USA > Massachusetts > Hampshire County > Williamsburg > Town Annual Report of the Officers of the Town of Williamsburg 1931-1940 > Part 5
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In every case except one, Williamsburg spends less per pupil from local taxation than any of its neighbors. Williamsburg belongs to that group of towns under 5,000
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in population and maintaining high schools. There are 118 towns in this group, and their average cost per pupil from local taxation is $77.71. It is evident that the Wil- liamsburg schools are not extravagant or wasteful in their expenditure of public money.
There were three changes in the teaching staff dur- ing the year. Mr. G. Robert Stene, the teacher of French and history in the high school, was replaced by Mr. Bernard Cooney. Mr. Cooney had taught English here previously. He is a graduate of Columbia and also has a master's degree from that university. Miss Louise Fisher, who taught English in our high school, was elected to teach in Arms Academy at Shelburne Falls. Her place was taken by Miss Mary T. Walsh who is a graduate of New Rochelle College. Miss Helen Johnson, supervisor of music, was replaced by Mr. George Vieh, a graduate of the Vienna Conservatory of Music.
In September our high school enrollment increased to 105. Later entrants have since brought the number up to 106, which is eight more than we had at the same period last year. More seats and desks had to be added in order to care for this increase.
The following teaching assignments were made : Miss Anne Dunphy, principal, three classes in Latin; Mrs. R. A. Warner, three classes in mathematics, U. S. History, spoken English, debating; Mr. Bernard Cooney, three classes in French, one English, one history, boys' athletics ; Mr. Edward Foster, four classes in science, one in eco- nomics, coaching girls' basketball; Miss Mary T. Walsh, three classes in English, one history, one civics, assembly programs; Mr. George Vieh, two classes in music. The high school has seven forty minute class periods every day.
By continued use of the Hyde-Saunders Fund and the Spelman Fund we have been able to employ Miss Alice Dansereau as supervisor of penmanship. Miss Dansereau has had a very successful year. In addition to numerous
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smaller awards, forty-four completed penmanship di- plomas were given out at the close of schools in June.
Our health department has followed the usual pro- gram of examination, inspection, correction of defects, and health teaching. Mrs. Cressa Campbell served as nurse for the first half of the year, and Mrs. Louise Jones for the last half. An outstanding event this year was the coming of the Chadwick Clinic. This clinic tests and examines children for traces of tuberculosis. Although this town had a few suspicious cases no active cases were found. Our nurses have also given health talks at regu- lar intervals in the different classrooms. Parents, teach- ers, and children have co-operated splendidly with the nurses.
In regard to improving the school plant and equip- ment, mention should be made of the clearing of brush and rubbish from the grounds of the Purrington School. That was a great improvement there. New ventilators were built at the Williamsburg school so that fresh air could be supplied to the laboratory and the first grade room. The ventilator in the laboratory is connected with a hood which prevents gases from chemicals from spread- ing through the building. Fire doors have been installed in the halls on the first and second floors. The toilets at Mountain Street School were repaired and painted.
From an educational as well as from an economical standpoint it seems advisable to close the Mountain Street School. This school is now overcrowded. There are seven grades to be taught and only one teacher to do the teaching for thirty children. Because of the number of grades and subjects, there are of necessity many teach- ing periods a day. Every period has to be very short. In fact they are too short to make effective teaching possible. These children could benefit greatly if they were given the opportunity to attend regular graded schools. This change can be made at a considerable sav- ing in money when one considers salary, fuel, and janitor
63
service as against transportation cost and the care of the children at the noon period. Two advantages are evident for this plan. One is the saving in money, and the other is the better educational opportunity which it provides for the children of that district.
Recommendations :
1. Close the Mountain Street School.
2. Improve the high school library.
3. Redecorate and renovate the sanitaries at the Haydenville Center School.
In closing I extend my thanks and appreciation to all who have worked so faithfully for the good of the schools during 1932.
Respectfully submitted,
L. A. MERRITT,
Superintendent of Schools.
