Town annual report of Andover 1921-1925, Part 30

Author: Andover (Mass.)
Publication date: 1921
Publisher: The Town
Number of Pages: 892


USA > Massachusetts > Essex County > Andover > Town annual report of Andover 1921-1925 > Part 30


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Of the two hundred babies born in the past year there were only eighteen who did not reach the twelve-month period, which brings down the infant mortality to a great extent, when it is compared with the report of previous years. I think in the near future the expectant mother is going to pay more attention to prenatal preparation, which, medical science has proven, will give a better foundation to the new-born infant and also decrease infant mortality.


To date there has been something like seven hundred dollars spent by private individuals for the care and prophylactic treat- ment of rabies. We have had very fine co-operation from many departments for the prevention of the spread of this disease, but I am sorry to say, with all this aid, we have had a large number of people who were exposed to this most dreaded and dangerous menace. We have had excellent service from the State Depart- ment of Health; for, whenever a head of an animal has been sent to their laboratory for examination and diagnosis and rabies was found to exist, we have always received prompt notice; and such prompt attention and expert advice from the state officials has been of inestimable value.


The law as to the reporting of contagious diseases remains the same and all communicable diseases must be reported to the Board of Health. If a physician is not called in and a contagious disease exists in a family the head of said family will be held responsible if the case is not reported immediately upon discovery.


Respectfully submitted,


LOTTA JOHNSON, R. N.


82


INSPECTOR OF SLAUGHTERING


To the Board of Health.


GENTLEMEN :


During the year I inspected and passed as suitable for food :


Calves 5


Hogs 48


Respectfully submitted,


LOTTA JOHNSON, R. N.


Inspector


83


TREASURER'S REPORT


FINANCIAL STATEMENT Liabilities


Water Bonds, 4% ($3000 due 1924)


$46000.00


Water Bonds, 312% (3000 due 1924)


29000.00


Water Bonds, 434% (4000 due 1924) 36000.00


Sewer Bonds, 4% (5000 due 1924) 65000.00


Sewer Bonds, 5% (2000 due 1924)


34000.00


High School Loan, 4% (6000 due 1924)


69000.00


Shawsheen Bridge Loan, 434% (2500 due 1924) 7500.00


Main St. Loan, 41/2% (20000 due 1924)


80000.00


Sewer Bonds, 414% (5000 due 1924)


150000.00


Shawsheen School Bonds, 414% (12000 due 1924)


230000.00


Haverhill St. Note (1924)


30000.00


$776500.00


Assets


Cash, General Fund


$31942.80


Cash, Water Loan


6882.97


Cash, Rogers Brook


985.20


Cash, Main Street Sidewalk


1160.52


Cash, Outfall Sewer


8739.53


Cash, War Memorial Committee


444.14


Cash, Shawsheen School


187575.95


Cash, McCarthy Land Taking


750.00


238481.11


Uncollected Taxes


67548.40


Uncollected Moth Work


367.35


67915.75


Amount carried forward


$306396.86


84


Amount brought forward


$306396.86


Commonwealth, State Aid


386.00


Commonwealth, Temporary Aid


845.75


Commonwealth, Mothers' Aid


756.26


Towns, Mothers' Aid


169.56


Sewer Assessments


6341.03


Water Rates due January 1, 1924


10504.60


Sinking Funds


44184.45


63187.65


Balance against Town


406915.49


$776500.00


85


GEORGE A. HIGGINS, Treas., in


DR.


