USA > Massachusetts > Middlesex County > Lincoln > Town Report on Lincoln 1941-1945 > Part 35
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4,045 11
Home Savings Bank
4,060 23
Newton Savings Bank
4,060 20
Franklin Savings Bank.
4,050 15
Cambridge Savings Bank
4,075 31
Brookline Savings Bank
2,022 55
Waltham Savings Bank
4,073 66
Lowell Institution for Savings
2,012 50
North Avenue Savings Bank
2,013 36
66
TOWN OF LINCOLN
On Deposit
Taxes interest to be added
$85,373 01 5,436 56
Accounts Receivable:
Cambridge, City of Taxes
405 78
Commonwealth of Massachusetts, Old Age Assistance
1,445 53
U. S. A. Old Age Assistance
889 05
Chapter 90, County and State
2,151 64
$95,701 57
Liabilities
Dog Licenses due County
$5 40
Machinery Fund
7,473 64
W. P. A. Town Survey appropriation
1,000 00
Reserve, Old Age Assistance
235 03
Reserve, Old Age Assistance Administration
14 04
Reserve, Aid to Dependent Children
186 18
Legal Expenses
80 00
Commonwealth of Massachusetts, Old Age Assistance
Recovery .
160 00
Overlay: Reserve
$4,912 21
Surplus
16,183 41
21,095 62
Surplus: Julian De Cordova Gift
$16,000 00
Sale of Real Estate Fund
2,500 00
Other
46,951 66
65,451 66
$95,701 57
Contingent Liabilities: $15,000 General Lien 114% Bonds, Pending Litigation.
FREDERICK B. TAYLOR, Treasurer.
-
67
TREASURER'S REPORT
While the cash balance of the Town is now much larger than it used to be prior to the war, this is in part due to more prompt payment of taxes. The Town, so far as its current financial condition is concerned, is about $30,000 better off than it was ten years ago (exclusive of the Post-War Maintenance Fund):
December 31 December 31
1945
1935
Cash on hand, General Funds.
$85,423
$39,742
Uncollected taxes
5,437
37,772
Tax titles
897
Due from County and State for Chapter 90 expenditures
2,151
$93,011
$78,411
Less outstanding debt
15,000
30,000
$78,011
$48,411
.
JOHN H. PIERCE LEGACY
Cash Account
Cash on hand, January 1, 1945
$1,243 94
Add: Income received in 1945:
Savings Bank interest
$377 94
U. S. A. bond interest
337 36
Robert M. Pierce, per lease agreement (1943 through 1945)
870 00
Annuity u/w John H. Pierce
3,000 00
4,585 30
Refunds of payments made per Select- men's orders
500 50
Well-Child Clinic fees
5 00
Proceeds, sale and redemption of securi- ties
5,103 13
$11,437 87
Deduct: Payments per order Selectmen:
Dr. John A. V. Davies, Well-Child Clinic
$300 00
Medical aid
1,495 16
Langille Bros., repairs to property
337 60
Savings bank interest allowed to accumulate
377 94
Purchase of U. S. A. bonds
7,500 00
10,010 70
Cash Balance, December 31, 1945
$1,427 17
68
TOWN OF LINCOLN
Cash and Securities at December 31, 1945
Cash $1,427 17
Savings Bank accounts:
Boston Five Cents Savings Bank
3,567 62
Middlesex Institution for Savings 4,736 82
Provident Institution for Savings
2,489 16
Wakefield Savings Bank
2,551 41
Warren Institution for Savings
1,586 45
U. S. A. Bonds:
Series "G" due Sept. 1, 1956.
11,000 00
Treasury 212's due 1972
7,500 00
$34,858 63
CEMETERY FUND
Cash Account
Cash on hand, January 1, 1945
$0 00
Add: Income received in 1945:
Savings Bank interest
60 17
Proceeds, sale of lots
435 00
Grave digging
20 00
$515 17
Deduct: Expenditures:
George Cunningham, grave digging
$20 00
Paid to General Funds of Town, 1945 income 60 17
Deposited in Middlesex Institution
for Savings
435 00
515 17
Cash on hand December 31, 1945 $0 00
Bank Deposit at December 31, 1945
Middlesex Institution for Savings $3,249 24
WATER DEPARTMENT REPORT For the Year Ending December 31, 1945
Receipts
1945 Jan. 1 Balance
$18,329 19
Operating:
Rates
$14,932 01
Meter
834 34
15,766 35
69
TREASURER'S REPORT
Sundry:
Water Liens and Costs
$278 10
$34,373 64
Expenses
Operating:
Expense .
