USA > Massachusetts > Plymouth County > Duxbury > Town annual report for the town of Duxbury for the year ending 1951-1955 > Part 51
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Pursuant to the vote of the 1955 annual town meeting the Selectmen appointed a Building Inspector to administer the Build- ing Code and other By-Laws.
Dredging in the Basin has been delayed due to the difficulty in obtaining necessary easements.
The enlargement of the Old Town Hall on Tremont Street could not be done because of insufficient funds, the appropriation being $8500.00 and the lowest bid received was $12,985.00.
The Duxbury Fire and Water Distirct was taken over by the Town on September 11, 1955 after appropriate action by the Legis- lature and after acceptance of the legislation by the District and the Town at Special Meetings held on August 12, 1955.
As required by Law the Selectmen caused a census to be taken, which determined our population to be 4280 as of January 1, 1955.
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Town lines were perambulated between Duxbury and the neighboring towns of Marshfield, Pembroke, Kingston, and Plymouth.
Floodlights were installed at Train Field and afforded recrea- tional opportunities to a good sized group of citizens.
The Town Dump presents a continuing problem. Numerous complaints were received concerning its condition during 1955 and in 1956 we will ask for more money in order to take better care of the area. We will also ask that the Selectmen be given further time to consider the adoption of a new site.
Essential exterior repairs were made at the Town Office build- ing. More repairs will be necessary in 1956, and it will also be necessary to make fairly extensive renovations at the Abbott House. Since it appears that these buildings will be retained for Town Office use for some time to come, they must be kept clean, safe, and attractive.
We anticipate continuing improvement of Winter Street and Temple Street. Also we intend to start improving Autumn Avenue at the intersection with Winter Street.
The Selectmen wish to express their sincere appreciation of the friendly cooperation which they have received from all Town Officers and employees.
PHILIP W. DELANO CHARLES R. CROCKER NEWTON E. HYSLOP Selectmen of Duxbury
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REPORT OF STATE AUDIT
June 3, 1955
To the Board of Selectmen Mr. Philip W. Delano, Chairman Duxbury, Massachusetts
Gentlemen:
I submit herewith my report of an audit of the books and accounts of the town of Duxbury for the fiscal year ending December 31, 1954, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. William Schwartz, Assistant Director of Accounts.
Very truly yours, HERMAN B. DINE Director of Accounts
HBD:ED Mr. Herman B. Dine 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 Duxbury for the fiscal year ending December 31, 1954, the following report being submitted thereon:
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The records of financial transactions of the several departments receiving or disbursing town funds or committing bills for col- lection were examined, checked, and verified by comparison with the records of the town accountant.
An analysis was made of the town accountant's ledger, the receipts being checked with the treasurer's books and the pay- ments being compared with the warrants authorizing them and with the treasurer's records of payment. The appropriations as entered were compared with the town clerk's records of town meeting votes, and the recorded transfers from the reserve fund were verified by comparison with the authorizations of the finance committee.
A trial balance was taken off, proving the accounts to be in balance, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on December 31, 1954. The balance sheet indicates that the financial condition of the town is satisfactory.
The books and accounts of the town treasurer were examined and checked in detail. The recorded receipts were analyzed and compared with the records in the several departments in which money was collected for the town, with other sources from which money was paid into the town treasury, and with the town account- ant's books. The recorded payments were checked with the select- men's warrants authorizing the disbursement of town funds and with the town accountant's records. The cash book footings were verified, and the cash balance on February 26, 1955 was proved by actual count of the cash in the office, by reconciliation of the bank balances with statements furnished by the banks in which town funds are deposited, and by examination of the savings bank books.
The recorded payments made for maturing debt and interest were compared with the cancelled securities on file and with the amounts falling due.
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The securities and savings bank books representing the invest- ment of the trust and investment funds in the custody of the town treasurer and the Plymouth Five Cents Savings Bank were exam- ined and listed. The income was proved and the recorded trans- actions were verified.
