USA > Massachusetts > Middlesex County > Lincoln > Town Report on Lincoln 1941-1945 > Part 4
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96 77
Aid to Dependent Children
300 72
Aid to Dependent Children Administration Account
35 61
Overlay: Surplus
$10,221 61
Reserve
3,172 27
13,393 88
Surplus
50,081 38
$69,047 40
$194,744 54
60
TOWN OF LINCOLN
Contingent Liabilities Bonds Outstanding; 35,000 General Lien 114s due $5,000.00 Annually December 1, 1942-48 inclusive. Payable from Water Department receipts. Litigation pending matter of two suits.
WARWICK V. HARRIS,
Treasurer.
WATER DEPARTMENT REPORT For the Year Ending December 31, 1941
Receipts
Balance, January 1, 1941
$2,951 51
Operating:
Rates
$14,147 78
Meter
917 02
15,064 80
Sundry:
Service Connections
$10 00
Water Liens and Costs
224 59
Damage Refund
50 00
Sale of Supplies
122 00
Total
406 59
$18,422 90
Expenses
Operating:
Expense.
$312 74
Power
2,199 47
Salaries
1,025 00
Repairs and Renewals
6,303 20
Construction
6 00
$9,846 41
Sundry:
Transfer to General Account for Bonds due
December 1, 1941
$5,000 00
Interest on Bonds
500 00
Balance on deposit, December 31, 1941
3,076 49
Total
$8,576 49
$18,422 90
61
TREASURER'S REPORT
Capital Account Assets
Construction
$231,490 96
Accounts due
1,166 59
Cash
3,076 49
$235,734 04
Liabilities
Surplus
$235,734 04
$235,734 04
Tax Titles Account Water Liens, Interest and
Costs to be added
$81 00
WARWICK V. HARRIS, Treasurer.
TOWN TREASURER In Account With John H. Pierce Legacy to the Town
1941
Dr.
Jan. 1 Balance on hand
$24,614 51
Trustee under Will of John H. Pierce, Income 3,000 00
Rent
540 00
Interest on Savings Deposits
404 87
Refunds.
213 50
Coupons
40 00
Cr. $28,812 88
$3,102 20
Interest on Bonds bought
12 00
$3,114 20
Dec. 31
Balance Invested:
$2,000 Great Northern Rwy 4s due 7-1-'46 (Bought 2-25-'41).
$2,045 51
On deposit in Boston Five Cents Savings Bank Middlesex Institution for Savings, Concord, Mass.
4,374 41
Provident Institution for Savings, Boston
2,298 74
Suffolk Savings Bank, Boston
2,281 72
Wakefield, Mass., Savings Bank.
2,356 22
Warren Institution for Savings, Boston
6,509 42
First National Bank, Boston, Checking Acct. . .
2,537 98
$25,698 68 WARWICK V. HARRIS,
Treasurer.
Paid on Selectmen's orders.
3,294 68
62
TOWN OF LINCOLN
TOWN TREASURER In Account With The Lincoln Cemetery Commission
Dr.
1941
Jan. 1 Balance
$2,119 24
Interest
44 42
From Sale of Lots
235 00
Cr.
$2,398 66
Transferred to General Fund, 1941 Interest
44 42
Dec. 31
Balance on deposit with Middlesex Institution for Savings, Concord, Mass.
2,354 24
Due Town of Lincoln $300.00 on 1941 Appropriation.
CEMETERY COMMISSION Perpetual Care Funds On Deposit with Middlesex Institution for Savings, Concord, Mass.