$322 49
Power
1,998 50
Salaries
1,125 00
Repairs and Renewals
1,357 11
$4,803 10
Sundry:
Transferred to General Account, Interest on
Bonds
$250 00
Transferred to General Account for Bonds
due December 1, 1945
5,000 00
5,250 00
Dec. 31, Balance on Deposit
24,320 54
$34,373 64
CAPITAL ACCOUNT
Assets
$231,758 22
Accounts due
475 64
Cash
24,320 54
$256,554 40
Liabilities
Reserve for Town Debt
$15,000 00
Surplus 241,554 40
$256,554 40
FREDERICK B. TAYLOR, Treasurer.
Construction
70
TOWN OF LINCOLN
AUDITOR'S REPORT FOR 1945
Following you will find a report of all the money paid out by the Town Treasurer on order of the Selectmen of Lincoln.
I have examined the accounts of the officers entrusted with the receipts, custody, and expenditure of money and find that the reports of these officers are correct.
I have visited the First National Bank of Boston and veri- fied all the securities of the Town that are kept in the Safe Vault.
JAMES W. LENNON,
Auditor.
School Account Payments
Transportation:
Doherty's Garage
$6,315 41
Individuals
1,464 69
Thomas J. Dee
1,365 36
H. Paul Larrabee
84 06
F. H. McKelvey
24 00
$9,253 52
Tuition:
Town of Concord
$6,775 00
Town of Weston
2,043 07
City of Waltham
478 00
9,296 07
Supplies:
J. L. Hammett Co.
$496 27
Socony Vacuum Oil
353 90
MacMillan Co.
237 12
Randolph Piper
200 00
John Cheever Co.
104 77
Elizabeth T. Wheeler
72 01
Briggs & Briggs
89 69
The Quarrie Corp.
83 51
Peters Music Shop
99 75
Beaudette & Co.
195 50
F. E. Compton Co.
70 75
World Book Co.
65 06
Mystic Waste Co.
33 72
A. B. Dick Co.
27 82
Paul & Eaton
27 30
71
AUDITOR'S REPORT
Carter Furniture Co.
$30 00
Vanderhoof Co.
117 39
West Disinfecting Co.
153 57
Visual Education Co.
30 93
Comm. of Mass.
26 01
E. C. Schirner Co.
28 69
Gledhill Bros.
22 26
Houghton Mifflin
20 33
30 Items less than $20.00
159 39
$2,745 74
Miscellaneous:
Teachers' and Janitors' Salaries
$23,833 38
Mass. Teachers' Retirement Board
685 80
Maynard Coal Co.
527 88
Fred H. McKelvey, Moving
200 00
Town of Lincoln, Nurse.
400 00
Boston Edison Co.
436 14
James Ryan, Painting
425 00
New Eng. Tel. & Tel. Co.
126 04
James E. Lahey, Repairs
107 90
Teachers' Retirement Board, Servicemen
200 00
Worcester Warren, Speaker
25 00
Town of Lincoln, Water.
89 26
Dickie Raymond, Printing
45 20
Journal Press, Printing.
42 25
Roy Leonard, Repairs
220 00
Martin Coffey & Son, Repairs
48 50
F. H. McKelvey, Expenses
31 24
Standard Electric Time Co.
19 50
Comm. of Mass., Care of Piano
17 50
Other Small Payments
60 99
27,541 58.
Total
$48,836 91
Unexpended Balance
1,338 09
Appropriation
$50,175 00
$50,175 00
Highway Account
Payments
Payroll for men on highway
$7,069 94
Supplies:
Utility Oil Co.
$3,044 53
Mass. Broken Stone Co.
453 24
B. W. Brown Grain Co.
195 00
Lexington Sand & Gravel Co.
817 28
Garden City Sand & Gravel Co.
176 78
72
TOWN OF LINCOLN
New Eng. Sand & Gravel Co.
$164 00
Wilson Lumber Co. 108 79
B. L. Ogilvie & Son 84 60
Riverside Paint & Varnish Co.
64 38
Richardson Hardware
61 04
Abington Textile Co.
