USA > Massachusetts > Essex County > Andover > Town annual report of Andover 1930-1934 > Part 31
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CLASS "C" CONSTRUCTION-Class "C" construction included houses of cheap construction both of materials and workmanship and costing from $2,000 to $5,000 for houses of average size. The construction usually consists of concrete block foundations, lap siding or shingles, lathed and plastered throughout, yellow pine floors, and cheap doors and trim both interior and exterior, one
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pipe hot air heater and cheap cast iron plumbing fixtures and cheap electrical fixtures.
VARIATIONS IN CLASSES-While many houses fall directly into the above classes, it was found that there was a varying number of features which should receive special consideration, such as the type of heating, of roofing, of floors, and fixtures. This necessi- tated the addition or deduction of values in order to arrive at sound replacement costs. Prices covering these variations were worked up in each class and were applied to each house where the description indicated divergence from the class. Thus a house of "B" or "C" class construction with steam heat would have an amount added for this item covering the additional cost over hot air heat, or a "C" class house without electric lighting would be reduced by an amount sufficient to cover this item.
UNIT PRICES FOR DWELLINGS-In order to facilitate estimat- ing, the houses in each class were estimated on a unit price basis. These unit prices were developed by the engineers from current construction costs for the locality, for one story, one and one-half story and two story houses in each class, on a square foot basis. These prices also calculated to include houses from 400 sq. ft. in area to 1400 sq. ft. in area in each class, in dwellings of wood, stucco and brick, the interval between areas being 100 sq. ft. Building material costs were assembled from material dealers of various kinds, from quotations of prices in the Banker and Trades- man and the Engineering News Record, and labor costs were taken at the union rates for the locality. These unit costs were then tested by actually figuring a number of recently constructed dwellings and comparing the figures with those of the contractor or builder. The number of dwellings thus tested were taken from various sections of the Town and necessary adjustments were made in the unit costs before the appraisal began. The areas of all buildings were computed from measurements on the outside taken at the sill line, and variations in height of one portion of the building from that of another were noted and could thus be segregated from the main body of the house and figured accord- ingly under a different unit price.
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UNIT PRICES FOR PRIVATE GARAGES AND OTHER SMALL BUILDINGS-Unit prices were also developed by the engineers for private garages and hen houses of various types in a similar manner as shown in the preceding paragraph. In a similar manner unit prices for barns of a common type were worked up-although many required special treatment. Special attention was also given to camps and summer cottages and unit prices were developed on these for every 100 square feet change in area from 400 to 1000 square feet.
ESTIMATING REPLACEMENT COSTS-It was, of course, im- possible to apply these square feet unit prices without judgment and each building appraised was visited by the engineers, to obtain measurements and description, at which time the house was classified. The card was then taken into the office and the areas of the different portions of the buildings were figured and checked, and the unit base prices, with necessary additions and deductions applied to cover variations in the class, were then used to estimate the replacement cost. The building was then revisited by the engineers to check against the replacement costs as esti- mated before the cards were passed to the assessors for their inspection.
BUILDING DEPRECIATION-Depreciation of buildings in An- dover was considered to be of two kinds; physical depreciation, or the normal wear and tear of the elements and functional depreciation or the depreciation of the use of a building on account of its lack of adaptability for the use to which it is now put, or for the lowering of its potential value on account of changes of Town growth. This last type of depreciation might well be called ob- solescence.
PHYSICAL DEPRECIATION-In order to assure property owners of fair treatment in the matter of depreciation, all buildings were graded in condition. A building in good condition was given 25% depreciation, in fair condition 40% depreciation and in poor condition 60% depreciation, without regard to the age of the building. This was on account of the fact that there are many fine residences in Andover which are in the vicinity of 100 years old
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but today are in splendid condition on account of proper upkeep by the owners.
FUNCTIONAL DEPRECIATION-Quite a number of residential buildings in Andover received further depreciation on account of a decrease in the ability of a building to serve the purpose for which it was constructed. Many of these buildings were distinct oddities, often on account of design, or more often on account of obsolete or outdated construction. Some of these buildings are susceptible to improvements but in their present condition could not be given full livable value. Some buildings were given func- tional depreciation on account of their location. Residences in the midst of a manufacturing area were considered for functional depreciation, or buildings of any kind in undesirable surroundings received attention on this account.
