USA > Massachusetts > Worcester County > Westborough > Town Annual Report of the Officers of the Town of Westboro for the year ending 1940 Dec. > Part 6
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500 00
Repairs to Lights
85 06
Hauling Ashes
27 00
Water
31 87
Repairs to Boiler
124 40
Repairs (general)
85 05
Towels
22 50
Equipment (library table)
31 00
Shrubbery
20 00
Miscellaneous
22 10
3,872 79
12
PROTECTION OF PERSONS AND PROPERTY:
Police Dept .:
Salaries Day Patrol
$1,905 00
Salaries Night Patrol
2,150 00
Special Duty
227 50
Printing, Stationery, Postage.
21 60
Telephone
150 03
Auto Hire for Police Work
127 00
Ambulance Service
30 00
Care of Prisoners and their food
21 50
Typewriter
30 10
Membership New England Police
10 00
Targets, Rifles, Bullets.
88 69
Badges
12 50
Miscellaneous
23 10
4,797 02
Fire Dept:
Salary Permanent Man
$1,900 00
Assistants
310 00
Engineers' Salaries
375 00
Call Men, salaries.
2,198 75
Equipment and Supplies
661 90
Hose
26 50
Gas and Oil.
98 88
Fuel
319 18
Light
158 56
Repais to Building
14 50
Telephone
89 35
Care of Fire Alarm System.
59 00
Hauling Ashes
27 00
Chimney Fires
183 40
Laundry
44 95
Water
6 50
Lithoprint
34 45
Repairs to Trucks
187 35
Gas Boiler
100 00
Card Permits
60
6,806 87
Forest Fires:
Fighting Fires (labor)
$258 10
Hose
220 50
478 60
13
TREE WARDEN :
Salary
$589 38
Assistants
166 50
Supplies
85
756 73
MOTH DEPARTMENT:
Labor
$24 00
Spraying
20 00
44 00
SEALER OF WEIGHTS AND MEASURES:
Salary
$100 00
Transportation
15 00
Weights
4 61
Inspecting scales
5 00
Supplies
3 77
128 38
FISH AND GAME WARDEN:
Salary
150 00
DOG DEPT .:
Investigating, Care and Dispos-
ing Stray Dogs.
42 90
HEALTH AND SANITATION:
Clerical and Clerk.
$200 00.
Quarantine and Contagious Diseases:
Board and Treatment.
259 29
Medicine
75
Fuel
5 84
Groceries
38 46
Tuberculosis:
Board and Treatment 684 00
Transportation to Hospital for
Treatment to Patient. 200 00
14
Inspections :
Schick Test
20 00
Milk Tests
207 45
Salary Milk and Meat Inspector
300 00
Salary Animal Inspector
150. 00
Transportation (Animal Inspect.)
74 40
Burial Agent
25 00
Rabies Treatment
215 82
Miscellaneous on Rabies (labor, traveling expense, etc.)
19 45
Record Books
12 87
Legal
21 00 Y
Printing, Stationery, Supplies
41 89.
2,476 22
County Tuberculosis Hospital:
Care and Maintenance
$2,628 99
Construction and Interest.
2,577 30
5,206 29
TOWN NURSE:
Salary
1,200 00
TOWN DUMP:
Labor
$143 70
Equipment Hired
256.00
Rent of Land (for dump)
150 00
549 70
GARBAGE REMOVAL:
Contract
800 00
SEWER DEPT .:
Labor
$3,757 8.0
Clerical
269 96
Pipe and Fittings
33 15
Printing and Office Supplies
20
65
Sewer Rod Equipment.
204 60
Town Equipment Hired
8 50
Supplies
55 34
4,350 00
15
HIGHWAYS AND BRIDGES:
Supt. Salary
$80 00
Labor
610 87
Telephone
159 62
Light
34 67
Water
6 50
Fuel
58 74
Charge for Town Owned Equip-
ment charged to Highway Machinery Fund
126 00
Hired Equipment
180 00
Survey of Road
60 00
Culverts
78 .40
Painting Flagpole
12 00
Fencing
18 35
Cloride and Salt
44 50
Pipe
165 00
Stationery, Office Supplies
50 17
Gas and Oil for Trucks
134 83
Equipment and Repairs
742 96
Cement, Stone, Patch, etc
389 35
Lumber
163 66
Storage
35 00
Paint
43 94
Signs
19 94
Trailer Service
40 00
Posts
15 00
Brooms
21 50
Miscellaneous Supplies
158 91
3,449 91
SNOW REMOVAL:
Supt. Salary
$612 00
Labor
7,570 28
Town Owned Equipment charged
to Highway Machinery Fund
1,053 00
Outside Trucking
2,064 75
Oil and Gas
223 09
Fuel
11 84
Lunches
37 10.
