relief purposes. I did, however, construct a new concrete walk around Calzone Park, also set stone bunters and ¡built tar surfaced gravel walks on Prospect and upper West streets. I was compelled also to use considerable of this appropriation for the purpose of plowing and sanding walks during December.
Over 10,000 cubic yards of the excavation during the construction of East Main street was placed to grade and widen many streets in the Plains section, also to widen Cedar street opposite the Catholic cemetery.
58
Several lawns were raised, graded and seeded on the Cape road, West and East Main streets.
The removal of the railway abutment on Medway street was completed, brush cut and burned on all country roads, wooden bridges repaired, brooks cleaned and widened, drains flushed, stone culverts replaced with concrete pipe, basins cleaned and curbing reset.
During the past two years this department has had the responsibility of handling all the wood deliveries from the Town Farm, Town wood lot and various places where the un- employed and others are obtaining wood. The number of wood orders are increasing daily and in order to properly handle these deliveries it is necessary to keep one Mack truck hauling almost continuously and often times it requires two and three trucks.
We are also called upon to move a great many families. I am only too pleased to do anything possible to assist in these times but as this department has only three trucks at its dis- posal and the Welfare Department sends from twenty five to forty laborers here daily I find it almost impossible to use these laborers to an advantage without the use of our depart- ment trucks for our own use.
Respectfully submitted,
EDWARD C. BEAULAC, Highway Surveyor.
Treasurer's Report for 1932.
CASH.
Balance on hand Jan. 1, 1932
$ 33,231 19
Receipts for the year
.
1,123,777 11
$1,157,008 30
Disbursements per warrant
$1,197,411 49
Less cash deficits*
40,403 19.
$1,157,008 30
*Cash deficit is the amount of bills approved in excess of receipts and represented by checks drawn but not issued.
TRUST FUNDS.
Balance on hand Jan. 1, 1983 $22,788 01
Received for perpetual care
800 00
Interest credited during year 1,051 91
$24,634 92
Interest withdrawn and credited to Cemetery
Trustees account*
$1,432 12
Balance on hand Dec. 31, 1932 . $28,202 80 $398.84 of 1931 interest included in 1932 withdrawal.
TOWN HISTORY ACCOUNT.
Unbound copies on hand Jan. 1, 1982 45
Unbound copies sold during year . .
2
-
Unbound copies on hand Dec. 31, 1939 .
43
TO THE HONORABLE BOARD OF SELECTMEN AND THE VOTERS OF MILFORD:
During the past year Milford, in common with a great majority of Massachusetts municipalities, experienced finan- cial difficulties unparalleled in the annals of the Common-
60
wealth. Because of a lack of money for investment in muni- cipal short term notes, cities and towns found themselves un- able to borrow in anticipation of revenue, most of them for the first time in their history.
To complicate the situation they found themselves facing maturing notes in the early months of the year and the only solution was to cease all payments other than welfare, and in some towns relief payments had to be suspended, and con- serve every resource to meet maturing obligations and avoid defaulting. While a default of a note or interest payment by a municipality is not quite as serious a matter as by an indi- vidual or a corporation, nevertheless such a default would im- pede to a great extent arranging future loans, and would most certainly exact a heavy penalty in the rate of interest upon any loans that might be arranged.
At the beginning of the year we were confronted with notes in the amount of $205,000.00 maturing in the first four months, with welfare and relief demands to the amount of $3000.00 per week to be met. Withholding payment of sala- ries and accounts helped conserve what resources we had, in- tensive work by the collector showed its results, the splendid spirit shown by some of our local citizens and organizations in advancing loans when we were unable to secure them through the usual sources, together with a timely loan from our three local banks made it possible for us to meet each note as it came due.
Relief payments were made weekly and some salary pay- ments were made during this period.