Fund:
Amount paid for 1940 care of lot
Balance
Samuel Hartwell
$9 00
$327 76
Orila J. Flint
7 50
357 30
Annie A. Ray
7 75
364 66
Maria L. Thompson
8 00
607 42
John H. Pierce
6 50
602 66
George F. Harrington
2 00
108 58
Francis Flint
4 75
330 81
William W. Benjamin
6 00
629 23
Abijah G. Jones
8 50
321 24
Ellen F. Whitney
6 50
103 41
E. H. Rogers
4 75
275 71
Ellen T. Trask
2 00
268 85
Thomas Huddleston
9 25
205 23
Joa Pacewicz
8 75
418 28
Mary Susan Rice
3 75
89 23
Julia A. Bemis
7 00
357 85
Donald Gordon
12 00
400 75
Elizabeth G. Chapin
6 50
359 86
Sarah J. Browning
5 25
211 36
Agnes S. Brown
4 50
314 11
Lewis W. Woodworth
0
153 77
Robert B. Chapin (Dep. 12-2-'41)
0
300 00
$2,398 66
63
TREASURER'S REPORT
On Deposit with the Suffolk Savings Bank, Boston:
J. Waldo Smith
$6 00
$316 88
Chalres Sumner Smith
4 50
317 16
Edward R. Farrar
6 50
309 49
Anne D. Pollard
9 25
306 71
WARWICK V. HARRIS,
Treasurer.
64
TOWN OF LINCOLN
AUDITOR'S REPORT
I hereby submit a report of all money paid out by the Town Treasurer on order of the Selectmen of Lincoln.
I have examined the books and accounts of the officers entrusted with the receipt, custody, or expenditure of money and find that the reports of these officers to the Town are correct.
I have verified the cash balance of each of such officers by reconciliation of bank balances and account of cash.
JAMES W. LENNON,
Auditor.
Schools
Payments
Transportation :
Doherty's Garage
$6,118 44
Thomas J. Dee
1,318 61
Lovell Bus Line
225 00
Metropolitan Coach Co
91 00
Mrs. Dorothy Jackson
54 00
Joseph S. Newell
51 00
M. J. Connair
41 75
Thomas T. Giles
40 00
Ashley B. Cousins
30 00
Willis N. Cousins
30 00
Mrs Stanley Cullen
30 00
Norman W. Fradd
30 00
Susan L. Briggs
22 50
Thomas F. Gormley
22 00
David W. Mann
21 90
Prescott L. Davis
21 60
Howard B. Converse
21 60
Frank D. McElroy
21 30
Rose Richardson . .
16 50
$8,207 20
Tuition:
Town of Concord
$6,424 88
Town of Weston
680 00
City of Waltham
535 78
$7,640 66
65
AUDITOR'S REPORT
Supplies:
Maynard Coal Co.
$731 67
Socony-Vacuum Oil Co.
139 53
J. L. Hammett Co.
142 46
Macmillan Co.
111 84
Schoolcrafters, Inc.
97 23
Gledhill Bros.
82 56
World Book Co.
82 52
Concord Hardware Co.
70 88
Boston University School of Education
50 00
Committee on Research
50 00
Horace Partridge
46 81
Butler Craftman
46 69
John C. Winston Co.
43 29
H. J. Dowd Co.
41 81
Elmer A. Rollins
38 07
E. W. A. Rowles Co.
35 49
American Education Press
34 17
Houghton Mifflin Co.
33 92
Allen & Bacon
25 02
Ginn & Company
24 21
Other Small Payments
335 91
$2,264 08
Labor and Supplies:
Martin Coffey & Son
$2,655 00
James Lahey
193 65
James Ryan
48 00
Silver Lake Window Cleaning Co.
. .
$2,916 65
Miscellaneous:
Teachers' and Janitors' Salary
$20,144 42
Mass. Teachers' Ret. Board
846 58
Town of Lincoln, Nurse
400 00
Henry A. Wood, M.D., Services
200 00
Boston Edison Co. 251 17
Hollis French, Heating Survey
122 16
New Eng. Tel. & Tel. Co.
