USA > Massachusetts > Plymouth County > Duxbury > Town annual report for the town of Duxbury for the year ending 1931-1935 > Part 3
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Dolge Co., supplies 96.04
A. L. Creed, repairs 13.35
Duxbury Coal & Lumber Co., supplies 54.61
B. F. Goodrich, supplies 6.00
N. E. Frigid Service, supplies
1.00
T. W. Glover, expense and poultry fertilizer 164.75
Charles F. May, poultry fertilizer 40.50
David H. Thomas, poultry fertilizer 45.00
Mary E. Nepton, poultry fertilizer 24.00
Community Garden Club, sods 9.20
Harvey J. Reynolds, sods 22.50
Harvey J. Reynolds, labor 165.38
L. Burton Belknap, labor 699.75
Orrin Churchill, labor
146.81
William J. Turner, labor
185.63
Herrick's Auto Sales, labor 5.00
Arthur C. Churchill, labor
44.44
J. P. Harrington, moving trees
33.45
Monarch Floral Co., grass mats
19.00
Hancock Paint & Varnish Co., paint 15.75
Davey Tree Expert Co., services 51.45
Duxbury Fire & Water Dis- trict, water 87.24
Jowa. 1500 3500
5000 -
3300 - Books
150-
enquglues . 150-
real Piglet
300- 75- 50 - Alephone
30. Repairs
505.
50 -
Safe 10 -
Insurance 200. Mise 100 -
200
510
5065=
Pages. 3300-
600 -
-57-
William J. Burke, seed and fertilizer 139.20
W. F. Norman, Sheet Metal Mfg. Co., markers
10.45
E. S. Wright, flowers
5.00
Dawson-MacDonald Co., cleaner
6.50
P. F. White, sharpening mower
6.00
Ideal Power Lawn Mower Co., sprinklers 9.16
Deacon Bros. Monument Co., granite post 45.00
H. A. Peterson, loam 178.50
Kingston Hardware Co., stove and pipe 10.05
$7,899.86
PRESERVATION OF BONES OF MYLES STANDISH
Appropriation $210.00 J. J. Shepherd & Sons, furnishings 91.00
Willard Taylor, labor 9.00
John Simmons, labor 5.00
Laurel B. Freeman, labor
10.13
J. P. Harrington, labor and
material
45.70
$160.83
ROADS IN MAYFLOWER CEMETERY
Appropriation Balance
$66.25
William J. Burke, crushed stone
$65.00
UNPAID BILLS OF 1930
Appropriation
$1,312.23
-58-
Fire Department
Freeman's Motor Sales, supplies $116.11
E. J. Sweetser, supplies 18.03
Fred Lexnor, labor 1.00
Loren C. Nass, supplies .90
Eddie Short, labor 1.56
American Fire Equipment Co.,
supplies
83.95
$221.55
Forest Warden
Buzzards Bay Storage Battery Service Station $11.00
Town Landings
A. F. Loring, labor and truck
$22.88
Police Department
Charles J. Keegan, teaming $50.00
Herbert L. Glass, auto hire 3.50
Milton Howland, lockup .50
$54.00
Treasurer's Department
The Rogers Print, printing
$18.00
Selectmen's Department
Freeman Motor Sales, transportation
$5.00
Cemetery Department
The Memorial Press, printing
$6.75
Vital Statistics
J. J. Shepherd & Sons, Inc., returning deaths
$5.50
-59-
Public Welfare
City of Taunton, re-imbursement $32.00
Town of Abington, reimburse- ment 124.00
The Jordan Hospital, Board and care
343.80
City of Boston re-imbursement 467.75
Total
$1,312.23
$967.55
INTEREST AND DISCOUNT
Appropriation
$8,000.00
Rockland Trust Co., discount
on temporary loans $1,727.16
Rockland Trust Co., interest
on notes and bonds
5,472.50
Anna S. Loring, interest on
taxes abated
9.28
$7,208.94
MUNICIPAL INDEBTEDNESS
