USA > Massachusetts > Hampden County > Palmer > Town Annual Report of the Officers of the Town of Palmer, Massachusetts 1937 > Part 4
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97
Healey, Maurice E. Holden, M. William Hubert, Edward G. Jarvis, Frank L. Kenworthy, Charles F. Kenyon, Everett C. Kowalczyk, Stanley Marcy, Kenneth H. Mayer, George E.
Midura, Andrew J.
Moon, John
Morgenroth, Frank Nelson, Everett F.
O'Connor, Dennis E. Paine, Horace R.
Pardo, John
Parkhurst, Luke W.
Seipel, Joseph N.
Smalarz, John
Spelko, John Thomas, Edgar F.
Thompson, Fayette
Wirstrom, Lars G.
Ammann, Joseph
Curtin, Edward J.
Ford, Patrick Fortune, George M. Gay, Ernest
Johnson, Thorwald N.
Kosmider, Henry J.
Matera, John Muniec, Stanley Sugrue, Daniel Austin, John F.
Blair, Robert
Brown, William T.
15 Converse Street, Palmer 509 North Main Street, Palmer 20 Searle Street, Palmer 50 Squier Street, Palmer 596 North Main Street, Palmer 244 Park Street, Palmer 9 Foundry Street, Palmer Maple Street, Palmer 36 Pleasant Street, Palmer 597 North Main Street, Palmer 40 Knox Street, Palmer 23 Maple Street, Palmer 1 Maple Street, Palmer 71 Pleasant Street, Palmer 228 South Main Street, Palmer 6 Shearer Street, Palmer 152 South Main Street, Palmer 190 Thorndike Street, Palmer 563 North Main Street, Palmer Thompson Street, Palmer 88 Park Street, Palmer 55 Central Street, Palmer 673 North Main Street, Palmer 38 High Street, Thorndike 89 Church Street, Thorndike 285 High Street, Thorndike 53 Center Street, Thorndike 21 Gay Street, Thorndike Ware Road, Palmer Center 25 Harvey Street, Thorndike 24 School Street, Thorndike 26 Pleasant Street, Thorndike 279 High Street, Thorndike 41 Springfield Street, Three Rivers 109 Springfield Street, Three Rivers 36 South Street, Three Rivers
98
Cavanaugh, Jeremiah M. Clark, Walter
Clark, James F.
Cole, John
Fisher, Albert J.
Fleury, Frank W.
Giboleau, John
Laviolette, Oscar
Markot, Stanley
Marhelewicz, Ludwik
Monat, Noe L.
Motyka, Rudolph
Pastuszak, Joseph
Powell, Elmer Ritchie, David
Rogers, George N.
Roman, Edward W.
Sullivan, William C.
Tenczar, Lawrence
Topor, Stanley
Ziemba, Stanley
Austin, Daniel F.
Bigda, Anthony
Cavin, James M.
Champagne, Antoni
Donovan, Richard F. Gordon, Frank S.
Griffin, John F.
Gunn, George L.
Holden, Louis R.
Lamb, Harold F.
Moore, Luke F. Moriarty, Maurice J.
Piechota, Michael
Sharratt, Charles H.
Sullivan, James J.
226 Main Street, Three Rivers 104 Palmer Street, Three Rivers 34 Pleasant Street, Three Rivers 9 Anderson Avenue, Three Rivers 19 Belanger Street, Three Rivers 45 South Street, Three Rivers 21 Ruggles Street, Three Rivers 81 Springfield Street, Three Rivers 38 Ruggles Street, Three Rivers 93 Bourne Street. Three Rivers 376 Main Street, Three Rivers 22 South Street, Three Rivers 20 Maple Terrace, Three Rivers 53 High Street, Three Rivers 1 Palmer Street, Three Rivers 210 Main Street, Three Rivers 42 Bourne Street, Three Rivers 82 Bourne Street, Three Rivers 96 Bourne Street, Three Rivers 81 Bourne Street, Three Rivers 390 Main Street, Three Rivers 42 South Main Street, Bondsville 34 High Street, Bondsville 88 Pine Street, Bondsville Brown's Pond, Bondsville 29 Griffin Street, Bondsville Main Street, Bondsville 81 South Main Street, Bondsville 4 State Street, Bondsville 34 Pleasant Street, Bondsville 36 Pine Street, Bondsville 30 Pleasant Street, Bondsville 85 High Street, Bondsville Palmer Road, Bondsville
Palmer Street, Bondsville 6 Spring Street, Bondsville
99
Sullivan, Raymond J. Tobiasz, Bolac Wadas, Martin Walder, Albert
Main Street, Bondsville Emery Street, Bondsville 129 Main Street, Bondsville 61 Crawford Street, Bondsville
WILLIAM F. GRISWOLD HARRISON W. THOMPSON AUGUST AMMANN, Sr.
