Town Annual Report of the Officers of the Town of Williamsburg 1916-1930, Part 31

Author: Williamsburg (Mass. : Town)
Publication date: 1916
Publisher: Town of Williamsburg
Number of Pages: 1220


USA > Massachusetts > Hampshire County > Williamsburg > Town Annual Report of the Officers of the Town of Williamsburg 1916-1930 > Part 31


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From Jan. 1, 1927 until Jan. 1, 1928, the actual time spent on duty was 280 hours, 210 licenses inspected, 11 violations with evidence and data reported and turned over to the District Warden for prosecution, resulting in four convictions, $100 in fines and $22 worth of confiscat- ed property.


Respectfully submitted, L. H. CRANSON, Fish and Game Warden.


Report of Extension Service -


Agricultural Work:


The County Agent has done work with the dairymen in town, getting some fields of alfalfa started and helping one or two men to buy good pure bred bulls. The value of lime has been stressed and sales of the same in town have increased.


There are eight herds in Williamsburg which are now free from bovine tuberculosis and there are 173 cattle in these herds.


Demonstration Work:


There has been but little Demonstration work done the past year, due probably to lack of demand for same from the women of the town. Miss Pozzi is now working with Mrs. Sereno Clark and expects to get something started soon.


Club Work:


Where seems to be difficulty in getting local leaders for culb work. But Mr. Eastman has put some little here and has a few very enthusiastic members.


Pruning demonstrations have been held. A concrete mixing demonstration was held attended by quite a large number of farmers.


Poultry work has been done with several poultrymen and two of the poultrymen have been in the state wide poultry recorl contest.


It is to be hoped that all will feel free to call on the staff of the Extension Service. They are ever ready to give valuable aid.


R. A. WARNER,


Town Director.


.


Report of Trust Fund Commissioners


The Commissioners of Trust Funds held their first meeting June 8, 1927 and organized with C. J. Hills as Chairman and R. S. Jorgensen as Clerk.


On August 15, 1927 the Cossimmioners met with the Town Treasurer at the Hampshire County Trust Company and checked the following list of funds, which was found to be correct :


SPELMAN SCHOOL FUND


Amount


Rate 6%


LaBelle Iron Works bond,


$1,000 00


Whitaker Glessner bond,


1,000 00


6


Public Service Co. of Illinois bond,


2,000 00


5


Toledo Edison Company bond,


3,000 00


5


Pennsylvania Light & Power bond,


1,000 00


7


Indiana General Service Corp. bond,


1,000 00


5


Haydenville Savings Bank account,


27,443 41


4를


COLLINS SCHOOL FUND


Haydenville Savings Bank account, $1,677 09


41 Northampton National Bank stock, 2,000 00 varies First Nat'l Bank of Northampton stock, 2,100 00 ·varies Greenfield First National Bank stock, 2,100 00 varies


Worcester First National Bank stock, 2,400 00 varies


Hampshire Co. Trust Company stock, 2,000 00 varies


57


LYMAN D. WAITE FUND


Hampshire Co. Trust Company account, $709 25 41


ELECTA WAITE FUND


Haydenville Savings Bank account, $1,813 40 4를


WHITING STREET FUND


Hampshire Co. Trust Co. account, $5,688 47 41


A. S. HILLS FUND


Second Liberty Loan bond, $5,000 00 41


PERPETUAL CARE FUNDS


Haydenville Savings Bank accounts,


Warren & Warner Fund,


$200 00 4↓


Baker Fund,


- 300 00


4%


Graves Fund,


200 00 41


WEEKS ACCOUNT


Haydenville Savings Bank, $334 60 4를


With a view to increasing the degree of safety of in- vestment it was voted to divide the present deposit of $27,443.41 in the Haydenville Savings Bank account of the Spelman School Fund as follows :


Northampton Institution for Savings, $5,000 00


Easthampton Savings Bank,


3,500 00


Hampshire County Trust Company,


1,000 00


Nonotuck Savings Bank,


1,500 00


Florence Savings Bank, 1,500 00


Haydenville Savings Bank, 14,943 41


58


All of these transfers have been completed with the exception of that to the Northampton Institution for Sav- ings, which will be consummated in July of this year.


It was voted to anticipate the calling of the Second Liberty Loan by the Federal government, and accordingly the $5,000 bond of this issue held for the A. S. Hills Fund has been sold and the proceeds deposited in the Northamp- ton Institution for Savings.


C. J. HILLS,


H. W. GRAVES,


R. S. JORGENSEN,


Commissioners.