Appropriation
$12,500.00
Rockland Trust Co., Congress
and West Streets Loan, 1926 $1,000.00 Rockland Trust Co., Congress
and West Streets Loan, 1927 1,000.00 Rockland Trust Co., School House Bonds 6,000.00
Rockland Trust Co., Bay Road Loan, 1929
2,000.00
Rockland Trust Co., Bay Road Loan, 1928
1,000.00
Rockland Trust Co., Fire En- gine House Loan, 1928 1,500.00
$12,500.00
-60-
ANTICIPATION OF REVENUE
Rockland Trust Co., loans
$160,000.00
AGENCY, TRUST AND INVESTMENT
Plymouth Savings Bank, Cem-
etery Trust Funds 1,150.00
Treasurer of Plymouth County, County Tax 14,073.27
Commonwealth of Massachu-
setts, State Taxes 8,224.75
Commonwealth of Massachu-
setts, Old Age Assistance Tax
652.00
$24,100.02
REFUNDS
Refund of Taxes
$492.38
Refund of Excise Taxes
79.60
Refund of interest on taxes
50.56
$622.54
Total Expenditures, 1931
$376,124.98
BALANCE SHEET, DECEMBER 31, 1931
ASSETS
Cash in Bank and Office Accounts Receivable :
$9,681.78
Revenue Loans
$30,000.00
Overlays, Levy of 1929
$669.11
Taxes, Levy of 1930
$16,302.52
Taxes, Levy of 1931
55,194.93
Overlays, Levy of 1931 874.24
Excise Revenue, 1930-1931
2,545.67
Tax Title Revenue
549.78
Overlay Reserve Fund
4,428 08
Sale of Cemetery Lot
100.00
Excise Taxes, 1930
$326.52
Departmental Revenue
511.00
Excise Taxes, 1931
2,219.15
Tailings Account
91.78
2,545.67
Surplus Revenue
38,881.42
Tax Titles
549.78 Appropriation Balances :
Departmental Bills State Aid
$188.00
Town Dump
50.00
Special Highway Work (Welfare) 1,810.50
Re-surfacing Bryant Ave.
7.17
Columbus Ave. (New Layout) 68.56
Columbus Ave. and Marshall St.
956.54
Gurnet Road 894.41
Keene Street
6.62
Temple Street
5.36
Drive at Town Hall Land Damages :
698.50
Union, Congress and West Sts.
183.50
Tremont St.
218.10
Summer and South Sts.
30.00
Bay Road
218.25
Loring St.
1.00
Guide Boards
7.21
-61-
Duxbury Free Library
Public Welfare
323.00
511.00
LIABILITIES
$71,497.45
Levy 1929, over-coll.
$0.22
71,497.23
Police, New Equipment
$1.00
Overlays, Levy of 1930 800.52
Bounds of Town Ways Road Index and Plans
29.74 146.15
Roads in Mayflower Cemetery 1.25
$84,785.46
$84,785.46
DEBT ACCOUNTS
Net Funded Indebtedness
$84,000.00 High School Loan, 1926
$80,000.00
Congress and West Streets, 1927
1,000.00
Engine House Loan, 1928
2,000.00
Bay Road Loan, 1929
1,000.00
$84,000.00
$84,000.00
TRUST FUND ACCOUNTS
-62-
Trust Funds, Cash and Securities
$38,792.75 Hathaway Shade Tree and Sidewalk Fund
$2,431.52
William Penn Harding Library Trust Fund 1,025.00
Cemetery Perpetual Care Funds
34,155.39
Myles Standish House-lot Fund
1,180.84
$38,792.75
$38,792.75
CEMETERY TRUST FUND
Name of Fund
1930
Amount
of Fund
Balance
Dec. 31,
Dividends
Payments
Balance
Dec. 31, 1931
W. F. Adams
$200.00
$212.18
$10.73
$10.00
$212.91
Benjamin Alden
100.00
106.03
5.35
5.00
106.38
Abel C. Arnold
150.00
159.16
8.06
10.00
157.22
Orson M. Arnold
250.00
270.05
13.65
20.00
263.70
Samuel Atwell
100.00
108.42
5.48
5.00
108.90
Cordiana Bailey
50.00
55.59
2.78
3.00
55.37
George H. Bailey
100.00
107.20
5.41
5.00
107.61
Louis M. Bailey
100.00