Board of Selectmen
100
Report of Inspector of Animals
Three Rivers, Mass., December 31, 1937
Honorable Board of Selectmen
Town of Palmer
Gentlemen :
In compliance with Section 19 Chapter 129 of the General Laws, as inspector of Animals of your town, I have completed a physical inspection of all neat cattle, sheep, goats and swine found within the limits of the town. All of the necessary reports regarding said inspection, have been filed with and accepted by the Division of Livestock Disease Control, 100 Nashua Street, Boston.
Statistics of my annual inspection are as follows :
PREMISES VISITED
Kempista, Antoni
Burke, Catherine
Blanchard, Stephen
Johnson, Kjeld
Miller, Rufus
Trombley, J. B.
Baynor, Benny
Wesson, J. H.
Rudnik, Frank
Niemiec, Stanley
Santos, Tony
Motyka, George
Nadolski, Sophie
Jaworek, Joseph
Jacek, Mrs. Joseph
Zbylot, George
Rusek, Sophie Lesniak, John
Bernard, Joseph
Midura, John
101
Gay, Stacy C. Hebert, Fred Pisarski, Michael Nowak, Lawrence Bubon, Mrs. Peter
Coulter, Alfred Kulig, Thomas
Jorczak, Joseph Balon, Frank
Opielowski, Mrs. Josephine
Broton, Adam Kulig, John
Walder, Albert
Karczmarczyk, Stanley
Witkowski, Wincenty
Kuzniara, Albert
Tyburski, John
Kosmider, John
Fila, Joseph
Kos, Catherine Piechota, Stanley
Drzal, Mary
Rondeau, Oliver
Fijol, Kazimierz
Herzog, Pauline
Bartoszek, John
Midura, Thomas
Bigda, Albert
Brothers, Lawrence
Halverson, Conrad
Domey, Dosylva
Kivor, Michael
Kos, John Dahea, James
Fabian, Joseph
Hedanczuk, Michael
Berthiume, Antoine
Niewinski, Stephen
Parda, Stanley
Kerrigan, William B.
Powers, Nathan H.
Roberts, W. A. Town Infirmary
Tobiasz, John Keyes, Fred
Hopfe, Mrs. Herbert
Christianson, Christian Johnson, Niel
Bycenski, Peter Piskor, Wojciech Mega, Michael
Kapinos, Lawrence Brothers, Arthur
Strzempek, Catherine Kwasniewski, Andrew
Shea, Daniel A.
Samek, Bronac
Midura, John
St. John, Nelson
Pychewicz, Frank
Strycharz, Michael
Izyk, John Kmon, Mary
Buffington, O. B.
Dumas, Brothers
Hamilton, James E.
Kusek, Mrs. John
Skaza, Peter
Robbius, Willie E. Smith, George R.
Borek, Agatha
Trzepacz, Andrew
102
Brothers, Nelson Spelko, John Obrzuch, Anthony Staback, Jacob Olson, Christian Tousigman, A. E. Jr.
LaRoche, Hormidas Noga, Walter
Skowyra, John
Hecmant, Adam
Plankey, Alexander
Haley, Frank
Peterson, Mrs. Anton
Capen, Fred
Topor, Agnes
Kostrzeba, Walenty
Waszkiewicz, Julian
Roberts, Ernest
Goodreau, W. A.