Balance Jan. 1, 1923, General Fund


$5424.42


Balance Jan. 1, 1923, Water Loan 6882.97


Balance Jan. 1, 1923, Special Sewer Survey 3437.66


Balance Jan. 1, 1923, Main Street Loan


1140.29


Balance Jan. 1, 1923, No. Main St. appropriation


15000.00


Balance Jan. 1, 1923, Memorial Committee


1200.00


Commonwealth, Corporation Tax


40613.10


Commonwealth, Income Tax


21926.36


Commonwealth, General School Fund


9547.36


Commonwealth, Bank Tax


2716.35


Commonwealth, Reimbursement, Land taxes


189.39


Commonwealth, Street Railway Tax


710.52


Commonwealth, School Tuition


467.76


Commonwealth, Industrial School


143.28


Commonwealth, Mothers' Aid


1532.90


Commonwealth, Temporary Aid


873.41


Commonwealth, Support of Paupers


260.00


Commonwealth, State Aid 516.00


Commonwealth, Military Aid


37.50


Commonwealth, Moth Work


66.05


Commonwealth, Hawkers' Licenses


98.00


Commonwealth, Haverhill Street


8000.00


Commonwealth, Tuberculosis Subsidy


301.43


Commonwealth, Refund, Teachers' Retirement


7.00


Essex County, Haverhill Street


4900.00


Essex County, Dog Tax


502.82


Essex County, Killing Dogs


65.00


Andover National Bank, Notes


290000.00


Collector's Department, Taxes


404505.34


Collector's Department, Interest on Taxes


3042.06


Collector's Department, Moth Work


2695.70


Collector's Department, Interest on deposits


257.16


Board of Public Works, Water Rates


37718.68


Board of Public Works, Service Pipe


19942.76


Board of Public Works, Sidewalk Assessments


626.50


Board of Public Works, Refund Water Dept.


8.25


American Woolen Co., North Main Street


15000.00


Amount carried forward


$900356.02


86


account with the town of Andover


CR.


Orders paid


Town Officers


$10397.01


Town House


3129.79


Police Department


14183.40


Fire Department


23825.51


New Fire Truck


9000.00


Brush Fires


999.44


Spring Grove Cemetery


5182.51


Almshouse Expenses


7171.94


New Almshouse


6088.43


Outside Relief


4950.95


Mothers' Aid


5324.96


Soldiers' Relief


1652.35


State Aid


386.00


Highway Department


75594.04


Main Street


15297.44


Haverhill Street


37405.26


No. Main Street


30000.00


Main Street Sidewalk


1839.48


Tree Warden


7027.14


Moth Department


7485.42


Street Lighting


9686.38


Public Dump


75.00


Hay Scales


117.60


Sewer Dept. Maintenance


2889.13


Sewer Dept. Construction


1711.49


Outfall Sewer


185307.86


Special Sewer Survey


3020.48


Sewer House Connections


50.85


Sewer Sinking Fund


1000.00


Sewer Bonds


7000.00


Water Dept. Maintenance


22120.80


Water Dept. Construction


32206.45


Water Loan Bonds


20000.00


Water Loan Interest


4862.50


Water Sinking Fund


750.00


High School Bonds


6000.00


Shawsheen Bridge Bonds


2500.00


Main Street Bonds


20000.00


School Department


111878.90


Amount carried forward


$698118.51


87


GEORGE A. HIGGINS, Treas., in DR.


Amount brought forward


$900356.02


Sewer Department, Assessments


4928.19


Sewer Department, Interest on Assessments


49.33


Sewer Department, House Connections


1869.66


Town House, Rentals


886.00


Fire Department, Horses and Supplies


376.22


Almshouse


68.00


Towns, Mothers' Aid


1291.13


Outside Relief, Reimbursement


420.38


Spring Grove Cemetery, Sale and Care of Lots


2727.98


George A. Higgins, Town Clerk's Fees


248.00


Trial Justice Court, Fines


722.20


Hay Scales


60.00


C. F. Emerson, Sealer's Fees


22.69


School Department, Tuition and Supplies


944.60


Board of Health, Licenses


18.50


Old Schoolhouse, Ballardvale, Rents


300.00


Auto Dealer's License


25.00


Druggist License


1.00


Smart & Flagg, Insurance Returned


3.14


Police Department


112.00


City of Lawrence, Outfall Sewer


40311.17


Shawsheen School Loan


230000.00


Shawsheen School Loan, Premium and Interest


721.30


Outfall Sewer Loan


150000.00


Outfall Sewer Loan, Premium and Interest


3736.22


Sinking Fund, Water Bond Redemption


10000.00


Andover National Bank, Interest on Deposits


1616.39


Total


$1351815.12


88


account with the town of Andover


CR.


Amount brought forward


$698118.51


Shawsheen School


44145.35


Parks and Playstead


1186.71


Rogers Brook


1514.80


Interest


22572.70


Board of Health


3705.91


Miscellaneous


569.92


Memorial Hall Library


4000.00


Memorial Hall Library, Dog Tax


502.82


Retirement of Veterans


300.00


Memorial Day


550.00


Post 99, G. A. R.


