USA > Massachusetts > Middlesex County > Lincoln > Town Report on Lincoln 1956-1959 > Part 59
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Recreation Committee
(The Finance Committee approves this appropriation and recommends that the sum be taken from Free Cash. )
ARTICLE 23. To determine whether the Town will vote to accept the provisions of Sections 42, 43 and 44 of Chapter 48 of the Massachusetts General Laws pertaining to the establishment of a fire department.
Selectmen
ARTICLE 24. To determine whether the Town will vote to raise and appropriate the sum of $12,000.00 to purchase a new fire engine for the Fire Department, or take any other action relative thereto.
Selectmen
(The Finance Committee approves this appropriation and recommends that the sum be raised by taxation.)
ARTICLE 25. To determine whether the Town will vote to request the Trustees under the Will of Julian deCordova to pay over to the DeCordova and Dana Museum and Park one hundred per cent (100%) of the B Trust net income for the year 1960, or take any other action relative thereto. DeCordova and Dana Museum and Park Directors
227
WARRANT
ARTICLE 26. To determine whether the Town will vote to raise and appropriate the sum of $900.00, or any other sum, for the purpose of providing adequate drainage for the Hartwell School Site along the course of the brook from Ballfield Road to Lincoln Road, or take any other action relative thereto.
Selectmen and School Committee
( The Finance Committee approves this appropriation and recommends that the sum be raised by taxation.)
ARTICLE 27. To determine whether the Town will vote to rescind the remaining unissued balance of the Water Main Loan authorized by vote of the Town under Article 26 of the Annual Town Meeting, March 17, 1958, said balance being $5,000.00.
Water Commissioners
(The Finance Committee approves the action contemplated under this article.)
ARTICLE 28. To determine whether the Town will adopt the rules and regulations of the Cemetery Commissioners as printed in their report, or take any other action rela- tive thereto.
Cemetery Commissioners
ARTICLE 29. To determine whether the Town will vote to rescind the vote of the Town under Article 19 of the March 16, 1959, Town Meeting, or take any other action relative thereto.
Water Commissioners
Hereof fail not and make due return of this Warrant with your doings thereon to the Town Clerk, at or before the time for the meeting aforesaid. Given under our hands this 15th day of February in the year of our Lord one thousand nine hundred and sixty.
Charles K. Fitts Elliott V. Grabill Warren F. Flint
Selectmen of Lincoln
228
THE CONCORD PRESS - CONCORD, MASS.
TOWN OF LINCOLN
Financial Section of the 1959 Town Report
Charities 1.6%
Cemeteries 0.3%
Library 1.9%
Reserve 1.0%
Schools 57.8%
General . Govt. 3.4%
Recreation 0. 6%
Unclassified 3.0%
Health & Sanitation 1.6%
Protection of Persons & Property 8.7%
Highways 8.7%
Debt Service
11. 4%
TOWN OF LINCOLN
REPORT OF THE FINANCE COMMITTEE 1959
LINCOLN FINANCE COMMITTEE
Report with Recommended Budget for 1960
The Finance Committee Report and its recommended Budget for 1960 is being published in the "Financial Section to the 1959 Town Report". The Section also carries the report of the Long-Term Capital Expenditures Committee which is a useful background for current as well as long-term considerations.
We recommend the adoption of the several appropria- tions for General Purposes in 1960 itemized in the Finan- cial Supplement mentioned above which total $1,040,436, and compare with actual expenditures for the same General Purposes last year of $882,593. This is an increase of $157, 843, or 17.8 per cent. However, the 1960 budget is only $130,176, or 14.3 per cent, above what was actually appropriated last year.
We recommend adoption of a budget for the Water De- partment consisting of the several appropriations also shown in detail in the Financial Section and totalling $47,947. This compares with 1959 actual expenditures of $42,715.
In accordance with the new By-Laws, hearings are being held on the proposed Budget. The hearing on the Elementary School Budget was a joint hearing with the School Committee. The remainder of the Budget is to be separately presented.