Krzepka, Joseph
Winer, John
Sierakowski, Bronislaus
Mozden, Peter
Panek, Joseph
Tyksinski, John
Mastalerz, Anna
Lenard, Joseph
Parda, Mary
Tenczar, Jacob
Bernat, Caroline
Wilczek, Stanley
Holewa, Felix
Krzywda, Rev. A. S.
Nadolski, Walter
Accorsi, Dominik
Kajka, Alexander
Karczmerczyk, Albert Pobieglo, John
Pobieglo, Stanley Bogacz, Michael Smola, Paul
Kowal, Stanley
Swiatlowski, Catherine
Royce, Mrs. Milton Topor, Joseph
Marciniec, Stanley
Skowronek, Gabryel
Soltys, George
Hartnett, Francis
Kokoszka, Szymon Witkowski, Ignacy Sugrue, Con
Wrzesien, John
Skura, Maciej
Seipel, Joseph
Sasur, Anthony
Noga, Leon Szklarz, Michael
Newcomb, Mrs. B.
Brown, Howard
Papuzenski, Andrew
Dojka, Thomas Gula, Stanley
Goodreau, Joseph Ridz, Andrew
Strzeminski, Joseph Topor, Sophie
Austin, John Fijol, John Ziembinski, Jacob
Pytka, Ignacy
Wilk, Adam
103
Muniec, Tadeusz
LaForrest, Louis
Czajka, Anthony
Wyrobek, Wincenty
Nevue, Henry
Topor, Stanley
White, John
Szumiel, Anthony
Gondek, John
Nietupski, Rock
Wrubel, Joseph
Korzec, Stephen
Kolas, Paul
Wilk, Mrs. Albert
ANIMAL CENSUS OF THE TOWN OF PALMER
As of December 31, 1937
Young
Cows
stock
Bulls Swine
Sheep Goats
Palmer
102
30
4
20
0
2
Thorndike
387
111
19
84
0
1
Three Rivers
143
48
4
89
3
4
Bondsville
108
42
3
20
0
1
Total - Town
740
231
30
213
3
8
NOTE :- Along with and in addition to the regular annual inspection, a careful check has been made of all premises where bovine animals are kept, to see that all animals have been Tuberculin tested under State and Fed- eral supervision. As a result of said check-up, three places were found with untested cattle. These have been reported and will be tested with the State bearing the expenses.
During the year, 122 cows and 2 oxen were brought into this town from various states. These have been properly examined, identified and released. Anyone buy-
Muniec, Victor
104
ing cattle outside of this state, must have them released by their local Inspector of Animals before such cattle can be added to their herds.
One sick horse had to be examined to determine whe- ther the disease contracted was contagious and communi- cable.
Upon examination, one cow was found to be subject to Baugs Abortion disease and was duly quarantined. Ulti- mately said animal was destroyed.
Only one case of illegal entry of cattle into this state had to be checked.
At three different times hogs had to be examined, for they were suspected as having contracted hog cholera.
Eight visits were made to examine dogs that had bit- ten persons and were suspected as having rabies. The law requires that every dog known to have bitten a person must be quarantined and observed for symptoms of rabies. Anyone who does not comply with the law by reporting such dogs, is subect to court action. None of the dogs examined showed symptoms of rabies.
One case of maltreatment of animals occurred dur- ing the year, and this was dealt with by the proper authori- ties.
Respectfully submitted,
JOSEPH L. MARHELEWICZ Inspector of Animals Palmer, Mass.
