USA > Massachusetts > Middlesex County > Lincoln > Town Report on Lincoln 1951-1955 > Part 13
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Voted: That the Town By-laws be amended by striking out Section 8 of Article 4 and substituting therefor the
22
TOWN GOVERNMENT
following Section 8 of Article 4: No Town Officer, Board, Department or Committee having the matter in charge shall (1) execute any contract involving an estimated expenditure of $1,000, or more for labor, equipment, ma- terials or supplies, or any combination of same, or (2) otherwise purchase from a single supplier at one time any property having an estimated aggregate value of $1,000 or more, without either inviting proposals there- for from two or more reliable parties regularly engaged in performing similar contracts and supplying similar requirements ; or as an alternative to the foregoing pro- cedure inviting proposals by public advertisement pub- lished in Middlesex or Suffolk County inviting bids there- for, reserving the right to reject any and all proposals. If the first method is used but no proposals are received, the second method shall be used. No contract nor bid shall be split, separated or divided, for the purpose of avoiding this By-law by reducing the amount below $1,000. This Section shall not apply to purchase of ma- terials in connection with work to be performed under Chapters 81 or 90 under specifications of, and at prices established by the State Department of Public Works. Boston, Mass., October 9th, 1952.
The foregoing by-law is hereby approved.
FRANCIS R. KELLY, Attorney General
Meeting adjourned at 10:25 P.M.
WILLIAM H. DAVIS, Town Clerk
23
TOWN MEETINGS
Special Town Meeting Monday, November 10th, 1952
Pursuant to a Warrant duly served the Meeting was called to order by the Moderator at 7:30 o'clock P.M., the return of the Warrant was read and the various Articles acted upon as follows :
Article 1. To see if the Town will vote to appropriate funds for the removal of elm trees which are affected with the Dutch Elm Disease, on the public ways and on private property, or take any action relative thereto.
Voted: That the Town appropriate the sum of $2,000.00 for removal of elm trees designated by the tree warden as being infected with the Dutch Elm Disease on the pub- lic ways and on private property subject to the case of trees on private property to receipt by the Selectmen of releases and agreements in form approved by them, said sum to be taken from Free Cash.
Article 2. To see if the Town will vote to appropriate additional funds for Aid to the Disabled or take any action relative thereto.
Voted: That the Town appropriate the sum of $2,500.00 for Aid to the Disabled, said sum to be taken from Free Cash.
Article 3. To see if the Town will vote to appropriate a sum for the adminstration of Aid to the Disabled or take any action relative thereto.
Voted: That the Town appropriate the sum of $10.00 for administration of Aid to the Disabled, said sum to be taken from Free Cash.
Article 4. To see if the Town will accept as a public way, the private road known as Willarch Road, as shown on a plan recorded with South Middlesex Registry of
24
TOWN GOVERNMENT
Deeds, Plan book 7558, plan 291 and approved by the Planning Board of the Town of Lincoln May 27, 1951.
Voted: That subject to the receipt of a deed and ease- ment in form satisfactory to the Selectmen, the Town accept as a public way the private road known as Willarch Road as shown on a plan approved by the Planning Board May 29, 1951 and recorded in the South Middlesex Dis- trict Registry of Deeds Plan Book 7558, Plan 291.
Article 5. To see if the Town will vote to appoint a Committee to make plans for the observance of the 200th anniversary of the Town's incorporation, or take any action relative thereto.
Voted: That the Moderator appoint a committee of five which together with the Selectmen now in office shall constitute a committee of eight to prepare preliminary plans for the observance of the 200th anniversary of the Town, said Committee to report at the Annual Town Meeting in March 1953.
Voted to adjourn at 7:55 P.M.
WILLIAM H. DAVIS, Town Clerk
25
TOWN MEETINGS
Law Relating to Route 2
Note: Article 15 of the March 1951 Town Meeting in- structed the Selectmen to support a statute like the fol- lowing, which became law on June 4, 1952.