100.00


Andover Post No. 8, American Legion


827.94


Printing and Stationery


1945.86


Insurance


5127.41


Election and Registration


455.15


Memorial Committee


755.86


Essex Tuberculosis Hospital


2823.50


Civil Judgment


2926.00


County Tax


22708.20


Commonwealth, Bank Tax


2257.42


Commonwealth, Corporation Tax


147.17


Commonwealth, State Tax


24000.00


Commonwealth, Highway Tax


4353.00


Commonwealth, War Poll Tax


7737.00


Commonwealth, Soldiers' Exemption


2.78


Andover National Bank, Notes


260000.00


Total Expenditures


$1113334.01


Balance on hand January 1, 1924


General Fund


31942.80


Water Loan


6882.97


Main Street Sidewalk


1160.52


Rogers Brook


985.20


Outfall Sewer


8739.53


Shawsheen School


187575.95


McCarthy Land Taking


750.00


Memorial Committee


444.14


238481.11


$1351815.12


89


Richardson Fund - Shawsheen Village School DR.


Balance January 1, 1923


$1520.57


Andover Savings Bank, interest


75.89


$1596.46


CR.


W. A. Allen


21.00


Deposit, Andover Savings Bank


1575.46


$1596.46


Draper Fund - School


DR.


Balance January 1, 1923


1138.57


Andover Savings Bank, interest


50.62


$1189.19


CR.


Punchard Athletic Association


$138.57


Deposit, Andover Savings Bank


1050.62


$1189.19


Edward Taylor Fund - Fuel


DR.


Balance January 1, 1923


316.84


Andover Savings Bank, interest


16.00


$332.84


CR.


Deposit, Andover Savings Bank


332.84


$332.84


Varnum Lincoln Spelling Fund


DR.


Balance January 1, 1923


$549.87


Andover Savings Bank, interest


26.79


$576.66


CR.


H. C. Sanborn, Supt. of Schools


$20.00


Deposit, Andover Savings Bank


556.66


$576.66


90


Isaac Giddings Burial Ground Fund DR.


Balance January 1, 1923


$1000.00 50.62


Andover Savings Bank, interest


$1050.62


CR.


Jonathan E. Holt, Trustee


$50.62


Deposit, Andover Savings Bank


1000.00


$1050.62


Dr. Edward C. Conroy School Fund DR.


Balance January 1, 1923


$250.00


Andover Savings Bank, interest


15.91


$265.91


CR.


Deposit, Andover Savings Bank


$265.91


$265.91


Holt Fund - School


DR.


January 1, 1923


$193.48


$193.48


CR.


Deposit, Andover Savings Bank


$193.48


$193.48


Cemetery Fund PERPETUAL CARE DR.


Balance January 1, 1923


$30613.08


Andover Savings Bank, interest


1565.21


Deposit for Perpetual Care


1675.00


$33853.29


CR.


Spring Grove Cemetery, for care of lots


$448.75


Private cemeteries, for care of lots 725.00


Deposit, Andover Savings Bank


32679.54


$33853.29


91


AUDITORS' CERTIFICATE


We have examined the accounts of the several town officers and find them correctly cast, with satisfactory vouchers for all payments.


The Town Treasurer has on deposit in Andover National Bank and cash on hand:


General Fund


$31942.80


Water Loan


6882.97


Main Street Sidewalk


1160.52


Rogers Brook


985.20


Outfall Sewer


8739.53


Shawsheen School


187575.95


McCarthy Land Taking


750.00


Memorial Committee


444.14


$238481.11


JOHN S. ROBERTSON WALTER H. COLEMAN HARRY SELLARS


Auditors


92


PUNCHARD FREE SCHOOL


REV. CHARLES W. HENRY, President HARRY H. NOYES, Clerk and Treasurer


REV. E. VICTOR BIGELOW MYRON E. GUTTERSON REV. NEWMAN MATTHEWS FREDERIC S. BOUTWELL. EDMOND E. HAMMOND JOHN H. CAMPION


93


REPORT OF TREASURER


PRINCIPAL FUND


January 1, 1923


Cash in Banks


$6911.53


Real Estate, Mortgages and Bonds


70088.47


$77000.00


December 31, 1923


Cash in Banks


11053.22


Real Estate, Mortgages and Bonds


65946.78


77000.00


INCOME


January 1, 1923


Cash in Bank


1214.15


Interest and Rents


3679.46


4893.61


EXPENDITURES


N. C. Hamblin, Principal


800.00


Helen M. Dunn, instructor


1045.00


Hazel Underwood, instructor


1120.00


M. E. Stevens, instructor


630.00


Postage and stationery


13.25


Smart & Flagg, insurance


10.00


Andover National Bank - box rent


5.00


Rogers & Angus, insurance


25.00


Harry H. Noyes, treasurer


200.00


Expense, travel, etc.


