USA > Massachusetts > Middlesex County > Lincoln > Town Report on Lincoln 1941-1945 > Part 27
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I have verified the cash balance of each of such officers by reconciliation of bank balances and account of cash.
Following you will find a report of all the money paid out by the Town Treasurer on order of the Selectmen of Lincoln.
JAMES W. LENNON, Auditor.
School Account Payments
Transportation:
Doherty's Garage
$5,811 12
Thomas J. Dee
1,526 13
Individual
1,378 19
H. Paul Larrabee
112 45
John Palmer
35 00
$8,862 89
Tuition:
Town of Concord
$7,750 00
Town of Weston
1,656 00
City of Boston
75 00
City of Waltham
924 00
10,405 00
Supplies:
J. L. Hammett Co.
$393 40
Socony Oil Co.
237 42
Com. of Mass.
131 41
John S. Cheever Co.
81 08
Rand McNally & Co.
79 24
Charles Scribner
79 61
Mrs. Arlene D. French
80 00
American Book Co.
66 64
MacMillan Co.
57 04
James W. Brine Co.
56 46
William Horner
50 00
Visual Education Co.
48 06
World Book Co.
40 50
West Disinfecting Co.
39 14
Journal Press
39 00
93
AUDITOR'S REPORT
John C. Winston Co.
$32 18
Mystic Waste Co.
28 12
Cadmus Books
26 70
Ginn & Company
32 43
Other Small Payments
190 58
$1,789 01
Miscellaneous:
Teachers' and Janitors' Salaries
$20,605 03
Maynard Coal Co.
565 62
Mass. Teachers' Retirement Board
532 55
Boston Edison Co.
436 26
James E. Lahey, Repairs
416 25
Town of Lincoln, Nurse Service
400 00
James T. Ryan, Painting
251 35
William H. Taunton, Teaching Music.
160 00
New Eng. Tel. & Tel. Co.
131 12
Langille Bros., Labor and Supplies
93 78
Town of Lincoln, Water
89 26
H. Paul Larrabee, Expenses
85 84
S. R. Wrightington, Services
75 00
Concord Oil Co., Fuel Oil
55 98
Martin Coffey & Son, Repairs
100 16
Benjamin S. Wood, M.D., Services
200 00
George E. Cunningham, Labor
70 00
A. R. McLeod, Repairs
50 39
Carter Furniture Co., Repairs
28 64
Other Small Payments
124 23
26,260 47
Total
$45,528 36
Unexpended Balance
1,056 64
Appropriation
$46,585 00
Reserve Account
Transferred to Miscellaneous Account.
$700 00
Transferred to Public Health Account
298 03
Total
$998 03
Unexpended Balance
1 97
Appropriation
$1,000 00
School Vocational Account Payments
Tuition :
City of Waltham
$377 35
Norfolk Co. Agr. School
200 00
$577 35
94
TOWN OF LINCOLN
Transportation:
Herman Kinsler
$27 60
Thomas Rando
14 20
Howard Prescott
9 80
George Perry ..
6 00
$57 60
Total
$634 95
Unexpended Balance
165 05
Appropriation
$800 00
Kindergarten Account
Teacher's Salary:
Dorothy L. Austin
$654 50
Supplies:
John H. Pray & Sons
$159 00
J. L. Hammett Co.
33 42
Silver-Burdett Co.
2 33
Ginn & Company
58
$195 33
Miscellaneous:
Teachers' Retirement Board
$25 50
James T. Ryan, Painting
116 65
Martin Coffey & Son, Repairs
14 03
James E. Lahey, Repairs
8 74
. .
164 92
Total
$1,014 75
Unexpended Balance.
85 25
Appropriation
$1,100 00
Highway Account Payments
Payroll for men on highway
$6,654 99
Supplies:
Utility Oil Co.
2,727 29
Mass. Broken Stone Co.
379 54
B. W. Brown Grain Co.
313 50
Lexington Sand & Gravel Co.
589 54
Highland Sand & Gravel Co.
246 87
New England Sand & Gravel Co.
128 05
Garden City Gravel Co.
51 03
The Barrett Division
264 08
New Eng. Concrete Pipe Co.
267 81
Koppers Co.
223 85
Trimount Bituminous Products
164 23
. .
.
95
AUDITOR'S REPORT
Alemite Co.
$142 00
Riverside Paint & Varnish Co.
76 42
Wilson Lumber Co.