The Commonwealth of Massachusetts Office of the Secretary State House, Boston 33 Edward J. Cronin, Secretary of the Commonwealth
June 10, 1952
I hereby certify the Attached to be a True Photo- static Copy.
Witness the Great Seal of the
Commonwealth
Edward J. Cronin,
· Secretary of the Commonwealth
CHAPTER 402
The Commonwealth of Massachusetts
In the Year One Thousand Nine Hundred and Fifty-two. AN ACT Restricting the use of lands abutting the high- way known as Route 2 in the towns of Lincoln and Concord.
Be it enacted by the Senate and House of Represent- atives in General Court assembled, and by the authority of the same, as follows: Section 1. For the purpose of promoting the health, safety, convenience and welfare of the inhabitants of the Commonwealth, the use of the
26
TOWN GOVERNMENT
land in the Towns of Lincoln and Concord abutting the highway now known as Route 2, and extending back for two hundred feet from either side line of said highway, is hereby restricted to such uses as are lawfully permitted therein under the respective zoning by-laws of said towns in effect immediately prior to the effective date of this act, such uses, however, to be subject to the restrictions of said by-laws. The restrictions in such by-laws in respect to the area of lots, frontage, the height and bulk of buildings, the set-back from the way fronted upon, and the width of side yards and rear yards in force immediate- ly prior to the effective date of this act, so far as applic- able to the land to which this act relates, shall remain in full force and effect. Section 2. This act shall become effective upon its acceptance at annual town elections held in the towns of Lincoln and Concord prior to April thirtieth, nineteen hundred and fifty-four.
June 4, 1952
27
ELECTIONS
Annual Town Election
Saturday, March 8, 1952
In accordance with Article 1 of the Warrant for the Annual Town Meeting, the meeting was called to order by the Moderator, the Ballot box was inspected, the following Ballot Clerks duly sworn: Helena A. Dee, Helen M. Dougherty, Bertha V. Bowles, Manley B. Boyce, William O. Causer and D. Everett Sherman, Jr., and the Polls declared open at 12 o'clock Noon. Total number of Ballots cast 683 with the following result:
Town Clerk (| Year)
William H. Davis. ...... ......
645
Scattering
1
Blanks
37
Selectman (3 Years)
John O. Wilson. ......... 592
Scattering
3
Blanks
88
Assessor (3 Years)
William C. Holmes
280
G. Arnold Wiley 360
Blanks 43
Treasurer (| Year)
Frederick B. Taylor.
621
Scattering
1
Blanks
61
Auditor (1 Year)
Pearson Hunt.
579
Scattering
3
Blanks
101
28
TOWN GOVERNMENT
School Committee (3 Years)
Ernest P. Neumann 405
David F. Rogers 260
Blanks 18
Water Commissioner (3 Years)
Henry Warner. ......... 557
Scattering
3
Blanks
123
Board of Health (3 Years)
Gordon A. Donaldson
619
Blanks
64
Tree Warden (| Year)
John Cook 106
Edward B. Cunningham. 181
Daniel A. MacInnis. 384
Blanks
12
Commissioner of Trust Funds (3 Years)
Clement C. Sawtell
604
Blanks
79
Trustee of Bemis Fund (3 Years)
Christopher W. Hurd. ........ 603
Scattering
1
Blanks
79
Cemetery Commissioner
James B. Billings 403
Edward B. Cunningham
258
Blanks
22
Planning Board (5 Years)
Arthur T. Howard.
597
Scattering
1
Blanks
85
Director of DeCordova Museum and Park (4 Years) John Q. Adams 607
Blanks
$76
29
ELECTIONS
Presidential Primary April 29th, 1952
Warrant
The Commonwealth of Massachusetts Middlesex, ss.
