USA > Massachusetts > Essex County > Andover > Town annual report of Andover 1940-1944 > Part 26
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157
10
22
10
5
4 Blanks
55
39
303
118
126
116
63
SECRETARY
Precincis
1
2
3
4
5
6
16
33
20
6
14
18
Joseph J. Buckley
107
4
6
5
3
4
5
Leo A. Gosselin
27
12
6
1
8
8
3 John D. O'Brien
38
9
13
9
4
2
3
Blanks
40
TREASURER
9
11
5
6
8
6
Thomas E. Barry
45
13
24
20
11
14
17
Francis X. Hurley
99
5
9
5
2
3
1 William F. Hurley
25
6
1
2
John F. Welch
9
8
13
5
2
1
5 Blanks
34
AUDITOR
21
42
27
12
19
23
Thomas J. Buckley
144
7
7
4
6
8
3 Leo D. Walsh
35
13
9
4
3
1
3
Blanks
33
ATTORNEY GENERAL
27
36
25
15
20
22
James E. Agnew
145
14
22
10
6
8
7
Blanks
67
SENATOR IN CONGRESS
14
32
14
9
13
13
Joseph E. Casey 95
2
3
3
1
Daniel H. Coakley
9
16
13
14
9
8
8 John F. Fitzgerald
68
3
6
2
2
2
4 Joseph Lee
19
8
5
2
1
2
3
Blanks
21
CONGRESSMAN-FIFTH DISTRICT
1
1
41
58
35
21
27
28 Blanks 210
COUNCILLOR-FIFTH DISTRICT
26
39
27
16
21
21 James A. Donovan
150
15
19
8
5
7
8 Blanks
62
40
1 John H. McDonald Henry W. Platt
1
SENATOR-FOURTH ESSEX DISTRICT Precincts
1
2
3
4
5
6
41
58
35
21
28 29 Blanks 212
REPRESENTATIVES IN GENERAL COURT FOURTH ESSEX DISTRICT
21
29
22
14
20
18 Herbert B. Bower 124
1
John James Costello
1
1
Carl Woekel 1
1
William L. McDonald
1
102
143
83
49
64
68
Blanks
509
DISTRICT ATTORNEY-EASTERN DISTRICT
18
27
15
11
10
10
Hugh A Cregg 91
11
14
16
3
6
5
John T. Coan
55
9
12
4
5
8
11 Joseph B. Harrington
49
1 John James Costello
1
3
5
2
4
2
Blanks 16
REGISTER OF PROBATE AND INSOLVENCY ESSEX COUNTY
27
39
22
14
20
27 William F. Shanahan
149
14
19
13
7
8
2 Blanks 63
COUNTY COMMISSIONER-ESSEX COUNTY
28
37
21
15
20
24
Michael F. Conway
145
13
21
14
6
8
5 Blanks
67
COUNTY TREASURER-ESSEX COUNTY
27
35
21
15
21
23 William G. Hennessey 142
14
23
14
6
7
6 Blanks
70
TOTAL VOTE
327
128
136
123
66
176
REPUBLICAN
956
41
58
35
21
28
29
DEMOCRATIC 212
41
REPORT OF CLERK-PRECINCT ONE
September 15, 1942
Polls opened at 8 A.M. Warden in charge Rowland L. Luce. Ballot box registered when polls opened 0000. Polls closed at 7 P.M. Ballot box registered when polls closed Rep. 327; Dem. 41. Number of ballots received Rep. 1297; Dem. 469. Number of ballots returned Rep. 970; Dem. 428. Number of ballots cast Rep. 327; Dem. 41. Police officer on duty John Campbell. Voted to count ballots at 2.30 P.M.
PATRICK J. BARRETT, Acting Clerk
REPORT OF CLERK-PRECINCT TWO
September 15, 1942
Polls opened at 8 A.M. Warden in charge Mark M. Keene. Ballot box registered when polls opened 0000. Polls closed at 7 P.M. Ballot box registered when polls closed, Rep. 128; Dem. 58 (186). Number of Rep. ballots received 838. Number of ballots returned 710. Number of Dem. ballots received, 831. Number of Dem. ballots returned 773. Police officer on duty William McCarthy. Voted to count ballots at 2.15 P.M.