37 77
Frank W. Richardson
30 70
Com. of Mass.
30 00
John F. Moreau.
34 00
R. L. Files & H. J. O'Keefe
25 40
Horace Partridge
13 91
E. A. Comeau
18 00
Socony Vacuum Oil Co.
19 54
B. F. Goodrich Co.
15 00
Other Small Payments
22 35
$12,475 87
Miscellaneous:
Sumner Smith
$780 00
Manuel Silva, Labor on Snow
141 25
Joseph Cotoni, Labor on Snow
98 84
Robert Hunter, Labor on Snow
33 37
Traffic & Road Equipment Co., Services
83 25
Benjamin C. Tower, Insurance
236 41
George E. Cunningham, Labor
30 00
Andrew J. Dougherty, Labor
10 50
Tracey's Service Station
21 47
New Eng. Tel. & Tel. Co.
90 05
Boston Edison Co.
20 98
E. C. Browning, Drilling & Blasting
20 50
Charles F. Foreman, Painting Signs
10 00
Michael Tulis, Painting Signs
5 00
Town of Lincoln, Water
8 50
Laffin's Express
2 89
$1,593 01
Total
$14,068 88
Unexpended Balance
2,986 12
Appropriation
$17,055 00
Highway Machinery Account Payments
Supplies:
Socony Oil Co.
$651 04
R. F. Files & H. J. O'Keefe
371 00
General Tire Co.
326 58
Waltham Auto Corp.
249 03
New Eng. Road Machinery Co.
125 40
Frank W. Richardson
28 90
Tracey's Service Station
17 47
Dyar Sales & Mach. Co.
12 68
Motor Supply Co.
3 30
$1,785 40
96
TOWN OF LINCOLN
Miscellaneous:
Rice's Garage
$381 86
Conant Machine Co.
59 98
John F. Moreau, Repairs
23 90
Avery & Murphy, Repairs.
23 30
Central Welding Co.
18 60
Clark-Wilcox, Repairs
17 68
A. S. Fales, Repairs
3 00
$528 32
Total
$2,313 72
Unexpended Balance
261 28
Appropriation
$2,575 00
Miscellaneous Account
Payments
Supplies:
Robinson Seal Co.
$55 96
H. S. Horne Co.
124 61
B. L. Ogilvie & Sons
69 03
First National Bank
58 30
Harold S. Deans
149 00
A. T. Ball
6 65
Thomas Groom & Co.
15 92
Warwick V. Harris
7 25
Hobbs & Warren
9 92
Other Small Payments
5 69
$502 33
Miscellaneous:
Mrs. E. Causer, Salary
$1,151 92
Garden City Printing Co.
737 95
S. R. Wrightington, Legal Services
1,408 50
American Legion Post, May 30th
120 00
William H. Davis, Office Expenses
93 20
New Eng. Tel. & Tel. Co.
25 07
Robert H. Morris, Taking Pictures
22 00
Mrs. E. Causer, Traveling Expenses
19 09
Barry Printing Co.
20 68
Waltham News Tribune, Printing
7 75
First National Bank, Rental
15 00
L. Lappin, Registered Deeds.
16 40
Everett M. Brooks, Zoning Maps
40 00
Marie P. Murray, Rent of Land
200 00
Philip Snelling, Transportation
15 00
Frederick B. Taylor, Postage
4 80
Middlesex Co., Selectmen's Dues
9 00
97
AUDITOR'S REPORT
James F. Donaldson, Building Inspector
$7 25
Associations of Mass., Assessors' Dues 6 00
Elmer A. Rollins, P. O. Box Rents
1 15
Associations of Town Finance Committee, Dues
10 00
Eastern Engravers
6 29
Holmes Transportation Service
2 88
Railway Express Co.
44
$3,940 37
Total
$4,442 70
Appropriation
$3,807 00
Transferred from Reserve Acct. . 700 00
$4,507 00
Library Account Payments
Supplies:
Old Corner Book Store
$473 25
Rosella Webb, Magazines
70 50
Doubleday-Doran Co.
33 27
Personal Book Shop
12 30
Goodspeed's Book Shop
8 58
Remington-Rand Co.
10 35
American Corp.
7 85
H. W. Wilson Co.
5 15
Consumers Research, Magazines
3 00
American Library Ass'n
3 00
Macmillan Co.
2 31
F. A. Barnard Co.
1 64
$631 20
Miscellaneous:
Edith B. Farrar, Salary
$924 00
Maynard Coal Co.