STORE, OFFICE AND APARTMENT BUILDINGS-Store, office and apartment buildings were estimated by themselves and no unit prices were developed for these in most cases, as variations in construction precludes any definite classification. Each building was considered separately, and was usually estimated on a quantity survey basis. This necessitated the taking off of actual quantities of materials used in construction and the application of unit costs to the quantities to produce the replacement value. These figures were then depreciated in the same manner as were the residential buildings, for physical and sometimes for func- tional depreciation. Considerable information was collected showing rental income from these investment properties, which was used by the Assessors as a final check on their values. This was done by capitalizing the normal yearly rent, allowing fair charges for interest, taxes, insurance, maintenance, etc., and testing for coverage against the value of both land and buildings as assessed. Generally speaking it was considered that a building in good condition can be owned at from 12-14% gross of its assessed value, a building in fair condition for 15-17% gross of its assessed value, and a building in poor condition for 20% gross of its assessed value.
MANUFACTURING BUILDINGS-Manufacturing buildings were
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also estimated by either a quantity survey method or on a basis of unit cost per foot of floor space, depending on their construc- tion. As there were few manufacturing buildings in Andover these presented no particular problem although they received special consideration from the assessors in the matter of functional depreciation as some plants were vacant and had been built to serve a particular type of industry. This required sound judgment and was handled by the Assessors after consultation with the owners and the State Department of Corporations and Taxation.
ASSESSORS' VALUES HOW OBTAINED-The engineers furnished to the Board of Assessors a card containing information on the replacement cost of each building, in the area under consideration with full data as to details of construction, and size, as well as the areas and values of all land under consideration. The Assessors then carefully examined each card, visited the properties, and applied the depreciations. In some cases, if it was thought by the Assessors that the replacement costs were too high or too low, conferences were held with the engineers and the matter was gone over until proper settlement of the case was made. Matters of proper classification of residential properties required the most discussion and a number of visits were made to dwellings under consideration. After the buildings had been depreciated for physi- cal condition and brought to a classified value, the Assessors then applied a flat depreciation of 3373% to all buildings to produce what was called the Assessors or fair cash value. As the work of appraisal of buildings was begun in 1931 during falling prices, this figure proved sufficient to obtain fair valuations for that year. If necessity required further depreciation for obsolescence this was applied by the Assessors after all the operations noted above had been completed. It is well to note that in the adjustments in valuation in the year 1931, as against the preceding year, there was a gain in building valuations of about $500,000 and a gain in land valuation amounting to about $1,000,000. Some of the gain shown in land valuation was due to the increased areas from the accurate survey by the engineers, while considerable gain was attributed to the equalization of the tax burden on land, which had never before been subjected to such complete scrutiny by the
12'
Assessors. While building values did not show the gains made in land values, the proper classification method proved sound in equalizing the values of comparable buildings.
REVIEWS OF VALUATIONS FOR LEVYING TAXES-Any change of valuations immediately interests the taxpayer, and consider- able work was done by the Assessors after the tax bills for 1931 had been received by the property owners. In the cases where property owners were dissatisfied with the new values they were given individual attention by the Assessors and the system was carefully explained, with the appraisal card of the owner at hand. Each item on the card was checked-the replacement cost and depreciation scrutinized, and where feasible comparisons with adjoining properties were made. This review always included both land and buildings and many property owners who came for a review of their valuations were fully satisfied after the system had been explained. In some cases incorrect information on the cards required changes of value. This often came about from a misunderstanding on the part of the owner in answering questions regarding the property at the time of the collection of necessary data by the engineers. There were a few cases which required special consideration in the matter of review. These cases were referred to the engineers by the Assessors and all the measure- ments and the appraisal costs were rechecked. If no errors were found the Assessors notified the owners that no change could be made in the figures unless evidence was produced to show need for further consideration. Some owners were advised to consult their builders or contractors and secure an estimate of replace- ment costs from them. This estimate could be checked against the figures on the appraisal card and where warranted a satisfac- tory settlement could be made in a fair and just manner. It is well to record here, however, that no cases were placed before the Board of Tax Appeals as a result of the tax appraisal. The survey was continued during 1932 and now covers the greater portion of the Town. The number of buildings appraised in 1931 was 2054 and in 1932, 1374 making a total of 3428 buildings of all kinds appraised to date.
