Town annual report of Berkley 1946, Part 4

Author: Berkley (Mass. : Town)
Publication date: 1946
Publisher: The Davol Press
Number of Pages: 130


USA > Massachusetts > Bristol County > Berkley > Town annual report of Berkley 1946 > Part 4


Note: The text from this book was generated using artificial intelligence so there may be some errors. The full pages can be found on Archive.org (link on the Part 1 page).


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Henry Goff


Adelbert Briggs


John Silvia


Daniel W. Westgate


Manuel Rose


Gladys Miller Manuel Faria


John Moskal (2)


Joseph Viera Irving Sylvester Robert Flint (2) Tohn Goodwin (3)


C. Merton Howard Felix Thornton Anthony Cambra Toseph O. Freeman Marcus Houtzager


69


ANNUAL REPORT


Herbert M. Ashley


Wilfred Lefaivre Josephine Makepeace


Edmund Trzcinski


Ida Howland


Warren Holmes


Norman Colpitts


Harold Westgate (2)


Elmer Perry


Herbert Flint


Mary Flint


Stanley Poole


George Crimlisk


Roger Frazier


George Harris


Lillian Hewitt


9 4-Dog Kennels


Cornelia A. Peirce


Jacob O. Barton


Anthony Sylvia


Mary E. T. Cummings


Sybil P. Jones


William L. Adams


Clinton E. Macomber


Manuel Fernandes, Jr.


Charles Peterson


Clerk's Cash Transactions, Dog Licenses. Licenses expiring March 31, 1947


22 spayed females @ $2.00


$ 44.00


Less fees retained, 22 @ 20c


4.40


$ 39.60


148 males, less 4 free military, 144 @ $2.00


$ 288.00


Less fees retained, 144 @ 20c


28.80


259.20


27 females, less 1 free military, 26 @ $5.00


$ 130.00


Less fees retained, 26 @ 20c


5.20


124.80


9 4-dog kennels @ $10.00


$ 90.00


Less fees retained, 9 @ 20c


1.80


88.20


$ 511.80


Add: Cash on hand, Jan. 1, 1946


13.40


$ 525.20


Payments to Treasurer, 1946


525.20


70


ANNUAL REPORT


Clerk's Cash Transactions, Sporting Licenses.


Licenses issued in 1946:


Series 1 Fishing


28 @ $2.00 $


56.00


Series 2 Hunting


110 @


2.00


220.00


Series 3 Hunting & Fishing


32 @


3.25


104.00


Series 4 Fishing


6 @


1.25


7.50


Series 5 Trapping


2 @


2.25


4.50


Series 6 Trapping


5 @


5.25


26.25


Series 12 Duplicate


2


a


.50


1.00


Series 15 Over 70 yrs.


4


Free


Series 16 Military


3


Free


$ 419.25


Payments to Division of


Fisheries and Game


$ 373.50


Fees retained, 183 @ 25c


45.75


$


419.25


Clerk's Cash Transactions, Miscellaneous


Gasoline license registrations, 7 @ $2.00


$ 14.00


Oleomargarine, 1 @ 50c


.50


$ 14.50


Payments to Treasurer, 1946


$ 14.50


71


ANNUAL REPORT


SUMMARY OF ESSENTIAL FEATURES OF STATE AUDIT REPORT


Published by the town clerk in accordance with General Laws, Chapter 44, Section 40.


December 12, 1946


To the Board of Selectmen, Mr. Albert Bindon, Chairman Berkley, Massachusetts


Gentlemen :


I submit herewith my report of an audit of the books and accounts of the town of Berkley for the period from May 27, 1945 to October 26, 1946, made in accordance with the pro- visions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. Herman B. Dine, Assistant Direc- tor of Accounts.


Very truly yours, FRANCIS X. LANG. Director of Accounts


Mr. Francis X. Lang, Director of Accounts :


As directed by you, I have made an audit of the books and accounts of the town of Berkley for the period from May 27, 1945, the date of the previous examination, to October 26, 1946, the following report being submitted 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 with the books of the accounting officer and the treasurer.


The books and accounts of the accounting officer were examined, checked, and compared with the records of the several departments in which money is collected and with the records of the town treasurer.