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Report of School Physicians
Mr. L. A. Merritt,
Superintendent of Schools,
Williamsburg, Mass.
Dear Sir :
The physical examination of the school children as I have conducted it in the past is intended to cover the following basic defects :-
Diseases of the nose and throat.
Defective hearing. Decayed teeth.
Diseases of the circulation of the blood.
Skins diseases.
As the child comes before me for examination, I have been in the habit of inspecting the hair and head first, now-a-days we are not likely to find anything in the hair as we did years ago, but it is best to take a look at the head. The ears are inspected for impacted wax and de- fective hearing, but the ears do not often need much at- tention.
In the inspection of the mouth we can see the con- dition of the teeth and tonsils. Decayed teeth are re- ported to the parents for the attention of the dentist. In the case of large or diseased tonsils, if the child is subject to attacks of tonsilitis, the tonsils should be removed by operation at the hospital. An attack of tonsilitis may lead to a lot of serious trouble. It may be the cause of inflammatory rheumatism and valvular disease of the
65
heart and sometimes to both these conditions in the same patient at the same time.
Adenoids are a mass of granulations that form in the back part of the nasal cavity, appearing in infancy and persisting through childhood. They often block the passage so that breathing through the nose is impossible. Then the child becomes a mouthbreather, mouth and lips open all the time, which gives the child a stupid look, and they are usually as stupid as they look. Adenoids should be removed by operation in a hospital in early
childhood. The operation is usually done at the same time the tonsils are removed. These operations are usually followed by rapid improvement in the child's health and appearance.
Respectfully submitted,
J. G. HAYES, M. D.
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Mr. L. A. Merritt, Supt.,
Dear Sir :
I submit herewith my annual report as school phy- sician in the Haydenville schools.
During the latter part of the spring term of 1932, toxin-antitoxin was administered to a number of children, and a few parents brought children to the pre-school clinic. In September, 207 pupils were examined in the several Haydenville schools and many defects were remedied.
Some time since I warned against the habit of class- ing children as above or below weight according to the height chart alone, and I wish now to state further that recognized authorities no longer go by this chart, which is after all only the average height for a large number of children so measured. To arrive at a child's proper measurements, due consideration must be given to racial characteristics, build of parents, and habits of living. I will only mention that Faber of San Francisco has de- vised a height and weight chart which gives the minimum and maximum weight between which limits a child may be called normal for his height. Of course, this does not mean that such a child is necessarily healthy; neither is one below or above the limits necessarily sick.
Respectfully submitted,
CHARLES H. WHEELER, M. D.
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REPORT OF SCHOOL NURSES
Mr. L. A. Merritt,
Superintendent of Schools,
Williamsburg, Mass.
Dear Sir:
The following is the school report from Jan. 22, 1932 to Jan. 20, 1933 :
Assisted Drs. Hayes and Wheeler with the physical examination of all pupils in Haydenville and Williams- burg.
Weighed and measured all the pupils three times during the school year.
A very successful dental clinic sponsored by the Red Cross was conducted. 140 pupils received Dental certifi- cates.
In the spring there was an epidemic of chicken-pox, closely followed by measles.
A toxin-antitoxin clinic was held in conjunction with the summer round up of pre-school children in June.
The audiometer was used for testing the hearing. 377 pupils were tested, 366 were normal and 11 were re- ferred to the ear clinic.
In September the Chadwick Clinic conducted by the State Department of Public Health co-operating with the local schools and Health authorities was held in Hayden- ville and Williamsburg. 355 pupils were given the Von Pirquet test ; 69 reacted, 37 were put on the follow up list to be checked up next fall.
The general physical condition of the children was good during the year.
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We wish to extend thanks to Mr. Merritt, the School Committee, the teachers and pupils for the co-operation and willingness to assist in our work.
Respectfully submitted, LOUISE M. JONES, R. N., CRESSA S. CAMPBELL, R. N.
