USA > Massachusetts > Hampden County > Palmer > Town Annual Report of the Officers of the Town of Palmer, Massachusetts 1930 > Part 2
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these charges are uncollectible, the matter should be brought to the attention of the town for disposition.
The books and accounts of the public welfare depart- ment were examined. The charges, collections, and dis- allowances were verified and the outstanding accounts were listed and proved.
The records at the town infirmary dealing with sales of milk and produce were found to be inadequate and, therfore, did not lend themselves to proper audit. Ar- rangements have been made, however, for the installa- tion and keeping of proper books and records, which should facilitate the examination of these accounts in the future.
The financial records of the school department were examined. The recorded charges were verified, the col- lections were compared with the books of the treasurer, the abatements were checked, and the outstanding ac- counts were listed and proved. It was again noted that small expenditures from miscellaneous school receipts are being made, in which connection attention is called to Section 53, Chapter 44, General Laws, which reads as follows :
All moneys received by any town officer or department, except as otherwise provided by special acts and except fees provided for by sta- tute, 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, except that sums allotted to towns for highway pur- poses by the commonwealth or a county, which shall be used only for the purposes specified by the officials making the allotment or to meet
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temporary loans issued in anticipation of such allotment as provided in sections six or six A, shall be available therefor without any appro- priation.
The accounts of the cemetery commissioners were examined and checked in detail. The charges were ana- lyzed, the collections were compared with the payments to the treasurer, the outstanding accounts were listed and proved, and the cash balance was verified.
Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treas- urer's cash, summaries of the tax and departmental ac- counts, as well as tables 'showing the trust fund transac- tions.
For the co-operation received from the several town officials during the progress of the audit, I wish, on be- half of my assistants and for myself, to express appre- ciation.
Respectfully submitted,
EDW. H. FENTON
EHF/AH
Chief Accountant
RECONCILIATION OF TREASURER'S CASH
Balance January 1, 1928,
Receipts,
$97,868.62
726,012.87
$823,881.49
Payments,
Balance December 31, 1928,
$682,591.42
141,290.07
$823,881.49
26
Balance January 1, 1929, Receipts,
$141,290.07 722,566.71
Payments, Balance December 31, 1929,
$863,856.78 $790,970.90 72,885.88
$863,856.78
Balance January 1, 1930,
$72,885.88
Receipts January 1 to June 10, 1930, 239,772.30
$312,658.18
Payments Jan. 1 to June 10, 1930 $228,926.40
Balance June 10, 1930:
Palmer Nat'l Bank, $83,651.78
Cash in office verified,
80.00
83,731.78
$312,658.18
PALMER NATIONAL BANK
Balance June 10, 1930, per statement
