USA > Massachusetts > Plymouth County > Duxbury > Town annual report for the town of Duxbury for the year ending 1961-1965 > Part 32
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Chapter 808, effective as of January 1, 1964, inserts in Section 5 of Chapter 59, G. L., a new clause which grants a limited exemption to qualifying elderly persons. Since there are eight qualifications which must be met in their entirety it is not feasible to set forth these req- uirements in this report but it is recommended that citizens 70 years of age or over obtain from our office application blanks which will enable them to determine their eligibility. To the best of our knowledge, this is the first time the gross income of the applicant has been one of the required factors for determining eligibility for an exemption.
In 1963 motor vehicle excise tax bills, now prepared by the Registry of Motor Vehicles, were much delayed and requests for reviews of valuations were equally delayed, but we have been promised much faster action in 1964.
In the past we have had many inquiries relating to our failure to establish a system of annually depreciat- ing personal property. We have reviewed our assess- ment of personal property and feel that the record- keeping which is involved in annual depreciation of personal property would demand more time than our present staff could devote to it. We believe the meager saving afforded to the public by annual depreciation
138
would be unfavorably offset by the increased town office costs and by the nuisance value of reporting the date of purchases, purchase prices, property identifications, date andamount of selling prices, and the salvage values. In the almost isolated instances where citizens comply with the Law and file property inventories (referred to asa "Form of List") on or before March 1st as required by law, we make every possible effort to concur with the property owner's own evaluation of his personal effects. In the absence of such a "Form of List" we are required by law to make an estimate.
For more than two decades Duxbury Assessors have proceeded on the theory that a high tax rate tends to discourage unnecessary expenditures, and we have per- mitted valuations to remain low while real estate market values have had a continued upward trend. Recently an examination of the ratio between sales in Duxbury and the Assessors' valuations indicated that we were using a base of approximately 31% of market value. Despite our concerted efforts to equalize valuations throughout the town (using the 31% base) citizens have alleged that inequalities have existed.
There are two prerequisites to proper and legal assessment of real estate. First, the Constitution requires that local property taxes be proportional and reasonable. This means that every owner of property must bear a tax burden proportionate to that imposed uponany other taxpayer. The Constitution forbids dis- crimination by means of arbitrary or unequal methods of valuation. Second, in addition to the constitutional mandate of equality of treatment, the General Laws require the assessors to assess all property at its "full and fair cash value". "Full and fair cash value" means
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a fair market value or the price at which a willing pur- chaser would buy and a willing seller would sell.
We realize that compliance with these constitutional and statutory requirements relative to the assessment of real and personal property is a duty which we are under oath to perform. In prior years we have considered increasing values, and each year we have deferred a step which seemed inevitable, but not necessarily desir- able.
An argument in favor of one-hundred per cent as- sessments is the assumption that inequalities are much more obvious. An argument against one-hundred per centassessments is the false sense of security which a low tax rate gives. We must, however, give some weight to the probability that Duxbury may suffer if we fail to bring our valuations up to full market value, for our low valuation policy may result in loss of State- collected revenue if a new formula for distribution is adopted by the Legislature.
Our Board has made a careful study of procedures in other towns, we have inquired as to the results derived in towns where outside assessing firms have been retain- ed, and we have assiduously studied all the information which has been placed at our disposal by the State De- partment of Corporations and Taxation. We have con- cluded that 1963 valuations were unrealistic, and despite our knowledge that market values in Duxbury are con- siderably inflated, we have voted to raise all valuations to conform to the constitutional and statutory require- ments of the Commonwealth.
Generally speaking, the taxpayer will see no great
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difference is the amount of his tax, provided the town meeting votes intelligently and with full knowledge that references to a much lower tax rate are based on much higher valuations.
A drop of more than $90,000. in the Excess and Deficiency Account is a factor which must receive atten- tion by the Assessors when they determine the tax rate for 1964, and consideration must be given to the poten- tial loss of tax revenue resulting from the exemptions to be granted under Chapter 808 referred to above.