108 38
James DeNormandie, Expenses
97 10
Lincoln Water Works
89 26
Carl F. Holloran, Expenses
54 46
Thelma Goddard, Clerical Work
51 00
William S. Bowles, Cutting Grass
41 00
Hollis French, Services
25 00
Fr. A'Hearn, Commencement
25 00
Mary F. Fowler, Clerical Work
18 50
Commonwealth of Mass., Inspection
10 00
George Cunningham, Cutting Grass 13 50
William Harrington, Labor
7 00
20 00
66
TOWN OF LINCOLN
Alice Algeo, Teaching
$4 50
Railway Express Co.
3 60
$22,512 63
Total
$43,541 22
Unexpended Balance
3 78
Appropriation
$43,545 00
Highway Account Payments
Supplies:
Utility Oil Co.
$4,862 84
New Eng. Fence Co ..
452 80
Lexington Sand & Gravel Co.
446 11
The Barrett Co .. 433 89
New Eng. Road Machine Co.
364 00
Garden City Gravel Co.
362 74
Mass. Broken Stone Co.
344 13
Traffic & Road Equipment Co.
311 80
Dyars Sales & Machine Co.
285 00
Conant Machine Co.
247 73
Anderson Engineering Co.
217 60
Charles Glover
161 30
Greenough Bros.
170 85
Berger Metal Culvert Co.
140 64
Highland Sand & Gravel Co.
135 61
Clark-Wilcox Co.
115 08
Frank W. Richardson
102 83
Riverside Varnish Co.
91 00
Commonwealth of Mass.
97 50
B. W. Brown Grain Co.
95 00
Wilson Lumber Co.
78 01
State Prison
56 20
Road Builders Supply Co.
52 00
T. L. Giles
31 00
New Eng. Concrete & Pipe Co.
30 96
Other Small Payments
169 41
$9,856 03
Miscellaneous:
Edmund Giles, Pay Roll
$7,707 01
Sumner Smith, Rent 760 00
Benjamin C. Tower, Insurance
250 25
D. Everett Sherman, Snow Work
166 80
Robert B. Hunter, Snow Work.
133 00
E. C. Browning, Blasting
111 69
New Eng. Tel. & Tel. Co.
82 61
Manuel Silva, Snow Work
80 50
67
AUDITOR'S REPORT
Joseph J. Morrissey, Snow Work
$59 50
Joseph Britt, Snow Work
35 00
Marion L. Snelling, Rent of Land
30 00
Boston Edison Co.
17 69
George Whiting, Blasting
10 00
Town of Lincoln, Water.
8 50
Other Small Payments
49 27
$9,501 82
Total
$19,357 85
Unexpended Balance
7 15
Appropriation
$19,365 00
$19,365 00
Miscellaneous Account
Payments
Supplies:
Rosella Webb
$181 00
Crowley & Gardner
103 74
Mass. Envelope Co.
95 88
Reformatory for Women
92 90
Hobbs & Warren
83 45
H. S. Horner & Co.
64 07
Arthur F. Wood
27 50
Thomas J. Carney
27 47
A. T. Ball Co.
26 29
Frank W. Richardson
16 00
W. & L. E. Gurley
15 65
Robinson Seal Co.
14 49
Other Small Supplies
29 52
$777 96
Miscellaneous:
Garden City Print
$327 95
Henry B. Hoover, Inspections
330 30
John H. & M. A. Rogers, Services
135 79
Lincoln Press, Printing .
122 10
Marie P. Murray, Rent of Land
100 00
William H. Davis, Expenses
97 96
Anthony Doherty, Expenses, Board of Appeals
50 00
New Eng. Tel. & Tel. Co.
31 24
Philip Snelling, Expenses
15 00
$1,210 34
Highway Chapter 90 Construction Account
Payments
Salaries: Edmund Giles, Pay Roll $2,982 28
68
TOWN OF LINCOLN
Supplies:
Utility Oil Co.
$534 43
Berger Metal Culvert Co.
368 89
Ideal Concrete Block Co.
92 50
State Prison
66 40
American Cyanamid Chemical Co.
30 25
Wilson Lumber Co.
29 94
$1,122 41
Miscellaneous:
Bell Bros. Shovel Rental
$742 50
Greenough Bros. Roller Rental.