$84,475.82
Balance June 10, 1930, per check register, $83,651.78
Outstand checks June
10, 1930, per list, 824.04
$84,475.82
TAXES-1921
Cash on hand Feb. 21, 1928, per previous audit $36.23 Paments to treasurer 1928, $36.23
27
TAXES-1922
Cash on hand Feb. 21, 1928, per previous audit, $43.47 Payments to treasurer 1928, $43.47
TAXES-1923
Cash on hand Feb. 21, 1928, per previous audit, $39.33 Payments to treasurer 1928, $39.33
TAXES-1925
Outstanding January 1, 1928 per previous audit $64.50
Payments to treasurer 1928, $64.50
TAXES-1926
Outstanding January
1, 1928, per previous audit, $9,461.93
District taxes transferred to
tax titles as town taxes .46
$9,462.39
Payments to treasurer :
1928,
$8,892.99
1929,
2.00
$8,894.99
Abatements 1928,
547.26
Transfer to tax titles,
20.14
$9,462.39
28
TAXES-1927
Outstanding January
1, 1928, per pre- vious audit, District taxes transferred to tax titles as town taxes,
$67,978.92
.42
$67,979.34
Payments to treasurer :
1928,
$57,322.72
1929,
9,609.89
$66,932.61
Abatements :
1928, 89.47
Transfer to tax titles :
1928,
$ 7.41
1929,
11.65
19.06
Outstanding December
31, 1929,
938.20
$67,979.34
Outstanding January 1, 1930, $938.20
Abatements Jan. 1 to June 10, 1930,
$689.70
Audit adjustment-trans- fer to tax titles,
248.50
4 $938.20
29
TAXES-1928
Commitment per warrant,
Additional commitment,
$294,054.79 203.89
$294,258.68
Payments to treasurer :
1928, $250,089.16 30,518.06
1929,
$280,607.22
Abatements 1928,
179.56
Transfer to tax titles,
19.68
Outstanding Dec. 31, 1929,
13,452.22
-
$294,258.68
Outstanding Jan. 1, 1930,
$13,452.22
Unlocated difference,
.50
$13,452.72
Payment to treasurer
January 1 to June 10, 1930, $4,807.63
Abatements January 1,
to June 10, 1930, 160.88
Audit adjustment-
transfer to tax titles, 262.34
Outstanding June 10, 1930, per list, 7,030.36
Cash balance June 10, 1930, Verified : in hands of collector, $938.13
In hands of constable, 253.38
1,191.51
$13,452.72
30
TAXES-1929
Commitment per warrant,
$261,976.07
Payments to treasurer,
$215,981.05
Abatements,
2.23
Outstanding December 31, 1929,
45,992.79
$261,976.07
Outstanding January 1, 1930, $45,992.79
Additional Commitment, 38.00
Audit adjustment-error in reporting abatement,
.32
Unlocated difference, .16
$46,031.27
Payment to treasurer January 1 to June 10, 1930, $19,835.22
Abatements January 1 to June 10, 1930, 5.12
Audit adjustment-transfer to tax titles,
144.16
Oustanding June 10, 1930, per list, 25,496.34
Cash on hand June 10, 1930 verified, 550.43
$46,031.27
POLL TAXES-1930
Commitment per warrant,
$5,260.00
Outstanding June 10, 1930,
$5,254.00
Cash on hand June 10, 1930,
6.00
$5,260.00
31
MOTOR VEHICLE EXCISE TAXES-1929
Commitment per warrants, $19,209.79
Abatements after payment, refunded, 230.97
$19,440.76
Payments to treasurer,
$15,298.89
Abatements,
623.84
Outstanding December 31, 1929,
3,518.03
$19,440.76
Outstanding January 1, 1930,
$3,518.03
Commitment per warrants January 1 to June 10, 1930,
488.54
Abatements after payment, refunded,
33.91
Audit adjustment-overpayment to collector, .10
$4,040.58
Payments to treasurer January 1 to
June 10, 1930
$1,276.86