202 72
Boston Edison Co.
34 38
New Eng. Tel. & Tel. Co.
32 24
L. A. Wells Bindery, Repairs
69 19
James T. Ryan, Painting
18 50
Howard Clock Co., Repairs
15 00
Manning W. MacRae, Repairs
5 00
Justin A. McCarthy Co., Fire Extinguisher
25 00
Town of Lincoln, Water.
8 50
Book of the Month Club
12 00
1,346 53
Total
$1,977 73
Unexpended Balance
.
106 41
Appropriation - $1,632 00 + Dog Tax $452 14
$2,084 14
98
TOWN OF LINCOLN
Fire Department Account Payments
Supplies:
Justin A. McCarthy Co.
$363 11
Dickie-Raymond
16 56
Labor and Supplies: Doherty's Garage
490 07
$869 74
Miscellaneous:
Labor of Firemen
$1,272 17
New Eng. Tel. & Tel. Co.
72 71
Boston Edison Co.
68 38
Tracey's Service Station
204 15
1,617 41
Total
$2,487 15
Unexpended Balance
12 85
Appropriation
$2,500 00
Cemetery Account Payments
Labor:
George E. Cunningham
$335 65
Jessie Hoyt
227 70
Robert Corrigan
8 00
$571 35
Miscellaneous:
Thomas Groom Co.
$4 90
Beacon Printing Co.
6 25
Town of Lincoln, Water
17 00
28 15
Total
$599 50
Unexpended Balance
200 50
Appropriation
-
$800 00
Salary Account Payments
William H. Davis, Tax Collector and Town Clerk $1,675 00
Herbert G. Farrar, Selectman
200 00
Sumner Smith, Selectman
200 00
Albert Schaal, Selectman
200 00
Albert Schaal, Selectman, Balance 1943
100 00
Herbert G. Farrar, Assessor
200 00
Philip Snelling, Assessor. 175 00
D. Everett Sherman, Assessor
175 00
99
AUDITOR'S REPORT
James W. Lennon, Auditor
$150 00
Daniel E. Sherman, Animal Inspector
100 00
Frederick Taylor, Town Treasurer
300 00
Estate of W. V. Harris, Town Treasurer
100 00
Manley Boyce, Registrar
50 00
Andrew J. Dougherty, Registrar
50 00
Harold S. Dean, Registrar
50 00
William H. Davis, Registrar
50 00
Harold S. Cousins, Fire Engineer
25 00
Matthew H. Doherty, Fire Engineer
25 00
Andrew J. Dougherty, Fire Engineer
25 00
Charles K. Fitts, Fire Engineer
25 00
Edmund Giles, Fire Engineer
25 00
John J. Kelliher, Fire Engineer
25 00
John E. Smith, Fire Engineer
25 00
Joseph Tracey, Fire Engineer
25 00
Total
$3,975 00
Appropriation
$3,975 00
Town Hall Account
Payments
Labor and Supplies:
Langille Bros.
$67 15
Manning MacRae
8 70
Martin Coffey & Son
12 07
James E. Lahey
4 20
James T. Ryan
6 00
George E. Cunningham
2 00
Morris-Ireland Safe Co.
10 00
Justin A. McCarthy
11 86
Frank Richardson
15 03
Concord Hardware
2 00
A. R. Macleod
8 05
John Moreau
4 25
Com. of Mass.
12 68
B. L. Oglivie & Sons
2 50
E. Causer
. 30
Elmer A. Rollins
1 16
Ted H. Oakey
30 00
$198 95
Miscellaneous:
Patrick J. Lennon, Janitor
$1,573 00
Rice's Garage, Fuel Oil
218 97
New Eng. Tel. & Tel. Co.
214 70
Boston Edison Co. .
202 56
Flint Farm, Sawing Wood
28 00
Town of Lincoln, Water
42 50
100
TOWN OF LINCOLN
Boston Cond. Gas Co.
$27 07
Elmer A. Rollins, P. O. Box Rent
2 05
.
$2,308 85
Total
$2,507 80
Unexpended Balance
292 20
Appropriation
$2,800 00
Highway Chapter 90 Payments
Supplies:
Mass. Broken Stone Co.
$952 97
Utility Oil Co. .
950 89
State Prison Colony
270 00
Com. of Mass.