261 00
Machinery Account, Truck Rental
255 06
George Cunningham, Truck Rental
88 50
J. J. Morrissey, Truck Rental
73 00
Walter Murphy, Truck Rental
65 20
Joseph Britt, Truck Rental
62 25
Edgar Browning, Blasting
165 90
J. Farese, Gravel
136 80
Harry Cook, Gravel
43 20
Lexington Sand & Gravel Co.
1 90
$1,895 31
$6,000 00
Police Department
Payments
Salaries:
John J. Kelliher
$1,500 00
Herbert G. Farrar
25 00
Isaac Langille.
34 00
John Gilbert, Special
11 00
Otto Hagmann, Special
5 00
Joseph Tracey, Special
2 00
Supplies:
Eastern Co.
$336 50
Doherty's Garage
203 77
Belmont Supply Co.
95 20
S. M. Spencer Mfg. Co.
92 00
M. Linsky & Bros.
25 00
Frank W. Richardson
18 10
Other Small Payments
14 61
Miscellaneous:
Ralph F. Anderson, Services
$39 00
New Eng. Tel. & Tel. Co.
31 70
Rice's Garage, Repairs
30 75
$1,577 00
$785 18
69
AUDITOR'S REPORT
Timothy A. McNamara, Ins.
$30 22
William Bowles, Snow Work
7 50
$139 17
Total
$2,501 35
Unexpended Balance
$28 65
Appropriation
$2,530 00
$2,530 00
Salary Account
Payments
Otto Hagmann, Clerk $1,300 00
William H. Davis, Tax Collector and Clerk 1,550 00
Warwick V. Harris, Treasurer
400 00
Herbert G. Farrar, Selectman
200 00
Sumner Smith, Selectman
200 00
John Todd, Selectman
200 00
Herbert G. Farrar, Assessor
200 00
Philip Snelling, Assessor
175 00
C. Lee Todd, Assessor
175 00
James W. Lennon, Auditor
150 00
Daniel E. Sherman, Cattle Inspector
100 00
George E. Cunningham, Constable
50 00
John J. Kelliher, Constable
50 00
Raymond Hagerty, Registrar
50 00
Andrew J. Dougherty, Jr., Registrar
50 00
Harold S. Dean, Registrar
50 00
William H. Davis, Registrar
25 00
Herbert G. Farrar, Fire Engineer
25 00
John E. Smith, Fire Engineer
25 00
Joseph Tracy, Fire Engineer
25 00
Harold S. Cousins, Fire Engineer
25 00
Matthew H. Doherty, Fire Engineer
25 00
Sidney MacRae, Fire Engineer
25 00
John J. Kelliher, Fire Engineer
25 00
Total
Appropriation
$5,100 00 $5,100 00
Water Account
Payments
Salaries:
John J. Kelliher
$475 00
William H. Davis
400 00
Sumner Smith
75 00
Sidney MacRae
75 00
$1,025 00
70
TOWN OF LINCOLN
Labor:
John Gilbert
$549 60
Joseph Gilbert
358 20
Michael Cotoni
122 00
Louis Cunningham
108 00
William Cook
92 00
Philip Davis
138 00
Joseph Cotoni
94 00
Timothy Crowley
88 00
William Ryan
52 00
William Bowles
22 00
William Murphy
4 00
Harry Cook
4 00
$1,631 80
Supplies:
Johns Manville
$2,556 15
Kennedy Valve Mfg. Co.
376 71
Red Hed Mfg. Co.
227 40
Rensseleer Valve Co.
461 34
R. C. Sullivan Co.
193 80
Builders Iron Foundry
168 27
Rice's Oil Co.
69 52
Frank W. Richardson
. 67 69
$4,120 88
Water
Supplies :
Tracey's Service Station
64 98
Locke-Stevens, Inc.
64 11
Mass. Broken Stone Co.
61 40
Warren Pipe Co.