NORMAN K. MACLEISH, Clerk
REPORT OF CLERK-PRECINCT THREE
September 15, 1942
Polls opened at 8 A.M. Warden in charge, Stafford A. Lindsay. Ballot box registered when polls opened 0000. Polls closed at 7 P.M. Ballot box registered when polls closed, Rep. 136; Dem. 35 (171). Number of Rep. ballots received 1095. Number of Rep. ballots returned 959. Number of Dem. ballots received 421. Number of Dem. ballots returned 386. Police officer on duty, Joseph E. O'Brien. Voted to count ballots at 9.15 A.M.
MICHAEL A. BURKE, Clerk
REPORT OF CLERK-PRECINCT FOUR
September 15, 1942
Polls opened at 8 A.M. Warden in charge, George W. Disbrow. Ballot box registered when polls opened 0000. Polls closed at 7 P.M. Ballot box registered when polls closed 144. Rep. 123;
42
Dem. 21. Number of Rep. ballots received 579. Number of Rep. ballots returned 456. Number of Dem. ballots received 322. Number of Dem. ballots returned 301. Police officer on duty Joseph A. Davis. Voted to count ballots at 7 P.M.
JOHN F. GOLDEN, Clerk
REPORT OF CLERK-PRECINCT FIVE
September 15, 1942
Polls opened at 8 A.M. Warden in charge, Clester E. Mat- thews. Ballot box registered when polls opened 0000. Polls closed at 7 P.M. Ballot box registered when polls closed 94. Rep 66; Dem. 28. Number of Rep. ballots received 527. Number of Rep. ballots returned 461. Number of Dem. ballots received 256. Number of Dem. ballots returned 228. Police officer on duty George N. Sparks. Voted to count ballots at 6 P.M.
ARTHUR L. MARION, Clerk
REPORT OF CLERK-PRECINCT SIX
September 15, 1942
Polls opened at 8 A.M. Warden in charge, Carl N. Lindsay. Ballot box registered when polls opened 0000. Polls closed at 7 P.M. Ballot box registered when polls closed 205; Rep. 176, Dem 29. Number of Rep. ballots received 987. Number of Rep. ballots returned 811. Number of Dem. ballots received 262. Number of Dem. ballots returned 233. Police officer on duty, George Dufton. Voted to count ballots at 4 P.M.
JOSEPH A. LYNCH, Clerk
The foregoing is a true copy of the warrant and of the true officers'return on the same, also a true record of the doings of the meeting.
Attest: GEORGE H. WINSLOW, Town Clerk
4.3
STATE PRIMARY-RECOUNT September 23, 1942
The Board of Registrars of Voters met at 7 o'clock in the evening of September 23, 1942 for the purpose of re-counting Republican votes cast for County Commissioner at the State Primary held September 15, 1942, the petition for said recount having been filed in behalf of C. F. Nelson Pratt.
Notice of said meeting were sent according to law to all can- didates.
The ballots were carefully examined and votes counted and totalled as follows:
REPUBLICAN COUNTY COMMISSIONER ESSEX COUNTY
Recount
Precincts
1
2
3
4
5
6
Ttls.
128
48
45
42
31
32
C. F. Nelson Pratt
326
165
63
86
75
27
131 James D. Bentley
547
34
17
5
6
8
13
Blanks
83
Original
128
49
45
42
31
32
C. F. Nelson Pratt
327
165
62
85
75
27
131
James D. Bentley
545
34
17
6
6
8
13
Blanks
84
Length of session, 2 hours.
