USA > Massachusetts > Plymouth County > Duxbury > Town annual report for the town of Duxbury for the year ending 1956-1960 > Part 66
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Joseph E. and J. Morris Acute Myocardial Infarction Benjamin A. and Eva M. Smith Robert G. and Ina Autrey Horace and Sarah Randall Nathan G. and Ida M. Edwards Anthony and Pearl
Robert J. and Phyllis F. Thomas Nils and Helen - James and Anne N. Glynn
100
101
- and -
Sept. 1 Elizabeth (Jackson) Edwards 94 8 19 Pneumonia
Sept. 2 Harriette M. (Carter) Starkweather
57
Sept. 11 Thomas Waldo Herrick
71
Sept. 17 Frank E. Fitts
79
Sept. 24 Minnie E. (Wentworth) Covell
94 2 14 Arteriosclerotic Heart
Sept. 25 Nora (Barrett) Hall Walsh
86
5 20 Arteriosclerotic Heart Dis.
Sept. 27 Dorothy M. (Wright) Fecke 67 2 24 Cerebral Hemorrhage
Oct. 2 Joan (Potter) Warner
59 10 0
Metastatic Cancer
Oct. 12 Harry F. Pearsall
83 1 2
Cerebrovascular Accident Respiratory Failure
Oct. 17 Jonathan Peter Harvey
121/2 hrs.
80 10 25
Cerebral Thrombosis
Oct. 27 Theodore M. Chase
54
9 16
Nov. 3 Charles C. McNaught
80
11 15
Cerebral Vascular Accident
Nov. 18 John Ridlon
42 2 1
Nov. 20 Marion Bejune (Thompson)
61 7 11
Pontine Hemorrhages and Necrosis
Warren and Hewitt
Nov. 29 Robert C. Mann
35
9 5
Compound fracture of skull
Nov. 30 John E. Lucey
63
3 19
Chronic Glomerulo-Nephritis
David W. and Iva Cleland Daniel and Hannah Leahy
Dec. 23 Wendell B. Phillips
76
17
Cerebral Thrombosis
Wendell and Elizabeth A. Randall
Dec. 27. M. Abbie (Baker) Peckham 68 8 9 Carcinoma of liver metastatic
Dec. 30 Michael Corcoran 18 - -
11 1 Cerebral Vascular Accident 4 23 Acute Coronary Thrombosis 7 6 Cerebrovascular Episode
William W. and Edith Morgan Thos. W. and Elizabeth Hall Frank E. and Charlotte Whitney
Chas. W. and Marie C. Chapman Cornelius and Hanoora Hurley and Margaret Wright
Wm. H. and Mary Louise Allen John and Almira A. Jenkins Donald P. and Deborah Stultes James W. and Fanny Kelley James S. and Nellie Randall
Oct. 17 Frank E. Baker
Cerebral Hemorrhage
James L. and Fannie F. Weston Acute and Chronic Pyelonephritis severe with pyonephrosis
Addison and Grace Whittaker
Leonard C. and Mary E. Chandler Compound fracture of skull, etc., sustained in auto accident Michael and Katherine Murphy
OMISSIONS AND CORRECTIONS OF DEATHS FOR OTHER YEARS
1959
April 4 Alpheus H. Walker, Jr. 25 - - Carcinomatosis
Alpheus H. and Bridie Lee
NON-RESIDENT DEATHS OCCURRING OUT OF TOWN, INTERMENT IN DUXBURY, 1960 1959
Nov. 5 Evelyn Loring 1960
66 0 7
Cerebral Thrombosis
Dennis
Jan. 4 Mary Keith Reynolds Taylor .69 - 20 Cerebral Hemorrhage
Arlington
Jan. 10 Charlotte A. Simmons
79
7 17 Bronchopneumonia
Worcester Brockton
Jan. 19 Roswell F. Phelps
82 8 27
Bronchopneumonia
Durham, N. C.