ASSESSORS' STATISTICAL REPORT
1963 Tax Rate $69.00 per $1,000.00
Number of Houses Assessed
2,358 6
Cows
Horses 27
Neat Cattle other than Cows
5
Fowl
1240
Sheep
22
Co
Ta
Ta
141
Persons Assessed on Property
4,266
Polls
1,624
Acres of Land
13,070.13
Value of Buildings
$10,851,840.00
Land
$2,618,170.00
Total Real Estate
$13,470,010.00
Personal Property
$1,181,720.00
Total Valuation
$14,651,730.00
Increase in Real Estate over 1962
$556,760.00
Increase in Personal Property
$50,370.00
Net Increase
$607,130.00
County Tax
$57,372.24
Plymouth County Hospital Assessment $20,869.23
State Audit Tax
$78.75
State Parks and Reservations
$3,543.12
Tax on Real Estate
$929,430.69
Tax on Polls
$3,248.00
Tax on Personal Estate
$81,538.68
142
Total Taxes Assessed
$1,014, 217.3'
Assessed Value of Motor Vehicles
$2,637,375.00
Motor Vehicle Excise $151,126.74
Motor Vehicle Excise Rate
$66. 00 per $1000.00
Sea Wall Assessment Committed $326.17
Sea Wall Interest Committed $126.58
Water Liens Added to Taxes $149.20
Respectfully submitted,
PHILIP W. DELANO
JAMES H. W. JENNER J. NEWTON SHIRLEY Assessors of Duxbury
143
REPORT OF HARBOR MASTER
To the Honorable Board of Selectmen:
I submit my report as Harbor Master for the year .0 1963.
3.1 This year there were approximately 710 Boats of all types moored or anchored in Duxbury Waters. This in- .s cludes tenders, outboards, inboards, sailboats and aux- iliary sailboats.
Speed limit signs were again placed in the basin and main channel, also at the mouth of Bluefish River, and on the bank approaching the Cove Street Bathing area. These areas and other bathing areas are patrolled reg- ularly to check speeders and reckless operators.
Thirty-four channel markers were set out early in the spring. These were placed at Howland's Landing, Joe's Point and the beach channel up to Clark's Island. Twelve of these markers will be replaced this coming season with a new type of buoy which will be made this winter and I hope will prove to be more satisfactory in the deep and fast waters of beach channel.
Mooring fee bills were sent out May 1, and $1, 551.50 collected.
Respectfully submitted,
MANUEL OLIVER, Harbor Master
.2
7.5 5.1 6.1
144
REPORT OF THE SHELLFISH CONSTABLE
To the Honorable Board of Selectmen:
Gentlemen:
I submit my report as Shellfish Constable for the year 1963.
1228 permits for family use were issued at $1.00 each and 23 commercial permits at $5. 00 each for a total of $1, 343. 00. 47 permits were issued free of charge to persons over 70 years of age.
There were 22 annual fee forms sent out and $27.75 collected from grant holders.
During the latter part of June, 4 cents were paid for each live horseshoe crab brought to me. About 12, 000 crabs were destroyed this way.
Thousands of bushels of mussels have been removed from the bay in the past two years but they still remain a problem. There may come a time in the future when the demand for mussels will increase and the Town will benefit from this. Presently, there is a very limited New York consumption.
Soft shell clams are still limited to one bucker per weekto license holders, as they continue to be short in supply.
Following is the record of shellfish taken commer- cially during the year:
890 198 305 60 63
145
890 bushels mixed quahaugs at $6.00/bushel $5,340.00 198 bushels mixed quahaugs at $4.00/bushel 792.00
305 bushels large quahaugs at $2.50/bushel 762.50
60 bushels little necks at $8. 00/bushel 480.00
63 bushels razors at $10. 00/bushel 630.00
$8,004.50
Respectfully submitted,
MANUEL OLIVER, Shellfish Constable
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146
REPORT OF BOARD OF HEALTH
Ihereby submit my report as Agent for the Board of Health for the year 1963.
In January the third type of Sabin oral vaccine for Polio was given at a clinic at the school. All three types of Sabin are now generally available so that those who have not had the complete series may obtain it from their own physicians.
The Communicable Diseases reported to the depart- ment during the past year were as follows:
Mumps
81 Shigella 1
Chicken Pox
40 Infectious Hepatitis 3
Measles
5 Tuberculosis 2
German Measles
8 Gonorrhea 1
Scarlet Fever
2 Dog Bites 16
Scarletina 1
Please report all such diseases, even though they be mild and not seen by a physician.
Rat bait is always available at Dr. Starr's office and works well on any rodent problem.
In November Tuberculin testing was continued in selected grades of our schools in cooperation with the
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Ply
147
Plymouth County Health Association.
We are grateful to the State Department of Public Health for their assistance and cooperation in the inspec- tion and licensing of eating establishments, chicken farms and the like.