105
Report of License Commissioners
To the Honorable Board of Selectmen :
The following licenses granted during the year 1937 :
Common Victualers 31
Innholders 6
Druggists 4
All Alcoholic, Malts and Wines :
Innholders 4
Common Victualers
5
Package Store
1
Clubs 4
Druggists 3
Malt Beverages and Wines:
Innholders
1
Common Victualers
10
Package Store 2
All Alcoholic :
Drug Package Store
1
Respectfully submitted,
WILLIAM E. OTIS
Clerk of Board License Commissioners
106
Report of Tax Collector
Account of 1932
Outstanding Sept. 4, 1937 per State Audit report : Tax title disclaimed Added to tax titles
$14.00
14.00
Account of 1933
Outstanding Sept. 4, 1937
per State Audit report : Tax title disclaimed
$14.00
Added to tax titles
14.00
Account of 1934
Outstanding Sept. 4, 1937
per State Audit report :
Tax title disclaimed
$18.00
Taxes
26.52
Interest
2.75
$47.27
Paid Treasurer
19.55
Abatements
9.72
Added to tax titles
18.00
47.27
107
Account of 1935
Outstanding Sept. 4, 1937
per State Audit report :
Tax title disclaimed Taxes
$ 19.00
320.33
Interest and demands
28.17
$367.50
Paid Treasurer
245.52
Abatements
34.99
Added to tax titles
19.00
299.51
Outstanding December 31, 1937
67.99
Account of 1936
Outstanding Sept. 4, 1937
per State Audit report :
Tax title disclaimed
$ 18.00
Taxes
25,313.92
Interest and demands
900.93
$26,232.85
Paid Treasurer
16,917.13
Abatements
211.94
Added to tax titles
18.00
17,147.07
Outstanding December 31, 1937
$ 9,085.78
108
Account of 1937
Outstanding Sept. 4, 1937
per State Audit report $247,062.76
Additional Assessors' Warrants to be collected $1,303.89
Interest and demands
244.03
Motor vehicle taxes abated after payment 159.35 Real estate taxes paid after abatement 56.00
$248,826.03
Paid Treasurer
170,942.28
Abatements
1,444.05
Added to tax titles
1,123.60
173,509.93
Outstanding December 31, 1937
$75,316.10
JOHN T. BROWN
Collector of Taxes
109
Report of Tree Warden
Spent
Balance
Appropriation for 1937
$124.66
$ .34
Spent from Contingent
316.85
Spent from W. P. A.
175.31
Federal Government Grant
886.76
Put in six cavities.
Made five open cavities.
Took down eight dangerous trees.
Took down fourteen trees for W. P. A. Projects.
Trimmed eleven hundred trees.
Respectfully submitted,
DUSTIN E. GUNN,
Tree Warden
110
Report of Young Men's Library Association
No important changes have been made in the Public Library during the past year. There was a falling off in total circulation, amounting to 3030, the only increase be- ing in the Thorndike Branch, which made a gain of 385. The decrease was due to no known cause.
The circulation for the year 1937 was as follows :
Palmer, Main Library
36,613
Bondsville Branch
8,625
Thorndike Branch
5,499
Three Rivers Branch
6,411
Total
57,148
L. E. CHANDLER,
Librarian
111
REPORT OF CHARLES H. LINE, TREASURER YOUNG MEN'S LIBRARY ASSOCIATION
Year Ending December 31, 1937
Balance January 2, 1937
$ 27.14
Fines received from Miss Robinson
64.00
Received from Town of Palmer 3,600.00
$3,691.14
Paid :
Salaries
$2,292.00
Books and Magazines
803.32
Light, phone and supplies
164.19
Repairs
1.00
Fuel
298.05
Miscellaneous
20.93
Balance, January 1, 1938
111.65
$3,691.14
Respectfully submitted,
CHARLES H. LINE, Treasurer
The accounts of the treasurer have been audited and approved by me this 11th day of January, 1938.
FREEMAN A. SMITH, Auditor
112
Report of Chief of Police
Palmer, Mass. January 1, 1938
To the Honorable Board of Selectmen :
During the year 1937, 421 cases, not including cases against juvenile offenders, were prosecuted in the District Court of Eastern Hampden against 396 persons for offenses committed within the Town of Palmer. Of the persons brought before the Court in these cases, 126 were resi- dents and 270 were non-residents; 390 were males and 6 were females. The 117 drunkenness cases include cases against 25 persons who were driving motor vehicles while under the influence of intoxicating liquors. In addition, the local police served summonses on residents in 57 cases for the police of other cities.