A true record :
Attest:
GEORGE H. WINSLOW, Clerk
44
State Election NOVEMBER 3, 1942
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 Precincts One, Two, Three, Four, Five and Six, viz: The Central Fire Station in Precinct One; The Square and Compass Hall in Precinct Two; The Store at 350 North Main Street, Shawsheen Village, in Precinct Three; The Andover Grange Hall in Precinct Four; The Old School House, Ballardvale, in Precinct Five; and the Peabody House, Phillips Street, in Precinct Six, in said Andover, on Tuesday, the third day of November, 1942 at 7:00 o'clock A.M., for the following purposes :
To bring in their votes to the Election Officers for the Election of the following officers:
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.
Senator in Congress for this Commonwealth.
Representative in Congress for the Fifth Congressional Dis- trict.
Councillor for the Fifth Councillor District.
Senator for the Fourth Essex Senatorial District.
Three Representatives in General Court for the Fourth Essex Representative District.
District Attorney for Eastern District.
45
Register of Probate and Insolvency for Essex County. County Commissioner for Essex County. County Treasurer for Essex County. Also to vote YES or NO on the following questions:
Question No. 1
LAW PROPOSED BY INITIATIVE PETITION
Shall the proposed measure which provides that the present statutes which make it a crime punishable by fine or imprison- ment knowingly to advertise, print, publish, distribute or cir- culate any matter containing reference to any person from whom or place where any drug, instrument or means whatever, or any advice or information may be obtained, for the purpose of pre- venting pregnancy, or to sell, lend, give away, exhibit, offer or advertise any drug, medicine, instrument or other article for the prevention of conception, or to write or print information of any kind stating when, where, how, of whom, or by what means such article can be obtained, or to manufacture or make such article, shall not apply to treatment or prescription given to married persons for protection of life or health by or under the direction of registered physicians nor to teaching in chartered medical schools nor to publication or sale of medical treatises or journals, which was disapproved in the House of Representatives by a vote of 77 in the affirmative and 133 in the negative and in the Senate by a vote of 16 in the affirmative and 18 in the negative, be approved? YES NO
Also to vote YES or NO on the following :
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
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
46
Also to vote YES or NO on the following :
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.
Hereof fail not and make return of this warrant with your doings thereon at the time and places of said meeting.
Given under our hands this nineteenth day of October, A.D., 1942.
ROY E. HARDY J. EVERETT COLLINS EDWARD P. HALL Selectmen of Andover
Andover, November 3, 1942
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 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
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 third day of November, 1942 at 7:00 o'clock A. M. agree- ably to the requirements of the foregoing warrant they did bring in their vote as follows:
47
GOVERNOR
Precincts
1
2
3
4
5
6
247
373
200
137
115
96
Roger L. Putnam (D)
1168
789
478
611
307
229
575
Leverett Saltonstall (R)
2989
1
1
1
2 Henning A. Blomen (SLP)
5
1
2
1
1
1 Otis A. Hood (C)
6
1
4
1
2 Joseph Massidda (SP) Guy S. Williams (P)
8
1
1
1
3
20
14
14
5
5
2 Blanks 60
LIEUTENANT GOVERNOR
782
470
605
302
224
566
Horace T. Cahill (R)
2949
224
341
193
125
113
87
John C. Carr (D)
1083
4
5
3
3
1
8 Walter S. Hutchins (SP)
24
2
3
2
1
2 George L. McGlynn (SLP)
10
3
1
5
6
3
2 E. Frank Searle (P)
20
46
49
23
13
9
13 Blanks
153
SECRETARY
228
338
197
125
105
90 Joseph J. Buckley (D)
1083
786
475
602
300
230
558
Frederic W. Cook (R)
2951
2
4
2
5
2
3 Bernard G. Kelly (SLP)
18
1
1
2
2
1
2 Abbie L. Tebbets (P)
9
1
2
2
6 Peter Wartiainen, Jr. (SP)
11
41
48
27
19
13
19 Blanks
167
TREASURER
748
447. 574
293
219
546
Laurence Curtis (R)
2827
263
364
222
130
117
96
Francis X. Hurley (D)
1192
1
4
3
5
1
2 Martha E. Geer (P)
16
1 Gote Elvel Palmquist (SLP)
5
3
2
2
1
4 Anders H. Swenson (SP)
12
44
51
30
19
14
29 Blanks
187
AUDITOR
57
361
225
130
118
43
437
558
290
219
492 Russell A. Wood (R)
2739
1
4
4
3
2
3 Herbert Crabtree (SLP)
17
1
4
3
1
3 Ethel J. Prince (P)
12
58
65
41
25
11
40 Blanks 240
48
1
3
140 Thomas J. Buckley (D) 1231
.
