USA > Massachusetts > Essex County > Andover > Town annual report of Andover 1935-1939 > Part 31
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ARTICLE 1-To see if the town will vote to raise and appropri- ate the sum of $8500.00 to be used for Material, Supervision and Truck hire in conjunction with W.P.A. labor, by the Board of Public Works, said sum to be divided as follows, on approved projects:
Hidden Road and Sunset Rock Road, water main
improvement
$4200.00
Lincoln Street, water main improvement 1300.00
Removal of ledge, W.P.A. highway work 1000.00
Farm to Market Roads
2000.00
ARTICLE 2-To see if the town will vote to raise and appropri- ate the sum of Five hundred ($500.00) dollars for the improve- ment of North Main Street, said money to be used in conjunction with any money which may be alloted by the State and county or both, for this purpose.
ARTICLE 3-To see if the town will vote to raise and appropri- ate the sum of $1100.00 for the purpose of installing a water main along County Road from the intersection of said County Road and Boston Road, to the residence of Edward Peters, on petition of George F. Riley, Jr. and others.
43
ARTICLE 4-To see if the town will vote to raise and appro- priate the sum of Twenty-two hundred and fifty ($2250.00) dollars for the purpose of purchasing from New England Cities Ice Company, Hussey's Pond, so-called, and to authorize the Board of Selectmen to make said purchase.
ARTICLE 5-To see if the town will vote to permit Temple Emanuel, a corporation organized under the Laws of the Com- monwealth of Massachusetts to use as a cemetery for the burial of human bodies, a certain tract of land approximately eight (8) acres in area, situated in Andover, and Bounded and described as follows: NORTH by Chandler Road, ten hundred forty (1040) feet more or less; SOUTHEAST by Greenwood Road, ten hundred sixty (1060) feet more or less; WEST by a road some- times known as Saunders Road, ten hundred fifty (1050) feet more or less.
Said cemetery to be used by the members of said Temple Eman- uel and for people of Jewish race or Jewish extraction who may have necessity to use the same, upon petition of Benjamin W. Pitman and others.
ARTICLE 6-To see if the town will vote to raise and appropri- ate the sum of Two hundred ($200.00) dollars to be used by the Co-ordinated Recreation Committee for skating purposes.
ARTICLE 7-To see if the town will vote to raise and appropriate a sum of money to take care of extraordinary expenses incurred as a result of the recent hurricane and flood conditions.
ARTICLE 8-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 do- ings thereon, at the time and place of said meeting.
Given under our hands this twentieth day of September, A.D., 1938.
HOWELL F. SHEPARD J. EVERETT COLLINS ROY E. HARDY Selectmen of Andover
44
Andover, October 3, 1938
ESSEX, SS.
Pursuant to the foregoing warrant, I, the subscriber, one of the Constables of the Town of Andover, have notified the inhabitants of said town, to meet at the time and place and for the purposes 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 war- rants have been posted and published seven days.
GEORGE N. SPARKS, Constable
In the absence of Moderator Frederick Butler who was un- avoidably absent, the meeting was called to order at 7:00 o'clock p.m. by Town Clerk George H. Winslow. The first business was to elect a temporary moderator. Thaxter Eaton was duly nomin- ated. It was then voted that the nominations be closed.
Voted-that the clerk cast one ballot for Thaxter Eaton as Temporary Moderator. One vote was cast and Thaxter Eaton was declared elected and sworn by the clerk.
Voted-to take up Article 7 first.
ARTICLE 7-Voted to raise and appropriate the sum of $12673 .- 10 to take care of extraordinary expenses incurred as a result of the recent hurricane and flood conditions, to carry through to the Annual March Meeting, divided as follows:
Expended Departments' Repair
$ 600.00 Police
450.00 Fire
2023.10 Tree $2600.00
4000.00 Board of Public Works $3000.00
ARTICLE 1-Voted that $3000.00 be raised and appropriated to be used for material, supervision and truck hire in conjunction with W.P.A. labor by the Board of Public Works on approved projects divided as follows:
Removal of ledge, W.P.A. highway work $1000.00
Farm to Market Roads 2000.00
ARTICLE 2-Voted to raise and appropriate $500.00 for the improvement of North Main Street; said money to be used in
45
conjunction with any money allotted by State and County under Chapter 90 Contract.