To either of the constables of the Town of Lincoln, Greeting:
In the name of the Commonwealth you are hereby required to notify and warn the inhabitants of said town who are qualified to vote in Primaries to meet in Town House, Tuesday, the twenty-ninth day of April, 1952, at 12 o'clock noon, for the following purposes:
To bring in their votes to the Primary Officers for the Election of Candidates of Political Parties for the follow- ing offices :
10 Delegates at Large to the National Convention of the Republican Party.
10 Alternate Delegates at Large to the National Conven- tion of the Republican Party.
16 Delegates at Large to the National Convention of the Democratic Party.
16 Alternate Delegates at Large to the National Conven- tion of the Democratic Party.
2 District Delegates to the National Convention of the Republican Party. 5th Congressional District.
2 Alternate District Delegates to the National Conven- tion of the Republican Party. 5th Congressional Dis- trict.
4 District Delegates to the National Convention of the Democratic Party. 5th Congressional District.
4 Alternate District Delegates to the National Conven- tion of the Democratic Party. 5th Congressional Dis- trict.
30
TOWN GOVERNMENT
District Members of State Committee-(One man and One Woman) for each political party for the 5th Mid- dlesex Senatorial District.
20 Members of the Republican Town Committee.
10 Members of the Democratic Town Committee.
Presidential Preference.
The polls will be open from 12 o'clock noon to seven P.M.
Hereof fail not and make return of this warrant with your doings thereon at the time and place of said meeting.
Given under our hands this seventh day of April, A.D., 1952.
EDMUND W. GILES, J. O. WILSON, HENRY DeC. WARD Selectmen of Lincoln.
On the reverse of the Warrant is the following: April 18, 1952, I have served this Warrant by posting attested copies at both Post Offices and the Town Hall, seven days before the date of said Meeting.
LEO J. ALGEO, Constable
In acordance with the above Warrant the Polls were declared open at 12 o'clock Noon by Mr. John O. Wilson, previously the ballot box had been inspected and the following Ballot Clerks duly sworn: Helena A. Dee, Helen Dougherty, Bertha V. Bowles, Manley B. Boyce, William 0. Causer, and Howard Snelling. The Polls were declared closed at 7 P.M. by Mr. John O. Wilson. Total vote 651, Republican 618, Democrat 33.
REPUBLICAN Delegates
Leverett Saltonstall 510
Henry Cabot Lodge, Jr.
506
Joseph William Martin, Jr. 449
Sinclair Weeks 465
31
ELECTIONS
Katherine G. Howard ..... 447
Daniel Tyler, Jr.
447
Robert S. Bradford 480
Richard I. Furbush.
460
Charles Gibbons
416
Clarence A. Barnes
415
Blanks
1,585
Alternate Delegates
Carroll L. Meins. 435
Maxwell M. Rabb 434
Basel Brewer 404
John A. Volpe
432
Julia B. Kirlin.
432
Esther W. Wheeler. 430
Louis Van N. Washburn 434
Robert C. Cochrane, Jr.
426
Jean L. Olmsted.
400
George W. Schryner
402
Blanks
1,951
District Delegates 5th District
Harris S. Richardson
407
Otis M. Whitney
425
Blanks
404
Alternate Delegates
Paul R. Achin. 393
Muriel S. Barnes
392
Blanks
451
Group Delegates Group 2
Ralph H. Bonnell
65
Robert H. W. Welch, Jr.
64
Blanks
1,107
Alternate Delegates
Edward J. DeSauliner, Jr. ..... 60
Edith G. Gallant .. 59
Blanks 1,117
32
TOWN GOVERNMENT
State Committee Man
Ernest C. Graves 148
Herbert C. Harting
89
John J. McCarthy, Jr.
191
Blanks
190
State Committee Woman
Marianne Harcourt.
39
Eleanor A. Pallotta
462
Blanks
117
Town Committee
Anthony Faunce 465
Eleanor A. Pallotta
494
Robert W. Scott
474
Arthur T. Howard
473
Pauline K. Rice
469
William H. Davis
507
Gladys de Y. Herman
479
Alan McClennen
484
Robert H. Thorson.
463
Kenneth W. Bergen
486
D. Everett Sherman, Jr.
480
Walter E. Lovejoy
460
William L. Grinnell
468
Laura Thiessen
461
Charles K. Fitts.
489
Eveleth R. Todd
506
Chester Jones.