ATTORNEY GENERAL
Precincts
1
2
3
4
5 100
6
James E. Agnew (I))
908
828
513
658
312
236
582
Robert T. Bushnell (R)
3129
1
2
2
1
2
3 Charles F. Danforth (P)
11
1
4
1 Fred E. Oelcher (SLP)
6
1
.
1
2
2 Howard Penley (SP)
(
43
59
26
18
13
20
Blanks
179
SENATOR IN CONGRESS (all ballots)
234
353
201
114
108
184
Joseph E. Casey (D)
1194
788
478
612
313
233
478
Henry Cabot Lodge, Jr. (R)
2902
2
1
3
4
1 Horace I. Hillis (SLP)
11
2
3
1
4
2 George I. Paine (SP)
12
1
2
1
2 George I. Thompson (I)
6
33
33
13
16
9
11 Blanks
115
Only one Official War Ballot was cast for Senator Henry Cabot Lodge, Jr., which is included in the above total.
CONGRESSMAN-FIFTH DISTRICT (all ballots)
909
643
708
362
297
620
Edith Nourse Rogers (R)
3539
151
225
124
89
54
58
Blanks 701
Only one Official War Ballot was cast for Congressman Edith Nourse Rogers, which is included in the above total.
COUNCILLOR-FIFTH DISTRICT
358
420
347
162
136
195
James A. Donovan (D)
1618
616
365
438
243
194
430
William H. McSweeney (R)
2286
85
83
47
46
21
53
Blanks 335
SENATOR-FOURTH ESSEX DISTRICT
203
289
191
122
100
91
William . Grandin (D))
996
759
458
577
289
222
542
Benjamin B. Priest (R)
2847
97
121
64
40
29
45 Blanks 396
49
186
293
143
116
70
REPRESENTATIVES IN GENERAL COURT FOURTH ESSEX DISTRICT
Precincts
1
2
3
4
5
155
231
155
97
82
Herbert B. Bower (D)
807
850
562
661
346
259
J. Everett Collins (R)
3264
201
296
202
106
90
623
371
534
235
171
407 Ralph H. Hill (R)
2341
631
361
479
243
171
425
Alyce L. Schlapp (R)
2310
717
783
465
326
280
395
Blanks
2966
DISTRICT ATTORNEY-EASTERN DISTRICT
624
373
474
252
192
435
Hugh A. Cregg (R)
2350
340
416
308
158
133
173 Joseph B. Harrington (D) 1528
95
79
50
41
26
70
Blanks 361
REGISTER OF PROBATE AND INSOLVENCY ESSEX COUNTY
780
550
614
321
243
524 William F. Shanahan (R-D) Rowland L. Luce
3032
1
1
278
318
218
130
108
154
Blanks
1206
COUNTY COMMISSIONER-ESSEX COUNTY
756
462
589
304
220
530
James D. Bentley (R)
2861
217
297
185
111
105
89
Michael F. Conway (D)
1004
86
109
58
36
26
59
Blanks
374
COUNTY TREASURER-ESSEX COUNTY
248
307
215
124
117
106
William G. Hennessey (D)
1117
715
436
559
283
204
501
Harold L. Thurston (R)
2698
96
125
58
44
30
71
Blanks
424
Question No. 1
BIRTH CONTROL
528
297
435
207
150
416 YES
2033
366
413
310
134
141
174 NO
1538
165
158
87
110
60 88
BLANKS
668
50
6 87
586 134 John James Costello (D)
1029
1-ALL ALCOHOLIC BEVERAGES
Precincts
1
2
3 521
277
185
321 YES
2363
378
205
203
110
119
275
NO
1290
156
129
108
64
47
82
BLANKS
586
2-WINES AND MALT BEVERAGES
543
519
528
288
185
365
YES
2428
326
186
165
84
99
211
NO
1071
190
163
139
79
67
102
BLANKS
740
3-PACKAGES
609
557
541
290
193
411
YES
2601
265
161
152
87
91
164
NO
920
185
150
139
74
67
103
BLANKS
718
BETTING-LICENSED HORSE RACES
594
390
378
185
169
228
YES
1744
461
264
323
173
125
351
NO
1697
204
214
131
93
57
99
BLANKS
798
BETTING-LICENSED DOG RACES
335
342