REPORT OF AN AUDIT
OF
THE ACCOUNTS
OF THE
TOWN OF WILLIAMSBURG
FOR THE PERIOD FROM
AUGUST 1, 1930 TO AUGUST 27, 1932
Made in Accordance with the Provisions of Chapter 44, General Laws
October 27, 1932
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To the Board of Selectmen,
Mr. Louis H. Cranson, Chairman,
Williamsburg, Massachusetts.
Gentlemen :
I submit herewith my report of an audit of the ac- counts of the town of Williamsburg for the period from August 1, 1930 to August 27, 1932, made in accordance with the provisions of Chapter 44, General Laws. This report is in the form of a report made to me by Mr. Ed- ward H. Fenton, Chief Accountant of this Division.
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 Williamsburg for the period from August 1, 1930, the date of the previous audit, to August 27, 1932, and submit the following 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.
71
The books and records of the town accountant were examined and checked by a comparison with the records of the treasurer and the accounts in the several depart- ments receiving or disbursing money for the town or committing bills for collection. The recorded receipts were checked with the treasurer's cash book and the pay- ments with the selectmen's warrants authorizing them and with the treasurer's books. The appropriation ac- counts in the ledger were compared with the town clerk's record of town meetings, and all other accounts were checked with the information in the departments in which the transactions originated.
The ledger was analyzed, a trial balance was taken off, and a balance sheet, showing the financial condition of the town on August 27, 1932, was prepared and is ap- pended to this report.
Although the annual budget is prepared in con- siderable detail, the appropriations as voted have been combined. It is recommended that specific appropria- tions be voted for the several departments and activities of the town, so as to facilitate the work of the town ac- countant and so that the ledger may at all times show the balance available for expenditure by the several de- partments.
The books and accounts of the treasurer were ex- amined and checked in detail. The receipts as recorded were compared with the accounts in the departments col- lecting money for the town and with the other sources from which money was paid into the town treasury, while the payments were checked with the treasury warrants of the selectmen. The cash book was footed, and the cash balance was proved by a reconciliation with a state- ment received from the bank.
The securities and savings bank books, representing the investment of trust funds in the custody of the treas- urer, were examined and listed. The income and with-
72
drawals were checked, and the balances were found to be as reported.
The collector's accounts were examined and checked. The taxes outstanding at the time of the previous ex- amination were audited, and all subsequent commitments of poll, personal, real estate, motor vehicle excise, and old age assistance taxes were added and reconciled with the assessors' commitment warrants. The collections were checked and compared with the payments to the treasurer, the cash on hand was counted, the abatements as recorded were checked with the assessors' abatement records, and the outstanding accounts were listed and proved.
A further 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 clerical records of the treasurer and collector have been accurately and carefully kept.
The financial accounts of the town clerk were ex- amined. The receipts for dog licenses, which are issued on behalf of the county, and for sporting licenses, the proceeds of which are paid to the state, were checked with the records of licenses issued. The payments to the coun- ty treasurer and to the Division of Fisheries and Game, respectively, were verified and the cash on hand was proved by an actual count.
The surety bonds of the town clerk, treasurer, and collector for the faithful performance of their duties were examined and found to be in proper form. The surety bonds of the treasurer of the sinking fund commissioners and of the water treasurer, who acts as water collector, were also examined and found to be in proper form.
The receipts for town hall rents were checked with the records of town hall rentals, and the payments to the treasurer were verified.
73
The receipts for licenses issued by the selectmen were checked with the records of licenses granted and the pay- ments to the treasurer were compared with the treasurer's receipts.
The accounts of the sealer of weights and measures were examined. The receipts were checked with the record of weights and measures sealed and adjusted, and the payments to the treasurer were verified. It was noted that no payments were made to the treasurer in 1931 and that the receipts for that year were only partially turned over to the treasurer on the audit date, when the collec- tions in 1932 were also due. Attention is called to the provisions of Section 34, Chapter 98, General Laws, which requires monthly payments of fees to the treasurer by the sealer.
The accounts of the health, public welfare, and school departments were examined. The departmental charges were reconciled with the commitments, the payments to the treasurer were checked, and the outstanding accounts were listed and proved. It is recommended that all de- partmental bills due the town be transmitted to the ac- countant before they are sent out for collection, so that he may make the necessary entries on the ledger.