11.45


Legal expense


25.00


Balance


1008.91


4893.61


94


BARNARD FUND


January 1, 1923


Cash in Bank


$25.50


Dividends


40.00


$65.50


Prizes awarded


First


20.00


Second


12.00


Third


8.00


December 31, Cash in Bank


25.50


65.50


DRAPER FUND


January 1, 1923


Cash in Bank


1424.74


Dividends


72.10


1496.84


Scholarship


60.00


December 31, Cash in Bank


1436.84


1496.84


GOLDSMITH FUND


January 1, 1923


Cash in Bank


266.79


Dividends


13.47


280.26


Prizes awarded


10.00


December 31, 1923


Cash in Bank


270.26


280.26


-


HARRY H. NOYES, Treasurer


95


TOWN WARRANT


THE COMMONWEALTH OF MASSACHUSETTS


ESSEX, SS: To either of the Constables of the Town of GREETING:


Andover,


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 elections and in town affairs to meet and assemble at the designated polling places in Precincts One, Two, Three and Four, viz: The Town House in Precinct One; the Old School House, Ballardvale, in Precinct Two; the Boys' Club House, Shawsheen Village, in Precinct Three; and the Phillips Club House, School Street, in Precinct Four, in said Andover, on MONDAY, THE THIRD DAY OF MARCH, 1924, at 6 o'clock a.m., to act on the following articles:


Article 1. - To elect a Moderator for one year, Town Clerk for one year, Treasurer for one year, Collector of Taxes for one year, one member of the Board of Selectmen for three years, one member of the Board of Assessors for three years, three members of the School Committee for three years, one member of the School Committee for two years (to fill vacancy), two members. of the Board of Public Works for three years, one member of the Board of Health for three years, three Auditors of Accounts for one year, three Constables for one year, one Trustee of Memorial Hall Library for seven years, one Tree Warden for one year and all town officers required by law to be elected by ballot. Also to take action on the following question: Shall licenses be granted for the sale of certain non-intoxicating beverages in this town?


All to be voted for on one ballot. The polls will be open from 6 o'clock a.m. to 5 o'clock p.m.


After final action on the preceding Article one, the said meeting shall stand adjourned by virtue of Section 20, Chapter 39, of the


97


General Laws, to Monday, March 10th, at 1.30 o'clock p.m. at the Town Hall, then and there to act upon the following articles, namely:


Article 2. - To elect all other officers not required by law to be elected by ballot.


Article 3. - To determine what sums of money shall be appro- priated for Almshouse Expenses, Relief out of Almshouse, Aiding Mothers with Dependent Children, Board of Health, Brush Fires, Fire Department, Hay Scales, Highway Department In- surance, Interest, Memorial Hall Library, Memorial Day, Post 99, G. A. R., Miscellaneous, Parks and Playsteads, Police, Printing, Election and Registration, Essex County Tuberculosis Hospital Maintenance, Public Dump, Retirement of Veterans, Reserve Fund, Redemption of Water, Sewer, High School, Main Street, Shawsheen Bridge and Shawsheen School Bonds, Schools, Sewer Maintenance, Sewer Sinking Funds, Soldiers' Relief, Spring Grove Cemetery, State Aid, Street Lighting, Town Officers, Town House, Tree Warden, Moth Department, Water Main- tenance, Construction, Andover Post No. 8, American Legion, and other town charges and expenses.


Article 4. - To see if the Town will vote to raise and appro- priate the sum of seventy-one thousand three hundred ninety- six dollars and thirteen cents ($71,396.13) levied by the County, Commissioners of Essex County under Chapter 429 of the Acts of 1923 for the construction of the Tuberculosis Hospital at Middleton and authorize the treasurer to borrow any or all of the said sum or take any action relative thereto.