Abatements January 1 to June 10, 1930 :
Reported,
$467.49
Not reported,
264.88
732.37
Outstanding June 10, 1930,
per list,
1,424.64
Cash balance June 10, 1930, verified,
In hands of collector, $564.84
In hands of constable,
41.87
606.71
$4,040.58
32
MOTOR VEHICLE EXCISE TAXES-1930
Collections in advance of commitment, $2.33
Cash on hand June 10, 1930, verified, $2.33
FIRE DISTRICT A - TAXES 1925
Outstanding January 1, 1928,
per previous audit, $44.75
Overpayment to district treasurer, refunded, 60.63
$105.38
Payments to district treasurer,
$105.38
FIRE DISTRICT A - TAXES 1926
Oustanding January 1, 1928, $266.39
Payment to district treasurer 1928, $259.70
Abatements 1928, 5.69
Transfer to tax titles, .10
Overpayment to district treasurer on Fire District C. taxes 1926 trans-
ferred to Fire District A. taxes, .90
$266.39
FIRE DISTRICT A - TAXES 1927
Outstanding January 1, 1928, per previous audit Payments to district treasurer : 1928, $1,868.43
$2,216.94
1929, 293.08
$2,161.51
33
Abatements :
1928,
$ 4.42
1929,
17.69
22.11
Transfer to tax titles,
11.85
Outstanding December 31, 1929,
21.47
$2,216.94
Outstanding January 1, 1930,
$21.47
Cash on hand June 10, 1930, verified, $21.47
FIRE DISTRICT A - TAXES 1928
Commitment per warrant,
13,016.81
Additional commitment, 7.87
$13,024.68
Payments to district
treasurer :
1928,
$10,905.30
1929,
1,219.23
$12,124.53
Abatements :
1928,
$31.08
1929,
.43
31.51
Transfer to tax titles,
22.14
Outstanding Dec. 31 1929, 846.50
$13,024.68
a
34
Outstanding Jan 1, 1930, $846.50
Payments to district treasurer
January 1 to June 10, 1930, $279.66
Outstanding June 10, 1930, per list, 498.84
Cash on hand June 10, 1930, verified, 68.00
$846.50
FIRE DISTRICT A - TAXES 1929
Commitment per warrant,
$8,764.50
Payments to district treasurer, $7,304.45
Transfer to tax titles, 7.95
Outstanding Dec. 31, 1929,
1,452.10
$8,764.50
Outstanding Jan. 1, 1930,
$1,452.10
Additional commitment, 20.85
$1,472.95
Payment to district treasurer Jan. 1 to June 10, 1930, $422.14
Abatements Jan. 1 to June 10, 1930, .32
Outstanding June 10, 1930, per list, 1,038.90
Cash on hand June 10, 1930, verified,
11.59
$1,472.95
FIRE DISTRICT C - TAXES 1925
Outstanding Jan. 1, 1928, per pre- vious audit, $49.31
Payments to district treasurer 1928, $49.31
35
FIRE DISTRICT C - TAXES 1926
Outstanding Jan. 1, 1928, $225.09
Overpayment to district treasurer on Fire District C-taxes trans- ferred to Fire District A- taxes 1926, .90
$225.99.
Payments to district
treasurer : 1928,
$203.36
Abatements 1928,
22.27
Transfer to tax titles,
.36
$225.99
FIRE DISTRICT C - TAXES 1927
Outstanding Jan. 1, 1928,
per previous audit, Payments to district treasurer
$804.70
1928,
$613.45
1929,
186.63
$800.08
Abatements :
1929,
3.87
Transfer to tax titles,
.30
Outstanding Dec. 31, 1929,
.45
$804.70
Outstanding Jan. 1, 1930,
$.45
Payments to distrist treasurer Jan, 1 to June 10, 1930, $.45
36
FIRE DISTRICT C - TAXES 1928
Commitment per warrant,
$6,514.29
Additional commitment, 53.86
$6,568.15
Payments to district
treasurer :
1928,
$5,774.61
1929,
635.27
$6,409.88
Transfer to tax titles,
.24
Abatements 1928,
.77
Outstanding Dec. 31, 1929,