70
James DeNormandie
77
John White
88
Elliott Grabill
20
Leonard Rooney
72
John Tew
72
Scattering
10
Blanks
3,814
Presidential Preference
Eisenhower
475
Taft
93
W. O. Douglass.
1
Stassen
1
Warren
3
MacArthur
2
Scattering
1
Blanks
42
33
ELECTIONS
DEMOCRATIC Delegates Group
Paul A. Dever. 17
John W. McCormack.
18
Maurice J. Tobin
18
John B. Hynes ..
18
William J. Foley.
18
Henry Brides.
14
J. William Belanger
17
James M. Curley.
16
Margaret M. O'Riordan
19
Thomas P. O'Neill, Jr.
14
John C. Carr
16
John E. Powers
16
Daniel E. Brunton.
14
Mary DePasquale Murray
15
Charles I. Taylor.
14
John W. Codaire, Jr.
14
Alternate Delegates
Edward A. Pecce
15
J. Henry Goguen.
13
Peter J. Levanti.
15
James Leo O'Connor.
14
Stanislaws G. Wondoloski
14
Edward F. Doolan
15
Salvatore Cametio
15
Paul F. Smith.
13
Charles Collatos.
14
Elizabeth A. Stanton
15
Louis H. Glaser
13
Helen J. Fay
13
Silas F. Taylor.
13
Francis H. Murray, Jr.
14
Thomas F. Graham.
13
Edith T. Wilcox
14
Blanks
305
District Delegates Group I
Daniel F. Moriarty
13
William C. Geary
12
Edward P. Gilgun.
12
Daniel D. O'Dea.
12
Blanks
83
34
TOWN GOVERNMENT
Delegates Group 2
Joseph W. Monohan, Jr.
1
James C. Menton. 2
John J. Curran
1
Leo F. Garvey.
1
Blanks
127
Alternate Delegates
John F. Finnerty.
1
Robert E. Mahoney.
2
John J. Sheehan
1
James A. Coffey
1
Blanks
127
Delegates Not Grouped
Thomas J. Corbett.
0
Cornelius F. Cronin
0
James A. Cullen
0
Mary Maloney Lynch
0
Clara A. Gannon ...
0
Blanks
132
Alternate Delegates Not Grouped
Helen M. Fitzgerald Cullen
0
Thomas H. McFadden ..
0
Blanks
66
State Committee Man
Martin J. Hansberry ....... 14
Thomas F. Tracey
3
Blanks
16
State Committee Woman
Alice D. Sullivan
. 16
Blanks
17
Town Committee
H. A. Doherty
6
Allen Dougherty
1
Thomas Carney
7
Edward Cunningham
7
Dennis Dougherty
7
A. J. Dougherty.
9
Hope Hunt 2
35
ELECTIONS
Marion Billings
....... 7
Helen Dougherty.
8
Scattering
4
Blanks
271
Presidential Preference
Douglas
7
Harriman
1
Barkeley
1
Kefauver
4
Lodge
1
Eisenhower
3
Stevenson
3
Truman
1
Blanks
12
WILLIAM H. DAVIS, Town Clerk
State Primary September 16th, 1952
Pursuant to a Warrant duly served, the Meeting was called to order at 12 o'clock Noon by Mr. John O. Wilson, previously the ballot box was inspected, the following Ballot Clerks duly sworn: Helena A. Dee, Helen M. Dougherty, Elizabeth J. Snelling, William O. Causer, Manley B. Boyce, and D. Everett Sherman Jr., the Polls were declared closed at 7 o'clock P.M. by Mr. Edmund W. Giles with the following results: Total number of Ballots cast 563, Republican 526, Democratic 37. Total number of Rent Control Ballots cast 563.
REPUBLICAN
Governor
Christian A. Herter
500
Blanks
23
Lieutenant Governor
Sumner G. Whittier
494
Blanks
32
Secretary
Beatrice Hancock Mullaney
475
Scattering
1
Blanks 50
36
TOWN GOVERNMENT
Treasurer
Fred J. Burrell
79
Roy Charles Papalia
430
Blanks
17
Auditor
David J. Mintz
472
Blanks
54
Attorney General
George Fingold
491
Blanks
35
Senator in Congress
Henry Cabot Lodge Jr.