The records of payroll deductions for Federal taxes and for the county retirement system were examined and checked, the deductions being compared with the treasurer's recorded receipts and the amounts paid over to the Director of Internal Revenue and to the county treasurer being verified.
The records of tax titles and tax possessions held by the town were examined and checked in detail. The town and district taxes transferred to the tax title account were compared with the col- lector's books, and the recorded redemptions were checked with the treasurer's cash book. The tax titles and tax possessions on hand February 26, 1955 were listed, reconciled with the town accountant's ledger accounts, and checked with the records at the Registry of Deeds.
The books and accounts of the tax collector were examined and checked. The town and distirct taxes and excise outstanding at the time of the previous examination, as well as all subsequent commit- ment lists, were audited and proved with the assessors' warrants issued for their collection. The recorded payments to the town and district treasurers were verified, the recorded abatements were checked with the assessors' records, and the outstanding accounts were listed and reconciled with the controlling accounts kept by the town accountant.
The commitments of departmental accounts receivable were examined and checked. The recorded receipts were checked with the treasurer's cash book and with the accountant's books, and the outstanding accounts were listed and reconciled with the town accountant's ledger.
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Verification of the correctness of the outstanding tax, excise, and departmental accounts was obtained by mailing notices to a number of persons whose names appeared on the books as owing money to the town and the district, the replies received thereto indicating that the accounts, as listed, are correct.
The surety bonds of the officials required by law to furnish them were examined and found to be in proper form.
The financial records of the town clerk were examined and checked in detail. The recorded receipts on account of licenses, ยท permits, recording fees, and miscellaneous charges were examined and checked, while payments to the treasurer were verified by comparison with the treasurer's recorded receipts.
The records of dog licenses issued on behalf of the county and of sporting licenses issued for the State were examined and checked with the duplicates and stubs on file, the payments to the town treasurer being verified.
The records of licenses and permits issued by the selectmen and by the police and health departments were examined and checked, and the payments to the treasurer were compared with the treasurer's cash book.
The records of the sealer of weights and measures, as well as of all other departments collecting money for the town, were ex- amined and checked, the reported payments to the treasurer being verified.
There are appended to this report, in addition to the balance sheet, tables showing reconciliations of the treasurer's and the tax
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collector's cash, summaries of the tax, excise, tax title, tax posses- sion, and departmental accounts, as well as schedules showing the condition and transactions of the trust and investment funds.
While engaged in making the audit cooperation was received from all town officials, for which, on behalf of my assistants and for myself, I wish to express appreciation.
Respectfully submitted,
WILLIAM SCHWARTZ Assistant Director of Accounts
WS:ED
RECONCILIATION OF TREASURER'S CASH
Balance January 1, 1954
$ 556,119.57 876,650.44
Receipts
$1,432,770.01
Payments $1,084,640.51
Balance December 31, 1954
348,129.50
$1,432,770.01
Balance January 1, 1955 $ 348,129.50
Receipts
January 1 to February 26, 1955 101,035.04
$ 449,164.54 Payments
January 1 to February 26, 1955 $127,473.27
