USA > Massachusetts > Essex County > Andover > Town annual report of Andover 1921-1925 > Part 28
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FRANK M. SMITH Constable
At a legal meeting of the inhabitants of the Town of Andover qualified to vote in town affairs convened in the Town House in said Andover, on Tuesday, the Twelfth day of June, 1923, at 8 o'clock in the evening, agreeably to the requirements of the foregoing warrant, Moderator Alfred L. Ripley presided and read the warrant.
Took up Article 1.
Voted, at 8.15 p.m., That the Town appropriate the sum of two hundred thirty thousand ($230,000.00) dollars for the pur- pose of building a school building in that part of Andover known
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as Shawsheen Village and of purchasing furnishings and original equipment for said building, and that for the purpose of raising said amount the Town Treasurer with the approval of the Select- men be and he hereby is authorized and directed to prepare, issue and sell under authority of Chapter 272, Massachusetts Acts of 1923, bonds or notes of the town in the aggregate principal amount of two hundred thirty thousand ($230,000.00) dollars outside the debt limit but otherwise subject to Chapter 44 of the General Laws, payable in such annual payments and at such rate of interest not exceeding five per cent per annum payable semi- annually as the Treasurer and the Board of Selectmen may deem expedient, bearing on face the words "Andover School Loan, Act of 1923," signed by the Treasurer and countersigned by the Selectmen. The vote was unanimous, 116 voting in the affirma- tive and none in the negative.
Took up Article 2.
Voted, at 9.19 p.m., That the School Committee be appointed and authorized to procure plans and specifications, obtain bids, let contracts, and approve bills for building, purchasing the furnishings, and equipping the new schoolhouse mentioned in Article One.
Took up Article 3.
Voted, at 9.21 p.m., To authorize the Selectmen to take in fee by eminent domain for school purposes, and award damages therefor, the land situated on Magnolia Avenue in Andover, and being lot numbered six (6) as shown on plan of land known as "Oakhurst Knolls," recorded in Essex North District Registry of Deeds, book 238, page 600, said lot being bounded northerly by lot numbered 7, as shown on said plan, 80 feet; Easterly by Magnolia Avenue, as shown on said plan, 50 feet; Southerly by lot numbered 5, as shown on said plan, 80 feet; Westerly 50 feet as shown on said plan.' WContaining 4000 square feet of land; and to appropriate a sum not exceeding seven hundred and fifty ($750.) dollars therefor, the same to be raised by taxation.
Took up Article 4.
Voted, at 9.22 p.m., That article be withdrawn.
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Took up Article 5. Voted, at 9.23 p.m., That article be withdrawn.
Took up Article 6.
Voted, at 9.30 p.m., Not to accept as a Town Way, said street.
Took up Article 7.
Voted, at 10.04 p.m., To appropriate a sum not exceeding $2500. for the purpose of lowering the bed of Roger's Brook from a point near center of the Public Park, to the opening of culvert at east side of Bartlet Street and installing necessary pipes and retaining walls, and such other work in the deepening and widen- ing of Roger's Brook as may be found necessary, said work to be done under the supervision of the Board of Public Works, in cooperation with the abutting owners.
Took up Article 8.
Voted, at 10.14 p.m., That the question of the collection and disposal of garbage and ashes be referred to the Board of Health and Board of Public Works, as a joint committee, to report at the next annual town meeting.
Took up Article 9.
Voted, at 10.15 p.m., That the meeting be dissolved.
The foregoing is a true copy of the warrant and of the Officers' return on the same, also a true record of the doings of the meet- ing.