501
Blanks
25
Congressman 5th District
Edith Nourse Rogers
488
Scattering
3
Blanks
35
Councillor 3rd District
Otis M. Whitney
492
Scattering
1
Blanks
33
Senator
Richard I. Furbush
491
5th Middlesex District
Blanks
35
Representative in
Howard S. Russell
490
General Court
Blanks
36
Clerk of Courts
Charles T. Hughes
371
Middlesex County
Charles E. Jellison
67
John F. Lombard
52
Blanks
36
Register of Deeds
William B. Bailey
128
Middlesex Southern
Arthur L. Harris
250
District
Arlyn F. Hassett
19
Harold I. Hunt
46
Arthur S. Scipione
23
Blanks
60
County Commissioners (2) William G. Andrew
298
H. Herbert Applin
203
L. Johnson Callas
18
Walter Francis Chapman
17
Edward F. Convery
2
Albert L. Daigle
1
S. H. Harding
20
Patrick J. Jennings
11
John W. Justice
3
Thomas P. Lane
8
Harold E. Lawson
266
Robert L. MacGregory
8
W. Edward Magiera
0
Herbert Kenneth Noble
30
Maurice L. Spaulding
18
37
Ellis Sutcliffe
11
D. Paul Wormwood
7
Blanks
131
YES
156
NO 385
Blanks
22
DEMOCRATIC
Governor
Paul A. Dever
18
Blanks
19
Charles Jeff Sullivan
11
Thomas B. Brennan
4
Edward C. Carroll
1
Thomas J. Kurey
2
C. Gerald Lucey
7
Joseph L. Murphy
3
Blanks
9
Secretary
Edward J. Cronin
23
Blanks 14
2
Cornelius P. Cronin®
6
James E. V. Donelan
1
Foster Furcolo
15
John F. Kennedy
6
Jeremiah J. Murphy Jr.
1
Alexander Francis Sullivan
0
Blanks
Auditor
Thomas J. Buckley
24
Blanks
13
Attorney General
Francis E. Kelly .. :
7
Robert T. Capeless
16
George Leary
7
John V. Moran
4
Blanks
3
Senator in Congress
John F. Kennedy
27
Blanks 10
Congressman 5th District
Helen M. Fitzgerald Cullen
18
Blanks
19
Councillor 3rd District
Daniel T. Carey
4
Joseph P. Duca
3
Donald B. Falvey Jr.
11
Edmund F. Haverty
4
Thomas C. Quinn
2
Blanks
13
Senator
Charles A. Whalen
19
5th Middlesex District
Blanks
18
ELECTIONS
RENT CONTROL
Lieutenant Governor
Treasurer
William R. Conley
38
TOWN GOVERNMENT
Representative in General Court Clerk of Courts Middlesex County
Register of Deeds Middlesex Southern District
P. Joseph Murphy Blanks
20
17
Joseph V. Carroll
1
Edward J. Crane
3
John F. Ferrick
4
Frederick T. McDermott
4
Clement Gregory McDonough
2
Edward J. Sullivan
7
John F. Sullivan Blanks
15
James G. Bagley
3
George H. Boyle Jr.
0
William P. Crowley
2
James F. Fitzgerald
11
Thomas A. Hagerty
0
Clarence E. Lord
0
Paul V. Shaughnessy
9
Blanks
12
County Commissioners (2) James A. Cullen
13
Patrick J. Brennan
4
Henry F. Buckley
0
James H. Burns
2
Theodore Campo
1
James M. Cook
1
Benjamin Watkins Corey
5
Edward J. Coughlin
1
Charles Cullinane
1
James W. Donahue
3
Emile A. Dumas
3
Vincent A. Errichetti
0
Eugene X. Giroux
1
Gordon F. Hughes
2
Andrew V. Kelleher
4
Francis R. King
1
John L. Mallett
0
Gertrude S. McManus
7
John F. Mullin
0
Charles Joseph Murphy
1
William H. Murphy
0
Francis H. Murray Jr.