The general and appropriation accounts in the ledger were analyzed, a trial balance was taken off, and a balance


-


72


ANNUAL REPORT


sheet, showing the financial condition of the town on October 26, 1946, was prepared and is appended to this report.


The books and accounts of the town treasurer were ex- amined and checked in detail. The cash book was footed throughout, the recorded receipts were analyzed and com- pared with the departmental records of payments to the treas- urer and with the other sources from which money was paid into the town treasury, while the records of disbursements were compared with the accounting officer's books and with the treasury warrants.


The treasurer's cash balance on October 26, 1946, was proved by actual count of the cash in the office and by re- conciliation of the bank balances with statements received from the banks in which town funds are deposited.


The sayings bank books and securities representing the investment of the trust and investment funds in the custody of the town treasurer were examined and listed. The income was proved and the transfers to the town were verified.


The tax titles and tax possessions held by the town were examined and listed. The amounts transferred from tax levies to the tax title account were reconciled with the tax collector's accounts, the disclaimers and foreclosures were verified, and the redemptions of tax titles and sales of tax titles and tax possessions were compared with the treasurer's receipts. The tax titles and tax possessions were further verified by checking with the records in the Registry of Deeds.


The books and accounts of the collector of taxes were ex- amined and checked. The tax and assessment accounts out- standing according to the previous audit and all subsequent commitments were audited and compared with the warrants issued for their collection. The recorded collections were checked and compared with the payments to the treasurer, the abatements were checked with the assessors' records of abate- ments granted, and the outstanding accounts were listed and proved with the accounting officer's ledger.


Verification of the outstanding accounts was made by sending notices to a number of persons whose names appeared on the books as dwing money to the town, the replies re- ceived thereto indicating that the accounts, as listed, are cor- rect.


-


73


ANNUAL REPORT


The records of charges for departmental accounts re- ceivable were examined. The recorded collections were checked, the payments to the treasurer were verified, and the outstanding accounts were listed and proved.


The financial records of the town clerk were examined and checked, The records of dog and sporting licenses were checked and the payments to the town treasurer and the State were verified.


The surety bonds of the town officials required by law to furnish them for the faithful performance of their duties were examined and found to be in proper form.


The financial records of the selectmen, the sealer of weights and measures, as well as of the police department, were checked in detail. The payments to the treasurer were verified and the cash on hand in the departments was proved by actual count.


In addition to the balance sheet referred to, there are ap- pended to this report tables showing a reconciliation of the treasurer's cash, summaries of the tax, assessment, tax title, tax possession, and departmental accounts, as well as tables showing the condition and transactions of the trust and invest- ment funds.


While engaged in making the audit, cooperation was re- ceived from all town officials, for which, on behalf of my as- sistants and for myself, I wish to express appreciation.


Respectfully submitted,


HERMAN B. DINE,


Asst. Director of Accounts


74


ANNUAL REPORT


Reconciliation of Treasurer's Cash


Balance May 27, 1945


Receipts May 27 to Dec. 31, 1945


$ 25,340.22 73,680.86


$ 99.021.08


Payments May 27 to Dec. 31, 1945 $ 73,391.72


Balance Dec. 31, 1945


25,629.36


$ 99,021.08


Balance Jan. 1, 1946


$ 25,629.36


Receipts Jan. 1 to Oct. 26, 1946


56,976.86


$ 82,606.22


Payments Jan. 1 to Oct. 26, 1946


$ 63.312.53


Balance Oct. 26, 1946; cash,


verified ; the Machinists'