308
163
148
178 YES
1474
494
305
361
181
131
389
NO
1861
230
221
163
107
72
111
BLANKS
904
REPORT OF CLERK -PRECINCT ONE
Andover, November 3, 1942
Polls opened at 7 A.M. Warden in charge, Rowland L. Luce. Ballot box registered when polls opened 0000. Polls closed at 7 P.M. Ballot box registered when polls closed 1063. Ballot box skipped 3. Number of ballots received 1928. War ballot 1. Number of ballots returned 869. Absentee ballots 16. Number of ballots cast 1043. Police Officer on duty John Campbell. Voted to count ballots at 8.15 A.M.
JOSEPH W. MCNALLY, Clerk
51
4
5
6
525
534
REPORT OF CLERK-PRECINCT TWO
Andover, November 3, 1942
Polls opened at 7 A.M. Warden in charge, Mark Keane. Ballot box registered when polls opened 0000. Polls closed at 7 P.M. Ballot box registered when polls closed 868. Number of ballots received 1872. Number of ballots returned 1004. Number of bal- lots cast 868. Police Officer on duty Joseph E. O'Brien. Voted to count ballots at 8.30 A.M.
NORMAN K. MACLEISH, Clerk
REPORT OF CLERK-PRECINCT THREE
Andover, November 3, 1942
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 832. Number of ballots received 1784 plus 7 A.B., 1791. Number of ballots re- turned, 959. Number of ballots cast, 832. Police Officer on duty, James Walker. Voted to count ballots at 8.25 A.M.
MICHAEL A. BURKE, Clerk
REPORT OF CLERK-PRECINCT FOUR Andover, November 3, 1942
Polls opened at 7:00 A.M. Warden in charge, George W. Dis- brow. Ballot box registered when polls opened 0000. Polls closed at 7 P.M. Ballot box registered when polls closed 451. Number of ballots received 888. Number of ballots returned 447. Number of ballots cast 451. Police Officer on duty E. Burke Thornton. Voted to count ballots at 10:10 A.M. Absent voters, 10.
ALFRED L. CARTER, Clerk
REPORT OF CLERK-PRECINCT FIVE
Andover, November 3, 1942
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 352. Number of ballots received 802 plus 8 A.V., 810. Number of ballots re- turned 459. Number of ballots cast 351. Police Officer on duty, George N. Sparks. Voted to count ballots at 11:00 A.M.
EUGENE A. ZALLA, Clerk
52
REPORT OF CLERK-PRECINCT SIX Andover, November 3, 1942
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 678. Number of ballots received 1399 plus 15 A.V. Number of ballots returned 735 plus 1 void. Number of ballots cast 663 plus 15 A.V., 678. Police Officer on duty George Dufton. Voted to count ballots at 8:30 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
5.3
At a legal meeting of the inhabitants of the City of Lawrence, Town of Methuen, Town of North Andover, 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 third day of November, in the year one thousand nine hundred and forty-two, the qualified voters were called upon to give in their ballots for the election of three (3) Representatives in General Court, Fourth Essex District.