.........


----


ANNUAL REPORT


OF THE


SCHOOL COMMITTEE


OF THE


Town of Williamsburg


FOR THE


YEAR ENDING DECEMBER 31, 1927


Report of School Committee


Your School Committee beg leave to submit their Annual Report as follows :-


The major repairs made during the year 1927 consist- ed of ; Painting the interior woodwork of the Haydenville Grammar School building, reshingling the Maple Street School building, revarnishing the woodwork in the Helen E. James building, rebuilding the chimney and putting a new roof on the same building.


Each year the registration at the Mountain St. School has decreased but it has been impossible to discontinue the school as the pupils could not be accomodated in either of the central schools. Due to re-arrangement of classes in the Haydenville central school it is now possible to ac- comodate the Mountain Street pupils and from Sept. 1928, the Mountain St. school will be discontinued and the pupils transported to the central school in Haydenville.


About ten years ago, Mrs. Helen E. James placed the sum of $3,000 at interest in a Trust Fund to be known as the Helen E. James School Repair Fund. The income from this Fund is at the disposal of the School Committee for major or capital repairs to the Helen E. James School Building. During the summer of 1927, it was decided to place a new roof, flashings and cornice on the Helen E. James School building. The cost of this work was $1,212, of this amount only $12.00 was taken from the regular school appropriation, the balance coming from the Repair Fund.


62


In closing our report, your committee wish to extend to all who have had any part in the administration of school affairs, our sincere thanks for whole-hearted co- operation from all.


Respectfully submitted, J. CLARK FOSTER, WALTER H. THAYER, CHARLES H. GOULD,


School Committee.


TEACHER'S SALARY


Anne T. Dunphy,


$1,700 00


Charles E. Turner,


1,304 00


Bernard M. Cooney,


900 00


Bertrand W. Chapmen,


600 00


Mrs. R. A. Warner,


1,300 00


Linda Howlett,


660 00


June F. Flanders,


340 00


Nellie A. Dolan,


1,100 00


Jennie C. Kiely,


1,100 00


Doris E. Leland,


975 04


Ruth G. Erickson,


85 00


Margaret E. Trainor,


1,083 35


Marion C. Chandler,


1,040 00


Margaret M. O'Leary,


600 00


Millie R. Dansereau,


840 00


Josephine G. Cahil,


176 66


Mary A. Burke,


815 00


Ethel Curry,


950 00


Elizabeth J. Purrington,


1,000 00


Anna Meehan,


320 00


Helen O'Brien,


264 00


Dorothy Jenkins,


67 50


$17,220 55


. ... . . . ....