Sait
16 60
Equipment, Parts and Repairs ..
378 54
Welding
32 75
11,999 95
16
HIGHWAY MACHINERY ACCOUNT:
Equipment and Repairs (trucks) $2,768 97
Gas and Oil
1,415 51
New Truck
1,450 00
Storage of Town Trucks
33.2 73
Fuel
64 36
Telephone
11 87
Tools (rakes, axes, etc.)
141 53
Anti Freeze and Chains
47
58
Hose and Electric Drills
94 11
Acetylene and Oxygen
18
58
6,345 24
CHAPTER NO. 81 HIGHWAY:
Supt. Salary
$1,068 00
Labor
8,111 37
Trucks and Equipment Hired.
2,266 43
Stone, Sand and Gravel
561
01
Tarmac Wasco-lite Mixture.
3,499 48
Bit. Patch (topping)
229 31
Paint
12
25
Sewer Covers and Frames
100 37
Pipes, Coupling
201 06
Charge for Town Owned Equip-
ment, credited to Highway
Machinery Fund
2,250 72
18,600 00
CHAPTER NO. 90 MAINTENANCE:
Supt. Salary
$112 00
Labor
1,374 00
Outside Trucking
73 50
Hired Equipment.
147 00
Asphalt
304 78
Cement
5
Stone
562 25
Charge for Town Owned Equip- ment, credited to Highway Machinery Fund 420 50
3,000 00
17
SIDEWALKS:
Supt. Salary
$184 00
Labor
1,431 25
Trucking Hired.
16 00
Stone and Cement
152 85
Sod
15 50
Supplies
2 22
Charge for Town Owned Equip-
ment, credited to Highway
Machinery Fund
198 00
1,999 82
TOWN HALL PARKING LOT:
Supt. Salary
$32 00
Labor
409 99
Engineering Service
10 00
Hired Equipment
134 00
Charge for Town Owned Equip- 1
ment, credited to Highway
Machinery Fund.
52 00
Stone
310 60
948 59
REPAIRS TO SHADE TREES:
Labor
$2,869 50
Charge for Town Owned Equip-
ment, credited to Highway
Machinery Fund 130 50
3,000 00
STREET LIGHTING:
Contract
4,484 45
PUBLIC WELFARE:
Salaries
$300 00
Clerical
780 00
Printing, Stationery, Postage
67 26
State Report (clerical)
25 00
Groceries
928 32
Oil, Coal, Wood
159 31
18
Board and Care
128 74
Medical and Hospital Cases
1,031 99
Clothing and Shoes
43 50
Cash
2,828 84
Transportation
35 80
Telephone
62 98
Rent
262 00
Dentist
9 00
Burials
100 00
Miscellaneous
59 64
6,822 38
TOWN INFIRMARY:
Salary of Supt. and Matron
$1,200 00
Other Employees
599 50
Telephone
27 59
Groceries
754 18
Dry Goods, Clothing, Shoes
83 69
Fuel
402 50
Light
136
62
Gas, Oil and Repairs (truck)
60
94
Medical and Supplies
73 89
House Supplies
64 59
Painting Town Infirmary
440 00
Repairs to Building (material, etc. )
397 81
Hay and Grain
313 25
Papers and Tobacco
47 40
Shoeing Horses
40
40
Garden Seed, etc. (phosphate) .. 65 60
Live Stock
22 00
Veterinary
22 00
New Equipment 84 40
Cement and Sand
10 60
Electrical Repairs
14 45
Boiler Repairs
473 81
Transportation
5 40
Miscellaneous
47 90
5,388 52
19
AID TO DEPENDENT CHILDREN:
APPROPRIATION :
Clerical
$97 50
Cash
2,688 00
2,785 50
AID TO DEPENDENT CHILDREN:
FEDERAL AGENT:
Clerical
$58 50
Cash
2,303 50
2,362 00
OLD AGE ASSISTANCE:
APPROPRIATION:
Cash $25,204 95
Board and Care
15 00
Opening Graves
10 00
Medical
4.8 45
Office Supplies
112 48
Out of Town Relief
337 06
25,727 94
OLD AGE ASSISTANCE:
FEDERAL GRANT:
Cash
$21,973 60
Out of Town Relief
29 17
Clerical
600 00
Transportation
147 66
22,750 43
CURTIS CHARITY FUND INCOME:
Cash
45 00
SOLDIERS' BENEFITS:
Clerical
$403 80
Cash
1,605 62
Board and Care
437 40
Medicine and Medical Attendance
53 75
Hospital Care
309 00
20
Groceries
41 00
Fuel
55 39
Rent
239 98
Printing, etc
18 10
Miscellaneous
12 00
3,176 04
STATE AID:
Clerical
$110 00
Cash
444 80
554 80
MILITARY AID:
Clerical ·
$40 00
Cash
255 00
295 00
TRADE SCHOOL TUITION:
Cash
868 56
SCHOOLS:
Superintendent's Salary
$4,000 00
Clerical
250 00
Truant Officer
75 00
Printing, Stationery, Postage
128 00
Telephone
110 86
School Census
75 00
Teachers' Slaraies:
High
17,060 60
Elementary
25,116 75
Text Books and Supplies:
Books (High)
105 93
Supplies (High)
1,287 45
Books (Elementary)
546 66
Supplies (Elementary )
1,020 81
Transportation:
High and Elementary 5,600 00
,
21
Janitor Services :
High
1,769 28
Elementary
2,511 51
Fuel and Light:
Light (High)
408 02
Light (Elementary)
351 99
Fuel (High)
778 38
Fuel (Elementary)
1,444 87
Maintenance of Buildings and Grounds:
Repairs (High)
749 89
Care of Grounds
100 00
Repairs (Elementary)
667 93
Janitor Supplies (High)
331 20
Jantior Supplies (Elementary ) ..