Jan. 26 Merry Pittman
52
Liver shutdown
Jan. 30 Rhoda W. Wolfe
80
30 Cerebral Hemorrhage
Feb. 4 Ann L. Holland
86
10 6
Bronchopneumonia
Feb. 25 Donald O. Hussey
63
6 14
Heart Disease
April 5 Augusta L. Alden
76
- 20
Diabetes Mellitus
April 22 Stephen L. Peterson
68
2
9
Diabetes Mellitus
April 23 Edwin G. Hunt
57
Coronary Thrombosis
Plymouth Arlington
May 27 Robert Muir
78
20
Carcinoma of Prostate
June 22 Walter T. Lantz
74
5
28
July 3 Eleanor Simcock
85
2
3
Parkinsons Disease
July 3 Elizabeth Hicks
47
-
- Probable Coronary Occlusion
July 21 Isabelle B. Glass
87
6
3 Generalized arteriosclerosis
Aug. 12 Rodney A. Chandler
81
3 11 Acute Coronary Thrombosis
Sept. 3 Mary McIntosh
78
2
1 Metastatic Carcinoma of Liver
Weymouth Cleveland, Ohio Marshfield Foxborough Fairhaven
102
-
Boston Kingston Pembroke Hingham
Jan. 21 John Frazar Austin
54
-
Quincy Marshfield
- -
-
Plymouth
Acute Coronary Thrombosis
Boston
Sept. 12 Erik Carlson
Sept. 20 Alexander Gibbs Macomber, Jr. 84 4 13
Sept. 20 Benjamin Marshall Drake
Oct. 7 Ralph L. Harlow
75
5 24
Coronary Occlusion Acute Myocardial Infarction Acute Myocardial Infarction Arterial Embolism
Oct. 10 Alice T. Potter
Oct. 28
Freeman Israel Davison
89 2 16
Oct. 29 Marcus S. Palmer
83 6 18
Arterio Heart Disease
Nov. 24 Edith L. Whiting
90 3 25 Ruptured Thoracic Aneurysm
Nov. 30 Mildred Pottle
67 3 17
Bronchopneumonia
Framingham Tamworth, N. H. Framingham Lansing, Michigan Windsor, Nova Scotia Carver Plymouth Medfield
103
1 29 Congenital Heart
89 - -
84 - -
104
SUMMARY 1960
Number of Births registered in Duxbury for the year 1960:
Males 44 Females 41 Total 85
Number of Deaths recorded:
Males 31 Females 28
Total 59
Number of Marriage Licenses issued 33
Number of Marriages recorded
37
LICENSES ISSUED FOR
DIVISION OF FISHERIES AND GAME
261
Resident Citizens' Fishing, 50 @ $4.25 $212.50
Resident Citizens' Hunting, 116 @ $4.25 493.00
Resident Citizens' Sporting, 44 @ $7.25 319.00
Resident Citizen Minors' Fishing, 2 @ $2.25
4.50
Resident Citizen Women's Fishing, 13 @ $3.25
42.25
Resident Minor Trappers, 0 @ $2.25
Resident Citizens' Trapping, 1 @ $7.75
7.75
Non-Resident Citizens'
7-day Fishing, 0 @ $4.25
Non-Resident Citizens'
or Alien Fishing, 3 @ $8.75 26.25
Non-Resident Citizens' Hunting, 3 @ $15.25 45.75
Duplicate Licenses, 3 @ .50 1.50
Resident Citizens' Sporting & Trapping (issued free to Citizens over 70 years of age) 24
Resident Citizen Old Age Assistance and to the Blind Fishing License, 1 @ .00
Archery Deer Season Stamps, 1 @ $1.10
1.10
$1,153.60
Less Clerk's Fees, paid to Town 58.10
Paid to Division of Fisheries and Game $1,095.50
105
DOG LICENSES
Licenses issued January 1 to December 31, 1960
638
331 Males @ $2.00
$662.00
60 Females @ $5.00
300.00
241 Spayed Females @ $2.00 482.00
6 Kennel @ $10.00
60.00
Paid to Town Treasurer $1,504.00
(Fees of $159.50 retained by the Town)
MAURICE H. SHIRLEY
Town Clerk
106
REPORT OF THE TREASURER
Receipts and Disbursements for 1960
Receipts
Balance, January 1, 1960
$607,908.73
Total Receipts
2,616,796.97
Total Cash
$3,224,705.70
Disbursements
Paid on Selectmen's Warrants
2,089,378.34
Balance, December 31, 1960
$1,135,327.36
Respectfully submitted,
MAURICE H. SHIRLEY, Treasurer
REPORT OF THE TRUSTEES OF THE JONATHAN AND RUTH FORD FUND
To the Citizens of Duxbury :
The following is a statement of the operations of the principal and income accounts of the Jonathan and Ruth Ford Fund for the year 1960 :
Principal Income
Balance December 31, 1959
Income for 1960
$25,000.00 $4,361.13 818.83
$5,179.96
Paid in 1960 for relief of worthy cases
1,003.17
Balance December 31, 1960 $25,000.00 $4,176.79
PHILIP W. DELANO JAMES H. W. JENNER J. NEWTON SHIRLEY MAURICE H. SHIRLEY, Treasurer
107
REPORT OF THE TRUSTEES OF THE LUCY HATHAWAY TRUST FUND
To the Citizens of Duxbury :
The following is a statement of the operations of the principal and income accounts of the Lucy Hathaway Trust Fund for the year 1960 :
Principal Stocks $22,776.74
Income $796.32
On hand December 31, 1959
Income converted to principal
17.22
17.22
(Cost of 144 share First National Bank of Boston)
$22,793.96
$779.10
Income for 1960
2,136.04
PHILIP W. DELANO JAMES H. W. JENNER J. NEWTON SHIRLEY MAURICE H. SHIRLEY, Treasurer
GRACE and GERTRUDE MYRICK FLOWER FUND
Received June 14, 1960
Principal $150.00
Received the sum of $150.00 to be held in TRUST and to be known as the "Grace and Gertrude Myrick Flower Fund," the interest thereon to be expended for flowers on Memorial Day for Grave of Caroline Burnham, wife of James F., Myrick (Lot No. 349), in Mayflower Cemetery standing in the name of James F. Myrick; and any sur- plus to be used for the care of said Lot No. 349.