A list of the cases follows :
Affray
3
Assault
9
Assault on an officer
2
Bastardy
9
Breaking and entering
4
Cruelty to animals
1
Cutting timber
1
Damaging property
7
Drunkenness
117
Fornication
1
Fugitives from justice
12
113
Junk laws
1
Larceny
12
Lewdness
3
Malicious mischief
3
Non-support
7
Possession of firearms by an alien
1
Rape
1
School laws
2
Selling leased property
1
Vagrancy
9
Violation of motor vehicle laws
215
421
In my judgment all the officers have discharged their duties in a faithful and conscientious manner, and I desire to officially record my appreciation of their work.
Respectfully submitted,
TIMOTHY J. CRIMMINS,
Chief of Police
114
Report of Forest Fire Warden
Palmer, Mass., December 27, 1937
To the Honorable Board of Selectmen Town of Palmer
I respectfully submit my report as Forest Fire War- den for the Town of Palmer for year of 1937.
Appropriation $1,000.00
Additional Appropriation-
Finance Committee
500.00
$1,500.00
Expended
Labor fighting fires
$1,211.30
Telephone, Repairs, Gas, Oil, etc. 181.24
1,392.54
Balance
107.46
$1,500.00
Number of
Brush and Grass Fires 23
Forest Fires
17
Chimney Fires 2
Permits Issued
319
115
Owing to large fires at Point of Rocks and Buck and Holbrook lands I was forced to ask Finance Committee for $500.00 additional to carry out the balance of season. On account of the loss of 1200 feet of hose and need of two new tires for truck rear wheels.
I recommend that $1500.00 be raised and appropriated for year of 1938.
Respectfully submitted,
EDWIN J. DUNCAN, Fire Warden
116
Auditor's Report
BOARD OF PUBLIC WELFARE
Town Infirmary 1936 ACCOUNTS
Receipts
Forest Lake Dairy
$ 30.71
L. D. Burke
100.00
State of Mass. (Board)
97.00
$227.71
Expenditures
Paid Town Treasurer by Infirmary
$122.46
Credit L. D. Burke
8.25
Paid Town Treasurer direct
97.00
$227.71
1937 ACCOUNTS Receipts
Receipts as per books $2,067.73 $2,067.73
117
Expenditures
Paid Town Treasurer by Infirmary $2,067.73 $2.067.73
Total Receipts 1936 and 1937
$2,295.44
Bills Receivable
Forest Lake Dairy
$51.44
$51.44
SEALER OF WEIGHTS AND MEASURES
1937 ACCOUNT
Receipts
Fees collected as per books $138.62
Expenditures
Paid Town Treasurer Dec. 31, 1937
$138.42
Paid Town Treasurer Jan. 15, 1938
.20
$138.62
TOWN CLERK'S ACCOUNT
Dog Licenses 1937 ACCOUNT
Receipts
Fees collected
455 @ $2.00 $910.00
92 @ 2.00
184.00
49 @ 5.00 245.00
1 @ 25.00
25.00
597
$1,364.00
118
Expenditures
Paid Town Treasurer
$1,244.60
Paid John T. Brown, 597 fees @ .20 119.40
$1,364.00
TREASURER'S REPORT
Receipts
Balance on hand January 1, 1937
$72,055.17
Anticipation of Revenue Loans $200,000.00
John T. Brown, Tax Collector :
Taxes, 1934
141.51
Interest, 1934
22.38
Taxes, 1935
12,794.56
Interest and Demands, 1935
996.70
Taxes, 1936
52,605.79
Interest and demands, 1936
2,061.02
Taxes, 1937
223,024.37
Interest and demands, 1937
245.44
Tax Title Redemptions 1,225.58
Sale of Foreclosed Property
920.50
Commonwealth of Massachusetts :
Taxes, Reimbursements and
Licenses
122,072.71
Chapter 90 :
Park Street account 430.80
Thorndike Street, 1936 account
357.16
Thorndike-Three Rivers Road, 1936 account 5,182.77
Thorndike-Three Rivers Road, 1937 account 5,465.50
Bondsville Road account 1,669.76
119
County of Hampden : Chapter 90:
Thorndike Street, 1936 account $ 357.16
Thorndike-Three Rivers Road, 1936 account 2,591.39
Thorndike-Three Rivers Road, 1937 account 2,723.06
Bondsville Road account 1,441.65
All Other Sources
25,183.28
$661,513.09
$733,568.26
Disbursements
Paid out on Selectmen's Warrants $653,419.02
Balance on hand December 31, 1937 80,149.24
$733,568.26
CEMETERY COMMISSIONERS' ACCOUNTS
Regular Appropriations Account
Receipts
Appropriation $5,485.00
Expenditures
Expenditures as per books $5,484.88
Balance
.12
$5,485.00
120
Care of Cemeteries
Receipts
From Perpetual Care Funds
$1,226.52
For Soldiers' Graves
180.00
Other Sources
1,122.41 $2,528.93
Expenditures
Paid Town Treasurer
$2,498.79
Abated
30.14 $2,528.93
Soldiers' Graves
Receipts
Appropriation
$ 250.00
Expenditures
Paid Cemetery Commissioners
$ 180.00
Paid Rev. D. E. Hennessey
52.00
Paid P. Coache
18.00 $ 250.00
Bills Receivable
As per books :
P. M. Emery
1937
$ 3.00
Fred L. Snow
1936
2.00
Lena C. Langewald
1937
2.00
F. P. Carroll
1928
13.50
A. E. Peterson
1937
2.00
F. I. Collis
1933/4
4.00
Mrs. Sadie Trumble
1932
2.00
Mrs. Anna H. Rose
1937
13.00
Raymond Milligan
1933/4
4.00
Mrs. Elizabeth M. Cross
1932
20.00
$ 65.50
121
Perpetual Care Funds
Balance, December 31, 1936
$33,243.98
Receipts
New Funds received during year $ 892.83
Interest for 1937 995.32 1,888.15
$35,132.13
Expenditures
Care of Lots for 1937
1,226.52
Balance, December 31, 1937
$33,905.61
(Principal of the Funds is $31,488.83)
TAX COLLECTOR'S REPORT
Account of 1932
Outstanding Sept. 4, 1937
per State Audit Report : Tax title disclaimed Tax titles
$14.00
14.00
Account of 1933
Outstanding Sept. 4, 1937
per State Audit Report : Tax title disclaimed Tax titles
$14.00
14.00
Account of 1934
Outstanding Sept. 4, 1937 per State Audit Report : Tax title disclaimed $18.00
122
Taxes
$ 26.52
Interest
2.75
$47.27
Paid Treasurer
$ 19.55
Abatements
9.72
Tax titles
18.00
$47.27
Account of 1935
Outstanding Sept. 4, 1937
per State Audit report :
Tax title disclaimed Taxes
$ 19.00
320.33
Interest and demands
28.17
$367.50
Paid Treasurer
$245.52
Abatements
34.99
Tax titles
19.00
$299.51
Outstanding December 31, 1937
$ 67.99
Account of 1936
Outstanding Sept. 4, 1937
per State Audit report : Tax title disclaimed
$ 18.00
Taxes
25,313.92
Interest and demands
900.93
$26,232.85
123
Paid Treasurer Abatements Tax titles
$16,917.13 211.94 18.00
$17,147.07
Outstanding December 31, 1937
$ 9,085.78
Account of 1937
Outstanding Sept. 4, 1937
per State Audit report $247,062.76
Additional Assessors' Warrants to be collected 1,303.89
Interest and demands
244.03
Motor vehicle taxes abated after payment
159.35
Real estate taxes paid after abatement
56.00
$248,826.03
Paid Treasurer
$170,942.28
Abatements
1,444.05
Tax titles
1,123.60
$173,509.93
Outstanding December 31, 1937
$ 75,316.10
EVERETT W. CARPENTER FRED J. HODSON ELMER J. THOMAS
Auditors
12-
State Auditor's Report
November 5, 1937
To the Board of Selectmen Mr. William F. Griswold, Chairman Palmer, Massachusetts
Gentlemen :
I submit herewith my report of an audit of the books and accounts of the town of Palmer for the period from May 31, 1934, to September 4, 1937, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. Herman B. Dine, Assistant Director of Accounts.