Article 5. - To see if the Town will authorize the Board of Public Works to extend the water main from the Pumping Station, Lowell Street, to Etalo Belmessiere's residence and ap- propriate the sum of twenty thousand ($20,000.) dollars therefor, on petition of W. I. Livingston and others.


Article 6. - To see if the Town will authorize the Board of Public Works to extend the water main from the dead end at the residence of William F. Trauschke along North Street as far as the North School at the corner of North Street and River Road and appropriate the sum of twenty thousand ($20,000.) dollars therefor, on petition of George Lee and others.


Article 7. - To see if the Town will authorize the Board of


98


Public Works to extend water service on Corbett Road from the point in said road where such service now ends to the main entrance of the Sacred Heart Cemetery, and to appropriate therefor the sum of six thousand ($6000.) dollars, on petition of Edward Topping and others.


Article 8. - To see if the Town will appropriate the sum of four thousand ($4000.) dollars to lay a six-inch water main on North Street to the home known as the Brown Place, and then to the home of Edward Rogers on Chandler Road, on petition of George F. Parker and others.


(Article 9. - To see if the Town will vote to accept as a part of its sewerage system a sewer on Poor Street from a point begin- ning at Lowell Street, and extending to a manhole at the junction of William Street, a distance of 1308 feet and authorize the assessment of betterments upon estates benefited by same, according to plan of John Franklin, C. E., dated December 8th, 1923, and appropriate the sum of $5341.00 to reimburse the American Woolen Co. for the cost of constructing the same in case of said acceptance, on petition of the Board of Public Works.


Article 10. - To see if the Town will authorize the building of a sewer, beginning at the terminus of the present sewer on Poor Street and extending a short distance on Magnolia Avenue, to a point near the Shawsheen School, an entire distance of about 300 feet and appropriate the sum of $2000.00 for its construction and accept the same as a part of the sewerage system, on petition of the Board of Public Works.


Article 11. - To see if the Town will authorize the Board of Selectmen to sell to the American Woolen Company for fifteen hundred ($1500.00) dollars, the land owned by the town, which was formerly used for its filtration plant, and authorize the Selectmen to convey the said land by a proper deed or deeds in behalf of the town, the Selectmen to retain and reserve for the Town such rights of way as may be necessary or advisable for the Town to hold, on petition of the Board of Public Works.


Article 12. - To see if the Town will accept the provisions of Sections 42, 43 and 44 of Chapter 48 of the General Laws relating to the establishment of a fire department under the control of an officer to be known as the Chief of the Fire Department, on petition of the Selectmen.


99


Article 13. - To see if the Town will appropriate the sum of sixty-five hundred ($6500.00) dollars to purchase a lot of land containing about seventeen (17) acres, lying between Spring Grove Cemetery and Porter Road, on petition of the Trustees of Spring Grove Cemetery.


Article 14. - To see if the Town will vote to construct a granolithic sidewalk on the North and South side and in front of the Town Hall, also a reinforced granolithic driveway in front of said building and appropriate the sum of twenty-five hundred ($2500.) dollars therefor, on petition of the Board of Selectmen.


Article 15. - To hear and act on the report of the War Me- morial Committee.


Article 16. - To see if the Town will appropriate the sum of $2000. for the collection and disposal of garbage, and if the Town believes that the collection and disposal should be a self sustain- ing proposition, to see if the Town will authorize the Board of Selectmen to put such a plan in operation under such regulations, based upon the actual cost of the service and no more, as may be justified in order to make the service effective, on petition of Madeleine B. Francke and others.


Article 17. - To see if the Town will accept Section 12 of Chapter 40 of the General Laws which reads as follows:


"A Town which accepts this section, or has accepted cor- responding provisions of earlier laws, by a two-thirds vote at an annual meeting, may purchase or lease land, and erect, alter, enlarge, repair and improve buildings for public baths and wash houses, either with or without open drying grounds, and may make open bathing places, provide them with the requisite furniture, fittings and conveniences and provide instruction in swimming. Such Towns may establish rates for the use of such baths and wash houses, and appoint officers therefor and may make by-laws for the government of such officers, and authorize them to make regulations for the management thereof, and for the use thereof by non-residents of said Town," and also appro- priate the sum of two thousand ($2000.) dollars if said section is accepted, for the purpose of establishing and maintaining swim- ming baths at Pomp's Pond, on petition of John F. O'Connell and others.