On hand December 31, 1960
$22,793.96 $2,915.14
108
REPORT OF THE TRUSTEES OF THE BENJAMIN M. FEINBERG FUND
To the Citizens of Duxbury :
On August 18, 1960, we received from Abraham S. Feinberg, as Executor of the Will of Benjamin M. Fein- berg, the sum of Fifteen Hundred Dollars ($1,500.00) to be held in Trust by the Town of Duxbury and the prin- cipal thereof to be invested so that the members of the School Committee of said town may make an annual award to a member of each year's graduating class of the high school, who intends to pursue his or her edu- cation further, either in a college, university, trade school, or other institution of higher learning, it being specified that preference be given to a student who may be in need of financial assistance.
The above sum of Fifteen Hundred Dollars ($1,500.00) has been deposited in the Plymouth Federal Savings & Loan Association.
PHILIP W. DELANO JAMES H. W. JENNER J. NEWTON SHIRLEY MAURICE H. SHIRLEY, Treasurer
109
CEMETERY TRUST FUND ACCOUNT
By MAURICE H. SHIRLEY, Town Treasurer
Total Amount of Cemetery Perpetual Care
Funds January 1, 1960
$152,289.31
Accumulated Interest
3,952.13
Total January 1, 1960 Received in 1960:
$156,241.44
New Accounts 100.00
Additions
H. Herbert White
John Frazar Austin
400.00
Richard Soule
300.00
Charles A. Peterson
100.00
Capt. Carroll S. Burgess
100.00
Annie K. Atwood
100.00
Selma B. Bitters
200.00
Mary L. DeWolf Heirs
210.00
Isaac D. Wilde
100.00
Hiram B. Lucas
200.00
Frank A. Hinde
200.00
Bertram & Larter
200.00
Perley W. and Harriet W. Royal
200.00
Elbert A. Harvey
200.00
Albert DeWight Sampson
50.00
Josephine R. Lewis
200.00
J. Alice Hartford
300.00
Ethel P. Tower
100.00
Lewis J. Thomas
200.00
Muriel W. Murphy
200.00
Clara C. Cole
100.00
Priscilla Peck
100.00
Faneuil Adams
300.00
Cushman & Bryant
300.00
Fannie F. McNaught
200.00
William Bailey
100.00
110
New
Accounts Additions
Robert Tammett
100.00
Parker C. Richardson
100.00
Philander Nutter & George Brown
200.00
John A. Chandler
375.00
William Barstow
150.00
George Chubbuck
100.00
Jewett S. Willey
100.00
Sarah C. Goodspeed
150.00
Reuben Peterson
100.00
Josephus Dawes
100.00
Samuel Ripley & Ardelia R. Hall
200.00
Katherine G. McAleer
100.00
Bourne & Harrington
200.00
Mark L. Simmons
150.00
Ellen Burke
100.00
JoAnn Willingham
400.00
Joseph W. Simmons
200.00
Consider Burgess
200.00
Henry and Pelham Chandler
200.00
Paul M. Howe
100.00
Lillian Soule Keizer
150.00
Walter T. Lantz
400.00
Richard J. Cotter, Jr.