THE SYSTEM IN OPERATION-The field record cards bearing all
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PLAT NO. 42
LOT NO.
38
1931
BUILDINGS
VALUE OF BUILDINGS
LAND
ACRES
SQ. FT.
VALUE OF LAND
AGGREGATE OF REAL ESTATE
PLUS
MINUS
5%
5%
10%.
10%
15%
15%
1931
20%
20%
25%
25%
YEAR
BLDG.
LAND
TOTAL
Less 15%
1932
3625 1275
4900
1933
1934
1935
1936
1937
1938
1939
1940
1941
House
4000
10,000
1275
5525
Garage
250
129
STREET AND NO. 25 Blank Street
NAME Doe, John
AREA
data pertaining to each property appraised, with the appraisal figures, are on file at the Assessors' office, and are in constant use. In addition the Assessors have office record cards which contain only the description of the property, and the values as assessed, and are designed for use over a 10-year period. While the appraisal figures as used were based on construction costs as of April 1st, 1931, the values of all buildings may be changed from year to year by the application of a proper ratio of construction costs of that year with those of 1931. For example, in 1932 construction costs receded considerably from the 1931 figures. From figures supplied by the engineers the value of all buildings previously estimated in 1931 was decreased 15% for assessment in 1932.
While this system is not by any means perfect, it serves to stabilize valuations in the Town on a fair and equitable basis, it supplies complete information for the Assessors, and can be carried on with but little additional expense when once put into operation. The requests for abatements have been reduced to a very low figure, and with the extremely favorable tax rate of $24.20 per thousand, Andover occupies an enviable financial position.
FRANK H. HARDY, Chairman ANDREW McTERNEN JEREMIAH J. DALY
Board of Assessors
130
Letter received from the Commissioner of Corporations and Taxation approving the Andover Plan :
THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF CORPORATIONS AND TAXATION STATE HOUSE, BOSTON
September 9, 1933
Board of Assessors Andover, Massachusetts
Gentlemen :
It has been my good fortune to be able to read over the descrip- tion that you have given in substantial detail of the method or system used in the valuing of property in the Town of Andover.
While it might not be advisable to adopt this system in every single community, it has so many elements of real worth and value in it that I would without hesitancy advise every com- munity to consider very carefully the Andover plan and also advise its adoption.
It seems to me that it fills a very long needed want in Andover and is to be highly commended. Personally I am very much in favor of it, and I wish to compliment Andover and its Board of Assessors for the intelligent way in which they have handled this very vital problem.
The following is given to me as to how this plan or method originated :
The method originated from the determination of the assessors of the fair cash value of dwellings on the taxing day from available information such as personal experience, judgment of others, as well as available values as expressed by lenders of money on mortgages, and any other information which available to the assessors crystallizes in a value which when applied to the given unit would be one that was expressive of the amount that any possible purchaser under normal conditions would be willing to pay in order to obtain possession of the property. Having thus
131
obtained the fair cash value for the property as of the taxing day, the establishment of the method required as a proof of these figures, the classification of the dwellings into those that were in good condition, those that were in fair condition, and those that were in poor condition, arbitrary percentages are required to represent the value of these properties thus classified of the amount which would be determined by replacement cost. Dwell- ings that had a replacement cost of equal amounts were antici- pated by being either in good, fair or poor condition to work out to approximately, if not accurately, the fair cash value as found by the assessors. This method having been established for a given year, subsequent assessment would be determined by the reverse of this process. The replacement cost would differ from year to year, percentages more or less, and as applied to the classification of good, fair and poor, would it is presumed reach after these calculations the fair cash value of the properties of each taxable year. The values thus arrived at would be adopted if it was apparent that those values were the full and fair cash values.
I am in hearty accord with the above and commend to the citizens of Andover the commendation of its Board of Assessors and the adoption of this plan or method as something which should be kept permanently alive in the Town of Andover to the end that the best possible results will flow from assessment activities.