Respectfully submitted,
GEORGE ROSS STARR, JR., M.D. Agent
148
THE TOWN DUMP
We hesitate to say much about the Town Dump. The care for 1963 was made on the basis of the recommen- dations of the Finance Committee and the vote of the Town Meeting, even though the Board of Health believed that this would not give the Town what it needed. We are requesting an appropriation for 1964 which will en- able us to hire a caretaker as well as provide adequate bulldozer service. Wealso request sufficient money to maintain the fence along Mayflower Street and extend it as needed. We might add that a little more cooperation from the citizens who use the dump will simplify the work needed.
Respectfully submitted,
J. NEWTON SHIRLEY, M. D. Chairman PHILIP W. DELANO JAMES H. W. JENNER Board of Health
To
149
SOUTH SHORE MOSQUITO CONTROL PROJECT
To the Citizens of the Town of Duxbury
Submitted herewith is the report of the Greenhead Fly Control program conducted on the salt marsh in the Town of Duxbury in the summer season of 1963 under the direction of the South Shore Mosquito Control Pro- ect.
The Greenhead Fly (Tabanas Nigrouvittatus) a fierce piter, larva on many acres of town salt marshes, emerge for a four to six week period July into August. After emerging they rest on the marsh grass. High course tides tend to flush them from these areas. The peak of annoyance to surrounding areas comes at the same time as the high course tides. Although the flight range of the Greenhead Fly is approximately a mile, with the Developments along the town's marshes building up, Greenheads can become a serious problem.
A helicopter was employed in the Town of Duxbury to make two separate applications of insecticide to the breeding sites and resting areas for the control of Green- head Flies just previous to the high course tides of July and August.
The first application of 1075 gallons was used to treat 1075 acres, the second 950 gallons to 950 acres.
From the check counts taken, the number was re- duced considerably.
Respectfully submitted, SIMON J. VENEAU Supervisor
GEORGE ROSS STARR, JR., M. D.
Commissioner, Duxbury
150
REPORT OF THE TREASURER OF THE DUXBURY FREE LIBRARY, INC. For the Year Ended December 31, 1963
Including payments made by the Town of Duxbury the Library.
for
RECEIPTS
Treasurer
Duxbury
Total
In bank & cash 1/1/63
From Trust Funds:
Wright
$4,254.77
Winsor
1,061.27
Hathaway 140. 40
Duxbury Hall 270. 25
Hunt 40. 00
$5,766.69
Donations
100. 00
Sale of Books
100.00
Fines
1,218.87
Appropriation
$13,608.00
Total Receipts
$9,803.71
$13,608. 00
$23,411. 71
EXPENDITURES
Salaries
$11,737.51
$11,737. 51
$ 538.53
- 538. 53
$11,198. 98
Janitor Services
900.00
900. 00
Books
3,792.71
1,718.37
5,511.08
Rebinding
633.60
193.47
827. 07
Library Supplies
734.62
734.62
Maintenance - Building
982.49
982. 49
Insurance
104. 81
497.18
601.99
Telephone
161.38
161.38
Fuel, Lights, Water
1,239.87
1,239.87
Miscellaneous
75.50
75. 50
Total Expenditures
$9,163.51
$13,608.00
$22,771. 51
Balance in Bank and
Petty Cash 12/31/63
640.20
640.20
$9,803. 71
$13,608. 00
$23,411. 71
-
Library
Town of
$2,618.15
151
Note - Also paid by Town from Hathaway Fund for Books $374.98
Respectfully submitted, C. RUSSELL EDDY
Treasurer, Duxbury Free Library Inc.
5
51
20
71
36
152
REPORT OF THE TOWN ACCOUNTANT
I am pleased to submit the annual statement of all receipts and expenditures of the Town of Duxbury for the financial year ending December 31, 1963.
"The old order changeth, giving place to the new, " and 1963 brought about the retirement of Harold O. Westhaver, Chief Auditor of the Commonwealth. Mr. Westhaver has been a welcome and well known visitor to the Duxbury town offices for many a year, and his ever ready assistance and advice will be much missed. There is no question but what his successor will be equally competent, but Mr. Westhaver always had a kindly twinkle in his eyes which softened his stern re- fusal to deviate from well established rules and regula- tions. Under his tutelage accountants strove to do their best, for Mr. Westhaver demanded perfection, but al- ways found it possible to understand and forgive unavoid- able mistakes.
The School Department budget reached an all time high of $648, 796. 00 and it is very easy to realize that the expenditure of this large sum involves much book- keeping. Mrs. Dolly Paulding has been assiduous and exacting in her work and thanks to her efforts much end-of-year checking was eliminated.