106.98
5.38
5.00
107.36
William Bailey
100.00
107.81
5.43
5.00
108.24
Nellie B. Baker
100.00
108.28
6.29
5.00
109.57
Hiram W. Barstow
100.00
107.96
5.43
5.00
108.39
William Barstow
50.00
55.21
2.78
5.00
52.99
Lydia A. Bates
100.00
106.18
5.35
5.00
106.53
Nettie R. Batsford
100.00
107.60
5.43
5.00
108.03
Josiah S. Battis
100.00
106.91
5.38
5.00
107.29
Alice H. Bigelow
100.00
106.77
5.38
5.00
107.15
-89-
Arthur F. Blanchard
100.00
104.94
6.06
5.00
106.00
Bourne-Harrington
200.00
210.25
10.63
10.00
210.88
Gershon Bradford
200.00
217.69
11.01
10.00
218.70
John Bradford
100.00
107.44
5.43
5.00
107.87
Morton Bradford
100.00
107.29
5.41
5.00
107.70
Henry O. and Joseph B. Brewster
100.00
107.24
5.41
5.00
107.65
Joseph Brewster
100.00
105.34
5.31
5.00
105.65
Marcia Brewster
100.00
107.70
6.24
5.00
108.94
Edward Gray Brown
100.00
107.60
5.43
5.00
108.03
William E. Brown
100.00
106.77
5.38
5.00
107.15
Mary F. Bryant
100.00
107.34
5.43
5.00
107.77
Nellie C. and Rosa L. Burdett
100.00
106.83
5.38
5.00
107.21
Etta L. Burditt
100.00
105.59
5.33
5.00
105.92
Alden Chandler
100.00
107.36
5.43
5.00
107.79
Elbridge H. Chandler
100.00
104.94
6.06
5.00
106.00
Gershon B. Chandler
100.00
100.00
4.39
104.39
Henrietta Chandler
100.00
108.66
5.48
5.00
109.14
Henry B. Chandler
100.00
106.37
5.38
5.00
106.75
Horatio Chandler
100.00
105.78
5.33
5.00
106.11
Ichabod D. Chandler
100.00
109.73
6.35
5.00
111.08
Ira Chandler
100.00
106.21
5.35
5.00
106.56
Luther S. Chandler
100.00
106.46
5.38
5.00
106.84
-64-
Lydia W. Chandler
100.00
106.66
5.38
5.00
107.04
Mary O. Chandler
50.00
54.85
2.75
5.00
52.60
Nathaniel L. Chandler
100.00
106.63
5.38
5.00
107.01
Chandler and Randall
100.00
102.75
5.94
3.00
105.69
Chandler and Ryder
100.00
105.72
5.33
5.00
106.05
Georgianna W. Clapp
500.00
537.65
27.21
25.00
539.86
Willard Clark
100.00
107.56
5.43
5.00
107.99
Dora A. Collins
100.00
106.83
5.38
5.00
107.21
James Cooper
50.00
54.79
2.75
5.00
52.54
John Cooper
100.00
107.15
5.41
5.00
107.56
Elizabeth S. Corthell
220.00
232.52
11.75
10.00
234.27
Mary R. Crocker
100.00
107.28
5.41
5.00
107.69
Albert W. Curtis
75.00
79.24
4.01
5.00
78.25
Eveline E. Curtis
100.00
105.78
5.33
5.00
106.11
Harry Cushing
100.00
103.99
5.23
3.00
106.22
Walter Cushing
100.00
106.99
5.38
5.00
107.37
Cushman and Bryant
200.00
210.53
10.63
10.00
211.16
Elizabeth Watson Cutter
500.00
531.07
26.88
25.00
532.95
Allen Dawes
100.00
108.28
6.29
5.00
109.57
Josephus Dawes
100.00
107.11
5.41
5.00
107.52
Fred A. Delano
100.00
106.09
5.35
5.00
106.44
Henry Delano
100.00
106.10
5.35
5.00
106.45
-65-
Mrs. Nathan Delano
50.00
54.67
2.75
5.00
52.42
Otis Delano
100.00
100.00
Annie T. Desmond
100.00
107.00
6.20
5.00
108.20
Emma M. Drew
100.00
107.04
5.41
5.00
107.45
William J. and Martha D. Dunham
100.00
106.86
5.38
5.00
107.24
Thomas Ellis
100.00
106.25
5.35
5.00
106.60
Ellison-Richardson
200.00
209.58
10.58
10.00
210.16
Ellison and Howes
200.00
209.43
10.58
10.00
210.01
Ferdinand Emerson
100.00
106.05
5.35
5.00
106.40
Joseph B. Emerson
500.00
530.87
26.85
25.00
532.72