63


JANITOR'S SALARY


G. Vernon Warner,


$1,040 00


Henry Dansereau,


784 80


Millie R. Dansereau,


36 00


John Widelo,


10 00


$1,870 80


JANITOR'S SUPPLIES


Burke & Burdeau,


$38 74


W. J. Sheehan & Co.,


103 47


J. A. Sullivan & Co.,


2 50


Standard Oil Co.,


15 05


Foster-Farrar Company,


19 53


C. B. Dolge Co.,


28 66


Suriner & McBreen,


5 80


J. L. Hammett Co.,


6 59


Graves Garage,


2 80


Masury-Young Co.,


4 75


Mass. State Prison,


2 34


House of Correction,


53


Carroll F. Jenkins,


4 25


Fuller Brush Co.,


10 10


Ponsell Floor Machine Co.,


174 93


$420 04


MUSIC TEACHERS SALARY


Mrs. Lester LeDuc,


$792 00


MUSIC SUPPLIES


Oliver Ditson & Co.,


$13 48


Theo. Presser Co.,


9 51


Bossey & Co. Ltd.,


16 20


E. C. Foster,


30 00


Arthur P. Schmidt,


6 01


White's Music Shop,


3 12


Mrs. Lester LeDuc,


2 58


$80 80


64


SUPERINTENDENT


L. A. Merritt, $1,400 00


SUPERINTENDENCY UNION EXPENSES


L. A. Merritt,


$200 00


W. H. Thayer, 50 00


$250 00


SCHOOL NURSE. AND SUPPLIES


Fabiola Plourde,


$50 00


Mrs. T. F. Lenihan,


301 65


Catherine Long,


100 00


Frank A. Brandle,


1 00


W. J. Sheehan & Co.,


8 70


$461 35


SCHOOL PHYSICIANS


Dr. Charles H. Wheeler, M. D.,


$104 00


Dr. Justin G. Hayes, M. D., 114 00


$218 00


TRANSPORTATION


Northampton Street R. R. Co.,


$888 66


H. K. Burt,


360 00


G. B. Buckman,


28 00


C. W. Codding,


310 50


Mrs. Clarence Nichols,


720 00


S. A. Clark,


375 00


Mrs. James Stone,


392 00


Mrs. Donald Sanderson,


78 00


Lyle C. Wales,


252 00


H. M. Rhodes,


201 00


$3,605 16


---- . .....-----


65


FUEL


Elwin F. Miner,


$5 00


David Lacourse,


64 00


S. F. Packard,


16 40


W. E. Kellogg,


42 00


J. H. Graham,


626 64


T. F. Lenihan,


750 85


$1,504 89


REPAIRS


H. B. Lyman,


$44 79


Suriner & McBreen,


159 21


James J. Hogan & Co.,


1,220 34


W. H. Riley & Co.,


2 45


LaFleur Bros.,


19 00


Burke & Burdeau,


24 18


Fred Duplissey,


11 60


W. J. Sheehan & Co.,


153 57


Taylor & Mellen,


69 00


Wilfred H. Graves,


113 25


A. H. Marsh,


217 50


E. C. Foster,


135 00


G. Vernon Warner,


24 51


M. E. Foster,


12 00


H. S. Packard,


31 48


Turner Bros.,


24 50


Chas. H. Gould,


10 63


Foster-Farrar Co.,


4 09


P. H. MVAvoy,


5 95


D. A. Sullivan & Son,


118 40


Geo. Dansereau,


16 00


$2,417 45


5


66


SUNDRIES


N. E. Telephone & Telegraph Co.,


$30 13


Continuation School,


526 72


T. A. Purseglove,


25 15


Allison Spence,


2 00


Town of Williamsburg,


76 00


Commissioner Public Safety,


10 00


H. S. Gere & Sons,


5 85


Bert E. Newhall,


8 50


Helen Nash Hinds,


30 00


J. C. Foster,


3 20


L. A. Merritt,


3 65


$721 20


BOOKS


Ginn & Co.,


$64 77


A. L. Burt & Co.,


10 35


Bridgman & Lyman,


29 75


Hampshire Bookshop,


18 00


D. C. Heath & Co.,


14 48


J. C. Winston Co.,


54 68


University Publishing Co.,


3 83


Lyons & Carnahan,


22 62


American Book Co.,


31 77


Scott Foresman & Co.,


48 69


Clarence Hawkes,


10 80


Hall & Mack Co.,


1 50


Edward E. Babb & Co.,


12 75


Allyn & Bacon,


19 69


World Book Co.,


6 73


B. H. Sanborn & Co.,


16 29


J. B. Lippincott Co.,


15 94


J. W. Heffernan,


1 30


Chas. E. Merrill Co.,


3 41


Iroquois Publishing Co.,


2 10


Chas. Scribner's Sons,


1 50


Macmillian Co.,


2 25


$393 20


67


SCHOOLROOM SUPPLIES


Cambridge Botanical Supply Co.,


$295 96


L. E. Knott Apparatus Co.,


122 65


Milton Bradley Co.,


15 02


J. L. Hammett Co.,


282 35


Dowling School Supply Co.,


23 61


C. A. Gregory,


1 50


Metcalf Printing Co.,


45 75


Gazette Printing Co.,


13 13


J. B. Lippincott Co.,


27 59


G. P. Trowbridge,


22 50


American Multigraph Sales Co.,


221 87


Springfield Office Supply Co.,


31 09


Iroquois Publishing Co.,


13 56


Cons. D. Goods Co.,


174 35


Wiswell. The Druggist,


1 05


Empire New England Co.,


33 79


Edw. E. Babb & Co.,


4 24


Pomeroy, Bros.,


13 01


H. S. Packard,


15 68


Oval & Koster,


19 35


J. W. Heffernan,


1 25


T. A. Purseglove,


64 45


The Sportsman's Store,


27 00


Springfield Athletic Sup. Co.,


11 83


Denoyer-Geppert Co.,


49 15


C. F. Williams & Son,


1 27


March Bros.,


3 40


$1,536 40


FREIGHT AND CARTAGE


Cecil C. Loomis, $3 89


A. H. Rhodes, 26 86


$30 75


68


SMITH'S AGRICULTURAL SCHOOL


Tuition,


$1,168 76


LIGHT


Mill River Elect. Light Co., $142 36


INSURANCE


Franklin King, Jr., $230 00


TRUANT OFFICERS


G. Vernon Warner,


$10 00