214 14
Rewiring Harvey School and New Fixtures
355 00
Screens
67 70
Furniture and Furnishings:
High
358 90
Elementary
239 85
Coal Car Body
65 00
Other Expenses:
Rent for Playground, Lockers ..
100 00
Diplomas for Graduation
67 85
Health Supplies
64 27
Doctor and Nurse
1,020 00
Use of Car for Nurse's Visits to Homes
50 00
Laundry
144 82
Hauling Ashes
66 07
Water (High and Elementary)
94 89
Sewer Tax
13 30
Expense to Spurr House (water,
repairs)
35 71
Miscellaneous
51 32
67,498 95
22
LIBRARY:
Salaries and Wages:
Librarian's Salary
$1,200 00
Assistant Librarians
1,217 75
Janitor
875 00
Fuel
596 02
Lights
120 24
Repairs to Building
125 05
Janitor's Supplies
56 37
Stationery and Postage
57 00
Printing and Supplies
166 20
Water
8 88
Telephone
32 59
Removing Rubbish
22 00
Wall Map
10 93
Miscellaneous
28 65
Books and Periodicals:
Books
669 31
Periodicals
40 35
Book Binding
121 43
5,347 77
LIBRARY TRUST FUNDS INCOME:
Expended :
Belknap Art Fund.
$31 03
Emma Farnsworth Fund
49 93
Loretta Wright Fund.
490 99
571 95
W. P. A .- SELECTMEN:
Commissary :
Labor at Commissary
$209 25
Rent
400 00
Lights
9 15
Bags, Boxes, etc
148 98
Trucking
468 75
U. S. Treasurer, Admin. Exp
180 17
Framingham Commissary
284 98
Miscellaneous
19
51
1,720 79
-
23
Water Survey Project:
Salary, Engineer
$688 79
Rent
190 00
Lights
18 66
Equipment
327 88
Supplies and Miscellaneous Exp.
225 55
Stamps
2 63
Gas and Oil ...
105 05
Transportation
14 40
Blue Prints
156 67
1,729 63
Water Commissioner:
Labor
94 50
Farm to Market Roads:
Coordinator's Salary
$420 00
Labor
69 00
Office Supplies
8 35
Transportation
71 00
Oil and Gas
27 83
Stone and Gravel
371 44
Trucking
2,028 75
Telephone
16
61
Shovels, Axes, Rakes, Dynamite
203 42
Repairs to Equipment Used.
30
Miscellaneous
20 09
Charge for Town Owned Equip-
ment, credited to Highway
Machinery Fund
675 25
4,007 04
Sidewalks:
Coordinator's Salary
$323 60
Oil
88 90
Trucking
990 63
Machine Work
15 37
Stone, Sand and Cement
748 57
Repairs to Equipment
40
95
Transportation
35 00
Telephone
25 1
Lumber
159 27
Storage
16 00
24
Supplies and Misc. Expenses. 103 60 Charge for Town Owned Equip- ment, credited to Highway Machinery Fund 6 25
2,553 28
Music Project:
Salary
12 00
Tomb Project:
Transportation
$88 00
Trucking
80 25
Sand, Brick
88 85
Oil
4 00
Paint
26 17
Flashing
39 76
Lumber
61 74
Vault Rail
30 75
Charge for Town Owned Equip-
ment, credited to Highway
Machinery Fund
17 25
Miscellaneous Supplies
45 39
482 16
Lake Chauncy Beach Project:
Trucking
$1,044 75
Lumber
1 54
Sand
81 20
Renting Crane
720 00
Boots
30 00
Miscellaneous Supplies
8 03
Charge for Town Owned Equip-
ment, credited to Highway
Machinery Fund
121 50
2,007 02
Vital Records:
Printing
$163 57
Drawer Unit
50 54
214 11
Graves Registration:
Office Supplies
$24 81
Stationery, Printing.