116 25
$2,290 11
Miscellaneous:
Pay Roll
$688 47
Greenough Bros., Rental
539 76
New Eng. Toro Co., Rental
20 00
Town of Lincoln, Machinery Account
266 00
Town of Bedford, Machinery Account
56 00
1,570 23
Total
$3,860 34
Police Department Account Payments
Supplies:
Tracey's Service Station
$201 75
Rice's Garage
110 37
Johnston's Service Station
33 75
M. Linsky & Bros.
42 75
Home & Company
12 50
Frank W. Richardson
2 40
Iver Johnson
2 02
$405 54
Miscellaneous:
John J. Kelliher, Services
$2,035 00
Ralph Anderson, Services
70 45
Isaac Langille, Services
19 00
Frank Gordon, Services
9 80
John Gilbert, Services
5 00
Robert H. Morris, Expenses
4 85
. .
101
AUDITOR'S REPORT
New Eng. Tel. & Tel. Co.
$31 45 3 00
William Bowles, Snow Work
.
$2,178 55
Total
$2,584 09
Unexpended Balance
170 91
$2,755 00
Public Health Account
Payments
Supplies and Labor:
Rice's Garage
$240 35
Tracey's Station
126 82
Doherty's Garage
34 22
Main St. Station
5 25
Chester Baker
2 15
$408 79
Miscellaneous:
Marion Ober, Nurse
$1,935 96
Dorothy Bates, Nurse
135 00
S. R. Wrightington, Services.
100 00
Mary T. McGlinchey, Inspection
100 00
Timothy McNamara, Insurance
36 50
New Eng. Tel. & Tel. Co.
71 80
Waltham News Tribune
34 00
Jerome Press, Printing
7 86
H. S. Horne Co., Printing
4 87
William Bowles, Snow Work
3 75
Tracey's Service Station
9 50
2,439 24
Total
$2,848 03
Transferred from Reserve Account
$298 03
Appropriation
2,550 00
$2,848 03
$2,848 03
Moth and Tree Account
Payments
Labor:
Joseph Gilbert
$435 80
John Gilbert
316 20
Edgar Browning
111 60
Timothy Crowley
27 50
Johnnie Manning
25 00
$916 10
102
TOWN OF LINCOLN
Supplies:
Middlesex Co. Farm Bureau
$240 00
Rice's Garage
57 05
Frost Insecticide Co.
19 85
Tracey's Service Station
12 13
John Moreau
5 00
$334 03
Total
$1,250 13
Unexpended Balance
1,174 87
Appropriation
$2,425 00
Motor Vehicle Excise Refund
Expenses
$14 32
Water Account Payments
Salaries:
John J. Kelliher
$475 00
William H. Davis
400 00
Sumner Smith
75 00
Roland F. Beers
75 00
$1,025 00
Labor:
John Gilbert
$324 60
Joseph Gilbert
153 00
Timothy Crowley
62 20
Peter Christiansen.
9 90
William Burgess
4 80
554 50
Supplies:
Turbine Equipment Co.
$267 43
Tracey's Service Station
75 68
Goodrich Stores
36 50 1
Elizabeth Causer
50
380 11
Miscellaneous:
Boston Edison Co.
$2,231 38
Rice's Garage, Fuel Oil
71 78
Town of Lincoln, Int. on Bonds
156 25
Timothy McNamara, Insurance
36 03
Henry Davis, Taking Census
100 00
New Eng. Tel. & Tel. Co.
32 04
Edward McLeod, Repairs
36 00
Justin McCarthy, Extinguisher
12 94
Manning MacRae, Repairs
11 98
Crosby Electric Service
21 10
€
103
AUDITOR'S REPORT
B. W. Brown Grain Co., Salt
$9 50
Barry Printing Co.
10 00
Fitzhenry-Guptill Co., Repairs
3 66
Railway Express Co.
1 34
$2,734 00
Total
$4,693 61
Unexpended Balance
9,546 39
Appropriation
$14,240 00
Street Lights Account Payment
Boston Edison Co., Jan. 1944
$358 45
Feb.
347 55
March
328 75
April
324 25
May
313 96
June
309 96
July
306 02
Aug.
322 33
Sept.
335 81
Oct.
301 25
Nov.
362 04
Dec.
374 36
Total
$3,984 73
Unexpended Balance
215 27
Appropriation
$4,200 00
Public Safety Account Payments
Dickie-Raymond, Bulletins
$43 35
Tracey's Service Station, Repairs.