157.26
$6,568.15
Outstanding Jan. 1, 1939, $157.26
Payments to district treasurer
Jan. 1 to June 10, 1930, $42.36
Outstanding June 10, 1930, per list, 94.11
Cash on hand June 10, 193", verified, 20.79
$157.26
FIRE DISTRICT C - TAXES 1929
Commitment per warrant, $7,348.63
Payments to district treasurer, $6,463.78
Transfer to tax titles, .28
Outstanding Dec. 31, 1929, 884.57
$7,348.63
37
Outstanding Jan. 1, 1930, Additional commitment,
$884.57 44.50
$929.07
Payments to district treasurer Jan. 1 to June 10, 1930, $402.47
Outstanding June 10, 1930, per list, 505.60
Cash on hand June 10, 1930, verified,
21.00
$929.07
STREET SPRINKLING ASSESSMENTS 1926
Outstanding Jan. 1, 1928, per previous audit, $65.70
Payments to treasurer, 1928, $65.70
STREET SPRINKLING ASSESSMENTS 1927
Outstanding Jan. 1, 1928, per previous audit, Payments to treasurer :
$224.46
1928, 1929,
$151.26 73.20
$224.46
STREET SPRINKLING ASSESSMENTS 1928
Commitment per warrant, Payments to treasurer : 1928, 1929,
$669.12
$519.57
83.16
$602.73
Outstanding Dec. 31, 1929,
66.39
$669.12
38
Outstanding Jan. 1, 1930, Payments to treasurer Jan. 1, to June 10, 1930, $22.92 Outstanding June 10, 1930, 37.77 Cash on hand June 10, 1930, verified, 5.70
$66.39
$66.39
SIDEWALK AND CURBING ASSESSMENTS
Outstanding Jan. 1, 1928, per previous audit,
$4,340.29
Commitments,
595.44
$4,935.73
Payments to treasurer :
1928,
$611.33
1929,
54.98
$666.31
Outstanding Dec. 31, 1929,
4,269.42
$4,935.73
Outstanding Jan. 1, 1930, $4,269.42 Audit Adjustment-
Commitments Jan. 1 to June 10, 1930, not previously reported, 3,390.60
$7,660.02
Payments to treasurer Jan. 1 to June 10, 1930, $585.27
39
Outstanding June 10, 1930,
6,809.72 per list, Cash on hand June 10, 1930, verified, 265.03
$7,660.02
RECONCILIATION OF COLLECTOR'S CASH
Balances June 10, 1930, per tables :
Taxes :
Levy of 1928,
$938.13
Levy of 1929,
550.43
Levy of 1930,
6.00
Motor Vehicle Excise Taxes :
Levy of 1929,
$564.84
Levy of 1930,
2.33
Street Sprinkling Assessments : Levy of 1928,
5.70
Fire District A Taxes :
Levy of 1927,
21.47
Levy of 1928,
68.00
Levy of 1929,
11.59
Fires District C Taxes :
Levy of 1928,
20.79
Levy of 1929,
21.00
Sidewalk and Curbings,
265.03
Interest on taxes,
135.44
$2,610.75
Balance June 10, 1930 : Palmer National Bank
Per statement, $1,851.27
Less outstanding
check, .30
$1,850.97
40
Cash in office, verified, 758.33 Variation, 1.45
$2,610.75
DOG LICENSES
Cash on hand Feb. 21, 1928,
per previous audit, $8.40
Licenses issued Feb. 21 to Dec. 31, 1928:
Males,
495 @ $2.00, $990.00
Spayed
females, 84 @ 2.00, 168.00
Females 76 @ 5.00, 380.00
Kennel, 1 @ 25.00, 25.00
1,563.00
1,571.40
Payments to county treaurer, Feb. 21 to Dec. 31, 1928, Fees retained by town clerk, Feb. 21 to Dec. 31, 1928,
$1,433.00
131.20
Cash on hand Dec. 31, 1928,
7.20
$1,571.40
Cash on hand Jan. 1, 1929, $7.20
Licenses issued 1929 :
Male,
444 @ $2.00, $888.00
Spayed
females,
85 @ 2.00, 170.00
Femals, 57 @ 5.00, 285.00
1,343.00
$1,350.20
41
Payments to county treasurer, 1929, $1,229.40 Fees retained by town clerk, 117.00
Overpayment to town clerk, refunded,
2.00
Cash on hand Dec. 31, 1929,
1.80
$1,350.20