40 00
Comm. of Mass.
23 00
West End Hardware
20 75
Tennis & Squash Shop
19 50
Files & O'Keefe Co.
12 00
W. H. Brine Co.
8 50
Garage & Auto Supply Co.
4 75
$5,298 14
Miscellaneous:
Sumner Smith, Rent of Barn
$780 00
George Whiting, Blasting
425 00
Greenough Bros., Rental
398 82
New Eng. Tel. & Tel. Co.
108 85
Boston Edison Co.
30 94
Rice's Oil Co., Range Oil
32 45
Consolidated Steel Syndicate, Repairs
254 18
Central Welding Co., Repairs.
45 50
Roy Johnston Tire Shop, Repairs
17 90
Dyar Sales Machine Co., Repairs
16 35
New Eng. Machine Co., Repairs
11 65
Manning W. MacRae, Repairs
9 30
Conant Machine Co., Repairs.
3 96
Traffic & Equipment Co., Repairs
76 75
John Moreau, Repairs
10 65
V. Orio & Son, Rolling Ball Field
40 00
Philip Snelling Ex., Rent of Land
20 00
Estate of M. L. Snelling, Rent of Land
4 16
Charles F. Foreman, Sign Painting
13 75
Town of Lincoln, Water.
8 50
Railway Express, Co., Express
3 81
Laffin Express, Express
60
Manuel Silva, Snow Work
600 50
Joseph D. Cotoni, Snow Work
454 00
Joseph J. Morrissey, Snow Work
102 00
Storrow Farm, Snow Work
87 50
Kennedy Bros., Snow Work
30 00
3,587 12
Total
$15,955 20
Appropriation
$15,500 00
Transferred from Reserve Acct.
455 20
$15,955 20
$15,955 20
73
AUDITOR'S REPORT
Highway Machinery Account Payments
Supplies:
Socony Vacuum Co.
$869 39
International Harvester Co.
113 79
Traffic & Road Equipment Co.
45 00
Goodrich Silvertown
43 98
Doherty's Garage
28 02
New Eng. Toro Co.
12 60
$1,112 78
Miscellaneous:
Rice's Garage, Repairs
$493 90
Waltham Automotive Corp.
325 51
Mack Motor Truck Co.
228 70
Central Welding Co., Repairs
136 50
John Moreau, Repairs
48 00
White Motor Co., Repairs
40 64
Power Lawn Mower Service.
26 80
A. & J. Ignition Co., Repairs
19 90
Storrow Farm, Rental of Mower
17 50
Avery & Murphy, Repairs
13 21
Aubrey Burgess, Repairs
13 00
Sullivan Auto Service, Repairs
8 10
Files & O'Keefe, Repairs
7 88
Conant Machine Co., Repairs.
6 93
Motor Supply Co., Repairs
2 34
N. E. Road Mach. Co., Repairs
6 00
Laffin's Express Co.
75
1,395 66
Total
$2,508 44
Transferred from Reserve Fund
$258 44
Appropriation
2,250 00
$2,508 44
Highway Chapter 90
Payments
Supplies:
Mass. Broken Stone Co.
$1,129 10
Utility Oil Co.
830 67
Lexington Lumber Co.
58 20
Comm. of Mass.
80 00
New Eng. Sand & Gravel Co.
24 00
Richardson's Hardware
15 00
$2,136 97
1
74
TOWN OF LINCOLN
Miscellaneous:
Payroll
$624 06
Town of Lincoln, Rental of Trucks
222 50
Town of Bedford, Rental of Scraper
56 00
Greenough Bros., Rental of Roller
134 42
Langill Bros., Labor
37 50
Frank Umbrello, Mowing Machine
16 00
$1,090 48
Total
$2,227 45
Unexpended Balance
12 55
Appropriation
$3,240 00
$3,240 00
Library Account
Payments
Supplies:
Old Corner Book Store
$309 32
Rosella Webb
70 50
Doubleday-Doran & Co.
28 66
Personal Book Shop
24 90
Remington Rand Co.
19 44
Book of the Month Club
12 00
Macmillan Co.
10 69
Cadman Books
5 82
Goodspeed Book Shop
5 85
Harper Bros.
5 85
H. W. Wilson Co.
5 40
Science Service.
3 50
Rand McNally Co.