20 25
Other Small Payments
119 20
Miscellaneous:
Town of Lincoln Bond Pay't and Int.
$5,250 00
Boston Edison Co.
2,178 47
Town of Lincoln, Int. on $40,000
250 00
Greenough Moss Co., Shovel Rental
220 00
Sidney G. MacRae, Water Census
100 00
Walter S. Ingram, Repairs
62 70
E. C. Browning, Drilling
39 00
Lincoln Press, Printing
34 25
New Eng. Tel. & Tel. Co.
29 52
Aubrey Burgess, Repairs
29 15
Turbine Equipment Co., Repairs
17 56
Crosby Electrical Service, Repairs
11 49
$4,450 82
71
AUDITOR'S REPORT
Henry Jenkins, Transportation
$8 75
Joseph Britt, Blasting
7 90
$8,238 79
Total
$15,346 41
Unexpended Balance
$778 59
Appropriation
$16,125 00
$16,125 00
Library Account
Payments
Supplies:
Corner Book Store
$382 89
Maynard Coal Co.
151 88
H. R. Huntting Co.
92 29
Rosella Webb
56 50
Gaylord Bros.
25 00
Remington Rand Co.
18 05
H. W. Wilson Co.
15 15
New England News Co.
14 76
Other Small Payments
23 59
$780 11
Miscellaneous:
Edith Farrar, Salary
$805 00
L. A. Wells Library Co., Repairs
81 72
Boston Edison Co.
51 35
New Eng. Tel. & Tel. Co.
26 85
Leo Lennon, Labor
9 00
Lincoln Water Works
8 50
Warren Flint, Labor
3 00
Acme Lawn Mower Co., Repairs
2 00
$987 42
Total
$1,767 53
Appropriation $1,260.00+Dog Tax $507.53
$1,767 53
Moth Department
Payments
Labor:
Joseph Gilbert
$760 00
John Gilbert
601 60
Louis Cunningham
124 00
John Morean
2 25
$1,487 85
72
TOWN OF LINCOLN
Labor and Supplies:
Sherwin Williams Co.
$886 01
Tracey's Service Station
50 46
James Higgins & Son
33 16
Rice's Garage
12 17
Frank W. Richardson
6 30
Doherty Garage
4 10
Capitol Motor Transportation Co.
2 84
Otto Hagmann
2 00
Frost Insecticide Co.
30
$997 34
Total
$2,485 19
Unexpended Balance
$14 81
ยท Appropriation
$2,500 00
$2,500 00
Town Hall and Public Grounds
Payments
Labor and Supplies:
Edward Macleod
$352 91
Rice's Oil Co.
313 19
James Lahey
120 21
Frank W. Richardson
105 39
Maynard Coal Co.
185 70
Montford K. Hayden
94 77
New England Toro Co.
64 30
John E. Smith
40 36
Masury Young Co.
33 91
Waltham Supply Co.
27 00
Boston Desk Exchange
26 00
John F. Lally
20 00
Other Small Payments
87 14
$1,470 88
Miscellaneous:
P. J. Lennon, Janitor
$1,300 00
Willis N. Cousins, Labor
247 50
Boston Edison Co.
151 91
New Eng. Tel. & Tel. Co.
100 01
Town of Lincoln, Water.
42 50
Town of Lexington, Roller Rental
34 50
$1,876 42
Total
$3,347 30
Unexpended Balance
572 70
Appropriation
$3,920 00
$3,920 00
73
AUDITOR'S REPORT
DeCordora Pipe Renewal Payments
Labor:
Joseph Gilbert
$233 20
John Gilbert
206 80
Louis Cunningham
164 00
Philip Davis
160 00
Harry Cook
68 00
William Cooper
64 00
Edward Costello .
28 00
Joseph Cotoni
24 00
$948 00
Labor and Supplies:
John Manville
$451 25
R. C. Sullivan
140 40
Town of Concord
147 00
Rensellaer Valve Co.