Our Committee believes that a realistic estimate of the cost of Education in Lincoln should include the items in our proposed Budget for Elementary Schools, Regional High School, Library and the bond service for and insurance on their several properties. This cost for 1960 we estimate at $738,000, which is 72 per cent of the total 1960 Budget and accounts for the same percentage of the total increase of $157,843 in the total budget for 1960. The remaining 28 per cent of the increase is spread over all the other operating departments and amounts to $44,647. We estimate that salaries and wages account for 57.5 per cent of the total Budget excluding bond service.
1
The second largest departmental recommendation is $90,265, for Protection of Persons and Property, which is one-eighth of the cost for Education. The Highway De- partment is next with our recommendation of $90,199, which is $66.00 less than for Protection.
During the period 1953 through 1959 total appropria- tions rose 132 per cent from the $433,300 appropriated in 1953. The tax rate went up 73 per cent from $48.00 to $83.00. During the same period, the portion of the gross appropriations that had to be raised from local property taxes varied from 66.4 per cent in 1953 to the high of 70.4 per cent in 1959. The rise has been steady during the last three years of the period.
The various departments returned to the Treasury a total of $34,087 of unexpended appropriations. The following is the list of all that exceeded $1,000.00.
Fire Department Expense $1,522.
Schools, Administration & Clerical 3,237.
Schools, Instruction, Salaries 6,084.
Schools, Expense 5,503.
School Bldg. Expense
1,601.
Property Insurance 1,282.
Our Committee used a total of $4,541 out of the $10, 000 appropriated for it to use for emergencies and un- foreseen requirements. The list follows :
Town Office $ 100.00
Planning Board - Out of State
50.00
Tree & Moth Department.
1,000.00
Civil Defense 285.00
Board of Health - Garbage
79.93
Highway - Wages
1,747.26
Highways, Chapter 718
99.67
Highway Equipment - Maintenance
300.00
Recreation 89.40
Water Dept. - Wages
366.06
School Bonds, Expense
423.89
The Commonwealth has certified "Free Cash" as of January 1, 1960 to be $124,809.65. It is computed by subtracting from General Surplus the uncollected taxes at the year end. The following table compares the com- putations for 1959 and 1960:
2
-
1959 Jan. 1
1960
Jan. 1
Increase
General Surplus
$131,622.93
$141,605.25
$9,982.32
Uncollected Taxes
14,059.01
16,795,60
2,735.59
$117,563.92
$124,809.65
$7,246.73
If the 1960 assessed valuation of the Town turns out to be $150,000 greater than last year, bringing the total to $8, 450,000, every $8, 450 which the town meeting appro- priates will be reflected to the extent of one dollar in the ultimate tax rate.
As a result of action taken at the Special Town Meeting on December 14th, there will have to be added, in computing the 1960 tax rate, the $6,700 appropriated out of taxation by its votes.
It appears that construction of a new Elementary School will have to be begun in about three years and we assume we will want to obtain State Aid for it as an ap- proved program. In order to take advantage of Chapter 591 of the Acts of the 1959 Massachusetts Legislature which took effect December last, we recommend and have sponsored an article in the Warrant to provide that the Town appropriate to the Stabilization Fund from "Free Cash" this year the sum of $25,000, and continue the practice until the approved new construction is undertaken.
This legislation provides that at any time after December 13, 1959, whenever the State School Building Assistance Commission approves construction aid for any school, the Commonwealth not only will match any sum of $75, 000 or more which the Town by a two-thirds vote at an annual Meeting withdraws from its Stabilization Fund for the approved construction, but also will make the matching payment in the year the construction is begun. Cities can also participate. This does not increase the total aid but does save the interest for 20 years on the amount of the matching funds. If the borrowing rate is 3.75%, the saving for each $100,000 of matching funds would be $39,375.
We make no further comment at this date for the use of "free cash" other than the above and the notes to the Budget, but will present appropriate motions at the meeting.