Alanson W. Farrington
150.00
160.72
8.10
10.00
158.82
Thomas L. Ferris
150.00
162.51
8.20
5.00
165.71
Henry A. Fish
100.00
105.92
5.33
5.00
106.25
Benjamin Ford
50.00
54.23
2.73
5.00
51.96
George B. Frazar
100.00
100.00
4.39
104.39
Eugene S. Freeman
100.00
105.83
5.33
5.00
106.16
Lucy J. Freeman
100.00
108.36
5.48
5.00
108.84
Theodore P. Freeman
100.00
102.75
5.94
3.00
105.69
Leander R. Gardner
100.00
106.40
6.17
5.00
107.57
Ada W. Gifford
100.00
108.28
5.45
5.00
108.73
Lizzie H. Glass
100.00
102.75
5.94
2.00
106.69
John Glover
100.00
106.88
5.38
5.00
107.26
-66-
John H. Glover
100.00
107.98
5.43
5.00.
108.41
Dr. E. Jeanette Gooding
100.00
107.78
5.43
5.00
108.21
Edwin S. Goodspeed
200.00
215.15
10.88
10.00
216.03
Marianna Goodspeed
100.00
105.64
5.33
5.00
105.97
Thomas Gorham
100.00
106.00
5.35
5.00
106.35
Albert M. Goulding
100.00
107.57
5.43
5.00
108.00
Mary H. Green
100.00
171.10
8.66
179.76
Willard Y. Gross
200.00
210.96
10.65
10.00
211.61
Briggs Gullefer
100.00
107.61
5.43
5.00
108.04
Edna A. Hall
100.00
105.51
5.33
5.00
105.84
Georgiana Hamilton
100.00
106.23
5.35
5.00
106.58
Judah Harlow
100.00
107.44
5.43
5.00
107.87
Kimball Harlow
100.00
100.00
7.26
107.26
Lucia B. Harlow
100.00
107.29
5.41
5.00
107.70
Dr. Charles E. Harris
150.00
150.00
8.74
158.74
Susan S. Hatch
100.00
104.04
5.25
5.00
104.29
Henry W. Hathaway
1000.00
1081.89
54.73
50.00
1086.62
Jerusha F. Hathaway
500.00
539.74
31.44
25.00
546.18
Lucy Hathaway
100.00
100.00
3.00
103.00
Rufus Hathaway
100.00
106.44
5.38
5.00
106.82
Gertrude W. Hollis
100.00
103.49
5.23
5.00
103.72
Rebecca T. Holmes
100.00
105.76
5.33
5.00
106.09
-67-
Frank Huckins
200.00
215.52
10.88
14.00
212.40
Cassius Hunt
200.00
215.22
10.88
10.00
216.10
Charles E. Hunt
50.00
54.97
2.75
5.00
52.72
Charles W. Hunt
100.00
105.55
6.12
5.00
106.67
Deborah Hunt
50.00
55.15
2.78
5.00
52.93
Elizabeth W. Hunt
150.00
167.69
8.46
5.00
171.15
Parker Jones
100.00
106.28
5.35
5.00
106.63
Charles H. Josselyn
100.00
100.00
5.81
3.00
102.81
Latham Fund
500.00
523.72
30.52
20.00
534.24
Henry H. Lewis
132.00
144.26
7.28
10.00
141.54
John C. Lewis
100.00
104.14
6.06
5.00
105.20
Josephine R. Lewis
100.00
107.37
5.43
5.00
107.80
Bailey Loring
125.00
131.61
6.63
5.00
133.24
Edgar F. Loring
100.00
100.00
Harriet E. Loring
100.00
107.13
5.41
5.00
107.54
Harrison Loring
400.00
451.86
22.86
10.00
464.72
Samuel Loring
100.00
102.75
5.94
2.00
106.69
Hiram B. Lucas
150.00
162.14
9.43
10.00
161.57
Jairus Magoun
150.00
159.31
8.06
5.00
162.37
Fannie F. McNaught
100.00
107.61
6.24
5.00
108.85
Captain Frank Miller
100.00
104.94
6.06
5.00
106.00
William and Mary Myrick
150.00
164.78
8.30
5.00
168.08
-68-
Robert J. Needham Mary E. Nepton
100.00
106.40
6.17
5.00
107.57
100.00
107.57
5.43
5.00
108.00
Capt. George F. Nickerson
100.00
105.80
5.33
5.00
106.13
Henry Nickerson
150.00
150.00
Susan B. Nickerson
173.00
185.94
9.38
10.00
185.32
Philander Nutter & George Brown
100.00
106.25
5.35
5.00
106.60
Edward C. Osborne
100.00
104.58
5.28
5.00
104.86
Ray M. Parks
100.00
106.75
5.38
5.00
107.13
Sarah E. Paulding