Balance February 26, 1955 321,691.27 $ 449,164.54
Balance February 26, 1955
$321,691.27
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Cash on hand February 26, 1955:
In office, verified $ 4,386.20
The Plymouth National Bank 29,634.10
Rockland Trust Company 273,259.00
Plymouth Five Cents Savings Bank, Book #65146 14,411.97
$
321,691.27
The Plymouth National Bank
Balance February 26, 1955, per statement $ 30,424.99
- Balance February 26, 1955,
per check register
$29,634.10
Outstanding checks February 26, 1955, per list 790.89 $ 30,424.99
Rockland Trust Company
Balance February 26, 1955,
$ 308,409.09 per statement
Balance February 26, 1955,
per check register
$
273,259.00
Outstanding checks
February 26, 1955, per list
35,150.09
$ 308,409.09
RECONCILIATION OF BOND AND COUPON ACCOUNTS
Day Trust Company of Boston Balance February 26, 1955, per statement $2,070.00
Deposit in advance for coupons due March 1, 1955 $2,070.00
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Rockland Trust Company
Balance February 26, 1955, per statement $40.00
Deposit in excess February 26, 1955, to be adjusted $40.00
PAYROLL DEDUCTIONS
Federal Taxes
Deductions 1954
$29,137.91
Payments to Director of Internal Revenue 1954 $29,137.91
Deductions January 1 to February 26, 1955 $5,245.36
Payments to Director of Internal Revenue January 1 to February 26, 1955 $2,505.94
Balance February 26, 1955,
In general treasury 2,739.42
$5,245.36
County Retirement System
Deductions 1954 $5,153.26
Payments to county treasurer 1954
$5,153.26
Deductions January 1 to February 26, 1955
$806.38
Payments to county treasurer
January 1 to February 26, 1955 $396.59
Balance February 26, 1955,
in general treasury 409.79
$806.38
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RECONCILIATION OF TAX COLLECTOR'S CASH
Cash balances February 26, 1955, per tables :
Real estate taxes -- 1954 $ .08
Motor vehicle and trailer
excise - 1954 5.01
$
5.09
Petty cash advance December 31, 1954
and February 26, 1955 250.00
Cash variation February 26, 1955 24.05
$ 279.14
Cash on hand February 26, 1955:
In office, verified $ 164.24
The Plymouth National Bank 114.90
$
279.14
The Plymouth National Bank
Balance February 26, 1955,
per statement $6,741.21
Deposit in transit February 26, 1955,
verified 1,383.26
$8,124.47
Balance February 26, 1955,
per check book $ 114.90
Otustanding checks
February 26, 1955, per list $8,009.57
$8,124.47
TOWN OF DUXBURY Balance Sheet - December 31, 1954 GENERAL ACCOUNTS
ASSETS
LIABILITIES AND RESERVES
Cash :
Planning Board Deposits $13.20
General
$348,129.50
Advances for Petty :
1.80
Collector
$250.00
Tailings - Unclaimed Checks
860.49
Town Clerk
25.00
Eben Ellison Beach Fund Bequest
133.60
Ship's Weathervane Fund
60.50
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Accounts Receivable :
Recoveries :
Old Age Assistance
2,254.35
Levy of 1953:
U. S. Grants:
Poll
$4.00
Personal Property
61.92
Disability Assistance: Administration
$54.54
Assistance
941.96
Levy of 1954:
Poll
68.00
Personal Property
3,659.84
Real Estate
32,924.64
36,718.40
Old Age Assistance: Administration
1,099.09
Assistance 5,823.46
Levy of 1954.
5,987.58
Vocational Education
1,443.38
6,315.48
Aid to Dependent Children: Administration Aid
88.91
1,498.61
Motor Vehicle and Trailer Excise: Levy of 1953 $327.90
10,949.95
Agency : County - Dog Licenses
275.00
Taxes:
Special Assessments: Unapportioned Sea Wall
8,769.55
Revolving Funds: School Lunch School Athletics
$1,984.18 179.42
Tax Titles and Possessions:
Tax Titles Tax Possessions
$3,671.49
93.85
3,765.34
Departmental :
Non-Revenue :
Elementary School Addition 61,688.97
Dutch Elm Disease
$69.50
Health
200.00
General Relief
1,474.50
Aid to Dependent Children
378.92
Old Age Assistance
841.53
Veterans' Services
1,481.73
Cemetery
341.00
4,787.18
County Assessment : Hospital 2,147.40
2,151.65
State
$13,000.00 7,000.00
Sale of Cemetery Lots Fund 460.00
Reserve Fund - Overlay Surplus
