USA > Massachusetts > Middlesex County > Lincoln > Town Report on Lincoln 1915-1919 > Part 2
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FOR STATE COMMITTEE, 5th Middlesex District Bernard W. Stanley of Waltham, 4 votes.
FOR DELEGATE TO STATE CONVENTION .- Anthony J. Doherty, 3 votes.
FOR TOWN COMMITTEE .-
M. M. Welch,
A. J. Doherty,
C. L. Todd,
P. F. Corrigan,
Thomas J. Dee,
Voted to adjourn.
GEORGE L. CHAPIN, Town Clerk
November 2, 1915. Howard Snelling was this day sworn as Special Police by
GEORGE L. CHAPIN, Town Clerk.
October 22, 1915. John F. Farrar was this day sworn as Special Police by
GEORGE L. CHAPIN, Town Clerk.
29
Proceedings of the State Election held November 2, 1915.
WARRANT
COMMONWEALTH OF MASSACHUSETTS. MIDDLESEX, S.S.
To any Constable in the Town of Lincoln, in said County : GREETING:
In the name of the Commonwealth of Massachusetts, you are hereby required to notify and warn the inhabi- tants of the Town of Lincoln, duly qualified to vote in the election of State and County Officers, to assemble at Town Hall, on Tuesday, November 2nd, at seven o'clock in the forenoon, to give in their votes for the following officers, viz .: Governor, Lieutenant Governor, Secre- tary, Treasurer, Auditor, Attorney-General, Councillor, Senator, Representative in General Court, County Com- missioner, County Treasurer, Sheriff, and any other officer required by law to be chosen in the month of November of the current year.
All officers enumerated above are to be designated and voted for on one ballot, and also the following ques- tions :-
QUESTIONS.
Acceptance of Chap. 129, Resolves of 1915, entitled "Resolves to provide for submitting to the people the article of amendment of the Constitution empowering the General Court to authorize the taking of land to relieve congestion of population and to provide homes for citizens."
30
Acceptance of Chap. 130, Resolves of 1915, entitled "Resolves to provide for submitting to the people the article of amendment of the Constitution striking the word 'male' from the qualifications of voters."
Acceptance of Chap. 140, Resolves of 1915, entitled "Resolves to provide for submitting to the people the article of amendment of the Constitution relative to the authority of the General Court to impose taxes."
The polls to be opened at seven o'clock A.M., and may be closed at four o'clock P.M., and you are directed to serve this Warrant by posting an attested copy thereof in each of the Post Offices and one of the churches, or in some other public place, seven days at least before the day appointed for said meeting, and to make season- able return thereof with your doings thereon to the Town Clerk.
HEREOF FAIL NOT.
Given under our hands, this twenty-fifth day of Octo- ber, in the year of our Lord, nineteen hundred and fifteen.
CHARLES S. SMITH, JOHN F. FARRAR, R. D. DONALDSON, Selectmen of Lincoln.
The return on the Warrant is as follows:
1 Lincoln, Oct. 26, 1915.
I have served this Warrant by posting an attested copy in each of the Post Offices and one in the Railroad Station seven days before the date of said meeting.
JOHN J. KELLIHER,
Constable.
31
Pursuant to the above Warrant, the meeting was called to order by the Chairman of the Selectmen and after reading the Warrant, Thomas L. Giles and Herbert G. Farrar were sworn as Tellers, and James W. Lennon and Thomas J. Dee were sworn as Ballot Clerks.
The package of ballots as received by the Town Clerk was turned over to the Ballot Clerks. The Ballot Box was opened and examined, then locked and the keys given to the Constable. The counter on the Ballot Box showed 0 0 0 .
The polls were then opened and remained open until 6 o'clock P.M., when the counter on the Ballot Box showed 230. There were 231 Ballots cast which upon counting showed the following result.
FOR GOVERNOR .-
Nelson B. Clark of Beverly,
5 votes.
Walter S. Hutchins of Greenfield,
2
66
Samuel McCall of Winchester,
140
66
William Shaw of Andover,
3
66
David I. Walsh of Fitchburg Blank, 1
80
66
FOR LIEUTENANT-GOVERNOR .-
Edward P. Barry of Boston,
70 votes.
Calvin Coolidge of Northampton
146
4
66
Alfred H. Evans of Hadley James Hayes of Plymouth,
1
66
Chester R. Lawrence of Boston
4
66
Samuel P. Levenberg of Boston, Blank,
2
66
4 66
32
FOR SECRETARY .-
Edwin A. Grosvenor of Amherst,
66 votes. 66
Albert P. Langtry of Springfield
145
1 66
3
66
4
14
FOR TREASURER .-
Henry L. Bowles of Springfield,
67 votes.