Henry Dansereau,


10 00


$20 00


SCHOOL COMMITTEE


W. H. Thayer,


$50 00


C. H. Gould,


50 00


J. C. Foster,


150 00


$250 00


SUMMARY


EXPENDITURES


Teacher's Salary,


$17,220 55


Janitor's Salary,


1,870 80


Janitor's Supplies,


420 04


Music Teacher,


792 00


Music Supplies,


80 80


Superintendent,


1,400 00


Union Expenses,


250 00


School Nurse,


461 35


School Physicians,


218 00


Transportation,


3,605 16


Fuel,


1,504 89


69


Repairs,


2,417 45


Sundries,


721 20


Books,


393 20


Schoolroom Supplies,


1,536 40


Smith's School,


1,168 76


Freight and Cartage,


30 75


Lights,


142 36


Insurance,


230 00


Truant Officers,


20 00


School Committee,


250 00


$34,733 71


RECEIPTS


Town Appropriation,


$32,000 00


Spelman Fund Income,


1,738 82


Helen E. James School Repair Fund,


1,200 00


Bridgman & Lyman refund,


9 50


School Order not used


4 34


$34,952 66


Receipts,


$34,952 66


Expenditures,


34,733 71


Unexpended, $218 94


Unexpended balance 1926 Spelman Income, $41 34


Unexpended balance 1927 Spelman Income, 218 94


Total Balance, $260 28


Superintendent's Report


To the Members of the School Committee :


The annual report of the superintendent of schools is herewith submitted :


The work of the schools for 1927 has been one of steady progress. Our success has been due to the hearty and sympathetic cooperation of all who are concerned in the education and training of our children. Much credit is due to the careful deliberations and wise decisions of the School Committee. The problems that School Com- mittees have to face are many and varied and upon a wise solution of such problems depends to a great extent the success of the schools. To the superintendent is given the work of the administration of these schools. But be- yond doubt the greatest factor in the whole scheme of education is the teacher. Upon her falls the supreme task of skillful and sympathetic teaching which shall make for character building and good citizenship. All the needs of a child cannot be supplied however, by these three agencies alone. The parent must through sympathetic cooperation with all of them, aid and complete their work. "Blessed is that boy or girl who has behind him the urge of an appreciative and understanding parent."


Twelve schools were in operation during 1927. There were five at Williamsburg and seven at Haydenville.


Our teaching force suffered the loss of three teachers at the closing of schools in June. Miss Margaret O'Leary went to Northampton. Miss Linda Howlett was appoint- ed to the New Britain Junior High School. And Mr. Bernard Cooney returned to Columbia to study law. On


1


71


the first of December Miss Doris Leland acepted a position at Greenwich, Connecticut. These teachers had been ex- cellent work and their loss was keenly felt.


To fill the vacancies left by these changes, Miss Millie Dansereau was transfered from Mt. St. School to Miss O'Leary's fifth grade. Miss Anna Meehan, a North Adams Normal graduate, was appointed to teach at Mt. St. Miss June Flanders, Westfield, 1927, was elected to take the vacancy left by the withdrawal of Miss Howlett. Miss Ruth Erickson, North Adams Normal, 1927, was ap- pointed to teach grades one and two at Williamsburg. Mr. Bertram Chapman, Vermont University, 1926, was appointed to the English department in the high school.


A change occurred in our health program when we received the resignation of Miss Fabiola Plourde who had been with us three years and had done such excellent work. Miss Plourde had come to be liked by all with whom she worked, and many saw her go with sincere regret.


This vacancy was filled by the appointment of Miss Katherine G. Long, a registered nurse who has taken special training in public school nursing at Hyannis Nor- mal School. The schools under her direction have re- cently begun the Modern Health Crusade which is a definite training in health habits. It is one of the most successful methods of teaching healthy living.


Last June our high school attained a point in achieve- ment which it had never reached before. In competition with graduates of many public high schools and private college preparatory schools one of its graduates passed the Comprehensive College Entrance Examinations. This was the first graduate from this school to pass this type of entrance examination. ,


The school is steadily improving in the attitude se- cured in regard to better preparation of lessons, to at- tendance. to written work, and to a desire on the part of its students to do serious work.