Cash on hand Jan. 1, 1930, 1.80
Licenses issued Jan. 1 to June 10, 1930 : Males, 407 @ $2.00, $814.00
Spayed
females, 71 @ 2.00, 142.00
Females, 43 @ 5.00, 215.00
1,171.00
Overpayment to town clerk to be refunded, 2.00
$1,174.80
Payment to county treasurer Jan. 1 to June 10, 1930, $1,059.60
Fees retained by town clerk Jan. 1 to June 10, 1930,
103.20
Cash on hand June 10, 1930, verified,
12.00
$1,174.80
HUNTING AND FISHING LICENSES
Cash on hand Feb. 21, 1928, per previous audit $22.50 Licenses issued Feb. 21 to Dec. 31, 1928 : 469 Resident citizens' sporting @ $2.25 $1,055.25
42
23 Resident citizens, trapping 2.25, 51.75
5 Non-resident citizens' sporting @ 5.25,
26.25
1 Alien's sporting @ 15.25
15.25
55 Minor trappers' @ .75
41.25
11 Duplicates @ .50
5.50
1,195.25
$1,217.75
Payments to State Feb. 21 to
Dec. 31, 1928, $1,079.50
Fees retained by town clerk,
138.25
$1,217.75
Licenses issued 1929: 630 Resident citizens' sporting @ $2.25, $1,417.50
29 Resident citizens' trapping @ 2.25, 65.25
6 Non-resident citizens' sporting @ 5.25,
31.50
4 Aliens' sporting @ 15.25,
61.00
92 Minor trappers' @ .75,
69.00
12 Duplicates, @ .50,
6.00
$1,650.25
Payments to State, 1929,
$1,460.00
Fees retained by town clerk,
190.25
$1,650.25
Licenses issued Jan. 1 to June 10, 1930 : 352 Resident citizens' sport @ $2.25, $792.00
43
3 Resident citizens' trapping @ 2.25, 6.75
8 Minor trappers' @ .75, 6.00
$804.75
Payments to State Jan. 1 to June 10, 1930, $704.00
Fees retained by town clerk
Jan. 1 to June 10, 1930,
89.50
Cash on hand June 10, 1930, verified,
11.25
$804.75
SEALER OF WEIGHTS AND MEASURES
Cash on hand Feb. 21, 1928,
per previous audit, $14.07
Fees collected :
Feb. 21 to Dec. 31, 1928, $156.40
1929, 145.63
Jan. 1 to June 30, 1930, 77.35
379.38
Cash over,
.75
$394.20
Payments to treasurer :
Feb. 21 to Dec. 31, 1928, $170.47
1929, 10.70
Jan. 1 to June 30, 1930, 138.48
319.65
Cash on hand June 30, 1930,
verified 74.55
$394.20
44
BOARD OF HEALTH - ACCOUNTS RECEIVABLE
Outstanding Jan. 1, 1928,
per previous audit,
$105.71
Charges :
1928,
$315.15
1929,
692.71
Jan. 1 to June 10, 1930, 499.12
1,506.98
$1,612.69
Payments to treasurer :
1928,
$105.71
1929,
362.72
Jan. 1 to June 10, 1930,
356.07
$824.50
Abatements :
1929,
$ 7.14
Jan. 1 to June 10, 1930, 57.43
64.57
Outstanding June 10, 1930,
per list,
723.62
$1,612.69
MILK AND OLEOMARGARINE LICENSES
Cash on hand Feb. 21, 1928, $1.00
Licenses issued Feb. 21 to
Dec. 31, 1928:
Milk, 107 @ $.50, $53.50
Oleomargarine, 5 @ .50,
2.50
56.00
$57.00
45
Payments to treasurer 1928, $57.00
Licenses issued 1929 : Milk, 85 @ $.50, Oleomargarine, 9 @ $.50,
$42.50
4.50
Payments to treasurer 1929,
$47.00
$47.00
Licenses issued Jan. 1 to July 2, 1930: Milk, 91 @ $.50, $45.50
Oleomargarine, 18 @ .50,
9.00
$54.50
Payments to treaurer Jan. 1 to July 2, 1930, $ 5.00
Cash on hand July 2, 1930, verified,
49.50
$54.50
ROAD COMMISSION - ACCOUNTS RECEIVABLE
Outstanding Jan. 1, 1928,
per previous audit, $171.59
Charges :
1928,
$72.00
1929,
286.70
Jan. 1 to June 10, 1930, 24.36
383.06
$554.65
46
Payments to treasurer :
1928,
$215.45
1929,
142.70
Jan. 1 to June 10, 1930,
168.36
.
$526.51
Abatements, 1929,.