National Bank: The First


National bank 19,293.69


$ 82,606.22


Real Estate Taxes - 1936


Tax titles disclaimed, 1946


$ 3.70


Transferred to tax titles, 1946 3.70


Real Estate Taxes - 1937


Tax titles disclaimed, 1946 $ 4.50


Transferred to tax titles, 1946


4.50


Real Estate Taxes - 1938


Tax titles disclaimed, 1946 $ 4.00


Transferred to tax titles, 1946 4.00


Real Estate Taxes - 1939


Tax titles disclaimed, 1946 $ 19.30


Transferred to tax titles, 1946 19.30


Real Estate Taxes - 1940


Tax titles disclaimed, 1946


$


19:00


Transferred to tax titles, 1946 19.00


Real Estate Taxes - 1941


Tax titles disclaimed, 1946 $ 18.80


Transferred to tax titles, 1946 18.80


Personal Property Taxes - 1942


Outstanding May 27, 1945 $ .94


Payments to treasurer, 1946 .94


Real Estate Taxes - 1942


Outstanding May 27, 1945


$


7.33


Tax Titles disclaimed, 1946 18.80 $ 26.13


Transferred to tax titles, 1946


26.13


75


ANNUAL REPORT


Personal Property Taxes - 1943


Outstanding May 27, 1945


$ 476.47


Payments to treasurer 1945


$ 469.20


Abatements 1945


4.64


Outstanding Dec. 31, 1945


2.63


476.47


Outstanding Jan. 1, 1946


$


2.63


Payments to treasurer 1946


2.63


Real Estate Taxes - 1943


Outstanding May 27, 1945


$ 1,413.81


Payments to treasurer, 1945


$ 1,328.23


Abatements 1945


29.75


Transferred to tax titles, 1945


49.00


Outstanding Dec. 31, 1945


6.83


1,413.81


Outstanding Jan. 1, 1946


$ 6.83


Tax titles disclaimed, 1946


17.50


$


24.33


Transferred to tax titles, 1946


24.33


Poll Taxes - 1944


Outstanding May 27, 1945


$ 6.00


Payment to treasurer, 1945


$


2.00


Outstanding Oct. 26, 1946


4.00


$ 6.00


Personal Property Taxes - 1944


Outstanding May 27, 1945


$ 732.64


Payments to treasurer 1945


$ 308.12


Abatements 1945


14.53


Outstanding Dec. 31, 1945


409.99


732.64


Outstanding Jan. 1, 1946


$ 409.99


Payments to treasurer 1946


$ 323.66


Outstanding Oct. 26, 1946


86.33


409.99


Real Estate Taxes - 1944


Outstanding May 27, 1945


$ 4,653.38


Payments to treasurer 1945


$ 2,452.66


Abatements 1945


28.39


Transferred to tax titles 1945


.54


Outstanding Dec. 31, 1946


2,171.79


4,653.38


76


ANNUAL REPORT


Outstanding Jan. 1, 1946


$ 2,171.79 16.70


Tax titles disclaimed 1946


$ 2,188.49


Payments to treasurer 1946


$ 2,161.09


Transferred to tax titles 1946


27.40


2,188.49


Poll Taxes - 1945


Outstanding May 27, 1945


$ 630.00


Payments to treasurer 1945


$ 382.00


Abatements 1945


234.00


Outstanding Dec. 31, 1945


14.00


630.00


Outstanding Jan. 1, 1946


$ 14.00


Payments to treasurer 1946


$ 6.00


Outstanding Oct. 26, 1946


8.00


14.00


Personal Property Taxes - 1945


Commitment 1945 per warrant


$ 4,099.99


Payments to treasurer 1945


$ 3,026.81


Abatements to treasurer 1945


4.34


Outstanding Dec. 31, 1945


1,068.84


4,099.99


Outstanding Jan. 1, 1946


$ 1,068.84


Payments to treasurer 1946


$ 442.23


Outstanding Oct. 26, 1946


626.61


1,068.84


Real Estate Taxes - 1945


Commitment 1945 per warrant


$ 26,105.98


Payments to treasurer 1945


$ 18,325.35


Abatements 1945


66.80


Transferred to tax titles 1945


200.08


Outstanding Dec. 31, 1945


7,513.75


26,105.98


Outstanding Jan. 1, 1946


$ 7,513.75


Tax titles disclaimed 1946


16.70


$ 7,530.45