85 61
E. C. Browning
50 50
John J. Kelliher
69 16
$943 92
Total
$1,891 92
Unexpended Balance
108 08
Appropriation
$2,000 00
$2,000 00
Cemetery Account Payments
Labor:
George E. Cunningham
$313 84
Roy Sims
134 00
Edward Cunningham
114 00
John W. Rooney
112 00
Leo Lennon
36 00
Louis Cunningham
32 00
William B. Riley
20 00
$761 84
Supplies:
B. L. Ogilvie & Sons
$2 67
Miscellaneous:
Lincoln Water Works
$17 00
Acme Lawn Mower Co.
8 00
$25 00
Total
$789 51
Unexpended Balance
$50 49
Appropriation
$840 00 $840 00
74
TOWN OF LINCOLN
Tennis Courts
Payments
Labor:
E. A. Comeau
$2,000 00
American Chain Link Fence Co.
785 00
Willis Cousins
155 00
Lewis S. Harris
25 00
John Costello
4 00
Aubrey W. Burgess
2 50
$2,971 50
Labor and Supplies:
Montford K. Hayden
$115 35
James E. Lahey
69 45
James W. Brine Co.
55 10
United Carr Fastener Corp.
27 60
Bay Street Nurseries
15 52
Lincoln Press
7 80
Mendelsohms
4 39
Frank W. Richardson
1 25
$296 46
Total
$3,267 96
Unexpended Balance
$732 04
Appropriation
$4,000 00
$4,000 00
School Vocational Account
Payments
Tuition:
City of Waltham
$534 04
Transportation :
Doherty's Garage
$26 40
Lovell Bus Line
100 00
Metropolitan Coach Co.
67 20
Mary E. Silva
17 00
Ernest Taillacq
14 80
Thomas Clark
12 00
Joseph Mannarino
8 00
A. Mannarino
6 40
$251 80
Total
$785 84
Unexpended Balance
$324 16
. .
Appropriation $1,110 00
$1,110 00
75
AUDITOR'S REPORT
Highway Chapter 90, Maintenance Account Payments
Salaries:
Edmund Giles, Pay Roll
$1,716 00
Supplies:
Mass. Broken Stone Co.
$1,235 96
Utility Oil Co.
846 18
Berger Metal Culvert Co.
262 42
Greenough Bros.
84 54
Ideal Concrete Block Co.
25 10
$2,454 20
Miscellaneous:
Lincoln Machinery Acct., Trucks
$315 50
Sarah J. Glover, Gravel
14 30
$329 80
Appropriation
$4,500 00
$4,500 00
Fire Department Account
Payments
Labor and Supplies:
Doherty's Garage, Storage and Gasoline
$534 70
Tracey's Station, Storage and Gasoline.
202 64
$737 34
Supplies:
Justin A. McCarthy Co.
$277 83
American Mfg. Co.
12 36
$290 19
Miscellaneous:
Labor of men at fires
$1,924 00
New Eng. Tel. & Tel. Co.
50 97
Boston Edison Co.
47 45
Doherty's Garage, Repairs
25 30
Rice's Garage, Repairs
8 00
Lewis W. Bells, Repairs
7 35
$2,063 07
Total
$3,090 60
Transferred from Reserve Fund
$740 60
Appropriation
2,350 00
$3,090 60
$3,090 60
76
TOWN OF LINCOLN
Highway Machinery Account Payments
Supplies:
Socony Vacuum Oil Co.
$1,031 72
Clark-Wilcox Co.
389 80
Greenough Bros.
282 46
Waltham Auto Corp.
266 87
Goodyear Service
166 76
Rice's Garage
160 17
Mack Motor Truck Co.
42 43
New Eng. Road Machine Co.
38 40
White Motor Co ..