Attest:
GEORGE A. HIGGINS, Town Clerk
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SPECIAL TOWN MEETING, SEPTEMBER 17, 1923 WARRANT
THE COMMONWEALTH OF MASSACHUSETTS
ESSEX, Ss .: To either of the Constables of the Town of An- dover,
GREETING:
In the name of the Commonwealth you are hereby required to notify and warn the inhabitants of said town who are qualified to vote in town affairs to meet and assemble at the Town House in said Andover, on Monday, the seventeenth day of September, 1923, at 8 o'clock p.m., to act on the following articles :
Article 1. - To see if the town will vote to appropriate the sum of $30,000. as its part of the reconstruction of Haverhill Street in Shawsheen Village from Main Street easterly about 1700 feet, it being understood that the balance of the cost will be borne by the State and County; also to authorize the Town Treasurer, with the approval of the Selectmen, to borrow the said sum of $30,000. the same to be paid from the tax levy of 1924, on petition and recommendation of the Board of Public Works.
Article 2. - To act on any other business that may legally come before the meeting.
And you are directed to serve this warrant by posting attested copies and publication thereof, seven days at least before the time of said meeting as directed by the By-Laws of the town.
Hereof fail not and make return of this warrant with your doings thereon, at the time and place of said meeting.
Given under our hands this Sixth day of September, A.D. 1923.
FRANK H. HARDY CHARLES BOWMAN ANDREW McTERNEN Selectmen of Andover
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ANDOVER, MASS., September 17, 1923
ESSEX, SS.
Pursuant to the foregoing warrant, I, the subscriber, one of the Constables of the Town of Andover, have notified the inhabi- tants of said town to meet at the time and place and for the pur- poses stated in said warrant, by posting a true and attested copy of the same on the Town House, on each schoolhouse and in no less than five other public places, where bills and notices are usually posted, and by publication in the Andover Townsman. Said warrants have been posted and published seven days.
FRANK M. SMITH,
Constable
At a legal meeting of the inhabitants of the Town of Andover qualified to vote in town affairs convened in the Town House in said Andover, on Monday, the seventeenth day of September, 1923, at 8 o'clock in the evening, agreeably to the requirements of the foregoing warrant, Moderator Alfred L. Ripley presided and read the warrant.
Took up Article 1.
Voted, at 8.20 p.m., That the town appropriate the sum of $30,000. as its part of the reconstruction of Haverhill Street in Shawsheen Village from Main Street easterly about 1700 feet, it being understood that the balance of the cost will be borne by the State and County; also that the Town Treasurer, with the ap- proval of the Selectmen, be and hereby is authorized to borrow the said sum of $30,000. the same to be paid from the tax levy of 1924.
Took up Article 2.
Voted, at 8.22 pm., That the Cunningham property on Whittier Court, adjoining the Playstead, and purchased by the town in March, 1923, be made a part of the said Playstead and turned over to the Park Commissioners.
Voted, at 8.30 p.m., That the meeting be dissolved.
The foregoing is a true copy of the warrant and of the Officers' return on the same, also a true record of the doings of the meeting. Attest: GEORGE A. HIGGINS,
Town Clerk
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ACCOUNTANT'S REPORT
October 9, 1923
To the Board of Selectmen,
Mr. Frank H. Hardy, Chairman, Andover, Massachusetts.
Gentlemen :
I submit herewith my report of an audit of the accounts of the town of Andover for the period from January 1, 1922 to July 24, 1923, made in accordance with the provisions of Section 40, Chapter 44 of the General Laws. This report is in the form of a report made to me by Mr. Edward H. Fenton, Chief Examiner of this Division, who was placed in charge of the work.
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:
As directed by you, I have made an audit of the books and accounts of the town of Andover for the period from January 1, 1922 to July 24, 1923, and submit the following report thereon :
The financial transactions of the town as recorded on the books of the several departments receiving or disbursing money for the town, or committing bills for collection, were examined for the period covered by the audit.
The accounts of the selectmen were examined and checked. The records of orders drawn for the payment of town funds were checked with the appropriation accounts, and several of the
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accounts were found to be overdrawn, this being in violation of Section 31, Chapter 44, General Laws, which provides that:
No department of any city or town, except Boston, shall incur liability in excess of the appropriation made for the use of such department, except in cases of extreme emergency involving the health or safety of persons or property, and then only by a vote in a city of two-thirds of the members of the city council, and in a town by a vote of two-thirds of the selectmen.