21 56
-
25
Gas 8 36
Tracing Cloth
26 74
Repairing Typewriter
15 68
Telephone
3 17
Blue Prints
10 83
Miscellaneous
1 30
112 45
UNCLASSIFIED:
Printing Town Report
$353 55
Town Insurance
3,491 76
3,845 31
MEMORIAL DAY:
Posters
$5 50
Microphone
12 00
Dinners, Lyman School Band.
36 00
Bullets
12 65
Transportation
20 00
Flags
21 50
Flowers
96 50
Wreaths
56 40
Drum Corps Services
29 45
Speaker
10 00
300 00
UNPAID 1935 BILL:
Albert Lewis
102 10
UNPAID 1939 BILLS:
Payroll, Snow Removal.
$120 00
J. S. Nason.
71 28
Thompson Spa
2 20
Everett Swan
1 00
Puritan Lunch.
10 40
Corbett Concrete Pipe
57 40
Payroll
26 00
S. W. Wheeler
1 20
Bd. Public Welfare, Framingham
134 15
Proctor Lumber
1 44
Junior Literary Guild
1 93
427 00
26
WEATHERVANE-TOWN HALL:
Labor
$375 00
Horse and Sleigh
120 50
495 50
WATER SURVEY:
Engineer's Salary
869 37
WATER DEPT .:
Commissioners' Salaries
$150 00
Clerical
553 26
Printing, Stationery, Postage
107 00
Telephone
84 73
Labor
6,627 10
Pipe, Fittings and Gate Valves
931 91
Equipment®
366 05
Meters and Supplies.
250 42
Hydrants
70 56
Gas and Oil
127 34
Repairs to Truck.
116 12
Thawing Water Main
76 90
Rent (tool house and garage) ..
289 00
Light
17 25
Police Duty at Reservoir
25 00
Office Equipment
117 50
Ice for Fountain
24 00
Hose for Flushing Hydrants
24 06
Miscellaneous
11 10
9,969 30
WATER SURVEY OF PRESENT NEEDS:
1,000 00
CEMETERY DEPT .:
Clerical
$150 00
Supt. Salary
1,176 00
Labor
2,623 00
Loam and Gravel
49 48
Flowers, Shrubs, etc.
69 00
Removing Tree Stumps
185 00
Top Dressing
125 55
Town Equipment Hired
18 75
Posts
57 10
Equipment and Repairs
230 31
Miscellaneous
38 01
4,587 20
27
CEMETERY PERPETUAL CARE
UNEXPENDED INCOME:
Supt. Salary
$224 00
Labor
325 50
Miscellaneous
6 52
556 02
CEMETERY PERPETUAL CARE
. ..
ADJUSTMENT:
10 00
SALE OF LOTS AND GRAVES ACCOUNT:
Fence, Pine Grove Cemetery 904 00
DR. HARVEY CEMETERY FUND INCOME:
Gravel
50 02
HARRY KIMBALL CEMETERY FLOWER
FUND INCOME:
Flowers
.7 39
REBUILDING CEMETERY RECEIVING VAULT:
Labor
$34 00
Paint
7 34
Copper Gutters, etc.
65 00
Cementing Floor
95 00
Plans and Specifications
38 00
239 34
INTEREST AND DISCOUNT:
Anticipation of Revenue Loans
$64 84
Temporary Loans 25 38
90 22
MUNICIPAL INDEBTEDNESS:
Anticipation of Revenue Loans $75,000 00
Temporary Loans 19,794 50
94,794 50
28
AGENCY, TRUST AND INVESTMENT:
State Taxes.
$11,840 00
Veterans' Exemption 15 19
County Taxes. 6,664 18
Auditing Municipal Accounts.
216 26
State Parks and Reservations ..
203
48
Dog Licenses (County)
1,062 40
Cemetery Per. Care Bequests Invested
1,050 00
Library Trust Fund Invested .. 693 75
21,745 26
REFUNDS:
1940 Motor Vehicle Excise Taxes $320 99
1940 Real Estate Taxes 64 32
1940 Poll Taxes 2 00
1939 Motor Vehicle Excise Taxes
25 79
1939 Real Estate Taxes
40 08
Water
10 00
Cemetery
3 00
Over payment on Common Vict-
ualler's License. 1 00
467 18
Total Payments
$392,909 84
Cash on hand Dec. 31, 1940
49,360 07
Grand Total
$442,269 91
29
Trust Funds, Cash and Securities
Trust Funds, Cash and Securities:
In Custody of Trustees $13,566 67
In Custody of Town Treasurer 104,752 96
$118,319 63
Kimball Library Fund.