28 33
Other Small Payments
93 68
$2,500 62
Miscellaneous:
Joseph Britt, Truck Rental
$55 50
Conant Machine Co., Rental
36 83
Anthony Ross & Sons, Rental
32 80
Leonard J. Smith, Rental
31 25
J. J. Morrissey, Rental
18 00
$174 38
Total
$2,675 00
Appropriation
$2,675 00
Miscellaneous Payments
L. L. Applin, Services.
$14 71
First National Bank, Deposit Box
15 25
Hayward Pierce, Inspections.
14 40
Herbert G. Farrar, Perambulating
10 00
Otto Hagmann, Perambulating
5 00
Sumner Smith, Perambulating
5 00
Mary E. Causer, Clerical Work
5 00
Darthea Phemister, Clerical Work
1 00
$1,280 70
Total
$2,058 66
Unexpended Balance
$173 34
Appropriation
$2,132 00
$2,132 00
Public Health Account Payments
Expenses
$2,571 05
Unexpended Balance
95
Appropriation $2,572 00 $2,572 00
77
AUDITOR'S REPORT
Street Lights Payments
Boston Edison Co.
$4,161 45
Unexpended Balance
$38 55
Appropriation $4,200 00
$4,200 00
Welfare Account
Payments
Expenses
$1,902 91
Unexpended Balance
$797 09
Appropriation
$2,700 00
$2,700 00
Veteran Aid Account
Payment
Expenses, Ending December 22
$820 75
Tuberculosis Hospital
Payments
Treas. Middlesex County, Hospital Assessment
$830 30
Appropriation $830 30 $830 30
July 4th Celebration
Payments
Expenses
$300 00
Appropriation
300 00
Motor Vehicle Excise Refund
Payments
Expenses
$285 85
Planning Board Account
Payments
Expenses
$49 38
Unexpended Balance
62
Appropriation
$50 00
$50 00
Town Bonds Account
Appropriation $5,000 00
78
TOWN OF LINCOLN
Interest Account Payments
Expenses
$500 00
Unexpended Balance
100 00
Appropriation
$600 00
$600 00
Highway Department Truck Account Payments
International Harvester Co., Truck
$2,244 00
Heil Co., Supplies
175 00
Total
$2,419 00
Unexpended Balance
81 00
Appropriation
$2,500 00
$2,500 00
Old Age Assistance Account
Payments
$6,266 22
Unexpended Balance
513 78
Appropriation
$6,780 00
$6,780 00
Payments from Federal Grants - Old Age Assistance Payments
$4,148 01
Payments from Federal Grants, Old Age Assistance Administration Payments $129 21
Aid to Dependent Children
Payments
Payments
$2,240 59
Unexpended Balance
1,009 41
Appropriation
$3,250 00
$3,250 00
Aid to Dependent Children, Federal Funds
Payments from Federal Grants
$882 40
Aid to Dependent Children, Administration
Payments from Federal Grants
$133. 36
Insurance Account Payments
Payments
$1,666 84
Unexpended Balance
113 16
Appropriation $1,780 00 $1,780 00
79
AUDITOR'S REPORT
Election Account Payments
Payments
$36 00
Unexpended Balance
39 00
Appropriation
$75 00
$75 00
Reserve Account
Payments
Transferred to Fire Department .
$740 60
Unexpended Balance
259 40
Appropriation
$1,000 00
$1,000 00
John H. Pierce Fund
Payments
$3,102 20
Recapitulation Payments
Schools
$43,541 22
Highway Department
19,357 85
Highway Chapter 90, Construction Account
6,000 00
Highway Chapter 90, Maintenance Account
4,500 00
Highway Machinery Account
2,675 00
Highway Department Truck Account
2,419 00
Salary Account
5,100 00
Street Lights
4,161 45
Town Hall and Public Grounds
3,347 30
Tennis Courts
3,267 96
Fire Department
3,090 60
Town Bond Account.
5,000 00
Police Department
2,501 35
Moth Department .