Payments to treasurer 1946


4,713.10


Transferred to tax titles 1946


219.78


Outstanding Oct. 26, 1946


2,597.57


7,530.45


·


77


ANNUAL REPORT


Poll Taxes - 1946


Commitment 1946 per warrant


$ 790.00


Payments to treasurer 1946 $ 496.00


Outstanding Oct. 26, 1946


294.00


790.00


Personal Property Taxes - 1946


Commitment 1946 per warrant


$ 4,657.25


Payments to treasurer 1946 $ 3,193.10


Outstanding Oct. 26,'1946 1,464.15


4,657.25


Real Estate Taxes - 1946


Commitment 1946 per warrant


$ 31,966.96


Outstanding Oct. 26, 1946 31,966.96


Motor Vehicle Excise Taxes - 1944


Outstanding May 27, 1945


$ 15.23


Payments to treasurer 1945


$ 8.00


Outstanding Dec. 31, 1945


7.23


15.23


Outstanding Jan. 1, 1946


$


7.23


Payments to treasurer 1946


$ 5.23


Outstanding Oct. 26, 1946


2.00


7.23


Motor Vehicle Excise Taxes - 1945


Outstanding May 27, 1945


$ 569.42


Commitment 1945 per warrants


510.64


Abatements and payments refunded 1945


4.05


-


$ 1,084.11


Payments to treasurer 1945


$ 722.45


Abatements 1945


13.44


Outstanding Dec. 31. 1945


348.22


1,084.11


Outstanding Jan. 1, 1946


$ 348.22


Payments to treasurer 1946


$


288.33


Outstanding Oct. 26, 1946


59.89


348.22


Motor Vehicle Excise Taxes - 1946


Commitment 1946 per warrants


$ 1,512.42


Payments to treasurer 1946


$ 1,184.67


Outstanding Oct. 26, 1946


327.75


1,512.42


78


ANNUAL REPORT


Moth Assessments - 1943


Outstanding May 27, 1945 $ 3.00


Payments to treasurer 1945 3.00


Moth Assessments - 1944


Outstanding May 27, 1945


$ 15.00


Payments to treasurer 1945 $ 6.00


Outstanding Dec. 31, 1945


9.00


15.00


Outstanding Jan. 1, 1946


$


9.00


Payments to treasurer 1946 9.00


Moth Assessments - 1945


Commitment 1945 per warrant


$ 97.00


Payments to treasurer 1945 $ 63.00


Outstanding Dec. 31, 1945


34.00


97.00


Outstanding Jan. 1, 1946


$ 34.00


Payments to treasurer 1946


$ 29.00


Outstanding Oct. 26, 1946


5.00


34.00


Moth Assessments - 1946


Commitment 1946 per warrant


$ 112.00


Outstanding Oct. 26, 1946


112.00


Interest and Costs on Taxes and Assessments


Interest Costs


Collections May 27 to Dec. 31, 1945 :


Taxes :


Levy of 1943


$ 135.95 $ 1.75


Levy of 1944


102.45


.35


Levy of 1945


7.04


6.30


Motor vehicle excise taxes :


Levy of 1944


.25


1.40


Levy of 1945


1.19


5.95


$ 246.88 $


15.75


Payments to treasurer 1945


$


246.88 $


15.75


Collections Jan. 1 to Oct. 26, 1946 : Taxes :


Levy of 1942


$ .14 $ .85


Levy of 1943


.31


.85


1


79


ANNUAL REPORT


Levy of 1944


175.68


2.45


Levy of 1945


112.31


1.05


Levy of 1946


.87


7.00


Motor vehicle excise taxes :


Levy of 1944


.31


.70


Levy of 1945


1.66


5.60


Levy of 1946


.64


5.25


$ 291.92 $


23.75


Payments to treasurer 1946


$


291.92 $


23.75


Tax Titles


Balance May 27, 1945


$ 4,302.52


Transferred to tax titles 1945 :


Taxes 1943


$


49.00


Taxes 1944


.54


Taxes 1945


200.08


Interest and costs


14.03


263.65


$


4,566.17


Payments to treasurer 1945


$ 188.11


Abatements 1945


73.25


Tax titles foreclosed 1945


639.38


Book value in excess of sale price of lands of low value, 945


18.38


Balance Dec. 31, 1945


3,647.05


4,566.17


Balance Jan. 1, 1946


$ 3,647.05


Transferred to tax titles 1946 :