And the votes so given in were sorted, counted, recorded and declared as the law directs and were as follows:
Lawrence-Ward 1 Precincts
Methuen
North Andover
Andover Totals
Herbert R. Bower (D) of Methuen
1 229
2 418
3 441
4 157
5 340
6 402
3386
877
807
7057
J. Everett Collins (R)
149
226
376
209
237
247
2968
1678
3264
9354
of Andover
John James Costello (D) of North Andover
231
418
395
176
333
373
1702
1272
1029
5929
Ralph H. Hill (R) of Methuen
187
233
441
213
257
301
4386
1416
2341
9775
Alyce L. Schlapp (R) of Methuen
236
276
534
287
318
326
3956
1527
2310
9770
Carl A. Woekel of Methuen
1
1
Daniel F. Downey of Methuen Blanks
459
1360
852
425
732
778
4879
2212
2966
14663
November 13, 1942
In accordance with the forgoing returns, Certificates of Election were this day issued to the three persons having the highest number of votes for Representatives in the General Court for the Fourth Essex District.
To Wit: J. Everett Collins of Andover Ralph H. Hill of Methuen Alyce L. Schlapp of Methuen
A true copy, Attest :
GORDON E. GAFFNEY, Asst. City Clerk of Lawrence EMMA C. DUGGAN, Asst. Town Clerk of Methuen JOSEPH A. DUNCAN, Town Clerk of North Andover GEORGE H. WINSLOW, Town Clerk of Andover
54
1
1
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 1942.
The total number of registered voters in Andover at the close of registration October 14, 1942 was 6318 by precincts as follows:
1
1459
2
1344
3
1255
4
673
5
568
6
1019
6318
VITAL STATISTICS
Number of births recorded
48
Males
25
Females
23
Number of deaths recorded
144
Males
63
Females
81
Number of marriages recorded
142
Respectfully submitted,
GEORGE H. WINSLOW, Town Clerk
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Report of Director of Accounts
March 11, 1942
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, 1941, 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 accounts of the town of Andover for the fiscal year ending De- cember 31, 1941, and report as follows 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 ex- amined 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 pay- ments, as entered, were checked with the treasurer's cash book and with the treasury warrants. The appropriations and transfers, as recorded on the ledger, were checked with the town clerk's records of town meeting votes. The approved vouchers and pay- rolls on file were examined for legal requirements, a trial balance
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was taken off, and a balance sheet, showing the financial condi- tion of the town on December 31, 1941, was prepared and is ap- pended to this report.
The books and accounts of the town treasurer were examined and checked. The recorded receipts were analyzed and 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 disbursements 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 January 5, 1942, was proved by actual count of the cash in the office and by reconciliation of the bank balances with statements furnished by the banks of deposit.
The recorded payments on account of debt and interest were proved with the amounts falling due, being checked with the cancelled securities and coupons on file. The outstanding coupons on January 5, 1942, were listed and reconciled with the balances in the bond and coupon accounts as shown by statements fur- nished by the banks of deposit.
The records of trust and investment funds in custody of the town treasurer were examined. The income was proved and the disbursements were verified.
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 rec- ords, 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 according to the previous examination were audited, and all subsequent com- mitments were verified and compared with the assessors' war- rants for their collection.
The collector's cash books were footed and the recorded collec- tions were compared with the payments to the treasurer as shown by the treasurer's and the accountant's books. The recorded abatements were checked with the assessors' records of abate- ments granted, and the outstanding taxes and assessments were listed and proved with the accountant's ledger.
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The outstanding accounts were verified by mailing notices to a large number of persons whose names appeared on the books as owing money to the town, the replies thereto indicating that the outstanding accounts, as listed, are correct.
Attention is again called to the outstanding taxes and assess- ments of prior years. Prompt action should be taken to bring about a settlement of the overdue accounts.
The financial records of the town clerk were examined and checked. The recorded receipts on account of licenses, permits, recording fees, etc., were examined and checked in detail, the payments to the treasurer being compared with the treasurer's and the accountant's books.
Payments by the clerk to the town treasurer of town licenses, permits, recording fees, etc., should be made once a month or oftener.
The collections on account of sporting and dog licenses issued were verified and compared with the recorded payments to the State and to the town treasurer.
It was noted that payments to the State of sporting licenses collected and to the town treasurer of dog licenses collected were not made as often as required by Section 11, Chapter 131, and Section 147, Chapter 140, General Laws, respectively.
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