ARTICLE 3-Voted to raise and appropriate $1100.00 to be used in conjunction with W.P.A. labor to extend water main on County Road westerly from Boston Road.
ARTICLE 4-Voted indefinite postponement.
ARTICLE 5-Voted indefinite postponement.
ARTICLE 6-Article lost.
ARTICLE 8-Voted to send the following resolution to President F. D. Roosevelt-Washington, D.C.
Senator Henry Cabot Lodge, Jr .- Beverly, Mass. Senator David I. Walsh-Clinton, Mass.
Representative Lawrence J. Connery-Lynn, Mass.
WHEREAS, the citizens living in this town of Andover, Mass. seriously suffer the effects of floods caused by the overflow of the Shawsheen River, and WHEREAS, a great many homes of our residents, factories, and business houses are inundated causing, in many cases, the temporary abandonment of our homes, the destruction of personal property, and much damage to our dwell- ings, factories and business houses; and
WHEREAS, electricity both in our homes, places of business, and street lighting are disrupted, causing not only invonvenience but greatly affecting our community life; be it RESOLVED, that we, the citizens of Andover, Mass., beseech the Federal Govern- ment to take prompt necessary measures to safeguard our lives and property by some method whereby the Merrimack River will be properly controlled in its overflow during grave periods of flood waters; be it further RESOLVED, that the Federal Government at once proceed to build retention reservoirs throughout the Merrimack Valley so that the flood waters of the Shawsheen River, its tributary, can be reasonably controlled for our pro- tection against future flood damages.
Voted-the meeting be dissolved at 9:17 p.m.
Attest:
GEORGE H. WINSLOW, Town Clerk
46
State Election NOVEMBER 8, 1938
WARRANT THE COMMONWEALTH OF MASSACHUSETTS ESSEX, SS.
TO EITHER OF THE CONSTABLES OF THE TOWN OF ANDOVER,
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 Elections to meet in the designated polling places in Pre- cincts One, Two, Three, Four, Five and Six, viz: the Town Hall in Precinct One; the Square and Compass Club Hall in Precinct Two; the Administration Building, Shawsheen Village in Pre- cinct Three; the Andover Grange in Precinct Four; the Old Schoolhouse, Ballardvale in Precinct Five and the Phillips Club House, School Street, in Precinct Six, in said Andover, on Tues- day, the eighth day of November, 1938 at 7:00 o'clock a.m., for the following purposes:
To bring in their votes to the Election Officers for the Election of Candidates for the following offices:
Governor for this Commonwealth.
Lieutenant Governor for this Commonwealth.
Secretary of the Commonwealth for this Commonwealth.
Treasurer and Receiver-General for this Commonwealth.
Auditor of the Commonwealth for this Commonwealth.
Attorney General for this Commonwealth.
Representative in Congress for the Seventh Congressional District.
Councillor for the Fifth Councillor District.
Senator for the Fourth Essex Senatorial District.
Two Representatives in General Court for the Sixth Essex Representative District.
47
District Attorney for the Eastern District. County Commissioner for the Essex County. Sheriff for the Essex County. A Register of Deeds, Essex Northern District (to fill vacancy). Also to vote Yes or No on the following questions:
QUESTION ONE
Proposed amendment to the Constitution-Shall an amend- ment to the Constitution providing for biennial sessions of the General Court and for a biennial budget which is further de- scribed as follows:
This amendment annuls all existing provisions of the Consti- tution and its prior amendments which require annual sessions of the General Court, commonly known as the Legislature, and provides for biennial sessions in their place. It also provides that the budget of all proposed expenditures of the Commonwealth shall be so prepared as to cover two fiscal years instead of only one as at present required,-which proposed amendment was approved by the General Court and a joint session of the two branches held May 27, 1936, received 141 votes in the affirmative and 117 in the negative, and in a joint session of the two branches held May 19, 1937, received 158 votes in the affirmative and 112 in the negative, be approved? YES NO
QUESTION TWO
Law proposed by initiative petition. Shall the proposed mea- sure which provides that in any city or town which accepts its terms, the licensing authorities shall establish free public taxicab stands for the use of all taxicabs and motor vehicles for hire whose owners are licensed within such city or town, and shall abolish all other forms of taxicab stands on any public highway within such city or town,-which was disapproved in the House of Representatives by a vote of 96 in the affirmative and 109 in the negative and in the Senate by a vote of 4 in the affirmative and 35 in the negative, be approved? YES NO
QUESTION THREE
1. Shall licenses be granted in this town for the sale therein of all alcoholic beverages (whiskey, rum, gin, malt beverages, wines and all other alcoholic beverages)? YES NO
48
2. Shall licenses be granted in this town for the sale therein of wines and malt beverages (wines and beer, ale and all other malt beverages)? YES NO
3. Shall licenses be granted in this town for the sale therein of all alcoholic beverages in packages, so-called, not to be drunk on the premises? YES NO
QUESTION FOUR
1. Shall the pari-mutuel system of betting on licensed horse races be permitted in this county? YES NO
2. Shall the pari-mutuel system of betting on licensed dog races be permitted in this county? YES NO
All the above candidates and questions are to be voted for upon one ballot.