100.00
106.40
6.17
5.00
107.57
James T. Perry
100.00
104.94
6.06
5.00
106.00
Elijah Peterson
100.00
107.69
5.43
5.00
108.12
Elisha Peterson
100.00
111.95
5.63
5.00
112.58
George E. Peterson
100.00
100.00
Lucius A. Peterson
100.00
107.11
5.41
5.00
107.52
Reuben Peterson
100.00
108.91
5.48
5.00
109.39
Reuben Peterson
150.00
168.07
9.78
10.00
167.85
Edward T. Pollo
100.00
105.94
5.33
5.00
106.27
John Porter
100.00
107.62
5.43
5.00
108.05
Thomas C. Powers
100.00
106.17
5.35
5.00
106.52
Allen Prior
150.00
161.86
8.16
10.00
160.02
William Prior
200.00
210.66
10.63
10.00
211.29
Frederick A. Raymond
100.00
106.40
6.17
5.00
107.57
-69-
Mercie E. Reed Rachael D. Reed
100.00
105.84
5.33
5.00
106.17
100.00
106.97
5.38
5.00
107.35
George B. Remick
100.00
100.00
4.39
104.39
Isaac L. Rich
100.00
105.55
6.12
5.00
106.67
Parker C. Richardson
100.00
107.25
5.41
5.00
107.66
Reuben Ring
200.00
209.59
10.58
5.00
215.17
J. Peterson Ryder
100.00
105.55
6.12
5.00
106.67
Albert DeWight Sampson
100.00
108.09
6.29
5.00
109.38
Alice H. Samson
150.00
159.93
9.29
5.00
164.22
Augustus Sampson
100.00
106.01
5.35
5.00
106.36
Eden S. Sampson
100.00
106.45
5.38
5.00
106.83
George T. Sampson
100.00
105.60
5.33
5.00
105.93
Joseph A. Sampson
100.00
109.19
5.51
5.00
109.70
Lucy S. Sampson
200.00
209.90
10.61
5.00
215.51
Margaret A. Sampson
100.00
100.00
Martin Sampson
100.00
106.11
5.35
5.00
106.46
Nahum Sampson
100.00
106.40
6.17
5.00
107.57
Frank A. Sargent
200.00
208.30
12.14
5.00
215.44
Henry Schlee
100.00
105.05
5.31
5.00
105.36
Luther W. Sherman
100.00
106.19
5.35
5.00
106.54
Henry D. Simmons
100.00
103.38
5.21
5.00
103.59
Joseph W. Simmons
50.00
52.44
2.63
3.00
52.07
-70-
Mark L. Simmons
100.00
100.00
7.26
3.00
104.26
Mary Simmons
50.00
52.32
2.63
3.00
51.95
Mary Jane Simmons
100.00
107.19
5.41
5.00
107.60
Wilbur and Wesley Simmons
100.00
107.00
6.20
5.00
108.20
William S. Simmons
150.00
151.12
8.79
159.91
Hambleton E. Smith
100.00
107.16
5.41
5.00
107.57
Silvanus Smith
100.00
106.08
5.35
5.00
106.43
Winfield Smith
200.00
215.84
10.91
10.00
216.75
Clara J. Soule
100.00
105.43
6.12
5.00
106.55
Eden W. Soule
100.00
105.59
5.33
5.00
105.92
George Soule
200.00
215.92
10.91
10.00
216.83
Harrison L. Soule
150.00
150.00
4.50
154.50
Lot Soule
100.00
106.21
5.35
5.00
106.56
Thomas Soule
100.00
111.21
5.61
5.00
111.82
Thomas Soule®
100.00
103.43
6.01
3.00
106.44
Zilpha S. Soule
100.00
107.53
5.43
5.00
107.96
Zeruah Soule
100.00
106.51
5.38
5.00
106.89
Edith M. Southworth
200.00
215.41
10.88
5.00
221.29
Edith M. Southworth
300.00
311.63
15.76
5.00
322.39
Robert A. Southworth
100.00
106.91
5.38
112.29
Emma T. Squires
100.00
106.19
5.35
5.00
106.54
Emma S. Stetson
50.00
55.74
2.81
5.00
53.55
Emma S. Stetson
100.00
105.90
5.33
5.00
106.23
-71-
1
Eliza J. Stickney Harold E. Stuart
100.00
105.78
5.33
5.00
106.11
200.00
200.00
Joshua W. Swift
100.00
106.40
6.17
5.00
107.57
Daniel W. Symmes
100.00
100.00
Henry C. Tanner
100.00
105.56
5.33
5.00
105.89
Mary Reynolds Taylor
100.00
100.00
Georgianna L. Thomas
100.00
107.21
5.41
5.00
107.62