Cordially yours,
HENRY F. LONG,
Commissioner of Corporations and Taxation
132
Board of Public Welfare
During the first four months of the year, the demands for aid were greater than for any similar period in the history of the town.
With the return of business in our factories, this condition was relieved and all the able bodied men were given work by the cor- porations in our town at the request of this board.
The assistance rendered to this board by the management of the mills is greatly appreciated.
We were also greatly relieved by the good work of the Unem- ployment Committee and from generous donations from the various organizations and from many charitable citizens, who assisted in caring for the needs of our citizens who were not able to find work.
The Federal Government is now donating food and fuel through this department to the needy.
On November 27, we started work on projects approved by the Civil Works Administration, giving employment to about two hundred thirty men; in building gravel roads; cutting brush in Carmel Woods, around Haggetts Pond and on out-lying road- sides.
The wages of the laborers, one-half the cost of materials, and one-half the expense of truck hire were paid for by the Civil Works Administration.
Respectfully yours, JEREMIAH J. DALY FRANK H. HARDY ANDREW McTERNEN
Board of Public Welfare
133
Fire Department
January 1, 1934
To the Board of Selectmen of the Town of Andover:
GENTLEMEN :
I herewith submit the report of the Fire Department from January 1, 1933 to January 1, 1934.
During this time the Department has answered 75 bell and 92 still alarms.
We have laid 10,500 feet of 21/2 inch and 5700 feet of inch hose.
The value of the buildings where fires have occurred, $520,- 525.00; loss on buildings and contents, $16,780.00 mostly covered by insurance.
The equipment consists of one combination pump, hose and booster, one combination pump, hose and chemical, one combina- tion hose and chemical, one ladder truck, one brush fire truck, ambulance and 5700 feet 21/2 inch hose, 250 feet 11/2 inch hose, 1700 feet 1 inch hose.
During the year the ambulance has answered 286 calls to take sick or injured persons to hospitals or homes.
Respectfully submitted,
CHARLES F. EMERSON, Chief, Fire Department
134
Police Department
To the Board of Selectmen of the Town of Andover:
GENTLEMEN :
I herewith submit the report of the Police Department for the year ending December 31, 1933.
MISCELLANEOUS COMPLAINTS RECEIVED AND INVESTIGATED
Complaints received and investigated
589
Automobile accidents investigated 210
Ambulance calls (covered by Police)
52
Summons served for out of town police
73
Automobiles stolen
15
Automobiles recovered
25
Automobiles reported stolen out of town
147
Bicycles stolen
10
Bicycles recovered
8
Breaks in camps and dwelling houses
57
Breaks investigated by Police
57
Doors found open and secured
205
Children found and returned to parents
21
Dogs killed by Automobiles
41
Tel. and Tel. poles reported down
5
Street lights reported out
225
Suicides reported
3
Fires covered by Police
22
Dogs reported lost
73
Persons notified for out of town officers
40
Dogs killing hens
22
Trees blown down
2
False alarms of fire
5
Dead bodies cared for
11
Lights in dangerous places
10
Live wires down and guarded
7
Dogs killing pigs
3
135
Stolen Property-value Stolen Property-recovered value (Part of property recovered stolen elsewhere)
$4,700
5,300
DISPOSITION OF CASES
On file 13
Paid fines
71
Committed to State Institutions
2
Committed to Bridgewater
2
Suspended to Bridgewater
3
Released by parole officer
8
Held for Grand Jury
1
Probation
7
Appealed
14
Continued
22
Committed to House of Correction
11
Total number of days
1,244
Fines paid in lower court
$2,780
Fines paid in Superior court
250
Total
$3,030
Total Arrests
161
Males
158
Females
3
Automobile Violations
69
This includes operating under influence of liquor and drunk
22
POLICE DEPARTMENT EQUIPMENT
One Studebaker Sedan-1929 Model
Three Harley Davidson Motor Cycles
Two Gas Guns
Two Riot Guns
Twelve Revolvers
Two Large Search Lights
Three Small Search Lights
Respectfully submitted,
GEORGE A. DANE, Chief of Police
136
Board of Health Nurse and Agent
To the Board of Health:
As Board of Health Nurse and agent it is my duty and pleasure to submit the following report to the Board of Health and towns- people of Andover :
1933
1932
1931
Septic Sore Throat
0
1
0
Dog Bite
8
4
1
Amoebic Dysentery
0
1
0
Tuberculosis
4
3
10
Typhoid Fever
0
1
0
Scarlet Fever
13
16
9
Chicken Pox