Charles L. Burrill of Boston,
147
Charles E. Fenner of Worcester,
4
66
William E. Marks of Worcester, Blank,
12
FOR AUDITOR .-
Alonzo B. Cook of Boston,
2
66
James W. Holden of New Bedford,
2
66
Henry C. Iram of Warwick, Jacob C. Morse of Brookline, William G. Rogers of Wilbraham, Blank,
74
5
66
18
66
FOR ATTORNEY-GENERAL .-
Henry C. Attwill of Lynn,
149 votes.
Frank Auchter of Boston,
4
66
Joseph Joyce Donahue of Medford
62
66
John McCarthy of Abington,
1
66
William Taylor of Worcester, Blank,
15
66
FOR COUNCILLOR, Sixth District .- Joseph H. McNally of Watertown, Henry C. Mulligan of Natick, Blank,
63 votes.
66
138
66
15
30 66
Thomas J. Maher of Medford, Marion E. Sproule of Lowell, Willard O. Wylie of Beverly, Blank,
1
133 votes.
33
FOR SENATOR, Fifth Middlesex District .-
Patrick J. Duane of Waltham, 59 votes.
Nathan A. Tufts of Waltham, 144 66
Blank,
28 66
FOR REPRESENTATIVE IN GENERAL COURT. 13th Middlesex District .-
Thomas J. Burke of Concord,
57 votes.
Benjamin Loring Young of Weston,
161
Blank, 13
FOR COUNTY COMMISSIONER, Middlesex .-
Alfred L. Cutting of Weston,
133 votes.
John Lothrop Dyer of Cambridge,
4
George A. Goodwin of Cambridge
S 66
Michael M. O'Connor of Cambridge,
53
66
William H. Walsh
10
66
Blank,
23
FOR COUNTY TREASURER, Middlesex .-
De Witt Clinton Clapp of Cambridge
6
66
Joseph O. Hayden of Somerville,
140
66
David A. Keefe of Cambridge
53
66
Blank,
32
66
FOR SHERIFF, Middlesex County .-
John J. Donovan of Lowell,
51
66
John R. Fairbairn of Cambridge,
154
66
Blank,
26
66
Shall a proposed amendment to the Constitution empowering the General Court to authorize the taking of land to relieve congestion of population to provide homes for citizens, be approved and ratified?
Yes, No,
86 votes.
68 66
Blank,
77 66
34
Shall the following proposed amendment to the Con- stitution, enabling women to vote, be approved and ratified?
ARTICLE OF AMENDMENT
Article three of the articles of amendment to the Con- stitution of the Commonwealth is hereby amended by striking out in the first line thereof the word "male."
Yes,
66 votes.
No,
143
Blank,
22 66
Shall the following proposed amendment to the Con- stitution, relative to the taxation of incomes and the granting of reasonable exemptions, be approved and ratified?
ARTICLE OF AMENDMENT.
Full power and authority are hereby given and granted to the General Court to impose and levy a tax on in- comes in the manner hereinafter provided. Such tax may be at different rates upon income derived from different classes of property, but shall be levied at a uniform rate throughout the Commonwealth upon in- comes derived from the same class of property. The General Court may tax incomes not derived from prop- erty at a lower rate than income derived from property and may grant reasonable exemptions and abatements.
Any class of property the income from which is taxed under provisions of this article may be exempted from the imposition and levying of proportional and reasonable assessments, rates and taxes, as at present authorized by the Constitution. This article shall not
35
be construed to limit the power of the General Court to impose and levy reasonable duties and excises.
Yes, No, Blank,
114 votes. 41
76 66
The above vote was counted in blocks of fifty votes and each block was immediately sealed.
After the total tally sheets had been completed, the vote was read by the presiding officer.
The ballots, with the tally sheets were then sealed in a box provided for the same after which it was
Voted to adjourn.
Attest :
GEORGE L. CHAPIN, Town Clerk
Vote of the Thirteenth Middlesex District for Repre- sentation in the General Court, as determined at the Town Clerk's meeting held at Concord, Nov. 12, 1915.