28.14
$554.65
PUBLIC WELFARE DEPARTMENT ACCOUNTS RECEIVABLE
Outstanding Jan. 1, 1928,
per previous audit : Board at Town Infir- mary, $46.00
Outside poor,
226.85
Mothers' aid,
918.19
Temporary aid,
319.61
$1,510.65
Charges 1928:
Board at Town Infir-
mary, $1,255.00
Outside poor, 1,207.36
Mothers' aid, 3,215.41
Temporary aid,
906.56
6,584.33
Overpayment to treasurer, refunded, 102.00
$8,196.98
47
Payments to treasurer 1928: Board at Town Infir-
mary,
$610.00
Outside poor,
1,340.81
Mothers' aid,
1,364.64
Temporary aid,
532.16
$3,847.61
Abatements 1928:
Mothers' aid,
$10.97
Temporary aid,
135.50
146.47
Outstanding Dec. 31, 1928: Board at Town Infir- mary,
$691.00
Outside poor,
118.40
Mothers' aid,
2,757.99
Temporary aid,
635.51
4,202.90
$8,196.98
Outstanding Jan. 1, 1929 : Board at Town Infir-
mary, $691.00
Outside poor,
118.40
Mothers' aid,
2,757.99
Temporary aid,
635.51
$4,202.90
Charges 1929:
Board at Town Infir-
mary,
$371.25
Outside poor,
1,119.24
48
Mothers' aid,
2,662.99
Temporary aid,
932.81
5,086.29
$9,289.19
Payments to treasurer 1929: Board at Town Infir- mary,
$1,016.25
Outside poor, 761.15
Mothers' aid,
2,643.21
Temporary aid,
539.96
$4,960.57
Abatements 1929:
Board at Town Infir- mary,
$46.00
Outside poor,
10.25
Mothers' aid,
85.30
Temporary aid,
53.00
194.55
Outstanding Dec. 31, 1929 :
Outside poor,
$466.24
Mothers' aid,
2,692.47
Temporary aid,
975.36
4,134.07
$9,289.19
Outstanding Jan. 1, 1930: Outside poor, $466.24
Mothers' aid,
2,692.47
Temporary aid,
975.36
$4,134.07
49
Payments to treasurer Jan. 1 to June 10, 1930:
Outside poor,
$358.09
Mothers' aid,
207.10
Temporary aid,
145.46
$710.65
Outstanding June 10, 1930 per list :
Outside poor,
$108.15
Mothers' aid,
2,485.37
Temporary aid,
829.90
3,423.42
$4,134.07
TOWN INFIRMARY - SALES
Receipts Feb. 21 to Dec. 31, 1928:
Sale of Milk,
$1,297.20
Sale of Produce, 103.93
Sale of stock,
268.40
$1,669.53
Payments to treasurer Feb. 21 to Dec. 31, 1928, $1,669.53
Receipts 1929 :
Sale of Milk,
$1,336.99
Sale of Produce,
20.07
Sale of Stock,
75.00
Payments to treasurer 1929,
$1,432.06 $1,432.06
50
Receipts Jan. 1 to June 30, 1930: Sale of Milk, Sale of Produce,
$580.06
16.28
$596.34
Payments to treasurer Jan. 1, to June 30, 1930, $545.68
Cash on hand June 30, 1930, verified, 50.66
$596.34
SCHOOL DEPARTMENT ACCOUNTS RECEIVABLE
Outstanding Jan. 1, 1928, per previous audit :
Gymnasium rentals, $42.00
Auditorium rentals, 14.50
Tuition,
475.00
$531.50
Charges 1928:
Gymnasium rentals,
$218.50
Auditorium rentals,
457.75
Tuition,
4,489.16
5,165.41
$5,696.91
Payments to treasurer 1928,
$5,227.66
Abatements-Gymnasium,
6.00
Outstanding Dec. 31, 1928: Gymnasium rentals, $48.25
Auditorium rentals, 40.00
51
Tuition,
375.00
463.25
$5,696.91
Outstanding Jan. 1, 1929,
$463.25
Charges 1929:
Sale of typewriter,
$40.00
Gymnasium rentals,
243.30
Auditorium rentals,
297.50
Tuition,
4,415.00
4,995.80
$5,459.05
Payments to treasurer 1929,
$3,420.55
Abatements :
Gymnasium,
$16.00
Auditorium,
15.50
31.50
Outstanding Dec. 31, 1929:
Gymnasium rentals,
$48.00
Auditorium rentals,
19.00
Tuition,
1,940.00
2,007.00
$5,459.05 .