During all this time your treasurer was constantly in touch with Boston banks and municipal investment houses, but because of the somewhat arbitrary requirements as to percentage of taxes collected was unable to arrange a loan. Finally after we met all obligations as they matured I suc- ceeded in arranging a loan early in May through the First National Bank of Boston in the amount of $150,000.
In November we again met all notes as they matured and the same citizens and organizations that had loaned us money
61
earlier in the year made new loans to the Town. We also se- cured a loan in December through F. S. Moseley & Co. in the amount of $50,000.00.
Despite the fact that we are entering the year 1933 with a deficit of $40,403.19 made up of checks which have been writ- ten as authorized by warrant, but unissued until receipts per- mit, the financial situation is slightly improved as compared to a year ago. A year ago the total debt was $353,000.00, less cash balance of $33,231.19 left a net debt of $319,768.81. This year the total debt is $236,000.00, plus the deficit of $40,- 408.19; leaves a net debt of $276,403.19; a reduction of $43,- 365.62 during the year.
The voluntary contribution of five per cent of the salaries of officials and full time employes, inaugurated in June for the final six months of the year was of much help in keeping expenses witnin a reasonable figure. During the months that it was necessary to suspend payment of salaries I found an excellent spirit of cooperation and willingness on the part of all affected. The merchants to whom the town owed, or still owes money have shown the same spirit of co-operation, ac- cepting the deferring of payments until such time as receipts permitted it, as their part of the general determination of the town to carry on. At the present time all salaries and wages are paid in full and accounts are paid to the last of November.
The outlook for 1983 is improving, we were compelled to pay six per cent interest on the loan arranged in May, while we secured the December loan at four and three quarters per cent. I am confident that we will be able to borrow at a still lower rate during the coming year.
Respectfully submitted, B. J. CLANCEY, Town Treasurer,
Assessors' Report for 1932.
Town Appropriations: . $684,695 23
Deficits in overlay account (1925, 1926, 1927 and 1928)
3,219 06
State Tax,
22,522 50
State Highway Tax, 1,586 50
Auditing Municipal Accounts, 132 90
State Parks and Reservation Tax, 32 55
State Tax (Hospital or Home Care), 175 00
State Tax (Old Age Assistance Tax) 4,396 00
County Tax, .
28,118 00
County Tax (T. B. Hospital),
2,828 77
Overlay,
8,284 64
Total,
. $705,991 15
ESTIMATED RECEIPTS.
Income Tax,
$44,488 94
Corporation Tax,
12,548 02
Bank Tax,
658 29
Motor Vehicle Excise Tax, .
16,500 00
Licenses,
1,945 00
Fines,
.
646 37
Special Assessment,
741 96
General Government,
872 20
Protection of Persons and Property,
42 07
Health and Sanitation,
861 78
Highways,
25 00
Charity,
21,908 01
Old Age Assistance, (Refund from July 1 to April 30)
13,209 10
Soldiers' Benefits, 760 58
Schools,
8,175 95
Libraries,
.
· 156 10
.
63
Cemeteries, . ,
$ 594 50
Interest on Deposits,
1,601 92
Interest on Taxes, .
16,401 50
Chapter 122, Acts of 1931, Highway Appropriation Offset, .
13,286 41
Rent,
1,144 00
Available Funds, .
18,746 42
Dog Tax for Library, ·
· 1,270 35
Total,
. $176,584 47
Net amount raised by taxation on Polls and Pro-
. $529,406 68 perty
Number of Old Age Assistance Taxes (4,396) at $1.00, . $4,396 00
Number of Polls, 4174 at $2.00 · 8,348 00
$12,744 00
$516,662 68
Total Valuation, $14,932,440. Tax Rate $34.60, $516,662 42
Gain in fractions, .
26
$516,662 68 COMMITMENTS FROM ASSESSORS TO COLLECTOR FOR YEAR OF 1982.
Tax on Real and Personal Estates, . $516,662 68
Tax on Polls and Old Age Assistance, . 12,744 00 ·
Total of All Taxes Listed in Collector's Book (First Commitment), . . $529,406 68
DECEMBER LEVY COMMITMENTS IN 1932. Personal Property, .