34,784.85
20,000.00
Unprovided for or Overdrawn Accounts:
Underestimate 1954: County Tax 681.34
Overlays Reserved for Abatements: Levy of 1953 Levy of 1954
$65.92 13,608.07
13,673.99
76,418.91 20
Overestimates 1954: State Assessment : Recreation Areas
$4.25
Aid to Highways:
Sale of Real Estate Fund,
-
8,989.20
County
2,163.60
Appropriation Balances: Revenue : General $14,729.94
Overdrawn Accounts: Cemetery General Care and Improvement Fund $460.00 Hurricane Damage Emergency, Under Section 31, Chapter 44, General Laws 10,490.38
Revenue Reserved Until Collected :
Motor Vehicle and Trailer Excise $6,315.48
Special Assessment 8,769.55 Tax Title and Possession 3,765.34 Departmental 4,787.18
Aid to Highway 20,000.00
10,950.38
Reserve for Petty Cash Advances Surplus Revenue
43,637.55 275.00 243,563.53
$440,392.17
$440,392.17
DEBT ACCOUNTS
Net Funded or Fixed Debt : Inside Debt Limit:
Serial Loans: Inside Debt Limit :
General
$554,000.00
School Construction Elementary School Addition 265,000.00 $184,000.00
Outside Debt Limit :
High School Addition 105,000.00
$554,000.00
General
16,000.00
Outside Debt Limit : Sea Wall Construction
16,000.00
$570,000.00
$570,000.00
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TRUST AND INVESTMENT ACCOUNTS
Trust and Investment Funds:
Agnes S. Ellison Fund
$1,045.67
Lucy Hathaway Fund Jonathan and Ruth Ford Fund 28,688.83
23,102.28
Cash and Securities: In Custody of:
William Penn Harding Library Fund
1,085.64
Town Treasurer
$182,729.72
Plymouth Five Cents Savings Bank 623.20
Cemetery Funds:
Perpetual Care
$120,054.49
Lucy A. Ewell
538.82
George H. Wood Memorial Day Flower
1,030.08
Mayflower General Care and Improvement 1,111.30
Forrest and Helen Partch Flower 311.19
123,045.88
Investment Funds:
Post-War Rehabilitation Stabilization
$132.69
1,678.91
1,811.60
$183.352.92
$183.352.92
Thomas D. Hathaway Fund - 2,929.69 Shade Trees and Sidewalks Myles Standish Lot Fund 1,643.33
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REPORT OF STATE AUDIT OF FIRE AND WATER DISTRICT
From January 1, 1955 to September 12, 1955
October 14, 1955
To the Board of Water Commissioners
Duxbury Fire and Water District
Duxbury, Massachusetts
Gentlemen:
I submit herewith my report of an audit of the books and accounts of the Duxbury Fire and Water District for the period from January 1, 1955 to September 12, 1955, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. William Schwartz, Assistant Director of Accounts.
Very truly yours,
HERMAN B. DINE Director of Accounts
HBD:BAB Mr. Herman B. Dine 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 Duxbury Fire and Water District for the period from January 1, 1955, the date of the previous audit,
24
to September 12, 1955, the following report being submitted thereon:
The books and accounts of the district treasurer were examined and checked. The receipts, as recorded, were analyzed and checked, while the payments were compared with the vouchers and payrolls approved by the district commissioners. The cash book additions were proved, and the cash balance on September 12, 1955 was verified by reconciliation of the bank balance with a statement furnished by the bank of deposit and by examination of the savings bank book.
The ledger accounts kept by the district treasurer were ana- lyzed, a trial balance was taken off, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the district on September 12, 1955.
The payments on account of maturing debt and interest were checked with the amounts falling due and with the cancelled securities and coupons on file.
The deductions from employees' salaries and wages for Federal taxes and for the county retirement system were examined and reconciled with the treasurer's records of reecipts and disburse- ments.
The appropriations voted by the district meeting were listed, and the aggregate expenditures chargeable against each appropri- ation were compared with the amounts voted.