The accounts of the Haydenville Library were ex- amined. The record of fines collected was checked, the payments to the treasurer were verified, and the cash on hand was proved.
The water department accounts were examined and checked in detail. The customers' ledger showing the charges, collections, allowances, and outstanding accounts, was analyzed and reconciled with the accountant's ledger accounts.
The securities and savings bank books of the sinking fund commissioners were examined and listed. The in- come was checked and the balance was found to be as reported. Since it appears that the fund is more than
74
sufficient to meet the water debt due in 1933 for which it was established, the surplus in the sinking fund should be reserved for appropriation by the town.
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 transactions of the trust funds and of the water sinking fund.
While engaged in making the audit I received the co- operation of all town officials, for which, on behalf of my assistants and for myself, I wish to express appreciation.
Respectfully submitted.
EDW. H. FENTON,
Chief Accountant.
RECONCILIATION OF TREASURER'S CASH
Balance August 1, 1930, per previous audit, $9,051 67
Receipts :
August 1 to December 31, 1930, $60,062 55
1931, 110,873 66
1
$170,936 21
$179,987 88
Payments :
August 1 to December 31, 1930, $52,919 91 1931, 109,555 35
$162,475 26
Balance December 31, 1931,
$17,512 62
$179,987 88
75
Balance January 1, 1932, $17,512 62
Receipts January 1 to August 27, 1932 :
Per cash book, $49,917 98
Omitted from cash book:
Cemetery Perpetual Care Fund, $100 00
Income Collins
School Fund,
242 60
$342 60
$50,260 58
$67,773 20
Payments January 1 to August 27, 1932 :
Per selectmen's warrants,
$59,895 33
Not on warrant :
Cemetery Perpetual Care Fund, Deposited, $100 00
Income Collins School
Fund, Deposited, 242 60
$342 60
$60,237 93
Balance August 27, 1932 : First National Bank of Northampton, 7,535 27
$67,773 20
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FIRST NATIONAL BANK OF NORTHAMPTON
Balance August 27, 1932, per statement, $8,523 69 Balance August 27, 1932, per check book, $7,535 27
Outstanding checks August 27, 1932, per list, 988 42
$8,523 69
TAXES-1928
Cash on hand August 1, 1930, per previous audit, $37 43
Outstanding August 1, 1930, per previous audit, 193 75
$231 18
Payments to treasurer August 1 to December 31, 1930, $231 18
TAXES-1929
Cash on hand August 1, 1930, per previous audit, $173 97
Outstanding August 1, 1930, per previous audit, 8,599 79
$8,773 76
Abatement reported in error August 1 to December 31, 1930, 7 00
$8,780 76
77
Payments to treasurer :
August 1 to December
31, 1930, $5,774 40
1931, 2,883 98
$8,658 38
Abatements of taxes 1929 reported as 1930, August 1 to December 31, 1930, Abatements 1931,
$65 58
56 80
$8,780 76
TAXES-1930
Cash on hand August 1,
1930, per previous audit, $90 00
Outstanding August 1,
1930, per previous audit, 1,014 00
$1,104 00
Commitment August 1 to December
31, 1930, per warrant, 36,397 79
Additional commitment, 1931, 6 00
Abatement after payment, refunded 1931, 20 25
Abatements of taxes 1929 reported
as 1930, August 1 to December 31, 1930, 65 58
Motor vehicle excise taxes 1930