32
66
3
Whooping Cough
35
0
11
Diphtheria
0
0
1
Measles
31
18
268
Mumps
56
79
6
Anterio Poliomyelitis
1
0
2
Gonorrhea
10
4
2
Syphilis
2
6
3
German Measles
0
1
18
Suppurative Conjunctivitis
0
1
0
Lobar Pneumonia
7
3
2
Encephalitis Lethargica
1
0
0
200
204
336
DEATHS FROM CONTAGIOUS DISEASES
1933
1932
1931
Tuberculosis
2
4
0
Lobar Pneumonia
4
2
2
Septic Sore Throat
0
1
0
Scarlet Fever
1
0
0
Syphilis
1
0
0
Encephalitis Lethargica
1
0
0
Total
9
7
2
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We have had a number of cases of Whooping Cough this year, which I think is caused by the fact that this is one of the contag- ious diseases where it is difficult to make an early diagnosis. This is probably the cause of our increase in the disease this past year. At about the time the first cases were reported to the Board of Health, there were many coughs, both in adults and children caused by colds. Parents were often late in getting the advice of their physicians and this gave the disease an opportunity to spread. Any patient suffering from Whooping Cough is more or less susceptible to pneumonia, because his powers of resistance are greatly impaired at this time; children especially should be given very good care at this time.
At the time of writing this report, there is a large epidemic of Measles in many of the cities and towns surrounding Andover. To date we have only 17 cases reported to our office. May I take this opportunity to warn mothers to watch for Measles in their families for at least 30 days. The incubation of Measles is about 14 days, and they are very contagious and spread rapidly.
Measles have been very severe this year. It is interesting to note that in some families where there has been Whooping Cough, there have been one or more contagious diseases following on im- mediately thereafter. I would suggest that the mother watch more closely for any symptoms of these diseases so common to children and start an early isolation, as Whooping Cough and Chicken-Pox have proven to be a troublesome combination.
The Schick Test has proven itself to be one of the most useful preventatives in Diphtheria. It is very gratifying to me to state we have had no causes of Diphtheria since starting the Schick Test in this Town. I hope that all mothers having children will have them Schicked at an early date in order that Andover may continue its good record. We have had very favorable reports from the Chadwick Clinic concerning our under-weight children. This Clinic is being carried on in accordance with the ten year program sponsored by the State Department of Health. This is one more step which is taken to help decrease the number of cases of Tuberculosis.
Also, our Baby Clinic has been as successful this year as in the past. The Board of Health has been pleased to note that there has
138
.
been many more mothers with babies in attendance this year.
Dog-bites should be reported to the Dog Officer. Any dog which bites a person must be quarantined according to the Law, so that he may becarefully watched for any signs of Rabies. In only one case this year has a dog been found to have been suffering with Rabies. Rabies is one of the most treacherous diseases known, for it does not show itself in some cases for years later, and this is one of the reasons a patient must get immediate treatment if he has been bitten by a dog having Rabies.
Bakeries, candy-kitchens, food-stores, barber-shops, beauty- parlors, and restaurants were found to be in good condition on the whole.
During the strawberry season, there were no complaints about these fruits. This may be attributed to the fact that most of the berries sold were grown in Andover. This would tend to eliminate mold which will occur if the berries are placed in small boxes when moist.
Owing to peculiar weather conditions, it was necessary to take extra precautions in safe-guarding our supply of drinking water. During the summer, the State Department of Health, the Board of Public Works and the Board of Health made a survey of the cottages on the water-front of Haggett's Pond in order to check any drainage into the Pond which might be detrimental to the health of the public.
As Board of Health Nurse, and Agent, I wish to take this op- portunity of thanking the people of Andover for the co-operation they have given to me and to the Board of Health during this past year to the end that Andover may continue to be a safe and healthy place to live in.
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