The taxes and charges for water rates, service connections, and meter removals and replacements were audited and compared with the warrants issued for their collection. The reported payments to the treasurer were verified, the recorded abatements were com- pared with the assessors' and the water commissioners' records of abatements granted, and the outstanding accounts were listed and proved.
25
Verification of the outstanding accounts was obtained by mail- ing notices to a number of persons whose names appeared on the books as owing money to the district, the replies received thereto indicating that the accounts, as listed, are correct.
The surety bond furnished by the district treasurer for the faithful performance of his duties was examined and found to be in proper form.
Under the provisions of Chapter 330 of the Acts of 1955, the town of Duxbury was authorized to take over all properties, rights, powers, and privileges of the Duxbury Fire and Water District, and to assume all the duties and obligations of said district. The provisions of the above act were accepted by the town and by the district at special meetings on August 12, 1955, and the assets, liabilities, and reserves were transferred from the district to the town at the completion of this audit.
Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treasurer's cash and sum- maries of the tax, tax title, and water accounts.
Cooperation was extended by the district officials during the progress of the audit, for which, on behalf of my assistants and for myself, I wish to express appreciation.
Respectfully submitted,
WILLIAM SCHWARTZ
Assistant Director of Accounts
WS:BAB
DUXBURY FIRE AND WATER DISTRICT Balance Sheet - September 12, 1955 GENERAL ACCOUNTS
ASSETS
LIABILITIES AND RESERVES
Cash :
Payments in Advance of Commitment : Water Rates $20.00
General
$45,464.04
Water Service Connections
1,108.90
$1,128.90
Petty - Water Department 50.00
$45,514.04
Deposit for Water Extension: Beaver Brook Lane
4.55
Accounts Receivable :
Taxes:
Maintenance and Operation $14,175.12
Service Connections 5,159.92
Tremont and Elm Streets-1946
1,660.48
Tremont Street Extension-1953
429.85
Personal Property
$20.16
Real Estate
244.14
Water Main Extensions for Developments under Planning Board 10,000.00
Levy of 1955:
Alden Street-1952
1,710.47
Cleaning Mains-1954
1,865.99
Personal Property
1,914.48
Real Estate
25,129.92
Duck Hill Road, Shipyard Lane, Priscilla Avenue et al,-1955 9,960.75
27,308.70
Engineering Services for New Sources of Water Supply 5,835.90
Tax Titles
69.67
Appropriation Balances: Revenue : 26
Levy of 1954:
Water:
Rates Service Connections Meter Removals and Replacements 85.00
$8,517.83 64.30
Estimated Receipts to be Collected Stock Account
8,667.13 687.73
Overlays Reserved for Abatement of Taxes:
16,899.43
Levy of 1954 Levy of 1955 411.11
$264.30
Overdrawn Account :
Goose Point Lane Extension
587.13
Revenue Reserved Until Collected: Tax Title Water
$69.67
7,538,23
Revenue Reserved for Stock Reserve for Petty Cash Advance
7,607.90 27 16,899.43
Surplus Revenue
50.00 13,635.36
$99,733.83
$99,733.83
Net Funded or Fixed Debt: Public Service Enterprise
* Decreased by $500.00 due November 1, 1955 and paid in advance.
DEBT ACCOUNTS
*$62,500.00
Water Loans $62,500.00
Non-Revenue : New Well and Equipment and Depot Street Extension-1954 5,954.10
Reserve Fund -- Overlay Surplus
56,752.58 2,979.70
675.41
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REPORT OF THE FIRE DEPARTMENT
January 10, 1956
To the Honorable Board of Selectmen:
Duxbury, Massachusetts
Gentlemen:
The Board of Fire Engineers submits the following report for the year 1955:
Automobiles
4
Buildings
22
Boat
1
Chimneys
15
Bridge
1
Oil Burners
6
False Alarms
1
Stand-By
6
Out-of-Town
None
Emergency
80
Although the Department calls have increased over last year, we feel very fortunate that we have been without tremendous loss of life and property as fires all over the state this past year, accord- ing to all reports, will exceed any other previous year.