$1,117 08
Lyman Belknap Libary Fund.
3,780 08
Susan L. Bowman Library Fund.
1,000 00
Ada F. Goddard Library Fund.
400 00
Charles S. Henry Library Fund.
5,000 00
Mrs. Geo. Jenkins Library Fund. 108 73
George N. Smalley Library Fund. 22,230 55
Emma A. Farnsworth Library Fund
541 5.8
Laurietta M. Wright Library Fund
2,117 13
*William Curtis Library Fund.
13,566 67
Francis White Forbes Library Fund
15,000 00
Wm. Curtis Charity Fund. 1,347 55
Harry Kimball Flower Fund 205 12
Dr. Edwin B. Harvey Cemetery Fund
1,718 80
Cemetery Per. Care Unexpended Income Fund
1,516 69
Sarah F. Aldrich Flower Fund
101 25
Ada F. Goddard Flower Fund
25 31
Gates and Goodell Flower Fund
77 47
Cemetery Perpetual Care Funds
48,465 62
$118,319 63
*In custody of Trustees.
30
TOWN OF WESTBOROUGH-BALANCE SHEET
ASSETS
Cash in Bank $49,360 07
Accounts Receivable :
Real Estate Taxes, 1939
$21,883 18
Personal Taxes, 1939
2,469 78
Poll Taxes, 1939
140 00
Real Estate Taxes, 1940
37,659 46
Personal Taxes, 1940
2,775 68
Poll Taxes, 1940
400 00
Tax Titles. 3,069 29
68,397 39
Motor Vehicle Excise Taxes:
Motor Vehicle Excise Taxes, 1940
360 16 Departmental Accounts Receivable:
Sewer Rates, 1939 $625 65
Sewer Rates, 1940
1,249 74
Sewer Services, etc
121 51
Town Hall
125 00
Police Department.
4 00
Fire Department
34 60
Highway Department
40 00
Spurr House.
21 00
Health Department
763 14
Public Welfare Department.
389 00
Old Age Assistance Department
2,430 85
Aid to Dependent Children
344 17
State Aid, Veterans'
444 80
Military Aid, Veterans'
255 00
Cemetery, Annual Care
732 00
Cemetery, Opening Graves, etc.
12 00
7,592 46
Water Rates and Service Accounts Receivable: Water Rates
$4,616 07
Water Services 557 24
5,173 31
Water Department, Petty Cash
30 00
Aid to Highways:
Chapter 90, Maintenance (State) $78 05
31
FOR YEAR ENDING DECEMBER 31, 1940
LIABILITIES AND RESERVES
$2,000 .00
Temporary Loans
Revenue Reserved Until Collected:
Motor Vehicle Excise Taxes Rev. $36016
Department Revenue 7,592 46
Water Revenue
5,173 31
Tax Titles Revenue
3,069 29
16,195 22
Overlays:
Overlay, 1939
$819 96
Overlay, 1940
943 31
1,763 27
Overestimates:
Division of Parks (State)
16 00
Water Available Surplus
5,970 36
County Dog Licenses
1 80
Overlay Reserve
3,228 97
Sale of Lots and Graves
402 00
Highway Machinery Fund
887 85
Cemetery Perpetual Care Income
1,172 01
Library Trust Funds Income.
1,696 12
Unexpended Balances :
Highway Machinery Account $2,096 49
5,000 00
West Main St. Improvement .... Aid Dep. Children-Fed. Grant Aid Dep. Children-Admin.F.G. Old Age Assistance-Fed. Grant
366 40
6 34
1,126 51
Future Water Supply Needs ..
1,000 00
Cemetery Lot Account 663 15
Cemetery Perpetual Care Unex-
pended Income. 51 33
10,310 22
32
BALANCE SHEET (continued) ASSETS
Chapter 90, Maintenance (County) 78 05
Chapter 81, Maintenance (State) 60 87
216
Veterans' Exemption (State)
15 19
$131,145 55
-
33
BALANCE SHEET (continued) LIABILITIES and RESERVES
Excess and Deficiency, Surplus Revenue
87,501 73
$131,145 55
34
DEPARTMENT BUDGET ESTIMATES FOR 1941
Moderator
$30 00
Selectmen
800 00
Accounting
1,200 00
Town Clerk
1,000 00
Town Treasurer
950 00
Tax Collector
1,700 00
Assessors
2,100 00
Certification of Town Notes
20 00
Legal
300 00
Election and Registration
1,200 00
Town Hall
3,800 00
Police
5,000 00
Fire Department-Salaries
4,970 00
Fire Department-Incidentals
2,600 00
Sealer of Weights and Measures
135 00
Moth Department
1,200 00
Game Warden
150 00
Tree Warden
700 00
Forest Fires
500 00
Dog Department
50 00
Health Department
2,500 00
Animal Inspector
225 00
Garbage Removal
800 00
County T. B. Hospital
5,161 74
Sewer Department.