reported as taxes 1930, 64 41
$37,658 03
78
Payments to treasurer :
August 1 to December
31, 1930, $25,629 57
1931, 8,205 07
$33,834 64
Abatements :
August 1 to December
31, 1930,
$189 43
1931, 67 50
$256 93
Outstanding December 31, 1931,
3,566 46
$37,658 03
Outstanding January 1, 1932, $3,566 46
Overpayment to treasurer, 10
$3,566 56
Payments to treasurer January 1 to
August 27, 1932, $3,125 28
Abatements January 1 to August 27, 1932, 2 70
Abatements of taxes 1930 reported as 1931, 72 90
Outstanding August 27, 1932, per list, 294 20
Cash on hand August 27, 1932, verified, 71 48
$3,566 56
TAXES-1931
Commitment per warrant, $47,010 13
Additional commitment,
20 00
$47,030 13
79
Payments to treasurer, Abatements, 480 69
$31,876 38
Outstanding December 31, 1931,
14,673 06
-
$47,030 13
Outstanding January 1, 1932, $14,673 06
Abatement after payment, refunded, 34 00
Abatements of taxes 1930 reported as 1931, 72 90
$14,779 96
Payments to treasurer January 1 to August 27, 1932, $4,367 17
Abatements January 1 to August 27, 1932, 90 90
Outstanding August 27, 1932, per list, 10,147 23
Cash on hand August 27, 1932, verified, 174 66
$14,779 96
POLL TAXES-1932
Commitment per warrant, $1,128 00
Outstanding August 27, 1932, $940 00
Cash on hand August 27, 1932, verified,
188 00
$1,128 00
OLD AGE ASSISTANCE TAXES-1931
Commitment per warrant, $544 00
Additional commitment, 10 00
$554 00
80
Payments to treasurer,
$534 00
Outstanding December 31, 1931, 20 00
$554 00
$20 00
Outstanding January 1, 1932, Payments to treasurer January 1 to August 27, 1932, $10 00
Refunded by State, January 1 to August 27, 1932, 10 00
$20 00
OLD AGE ASSISTANCE TAXES-1932
Commitment per warrant, $570 00
Outstanding August 27, 1932, $474 00
Cash on hand August 27, 1932, verified, 96 00
$570 00
MOTOR VEHICLE EXCISE TAXES-1929
Outstanding August 1, 1930, per
previous audit, $64 22
Abatement after payment refunded August 1 to December 31, 1930, 2 07
$66 29
Payments to treasurer August 1 to December 31, 1930, $62 57
Abatements August 1 to December 31, 1930, reported 1931, 1 93
Outstanding December 31, 1931, 1 79
$66 29
Outstanding January 1, 1932, $1 79
Abatements 1931, reported January 1 to August 27, 1932, $1 79
81
MOTOR VEHICLE EXCISE TAXES-1930
Cash on hand August 1, 1930, per previous audit, $95 96
Outstanding August 1, 1930, per previous audit, 267 89
$363 85
Additional commitment August 1 to December 31, 1930, 836 83
Abatements after payment, refunded :
August 1 to December 31, 1930, $27 98
1931, 22 90
$50 88
$1,251 56
Payments to treasurer :
August 1 to December 31, 1930, $835 84
1931, 213 52
$1,049 36 -
Motor vehicle excise taxes 1930 reported as taxes 1930, 64 41
Outstanding December 31, 1931, 45 09
Abatements 1931, 92 70
$1,251 56
Outstanding January 1, 1932, $45 09
Additional commitment 1931, not reported, 2 00
$47 09
82
Abatements January 1 to August 27, 1932, $24 18
Abatements 1931, not reported, 22 90
Unlocated difference, adjusted, 01
$22 91
$47 09
MOTOR VEHICLE EXCISE TAXES-1931
Commitment per warrants, $2,729 26
Abatement after payment, refunded, 38 73
$2,767 99
Payments to treasurer,
$2,606 36
Abatements, 71 70
Outstanding December 31, 1931,
89 93
$2,767 99
Outstanding January 1, 1932,