30 00
John Moreau, Repairs
9 55
Timothy A. McNamara, Prop. Officer's Bond
5 00
Elmer A. Rollins, Papers
4 50
D. P. Keily, Battery
60
Total
$93 00
Unexpended Balance
407 00
Appropriation
$500 00
Public Welfare Account
Expenses
$478 50
Unexpended Balance
521 50
Appropriation
$1,000 00
104
TOWN OF LINCOLN
Aid to Dependent Children Payments
Expenses
$168 75
Unexpended Balance
1,831 25
Appropriation
$2,000 00
Playground Account Payments
James Dudley, Teaching
$275 00
Horace Partridge, Supplies
119 91
Ralph A. Macone, Supplies
11 75
Barbara Palmer, Services
18 75
Victoria Henderson, Services.
37 50
Doherty's Garage, Transportation
6 00
James Dudley, Expenses
10 00
Total
$478 91
Unexpended Balance
21 09
Appropriation
$500 00
Refunds
Expenses
$74 00
Tuberculosis Hospital
Appropriation
$1,345 29
Mr. DeCordova Window Account
Flynn Roofing and Sheet Metal Works
$449 00
James E. Lahey, Repairs
44 49
Total
$493 49
Unexpended Balance
6 51
Appropriation
$500 00
Election Account
Expenses
$184 00
Unexpended Balance
16 00
$200 00
Planning Board Account
Expenses
$47 78
Unexpended Balance
12 22
Appropriation
$60 00
105
AUDITOR'S REPORT
Interest Account Payments
First National Bank, Int. on Loan
$156 25
First National Bank, Int. on Bonds
156 25
Total
$312 50
Unexpended Balance
87 50
Appropriation
$400 00
Bonus Account
Expenses
$856 72
Unexpended Balance
268 28
Appropriation
$1,125 00
Aid to Dependent Children
Payments from Federal Grants
$33 75
Old Age Assistance
Expenses
$8,356 74
Unexpended Balance
78 26
Appropriation
$8,435 00
Old Age Assistance
Payments from Federal Grants
$5,707 81
Old Age Assistance Administration
191 40
Town Bonds
Payments
First National Bank, Payment on Bonds $5,000 00
Appropriation 5,000 00
Insurance Account
Expenses
$2,680 72
Unexpended Balance
444 28
Appropriation
$3,125 00
Committee on Plans for a Lincoln School Payments
John E. Nichols, Services
$201 26
Spaulding-Moss Co., Prints of Will
8 24
Total
$209 50
Unexpended Balance
140 50
$350 00
106
TOWN OF LINCOLN
John H. Pierce Funds
Payments
$1,844 51
Recapitulation Payments
Schools
$45,528 36
Highways
14,068 88
Salaries
3,975 00
Town Bonds
5,000 00
Street Lights
3,984 73
Highway Chapter 90
3,860 34
Highway Machinery Account
2,313 72
Town Hall Account
2,507 80
Police Department
2,584 09
Public Health
2,848 03
Miscellaneous
4,442 70
Library
1,977 73
Moth and Tree Work
1,250 13
Fire Department
2,487 15
Insurance
2,680 72
Cemetery
599 50
Public Welfare
478 50
Public Safety
93 00
Public Playground
478 91
Interest
312 50
School Vocational
634 95
Aid to Dependent Children
168 75
Old Age Assistance
8,356 74
Reserve Account
698 03
Kindergarten
1,014 75
Bonus Account
856 72
Election Account
184 00
Planning Board
47 48
Middlesex Co. Tuberculosis Hospital
1,345 29
Mr. DeCordova's Window
493 49
Committee on Plans for Lincoln Schools
209 50
Water Works
4,693 61
Refunds.
74 00
John H. Pierce Fund
1,844 51
107
REPORT OF STATE AUDITOR
THE COMMONWEALTH OF MASSACHUSETTS Department of Corporations and Taxations Division of Accounts
To the Board of Selectmen: April 12, 1944.
Mr. Sumner Smith, Chairman,
Lincoln, Massachusetts
Gentlemen:
I submit herewith my report of an audit of the books and accounts of the town of Lincoln for the year ending December 31, 1943, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. Herman B. Dine, Assistant Director of Accounts.
Very truly yours,
THEODORE N. WADDELL, Director of Accounts.