Apparently the reason for some of the overdrafts is the prac- tice of making appropriations of smaller amounts than are re- quired for the expenses of departments and depending upon the receipts of these departments to make up the necessary amounts, thereby leaving indefinite sums to be used by the departments. In this connection attention is called to Section 53, Chapter 44, General Laws, which provides that:
All moneys received by any town officer or department, except as otherwise provided by special acts and except fees provided for by statute, shall be paid by such officer or department upon their receipt into the town treasury. Any sums so paid into the town treasury shall not later be used by such officer or department without a specific appropria- tion thereof.
I would therefore recommend that, in future, all appropriations be made for the full amount to be expended by each depart- ment, and that the receipts be estimated by the assessors in fixing the tax rate. This method, while a change from the past, will not cause any increase in the amount to be raised by taxation and will enable the department officials to plan their work better, as they will know early in the year the amounts they will have at their disposal.
I would also recommend a small appropriation for a reserve fund, as provided for by Section 6, Chapter 40, General Laws.
The custom of some departments of keeping a bank account and making payments to the treasurer perhaps two or three times a year of money which they have collected is open to censure. This practice is contrary to the provisions of Section 53, Chapter
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44, General Laws, previously quoted. I would therefore recom- mend that the board of public works, the town clerk, and the cemetery, library, and tax collector's departments comply with this provision of the statute. It has also been customary for the library department to pay its own bills out of a banking account kept by the treasurer of the library. Attention is called in this connection to Section 35, Chapter 41 of the General Laws, which provides that:
The town treasurer shall give bond for the faithful per- formance of his duties in a sum and with sureties approved by the selectmen, shall receive and take charge of all money belonging to the town, and pay over and account for the same according to the order of the town or of its authorized officers. No other person shall pay any bill of any depart- ment. He shall have the authority given to an auditor by section fifty-one, and shall annually render a true account of all his receipts and disbursements and a report of his official acts.
And to Section 52, Chapter 41, General Laws, which requires that:
. The selectmen shall approve the payment of all bills or payrolls of all departments before they are paid by the treasurer, and may disallow and refuse to approve for pay- ment, in whole or in part, any claim as fraudulent, unlawful or excessive.
The books and accounts of the town treasurer were examined and checked in detail. The cash book was footed, and the recorded receipts were verified by a comparison with the records in the departments collecting moneys for the town or com- mitting bills for collection. The records of payments were checked with the selectmen's orders authorizing the treasurer to disburse town funds and with the records of amounts falling due on account of debt and interest and State and county taxes. The cash on hand July 24, 1923, was verified by an actual count and the bank balance was reconciled with the bank statement of July 24, 1923.
The trust funds in the custody of the town treasurer were
32
examined and verified by comparing them with the savings bank books on file.
The accounts of the tax collector covering the levies of the years 1921 and 1922 were examined and found to be in an un- satisfactory condition. It was found that the assessors of the town had not presented the collector with a tax list covering the warrants for those years as provided by Sections 53 and 54, Chapter 59 of the General Laws, which read as follows:
Section 53. The assessors shall, within a reasonable time, commit the tax list with their warrant to the collector of taxes, and if there is a fire, water, light or improvement district in the town, they shall commit to him a separate list and warrant for the district taxes. If no collector has been chosen, they shall commit such list with their war- rants, to a constable; or, if there is no constable, to the sheriff or his deputy; but the assessors of a town shall not commit a tax list to the collector until the bonds of such collector and of the town treasurer have been given and approved as required by law.