3
Our comments on special articles involving the appro- priation of money will be printed in the Town Report to the extent our position is clarified at the time the report goes to press. Otherwise, we will report directly to the annual meeting.
Respectfully submitted, FINANCE COMMITTEE
William N. Page Leonard C. Larrabee Paul L. Norton John B. Tew F. Winchester Denio, Chairman
4
SCHEDULE OF APPROPRIATIONS AND EXPENDITURES OF 1959 AND RECOMMENDATIONS FOR 1960
Appropriation 1959
Expenditures 1959
Recommendations 1960
GENERAL GOVERNMENT ($35,866 = 3.4%) (1959 - 3.05%)
EXECUTIVE
Selectmen
2. Salaries
$ 600.00
$ 600.00
$ 600.00
3. Expense
200.00
158.00
750.00
4. Out of State Travel
250.00
243.00
500.00
1,050.00
1,001.00
1,850.00
1
Executive Officer
5. SataTY Complication & Relever for Special low
Finance Committee
10. Expense
50.00
15.00
50.00
Town Office
15. Clerks, Salaries
4,300.00
4,300.00
8,403.00*
16. Expense
1,200.00
1,290.00 **
1,500.00
5,500.00
5,590.00
9,903.00
* Includes $1,000 to be taken from Water Dept. Treasury
Includes Reserve Transfer
Accounting Officer
20. Salary
3,479.00
3,479.00
3,513.00
21. Expense
260.00
259.00
300.00
3,739.00
3,738.00
3,813.00
Treasurer
30. Salary, Treas.
200.00
200.00
200.00
Asst.
Treas.
200.00
200.00
31. Expense
625.00
624.00
700.00
1,025.00
1,024.00
900.00
Collector
40. Salary
2,000.00
2,000.00
2,800.00*
41. Expense
600.00
502.00
650.00
2,600.00
2,502.00
3,450.00
* Includes $500.00 to be taken from Water Dept. Treasury
5
Appropriation 1959
Expenditures 1959
Recommendations 1960
Assessors
50. Salaries
$ 550.00
$ 550.00
$ 550.00
51. Clerk
1,075.00
1,074.00
52. Expense
800.00
790,00
800.00
2,425.00
2,414.00
1,350.00
Law
55. Legal
1,500.00
1,500.00
1,500.00
Town Clerk
60. Salary
450.00
450.00
450.00
61. Expense
50.00
47,00
75.00
500.00
497.00
525.00
Election & Registration
70. Registrars, Salaries
200.00
200.00
200.00
71. Tellers & checkers
100.00
66.00
350.00
72. Expense
650.00
607.00
650.00
950.00
873.00
1,200.00
Planning Board
80. Clerical salary
200.00
200.00
81. Expense
725.00
698.00
725.00
925.00
898.00
725.00
Consulting & Engineering
85. Consulting & Engineering
2,385.00
2,256.00
2,500.00
Town Hall
90. Custodian
1,500.00
1,288.00
1,500.00
91. Maintenance &
Expense
3,500.00
3,496.00
4,600.00
5,000.00
4,784.00
6,100.00
PROTECTION OF PERSONS AND PROPERTY ($90,265 = 8.7%) (1959 - 8.85%)