The polls will be open from 7:00 a.m. to 7:00 p.m.
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 eighteenth day of October, A.D. 1938.
HOWELL F. SHEPARD J. EVERETT COLLINS ROY E. HARDY
Selectmen of Andover
Andover, November 8, 1938
ESSEX, SS.
Pursuant to the foregoing warrant, I, the subscriber, one of the Constables of the Town of Andover, have notified the inhabitants of said town to meet at the time and places 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 publica- tion in the Andover Townsman.
Said warrants have been posted and published seven days.
GEORGE N. SPARKS, Constable
49
At a legal meeting of the inhabitants of the Town of Andover, qualified to vote in Elections at the designated polling places in Precincts One, Two, Three, Four, Five and Six in said Andover on the eighth day of November, 1938 at Seven o'clock a.m. agreeably to the requirements of the foregoing warrant they did bring in their votes as follows:
GOVERNOR
Precincts
1
2
3
4
5
6
2
1
1
2
3
Henning A. Blomen
9
2
1
1
1
Roland S. Bruneau
5
5
4
1
2
2
Jeffrey W. Campbell
14
281
515
229
120
148
109
James M. Curley
1402
1
1
1
1
William Davenport
4
1
1
Otis Hood
2
2
1
1
Charles L. Manser
4
2
2
6
5
1
2
William H. McMasters
18
951
685
807
353
327
755
Leverett Saltonstall
3878
3
1
George L. Thompson
4
17
21
22
8
5
11
Blanks
84
LIEUTENANT GOVERNOR
4
2
2
2
1
Manuel Blank
11
283
474
235
118
149
107
James H. Brennan
1366
939
700
796
352
325
740
Horace T. Cahill
3852
3
5
5
2
4
6
Freeman W. Follett
25
1
5
3
3
2
5
Joseph F. Massidda
19
2
7
2
3
1
George L. McGlynn
15
29
40
27
12
7
21
Blanks
136
SECRETARY
924
644
758
324
320
720
Frederic W. Cook
3690
3
3
2
1
2
2
Hugo DeGregory
13
306
531
287
143
155
134
Katherine A. Foley
1556
3
11
2
1
5 Eileen O'Connor Lane
22
2
4
1
4
1
. Malcolm T. Rowe
12
23
40
20
19
11
18
Blanks
131
50
TREASURER
Precincts
1
2
3
4
5
6
6
2
2
Frank L. Asher
10
3
10
17
3
2
10
Albert S. Coolidge
46
244
441
209
113
122
114
Owen Gallagher
1243
11
11
9
9
5
3
John J. Hurley
48
957
706
802
339
342
726
William E. Hurley
3872
4
2
2
4
2
2
Ralph Pirone
16
36
61
31
23
14
24
Blanks
189
AUDITOR
314
523
272
132
143
134
Thomas H. Buckley
1518
6
8
9
2
4
6
Michael C. Flaherty
35
3
6
4
4
2
1
Horace I. Hillis
20
1
2
2
Michael Tuysuzian
5
5
13
5
6
5
11
Guy S. Williams
45
893
613
739
320
312
696
Russell A. Wood
3573
39
68
41
26
23
31
Blanks
228
ATTORNEY GENERAL
825
590
676
313
288
644
Clarence A. Barnes
3336
398
573
350
149
180
199
Paul A. Dever
1849
4
2
2
1
Joseph C. Figueiredo
9
5
2
1
1
George F. Hogan
9
2
10
6
3
2
12
Alfred B. Lewis