Lewis B. Randall, Highway Superintendent, has the largest number of appropriations under his direct su- pervision, and with only a minimum amount of clerical assistance he maintains a record of appropriations with a sufficient degree of accuracy to be of great assistance throughout the year. His patience and understanding
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when my financial statements must, perforce, be delayed a day or two, have been greatly appreciated.
Control Accounts, maintained in the Tax Collector's Office, have been improved in design and handled accu- rately. The maintenance of these controls has the ad- vantage of eliminating most errors, and the added advan- tage of enabling us to "spot" any errors which may unavoidably creep in. As the tax bill numerical count increases the accurate maintenance of these controls will prove invaluable.
Our own office force is frequently overlooked despite the excellence of their work. For example, the fine work by Mrs. Frances Rich in the bills classification section has kept this phase of the work running smoothly despite an increase in the number of vouchers handled in 1963.
The cooperation of old-timers like Tree Warden Parks, Cemetery Superintendent Freeman; Chief Larry Doyle, and Lew Randall is frequently taken a little too much for granted even in a year like 1963 when the death and the retirement of many former town employees and town officials remind us that "a rose to the living is more than sumptuous wreaths to the dead". As town accountant I owe many thank-yous to many people, and greatly regret that lack of space prevents individual mention of their names.
Respectfully submitted,
ISABELLE V. FREEMAN
Town Accountant
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154
RECEIPTS
TAXES
1961 Personal Property Tax
165.43
1961 Real Estate Tax
635.45
1962 Poll Tax
8.00
1962 Personal Property Tax 5,840.37
1962 Real Estate Tax 31,602.50
1963 Poll Tax 2,418.00
1963 Personal Property Tax 75,050.89
1963 Real Estate Tax 885,006.22
Redemption of Tax Titles
1,776.24
Corporation Excise Taxes
49,776.00
Income Tax (School Aid,
Ch. 70) 66,708.60
Income Tax (School Aid,
Ch. 69/71)
4,892.45
Income Tax (Est. Receipts) 12,200.00
Income Tax Fund
18,422.00
1,154,502.15
LICENSES AND PERMITS
Liquor Licenses
4,700.00
Commercial Shellfish
115.00
Private (Family) Shellfish
1,181.00
Garage Licenses
25.00
Denatured Alcohol
7.00
Offal (cesspool or garbage)
16.00
Marriage Licenses
98.00
Pistol Permits
46.00
Small Arms - Dealers
Permits
20.00
Common Victuallers'
34.00
0
"Sunday" Licenses
14.00
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D
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V
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M
Bic
Auc
Gas
Tax
Neo
Car Mobi
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155
Camp and Cabin Licenses
7.00
Mobile Canteen Licenses
4.00
Taxicab Licenses
5.00
Milk Licenses
8.00
Oleo Licenses
1.00
Gasoline Registrations
16.50
nnholders Licenses
4.00
Auctioneers' Licenses
2.00
Bicycle Registrations
1.50
6,305.00
FINES AND FORFEITURES
Third District Court, Fines
329.20
329.20
GRANTS AND GIFTS
County of Plymouth, Dog Fund 991.66
Commonwealth of Mass.