Taxes 1936


$ 3.70


Taxes 1937


4.50


· Taxes 1938


4.00


Taxes 1939


19.30


Taxes 1940


19.00


Taxes 1941


18.80


Taxes 1942


26.13


Taxes 1943


24.33


Taxes 1944


27.40


Taxes 1945


219.78


Interest and costs


62.80


429.74


$ 4,076.79


80


ANNUAL REPORT


Payments to treasurer 1946


$


852.78


Tax titles disclaimed 1946 :


Taxes 1936 $


3.70


Taxes 1937


4.50


Taxes 1938


4.00


Taxes 1939


19.30


Taxes 1940


19.00


Taxes 1941


18.80


Taxes 1942


18.80


Taxes 1943


17.50


Taxes 1944


16.70


Taxes 1945


16.70


Interest and costs


36.51


175.51


Balance Oct. 26, 1946


3,048.50


4,076.79


Tax Possessions


Balance May 27, 1945


$


233.53


Tax titles foreclosed 1945


639.38


$ 872.91


Payments to treasurer 1945


$ 10.00


Book value in excess of sale price


of tax possessions, 1945


3.66


Balance Dec. 31, 1945


859.25


872.91


Balance Jan. 1, 1946


$ 859.25


Payments to treasurer 1946


$ 70.00


Book value in excess of sale price of tax possessions, 1946


210.97


Balance Oct. 26, 1946


578.28


859.25


Town Clerk, Dog Licenses


Licenses issued Jan. 1 to Oct. 26, 1946:


Male 146 @ $2.00 $ 292.00


Spayed female 22 @ $2.00 44.00


Female


26 @ $5.00


130.00


Kennel


10 @ $10.00 100.00


$ 566.00


Payments to treasurer 1946 $ 525.20


Fees retained 1946


40.80


566.00


81


ANNUAL REPORT


Town Clerk, Sporting Licenses


Licenses issued Jan. 1 to Oct. 28, 1946 :


Series 1, Fishing 28 @ $2.00 $ 56.00


Series 2, Hunting 80 @ 2.00


160.00


Series 3, Sporting 32 a 3.25


104.00


Series 4, Minor's 6 @ 1.25


7.50


Series 5, Trapping


1 a 2.25


2.25


Series 6, Trapping 3 @ 5.25


15.75


Series 12, Duplicate 1 @ .50


.50


$ 346.00


Payments to Div. of Fisheries


and Game, 1946


$


217.25


Fees retained 1946


37.50


Cash on hand Oct. 26, 1946, verified


91.25


346.00


Miscellaneous


Collections 1946


$ 12.00


Payments to treasurer 1946


12.00


Selectmen's Licenses and Permits


Licenses and permits issued May 27 to Dec. 31, 1945 : Automobile Dealer $ 5.00


Gasoline


8.00


Liquor


16.00


Pasteurization


10.00


Slaughtering


1.00


Sunday


2.00


$


42.00


Payments to treasurer, 1945


42.00


Licenses and permits issued Jan. 1 to Oct. 26, 1946:


Automobile dealer $ 5.00


Gasoline


4.00


Junk


5.00


Liquor


412.00


Oleomargarine


.50


Slaughtering


1.00


Sunday


8.00


$ 435.50


Payments to treasurer, 1946 435.50


Sealer of Weights and Measures


Cash balance May 27, 1945 $ .10


Fees May 27 to Dec. 31, 1945


9.60


$ 9.70


82


ANNUAL REPORT


Cash balance Dec. 31, 1945


9.70


Cash balance Jan. 1, 1946 $ 9.70 7.60


Fees Jan. 1 to Oct. 26, 1946


17.30


Payments to treasurer 1946


$ 9.70


Cash on hand Oct. 26, 1946, verified 7.60


17.30


Selectmen, Accounts Receivable


Charges, 1945 $ 60.26


Payments to treasurer 1945


60.26


Police Department, Accounts Receivable


Charges, 1945


$ 280.00


Payments to treasurer, 1945


280.00


Police Department, Pistol Permits


Permits issued, May 27 to Dec. 31, 1945 $ 2.00


Payments to treasurer, 1945 2.00


Permits issued, Jan. 1 to Oct. 26, 1946


$


4.50


Payments to treasurer, 1946


4.50


Slaughtering Fees, Accounts Receivable


Charges May 27 to Dec. 31, 1945


$ 467.00


Payments to treasurer 1945 $ 301.00


Outstanding Dec. 31, 1945


166.00


467.00


Outstanding Jan. 1, 1946


$ 166.00


Charges Jan. 1 to Oct. 26, 1946


439.00


Payments to treasurer 1946 $ 239.00


Outstanding Oct. 26, 1946


366.00


605.00


Public Welfare Department Temporary Aid - Accounts Receivable


Outstanding May 27, 1945


$ 651.89


Payments to treasurer 1945 651.89


Charges Jan. 1 to Oct. 26, 1946


$


863.55


Payments to treasurer 1946 $ 688.55


Outstanding Oct. 26, 1946


175.00


863.55


$ 605.00


83


ANNUAL REPORT


Aid to Dependent Children - Accounts Receivable


Charges May 27 to Dec. 31, 1945 $ 518.83


Payments to treasurer 1945 518.83


Charges Jan. 1 to Oct. 26, 1946


$ 385.85


Payments to treasurer 1946


385.85


Old Age Assistance - Accounts Receivable


Outstanding May 27, 1945


$ 62.44


Charges May 27 to Dec. 31, 1945


6,977.07


$ 7,039.51


Payments to treasurer 1945


7,039.51


Charges Jan. 1 to Oct. 26, 1946


$ 5,941.15


Payments to treasurer 1946


5,941.15


Giles Leach Investment Fund


Savings Deposits Total


On hand May 27, 1945


$ 1,807.84 $ 1,807.84


On hand Dec. 31, 1945


1,825.91


1,825.91


On hand Oct. 26, 1946


1,862.60


1,862.60


Receipts


1945


Income


$


18.07 1946


Income


$


36.69


Payments


1945


Added to savings deposits


$ 18.07 1946


Added to savings deposits


36.69


Edwin H. Allen Cemetery Fund


Savings Deposits Total


On hand May 27, 1945


$ 1,137.33


1,137.33


On hand Dec. 31, 1945


1,078.50


1,078.50


On hand Oct. 26, 1946


1,100.28


1,100.28


Receipts


1945


Withdrawn from savings deposits


$ 58.83


Income


11.37


$ 70.20


1946


Income


$ 21.78


84


ANNUAL REPORT


Payments


1945


Transferred to town


$


70,20


$


70.20


1946


Added to savings deposits


$


21.78


Cemetery Perpetual Care Funds


Savings Deposits Total


On hand May. 27, 1945


$ 5,166.36 $


5,166.36


On hand Dec. 31, 1945


5,136.36


5,136,36


On hand Oct. 26, 1946


5,213.52


5,213.52


Receipts


1945


Withdrawn from savings deposits


$ 30.00


Income


37.50


Payments


1945


Income


$


77.16


Transferred to town


$


67.50


$


67.50


1946


Added to savings deposits


$


77.16


Post-War Rehabilitation Fund


Securities Cash Redemption Value Total


On hand May 27, 1945


$ 10,000.00 $ 10,000.00


On hand Dec. 31, 1945


10.00 $ 9,990.00


10,000.00


On hand Oct. 26, 1946 10.00 10,017.00 10,027.00


Receipts


1945


Cash in general treasury May 27, 1945


$ 10,000.00


$ 10,000.00


-


$


67.50


1946


85


ANNUAL REPORT


1946


Income accrued


$ 27.00


Cash in general treasury, Jan. 1, 1946


10.00


$


37.00


Payments


1945


Securities purchased


$ 9,990.00


Cash in general treasury, Dec. 31, 1945


10.00


$ 10,000.00


1946


Increase in redemption value of securities by income accrued


$ 27.00


Cash in general treasury, Oct. 26, 1946


10.00


$ 37.00


TOWN OF BERKLEY, BALANCE SHEET - OCTOBER 26, 1946


GENERAL ACCOUNTS


Assets


Liabilities and Reserves


Cash


$ 19,293.69


Temporary Loan : In Anticipation of Revenue 1946 $ 10,000.00


Collector's Petty Cash


50.00


Federal Withholding Taxes 98.23


Accounts Receivable : Taxes :


Tailings 164.84


Levy of 1944:


Post-War Rehabilitation Fund -- Principal for Investment


10.00


Personal Property


86.33


Road Machinery Fund


50.30


Levy of 1945 :


State Assessments :


Poll


8.00


Parks and Reservations $ 41.15


Audit of Municipal Accounts 479.82


520.97


Levy of 1946 : Poll


294.00


Personal Property


1.464.15


Real Estate


31,966.96


37,047.62


Aid


61.92


Motor Vehicle Excise Taxes :


Levy of 1944


$ 2.00


Levy of 1945


59.89


Levy of 1946


327.75


389.64


Moth Assessments :


Levy of 1945


$ 5.00


Levy of 1946


112.00


117.00


Old Age Assistance Recovery Unexpended Appropriation Balances Reserve Fund-Overlay Surplus Overlays Reserved for Abatements of Taxes : Levy of 1944 $ 90.33


82.00


Cemetery Sale of Lots Fund Federal Grants :


Aid to Dependent Children : Administration $ 5.34


Old Age Assistance :


44.25


Administration Aid


1,337.06


1,448.57


132.00


Personal Property


626.61


Real Estate


2,597.57


Poll


$ 4.00


Proceeds of Dog Licenses 397.00


34,876.28 2,514.15


.


Departmental : Slaughtering Fees Public Welfare


$ 366.00 75.00


Levy of 1945 Levy of 1946


1,087.63 1,638.24


2,816.20


Revenue Reserved Until Collected : Motor Vehicle Excise Tax $ 389.64


Special Assessments 117.00


Departmental 541.00


Tax Title and Tax Possession 3,626.78


Aid to Highways 33,069.00


37,743.42


Surplus Revenue


15,899.75


33,069.00


County Tax-Underestimate 1946 Estimated Receipts, to be collected


50.69


12,568.29


$106.753.71


$106.753.71


Trust and Investment Accounts


Trust and Investment Funds, Cash and Securities


$ 18,193.40


Giles Leach Investment Fund


$ 1,862.60


Edwin H. Allen Cemetery Fund 1,100.28


Cemetery Perpetual Care Funds 5,213.52 Post-War Rehabilitation Fund 10,017.00


$ 18,193.40


$ 18,193.40


541.00 3,048.50


578.28


Tax Titles Tax Possessions Aid to Highways : State : Chapter 81


$


4.069.00


Chapter 90


21,000.00


County :


Chapter 90


8,000.00 A


Attest : FRANCIS F. G. ANDREWS, Town Clerk


88


ANNUAL REPORT


ASSESSORS REPORT FOR 1946


Value of assessed personal estate


$118,261.00


Buildings excluding land


552,410.00


Land excluding buildings


258.930.00


$929,541.00


Number of horses assessed


48


Number of cows assessed


307


Number of cattle assessed other than cows


58


Number of swine assessed


224


Number of sheep assessed


27


Number of fowl assessed


15,075


Number of dwelling houses assessed


325


Number of acres of land assessed


9,939


Number of polls assessed 395


Rate per thousand


39.40


Taxes for State, County, City or Town Purposes, including Overlays :


Personal Estate


$ 4,657.12


Real Estate


31,966.80


Polls


790.00


MILTON A. BABBITT, ANTHONY SYLVIA, NORMAN E. WHITTAKER,


Assessors of Berkley.


89


ANNUAL REPORT


TAX LIST FOR 1946


Personal


Real


Moth


Tax


Adams, Vernon


$


$ 11.82 $


$ 11 82


Adams, William


74.86


74.86


Allen, John M.


106.38


106.38


Allen, John M.


2.76


2.76


Allen, John M.


11.82


11.82


Ames, Frank and Ruth


92.59


92.59


Ames, John and Elijah


78.80


78.80


Anderson, Percy and Helen


69.94


146.77


5.00


221.71


Andrews, Agnes


43.93


3.00


46.93


Andrews, Agnes


15.17


15.17


Andrews, Agnes


1.97


1.97


Andrews, Francis and Julia


104.44


102.44


Anthony, Myra D.