35
1
2
1
2
1
Fred E. Oelcher
7
31
51
35
23
16
23
Blanks
179
CONGRESSMAN-SEVENTH DISTRICT
368
609
350
173
187
166
Lawrence J. Connery
1853
861
591
697
308
287
697
George W. Eastman
3441
3
Patrick Murray
3
32
30
23
11
15
16
Blanks
127
COUNCILLOR-FIFTH DISTRICT
293
503
268
135
157
123
John T. Coan
1479
911
651
757
329
309
716
Bayard Tuckerman
3673
57
79
45
28
23
40
Blanks
272
51
SENATOR-FOURTH ESSEX DISTRICT
Precincts
1
2
3
4
5
6
911
674
771
335
317
717
Frank D. Babcock
3725
291
486
251
128
149
129
John H. Mitchell
1434
59
73
48
29
23
33
Blanks 265
REPRESENTATIVES IN GENERAL COURT SIXTH ESSEX DISTRICT
861
626
711
308
296
698
Gordon R. Cannon
3500
254
439
248
123
131
120
William J. Casey
1315
779
586
616
275
258
578
William McCoubrie
3092
248
401
253
109
138
100
Cornelius J. Twomey
1249
380
414
312
169
155
262
Blanks
1692
DISTRICT ATTORNEY-EASTERN DISTRICT
958
760
807
337
344
738
Hugh A. Cregg
3944
230
409
212
126
129
104
Alphonsus McCarthy 1210
73
64
51
29
16
37
Blanks
270
COUNTY COMMISSIONER-ESSEX COUNTY
25
27
17
18
9
17
David D. Black
113
328
552
289
179
168
155
John J. Cahill
1671
850
595
733
288
297
666
C. F. Nelson Pratt
3429
58
59
31
7
15
41
Blanks
211
SHERIFF-ESSEX COUNTY
279
472
223
120
135
121
Joseph B. Clancy
1350
911
671
789
342
329
718
Frank E. Raymond
3760
1
Edward Matthews
1
70
90
58
30
25
40
Blanks
313
REGISTER OF DEEDS-ESSEX NORTHERN DISTRICT
(to fill vacancy)
941
692
758
331
311
713
G. Hudson Driver
3746
283
499
300
148
1.69
138
Louis J. Scanlon
1537
37
42
12
13
9
28
Blanks
141
QUESTION ONE (See Warrant)
Proposed amendment to the Constitution (Biennial Sessions)
530
466
478
190
157 430
Yes
2251
277
227
218
110
108
201
No
1141
454
540
374
192
224
248
Blanks
2032
52
QUESTION TWO Public Taxicab Stands
Precincts
1
2
3
4
5
6
330
488
441
141
173
232
Yes
1805
518
331
363
164
138
407
No
1921
413
414
266
187
178
240
Blanks
1698
ALCOHOLIC BEVERAGES
1. Shall licenses be granted in this town for the sale therein of all alcoholic beverages (whiskey, rum, gin, malt beverages, wines and all other alcoholic beverages)?
416 579 534
194
185
265
Yes
2173
673 475
357
177
204
477
No
2363
172 179
179
121
100
137 Blanks 888
2. Shall licenses be granted in this town for the sale therein of wines and malt beverages (wines and beer, ale and all other malt beverages)?
424
581 531
202
188
308
Yes
2234
632 449
313
161
187
412
No
2154
205
203
226
129
114 159 Blanks 1036
3. Shall licenses be granted in this town for the sale therein of all alcoholic beverages in packages, so-called, not to be drunk on the premises?