John Thomas
623.50
670.74
33.93
25.00
679.67
Torrey-Ingalls
100.00
104.94
6.06
5.00
106.00
Jennie S. Tower
100.00
105.76
5.33
5.00
106.09
Sidney M. Towle
200.00
203.30
11.82
215.12
Abby Turner
100.00
107.12
5.41
5.00
107.53
Alexander Wadsworth
200.00
220.80
11.15
231.95
Edward P. Wadsworth, Est.
100.00
109.73
6.35
5.00
111.08
Frank G. F. Wadsworth
100.00
104.87
5.28
5.00
105.15
Henry Wadsworth
100.00
110.24
6.40
5.00
111.64
Joseph and Ann Wadsworth
100.00
105.47
5.33
5.00
105.80
Mary J. Walker
75.00
83.47
4.21
5.00
82.68
Augusta M. Watson
100.00
105.77
5.33
5.00
106.10
Annie V. Weston
100.00
105.87
5.33
5.00
106.20
Bradford Weston
100.00
108.95
5.48
5.00
109.43
Edmund B. Weston
1000.00
1049.34
53.11
40.00
1062.45
George Weston
200.00
200.00
1
1
Georgianna M. Weston Harrison G. Weston
50.00
56.29
2.83
5.00
54.12
50.00
54.56
2.73
5.00
52.29
Joshua Weston
100.00
105.47
5.33
5.00
105.80
Samuel N. Weston
300.00
324.27
16.40
10.00
330.67
William E. Weston
100.00
107.54
5.43
5.00
107.97
William A. Wheeler
130.00
140.59
7.10
5.00
142.69
Emma L. White
100.00
107.57
5.43
5.00
108.00
Mary A. White
150.00
160.89
8.10
5.00
163.99
Myron M. and Carrie L. White
100.00
108.92
6.29
5.00
110.21
Dr. James Wilde
100.00
107.16
5.41
5.00
107.57
Pauline W. Wilkinson
100.00
106.02
5.35
5.00
106.37
George M. Winslow
100.00
105.86
5.33
5.00
106.19
Abbie E. Brett Winsor
100.00
107.65
5.43
5.00
108.08
Corrindo and Julia Winsor
100.00
107.65
5.43
5.00
108.08
James E. Winsor
100.00
108.09
5.45
5.00
108.54
Joseph Winsor
100.00
107.36
5.43
5.00
107.79
Richard A. and Ruth B. Winsor
150.00
166.73
8.40
10.00
165.13
William H. Winsor
75.00
83.61
4.21
5.00
82.82
Zenas Winsor
100.00
106.32
5.35
5.00
106.67
George Howard Wood
500.00
515.78
30.02
10.00
535.80
Edwin H. Wright
150.00
171.11
8.66
10.00
169.77
$31,778.50 $32,709.31 $1,696.08 $1,400.00
$34,155.39
-73-
-74-
REPORT OF STATE AUDITOR
THE COMMONWEALTH OF MASSACHUSETTS
Department of Corporations and Taxation Division of Accounts State House, Boston
February 16, 1931
To the Board of Selectmen Mr. Sidney C. Soule, Chairman Duxbury, Massachusetts
Gentlemen:
I submit herewith my report of an audit of the accounts of the town of Duxbury for the year ending December 31, 1930, made in accordance with the pro- visions of Chapter 44 of the General Laws. This re- port is in the form of a report made to me by Mr. Ed- ward H. Fenton, Chief Accountant of this Division.
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 :
In accordance with your instructions, I have made an audit of the books and accounts of the town of Dux- bury for the fiscal year ending December 31, 1930, and submit the following report thereon:
-75-
The financial transactions of the town, as record- ed on the books of the several departments receiving or disbursing money for the town, were examined and checked with the books of the town accountant.
The books and accounts of the town accountant were examined and checked with the treasurer's books and with the records in the several departments col- lecting money for the town.