Police Department
100. Salaries
27,550.00
27,270.00
30,635.00
101. Expense
4,025.00
3,912.00
3,970.00
31,575.00
31,182.00
34,605.00
Fire Department
110. Salaries & Wages
10,100.00
9,140.00
10,100.00
111. Instruction & Training
500.00
445.00
500.00
112. Expense
4,250.00
2,727.00
4,350.00
113. Hydrant Service
3,495.00
3,495.00
3,495.00
18,345.00
15,807.00
18,445.00
6
Appropriation 1959
Expenditures 1959
Recommendations 1960
Fire & Police Bldg,
120. Custodian & Watch.
$ 3,750.00
$ 3,737.00
$ 3,750.00
121. Maintenance & Expense
2,300.00
2,177.00
2,950.00
122. Outside rentals
1,500.00
600,00
800.00
7,550.00
6,514.00
7,500.00
Communications
125. Wages
9,465.00
8,896.00
9,465.00
126. Expense
3,500.00
3,074,00
5,000.00
12,965.00
11,970.00
14,465.00
Tree Warden
130. Salary
200.00
200.00
200.00
131. Pruning & removal
3,500.00
3,580.00
3,500.00
132. Landscaping
500.00
409.00
750,00
4,200.00
4,189.00
4,450.00
Moth Department
140. Insect Control
1,500.00
2,499.00*
3,300.00
141. Dutch Elm Disease control & tree removal
2,000.00
1,984.00
2,000.00
142. Removal of Elm
Trees on private property 143. Poison ivy & brush control
2,000.00'
1,000.00
722.00
1,000,00
4,500.00
5,205.00
8,300.00
* Includes Reserve transfer
From free cash to be returned when collected
Civil Defense
150. Expense
400.00
Bal. from 1958 - $836.17
1,444.00*
400,00
400.00
1,444.00
400.00
Includes Reserve transfer
Inspectors of Buildings
170. Salaries
1,750.00
880.00
1,750.00
171. Expense
100.00
---
100,00
1,850.00
880.00
1,850.00
Board of Appeals
180. Expense
250.00
248.00
250.00
7
Appropriation 1959
Expenditures 1959
Recommendations 1960
HEALTH AND SANITATION ($16,810 - 1.6%) (1959 - 1.86%)
Board of Health
200. Salaries 201. Expense 202. Inspections services
$ 4,550.00
$ 3,725.00
$ 4,425.00
660.00
640.00
685.00
1,000.00
906.00
1,000.00
6,210.00
5,271.00
6,110.00
Sanitation
210. Garbage collections
4,500.00
4,580.00*
4,600.00*
* Includes transfer from Reserve
From free cash to be returned when col- lected
Pest Control
220. Mosquito control
6,000.00
6,000.00
6,000.00
Inspector of Animals
230. Salary
100.00
100.00
100.00
HIGHWAYS ( $90,199 = 8.7%) (1959 - 8.9%)
Highways
300. Salaries & wages
23,576.00
25,323.00*
28,000.00
302. Maintenance
20,300.00
20,072.00
20,000.00
303. Equipment
maintenance
6,000.00
6,004.00*
7,449.00
304. Snow & ice re-
moval & control
6,500.00
5,974.00
6,500.00
305. Street lights
6,750.00
6,739,00
7,000.00
63,126.00
64,112.00
68,949.00
* Includes transfer from Reserve
Highway Building
310. Maintenance & Expense 1,700.00
1,663.00
2,750.00
8
Appropriation 1959
Expenditures 1959
Recommendations 1960
Highways, Chapter 90
320. Maintenance $ 3,900.00
$ 3,899.00
$ 4,500.00*
* State & County share of $3,000 to be taken from free cash and re- turned when reimbursed
321. Construction 11,000.00
11,000.00
14,000.00*
* State & County share of $10,500 to be taken from free cash and re- turned when reimbursed
CHARITIES ($17,025 = 1.6%) (1959 - 2.09%)
Charities
400. Aid to Citizens
17,500.00
17,113.00
15,500.00
401. Administration, salary