5,000 00
Town Dump
550 00
Highways and Bridges
3,450 00
Snow Removal
7,000 00
Sidewalks
3,000 00
Street Lighting
4,500 00
Welfare
11,500 00
Aid to Dependent Children
4,000 00
Old Age Assistance
27,000 00
Soldiers' Relief
3,500 00
State Aid.
600 00
Military Aid
600 00
Schools
68,500 00
Trade Schools
1,000 00
Public Library
3,100 00
Printing Town Reports.
400 00
1
35
Memorial Day Observance.
300 00
Town Insurance
3,500 00
Unpaid 1939 Bill
4 55
Unpaid 1940 Bills
384 98
Finance Committee Reserve Fund
3,000 00
Water Department.
10,000 00
Cemetery Department
2,500 00
Interest and Discount
200 00
Town Nurse.
1,200 00
W. P. A .- Selectmen.
5,000 00
Chapter 90 Highway Maintenance.
1,200 00
Chapter 81 Highway Maintenance
9,300 00
Finance Committee
125 00
Repairs to Shade Trees
3,000 00
West Main St. Improvement, Chap. 90
5,000 00
1
$225,506 27
UNPAID 1939 AND 1940 BILLS
John T. Marcy, 1939, W. P. A
$4 55
Maurice Hyland, 1940, Town Dump 40 00
Irving Harper, 1940, Police 260 00
Worcester Suburban Electric Co., 1940, Town Hall
61 19
Waddell Service Station, 1940, W. P. A.
4 68
Thomas A. Quinn, 1940, Sewer
8 75
A. Beach, 1940, Sewer
6 66
Gannon Motors, Inc., 1940, Water
3 70
$389 53
36
APPROPRIATIONS, EXPENDED AND BALANCES, 1940
Appropriations and
Transfers
Expended
Balances
Moderator
$30 00
$30 00
Selectmen
800 00
775 46
$24 54
Accounting
1,200 00
1,196 31
3 69
Town Clerk
1,000 00
974 38
25 62
Town Treasurer
950 00
Trans. from Reserve
25 00
966 93
8 07
Tax Collector
1,900 00
1,892 81
7 19
Assessors
2,100 00
2,098 70
1 30
Certification Town Notes
30 00
10 00
20 00
Legal
500 00
24 30
475 70
Election and Registration
1,800 00
1,740 96
59 04
Town Hall
3,600 00
Trans. from Reserve
300 00
3,872 79
27
21
Police
4,800 00
4,797 02
2 98
Fire Dept. Salaries
4,970 00
4,783 75
186 25
Fire Dept. Incidentals ...
2,100 00
2,023 12
76 88
Sealer Weights-Meas.
135 00
128 38
6 62
Moth Dept.
100 00
44 00
56 00
Tree Warden
400 00
Trans. from Sur. Rev.
400 00
756 73
43 27
Repairs to Shade Trees
3,000 00
3,000 00
Forest Fires
500 00
478 60
21 40
Game Warden
150 00
150 00
Dog Dept.
50 00
42 90
7 10
Health
2,500 00
2,251 82
248 18
Animal Inspector
225 00
224 40
60
Garbage Removal
800 00
800 00
Town Nurse
1,200 00
1,200 00
County T. B. Hospital.
5.206 29
5,206 29
Sewer
4,000 00
Trans. from Reserve
350 00
4,350 00
Town Dump
550 00
549 70
30
Highways and Bridges ..
3,450 00
3,449 91
09
Snow Removal
12,000 00
11,999 95
05
Chapter 81 Highway
9,300 00
From Comm. Mass.
9,300 00
18,600 00
-
37
Appropriations and Transfers Expended Balances
Chapter 90 Highway
Maintenance
1,000 00
From Comm. Mass.
1,000 00
From County
1,000 00
3,000 00
Sidewalks
2,000 00
1,999 82
18
Highway Machinery Acct .:
Balance Jan. 1, 1940 ..
09
Trans. from Highway Mach. Fund.
8,441 64
6,345 24
2,096 49
Street Lighting
4,500 00
4,484 45
15 55
Flanders Rd. Imp., Deficit
531 87
531 87
Welfare
13,500 00
12,210 90
1,289 10
Aid to Depend. Children Trans. to W. P. A
1,000 00
827 00
Old Age Assistance
26,000 00
25,685 36
314 64
Soldiers' Relief
4,000 00
3,176 04
823 96
Military Aid.