Section 54. The tax list committed to the collector shall be, in substance, as follows:
Names and Residences (Give street and No. of residence)
No. of Polls
Poll Tax
Tax on Real Estate
Tax on Personal Total
Time when
Property
paid
Names
NON-RESIDENT Residences, if known
Tax
As the collector had no tax list, he has kept a card ledger for the years 1921 and 1922; said cards having been written up by him from the assessors' valuation book. In order to obtain a proof of the taxes, it was necessary for us to make a list of these cards, showing the original assessment against each taxpayer and the financial transactions to July 24, 1923. As several of the cards were missing, it was impossible to make an absolute proof of the condition of the tax levies.
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The collector's cash book was footed and the recorded col- lections were verified by a comparison with the treasurer's cash book. The abatements were checked with the records of abate- ments granted by the assessors and the outstanding accounts were reconciled as accurately as possible under the existing conditions.
The outstanding accounts were further verified by mailing notices to a number of persons whose names appeared on the cards as owing money to the town, and the replies received to date are in accord with the records.
I would recommend that, in future, the collector, in making payments to the treasurer, show separately the amounts re- ceived from taxes, moth assessments, and interest, and that the treasurer show these items separately on his cash book.
The books and accounts kept by the Board of Public Works were examined. It was noted that the bills for water rates and water connections are not added in total when sent out, and that no controlling account is kept of the water register, which is necessary in order to prove the outstanding accounts. The water register was examined and the outstanding accounts on July 24, 1923, were listed.
The Board of Public Works collects its own bills for water rates and water connections, and the town treasurer collects all other bills sent out by the department.
The cash book showing the collections was examined and the collections proved by a comparison with the treasurer's cash book, together with the cash on hand July 24, 1923, not yet paid to the treasurer. The cash on hand was verified by an actual count and the balance in the bank proved by the bank statement of even date.
The sewer and sidewalk assessments were examined and verified and the outstanding accounts listed. The system of accounting in this department could be simplified, and its many ledgers reduced to one.
All appropriations made for the department, whether from revenue or loans, should be entered as separate accounts in the ledger, and all bills and pay rolls should be analyzed and charged against the correct appropriation.
I would recommend that, in future, the department keep a
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controlling account of bills sent out for collection, debiting said account with the total of all such bills and crediting said account with all cash collections and abatements on account of same. The balance of this account should at all times show the out- standing bills, and can be proved by the uncollected accounts as shown in the water register.
The town owns library trust funds which are in the custody of the trustees of the public library, and a fuel fund which is in the custody of the trustees of the Cornell Fuel Fund. The securities comprising these funds were examined and listed, the cash trans- actions during the period covered by the audit being checked and verified, and the income being figured and proved. The records of the cash transactions on account of the Cornell Fuel Fund were not available for the year 1922, as they had been destroyed. The records for the year 1923 were examined and verified and the cash balance on hand August 15, 1923, was verified by the bank statement.
There are four trust funds in the custody of the trustees of the Punchard Free School, which are as follows: Punchard Free School Fund, Barnard Fund, Draper Fund, and Goldsmith Fund. The Punchard Free School Fund and the Barnard Fund were given by deed of gift to the trustees, to be administered by them, the income of said funds to be expended for the benefit of the High School. The Draper Fund was given to the town December 12, 1904, the income from this fund and also from the Goldsmith Fund to be used for the purchasing of prizes for scholarship. The securities comprising these funds were examined and listed August 13, 1923. The cash transactions were verified and the income figured and proved.
The surety bonds of the town treasurer, tax collector, and treasurer of the sinking funds for the faithful performance of their duties were examined, the collector's and the sinking fund treas- urer's bonds being found to be in proper form. The town treas- urer's bond, however, is in the form of a continuation bond and does not, in my opinion, give the town the protection to which it is entitled. I would therefore recommend that the treasurer have a bond for each year, as is required of the collector of taxes.