Bed. Con. |Lin. Sud. |Way. West. Total
Thomas J. Burke of Concord, Benjamin Loring Young of Weston
61
319
57
36
122
17
612
192
624
161
146
299
420
1,842
Blank,
18
77
13
19
26
7
160
Total,
271
1020
231
201
447
444 2,614
36
Two certificates of election were filled out for Ben- jamin Loring Young of Weston and signed by Abbott R. Webber, Town Clerk of Bedford. William D. Cross, Town Clerk of Concord. George L. Chapin, Town Clerk of Lincoln. Frank F. Gerry, Town Clerk of Sudbury. Warren L. Bishop, Town Clerk of Wayland. George W. Cutting, Town Clerk of Weston. GEORGE L. CHAPIN, Town Clerk.
February 8, 1915. Arthur F. Chapin was this day appointed Assistant Town Clerk and sworn by GEORGE L. CHAPIN, Town Clerk.
February 20, 1915. Roger Sherman was this day sworn as Weigher of Coal, Hay, Grain and other com- modities by
ARTHUR F. CHAPIN, Assistant Town Clerk.
March 4, 1915. William J. Bennett was this day sworn as Weigher of Coal, Hay and Grain by GEORGE L. CHAPIN, Town Clerk.
April 17, 1915. S. Rodman Snelling, was this day sworn as Weigher of Coal, Hay and Grain by GEORGE L. CHAPIN, Town Clerk.
May 5, 1915. Martin M. Welch, was this day sworn as Inspector of Animals by
GEORGE L. CHAPIN, Town Clerk.
37
May 7, 1915. William A. Harding, was this day sworn as Special Police by
GEORGE L. CHAPIN, Town Clerk.
May 14, 1915. Winslow A. Eaton, was this day sworn as Special Police by
GEORGE L. CHAPIN, Town Clerk.
May 22, 1915. Lorenzo E. Brooks, was this day sworn as Special Police by
GEORGE L. CHAPIN, Town Clerk.
June 1, 1915. Herbert G. Farrar, was this day sworn as Special Police by
GEORGE L. CHAPIN, Town Clerk.
Nov. 22, 1915. Arthur F. Chapin having been elected by the Board of Selectmen to fill the vacancy caused by the resignation of Mr. George L. Chapin was this day sworn as Town Clerk for the remainder of the current year.
ARTHUR F. CHAPIN, Town Clerk.
38
There have been recorded during the year ending December 31, 1915, 24 Births, 14 Marriages, 14 Deaths.
Births Registered.
Date of Birth.
Name of Child.
Name of Parents.
July
15, 1914
Mary Corrigan.
Martin and Annie (Dempsey.)
Jan.
24, 1915
Gertrude Leora Frost.
Clarence G. and Mattie E. (Byam.)
Feb.
13,
Antonio Cotona.
Nicholas and Caroline (Noevico.)
April
14,
- Disaae.
Aleck and Mary (Duchensea.)
May 9,
Evelyn May Watson.
Charles A. and Gladys P. (Thompson.)
May
31,
Albert Edward Kennedy
John and Honor (Cole.)
July
4,
Sophia Lovering Hunt
June
14,
Nancy Russ.
Merrill and Hope (Woods.) Percy P. and Bertha (Graves.)
July
12,
William John Bennett.
William J. and Ellen Mary (Flood.)
July
15,
Ed. McKinley Cunningham
George E. and Elizabeth (McKinley.) George N. and Jenetta (Seymour.)
Aug.
10,
Antonio Cerasa.
Michael and Amelia (Morganella.) Incassio and Francisco (Deodato.)
Aug.
12,
Augustus Sanditicola.
Aug.
23,
George Henry Bean.
Harold S. and Anna A. (Moneford.) Isaac B. and Delia (Casey.)
Sept.
5,
- -Pederson.
Andrew and Sarah A. (Holmes.) Ernest and Elsie (Erickson.) John J. and Delia A. (Kelly.)
Nov.
13,
Ellen Mary Hayes.
Nov.
1,
- Etthonici.
Joseph and Rosie (Carello.)
Dec.
6,
Horace Edward Hart.
Joseph S. and Harriet L. (Darling.)
Dec.
13,
66
Barbara Lillian Peck.
Chester G. and Mary M. B. (Williams.)
Dec.
22,
66
Virginia Foreman.
Charles F. and Annie M. (Limond.)
Nov.
25,
Charlotte Harris Flint.
Edward F. and Josephine M. (Ritchie)
June
17,
-Harris.
William P. and Ida (Tyler.)
July
31,
Sherman
Sept.
2,
Harry Cook
Oct.
6,
Wallace Enfried H. Hanson.
39
Marriages Registered.