300 00
285 00
5 00
State Aid
600 00
554 80
45 20
Schools
67,500 00
67,498 95
1 05
Trade School
1,000 00
868 56
131 44
Public Library
3,300 00
Dog Fund
923 67
Trust Funds Income ..
1,435 99
5,347 77
311 89
W. P. A .- Selectmen:
Balance Jan. 1, 1940 ..
22 03
Appropriation
5,000 00
Trans. from Sur. Rev.
8,500 00
12,822 48
699 55
Printing Town Reports
353 55
35.3 55
Parking Lot Improve ....
950 00
948 59
1 41
Memorial Day
300 00
300 00
Town Insurance
3,500 00
3,491 76
8 24
Unpaid 1935 Bill
102 10
102 10
Unpaid 1939 Bills
427 00
427 00
Water Project, Labor
94 50
94 50
Finance Committee
125 00
125 00
Weathervane and Gold-
leafing Town Hall Dome
500 00
495 50
4 50
Reserve Fund
4,000 00
1,675 00
2,325 00
Water
9,000 00
Trans. from Reserve
1,000 00
9,969 30
30 70
5,000 00
3,173 00
38
Appropriations and Transfers Expended Balances
Water Survey Project Engineer:
Balance Jan. 1, 1940 269 37
Appropriation 600 00
869 37
Future Water Supply Needs:
Balance Jan. 1, 1940 1,000 00
Trans. from Sur. Rev. 1,000 00
1,000 00
1,000 00
Cemetery 3,450 00
Cem. Per. Care Inc ..... 1,172 73
4,587 20
35 53
Rebuilding Cem. Rec. Vault:
Balance Jan. 1, 1940
300 00
255 34
44 66
Cemetery Lot Account:
Balance Jan. 1, 1940
992 15
Trans. from Sale of Lots and Graves Fd.
575 00
904 00
663 15
Cem. Per. Care Unex. Inc .:
Balance Jan. 1, 1940
157 35
Trans. Cem. Unex. Fd.
450 00
556 02
51 33
Interest and Discount ....
200 00
90 22
109 78
39
Report of State Auditor
THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF CORPORATIONS AND TAXATION DIVISION OF ACCOUNTS STATE HOUSE BOSTON February 17. 1941.
TO THE BOARD OF SELECTMEN :
MR. WENDELL F. HAYWARD, Chairman,
WESTBOROUGH, MASSACHUSETTS.
GENTLEMEN : I submit herewith my report of an audit of the books and accounts of the Town of Westborough for the year ending December 31, 1940, 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.
MR. THEODORE N. WADDELL, Director of Accounts.
Department of Corporations and Taxation,
State House, Boston.
SIR: As directed by you, I have made an audit of the books and accounts of the Town of Westborough for the year ending December 31, 1940, and report thereon as follows :
40
The records of the financial transactions of the several departments receiving or disbursing money for the town, or committing bills for collection, were examined, checked and verified by a comparison with the reports and the records in the town accountant's office.
The accountant's ledger was analyzed, the appropriation accounts being checked to the town meeting records of ap- propriations and transfers voted. A balance sheet, show- ing the financial condition of the town on December 31, 1940, was prepared and is appended to this report.
An examination of the appended balance sheet shows the town to be in excellent financial condition.
The books and accounts of the town treasurer were ex- amined and checked in detail. The receipts, as recorded, were compared with the records of the town accountant and with the records of the departments making payments to the treasurer, while the payments by the treasurer were checked with the selectmen's warrants authorizing the dis- bursement of town funds.
The cash book additions were verified and the treasurer's cash balance on January 14. 1941, was proved by recon- ciliation of the bank balances with statements furnished by the banks of deposit and by actual count of the cash in the office.
The tax title deeds on hand were listed and the amounts transferred to the tax title account were verified. The tax titles as listed were compared with the records in the Registry of Deeds.
The savings bank books and securities, representing the investment of the trust funds in the custody of the treas- urer were examined and listed, the income being proved and the withdrawals verified.
It was noted that checks for salaries and wages due em- ployees of several departments are being turned over to certain employees of these departments for delivery to
41
those entitled to these payments. It is urged that all checks be either distributed by the treasurer to the payees or mailed to them by him whenever personal delivery is impractical, since no person other than the treasurer or his duly appointed assistant has the legal authority to make payments in behalf of the town.
The books and accounts of the tax collector were exam- ined and checked. The tax accounts outstanding according to the previous examination were audited, and all subse- quent commitment lists were added and reconciled with the warrants of the assessors committing the taxes for collection.
The collector's payments to the treasurer were verified by a comparison with the treasurer's cash book, the abate- ments as recorded were checked with the assessors' abate- ment records, and the outstanding accounts were listed and proved with the accountant's ledger.