3 33
Servey Associates
3 00
Consumers Research
3 00
American Corp.
2 95
Houghton Mifflin Co.
3 67
Nathaniel Dame
1 80
J. L. Hammett Co.
1 41
School Arts
1 00
G. P. Putnam's Sons
8 68
$530 77
Miscellaneous:
Edith B. Farrar, Salary
$924 00
Maynard Coal Co.
248 96
L. A. Wells Bindery Co., Repairs
121 46
Boston Edison Co.
40 82
Howard Clock Co., Repairs.
72 92
75
AUDITOR'S REPORT
New Eng. Tel: & Tel. Co.
$32 09
V. Olivo & Son, Labor
10 50
John Lahey, Labor
10 00
Town of Lincoln, Water
8 50
Manning W. MacRae, Repairs
5 11
$1,474 36
Total
$2,005 13
Unexpended Balance
64 95
Appropriation - $1,490 00 + Dog Tax $580 08
$2,070 08
Miscellaneous Account
Payments
Elizabeth Causer, Salary
$1,351 92
Garden City Printing Co.
657 50
S. R. Wrightington, Legal Services 511 50
Henry J. Davis, Taking Census
100 00
Marie P. Murray, Rent of Land
200 00
Board of Registrars, Listing
125 00
William H. Davis, Expenses
80 95
American Legion, Expenses
60 00
Thomas Coan, Perambulating Town Line . .
25 00
H. Bigelow Hills, Perambulating Town Line
20 00
John J. Kelliher, Perambulating Town Line Barry Printing Co.
5 00
40 00
Journal Press, Printing.
8 45
Waltham Tribune, Printing
5 60
Fred Taylor, Expenses
10 90
New Eng. Tel. & Tel. Co.
35 41
Philip Snelling, Transportation 30 00
13 00
First National Bank, Rental of Vault
15 00
L. L. Applin, Registered Deeds
7 58
Payment of dues for Town Officers
27 00
Supplies:
H. S. Horne
$95 00
Wards Stationers
63 25
Hobbs & Warren
21 98
Robinson Seal Co.
25 85
Rosella Webb
18 00
E. A. Rollins
3 60
Stoneham Independents
1 00
A. T. Ball
90
Thomas Groom & Co.
90
230 48
Total
$3,560 29
Robert H. Morris, Photographs
$3,329 81
.
76
TOWN OF LINCOLN
Transferred from Reserve Fund
$147 29
Appropriation
3,413 00
$3,560 29
$3,560 29
Police Department Account Payments
Supplies:
Tracey's Service Station
$200 60
Rice's Garage
71 19
H. S. Horne Co.
31 91
Roy Johnstons Tire Shop
7 75
Frank W. Richardson
2 50
$313 95
Miscellaneous:
John J. Kelliher, Services
$2,035 00
Ralph Anderson, Services
75 00
Lawrence Hallett, Special Police
5 00
John Gilbert, Special Police
5 00
Frank Gordon, Special Police
5 00
Daniel Ryan, Special Police
5 00
Isaac Langille.
19 00
New Eng. Tel. & Tel. Co.
33 35
William Bowles
8 00
.
2,190 35
Total
$2,504 30
Unexpended Balance
295 70
Appropriation
$2,800 00
$2,800 00
Fire Department Account Payments -
Supplies:
Justin A. McCarthy Co.
$91 00
Dickie Raymond
8 69
American La France Corp.
3 12
Labor of Firemen
518 00
$620 81
Miscellaneous:
Doherty's Garage, Storage and Repairs
$505 02
Tracey's Station, Storage and Service
193 25
New Eng. Tel. & Tel. Co.
72 61
Boston Edison Co.
56 42
Louis M. Bills, Repairs on Whistle
14 00
841 30
Total
$1,462 11
Unexpended Balance
1,037 89
Appropriation $2,500 00
$2,500 00
77
AUDITOR'S REPORT
Public Health Account Payments
Labor and Supplies:
Tracey's Service Station
$130 24
Rice's Garage
119 66
Crowley & Gardner
26 55
Lederle Laboratories
19 46
H. F. Goodrich Co.
16 95
H. S. Horne & Co.
15 45
Hobbs & Warren
3 50
Richardson Drug Co.