Date of Marriage.
Names.
Residence.
Jan.
13, 1915.
John Patrick Ryan. Eulalia Isabel Morgan.
Lincoln. Lincoln.
Jan.
27,
Charles Abraham Hews. Annie Frances Welch.
Weston. Lincoln.
Lincoln Ireland.
Lincoln.
Concord.
April
22,
₹
Joseph Edward Whippee Ida Parviner.
June
29,
Russell Gilbert Merriman. Ethel Foster Bent.
Aug.
9,
Everett H. Davison. Ila Mattie Streeter.
Sept.
4,
William Edward Watson. Clair Luella Wentworth.
Sept. 15,
Thomas Edwards Sherwin. Emily Louisa Blodgett.
Sept. 15,
Timothy Francis Moynihan. Winifred May O'Niel.
Oct.
7,
Richard Briggs, Jr. Alice Evelyn Bisbee.
Dec.
11,
Jay Morrill Heald. Ethel Leroy Elliot.
Lincoln. Boston.
Oct. 18, ..
William M. Hilliard. Florence M. Barnes.
Boston. Lincoln.
Dec.
18,
John Tasker. Jennie Knox.
Lincoln. Wellington.
April
19,
Thomas Frank Coan Ann Agnes Crowley.
April
29,
Joseph Delorey. Mary J. Tulia.
Lincoln. Lincoln.
Leominster. Lincoln.
Lincoln. Rutland, Vt.
Lincoln. Waltham.
Boston. Lincoln.
Lincoln. Concord.
Lincoln. Weston.
40
Deaths Registered.
Date of Death.
Name.
Y.
Age. M. D.
Jan.
16, 1915.
Samuel Royal Harrod Biggs.
66
11
14
Mar.
8,
Mary Miner.
63
5
6
Mar. 23,
Martha Maria Jones.
80
7
9
April 4,
James B. Wheeler.
63
3
23
May
3,
Ellen L. Campbell.
81
8
5
May
9,
Charles J. Westling.
55
-
-
May
26,
Florence McCormick.
3
9
June 5,
Ellen Frances Sweet
76
4
3
June 23,
Joseph F. Ahearn
4
5
-
July
22,
Jabez N. Smith.
71
14
July
24,
Rev. George Henry Flint.
50
6
-
Nov.
2,
-Etthomici.
-
-
Nov.
20,
Josephine Woodhull
62
9
3
Oct.
9,
Margaret Coughlin.
70
-
41
EXTRACT FROM THE REVISED LAWS Chap. 29 AS AMENDED BY CHAP. 280, ACTS OF 1912
Sect. 1. Physicians and midwives shall, within forty- eight hours after the birth of every child in cases of which they were in charge, mail or deliver to the clerk or registrar of the city or town in which the birth oc- curred a notice stating the date and place of the birth, giving the street number, if any, the number of the ward in a city and the family name. Failure to mail or deliver the said notice shall be punished by a fine not exceeding twenty-five dollars for each offence. The notice required by this Section need not be given if the notice required by the following Section is given within forty-eight hours after the birth occurs.
Sect. 6. Parents, within forty days after the birth of a child, and every householder, within forty days after the birth of a child in his house, shall cause notice thereof to be given to the clerk of the City or Town, in which such child is born.
Sect. 8. A parent, keeper, superintendent or other person who is required by Section 6 to give or cause to be given notice of a birth or death, who neglects so to do for ten days after the time limited therefor, shall forfeit not more than five dollars for such offence.
42
DOGS LICENSED IN 1915.
There have been 135 Dog Licenses issued as follows: 114 Males, 16 Females, 3 Spayed Females, 2 Kennels, for which the sum of $387.00 has been paid to the County Treasurer. 1
There have been four licenses issued since December 1, 1915, and these will be included in the return made to the County Treasurer in June.
There have been 53 Resident Hunters Licenses issued for which $45.05 has been paid to the Commissioners on Fisheries and Game.
ARTHUR F. CAPIN,
Town Clerk.
43
AUDITOR'S REPORT
I have examined the accounts of the Town Treasurer and also the vouchers for all money paid by same and found them correct.
I have also visited Mr. C. L. Todd, Treasurer of the Sinking Fund and have seen all securities of the Town, held by him.
Following is an account of the money paid by the Treasurer on the Selectmen's approval.
JAMES W. LENNON, Auditor.
44
REPORT OF THE SELECTMEN
The Selectmen present the following report for the fiscal year, ending December 31, 1915.