Vocational Education 3,356.07
O.A. A. Meal Tax 2,198.80
Marine Fisheries 1,000.00
School Construction Grants 29, 685.45
Transportation of Pupils 46,283.50
Reimbursement of Lost Taxes 952.53
Library Aid 1,181.75
Highway Aid, Ch. 782 16,403.44
D.A. Federal Grants 2,674.68
D. A. Federal Grants Adm. 386.65
M. A. A. Federal Grants 14,904.75 M. A. A. Federal Grants Adm.1, 445. 19 A. F. D. C. Federal Grants 9,402.50 A. F. D. C. Federal Grants
Adm. 4,937.68
O.A.A. Federal Grants 16,317.62 O. A. A. Federal Grants
Adm. 2,028.43
156
Public Law, #864, Title III
2,392.12
Public Law, #864, Title V
4,125.85
Public Law, #874 5,480.00
166,148.67
PRIVILEGES AND ASSESSMENTS Motor Vehicle Excise Tax:
1958 Levy 12.05
1961 Levy
34.65
1962 Levy
9,687.02
1963 Levy
115, 977. 87
Clam Grant Fees
12.50
Special Assessments, Sea
Wall:
1962 Commitment 30.81
1963 Commitment 261.75
1964 Commitment ( 1
terminal in advance) 16.00
Farm Animal Excise :
1962 Levy 29.60
126, 062.25
GENERAL GOVERNMENT
Town Clerk's Fees
539.50
Town Treasurer's Costs
38.10
Tax Collector's Costs
676.75
H. Mc Neil, Photostat Service
311.00
Postage Stamps
1.50
Telephone Costs
75.30
Sale of Codes and Booklets
65.00
Town Hall Rentals
185.00
1,892.15
DEPARTMENTAL INCOME
Town Clerk
8.50
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157
Health Department
292.22
Harbor Master, Mooring
Fees
1,549.50
School Dept. , miscellaneous 828.92
Building Inspector 2,792.00
Sealing Weights & Measures
88.65
5,559.79
CHARITIES AND VETERANS
General Relief
2,610.08
Old Age Assistance
3,832.57
Aid to Families with Depen- dent Children 5,916.97
Veterans Benefits
7,483.25
Medical Aid to Aged
10,881.27
Disability Assistance
3,688.76
34,412.90
CEMETERIES
Sale of Lots and Graves
600.00
Care of Lots and Graves
1,995.00
Foundations
1,069.50
Interments
4,120.00
All other receipts
221.50
8,006.00
REVOLVING FUNDS
Athletic Association, Receipts
993.58
Athletic Association, Refund 11.40
School Lunch Program,
Receipts and Subsidies
54,778.12
55,783.10
RECOVERIES
Disability Assistance
500.00
158
Old Age Assistance
405.35
Medical Aid to Aged
488.41
1,393.76
WATER DEPARTMENT
Duxbury - Hydrant Service 28,502.00
Water Rates
61,285.64
Service Connections
2,851.24
Meter Resetting
1,425.76
Town of Pembroke
490.05
Guarantee Deposits (see Agency)
Unclassified receipts
1,009.30
Water Liens, added to Taxes:
1962 Levy 340.32
1963 Levy
169.20
96,073.51
UNCLASSIFIED
Sale of Beach Stickers
2,485.00
Dogs sold to Harvard
University
45.00
Fire Insurance - Dividend
83.33
Fire Insurance - Reimburse-
ments
154.37
Receipts from Unidentified
Source 10.06
2,777.76
REFUNDS AND CANCELLED CHECKS
Old Age Assistance, Town Fund
160.50
Insect Pest Control 11.20
Town Collector's Department
200.70
Medical Aid to Aged, Town Fund
7.50
Jr-Sr High School
40.72
Highway Department
14.41
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159
J & R Ford Fund 11.75
Athletic Association $11.40 see Revolving Funds
O. A.A. Federal Grants
107.10
Aid to Dep. Ch., Town Fund
221.25
Disability Assistance, Town
33.50
General Relief (Public Welfare) 63.75
Shellfish Department
2.80
Tree Department
43.35
Library
538.53
Tarkiln Youth Center
48.75
School Department
4.50
Interest (Water Loans)
643.04
D.A., Federal Grants
52.75
Dog License Refunds
291.00
Eastern States 1962 Refund 8.47
Taxes Collected after Abatement:
1960 Real Estate
6.60
1961 Personal Property Tax 14.91
1961 Real Estate Tax
7.10
M. V. Excise taxes collected after abatement:
1958 Levy
12.05
1960 Levy 2.00
1961 Levy
137.38
1962 Levy
40.47
Group Insurance - Refund (Experience) Mass. Blue Cross,
Blue Shield 625.00
Washington National Insurance Co. 1,692.66
Fire Insurance Premiums -
Refunded 535.80
5,579.54
160
INTEREST
Committed Sea Wall Interest
1962 Commitment
16.02
1963 Commitment
95.66
On Deferred Taxes
914.95
On Deferred M. V. Excise
140.27
On Tax Titles Redeemed
66.89
On Deposits
370.10
On Investments
2,467.98
4,071.87
LOANS AND PREMIUMS
Anticipation of Revenue Loan