400.00
Fred W. and Eva P. Wadsworth
400.00
Franklin Glass 400.00
Henry and Irene Lee
450.00
Robert G. and Mary I. Emerson
650.00
William Haradon
100.00
Ellen C. Santheson
200.00
Lura Oakes Cushman
100.00
Duxbury Firemen
300.00
Leslie C. Turner & Henry W. Curtis
200.00
Mabel B. Buckner
200.00
Marie Helen Hunter
300.00
Philomena C. Marshall
400.00
111
John E. and Mary C. Buck
200.00
Ada F. Noyes
50.00
Rebecca T. Holmes
100.00
George L. Govoni
200.00
Alfred J. and Dorothy M. Fecke
200.00
Fred O. Wadsworth
250.00
Chandler & Cassidy
200.00
T. Waldo Herrick
200.00
Alfred Sampson
250.00
Bailey D. Winsor
250.00
Walter N. Smith
200.00
John C. and Frances R. Wolfe
200.00
Eben H. Ellison
400.00
Mayflower Cemetery Fund
60.00
Total Additional Funds
6,475.00
9,020.00
Total New and Additional Funds for 1960
$15,495.00
Interest Added in 1960
4,990.51
Income Withdrawn for Cemetery Use
4,842.65
Balance Dec. 31, 1960
$171,884.30
Total Funds
$167,784.31
Accumulated Interest
4,099.99
$171,884.30
112
REPORT OF THE ASSESSORS
Tax Rate 1960 - $66.00 per $1,000.00
Houses
2,250
Farm Excise
Cows
7
66
Horses
24
7
Neat cattle other than cows
9
18
Fowl
none
2227
Swine
2
8
Sheep
13
54
Persons Assessed on Property
2825
Polls
1514
Acres of Land Assessed
13,175.27 acres
Value of Buildings
$9,477,530.00
Value of Land
2,336,070.00
Total Real Estate
11,813,600.00
Personal Property
1,090,940.00
Total Valuation
12,904,540.00
Increase in Real Estate over 1959
424,050.00
Increase in Personal Property
46,835.00
Net Increase
470,885.00
County Tax
44,700.27
Plymouth County Hospital Assessment
18,736.89
State Audit Tax
2,148.31
State Parks and Reservations
2,641.82
Tax on Real Estate
779,697.60
Tax on Polls
3,028.00
Tax on Personal Estate
72,002.04
Total Taxes Assessed
854,727.64
Assessed Value of Motor Vehicles
1,567,740.00
Motor Vehicle Excise
100,993.94
Motor Vehicle Excise Rate
66.96
113
Sea Wall Assessments added
373.10
Sea Wall Interest added Farm Animal Excise
170.44
85.47
Respectfully submitted,
PHILIP W. DELANO, JAMES H. W. JENNER, J. NEWTON SHIRLEY Assessors of Duxbury.
114
REPORT OF THE FINANCE COMMITTEE
Many changes have taken place in Duxbury since the Report of the Finance Committee which was made in the 1948 Town Report. Francis W. Perry was Chairman. The first paragraph in that report read,
"This completes the first year of your Finance Com- mittee as a separate Department. The duties of the office were strange to the entire Committee at the outset. However, we feel we have made good progress in developing practices and procedures which will enable this Committee, in its advisory capacity, to be of genuine service to the Town."
Since the 1948 Report, eleven other Reports have re- corded the Committee's progress, year by year. Each year new knowledge has helped develop new policies which have been passed along to succeeding Committees.
Over fifty citizens have served the Town as members during this period ... most of them having served for the full three year term. Perhaps, at times, some of the mem- bers may have wondered whether the "honor" of the ap- pointment to the Finance Committee was worth the time, effort and sometimes seemingly futile labor, especially during the hectic months prior to Town Meeting when the job seems particularly "thankless." In most cases, how- ever, when the three year "stretch" is completed, members are loath to leave. For them, the Town has become alive and full of challenge ... its affairs and problems full of interest.
The Town Bylaws prescribe that a copy of the War- rant shall be transmitted to the Finance Committee and that the Committee, after its hearings, consultations, and studies of all Budgets and Articles "shall return the War- rant to the Selectmen together with their recommenda- tions thereto which shall be included with a copy of the Warrant when published for distribution."
115
Each year as the Town has grown and the depart- mental operating expenses and demands for new services have increased, the Committee's job of "recommendation" has become more and more complex.