$89 93
Additional commitment, 82 38
Abatement after payment, refunded, 9 82
Payments to treasurer January 1 to August 27, 1932, $112 70
$182 13
Abatements January 1 to August 27, 1932, 9 82
Outstanding August 27, 1932, per list, 59 61
$182 13
MOTOR VEHICLE EXCISE TAXES-1932
Commitment per warrant,
$1,877 43
Abatement after payment, refunded,
5 78
$1,883 21
83
Payments to treasurer January 1 to
August 27, 1932, $1,465 09
Abatements January 1 to August 27, 1932, 77 24
Outstanding August 27, 1932, per list,
322 82
Cash on hand August 27, 1932, verified,
18 06
$1,883 21
COSTS, AND INTEREST ON TAXES
Collections :
Interest :
Taxes 1928,
$35 83
Taxes 1929,
640 51
Taxes 1930,
671 63
Taxes 1931,
166 64
$1,514 61
Motor vehicle excise taxes :
1929,
$1 89
1930,
7 35
1931,
6 17
1932,
60
$16 01
Costs :
Taxes 1930,
$1 70
Taxes 1931,
5 10
Motor vehicle excise
taxes 1931,
8 50
$15 30
$1,545 92
84
Payments to treasurer :
August 1 to December 31, 1930,
$363 95
1931, 718 09
January 1 to August 27, 1932,
437 53
Cash on hand August 27, 1932, verified, 26 35
$1,545 92
SELECTMEN'S LICENSES
Cash on hand August 1, 1930, per previous audit, $11 00
Licenses issued :
August 1 to December 31, 1930 :
Pool,
$2 00
Miniature golf,
1 00
Alcohol,
8 00
Sunday,
1 00
Hawkers',
2 00
State peddlers',
6 00
$20 00
1931:
Auto dealers',
$3 00
Hawkers',
2 00
Sunday,
14 00
Common
victuallers',
5 00
Gasoline,
17 00
Hotel,
2 00
Pool,
2 00
Miniature golf,
1 00
Junk,
5 00
85
Auctioneer, 2 00
Alcohol,
9 00
Circus,
5 00
State peddlers',
6 00
$73 00
$93 00
$104 00
Payments to treasurer :
August 1 to December 31,
1931,
$29 00
1931,
73 00
$102 00
Cash on hand December 31, 1931,
2 00
$104 00
Cash on hand January 1, 1932,
$2 00
Licenses issued January 1 to August 27, 1932 :
Pool,
$3 00
Alcohol,
1 00
Sunday,
7 00
Auto dealers',
2 00
Gasoline,
14 00
Common
victuallers', 6 00
Innholder,
1 00
$34 00
$36 00
Payments to treasurer January 1 to August 27, 1932, $34 00
Adjustment August 27, 1932,
2 00
$36 00
86
DOG LICENSES
WELLS G. BISBEE, TOWN CLERK
Cash on hand August 1, 1930, per previous audit, $51 00
Licenses issued :
August 1 to December 31, 1930 :
Males, 39 @ $2.00, $78 00
Spayed females, 3 @ $2.00, 6 00
Females, 3 @ $5.00,
15 00
$99 00
January 1 to May 31, 1931 :
Males, 59 @ $2.00, $118 00
Spayed females, 26 @ $2.00, 52 00
Females, 13 @ $5.00,
65 00
$235 00
$385 00
Payments to county :
August 1 to December 31, 1930, $141 00
January 1 to May 31, 1931, 205 80
$346 80
Fees retained :
August 1 to December 31, 1930, 45 @ 20¢, 9 00
January 1 to May 31, 1931, 98 @ 20¢, 19 60
$28 60
87
Cash balance transferred to L. P. Bisbee, Town Clerk, May 31, 1931,
9 60
$385 00
L. P. BISBEE, TOWN CLERK
Transferred from Wells G. Bisbee, Town Clerk, May 31, 1931, $9 60
Licenses issued June 1 to December 31, 1931 :
Males, 49 @ $2.00, $98 00
Spayed females, 19 @
$2.00, 38 00
Females, 8 @ $5.00, 40 00
$176 00
$185 60
Payments to county June 1 to December 31, 1931, $163 80
Fees retained June 1 to December 31, 1931, 76 @ 20¢, 15 20
Cash on hand December 31, 1931 and August 27, 1932, 6 60
$185 60
R. A. WARNER, TOWN CLERK
Licenses issued January 1 to August 27, 1932 : Males, 80 @ $2.00, $160 00
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