39.40


39.40


Anthony, Myra D. and others


5.12


5.12


Anthony, Myra D. and others


1.97


1.97


Anthony, Myra D. and others


1.58


1.58


Anthony, Myra D. and others


5.91


5.91


Anthony, Myra D. and others


1.97


1.97


Anthony, Myra D. and others


5.91


5.91


Anthony, Myra D. and others


7.88


7.88


Anthony, Myra D. and others


1.38


1.38


Anthony, Myra D. and others


1.97


1.97


Anthony, William R. and Edith R.


646.16


646.16


Anthony, William R. and Edith R.


31.52


31.52


Anthony, William R. and Edith R.


32.31


32.31


Aguas, Maria E. D. and Joan E. D.


Aguas and Antonia M. D. Aguas


130.02


130.02


Arnold, Stanley and Evelyn


114.26


114.26


Arnold, Stanley and Evelyn


.39


.39


Ashley, Blanche M.


39.40


39.40


Ashley, Clinton N.


7.88


7.88


Ashley, Harold and Ruth


21.67


21.67


Ashley, Herbert. M.


12.81


10.24


23.05


Ashley, Herbert and Clara


105.99


105.99


Ashley, Herbert and Clara


1.97


1.97


Ashley, Herbert and Clara


6.30


6.30


Ashley, Mabel and Leroy


95.55


95.55


Ashley, Mabel and Leroy


1.18


1.18


Ashley, Lillian


107.37


107.37


Ashley, Verna R. and


Edith I. Whitman


33.49


33.49


90


ANNUAL REPORT


Personal


Real


Moth


Tax


Ashley, Walter M.


3.94


3.94


Aspinall, Herbert


26.60


57.13


83.73


Aspinall, Herbert


26.79


26.79


Auruda, Henry and Agnes


1.97


1.97


Auruda, Henry and Agnes


1.18


1.18


Auruda, Henry and Agnes


5.91


9.91


Babbitt, C. Dexter


6.51


6.51


Babbitt, George R.


25.41


160.56


185.97


Babbitt, Joseph H.


5.91


163.51


169.42


Babbitt, Marion L.


173.36


173.36


Babbitt, Marion L.


13.79


13.79


Babbitt, Lois


3.94


3.94


Babbitt, Lois


7.68


7.68


Babbitt, Lois


.39


.39


Babbitt, Louise


2.96


2.96


Babbitt, Milton A.


3.94


3.94


Babbitt, Richard


5.91


5.91


Babbitt, Russell


27.58


74.86


102.44


Babbitt, Rollin


210.79


210.79


Babbitt, Rollin


.99


.99


Babbitt, Rollin


1.58


1.58


Babbitt, Rollin H.


1.97


1,97


Babbitt, Rollin H.


3.94


3.94


Babbitt, Rollin H.


.59


.59


Babbitt, Ruth O.


88.65


88.65


Babbitt, Ruth O.


1.97


1.97


Babbitt, J. P.


30.54


30.54


Babbitt, J. P.


47.28


47.28


Babbitt, William


35:46


35.46


Baker, Arthur


181.24


181.24


Baldwin, Percy and Mabel


96.53


96.53


Barrow, John W.


31.52


327.61


359.13


Barrow, Lawrence


71.91


71.91


Barrow, Mary


31.52


31.52


Barboza, Manuel and Antinette


96.14


96.14


Barboza, Manuel and Antinette


3.94


3.94


Barboza, Manuel


1.58


17.73


19.31


Barker, Merle T.


149.72


149.72


Barton, Jacob and Cora


2.96


50.24


53.20


Bassett, Albert


19.70


19.70


Bassett, Arthur


3.55


3.55


Bay State Beagle Club Inc.


148.14


148.14


91


ANNUAL REPORT


Bettencourt, Gil and Clara


1.77


66.98


68.75


Bettencourt, Marion


2.96


59.89


62.85


Bindon, Albert and Sarah


34.87


34.87


Bindon, Albert and Sarah


1.97


89.44


91.41


Bissett, Florence


187.94


3.00


190.94


Blanchette, Hervey and Lena


49.25


158.59


2.00


209.84


Boruk, Michael


5.91


5.91


Borden, Howard C.


1.97


1.97


Boyce, Enoch


9.27


9.27


Braese, Thomas and Mary




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