1
Andrew J. Rogers
1
Edward H. Sullivan
1
Blanks
21
WILLIAM H. DAVIS, Town Clerk
1
39
ELECTIONS
State Election November 4th, 1952
Pursuant to a Warrant duly served the Polls were declared open at 7 o'clock A. M. by Mr. John O. Wilson, Warden. Previously the ballot box was in- spected and Elizabeth J. Snelling and Helena A. Dee duly sworn as Ballot Clerks. At 8 o'clock A.M. the following Ballot Clerks were duly sworn: Helen M. Dougherty, Manley B. Boyce, D. Everett Sherman Jr. and William O. Causer. At 1 o'clock the following were duly sworn as Ballot Clerks: Marion B. Billings, Mar- garet M. Algeo, Sadie Sherman and Bertha V. Bowles. Mr. Henry De C. Ward took over the duties of Warden, followed by Mr. Edmund W. Giles at 5:15 P.M. The Polls were declared closed by the latter at 8 o'clock P.M. Total vote 1,432.
STATE ELECTION
Electors of President and Vice President
Eisenhower and Nixon - Republican 1079
Hallinan and Bass - Peace Progressive 3
Hamblem and Holtwick - Prohibition. 0
Hass and Emery - Socialist Labor. 1
Stevenson and Sparkman - Democratic. 335
· Blanks 14
Governor
Paul A. Dever - Democratic. 315
Christian A. Herter - Republican
1089
Lawrence Gilfedder - Socialist Labor:
1
Florence H. Luscomb - Peace Progressive. 5
Guy S. Williams - Prohibition.
0
Blanks 22
Lieutenant Governor
Charles F. Jeff Sullivan - Democratic ................ ...... 272
Sumner G. Whittier - Republican .. 1113
William R. Ferry - Prohibition.
3
Francis A. Votano - Socialist Labor :
Blanks 41
40
TOWN GOVERNMENT
Secretary
Edward J. Cronin - Democratic. 295
Beatrice Hancock Mullaney - Republican. 1072
Alice M. Ferry - Prohibition 6
Fred M. Ingersoll - Socialist Labor. 3
Blanks
56
Treasurer
Foster Furcolo - Democratic 277
Roy Charles Papalia - Republican 1100
Henning A. Blomen - Socialist Labor
3
Harold J. Ireland - Prohibition. 1
Blanks 51
Auditor
Thomas J. Buckley - Democratic. 339
David J. Mintz - Republican
1033
Anthony Martin - Socialist Labor
1
Robert A. Simmons - Prohibition 2
Blanks
57
Attorney General
Francis E. Kelly - Democratic .. ..... ..... 188
George Fingold - Republican
1197
Arthur W. Blomen - Socialist Labor.
1
Howard B. Rand - Prohibition
3
Blanks
43
Senator in Congress 5th District
Henry Cabot Lodge, Jr. - Republican. 1049
John F. Kennedy - Democratic. 360
Thelma Ingersoll - Socialist Labor
1
Mark R. Shaw - Prohibition 2
Blanks 20
Congressman 5th District
Edith Nourse Rogers - Republican ..........
........ 1132
Helen M. Fitzgerald Cullen - Democratic. 225
Miriam S. Hall - Prohibition 9
Blanks
66
Councillor 3rd District
Otis M. Whitney - Republican. 1191
Thomas C. Quinn - Democratic 194
Blanks
47
41
ELECTIONS
Senator 5th Middlesex District
Richard I. Furbush - Republican 1144
Charles A. Whalen - Democratic. 238
Blanks 50
Representative in General Court 10th Middlesex District
Howard S. Russell - Republican. ............ 1114
P. Joseph Murphy - Democratic. 270
Blanks
48
Clerk of Courts Middlesex County
Charles T. Hughes - Republican .. ...... 1100
Edward J. Sullivan - Democratic .. 26
63
Register of Deeds Middlesex Southern District
William B. Bailey - Republican .... ............. 1062
James F. Fitzgerald - Democratic .. 304
Scattering
1
Blanks
65
County Commissioners Middlesex County
William G. Andrew - Republican
1068
James A. Cullen - Democratic .. 261
H. Herbert Applin - Republican. 821
Patrick J. Brennan - Democratic 211
Blanks
503
QUESTION
A .........