$150,000.00
Franklin Street Water
Mains, Loan
46,000.00
Premium on Franklin
Street Water Loan
115. 00
196,115. 00
AGENCY, TRUST and INVESTMENT
Payroll Deductions:
Group Hospital & Insurance 15, 964.48
Federal Income Taxes 105,153.27
State Income Taxes 9,502.19
Retirement System 13,463.42
Group H & I, Retired Personnel 452.82
Sporting Licenses
1,206.50
Dog Licenses 1,398.25
Liquor Ad Deposits 23.00
J & R Ford Fund - Income 690.00
Lucy Hathaway Fund - Income 2,346.30
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Plan
161
Planning Board Deposit 10.00
Cemetery Perpetual Care
New and additional 13,656.80
General Care & Improvement
Fund (Cemetery)
new funds and
additional deposits
900.00
Trust Fund Income Withdrawn
from Banks:
F & H Partch Flowers 11.00
George Chandler Flowers 3.00
George H. Wood, Flowers
30.00
Cemetery Perpetual Care
Funds
7,685.34
J & R Ford Fund 254.75
Contributions to Standish
Home Site Fund
26.71
Guarantee Deposits
(Water Dept) 2,522.11
Tailings" (unclaimed checks)
94.28
nvestment: Treasury Bills 272,311.30
447,705.52
Total Receipts $ 2,312, 718.17
162
EXPENDITURES
GENERAL GOVERNMENT
1-1 Moderator's Salary
Appropriation $40.00
Bartlett B. Bradley, Moderator $40.00
1-2-1 Selectmen's Salaries
Appropriation
$2,700. 00
Philip W. Delano, Chairman
$1,500.00
James H. W. Jenner
600.00
J. Newton Shirley
600.00
2,70 0
1-2-2 Selectmen's Department
Appropriation
$5,003.00
Clerk Hire
$1,217.58
Printing, stationery, postage
594.40
Telephone
296.85
Transportation and Meetings
249.43
Association Dues
41.00
Civil Engineer
1,150.00
Consideration for Drainage Easements
3.00
Recording Fees -- Easements
21.00
All other costs
51.25
1-3-1 Accounting Department
Appropriation $7,032.00
Town Accountant's Salary
$3,324.61
Clerk Hire
3,172.55
Printing, Stationery & Postage
364.75
All other costs
127.66
A
Tre
4.9
LASST
3,62451
6,98957
Asso
$4 0
ASSOCI
1.34
9-3
163
-3-3 Accounting Dept. Out of State Travel Appropriation $110.00 Attendance New England States & Municipal Finance Officers Association $101.07
101.07
-3-4 Finance Committee
Appropriation $100. 00
Association Dues $15.00
Duplicator Supplies
7.80
22.80
-4-1 Town Treasurer's Salary
Appropriation
$2,438. 00
Maurice H. Shirley, Town
Treasurer
$2,414.92
2,414.92
-4-2 Treasurer's Department
Appropriation
$4,172.00
arriet B. Borgeson,
Assistant Treasurer
2,465.69
Printing, Stationery, Postage
166.89
urety Bonds
428.70
Clerk Hire
83.46
Telephone
137.90
Travel and attendance at
meetings
90.97
nsurance
30.50
Certification of notes
32.00
lecording fees and Tax Title Costs
61.20
afe Deposit Box 15.00
ffice machine maintenance
66.00
164
Association dues
15.00
Office desk and chair
233.35
3,82 56 mai
1-5-1 Town Collector's Salary
Appropriation $4,164. 00
Wesley B. Stuart, Town Collector $4,118.07
las
4,11 07 jch
1-5-2 Town Collector's Department
Appropriation $5,660.00
Refunds
200. 70
5,860.70
Clerk Hire
$2,429.59
Printing, Stationery, Postage
1,750.42
Surety Bond
354.10
Telephone
135.95
Office Furniture (see refund of $199. 00) 620.14
Transportation and meetings
201.30
Tax Title Expenses
49.65
Deputy Collector
50.00
All other costs
38.25
1-6-1 Assessors' Salaries
Appropriation
$4,800.00
Philip W. Delano, Chairman
$3,000.00
James H. W. Jenner
900.00
J. Newton Shirley
900.00
cabe
5,62: 10
4,80010
1-6-2 Assessors' Department Appropriation $6,755. 00 Clerk Hire $3,994.08
165
treet Lister, fees & travel
$352.94
office supplies, machine
maintenance, binding, and
title "transfers"
1,061.57
ransportation & attendance
at meetings 295.41
Massachusetts Assessors'
School (I.V.F.)
67.10
'elephone
15.90
ssociation Dues
15.00
5,802.00
-6-3 Assessors' Map
Appropriation
$2,500.00
B. Delano, Civil Engineer
$1,975.00
1,975.00
-7 Law Department
Appropriation
$2,000.00
obert J. Geogan, Esquire
$1,951.05
1,951.05
8-1 Town Clerk's Salary
Appropriation
$2,638.00
aurice H. Shirley, Town Clerk
$2,578.20
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