48 44
Sixty Poll Taxes at $2.00 each, . . 120 00
Sixty-one Old Age Assistance Taxes at $1.00, .
61 00
Total Commitments for 1932 on Real, Personal,
Polls and Old Age Assistance, . $529,686 12
64
EXCISE TAX COMMITMENTS FOR 1932. (Additional to the Above.)
First Commitment,
$16,059 64
Second Commitment,
.
748 64
Third Commitment,
.
713 57
Fourth Commitment,
. .
535 27
Total Excise Commitment (1932) .
·
$18,057 12
Respectfully submitted,
WILLIAM F. CLANCY, PEARL L. HOLLAND, FREDERICK A. NEALON,
Assessors.
· In Memoriam
FREDERICK W. HOLLAND
Elected an Assessor March 5, 1917 Died November 15, 1933
Tax Collector's Report.
Year. Levy. Amt. paid Treasurer. Abatements. Balance Due
1926 $249 96
$10.82
$118 28
Aud. Adj. 04
1927 748 15
575 34
Aud. Adj.
55 88
1928
7,423 46
1,862 99
5,566 19
Aud. Adj.
253 89
Int.
291 86
Fees ..
37 75
Refund.
46 56
1929. 32,806 -75
Aud. Adj. 52. 20
Int.
3,721 51
Fees.
713 02
Refund
33 00
1930. 118,761 56
Aud. Adj. 183 78
Int. 8,303 82
Fees.
6:23 97
1931. 219,993 75
Aud.Adj. 101 26
Int. 4,203 61 Fees. 177 45
1932 525,185 12
298,320 36
1,104 95 216,937 91
9,083 37 T. T.
OLD AGE ASSISTANCE TAX.
1931. 1,372 00
Int 16 28
Fees. 119 05
1932. 4,458 00
Int. 1 01
28,076 17
4,117 99
2,762 97
64 15 Aud. Adj.
2,305 20 T. T.
99,929 07
2,461 10
15,513 49.
192 00 Aud. Adj.
9,777 42 T. T.
106,206 71 1,102 68 107,236 29
9,930 39 T. T.
Int. 261 47
1,014 33 493 00
2,898 01 1,561 00
120 90 Aud. Adj. 141 61
65 88 Aud Adj. 16 20 T. T.
8 00 Aud. Adj. 615 84 T. T
66
MOTOR VEHICLE TAX.
Year. Levy. Amt. paid Treasurer, Abatements. Balance Due
1929. $ 641 54 $ 43 74
$ 5 39
Int. 7 11
Fees.
75
1930. 2,322 94
564 60
22 31
1,817 04
Aud. Adj. 5 09
23 22 Aud. Adj.
Int. 57 68
Fees, 31 50
Refund 9 96
1981. 6,063 78
3,816 29
200 79
2,563 63
Aud. Adj. 5 71
Int. 77 26
Fees 205 10
Refund 228 91
1932. 18,057 12
14,530 55
578 94
3,611 72
Aud. Adj 8 20
Int.
16 00
Fees 152 45
Refund. 487 44
T. T. represents Tax Titles.
APPORTIONED SEWERS.
Tax. Amount Paid Treasurer 1932. Balance
1910-1981 Bal. $ 825 87
159 02 $1,200 76
1932 Levy 572 10
109 77 Aud. Adj.
Aud. Adj. 65 06
Int. 6 52
UNAPPORTIONED SEWERS.
1914-1931 Bal. 4,922 43
1932 Levy 14,108 07 4,053 07
9,648 77
Aud. Adj. 220 39 5,620 48 Aud. Adj.
Int. 71 43
This year, we are all aware, has been the most trying year in our memory. For those unemployed and those work-
$ 602 27
Aud. Adj. 2 00
67
ng short time it has been a tremendous task to meet pay- ments of taxes.