The town clerk is not bonded as required by Section 13, Chapter 41, General Laws, which is as follows:
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Every town clerk shall, within ten days after his qual- ification, give bond to the town for the faithful performance of his duties, in such sum and with such sureties as the se- lectmen may approve. If he does not give bond within the time prescribed, the selectmen may declare the office vacant and fill the vacancy in the manner prescribed in the follow- ing section.
Appended to this report are tables showing a reconciliation of the treasurer's cash, summaries of the tax and assessment ac- counts and of the trust funds in the custody of the town treas- urer, the trustees of the library, the Punchard Free School Fund and the Cornell Fuel Fund, together with a statement of the cash transactions of the library. There is also appended a table showing a reconciliation of the cash balance in the possession of the water department July 24, 1923, a table giving the condition of the water loan and sewer loan sinking funds, and a balance sheet reflecting the financial condition of the town on July 24, 1923.
While engaged in making the audit, I received the hearty co- operation of the several town officials, and on behalf of my assistants and for myself I wish to express my appreciation for the co-operation received and the assistance rendered.
Respectfully submitted,
EDWARD H. FENTON, Chief Examiner
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FINANCIAL REPORT
SCHOOLS
GENERAL EXPENSES
Salaries :
Superintendent
$3800.00
Attendance Officer
101.40
Clerk
838.00
$4739.40
Office and Miscellaneous
113.99
113.99
$ 4853.39
EXPENSES OF INSTRUCTION
Supervisors:
Salaries
5742.11
5742.11
Teachers:
High
16841.46
Elementary
49922.15
66763.61
Textbooks:
High
395.16
Elementary
836.03
1231.19
Supplies :
High
1425.18
Elementary
1038.38
2463.56
Amount carried forward
$81053.86
37
Amount brought forward
$81053.86
EXPENSES OF OPERATION
$6711.57
Janitors Fuel
9879.56 826.47
Miscellaneous
17417.60
MAINTENANCE
Repairs
3754.86
3754.86
AUXILIARY AGENCIES
Health
1412.35
Transportation
5604.60
7016.95
MISCELLANEOUS
Tuition
666.45
Sundries
1969.18
2635.63
SUMMARY OF RECEIPTS AND EXPENDITURES
Appropriation Total Expenditures
$111883.00
111878.90
Balance
4.10
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TOWN OFFICERS
Appropriation, March, 1923
$ 10400.00
Frank H. Hardy, Chairman, Selectman,
Assessor and Overseer $750.00
Walter S. Donald, Selectman, Assessor and Overseer 150.00
Charles Bowman, Selectman, Assessor and Overseer 800.00
Andrew McTernen, Selectman, Assessor and Overseer 800.00
George A. Higgins, Town Clerk and Clerk of Selectmen 1283.30
George A. Higgins, Town Treasurer 1450.00
William B. Cheever, Tax Collector 1800.00
Edith P. Sellars, Clerk and Stenographer
1294.00
Joseph I. Pitman, Building Inspector
499.92
Daniel J. Murphy, Town Counsel
650.00
Walter H. Coleman, Auditor
125.00
John S. Robertson, Auditor Harry Sellars, Auditor
100.00
Smart & Flagg, Surety Bonds
180.00
Division of Accounts, certification of notes
36.00
Alfred L. Ripley, Moderator
20.00
Charles F. Emerson, auto hire
35.00
Charles F. Emerson, Sealer
62.50
W. J. Morrissey, auto hire
17.50
Elmer F. Conkey, team hire, Assessor
16.00
C. Madeleine Hewes, clerical work
45.30
Lilla D. Stott, probate and real estate transfers 88.40
Amount carried forward
$10327.92
39
125.00
Amount brought forward
$10327.92
Andover National Bank, safety deposit box 5.00
Sampson Murdock Co., directory 5.00
Banker and Tradesman, subscription
7.00
Board of Assessors, expenses
31.00
Board of Selectmen, expenses
20.72
American Railway Express Co.