850.00
850.00
925.00
402. Expense
100.00
82.00
100.00
403. Veterans' Services
500.00
500.00
18,950.00
18,045.00
17,025.00
EDUCATION ($601,361 = 57.8%) (1959 - 58.38%)
500. General Control
20,700.00
20,625.00
20,065.00
501. Out of State
300.00
673.00
540.00
502. Instruction
254,084.00
245,244.00
299,230.00
503. Operation
42,416.00
42,004.00
50,960.00
504. Maintenance
16,064.00
16,030.00
9,400.00
505. Auxiliary
Agencies
35,021.00
32,389.00
42,045.00
506. Outlay
5,190,00
4,569,00
9,150,00
373,775.00
361,534.00*
431,390.00 **
* Includes expendi- tures from Federal funds
Excludes expendi- tures from Federal funds
Regional High School 510. Regional School District 156,043.00
156,042.00 169,971.00
9
Appropriation 1959
Expenditures 1959
Recommendations
1960
EDUCATION - LIBRARY ($19,448 - 1.9%) (1959 - 1.65%)
Library
520. Salaries
$ 9,225.00
$ 8,908.00
$11,160.00
521. Books
2,000.00
2,000.00
3,500.00*
522. Expense
700.00
552.00
800.00
11,925.00
11,460.00
15,460.00
Includes $842.26 to be taken from County dog tax receipts
* $300.00 of Library Trust Funds Income received from Trustees to be applied at their request to this item
Library Building
530. Custodian, wages
1,250.00
921.00
1,248.00
531. Maintenance & Expense
3,050,00
2,648,00
2,740,00
4,300.00
3,569.00
3,988.00
RECREATION ($5,950 = 0.6%)
(1959
.50%)
Recreation
600. Salaries
1,975.00
1,900.00
2,875.00
601. Expense
720.00
809.00
1,275,00
2,695.00
2,709.00
4,150.00
Parks
610. Mowing
1,300.00
1,100.00
1,400.00
611. Labor
500.00
287.00
400,00
1,800.00
1,387.00
1,800.00
CEMETERIES
($3,570 - 0.3%) (1959 - . 40%)
Cemeteries
700. Salaries & Wages
225.00
210.00
200.00
701. Interments
600.00
318.00
600.00
702. Maintenance &
2,770,00
2,770,00
2,770,00
Expense
3,595.00
3,298.00
3,570.00
10
Appropriation 1959
Expenditures 1959
Recommendations 1960
TOWN DEBT SERVICE ( $118,575 - 11.4%) (1959 - 10.45%)
Town Debt Service
802. Fire & Police
Bldg. Bonds
5,000.00
5,000.00
5,000.00
803. Int. on Fire &
Police Bldg. Bonds
3,420.00
3,420.00
3,240.00
804.
Int. on Tax Notes
3,000.00
2,393.00
3,000.00*
805. School Bldg. Bonds
56,000.00
56,000.00
71,000.00
806. Int. on School
Bldg. Bonds
22,343.00
22,343.00
29,960.00
807. Library Bldg.
Bonds
5,000.00
5,000.00
5,000.00
808. Int. on Library Bldg. Bonds
1,500,00
1,500,00
1,375,00
96,263.00
95,656.00
118,575.00
* To be taken from free cash
UNCLASSIFIED ($31,367 = 3.0%) (1959 - 2.77%)
900. Middlesex County Pension Fund
3,804.00
3,803.00
4,817.00
901. Employee Ins. & Hosp. Fund
3,900.00
3,774.00
4,500.00
902. Property &
Indemnity Ins.
10,888.00
9,806.00
14,300.00
903. Dump rent & maintenance
4,500.00
4,052.00
4,500.00
904. Printing & dis-
tributing reports
2,000.00
1,961.00
2,500.00
905. Preservation of
Town records
750,00
25,092.00
23,196.00
31,367.00
RESERVE FUND ($10,000 = 1.0%) (1959 - 1.1%)
910. Reserve Fund
10,000.00
4,541.00
10,000.00*
TOTALS
$910,258.00
$882,593.00
$1,040,436.00
* $5000 to be taken from Overlay Surplus and $5000 from Free Cash, any unexpended balance in excess of $5000 to be returned to Overlay Surplus.