I have used my best judgment and been as considerate as I could be to each tax payer, but for the financial good of our town and because of the laws of the State, I had no course but the one I followed in order to collect taxes. I have not sin- gled out any individual or group, but have followed my own judgment. The very able assistance and advice of our Town Solicitor, Mr. Wm. A. Murray, was a distinct aid to me.
To those who co-operated with me throughout the year I am very thankful.
Respectfully yours,
W. J. READ, Tax Collector.
Town Accountant's Report.
TO THE HONORABLE BOARD OF SELECTMEN AND THE VOTERS OF MILFORD: -
Herewith I submit my annual report of the financial tran- sactions of the Town of Milford for the fiscal year ending December 31, 1932. Included is a balance sheet, a detailed report of Receipts from all sources of income, an itemized re- port of the expenditures of cach individual department and account, a recapitulation and [estimate sheet; showing the appropriation expenditures, bilances anl estimates for 1933 of the various departments; a list of the salaries paid the Town Officials and a detailed summary of the Net Fur.ded Debt of the Town.
During the past year the Books and Accounts of the Town were audited by the State Division of Accounts and were found to be in good order.
No accounts have been overdrawn during the past year and but one department has asked for an appropriation for unpaid bills to date. We added the sum of $8,992 18 to our Excess and Deficiency Fund from the unexpended balances, making a total of $157,104.69 in the Excess and Deficiency Fund which will become available as the outstanding taxes are reduced.
I wish to thank all the departments for their co-operation and assistance during the past year.
Respectfully submitted,
MICHAEL J. HANNIGAN,
Town Accountant.
TOWN OF MILFORD BALANCE SHEET, DECEMBER 31, 1932.
General Accounts.
ASSETS.
LIABILITIES.
Temporary Loans:
Anticipation of Revenue
Levy of 1929 .
. 8 2,762 97
Levy of 1930 . .
15,513 49
Surplus War Bonds .
.
3,293 99
Levy of 1931 107,236 29
Sale of Pearl Street Property 500 00
Levy of 1932 .
216,937 91
Sale of Cemetery Lots and Graves
408 00
Appropriation Balances:
Motor Vehicle Excise Tax of 1929 602 27 ·
Construction of side-
Motor Vehicle Excise 1930 1,817 04
walls on Charles River $ 500 00 Rebuilding West Street 9,888 06
Motor Vehicle Excise 1931 2,563 68
Reconstruction of East Main Street ·
26,885 03
Installing Drain on Wal- nut Street ·
500 00
$351,045 37
Special Assessments : Old Age Assistance, 1931 $ 493 00 Old Age Assistance in 1932 ·
1,561 00
. · Investigation of Welfare and Relief Depart- ments 1,000 00 . · Land Damages on East Main Street 438 39
69
Motor Vehicle Excise
1932 .
·
3,611 72
Accounts Receivable: Taxes:
$115,000 00 . Cash Deficit ·
40,403 19
·
TOWN OF MILFORD BALANCE SHEET, DECEMBER 31, 1932 .- CONTINUED.
General Accounts-Continued.
Apportioned Sewer As- sessments from 1910 -. 1932 ·
$1,200 62
Income Vernon Grove
Unapportioned Sewer
Trust Funds ·
421 85
Assessments from
Income North Purchase
1914-1932
9,648 77
Trust Funds
25 60
Departmental:
Overlays Reserved for Abatements:
Health.
$ 406 50
Levy of. 1929 .
$1,808 61 70
Highway
688 60
Levy of 1930 .
2,061 05
Public Welfare
4,461 05
Levy of 1931 .
.
757 58
Infirmary
474 62
Levy of 1932 ·
.
7,179 69
Mothers' Aid
2,430 10
11,806 93
State Aid
77 00
769 14
Military Aid
80 00
Reserved for uncashed Checks
50 30
School Department ·
4,395 76
Accounts Payable to be Refunded :
Cemetery .