674 732 631
242
223 472
Yes
2974
447
319
245
134
162
282
No
1589
140
182
194
116
104
125
Blanks 861
PARI-MUTUELS
1. Shall the pari-mutuel system of betting on licensed horse races be permitted in this county?
446
521 440
171
195
278
Yes 2051
588
410
312
196
171 429
No
2106
227
302
318
125
123
172 Blanks 1267
2. Shall the pari-mutuel system of betting on licensed dog races be permitted in this county?
355
454 354 151
181
213
Yes
1708
658
443
476
206
176
484
No
2443
248
336
240
135
132
182
Blanks
1273
1
53
TOTAL VOTE
Precincts
1 2 3 4 5 6 1261 1233 1070
492 489 879 5424
REPORT OF CLERK-PRECINCT ONE
November 8, 1938
Polls opened at 7:00 a.m. Warden in charge-Rowland L. Luce. Ballot box registered when polls opened 0000. Polls closed at 7:00 p.m. Ballot box registered when polls closed 1264-Absent ballots, votes cast 10. Number of ballots received 1800. Ballot box skipped 3. Number of ballots returned 546. Void ballots 3. Number of ballots cast 1251. Police Officer on duty-Carl Stevens. Voted to count ballots at 7:45 a.m.
JOSEPH W. MCNALLY, Clerk
REPORT OF CLERK-PRECINCT TWO
November 8, 1938
Polls opened at 7:00 a.m. Warden in charge-Joseph A. Mc- Carthy. Ballot box registered when polls opened 0000. Polls closed at 7:00 p.m. Ballot box registered when polls closed 1233. Number of ballots received 1780. Number of ballots returned 557. 1 spoiled. Number of ballots cast 1233 (inc. 10 A.V.) Police Officer on duty-Robert Dobbie. Voted to count ballots at 9:00 a.m.
DANA W. CLARK, Clerk
REPORT OF CLERK-PRECINCT THREE
November 8, 1938
Polls opened at 7:00 a.m. Warden in charge-Stafford A. Lind- say. Ballot box registered when polls opened 0000. Polls closed at 7:00 p.m. Ballot box registered when polls closed 1070. Number of ballots received 1556. Number of ballots returned 486. Number of ballots cast 1070 (inc. 8 A.V.) Police Officer on duty-Joseph O'Brien. Voted to count ballots at 7:30 a.m.
MICHAEL A. BURKE, Clerk
54
REPORT OF CLERK-PRECINCT FOUR
November 8, 1938
Polls opened at 7:00 a.m. Warden in charge-Herbert B. Mer- rick. Ballot box registered when polls opened 0000. Ballot box registered when polls closed 487 plus 5 A.V. Number of ballots received 715. Number of ballots returned 228. Number of ballots cast 492. Police Officer on duty-Joseph Davis. Voted to count ballots at 8:40 a.m.
FRED R. SHIERS, Clerk
REPORT OF CLERK-PRECINCT FIVE
November 8, 1938
Polls opened at 7:00 a.m. Warden in charge-Clester E. Mat- thews. Ballot box registered when polls opened 0000. Polls closed at 7 :00 p.m. Ballot box registered when polls closed 491. Number of ballots received 750. Number of ballots returned 267. Number of ballots cast 489 (6 A.V.) Police Officer on duty-George N. Sparks. Voted to count ballots at 9:00 a.m.
JOSEPH P. LYNCH, Clerk
REPORT OF CLERK-PRECINCT SIX
November 8, 1938
Polls opened at 7:00 a.m. Warden in charge-Llewellyn D. Pomeroy. Ballot box registered when polls opened 0000. Polls closed at 7:00 p.m. Ballot box registered when polls closed 879. Number of ballots received 1271 plus 19 A.V. Number of ballots returned 411. Number of ballots cast 860 plus 19 A.V. total 879. .
Police Officer on duty-George Dufton. Voted to count ballots at 7:45 a.m.
JOSEPH A. LYNCH, Clerk
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 H. WINSLOW, Town Clerk
55
At a legal meeting of the inhabitants of the City of Lawrence and Town of Andover, all in the County of Essex and Commonwealth of Massachusetts, qualified to vote as the law directs, holden at their place of meeting, on Tuesday, the eighth day of November, in the year one thousand nine hundred and thirty-eight, the qualified voters were called upon to give in their ballots for the election of two (2) Representatives in General Court Sixth Essex District.