The Finance Committee has little actual power and its work is by and large advisory in nature. Its strength comes from the force of public opinion behind its recom- mendations. Therefore, the Committee must ever be alert to the best interests of the Town, its citizens and to the in- creased workload placed upon the Town Departments. Finance Committees throughout the State receive inval- uable assistance from membership in the Massachusetts Association of Finance Committees.
As this Town Report goes to press, your Finance Committee is in the midst of its consideration of the many Departmental Budgets and Articles which will appear in the 1961 Warrant.
The first meeting of this Committee was held on March 27, 1960 at which time the following officers were elected: Chairman, Henry W. Palmer; Vice Chairman, Theodore H. Reed; Secretary, Nathaniel R. Cutler. Newly appointed members, Nathaniel R. Cutler, John D. Osborn, and Otto G. Beuttel were welcomed.
Charles M. Tenney, Jr. was appointed by the Mod- erator on November 28th to fill the unexpired term of Otto G. Beuttel created by Mr. Beuttel's resignation.
During the year, John T. Hathaway, Jr. has served as the Finance Committee member on the Personnel Board and Edward B. Peters has represented the Com- mittee on the Site Committee.
O. E. Ringquist continued to follow through on the study and recommendations of the Special Insurance Com- mittee and many beneficial effects of the Committee's work will be felt in the future.
116
A special Sub-Committee studied and reviewed the "Bequeathed Funds" of the Town and prepared a report which was submitted to the Selectmen and Town Treas- urer. Members of this committee who made very ex- cellent study of these funds were Edward B. Peters, Chairman, John T. Hathaway, Jr. and Nathaniel R. Cut- ler of the Finance Committee and Edward L. Butler who was Chairman of the Finance Committee in 1953.
Special attention has been paid to further clarifica- tion of the Town Recreational Programs. Finance Com- mittee members Theodore H. Reed and Charles M. Tenney Jr. received excellent cooperation from the Recreation Activities Committee.
Members of the Finance Committee are most ap- preciative of the excellent cooperation from all Town De- partments, the Selectmen, and the Town Accountant and her staff, for the promptness in which budgets and special Articles were presented to the Committee. As a rule, at this date the Committee still awaits many parts of the warrant which makes it just so much harder to give fair and unhurried consideration to all articles before the Warrant deadline. It is hoped that this year the Com- mittee will be able to make its recommendations on most of the articles in time to be included in the Warrant in- stead of waiting until Town Meeting.
There are many new and interesting articles in the Warrant for 1961 which will be discussed more in detail in future reports to the Townspeople. It is the sincere hope of members of the Finance Committee that as many voters as possible will attend the Annual Town Meeting on Saturday March 11th.
Each year, certain "extraordinary or unforseen ex- penditures" become necessary. A Reserve Fund to meet these emergencies is voted at Town Meeting each year and the Finance Committee is charged with the respon-
117
sibility of deciding when funds should be transferred. During the year the Committee has made the following Transfers:
TRANSFERS FROM RESERVE
April 27, 1960 Police and Fire Group Insurance $210.85
June 27, 1960 Unclassified Account 140.00
August 20, 1960 Fire Insurance Schedule Appropriation
93.09
August 20, 1960 Out of State Travel - Public Welfare 75.00
August 20, 1960 Shellfish Constable's Account
315.00
October 16, 1960 Forest Fire Department 900.00
October 20, 1960 Veterans' Benefits. Department
2,000.00
October 20, 1960 Treasurer's Department
129.00
October 20, 1960 Town Clerk's Department
147.00
October 20, 1960 Group Insurance - Town
225.00
December 8 1960 Building Inspector's Department 80.00
December 8, 1960 Veterans' Benefits Department 1,000.00
December 8, 1960 Group Insurance - Town
5.26
December 8, 1960 Election & Registration
300.00
December 22, 1960 Snow & Ice Removal Department 2,500.00
December 29, 1960 Snow & Ice Removal Department 1,000.00
$9,120.20
HENRY W. PALMER, Chairman THEODORE H. REED, Vice Chairman NATHANIEL R. CUTLER, Secretary T. RICHARDS BEANE JOHN T. HATHAWAY, JR.
JOHN D. OSBORN
EDWARD B. PETERS
O. E. RINGQUIST CHARLES M. TENNEY, JR.
118
ROLAND WELLS ROBBINS Co-Author, HIDDEN AMERICA CONSULTANT ON AMERICAN ARCHAEOLOGY
R.F.D. 1, Concord, Mass.
January 24, 1961
Chairman
Board of Selectmen
Town of Duxbury, Mass.