Outstanding Jan. 1, 1930,
$2.007.00
Charges Jan. 1 to June 10, 1930 :
Gymnasium rentals,
$125.65
52
Auditorium rentals,
209.00
334.65
$2,341.65
Payments to treasurer Jan. 1 to June 10, 1930, $2,282.15
Outstanding June 10, 1930, per list : Auditorium, $10.00 Gymnasium, 49.50
59.50
$2,341.65
SCHOOL DEPARTMENT MISCELLANEOUS RECEIPTS
Cash on hand Feb. 21, 1928, per previous audit, $25.17
Receipts Feb. 21 to Dec. 31. 1928:
Merchandise, $55.70
Car tickets, 13.49
Use of telephone,
18.79
87.98
$113.15
Payment to town treasurer Feb. 21 to Dec. 31, 1928, $84.15
Expenditures Feb. 21 to Dec. 31, 1928 26.09
Cash on hand Dec. 31, 1928, 2.91
$113.15
53
Cash on hand Jan. 1, 1929,
2.91
Receipts 1929:
Merchandise,
$29.61
Car tickets,
11.17
Use of telephone,
25.05
65.83
Vending machine,
24.64
$93.38
Payments to town treasurer 1929,
$74.73
Expenditures, 1929,
18.65
$93.38
Receipts Jan. 1 to June 25, 1930:
Merchandise,
$13.09
Car tickets,
11.48
Use of telephone,
13.24
Vending machine,
6.27
$44.08
Expenditures Jan. 1 to
June 25, 1930,
$ 7.05
Cash on hand June 25, 1930, verified,
37.03
$44.08
CEMETERY COMMISSIONERS
Outstanding Jan. 1, 1928, per previous audit : Sale of lots, $78.50 Opening graves, 8.00
54
General care, 25.50
$112.00
Charges 1928:
General care,
$333.80
Sale of lots,
138.00
Grading,
500.25
Opening graves,
543.30
Foundations,
328.25
Perpetual care,
976.38
Care of soldiers' grave,
171.00
2,990.98
$3,102.98
Payments to treasurer 1928:
General care,
$352.30
Sale of lots,
138.00
Grading,
458.50
Opening graves,
529.10
Foundations,
328.25
Perpetual care,
976.38
Care of soldiers' graves,
171.00
$2,953.53
Abatements 1928,
28.50
Payment of collection charge: Opening graves,
1.20
Error in charges 1927,
50.00
Outstanding Dec. 31, 1928:
General care,
$7.00
Grading,
41.75
Opening graves,
21.00
69.75
$3,102.98
55
CEMETERY COMMISSIONERS
Outstanding Jan. 1, 1929:
General care,
$7.00
Grading,
41.75
Opening graves,
21.00
$69.75
Charges 1929:
General care,
$327.00
Sale of lots,
263.00
Grading,
159.50
Opening graves,
645.80
Foundations,
207.83
Perpetual care,
992.37
Care of soldiers' graves,
169.00
2,764.50
Collection in advance of charge,
2.00
$2,836.25
Payments to treasurer 1929:
General care,
$321.50
Sale of lots,
263.00
Grading,
187.75
Opening graves,
664.13
Foundations,
121.82
Perpetual care,
992.37
Care of soldiers' graves,
169.00
$2,719.57
Payment of collection charge: Opening graves, 2.67
Outstanding Dec. 31, 1929 : General care, $14.50
Grading, 13.50
56
Foundations, 86.01
114.01
$2,836.25
Outstanding Jan. 1, 1930:
General care,
$14.50
Grading,
13.50
Foundation,
86.01
$114.01
Charges Jan. 1 to June 24, 1930:
General care,
$311.75
Sale of lots,
94.00
Grading,
91.63
Opening graves, 271.00
Foundations,
51.31
Care of soldiers graves,
2.00
821.69
$935.70
Collection in advance of charges, 1929,
$2.00
Outstanding June 24, 1930, per list:
General care,
$203.75
Sale of lots,
48.00
Grading,
30.00
Opening graves,
61.00
Foundations,
41.76
Care of soldiers' graves,
2.00
Balance June 24, 1930, Palmer Nat'l
386.51
57
Bank per statement:
General care,
$120.50
Sale of lots,
46.00
Grading,
75.13
Opening graves,