.37
Total expenditure
$ 10397.01
Balance
2.99
$10400.00 $10400.00
40
TOWN HOUSE
Appropriation
$3000.00
George W. Mears, Janitor
$210.00
William C. Brown, Janitor
845.05
Police Duty
67.00
Lighting
351.97
Fuel
950.94
Equipment and repairs
450.52
Supplies
222.31
Labor, removing rubbish
32.00
Total
$3129.79
Transferred from Miscellaneous
129.79
$3129.79
$3129.79
41
FIRE DEPARTMENT
Appropriation
$24000.00
Salaries, Engineers
$1275.00
Wages, permanent men
11315.00
Wages, call men
3023.50
Wages, fire alarm
106.92
Fire Alarm
783.51
Fuel
959.64
Light
240.82
Maintenance building and furnishings
609.13
Equipment and repairs
2782.95
Horses, care of same
993.52
Miscellaneous
371.62
Telephone
96.90
Labor
129.00
Janitor, Ballardvale
100.00
New Hose, 1200 feet
1038.00
Total expenditures
$23825.51
Balance
174.49
$24000.00 $24000.00
42
FIRE TRUCK
Appropriation
$10000.00
Stutz Fire Engine Co. Balance
$9000.00
1000.00
$10000.00 $10000.00
BRUSH FIRES
Appropriation
$1000.00
Pay Rolls
$952.50
George H. Hadley & Co., C. soda
25.09
C. R. Hoffman, lunches
3.85
J. F. McDonough, team hire
7.50
Terry Press, printing
10.50
Total
$999.44
Balance
. 56
$1000.00
$1000.00
.
43
ELECTION AND REGISTRATION
$600.00
Appropriation
Precinct Officers
Precinct One
$107.50
Precinct Two
52.00
Precinct Three
55.50
Precinct Four
51.00
Police Duty
15.00
Printing
63.60
Registrars of Voters
75.00
C. R. Hoffman, lunches
7.75
American Woolen Co., ballot boxes
27.80
Total
$455.15
Balance
144.85
$600.00
$600.00
44
POLICE DEPARTMENT
$14500.00
Appropriation
Special Appropriation
700.00
Frank M. Smith, Chief
$1872.00
Pay Roll, Patrolmen
9248.35
Wages, Special Police
868.24
A. A. Roesch, truck
759.82
Maintenance, truck and motorcycle
486.40
Miscellaneous
227.93
Equipment and repairs
299.26
Telephone
137.95
Auto hire
103.50
Light
64.95
George B. Carmichael, Dog Officer
65.00
Auto List Pub. Co., subscription
50.00
Total
$14183.40
Balance
1016.60
$15200.00 $15200.00
45
BOARD OF HEALTH
Appropriation
$3600.00
Lotta Johnson, Nurse, salary
$1500.00
Lotta Johnson, use of car 200.00
Lotta Johnson, Inspector of Slaughtering
200.00
Dr. Charles E. Abbott, salary
75.00
Dr. Charles E. Abbott, fumigation
36.00
F. H. Stacey, salary
50.00
F. H. Stacey, fumigation and supplies
241.75
B. T. Haynes, salary
50.00
B. T. Haynes, fumigation
11.28
Ray S. Youmans, Inspector of Animals
350.00
Joseph P. Nolan, Plumbing Inspector
234.00
John S. Buchan, Plumbing Inspector
30.00
Essex Sanatorium, board of patients
550.78
Reading State Sanatorium, board of patient
128.00
Printing
19.50
C. A. Hill, plate
3.85
William Burke, burying animals
12.00
John Fraize, burying animals
8.00
Modern Hospital Pub. Co., subscription
3.00
C. L. Wilson, transportation
1.50
C. J. Francis, supplies
1.25
Total
$3705.91
Transferred from Miscellaneous
105.91
$3705.91
$3705.91
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PRINTING AND STATIONERY
-
Appropriation
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