The appropriations, as entered in the ledger, were checked to the town clerk's records of appropriations authorized by the town.
The receipts as shown on the accountants books were checked with the records of receipts of the treas- urer, and the payments were compared with the war- rants authorizing the treasurer to disburse town funds.
In checking vouchers and pay-rolls to the treas- urer's warrants, it was found that one truck had been paid for from the appropriation of the highway de- partment and another from the forest fire department appropriation. Purchases of such equipment should be made only upon a vote of the town duly appropri- ating the money necessary for such purposes.
Payments had also been made for liability insur- ance on a highway truck. As there is no liability on the part of the town for an accident in which town- owned motor vehicles are involved, with the exception of those used in activities of a commercial nature, it would appear that premiums for liability insurance on equipment used in performance of strictly public func- tions may not be legally paid.
It was also noted that accident insurance had been taken out for members of the fire department. There is no provision of law authorizing the town to expend money for this purpose, although relief may be grant- ed, under certain conditions, to such employees in ac- cordance with the provisions of Section 100, Chapter 41,
-76-
General Laws, as amended.
The classification book was examined and checked with the ledger accounts.
The ledger accounts were analyzed, and a balance sheet was prepared showing the financial condition of the town as of December 31, 1930.
The books and accounts of the town treasurer were examined and checked. The recorded receipts were an- alyzed and compared with the records in the several departments collecting money for the town and with the other sources from which money was paid into the town treasury. The cash in the office was verified by an actual count and the bank balances were reconciled with statements furnished by the banks in which the town funds are deposited.
The town debt, revenue loans, and interest were verified, and the payments were checked with the amounts falling due and with the canceled notes and coupons on file.
The books and accounts of the tax collector were examined and checked. The commitments of poll, property, and motor vehicle excise taxes of 1930 were footed and analyzed, being found to be in agreement with the assessors' warrants to the collector.
The payments to the treasurer on account of the levies of 1927 to 1930, inclusive, were checked to the treasurer's cash book, the abatements were compared with the assessors' records of abatements granted, and the outstanding accounts were listed and recon- ciled with the accountant's ledger accounts.
Verification notices were mailed to a number of persons whose names appeared on the books as owing money to the town, the replies received thereto indi- cating that the accounts, as listed, are correct.