11
Appropriation 1959
Expenditures 1959
Recommendations 1960
WATER DEPARTMENT
950. Salaries,
Commissioners
Chairman
$ 75.00
$ 75.00
$ 75.00
2nd member
75.00
75.00
75.00
3rd member
75.00
75.00
75.00
951. Wages
11,500.00
11,866.00*
12,475.00
952. Expense
20,000.00
15,380,00
17,410,00
* Includes Reserve transfer
31,725.00
27,471.00
30,110.00
Pumping Station
953. Maintenance & Expense
5,000.00
2,894.00
5,750.00
Bond Service
955. Bonds
10,000.00
10,000.00
10,000.00
956. Interest
2,350.00
2,350.00
2,088.00
12,350.00
12,350.00
12,088.00
Items 950 to 956 inclusive to be taken from Water
Department Receipts
to the extent that
such receipts are available, the ex-
cess, if any, to be
taken from Water Dept. Surplus
TOTALS FOR WATER WORKS $49,075.00 $42,715.00
$47,948.00
NOTE : In the interest of clarity cents have been eliminated from 1959 appropriations and expenditures.
12
Table 1
Town of Lincoln - Proposed Program of Capital Expenditures, 1960-1969
DEPARTMENTAL
1960
1961 1962
1963
1964 1960-64
1965-69
GENERAL GOVERNMENT
Planning Board consultant
$500
-
$500
N. F.
Options & Stabilization Fund
7,500
$8,000
$8,000
$8,000
$8,000
39,500
$45,000
PROTECTION OF PERSONS AND PROPERTY
Fire equipment
12,000
12,000
15,000
Fire station
50,000
HIGHWAYS
Town expenditure
20,000
20,000
20,000
20,000
135,000
150,000
Chapter 90 Const.2/
14,000
14,000
14,000
14,000
14,000
70,000
70,000
Highway equipment
6,000
6,000
6,000
6,000
24,000
50,000
SCHOOLS
195,0003/
350,000- 400,0006/
545,000-
500,000
Regional High School 4/ "Lincoln Share"
375,000
375,000
375,000
STABILIZATION FUND5/
25,000
25,000
25,000
25,000
100,000
TOTALS
$684,000
$73,000
$73,000
$423,000-
$48,000
$1,301,000-$1, 255, 000 $1,351,000
WATER DEPARTMENT
Main replacement and major maintenance
$ 10,600
$15,000
$15,000
$ 15,000
$15,000
$
70,600 $
100,000
16" main to reservoir New water supply
175,000
500,000
1/ of which $35, 000 financed by borrowing
2/ of which 3/4 to be borne by state & county. Note: These monies will be accumulated in the years 1960-1962 or 1963 to a level of $50,000 or $60,000 and used for a single project.
3 / largely financed by borrowing
4/ largely financed by borrowing by the Regional High School District
5/ These monies to be appropriated to Stabilization Fund and accumulated in the years 1960-1963. Total sum resulting to be matched with portion of State Aid Grant to reduce total proposed borrowing by $200,000.
6/ Of which $100,000 to be appropriated from Stabilization Fund, $100,000 from State Aid Grant, and $200,000 financed by borrowing.
13
$473.000
595,000
Elementary Schools
55,0001/
Table 2 Town of Lincoln
Actual and Proposed Capital Expenditures for 1958
Proposed
Actual
General Government
Planning Board - Options on Land
$1,000
$ 500
Planning Board - Stabilization Fund for Land
7,000
7,000
Protection of Persons and Property
Fire station plans committee, construction, and paving and landscaping Fire alarm extension
--
-
900
2,100
Highways
Town expenditure
20,000
20,100
Chapter 90
14,000
11,000
Chapter 718
14,100
Highway equipment
6,600
6,200
Land (road widening)
1,000
-
Schools
Elementary school - Needs Committee
5,000
Elementary school - school con-
struction, 1957
---
5,500
Elementary school - school con- struction, 1959
251,0001/
55,800
Library
Addition
25,3002/
24,200
Cemetery Improvements
400
500
Water Department
Tower Road
7,500
Giles Road
2,500
-
Electric motor
2,500
--
Concord Road
--
--
4,800
Total
$338,800
$150,200
1/ To be spent in 1959 and 1960
2/ Remaining of $70,000 expenditure for 1958 and 1959
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2,500
Old Sudbury Road
Table 3
Expenditures and Receipts- Divided Between Current and Capital Account 1959
( In thousands of dollars)