Very truly yours,
THEODORE N. WADDELL, Director of Accounts TNW: C
Mr. Theodore N. Waddell Director of Accounts
Department of Corporations and Taxation
State House, Boston
Sir :
In accordance with your instructions, I have made an audit of the books and accounts of the town of Palmer for the period from May 31, 1934, the date of the previous
125
examination, to September 4, 1937, and submit the follow- ing report thereon :
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.
The books and accounts of the town bookkeeper were examined and checked in detail. The recorded receipts were checked with the records of the departments collect- ing money for the town and with the treasurer's cash book, while the payments were compared with the treasury war- rants approved by the board of selectmen and with the treasurer's cash book.
The appropriations and transfers voted by the town were listed from the town clerk's record of town meetings and were checked with the appropriation ledger accounts.
The departmental accounts receivable were compared with the records of the departments in which the the trans- actions originated.
The ledger was analyzed, a trial balance was taken off, and a balance sheet, which is appended to this report, was prepared, showing the financial condition of the town on September 4, 1937. The balance sheet indicates that the town is in very good financial condition.
It was noted that payments made on highway projects carried out in conjunction with the State and county have frequently exceeded the aggregate amount of the appropria- tion and allotments of State and county money received by the town. The amounts expended for such highway work should not exceed at any time the total of the appropriation made therefor, together with the amount of the allotment received by the town, and when bills and pay-rolls are sub- mitted in excess of the amount available as stated, it will
126
be necessary to issue a temporary loan in anticipation of State or county reimbursements, in accordance with the provisions of Section 6A, Chapter 44, General Laws.
An effort should be made to determine what amounts, if any, will be received from State or county to apply on over-expenditures made for Forest Lake Road, Palmer- Bondsville Road, and Park Street, and then provision should be made by the town for any deficits existing.
The books and accounts of the town treasurer were examined and checked. The receipts, as recorded, were checked with the records of the several departments col- lecting money for the town or committing bills for collec- tion and with the other sources from which money was paid into the town treasury. The payments were com- pared with the treasury warrants authorizing the treas- urer to disburse town funds. The addition of the cash book was verified, and the cash balance on September 4, 1937, was proved by a reconciliation of the bank balance with a statement received from the bank of deposit and by actual count of the cash in the office.
The payments on account of debt and interest were proved by a comparision with the amounts falling due and with the cancelled securities on file.
The savings bank books representing the investment of the trust funds in the custody of the town treasurer were examined and listed, the income being proved and the with- drawals being checked with the treasurer's cash book and the bookkeeper's ledger.
The books and accounts of the tax collector were examined and checked in detail. The taxes outstanding at the time of the previous examination, were audited and proved, and all subsequent commitment lists of town and district taxes were added and proved with the assessors' warrants. The recorded collections were checked with the
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commitment lists, the payments to the town and fire dis- trict treasurers were verified by a comparison with the treasurer's cash books, the abatements were checked with the assessors' record of abatements granted, and the out- standing accounts were listed and proved with the book- keeper's ledger.
Verification of the outstanding accounts was obtained 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 collector's cash balance on September 4, 1937, was proved by reconciling the bank balance with a statement furnished by the bank and by actual count of the cash in the office.
The records of tax titles held by the town were examined. The tax title register was analyzed and checked with the treasurer's and the collector's accounts and with the records at the Registry of Deeds.
The receipts for licenses issued by the board of select- men were checked with the record of licenses granted, and the payments to the treasurer were verified.
The records of the license commission were examined and checked, and the receipts for licenses granted were compared with the treasurer's record of receipts. The surety bonds filed with the town by individuals to whom liquor licenses have been issued were examined and checked with the record of licenses granted.
The financial records of the town clerk were examined and checked. The recorded receipts for dog and sporting licenses were checked with the record of licenses issued, the payments to the state and town treasurers were veri-
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