Of the twenty-two building fires, we are very glad to say that they were held to the point of origin with very minor losses.
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This year we have had 80 emergency calls which is larger than any other previous year and on many of these calls it means the saving of a human life or property which is the first duty of the Fire Department.
All buildings are in fairly good repair. We have changed over the apartment in the Central Fire Station to accommodate the new three permanent man system which has worked out to our satis- faction and has bettered the services in the Fire Department in many ways.
Our fire apparatus at present is working satisfactorily but within the next two years we should replace one of the older model trucks namely - No. 1, 1936 combination or Engine No. 3, 1929 pumping engine.
As Chief of the Fire Department, I would like to thank the officers and firemen for their splendid cooperation and, also, the telephone operators as well as the other Town Departments who have contributed in keeping our fire losses down.
We should like to impress once more upon each person in putting in a fire call the importance of saying, "Emergency Duxbury Fire Department 333." Give your name, the loca- tion of the fire to the best of your ability and, if it is possible, the nature of the fire (as auto, chimney, building, forest, grass, etc.) so that the proper type of equipment may be dispatched to the fire immediately.
Respectfully submitted,
EBEN N. BRIGGS, Chief GEORGE S. BUTLER, Asst. Chief KENNETH O. MACOMBER, Chairman ALDEN M. BARTLETT, Secretary JOHN DeLORENZO CARL J. SANTHESON, JR.
BENJAMIN F. GOODRICH, JR.
Board of Fire Engineers
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REPORT OF THE FOREST WARDEN
January 10, 1956
To the Honorable Board of Selectmen:
Duxbury, Massachusetts
Gentlemen :
I herewith submit my report as Forest Warden for the year 1955.
The Department had a total of 112 calls as follows:
Brush
17
Grass
23
Forest
13
Dump
42
Incinerator
6
False Alarm
4
Outside Aid
2
Stand-By
5
Out of the 112 calls this year, there were only two forest fires that were Class B, which class is a half acre or over. One of these burned a little better than two acres and the other an acre and a half. This year has been an exceptional year because on our
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Spring fires we had a lot of rain and foggy weather, also, in the Fall the same condition existed which always helps cut down the number of fires and losses. All trucks are operating efficiently and seem to be in good repair.
The following number of fire permits issued for open air fires were 4584. Duxbury Beach Park issued 1500 beach permits and Ford's Store 600 beach permits. The Central Fire Station issued 2101 telephone permits and 383 written permits for incinerator, rubbish and brush fires.
I wish to again thank the Deputy Wardens, Firemen, Selectmen and Town Departments who rendered service during the past forest fire season.
Respectfully submitted,
EBEN N. BRIGGS, Forest Warden
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REPORT OF THE HIGHWAY DEPARTMENT
To the Honorable Board of Selectmen:
Gentlemen:
I herewith submit the report of the Highway Department for the year ending December 31, 1955.
All streets throughout the town received annual repairs. Sev- eral miles of black roads were given a surface treatment. The remaining portion of King Phillip's Path and Union Bridge Road were graveled and seal coated. Roadsides were mowed and raked. Traffic lines were painted and new drainage installed where necessary.
By special appropriations Elderberry Lane, Midway and Arrowhead Roads were graded, graveled and surfaced. New drainage was installed in these streets also, as well as in Indian Trail. Additional portions of Winter and Temple Streets were rebuilt and surfaced with mixed-in-place. Work on Bow Street was started but because of cold weather had to be discontinued. It will be completed in the Spring.
The bathing beaches and floats at all town landings received annual care. Fourteen sections were replaced in the Powder Point Bridge and repairs made to the rest of it as necessary.
Chapter 90 Maintenance money was spent on Route 14.
Under Chapter 90, New Construction, the project at Bay Road was continued. Drainage and excavation were completed, but due to cold weather surfacing had to be delayed until spring.
Respectfully submitted, LEWIS B. RANDALL
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