Expenditures
1. Total Town
$1,059.2
2. Water Department 47.5
3. Total 1,106.7
4. Capital Expenditures (from Table 2) 150,2
5. Current Expenditures (3 - 4) 956.5
Current Receipts
6. Taxes on Polls and Property 662.7
7. Receipts from Commonwealth (other than 9 & 10) .
206.0
8. Other current receipts 81.5
9. Chapter 90 highway construction - assistance 13.52/
Chapter 718 highway construction - assistance 14.0
10. School construction - assistance 19,3
11. Total (6 to 10) i
997.0
12. Water Department receipts 42.8
13. Total current receipts $1,039.8
1/ Excludes receipts and payments on tax anticipation notes, employee deductions, and Air Force School operation. 2/ Including small amount of arrears on earlier years.
Table 4
Debt*, Assessments, Tax Rate, Stabilization Fund
Borrowings - School Loan $240,000
*Repayments (including $10,000 for Water Dept.) 76,000
Increase in debt 164,000
*Outstanding debt $1,210,000
Stabilization Fund (for land) 7,000
Assessment, Real and Personal Property $8,272,000
Number of houses assessed 1,009 Tax rate, per thousand $ 83.
*Excluding retirement and outstanding debt of Lincoln-Sudbury Regional High School district, amounting to $75,000 and $1,050,000 respectively in 1959. Lincoln's current responsi- bility for this debt is approximately 35 percent.
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Table 5
Debt Service - 1959*
Interest on debt (including tax anticipation notes) $36,600
Debt retirement 76,000
Total
$102,600
* excludes interest and debt retirement on obligations of Lincoln-Sudbury Regional High School District, but includes those of the Water Department.
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TOWN OF LINCOLN
REPORT OF THE LONG-TERM CAPITAL REQUIREMENTS COMMITTEE
1960
Long-Term Capital Requirements Committee Lincoln, Massachusetts
In last year's report, the Committee called attention to a series of events which made it difficult to recommend a long-range capital expenditure program: the establish- ment of the National Park, with its effects on the location of Route 2, and the need to study the new pamphlet Planning for Lincoln prepared by the Planning Board's consultants. A year later the course of future development is no clearer, with the location of Route 2 still undecided, a new School Needs Committee at work but not yet having produced a final report, and tax proposals of importance for the towns under sharp debate in the General Court.
Accordingly, the Committee has decided to review capital expenditures for the past year and in five-year prospect in its customary way. The relevant data are set forth in Tables 1 through 5 which follow the form in the first four of the Committee's report. In addition, however, this report presents some retrospective charts covering current and capital expenditure, local and other receipts, outstanding debt, personal and real property assessed, houses assessed and the tax rate, for the period from 1946 through 1959. This information suggests that the increase in the tax rate by three times since 1946 is due less to direct capital expenditures, or to debt ser- vice associated with those which were financed by borrow- ing, than to the steady climb in current expenditure, much of which, to be sure, is an inevitable concomitant of the capital outlay.
The Record Since 1946, with Emphasis on the Fifties
The data charted on the opposite page, except for the numbers of school children and assessed houses, are derived from the earlier issues of the Committee's report and Tables 3, 4 and 5 below. The years to 1948 are perhaps not typical because of the delay in the growth of the Town after the war. But if 1949 be compared with 1959, it will be observed that current expenditure has increased by four times, while the number of houses assessed has increased less than twice and the assessment has doubled. The re- sult has been a steady increase in the tax rate to the point where it is now twice the 1949 rate.
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Capital expenditures financed out of current revenue generally now run close to $70,000, and consist in major highway maintenance out of Town revenue and Chapter 90, replacement of highway and fire equipment, and Water De- partment replacement of obsolete pipe by 8 inch mains. Occasionally a bunching up of these tasks will lead to borrowing for a short period, such as five years, after which the level of regular activity will subside to permit the bonds to be retired. This $70,000 level is not very much changed from that of the late 1940s -- perhaps $20,00 higher.
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