Town annual report of Andover 1935-1939, Part 31

Author: Andover (Mass.)
Publication date: 1935
Publisher: The Town
Number of Pages: 1026


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


58


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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