2,485 19
Miscellaneous Account
2,058 66
Public Health Account
2,571 05
Public Welfare Account
1,902 91
DeCordova Pipe Renewal
1,891 92
Library Account
1,767 53
Insurance Account
1,666 84
Tuberculosis Hospital
830 30
Veteran Aid Account
820 75
School Vocational Account
785 84
Cemetery Account
789 51
Interest Account
500 00
July 4th Celebration
300 00
Motor Vehicle Excise Fund
285 85
Election Account
36 00
80
TOWN OF LINCOLN
Planning Board Account
$49 38
Old Age Assistance Account
6,266 22
Old Age Assistance, Federal Grants 4,148 01
Aid to Dependent Children
2,240 59
Aid to Dependent Children, Federal Grants
882 40
Old Age Assistance Administration, Federal Grants
129 21
Aid to Dependent Children Administration, Federal Grants
133 36
$137,503 25
Reserve Account
$740 60
Water Account
15,346 41
John H. Pierce Fund
3,102 20
81
REPORT OF STATE AUDITOR
THE COMMONWEALTH OF MASSACHUSETTS Department of Corporations and Taxation Division of Accounts
May 14, 1941.
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 period from December 21, 1937, to February 24, 1941, 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.
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 period from December 21, 1937, the date of the previous examination, to February 24, 1941, the following report being submitted thereon :
General ledger accounts were compiled and the appro- priation accounts were analyzed and checked to the amounts voted by the Town as listed from the Town Clerk's record of Town Meetings, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the Town on February 24, 1941. This balance sheet indicates that the financial condition of the Town is excellent.
82
TOWN OF LINCOLN
Abatements of old age assistance taxes and an overlay deficit of the levy of 1939, as appearing on the balance sheet, should be provided for by the Assessors in accordance with the provisions of Section 23, Chapter 59, General Laws.
The books and accounts of the Town Treasurer were examined and checked in detail. The recorded receipts were compared with the records in the departments collecting money for the Town and with the other sources from which money was paid into the Town Treasury. The payments were checked to the approved orders on file, the cash book footings were verified, and the cash balance on February 24, 1941, was proved by reconciliation of the bank balances with statements furnished by the bank of deposit.
The recorded payments on account of maturing debt and interest were proved with the amounts falling due and with the cancelled securities on file.
The savings bank books and securities representing the investments of the trust funds in the custody of the Town Treasurer and the Commissioners of Trust Funds were examined and listed. The income was proved and the trans- fers to the Town and to the Library Treasurer were verified.
The books and accounts of the Library Treasurer were examined and checked in detail. The recorded receipts and expenditures were verified, and the cash balance on April 7, 1941, was proved.
The tax titles taken by the Town for unpaid taxes were examined and the amounts added to the tax title account were compared with the Collector's records. The reported redemptions were checked with the receipts as recorded on the Treasurer's cash book, the foreclosures and disclaimers were verified, and the tax titles on hand were listed, proved, and checked with the records in the Registry of Deeds.
The books and accounts of the Collector of Taxes were examined and checked. The poll, property, and motor vehicle excise taxes, and water accounts receivable out- standing according to the previous examination were audited, and all subsequent commitments were checked to the Warrants for their collection. The payments to the Treasurer were checked to the Treasurer's cash book, the recorded abate- ments and discounts were compared with the records in the
83
REPORT OF STATE AUDITOR
departments authorized to grant such credits, and the out- standing accounts were listed and proved.
Verification of the outstanding accounts was made by sending notices to a number of persons whose names appeared on the books as owing money to the Town, the replies re- ceived thereto indicating that the accounts, as listed, are correct.
The receipts of the Town Clerk for dog and sporting licenses were checked with the records of licenses issued, and the payments to the Division of Fisheries and Game and to the Town Treasurer were verified.
It was noted that the proceeds from the sale of cemetery lots and graves are deposited in a savings bank and that the income earned is added to this fund. A separate account should be kept of the money received from the sale of cemetery lots and graves which may be appropriated by the Town for the purposes stated in Section 15, Chapter 114, General Laws, but interest accuring on such funds deposited in a savings bank should be withdrawn and credited to the esti- mated receipts account.
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