The outstanding accounts were further verified by send- ing notices to a number of persons whose names appeared on the books as owing money to the town, and from the replies received, it appears that the accounts, as listed, are correct.
The records of licenses issued by the selectmen, town clerk, and the health department were examined and checked, and the payments to the state and the town were verified.
The surety bonds of the treasurer, collector, and the town clerk were examined and found to be in proper form. It was noted that the water registrar does not furnish a bond to the town.
In addition to the departments mentioned, the books and accounts of the sealer of weights and measures and of the police, fire, moth, sewer, highway, public welfare, school, water and cemetery departments were examined and checked, and the payments to the treasurer were verified.
42
For the cooperation received from the several town officials while engaged in making the audit, I wish, on be- half of my assistants and for myself, to express appreciation.
Respectfully submitted,
HERMAN B. DINE, Assistant Director of Accounts.
43
Index-Town Accountant
RECEIPTS:
Cemeteries
7
Charities
6
Commonwealth of Massachusetts
3
Dog Officer
5
Fire Department.
5
Forestry
5
General Government.
5
Grants and Gifts
4
Health and Sanitation
6
Highway Department.
6
Infirmary
6
Interest
7
Licenses and Permits
3-4
Municipal Indebtedness
7
Old Age Assistance
6
Police Department
5
Privileges
4
Protection
5
Public Library
7
Refunds to Town.
8
Schools
7 5
Sealer of Weights and Measures.
Selectmen
5
Sewer Department
6
Soldiers' Benefits
6
Taxes-Poll, Personal and Real Estate
3
Town Clerk.
5
Town Hall
5
Trust Funds, withdrawals from
8
Trust Investments
8
Water Department
7
44
PAYMENTS:
Accounting
9
Agency, etc.
28
Aid to Dependent Children
19
Assessors
10
Cemeteries
26-27
Certification of Notes
10
Curtis Charity Fund
19
Dog Department.
13
Elections and Registrations
11
Finance Committee
10
Fire Department.
12
Fish and Game Warden
13
Forest Fires.
12
Garbage Removal
14
Health and Sanitation
13
(Highways and Bridges
15
Highways-Chapter 81
16
Highways-Chapter 90 Maintenance
16
Highway Machinery Account.
16
Interest and Discount.
27
Legal
10
Library
22
Library Trust Funds Income
22
Memorial Day
25
Military Aid.
20
Moth Department
13
Moderator
9
Municipal Indebtedness
27
Old Age Assistance
19
Police Department
12
Protection of Persons and Property
12
Public Welfare
17
Refunds
28
Repairs to Shade Trees
17
School Department.
20
Sealer of Weights and Measures
13
Selectmen
9
Sidewalks
17
Sewer Department
14
Snow Removal
15
Soldiers' Benefits
19
State Aid
20
45
Street Lighting
17
Tax Collector
10
Town Clerk
10
Town Dump
14
Town Hall
11
Town Hall Parking Lot.
17
Town Infirmary
18
Town Nurse
14
Trade School Tuition
20
Treasurer
9
Tree Warden
13
Unclassified
25
Unpaid Bill, 1935
25
Unpaid Bills, 1939
25
Water Department
26
Water Survey
26
Water Survey of Present Needs
26
Weathervane- Town Hall
26
W. P. A .- Selectmen
22
Appropriations, Expended and Balances
36-38
Auditors' Report
39-42
Balance Sheet.
30-33
Department Estimates for 1941
34-35
Trust Funds
29
Unpaid Bills, 1939, 1940
35
46
Index-Town Officers' Report
Appointments for 1940
8-11
Appropriations for 1940
19-21
Births, 1940
32
Board of Health, Report of.
83-89
Board of Public Welfare, Report of
81-82
Cemetery Trustees, Report of
94
Deaths, 1940
32
Dogs Licensed
32
Fire Department, Report of Engineers.
102
Forest Fire Warden, Report of.
102
Highway Department, Report of
90-93
Inspector of Animals, Report of
75-76
Library Trustees, Report of.
69-74
Librarians Report
70-71
List of Jurors
97-98
Marriages, 1940
32
Moth Department, Report of
77-78
School Committee, Report of.
34-36
Graduation Exercises, High School
64-66
Physical Education
51-54
Recreational Director, Report of
55-58
School Calendar
34
School Census
63
School Physician
50
School Statistics
59-63
Superintendent, Report of
37-49
Teachers in Service, Jan. 1, 1941
67-68
Selectmen, Report of 95-96
Special Tree Pruning Appropriation
79-80
47
Town Clerk's Report.
32-33
Town Meeting, March 4
12-25
Town Meeting, May 3
26-27
Town Meeting, September 7
29-31
Town Officers, 1940
3-7
Tree Warden, Report of.
101
Water and Sewer Commissioners, Report of.
99-100
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