Article 18. - To see if the Town will vote to appropriate the


100


sum of five thousand ($5000.) dollars to purchase a Triple Com- bination Pump, Chemical Tank, Hose Body, fully equipped, mounted on Reo Speed Wagon Chassis, on petition of the resi- dents of Ballardvale, same to be placed in the Ballardvale Fire Engine House.


Article 19. - To see if the Town will raise and appropriate forty-five hundred ($4500.) dollars to erect bleachers and to provide playground accessories for the Playstead, to be expended as the Town may direct, on petition of Andover Post, No. 8, American Legion, and others.


Article 20. - To see if the Town will raise and appropriate a sum not exceeding three thousand ($3000.) dollars for the in- stalling of a new twenty (20) ton scale, on petition of Harry H. Remick and others.


Article 21. - To see if the Town will accept as a town way, as laid out by the Selectmen, and shown on plan filed with the Town Clerk, a street located on the northerly side of Chestnut Street, about one hundred and twenty-two feet easterly of land of Burtt and running northerly to Summer Street, on petition of Llewel- lyn D. Pomeroy and others.


Article 22. - To see if the Town will vote to change the name of that part of Poor Street, running from Main Street south- westerly to Corbett Road, to Oxford Street, on petition of George H. Winslow and others.


Article 23. - To see if the Town will vote to change the name of that part of Poor Street extending from Main and Lowell Streets northerly to Corbett Road, to Warwick Street, also to change the name of Magnolia Avenue to Warwick Street, com- bining these two streets under the same name, on petition of George H. Winslow and others.


Article 24. - To see if the Town will place a Fire Alarm Box at the corner of Ballardvale Road and Woburn Street and ap- propriate a sum of money therefor, on petition of John Colbath and others.


Article 25. - To see if the Town will vote to appropriate the sum of $300.00 as its apportionment toward the erection of a sixty-foot steel forest fire observation tower on the summit of Prospect Hill by the Division of Forestry of Massachusetts, as authorized by Section 5, Chapter 40 of the General Laws.


101


Article 26. - To see if the Town will vote to release any rights acquired by it by virtue of an oral agreement made be- tween the Board of Public Works and Maurice J. Curran for the laying and maintenance of sewer pipes across the Roger Sweeney Field, and to authorize the Board of Public Works through its chairman to execute such release in behalf of the Town, on petition of the Board of Public Works.


Article 27. - To see if the Town will vote to discontinue that part of Whittier Street between the Park and School property, a distance of 583 feet from Bartlet Street to the junction of Whit- tier Court and Whittier Street, so that this may become a part of the Park System, on petition of the Board of Public Works.


Article 28. - To determine the method of collecting the taxes for the ensuing year.


Article 29. - To authorize the Town Treasurer to hire money for the use of the town in anticipation of the revenue of the current financial year, with the approval of the Selectmen.


Article 30. - To determine what disposition shall be made of unexpended appropriations.


Article 31. - To act upon the report of the Town Officers.


Article 32. - To transact 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 nineteenth day of February, A.D. 1924.


FRANK H. HARDY CHARLES BOWMAN ANDREW McTERNEN Selectmen of Andover


102


RECOMMENDATIONS OF FINANCE COMMITTEE


The Finance Committee respectfully presents herewith its report and recommendation for the current year.


The town has had an abnormal growth for the past few years and there appears reason to believe that further town develop- ment must be planned for. With this growth has come large increases in tax returns and a necessary expansion in our various public departments which means greater expenditures and an increase in the funded debt. The situation, however, has been a most fortunate one for us for the reason that in the Shawsheen Village section we have a large tax return compared with the expenditure the town has been called upon to make.


It has been the custom of the Finance Committee to indicate to the tax payers an approximate tax rate based on recommended appropriations, and estimated valuation and income, and this custom is again followed in this report. However, we cannot too strongly emphasize the fact that tax rates are made by the voters in the town meeting; whatever the amounts voted in the meeting these are the amounts that must be raised by taxation, and the matter is entirely in the hands of the citizens. Because this is true it is vitally necessary that all projects involving expenditures and brought before the town in the form of articles in the warrant, should be carefully investigated and the results of such investigations, together with recommendations, should be given the voters by the proper departments. Only by following some such procedure can we have just and intelligent action. A great change has come in our community since the days when the great majority of the citizens went into the town meeting fully informed in regard to all the matters to be acted upon.




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