TNW:FC
Mr. Theodore N. Waddell
Director of Accounts
Department of Corporations and Taxation
State House, Boston
Sir :
In accordance with your instructions, I have made an audit of the books and accounts of the town of Lincoln for the year ending December 31, 1943, and report thereon as follows:
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 examined, checked, and verified by comparison with the books of the treasurer.
The appropriations as listed from the town clerk's record of town meetings were checked with the analysis of the appropriation accounts kept in the selectmen's office. Ledger accounts were compiled, and a balance sheet showing the financial condition of the town on December 31, 1943, was prepared and is appended to this report.
The books and accounts of the town treasurer were ex- amined and checked. The receipts as recorded were analyzed
108
TOWN OF LINCOLN
and checked with the records in the various departments and with other sources from which money was paid into the town treasury, while the disbursements were checked with the selectmen's orders. The cash balance February 23, 1944, was proved by reconciliation of the bank balance with a statement furnished by the bank of deposit.
The payments on account of maturing debt and interest were proved with the amounts falling due during the period covered by the audit, and were checked with the cancelled securities and coupons on file.
The records of tax titles held by the town were examined. The additions to the tax title account were compared with the tax collector's records, and the tax title deeds as listed were checked with the records in the Registry of Deeds.
The savings bank books and securities representing the investment of the several trust funds in the custody of the town treasurer, trust fund commissioners, and library trustees were examined. The income was proved, the disbursements were verified by comparison with the vouchers on file, and the transfers to the town and library treasurer were checked with the receipts as shown on the cash books.
The books and accounts of the tax collector were examined and checked. The taxes outstanding at the time of the previous audit and all subsequent commitments were audited and reconciled with the assessors' warrants.
The recorded payments to the treasurer were checked with the treasurer's cash books, the abatements as recorded were compared with the assessors' record of abatements granted, the additions to the tax title account were compared with the treasurer's records of tax titles held by the town, and the outstanding accounts were listed and proved.
The outstanding accounts were further verified 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 the accounts as listed are correct.
The records of dog and sporting licenses issued by the town clerk were examined and checked. The recorded payments to the treasurer and to the State were verified and the town clerk's cash on hand February 23, 1944, was proved by count of cash in the office.
109
REPORT OF STATE AUDITOR
The surety bonds furnished by the departmental officials for the faithful performance of their duties were examined and found to be in proper form.
The commitments of water accounts were examined and checked. The recorded receipts were checked with the pay- ments to the treasurer, the abatements as recorded were checked with the records of the water commissioners authoriz- ing them, and the outstanding accounts were listed and proved. The collector's cash on hand February 23, 1944, was verified by actual count of cash in the office.
Verification notices were mailed to a number of persons whose names were listed on the books as owing money to the town, the replies received thereto indicating the accounts as listed are correct.
The records of licenses and permits issued by the selectmen, as well as the records of the building inspectors, health nurse, and cemetery departments were examined, checked, and reconciled with the treasurer's books.
It was noted that the amount of $74.50 shown as due from the building inspector at the time of the previous examination had not been paid into the town treasury as of February 23, 1944.
In checking the records of the cemetery department it was noted that receipts for opening graves, etc., have been re- tained by employees doing the work, in which connection it is recommended that all such receipts be paid into the town treasury as required by Section 53, Chapter 44, General Laws. The compensation of the employees should be paid on duly authorized orders from an appropriation provided therefor.
In addition to the balance sheet referred to, there are appended to this report tables showing a reconciliation of the town treasurer's and the library treasurer's cash, summaries of the tax and tax title accounts, as well as tables showing the condition and transactions of the several trust funds.
For the co-operation received from all town officials while engaged in making the audit, on behalf of my assistant and for myself, I wish to express appreciation.
Respectfully submitted,
HERMAN B. DINE,
Assistant Director of Accounts.
110
TOWN OF LINCOLN
TOWN OF LINCOLN Balance Sheet - December 31, 1943
GENERAL ACCOUNTS
Assets
Cash:
General
$75,787 80
Water
12,486 40
$88,274 20
Accounts Receivable:
Taxes:
Levy of 1941:
Personal Property
$3 60
Real Estate
50 40
Levy of 1942:
Personal Property
$301 86
Real Estate
1,971 41
2,273 27
Levy of 1943:
Polls.