The Board was organized by the choice of Charles S. Smith, Chairman, and R. D. Donaldson, Secretary.
The following table gives the appropriations made by the Town during the year 1915, and the appropriations recommended by the Board to be made at the next Annual Meeting :-
Appropriations for 1915
The Selectmen recommend the following appro- priations for the ensuing year
For Schools,
$12,500.00
$12,500.00
Support of Poor,
500.00
500.00
Highways and Bridges,
12,000.00
10,000.00
Library, Dog Tax, and
1,000.00
500.00
Interest,
500.00
500.00
Cemeteries (to be taken from funds in hands of
Treasurer belonging to Cemetery Trustees),
500.00
500.00
Board of Health,
200.00
200.00
Tree Warden,
500.00
500.00
Suppression of Gypsy and Brown Tail Moths,
2,000.00
2,000.00
Miscellaneous Expenses,
5,000.00
5,000.00
Hydrant and other public water service,
2,400.00
2,400.00
45
Waltham Hospital, Free Bed,
$250.00
$250.00
Street Lamps,
1,600.00
1,800.00
Fire Department
100.00
2,500.00
Payment Schoolhouse Bonds,
3,000.00
3,000.00
. Interest Schoolhouse
Bonds,
1,080.00
1,080.00
Payment of Water Bond
(to be taken from Water Works Income),
1,000.00
1,000.00
Water Sinking Fund (to
be taken from Water
Works Income)
1,500.00
1,500.00
Appointments
The following appointments have been made during the year:
Sealer of Weights and Measures, Matthew H. Doherty.
Weighers of Coal, Hay, Grain and other Commodities, Roger Sherman, Wm. J. Bennett, S. Rodman Snelling.
Inspector of Animals, Martin M. Welch.
Special Police, William A. Harding, Winslow A. Eaton, Lorenzo E. Brooks, Herbert G. Farrar, John F. Farrar.
Forest Warden, John J. Kelliher.
Ballot Clerks and Tellers at the Annual State and and Town Election, James W. Lennon, Thomas L. Giles, Herbert G. Farrar, Thomas J. Dee, Herman T. Wheeler.
Janitor of Public Buildings and Caretaker of Public Grounds, Edward Bannon.
Finances
The bond issue on account of new schools, which originally was $55,000 has been reduced by yearly pay- ments of $3,000 to $34,000. The Commissioners of
46
Sinking and Trust Funds have in their possession seven bonds of $1,000 each purchased with funds appropriated by the Town for the purpose in previous years, together with about $700 of accrued interest on same.
We recommend that the Town appropriate $3,000 to retire the bonds in accordance with the terms of the issue, and that $1,080 be appropriated for the interest on. the outstanding bonds.
We also recommend that a vote be passed authorizing and directing the Sinking and Trust Fund Commissioners to turn over the Schoolhouse Bonds in their possession, together with such cash as they have on Schoolhouse Bond account to the Town Treasurer, the Bonds to be cancelled and the cash to be converted into the general treasury.
We also recommend that a very large proportion of the available funds in the treasury on January 1st be appropriated to purchase additional Schoolhouse Bonds, which, when purchased, shall be turned over to the Town Treasurer for cancellation.
There is a much larger amount of cash in the treasury on account of the fact that in 1914 an appropriation of $8,000 was made from available funds in the treasury for the retirement of Schoolhouse Bonds which amount was not certified to the Selectmen in that year, and con- sequently the money remained in the treasury.
Support of Poor
Only a small sum has been expended during the year, most of which has been for mothers' aid and not for the regular expenditures coming under the head Support of Poor.
Fire Department
This Department has been conducted during the year as heretofore. For more detailed report, reference is made to the Report of the Fire Engineer.
47
Tree Warden
Report of the Tree Warden gives a full account of the work his department has accomplished during the year with recommendations for the future.
Silent Poor Fund
Only $10 from the income of this fund has been used during the year.
Highways
The highways have been in charge during the year of Mr. William H. Sherman, as during the year previous. Reference is made to his Report for detailed informa- tion, which is quite full.
At the last Annual Town Meeting an address was made on the Increase of Taxation, General as well as Municipal, by our late esteemed fellow townsman, Mr. Charles Francis Adams. Although this address was printed in pamphlet form and distributed quite extensively, on account of its merit and also as it was the last address of Mr. Adams delivered before any forum, the Selectmen reprint it in this Report.