3 00
Main St. Service Station
2 00
$336 81
Miscellaneous:
Marion Ober, Salary as Nurse
$1,935 96
Dorothy Bates, Salary as Nurse 135 00
S. R. Wrightington, Legal Services
150 00
New Eng. Tel. & Tel. Co.
85 44
William Bowles, Snow Work
38 75
Alden Russell, D.V.M. Services
20 00
Marion Ober, Expense on Car
15 83
Grenier Print Shop
5 00
2,385 98
Total
$2,722 79
Transferred from Reserve Account
$82 79
Appropriation 2,640 00
$2,722 79
$2,722 79
Salary Account Payments
William H. Davis, Tax Collector and Town Clerk $1,625 00 Sumner Smith, Selectman 200 00
Albert Schaal, Selectman 200 00
H. Bigelow Hills, Selectman 200 00
200 00
D. Everett Sherman, Assessor
175 00
Cyrus W. Murphy, Assessor
175 00
James W. Lennon, Auditor
150 00
Daniel E. Sherman, Inspector of Animals
100 00
Frederick B. Taylor, Treasurer
200 00
Andrew J. Dougherty, Registrar
50 00
Manley Boyce, Registrar
50 00
Henry J. Davis, Registrar
50 00
William H. Davis, Registrar
50 00
Matthew H. Doherty, Fire Engineer
25 00
Philip Snelling, Assessor (Chairman).
78
TOWN OF LINCOLN
Harold S. Cousins, Fire Engineer
$25 00
Joseph Tracey, Fire Engineer 25 00
Charles K. Fitts, Fire Engineer
25 00
John J. Kelliher, Fire Engineer
25 00
John E. Smith, Fire Engineer
25 00
Andrew J. Dougherty, Fire Engineer
25 00
Total
$3,600 00
Unexpended Balance
25 00
Appropriation
$3,625 00
$3,625 00
Street Lights Account
Payments
Boston Edison Co .: January
$360 10
February
339 04
March
351 94
April
331 78
66
May
333 60
66
66
66
July
316 00
66
66
August
321 87
September
343 93
66
October
369 33
60
66
November
390 72
16
December
397 02
Total
$4,166 75
Unexpended Balance 33 25
Appropriation
$4,200 00
$4,200 00
Planning Board Account
Payments
Kilham, Hopkins & Greeley, Services
$275 00
Unexpended Balance 125 00
Appropriation
$400 00
$400 00
Interest on Bonds
Payments
First National Bank, Interest
$250 00
Unexpended Balance
100 00
Appropriation $350 00 $350 00
66
June
311 42
79
AUDITOR'S REPORT
Playground Account Payments
James Dudley, Instructor
$350 00
Bernice Holmes, Asst. Instructor
90 00
Horace Partridge, Supplies
39 59
Paul & Eaton, Supplies
10 30
$489 89
Unexpended Balance
10 11
Appropriation
$500 00
$500 00
Town Hall Account
Payments
Labor and Supplies:
Frank Perkins
$105 00
James E. Lahey
65 15
Comm. of Mass.
23 39
George T. Johnson Co.
12 65
Harrington-King & Co.
7 50
Gilchrist's
6 98
W. H. Brine Co.
6 75
E. A. Rollins
80
E. Causer
69
Richardson's Hardware
4 39
$233 30
Miscellaneous:
P. J. Lennon, Janitor
$1,573 00
Maynard Coal Co.
240 49
Rice's Oil Co., Fuel
211 69
Boston Edison Co.
151 50
New Eng. Tel. & Tel. Co.
138 59
Roy Leonard, Painting Flag Pole.
80 00
Town of Lincoln, Water
42 50
Boston Cond. Gas. Co.
24 59
Manning W. MacRae, Repairs
20 55
A. R. Macleod, Repairs
15 90
Martin Coffey & Son, Repairs
8 13
V. Olivo & Son, Labor
7 00
John F. Moreau, Repairs
6 25
Elmer A. Rollins, P. O. Box Rents
90
$2,521 09
Total
$2,754 39
Unexpended Balance
61
Appropriation $2,755 00
$2,755 00
80
TOWN OF LINCOLN
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
$786 20
Lawrence Hallett.
133 80
Timothy Crowley
37 40
Edgar Browning
14 50
Joseph Gilbert
5 40
977 30
Miscellaneous:
Boston Edison Co.