$2 00
Personal Property
381 67
Real Estate
4,672 30
5,055 97
7,383 24
Motor Vehicle Excise Taxes:
Levy of 1942
$2 00
Levy of 1943
25 16
27 16
Tax Titles
623 54
Water Department:
Rates 1942
$76 00
Rates 1943
586 40
Liens
11 45
Liens Added to Taxes 1943
44 12
717 97
Underestimate 1942-County Tax ...
231 19
Due from Cemetery Investment Fund
25 00
$97,282.30
$54 00
111
REPORT OF STATE AUDITOR
Liabilities and Reserves
Proceeds of Dog Licenses - Due County . . . Overestimate 1942:
$8 40
State Parks and Reservations Assessment ...
3 33
Julian DeCordova Gifts 14,000 00
Investment Fund Income:
Post-War Rehabilitation Fund
67 94
Road Machinery Fund
3,665 64
Sales of Real Estate Fund
2,500 00
Federal Grants:
Old Age Assistance:
Administration .
$40 56
Assistance
495 86
$536 42
Aid to Dependent Children :
Administration.
$6 62
Aid
125 55
132 17
668 59
Water Department Available Surplus
12,486 40
Unexpended Appropriation Balances:
Highway Truck
$2,244 00
Highway Pick-up Truck
600 00
W. P. A. Supplies
1,000 00
T. T. Giles Investigation
250 00
4,094 00
Reserve Fund - Overlay Surplus
10,554 03
Overlays Reserved for Abatement of Taxes:
Levy of 1941
$54 00
Levy of 1942
2,273 27
Levy of 1943
3,521 21
5,848 48
Revenue Reserved Until Collected:
Motor Vehicle Excise Tax
$27 16
Tax Title
623 54
Water
717 97
1,368 67
Surplus Revenue
42,016 82
$97,282 30
112
TOWN OF LINCOLN
DEBT ACCOUNTS
Net Funded or Fixed Debt $25,000 00
Water Mains Loan 1938. $25,000 00
TRUST ACCOUNTS
Trust Fund Cash and Securities:
In Custody of Town Treasurer
$50,809 30
In Custody of Commissioners
136,961 58
In Custody of Library Trustees
1,496 26
$189,267 14
John H. Pierce Hospital and Park Fund
$29,130 42
Cemetery Perpetual Care Funds
8,710 11
Cemetery Investment Fund
2,400 83
Post-War Rehabilitation Fund
*10,567 94
$50,809 30
Bemis Lecture Fund
$32,588 89
Julian DeCordova Fund
10,000 00
Donald Gordon Recreation Fund
5,370 74
Grammar School Fund
1,217 52
Abbie J. Stearns Silent Poor Fund.
2,664 13
Charles S. Smith High School Fund
77,114 02
Julia A. Bemis Library Fund
697 79
Codman Library Fund
677 71
John H. Pierce Library Fund
1,116 86
George Russell Library Fund
424 08
Abbie J. Stearns Library Fund
1,948 69
George G. Tarbell Library Fund
3,141 15
136,961 58
Hugh Anthony Gaskell Fund
$155 73
Abbie J. Stearns Special Fund
1,340 53
1,49626
$189,267 14
*Includes $67.94 in general cash.
113
COMMISSIONERS OF TRUST FUNDS
REPORT OF COMMISSIONERS OF TRUST FUNDS
Charles S. Smith Legacy for High School
Cash balance at January 1, 1944
$10,887 36
Add: Income received in 1944:
Savings bank interest
$241 04
U. S. A. bonds, interest
853 40
Other bonds, interest
101 66
1,196 10
Proceeds, sale of bonds
12,056 97
$24,140 43
Deduct: Expenses:
Supplies
$5 00
Safe Deposit Box rent
5 00
Savings Bank interest allowed to
accumulate 241 04
Purchase of U. S. A. bonds 23,740 00
23,991 04
Cash balance at December 31, 1944
$149 39
$1,500 American Telephone & Telegraph 3's, Sept. 1, 1956 .
1,500 00
6,500 U. S. A. Series "C" due June 1, 1947, at cost
4,875 00
25,000 U. S. A. Series "F," due Sept. 1, 1955, at cost 1,000 U. S. A. Series "F," due Nov. 1, 1956, at cost
18,500 00
740 00
26,500 U. S. A. Series "G," due Oct. 1, 1954, at cost
26,500 00
11,000 U. S. A. Series "G," due Sept. 1, 1956, at cost
11,000 00
2,000 U. S. A. 2's due Dec. 15, 1954
2,000 00
Boston Five Cent Savings Bank.
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