Taxes of 1927 ·
·
$11 34
Taxes of 1928 .
.
2 00
State Aid to High-
ways .
7,405 42
Old Age Assessment to State
84 00
.
.
·
·
·
,
Overlay Reserve .
·
·
·
68 00
Judgment Taxes, 1926
157 10
13 34
Land Damages on West Street $497 50 ·
$12,903 39
$40,156 43
County Aid to High- ways · .
7,405 44
28,049 59
Loans Authorized
7,000 00
Overlay Deficit: Levy of 1927
·
$
62 88
Levy of 1928
2,694 29
2,757 17
Levy 1932-Moter Vehi- cle Excise Tax ·
3,611 72
Sewer Revenue . ·
10,849 39
Departmental Revenue . 13,081 63
32,525 73
Uncollected Court Judg-
ment ·
157 10
Excess and Deficiency
157,104 69
$402,272 84
$402,272 84
.
.
·
Town Possessions
517 32
Revenue Reserved Until Collected: Levy of 1929-Motor Vehicle Excise Tax 602 27 Levy 1930-Motor Vehi- cle Excise Tax 1,817 14 Levy 1931 -- Motor Vehi- cle Excise Tax .
2,563 68
·
.
.
71
.
.
TOWN OF MILFORD BALANCE SHEET, DECEMBER 31, 1932 .- CONTINUED.
Deferred Revenue Accounts.
¡Apportioned Sewer Assessments: (Not Due)
Sewer Assessments: Apportioned but not due
$5,357 71
Due 1933
$647 94
Due 1934
653 61
Due 1935
654 90
Due 1936
654 86
Due 1937
574 41
Due 1938
552 48
Due 1939
552 44
Due 1940
533 57
Due 1941
533 50
$5,357 71
$5,357 71
Tax Titles
Tax Accounts. $32,751 47 Tax Titles Reserve
. $32,751 47
.
.
.
.
·
.
.
72
·
.
.
Debt Accounts.
Net Funded or Fixed Debt .
$121,000 00 Sewer Construction Loan, 1906 · Sewer Construction Loan, 1908 . . Sewer Construction Loan,
$28,000 00
2,000 00
1922
40,000 00
George E. Stacy School Loan, 1915 ·
9,000 00
Main Street Construction Loan, 1929 ·
30,000 00
73
Main Street Sidewalk Loan, 1930 .
4,000 00
East Main Street Construc-
tion Loan, 1932
8,000 00
$121,000 00
$121,000 00
Trust Funds, Cash and Securities
Trust Accounts. $23,202 80 Cemetery Perpetual Care Funds . . $23,202 80
74
RECEIPTS. TAXES.
Current Year:
Poll
5,616 0℃
Motor Vehicle Ex-
cise
14,353 93
Real estate and per-
sonal
292,442 89
-$ 312,412 82
Previous Years:
Poll
$
1,864 00
Motor Vehicle Ex-
cise
4,038 06
Real estate
216,728 11
222,630 17
From the State:
Income tax
$47,586 09
Corporation tax,
Business .
10,594 78
Corporation tax,
Public Service . 880 36
National Bank tax
614 46
Trust Co. tax
26 88
Veterans
Exemp-
tions
86 91
59,689 38
Tax Titles
1,885 08
Total for Taxes ·
$596,067 45
LICENSES.
Liquor
$ 5 00
Junk .
25 00
Pedlers
280 00
Sunday
860 00
Pool, Billiards and Bowling 51 00
Auto Agents .
160 00
Victuallers
.
34 00
·
·
75
Second Hand Stores
$ 15 00
Alcohol
41 00
Auctioneers .
89 00
Slaughter House
2 00
Undertakers
6 00
Manicurists .
26 00
Massage
2 00
Ice Cream Manufacture
3 00
Oleomargarine
1 50
Theatre
150 00
Garbage
6 00
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