210.00
Foundations,
95.56
547.19
$935.70
MERRICK FUND
Savings
Deposits
Total
On hand at beginning of year 1928,
$850.00
$850.00
On hand at end of year 1928,
$850.00
$850.00
On hand at end of year 1929,
$850.00
$850.00
On hand June 10, 1930,
$850.00
$850.00
Receipts :
Income:
1928,
$38.26
1929,
40.38
Jan. 1 to June 10, 1930
21.25
$99.89
Payments :
Transferred to town:
1928,
$38.26
1929,
40.38
Jan. 1 to June 10, 1930,
21.25
$99.89
58
THOMPSON FUND
Savings
Deposits
Total
On hand at beginning of year 1928,
$951.28
$951.28
On hand at end of year 1928,
$951.28
$951.28
On hand at end of year 1929,
$951.28
$951.28
On hand June 10, 1930,
$951.28
$951.28
Receipts :
Income :
1928,
$47.54
1929,
47.54
Jan. 1 to June 10, 1930,
23.77
$118.85
Payments :
Transferred to town:
1928,
$47.54
1929,
47.54
Jan. 1 to June 10, 1930,
23.77
$118.85
CEMETERY PERPETUAL CARE FUNDS
Savings
Deposits
Total
On hand at beginning of year 1928,
$24,510.66
$24,510.66
On hand at end of year 1928,
$25,918.23 $25,918.23
On hand at end of year 1929,
$27,174.41
$27,174.41
On hand June 10, 1930,
$28,245.75
$28,245.75
59
1928:
Receipts :
Bequests,
$1,150.00
Income,
1,233.95
$2,383.95
Payments :
Added to savings deposits,
$1,407.57
Transferred to town,
976.38
$2,383.95
1929 : Receipts :
Bequests,
$950.00
Income,
1,298.55
$2,248.55
Payments :
Added to savings deposits,
$1,256.18
Transferred to town,
992.37
$2,248.55
Jan. 1 to June 10, 1930:
Bequests,
$400.00
Income,
671.34
$1,071.34
Jan. 1 to June 10, 1930: Added to savings deposits, $1,071.34
$1,071.34
TOWN OF PALMER Balance Sheet-June 10, 1930 GENERAL ACCOUNTS
Cash,
ASSETS
$83,731.78
Temporary Loans : In Anticipation of Revenue, Fire District Tax Title Redemption :
$200,000.00
Accounts Receivable: Taxes :
Levy of 1928,
$8,221.37
District A,
$41.46
Levy of 1929,
26,046.61
District C,
1.18
Levy of 1930-Polls,
5,260.00
42.64
39,527.98
Trust Fund Income: Merrick Fund,
$21.25
Motor Vehicle Excise Taxes: Levy of 1929,
2,031.35
Thompson Fund,
23.77
Special Assessments :
Street Sprinkling, 1928,
$43.47 7,074.75
Howe Fund for Improvement of Cemetery Lot,
25.00
Unexpended Appropriation Balances,
265,412.80
7,118.22
Reserve Fund-Overlay Surplus,
16,103.61
Tax Titles,
172.88
Overlays-Reserved for Abatements: Levy of 1928,
$2,902.83
Health,
$723.62
Levy of 1929,
2,459.05
Public Welfare,
3,423.42
Schools,
59.50
5,361.88
4,206.54
$2,031.35
Revenue 1930, Less Estimated Receipts
$408,449.44
Revenue Reserved until Collected : Motor Vehicle Excise Tax, Sprinkling Assessments, Sidewalk and Curbing Assessments,
43.47
7,074.75
45.02
Sidewalk and Curbing,
Departmental:
LIABILITIES
Collected,
12,756.14
Town Tax Title, Fire District Tax Title, Departmental,
129.66 43.22 4,206.54
Loans Authorized Appropriations Overdrawn- Forest Warden,
663.62
Surplus Revenue,
13,528.99 54,625.73
$555,145.67
$555,145.67
DEBT ACCOUNTS
Net Funded or Fixed Debt,
$215,000.00 Highway Improvement Loan, Highway Macadam Loan, Quaboag River Bridge Loan,
$2,000.00
6,000.00
6,000.00
School Loan-Act of 1920,
107,000.00
School Loan-Act of 1920-Series B,
21,000.00
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