Yes 234
No
994
Blanks
204
B
Yes
265
No
944
Blanks
223
C ...................
Yes
397
No
841
Blanks
194
.....
WILLIAM H. DAVIS, Town Clerk:
Blanks
42
TOWN GOVERNMENT
Licenses
Total number of Dog Licenses issued during the year 1952, 397; namely, 234 Male, 61 Female, 100 Spayed Female and 2 Kennel for which the sum of $913.60 has been paid to the Treasurer.
Sporting, etc., issued during the year 1952; Fishing 84, Hunting 56, Sporting 43, Minor Fishing 8, Female Fishing 16, Non Resident Special Fishing 2, Non Resident Hunting 1, Non Resident Military 2, Duplicate 3, for which the sum of $700.00 has been paid to the Division of Fisheries and Game.
WILLIAM H. DAVIS, Town Clerk
NOTE : For vital statistics (births, marriages, and deaths see Appendix.)
Finance
Report of State and Town Auditors
The work of the State Auditor in 1952 consisted, a: usual, of a thorough check of the Town's financial rec- ords for the preceding year, 1951, and the preparation of a statement of the Town's financial condition at the beginning of the year 1952. The Town Auditor par- ticipated in this work as an observer for part of the time that the records were being examined in Lincolr, and the trust fund securities were being examined in Boston.
The statutes provide that the "substance" of the State Auditor's report be published. In the Town Auditor's opinion, this substance is contained in the material re- produced below, consisting of a portion of the text, writ- ten by the State Auditor, and the Balance Sheet of the Town, prepared by the State Auditor but condensed by the Town Auditor. This shows the Town's condition at the beginning of 1952.
The State Auditor's report contains many details which are not reproduced below because the differences be- tween these details and those reported by Town officia s are, in the Town Auditor's opinion, of minor importance The detailed tables are available for public inspection at the Selectmen's office.
44
FINANCE
Last year it was pointed out that the Town could look forward to an increase in its Surplus Revenue (or "free cash") when the State of Massachusetts paid accrued installments of financial aid for the building constructed in 1948. These payments had not been received by De- cember 31, 1952, so five annual installments will be due in 1953. The total sum so due is estimated at about $23,000. This does not appear on the Balance Sheet.
PEARSON HUNT, Town Auditor
January 15, 1953.
Mr. Francis X. Lang 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 end- ing December 31, 1951, and report thereon as follows:
The records of charges against appropriations as kept by the Board of Selectmen were analyzed and checked with the Town Clerk's records of appropriations and loan authorizations voted by the Town meetings and with the transfers authorized from the reserve fund by the Finance Committee. Ledger accounts were com- piled, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the Town on December 31, 1951.
The books and accounts of the Town treasurer were examined and checked in detail.
The cash book additions were verified, and the cash balance on February 11, 1952, was proved by recon- ciliation of the bank balances with statements furnished
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AUDITORS
by the banks of deposit, by examination of the savings bank books and United States Treasury bills, and by actual count of the cash in the office.
The payments made for maturing debt and interest were verified by comparison with the cancelled securities and coupons on file and with the amounts falling due.
The income, disbursements, and all other trust fund transactions were verified, and the cash balances were proved by reconciliation with statements furnished by the banks in which these funds are deposited.
The books and accounts of the tax collector were ex- amined and checked.
The records of departmental and water accounts re- ceivable were examined and checked.
The outstanding tax, excise, departmental, and water accounts were verified by mailing notices to a number of persons whose names appeared on the books as owing money to the Town, and the replies received thereto in- dicating that the accounts, as listed, are correct.
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