$1,980 72
Town of Lincoln, Payment of Bonds
5,000 00
Town of Lincoln, Interest on Bonds
250 00
Turbine Equipment Co., Repairs
217 29
Henry Davis, Water Census
100 00
New Eng. Tel. & Tel. Co.
32 04
Builders Province, Repairs
25 50
Manning W. MacRae, Repairs
48 53
Perkins & Wells, Repairs
11 90
Barry Printing Co.
10 00
Rosella Webb, Stamps
1 00
Central Welding Co., Repairs
5 50
7,682 48
Supplies:
Rice's Oil Co.
$145 00
R. C. Sullivan Co ..
87 98
Tracey's Service Station
88 15
John F. Moreau
12 40
Red Hed Mfg. Co.
7 27
Avery & Murphy
. 40
Richardson's Hardware
87
Hobbs & Warren
25 25
368 32
Total
$10,053 10
Unexpended Balance
4,121 90
Appropriation $14,175 00
$14,175 00
81
AUDITOR'S REPORT
Cemetery Account Payments
Labor:
George E. Cunningham
$457 90
Jess Hoyt .
266 20
Robert Corrigan
48 00
James L. Cunningham
19 20
Kenneth Jensen
7 20
$798 50
Miscellaneous:
George E. Cunningham, Rental of Truck
$108 00
Storrow Farm, Snow Work
20 00
Town of Lincoln, Water.
17 00
Garden City Printing Co.
15 50
George E. Cunningham, Repairs on Mower
10 00
170 50
Total
$969 00
Unexpended Balance
231 00
Appropriation
$1,200 00
$1,200 00
Moth and Tree Account
Payments
Labor:
John Gilbert
$567 60
Lawrence Hallet
306 00
Joseph Gilbert
49 20
$922 80
Supplies:
Farm Bureau Association
$483 84
Rice's Garage
15 06
Frost Insecticide Co.
37 85
Tracey's Service Station
10 50
John Moreau
1 90
549 15
Total
$1,471 95
Unexpended Balance
903 05
Appropriation
$2,375 00
$2,375 00
Committee on Plans for Schools Payments
Everett M. Brooks, Plans S. R. Wrightington, Legal Services John E. Nichols, Consultation
$150 00
50 00
15 74
82
TOWN OF LINCOLN
Rowland H. Barnes & Co., Prints
$5 00
Spaulding Moss Co., Prints
1 74
Total
$222 48
Unexpended Balance
277 52
Appropriation
$500 00
$500 00
Insurance Account
Payments
$3,028 74
Unexpended Balance
122 26
Appropriation
$3,150 00
$3,150 00
Bonus Account
Payments
$1,533 42
Unexpended Balance
716 58
Appropriation
$2,250 00
$2,250 00
Vocational Account Payments
Tuition:
City of Waltham
$269 20
Norfolk Co. Agr. School
196 00
$465 20
Transportation:
Walter Kinsler
$26 00
Howard Prescott
25 20
Albert Brooks
11 40
62 60
Total
$527 80
Public Welfare Account Payments
Expenses
$391 45
Unexpended Balance
608 55
Appropriation
$1,000 00
$1,000 00
Motor Vehicle Excise Refund
Doherty's Garage
$6 23
Everett B. Beede
24 92
$31 15
AUDITOR'S REPORT
83
John H. Pierce Fund
Payments
$2,132 76
Election Account
Payments
D. Everett Sherman, Teller
$6 00
Manley Boyce, Teller
6 00
Joseph Frazier, Teller
6 00
Howard Snelling, Teller
6 00
Bertha Bowles, Teller
6 00
William O. Causer, Checker
3 00
Helena Dee, Teller and Checker
9 00
Total
$42 00
Unexpended Balance
33 00
Appropriation
$75 00
$75 00
Building Inspector for 1942
Henry B. Hoover
$76 35
Assessment for Tuberculosis Hospital
Payment
Middlesex County
$1,208 13
Purchase of War Bonds
Commrs. of Trust Funds
$40,000 00
Commlth. of Mass a/c. Death of William Ryan
$1,000 00
Funeral Expenses
250 00
Total
$1,250 00
Public Safety Account
Payments
Dickie-Raymond, Mimeographing Bulletin.