72


For a number of years the juniors and seniors have had a debating society. This group gives each year a number of debates. The best debater from each is se- lected by the judges, and a final debate is held by those so selected. The best debater in this final debate is awarded the Alumni Debating Prize which is $10. This year the society has begun inter-school debating, and looks forward to profitable and pleasant experience against other schools. The inter-school debate is also a new un- dertaking on the part of our high school.


One change in the rules and regulations of the School Committee should be mentioned before closing. That is the change in the entering age of pupils. No child under 53 years of age on Oct. 1st may be admitted to the first grade. This has been adopted so that children will be old enough to profit by the work given, and to eliminate in so far as possible retardation.


Recommendations :


1. Establish a salary schedule for principals and teach- ers. This should be done so that teachers and principals may know what to expect in the way of yearly increases. Too many of our good teachers leave because there is no- thing to look forward to no matter how well their work is done.


2. Remodel the Center Building at Haydenville so as to get better lighting in each school room. This can be done by a rearrangement of the windows.


3. Employ a supervisor of drawing. This can be done on a part time plan and should not be very expensive.


4. Employ a supervisor of penmanship. Here, too, the work could be done on a part time basis and would not cost a great deal.


5. Establish a course of typwriting and stenography in the high school. The use of the typewriter is a practi- cal thing for many people who do not go into commercial


73


lines, and our pupils should be given the opportunity to learn its uses.


6. Close the Mountain Street School. This school is an expensive school. The average cost per pupil there is approximately $83.60, while the average cost per pupil for the town is $56.59. Over $300 per year may be saved by transporting the pupils in that district to the Haydenville school.


7. Increase the length of the grade school year to thirty-eight weeks. Many of the surrounding towns have thirty-eight to forty weeks for a school year. We are ex- pected and required to do as much work in 36 weeks. This is manifestly unfair to our children and should be correct- ed.


The appreciation and thanks of this department are extended to all who have in any way helped in this work of educating the boys and girls of Williamsburg in 1927.


Respectfully submitted,


L. A. MERRITT,


Superintendent of Schools.


74


SCHOOL STATISTICS for the year ending June 30, 1927


School


Boys enrolled


Girls enrolled


Av. membership


Av. Attendance


Per cent of


Attendance


Aggregate


Attendance


Williamsburg High


33


30


59.69


56.77


95


1,0417.5


Grammar


13


13


26.24


25.04


96


4,228.5


Intermediate


19


18


37.67


35.6


95


6,076


Second Primary


17


22


36.72


34.8


95


5,876.5


First Primary


23


24


43.57


40.5


93


6,796.5


Haydenville Grammar


15


16


28.79


26.4


91


4,447.5


Intermediate


30


17


46.88


45.4


97


7,658.5


Grades IV. and V.


23


21


44.00


42.8


98


7,216


Grade III.


20


10


28.54


27.59


97


4,094.5


Grade II.


11


18


28.31


27.6


97


4,649.5


Grade I.


22


11


31.33


29.2


94


4,927


Mt St.


4


8


8.63


7.9


93


1,362


SCHOOL CALENDAR


1928


Sept. 4-Schools open.


Dec. 21-Schools close.


1929


Jan. 7-Schools open.


Mar. 1-Schools close.


Mar. 11-Schools open.


May 3-Schools close.


May 13-Schools open.


June 21-Schools close.


June 28-High School closes.


The usual holidays will be observed.


Report of School Nurse


Mr. L. A. Merrit, and Members of the School Board :


Following is a report of the School nursing activities for the year 1927.


A clinic for the prevention of diphtheria was held in January, serving both towns. A total of 122 children were given toxin anti-toxin. The year 1927 has shown advancement in the health work, with the opening of Camp Hodgkins, at Haydenville Heights. This is a County Health Camp for underweight children. Four children were sent from Williamsburg and Haydenville. These children showed a marked improvement in weight and general physical condition after having three weeks at the camp.


All children in the grades were weighed and measured twice during the year and the underweights were weighed four times. Each child was given a physical examination by the School Physicians at the beginning of the school year. Eye and ear tests were given, and parents advised of existing defects.


The dental clinic under the supervision of the Red Cross was well attended. Approximately four hundred children were examined for dental defects. The work of the dental clinic consisted of 134 extractions, 186 fillings, and prophylactic treatments.


An average of five days a month was devoted to school work, which included the above activities, class room in- struction, follow up work in the homes and first aid dressings.


Respectfully submitted,


KATHERINE G. LONG, R. N.


Report of Music Supervisor


Mr. L. A. Merritt,


Dear Sir :- The following is the annual report of the Supervisor of Music in the schools of Williamsburg.