And the votes so given in were sorted, counted, recorded and declared as the Law directs, and were as follows:
Lawrence-Ward 6
Precincts
Andover Precincts
Totals
1
2
3
4 173
5
6
8
1 861
2
3
4
5
6
Gordon R. Cannon (R) of Andover
260
106
203
235
194
205
626
711
308
296
698
5051
William J. Casey (D) of Lawrence
880
745
722
577
460 1028
995
928
254
439
248
123
131
120
7650
William McCoubrie (R) of Andover
210
85
175
134
167
153
138
163
779
586
616
275
258
578
4317
Cornelius J. Twomey (D) of Lawrence Blanks
778
678
680
602
484
858
841
733
248
401
253
109
138
100
6903
346
288
332
242
242
479
479
481
380
414
312
169
155
262
4581
November 18, 1938
In accordance with the foregoing returns, certificates of election were this day issued to the two persons having the highest number of votes for Representative in the General Court for the Sixth Essex District.
To wit: William J. Casey of Lawrence Cornelius J. Twomey of Lawrence A true copy,
Attest: JOHN DALEY, City Clerk of Lawrence GEORGE H. WINSLOW, Town Clerk of Andover
7 175
56
Report of the Town Clerk
To the Board of Selectmen:
I hereby submit my report of the office of the Town Clerk for the year 1938.
The total number of registered voters in Andover at the close of registration October 19, 1938 was 6082 by precincts as follows:
1
1389
2
1393
3
1180
4
562
5
571
6
987
Total
6082
VITAL STATISTICS
Number of births recorded
111
Males
.49
Females
62
Number of deaths recorded
136
Males
67
Females
69
Number of marriages recorded 113
Respectfully submitted,
GEORGE H. WINSLOW, Town Clerk
57
Report of Director of Accounts
February 16, 1938
To the Board of Selectmen
Mr. Howell F. Shepard, Chairman Andover, Massachusetts
GENTLEMEN :
I submit herewith my report of an audit of the books and ac- counts of the town of Andover for the year ending December 31, 1937, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. Herman B. Dine, Assistant Director of Accounts.
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 ac- counts of the town of Andover for the year ending December 31, 1937, and submit the following report thereon :
The financial transactions, as recorded on the books of the several departments receiving or disbursing money for the town or committing bills for collection, were examined and checked for the period covered by the audit.
The books and accounts in the accountant's office were exam- ined and checked in detail. The general and appropriation ledger accounts were analyzed and proved. The recorded receipts were compared with the treasurer's cash book, while the payments, as entered, were checked with the treasurer's cash book and with the treasury warrants. The appropriations, transfers, and loans
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authorized, as recorded on the ledger, were checked with the town clerk's records of town meeting votes.
The necessary ledger adjustments resulting from the audit were made, a trial balance was taken off, and a balance sheet, showing the financial condition of the town as of December 31, 1937, was prepared and is appended to this report.
The balance sheet indicates that the town is in excellent financial condition.
The books and accounts of the town treasurer were examined and checked. The recorded receipts were compared with the records in the several departments in which money was collected for the town or in which charges originated, with the other sources from which money was paid into the town treasury, and with the accountant's books. The recorded payments were checked with the warrants authorizing the disbursement of town funds and with the records in the accountant's office.
The treasurer's cash book footings were verified and the cash balance on December 31, 1937, was proved by actual count of the cash in the office and by a reconciliation of the bank balances with statements furnished by the banks of deposit.
The recorded payments on account of maturing debt and inter- est were proved with the amounts falling due, being checked with the cancelled securities and coupons on file. The outstanding coupons on December 31, 1937, were listed and reconciled with the balances in the bond and coupon accounts as shown by statements furnished by the banks of deposit.
The records of trust and investment funds in the custody of the town treasurer were examined. The income was proved and the disbursements were verified. The balances on December 31, 1937, were reconciled with the savings bank books and securities on hand, and with statements furnished by the bank of deposit.
The records of tax titles held by the town were checked with the deeds on file. The amounts added to the tax title account since the previous audit were compared with the collector's records, the recorded redemptions were verified, and the tax titles on hand were listed and proved.
The books and accounts of the tax collector were examined and checked. The taxes and assessments outstanding on the date of the previous examination were audited, and all subsequent
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