$148 22
Timothy A. McNamara, Prop. Officer's Bond
5 00
Total
$153 22
Unexpended Balance
46 78
Appropriation
$200 00
Old Age Assistance
Expenses
$10,368 75
Old Age Assistance
Payments from Federal Grants $5,046 01
84
TOWN OF LINCOLN
Reserve Account Payments
Transferred to Highway Department
$713 64
Transferred to Miscellaneous
147 29
Transferred to Public Health
82 79
Total
$943 72
Unexpended Balance
56 28
Appropriation
$1,000 00
$1,000 00
Recapitulation Payments
Schools
$48,836 91
Highways
15,955 20
Old Age Assistance
10,368 75
Street Lights
4,166 75
Salary Account
3,600 00
Miscellaneous Account
3,560 29
Highway Chapter 90
3,227 45
Insurance Account
3,028 74
Town Hall Account
2,754 39
Public Health Account
2,722 79
Highway Machinery Account
2,508 44
Police Dept. Account
2,504 30
Library Account
2,005 13
Bonus Account
1,533 42
Moth and Tree Work Account
1,471 95
Fire Department Account
1,462 11
Cemetery Account
969 00
Vocational Account.
527 80
Playground Account
489 89
Reserve Account
943 72
Public Welfare Account
391 45
Planning Board Account
275 00
Interest Account
250 00
Schoolhouse Plans Account
222 48
Public Safety Account
153 22
Election Account
42 00
Total
$113,515 98
Water Account
$10,053 10
John H. Pierce Fund 2,132 76
85
REPORT OF STATE AUDITOR
THE COMMONWEALTH OF MASSACHUSETTS Department of Corporations and Taxation Division of Accounts
February 28, 1945.
To the Board of Selectmen: 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, 1944, 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:MMH
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 Lincoln for the year ending December 31, 1944, and submit the following report thereon:
The financial transactions, as recorded on the books of the several departments collecting or disbursing money for the town, were examined and checked for the period of the audit.
The records of appropriations and expenditures therefrom kept by the selectmen were analyzed and checked with the amounts voted by the town, as shown by the town clerk's record of town meetings, and the transfers from the reserve fund, as recorded, were compared with the amounts authorized by the finance committee. Ledger accounts were compiled, and a balance sheet, which is appended to this report, was
86
TOWN OF LINCOLN
prepared showing the financial condition of the town as of December 31, 1944.
The books and accounts of the town treasurer were examined and checked. The recorded receipts were analyzed and verified by comparison with the records in the several departments collecting money for the town and with other sources from which money was paid into the town treasury. The recorded payments were checked with the selectmen's orders authorizing the disbursement of town funds.
The cash books were footed, and the cash balance on January 17, 1945, was verified by reconciliation of the bank balances with statements furnished by the banks of deposit and by actual count of cash in the office.
The recorded payments of debt and interest were proved with the amounts falling due and with the cancelled securities and coupons on file.
The records of tax titles held by the town were examined and listed. The amounts added to the tax title account were compared with the 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 trus- tees, were examined, the income being proved and the with- drawals verified.
It was noted in the examination of the Post-War Rehabilita- tion Fund that the proceeds of securities which were held in the fund and which matured, were deposited in savings banks and have not been re-invested in other securities, as provided by Chapter 5, Acts of 1943.
The books and accounts of the tax collector were examined and checked. The poll, property, and motor vehicle excise taxes outstanding at the time of the previous examination, as well as all subsequent commitments, were audited and checked with the assessors' warrants for their collection. The payments to the treasurer were checked to the treasurer's cash book, the recorded abatements were compared with the assessors' record of abatements granted, the transfers to the tax title account were checked with the treasurer's record of tax titles held by
87
REPORT OF STATE AUDITOR
the town, and the outstanding accounts were listed and proved.
Verification of the outstanding accounts was made 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 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 being verified by comparison with the treasurer's books and with receipts on file. The town clerk's cash on hand on January 17, 1945, was verified by actual count.
The surety bonds of the town officials required by law to be bonded were examined and found to be in proper form.
The records of water accounts receivable were examined. The accounts outstanding at the time of the previous audit and all subsequent commitments were audited and proved. The payments to the treasurer were verified by comparison with the treasurer's cash book, the abatements were checked with the water commissioners' record of abatements granted, and the outstanding accounts were listed and proved.
The outstanding accounts were 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 indicat- ing that the accounts, as listed, are correct.
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