The vote recommended by Mr. Adams, and passed unanimously, in connection with this address was as follows :
Voted, That the Town Reports, the Treasurer's Books, and the vouchers of the Town expenses since the year 1910 be examined by an expert accountant, employed by the Board of Selectmen for the purpose, and the results tabulated. The purpose of such investigation being to enable the average tax payer to inform himself as to the details of the income and outgo of the Town during the period specified, the sources from which revenues were derived, and the exact use made of those revenues, the annual percentages of increase or decrease in each con- siderable item of outgo being set forth.
The Board has made an effort to carry out the spirit and substance of the vote in the following tabulations, thinking that it would serve the purposes intended by Mr. Adams and the requirements of the voters quite as well as if an expert accountant had been employed.
1909
1910
1911
1912
1913
11 mos. 1914
1915
Schools,
9,019
9,144
9,756
11,155
12,158
11,430
15,019.55
Highways,
5,604
7,041
9,252
10,822
12,846
12,388
13,580.00
Tree Warden,
5,471
4,010
4,340
4,264
4,437
3,751
4,035.00
48
Poor,
442
187
258
340
23
5
59.00
Library,
766
778
1,085
780
814
868
1,378.00
Cemetery,
271
269
664
255
404
344
597.00
Health,
3
62
16
164
183
162
196.00
Miscellaneous,
4,538
9,559
4,743
4,734
8,623
6,219
7,004.83
Street Lamps,
560
562
1,114
1,205
1,233
1,161
1,794.00
Schoolhouse Bonds, and Int. on 5,080
4,960
4,840
4,720
4,600
3,740
4,420.00
49
From the above it will be noticed that the expenditures for schools has increased year by year, from $9,019 in 1909 to $15,019.55 in 1915, an increase approximately of about 80%. By reference to the School Committee's Reports of the various years and the Report of the Auditor for the corresponding years, a complete explan- ation will be found for this very large increase in ex- penditures. Our investigation shows that it has come about in two ways:
First-By the large expense caused by the increased number of children attending the high schools, and the increased tuition charges made by the Town of Concord for the education of high school children, and
Second-By the considerable increase in the charges for transportation of scholars to the local schools.
To illustrate: In the year 1909, there were 19 children attending high school; in the year 1915, there were 44, and the tuition charges were in 1909, $848.00 and trans- portation $242.00 and 1915, $4,251.45 and $869.19, respectively, an increase of nearly 500%. The trans- portation service for children locally increased from $1,332.00 in 1909 to $2,597.00 in 1915, an increase of nearly 100%.
It is only fair to state in connection with the expendi- tures for schools in all the years referred to that the amounts given do not include any charge for interest or depreciation, which in the case of the Lincoln schools can hardly be reckoned as less than $4,000 per year, which sum added to the expenditures reported for the various years will increase that sum in the year 1909 to $13,019 and in the year 1915 to $19,019, and of the intervening years by an increase of $4,000 each year.
For an intelligent understanding of the expenditures for schools and other departments in any year, the detail of expenditures of each department in the Auditor's Report should be studied carefully.
50
Next to schools, the largest expenditure is for highways. By reference to the above table, it will be seen that in 1909, the expenditure on this account was $5,604, and in 1915, $13,580, with largely increased amounts each year from 1909 to 1915.
It is only fair to state in this connection that a certain small amount should be credited each year for earnings of the highway department outside the regular work, amounting in the year 1915 to a sum which brings the total expenditures slightly above $12,000.
By referring to the detailed account of expenditures for each of these years, a reason for the increase is readily found. First, in the largely increased expenditures for material for highway construction, including crushed stone, oil and tarvia; and second, (and in a much lesser degree) to the increase in wages which has amounted, between the years 1909 and 1915, to about 30%, or from $1.75 per day to $2.25 per day. There has also been a considerable increase in the cost of keeping the town teams, due to the high prices prevailing during the last three or four years for hay and grain.
In all other departments, with the exception of the Miscellaneous Account, the expenditures have been gener- ally quite uniform.
In the years 1910, 1913, 1914 and 1915, the large ex- penditure on Miscellaneous Account was accounted for in 1910 by very large abatements of taxes; in the years 1913 and 1914 by considerable expenditures on account of legal expenses and repairs of school buildings; and in the year 1915 the increase was for the same reason.
It should be understood that the Miscellaneous Ac- count is a general account which absorbs any expenditure that cannot be properly classified in any other depart- ment; therefore the expenditures on this account will vary quite widely from year to year.
51
The street lighting account is one that has largely increased on account of the extension of street lighting.
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