The records of town, sporting, and dog licenses is- sued by the town clerk were examined, and the pay-
-77-
ments to the town, to the Division of Fisheries and Game, and to the county, respectively, were verified.
The securities representing the investments of the trust funds in the custody of the town treasurer were examined and listed, and the income was verified.
In addition to the departments mentioned above, the financial records of all the other departments re- ceiving money for the town or committing bills for col- lection were examined and reconciled with the treas- urer's records.
The surety bonds of the treasurer, collector, and town clerk for the faithful performance of their duties were examined and found to be in proper form.
Appended to this report, in addition to the bal- ance sheet, are tables showing a reconciliation of the treasurer's cash, summaries of the tax and assess- ment accounts, as well as tables showing the trust fund transactions.
For the courtesies extended and the assistance rendered by the various town officials during the prog- ress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted,
EDWARD H. FENTON, Chief Accountant.
RECONCILIATION OF TREASURER'S CASH
Balance January 1, 1930, $6,384.15 345,037.68
Receipts,
$351,421.83
Payments, $344,183.97
Balance December 31, 1930, 7,237.86
$351,421.83
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Balance January 1, 1931, $7,237.86 Receipts January 1 to 17, 1931, 21,204.31
$28,442.17
Payments Jan. 1, to 17, 1931, $15,376.30 Balance January 17, 1931 :
Old Colony National Bank, Plymouth, 749.97
Rockland Trust Company, 10,420.49
Cash in office (verified), 1,895.41
$28,442.17
OLD COLONY NATIONAL BANK, PLYMOUTH
Balance January 17, 1931, per statement,
$3,015.33
Balance January 17, 1931, per check book, $749.97
Outstanding checks January
17, 1931, per list 2,265.36
$3,015.33
ROCKLAND TRUST COMPANY
Balance January 17, 1931, per statement $10,420.49 Balance January 17, 1931, per check book, 10,420.49
TAXES-1927
George H. Stearns, Collector
Outstanding January 1, 1930, $35.52
Payments to treasurer, $35.52
TAXES-1927
Edwin M. Noyes, Collector
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Outstanding January 1, 1930
$3.70
Abatements,
6.44
$10.14
TAXES-1928
Outstanding January 1, 1930 $13,401.76
Abatement after payment (re-
funded), 4.32
$13,406.08
Payments to treasurer,
$13,086.69
Abatements,
233.72
Tax titles taken by town,
36.40
Outstanding December 31, 1930,
49.27
$13,406.08
Outstanding January 1, 1931
$49.27
Abatements January 1 to 17, 1931,
$5.67
Outstanding January 17, 1931, per list,
28.90
Cash on hand January 17, 1931
verified, 14.70
$49.27
TAXES-1929
Outstanding January 1, 1930,
$42,477.99
Payments to treasurer, $25,105.30
Abatements,
2.00
Tax titles taken by town, 40.11
Outstanding December 31, 1930, 17,330.58
$42,477.99
Outstanding January 1, 1931,
$17,330.58
$10.14 Payments to treasurer,
-80-
Unlocated difference, .01
Outstanding January 17, 1931,
Cash on hand January 17, 1931,
verified, 55.69
$17,330.59
TAXES-1930
Commitment per warrant,
$158,168.38
Additional commitment, 97.30
$158,265.68
Payments to treasurer, $118,661.98
Abatements,
135.30
Tax titles taken by town,
37.07
Outstanding December 31, 1930, 39,431.33
$158,265.68
Outstanding January 1, 1931, Payments to treasurer January 1 to 17, 1931, $1,082.67
$39,431.33
Outstanding January 17, 1931, per list,
36,126.71
Cash on hand January 17, 1931, verified 2,221.95
$39,431.33
MOTOR VEHICLE EXCISE TAXES-1929
Outstanding January 1, 1930,
$3,544.31
Additional commitment, 50.93
Refunds,
53.11
Payments to treasurer,
$2,581.66
Abatements,
420.52
$3,648.35
$17,330.59 per list, $17,274.90
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Outstanding December 31, 1930, 646.17
$3,648.35
Outstanding January 1, 1931, $646.17 Abatement motor vehicle excise
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