Dear Sir:
During the past summer I conducted archaeological excavations for the Alden Kindred of America, Inc., at the site of John Alden's first home in Duxbury. The survey took place on town property located near the bronze and stone monument which has designated the supposed site of the house for many years.
The remains of the foundation for the first Alden house indicate that the building was long and narrow, and had a deep root cellar at its westerly end. The thou- sands of artifacts removed from the interior of the founda- tion and from the cellar hole show that a frame structure existed here with a central chimney and a brick fireplace. The windows were diamond shaped. A full report of this work is now being prepared and will be sent to you when it is completed.
The complete restoration of historic buildings is us- ually quite expensive. To reproduce John Alden's first Duxbury home would entail extensive research and would involve a considerable financial layout. The site itself and the remains of this 17th century house foundation are unique and of considerable historic significance.
119
I would like to propose to the town an inexpensive plan for rebuilding the house foundation and its cellar, and setting off the site with a simple fence. The remains of the original stonework would be left intact and the res- toration would be built on it. When rebuilt, the foundation would be 38' long and 101/2' wide, its stonework coming to only 6" above the present ground level. The interior of the dry laid foundation would be 28" deep, the cellar hole having a depth of 8'. The work could be done by a local stonemason.
I am enclosing an artist's sketch showing the site as it would appear if this basic restoration was to be carried out. I have had 16" x 20" enlargements made of this sketch and will send you one if it can be of use to your Com- mittee.
I will be pleased to cooperate with the town in any way that I can with its plans for preserving the founda- tion and the site of Pilgrim John Alden's first home in Duxbury.
Very sincerely, ROLAND W. ROBBINS
120
REPORT OF STATE AUDIT
March 22, 1960
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 period from July 24, 1957 to October 24, 1959, 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.
Mr. Herman B. Dine 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 Duxbury for the period from July 24, 1957, the date of the previous audit, to October 24, 1959, and report thereon as follows:
The financial transactions, as recorded on the books of the several departments receiving or disbursing money for the town or committing bills for collection, were ex- amined, checked, and verified by comparison with the books of the town accountant and the town treasurer.
121
The books and accounts in the office of the town ac- countant were examined and checked. The receipts, as recorded, were checked with the records of the depart- ments making payments to the treasurer and with treas- urer's books while the payments were checked with treas- ury warrants signed by the selectmen and with the treas- urer's cash book. The appropriations and transfers were checked with the town clerk's records of the town meet- ings and with the authorization of the finance committee for transfers from the reserve fund.
The accountant's ledgers were analyzed, the neces- sary adjusting entries resulting from the audit of the sev- eral departments were made, and a balance sheet, which is appended to this report, was prepared showing the fi- nancial condition of the town on October 24, 1959.
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 de- partments collecting money for the town and with other sources from which money is paid to the town, while the payments were checked with the selectmen's warrants authorizing the treasurer to disburse town funds. The cash balance on October 24, 1959 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 payments made for maturing debt and interest were compared with the amounts falling due and checked with the cancelled securities on file.
The records of employees' payroll deduction on ac- count of Federal and State taxes, county retirement sys- tem, and group insurance, were examined, checked, and proved with the accountant's ledger controls.
122
The savings bank books and securities representing the investments, of the trust and investment funds in the custody of the town treasurer and the Plymouth Five Cents Savings Bank were examined and checked. The in- vestments were listed, the income was proved, and all transactions, and balances were verified and compared with the treasurer's and the accountant's books.
The records of tax titles held by the town were ex- amined and reconciled with the collector's books and with the accountant's ledgers, while the redemptions were checked with the treasurer's cash book. The records of tax possessions were examined, and the additions as a result of tax title foreclosures were proved.
The tax title and tax possession transactions were fur- ther verified by comparison with the records at the Re- gistry of Deeds.
The books and accounts of the town collector were examined and checked. The poll, personal property, and real estate taxes, excise, and assessments outstanding at the time of the previous examination, as well as all subse- quent commitments, were audited and checked with the assessors' warrants issued for their collection. The pay- ments to the town treasurer were checked with the trea- surer's cash book, the abatements were compared with the assessors' records of abatements granted, the transfers to the tax title account were checked, and the outstanding accounts were listed and reconciled with the respective ledger controls.
The commitments of departmental and water acounts receivable were examined and checked. The recorded re- ceipts were checked with the payments to the treasurer and with the accountant's books, and the outstanding ac- counts were listed and compared with the accountant's controlling accounts.
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