Every effort has been made this year in the study of the theory of music. The children all through the grades should be able to open their music books and sing intelli- gently the songs written for them. The teachers have worked diligently and I feel sure that by the close of the school year these boys and girls will have successfully completed their grades in music.


At Christmas time, two very successful Operetta's were given "Christmas with the Old Woman who lived in a Shoe" was presented at Haydenville, and "Santa's Air Line" at Williamsburg. These showed weeks of careful work on the part of both teachers and pupils.


In the High School my work is with the Chorus, which is composed of the entire school and with the Girls' Glee Club.


Just recently the High School presented a very pretty musical comedy entitled "Miss Cherry Blossom". Both chorus and Glee Club are now preparing for a musical to be given in March, and for graduation in June.


In closing I wish to thank pupils, teachers, and school officials for their assistance and co-operation in my work.


Respectfully submitted,


ALICE G. LEDUC,


Supervisor of Music.


Report of School Physician


Mr. L. A. Merritt,


Superintendent of Schools.


Dear Sir :- I submit herewith my annual report as School Physician for the Village of Haydenville ;


Pupils examined, 208


Cases of diseased tonsils and adenoids, 10


Pupils with very poor teeth, 20


Cases of impetigo, 6


It is gratifying to note the better health of school children during the last few years, particularly in respect to those defects which the parents have been asked to remedy, such as diseased tonsils, teeth, etc. There were no cases of pednculosis seen at the beginning of the school year, and only five pupils had not been vaccinated. These were soon inoculated, making every child immune to small- pox. This is probably the first time in the history of the Haydenville schools that this favorable condition has existed. Some diseased tonsils have been removed and many teeth repaired. This part of the repair program is especially useful. There were no epidemics in the village during the year.


Respectfully submitted,


CHARLES H. WHEELER.


78


Mr. L. A. Merritt,


Superintendent of Schools.


Dear Sir :- Following is my annual report as School Physician for the Village of Williamsburg :


No. pupils examined, 202


No. found with decayed teeth, 108


No. with deseased tonsils and adenoids, 10


Respectfully submitted,


1 J. G. HAYES, M. D.


REPORT OF AN AUDIT


OF THE


TOWN ACCOUNTS


JANUARY 1, 1926 TO AUGUST 19, 1927


Made in Accordance with the Provisions of Chapter 44, General Laws


Mr. Theodore N. Waddell, Director of Accounts,


Department of Corporations and Taxation, Boston, Mass.


Sir :


As directed by you, I have made an audit of the books and accounts of the town of Williamsburg for the period from January 1, 1926 to August 19, 1927, and submit the following report thereon :


The books and accounts of the treasurer were exam- ined and checked in detail. The recorded receipts were checked with the records in the several departments col- lecting money for the town and with the other sources from which money was paid into the town treasury. The payments were checked with the orders of the selectmen, the school committee, and the water commissioners au- thorizing payment of town funds. The orders of the school committee and of the water commissioners were not signed by the selectmen. The 1926 school orders, which


80


bore the signature of a single member of the committee, could not be checked against the original vouchers, for the reason that they had apparently been destroyed. While the school orders since March, 1927, were signed by two members of the committee, it was found that one of the members had signed a blank book of orders in advance.


In connection with the approval of bills attention is called to Section 52, Chapter 41, General Laws, which reads as follows :


The auditor or officer having similar duties in cities, and the selectmen in towns, shall op- prove the payment of all bills or pay rolls of all de- partments before they are paid by the treasurer, and may disallow and refuse to approve for payment, in whole or in part, any claim as fraudulent, unlawful or excessive; and in that case the auditor or officer having similar duties, or the selectmen, shall file with the city or town treasurer a written statement of the reasons for the refusal; and the treasurer shall not pay any claim or bill so disallowed.


The treasurer's cash book was footed throughout for the period of the adult and the cash balance was verified by a reconciliation of statements received from the banks of deposit. It is recommended that the receipts on ac- count of taxes and interest thereon be entered on the treasurer's cash book separately, by levies.


The appropriations voted by the town were listed from the town clerk's records and compared with the aggregate amount expended from each appropriation, dis- closing overdrafts, which are contrary to Section 31, Chapter 44, General Laws, which reads as follows :


No department of any city or town, except Bos- ton, shall incur liability in excess of the appropriation made for the use of such department, except in cases of extreme emergency involving the health or safety of persons or property, and then only by a vote in a




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