USA > Massachusetts > Norfolk County > Braintree > Town annual report of Braintree, Massachusetts for the year 1930 > Part 6
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12 Peter Paul Caruso Ellen Hudson
Braintree
Braintree
Weymouth
Roxbury
19 Archibald F. Hall Grace Myrtle Smith
21 Wilson Chapman Cora Levy
24 Charles A. Powers Dorothy M. G. Springford
24 Arthur S. Embree
Quincy
Braintree
Braintree
East Boston
Quincy
12 Frank S. Daniels Mary Louise LeBreck
17 Francis Keene Edith F. Crosby
Jamaica Plain
Braintree
Quincy
Braintree
Braintree
Braintree
Milton
Braintree
107
Date Name
Ruth Bersig
24 William F. Meliconda Anna V. Slattery
Residence
Quincy
Braintree
Braintree
JUNE
3 John B. Breen Ruth V. Andrew
Somerville
Braintree
5 James F. Mattie
Braintree
Reta R. Vergobbi
Quincy
D. Gordon Jerauel Ruth E. Hallett
Braintree
Arlington
7 Henry B. Skinner Mary C. Ryan
Rockland
8 Roger Migliorini Angelina Benotti
Braintree
14 Michael Eosue Ernestine F. Damon
Braintree
14 Edward E. Brown Verna L. Chase
Braintree
14 James F. Folsom Frances Knibbs
Somerville
15 Russell M. Levangie Lillian E. Barry
Quincy
15 Reginald W. Stewart Ruth N. Henry
Braintree
16 Sidney C. Bedwell Catherine E. Kempl
Braintree
16 James H. Neely Alice E. Jackson
Braintree
17 George H. Kane Helen G. McDonnell
Braintree
18 Conlan E. Warren Barbara Sheldon
Braintree
Braintree
19 Edward G. Pinkerton
Braintree
Roxbury
Wollaston
Dorchester
Quincy
Florida
Braintree
Braintree
Braintree
Wollaston
Braintree
108
Date Name
Eleanor C. Drinkwater
20 Charles S. Woodbury May Bruce
Braintree
P. E. I.
Braintree Newark, Delaware
Braintree
Brookline
Boston
Randolph
Braintree
Atlantic
Braintree
Hanover, N. H.
Hanover, N. H.
New Haven, Conn.
New Rochelle, N. Y.
Braintree
Milton
Braintree
Braintree
Quincy Braintree
Braintree
Dorchester
JULY
2 Francis Cushing Rose E. Turner
3 Lawrence Delorey Laura MacDonald
Weymouth
Braintree
Braintree
Braintree
20 James A. Reardon Mary MacPhee
21 Carl J. Rees Eleanor A. Knight
21 Eliot Uberto Wyman Grace Louise Pingree
22 Albert Blongren Ethel M. Levangie
24 Hargreaves Heap, Jr. Lucile Folsom
24 Richard H. Goddard Madeleine H. Shields
28 Arthur A. Wills, Jr. Vivian C. Milliken
28 Walter F. Whalen Caroline A. Shand
28 Arthur K. Field M. Alice Johnson
28 Christian J. Anderson Tyra Peterson
29 Albert A. Joyce Helen M. Pentz
Residence
Braintree
Braintree
109
Date Name
Residence
3 Albert E. Jones
Quincy
Dorothy Newcomb
Braintree
5 Francis J. Daly
Braintree
Pauline F. Scollard
Braintree
6 Clarence R. Lagerquist Phyllis E. Goulding
Whitman
8 Thomas Hudson Maria Gill. Aguiar
Braintree
19 John P. Doyle
Quincy
Elizabeth P. Currie
Braintree
20 Raymond F. Powers Lydia L. Goodnow
Quincy
25 James Wilson Agnes C. Watson
Scotland
27 Edgar Herbert Tozier Gertrude Eleanor Krohn
1
Braintree
Quincy.
Braintree
Haverhill
28 Henry J. Lovoie Margaret Mercier
Braintree
28 Arthur E. Kempton Grace J. Damon
Braintree
Braintree
AUGUST
2 Claire Henry Scott Helen Gertrude Griggs
2 Norbert W. Bowie Margaret E. Walsh
Braintree
Wollaston
Braintree
7 Fred Melconda Anna Mary Donovan
9 Roland Daniel Lord, Jr.
Weymouth
Rockland
Braintree
2 Harry P. Walker, Jr. Clara Wynot
Braintree
Weymouth
Braintree
Braintree
Braintree
Braintree
Braintree
Quincy
27 William Cornier Esther Levangie
110
Date
Name
Residence
Agnes Kingston
Stratford, Vermont
10 John R. Mahoney
Braintree
Rose E. Cohen
Dorchester
12 Francis G. Jenkins Elizabeth F. Millett
Braintree
Brookline
14 John Lloyd Knowles
Quincy
- Annie Elizabeth Leach
Braintree
Weymouth
23 Franklin G. Loud Helen M. Linnehan
Braintree
23 Albert R. Jones Ethel Mary Hennebury
Quincy
Braintree
24 Louis Lodi Marguerite O'Neil
Braintree
25 Oscar Bedford Marion Louise (Belcher) Curry
Weymouth
28 Fred G. Quinlan Dorothy J. Webb
Hanson
Braintree
28 Alfred DeAngelis Mary DeAngelis
Braintree
30 William S. Hutchinson, Jr. Jane R. Spence
Braintree
30 Charles F. Stanislawski
Braintree
Emma K. (Danner) Trussell
Lawrence
30 Ralph W. Maglathlin Ethel May Cavanaugh
Quincy
30 Alfred G. Magee Beulah C. Studley
Braintree
Boston
31 Charles Russell Milford Grace McCarty
Quincy
Braintree
SEPTEMBER
6 Linton J. A. Tanner Barbara J. Davis
Braintree Braintree
Quincy
Weymouth
Braintree
Braintree
Braintree
111
Date Name
Residence
Braintree
Quincy
10 Henry H. Sepala
Quincy
Viola Margaret Mortimer
Braintree
Braintree
Stoughton
Braintree
Weymouth
Dorchester
Braintree
Braintree
Virginia R. (Fillmore) Buyse
Braintree
Crockett, Texas
Boston
Braintree
Weymouth
23 Theodore Sullivan Russell Velma Bell Macleod
27 James G. Gregor
Braintree
Majorie Teel
Braintree
27 £ Thomas Daniel Chafe
Braintree
Florence Marion Pratt
Braintree
OCTOBER
1 Francis G. Downing Marguerite Caruso
4 Einer A. Carlson Lydia T. Kejellander
4 Leonard R. Foss Harel E. Hadlock
4 Ellwood Wellington Prario Braintree
Quincy
Braintree
Quincy
Braintree
Lakeville
Porter, Maine
9 John Edward Trott Mary Margaret Davidson
13 William H. Naylor Grace MacPherson
14 John H. Shutt Marion H. Husband
22 Walter Joseph Burnell McLeod Evelyn Elizabeth McGahey
20 Edward B. Doucette
23 Loyd D. Keels Edith C. Wilde
23 Willard Dyer Monahan Ethel Beatrice Remick
Braintree
Atlantic
112
Date
Name
Residence
Bath, Maine Braintree
Quincy
Braintree
Quincy
Braintree
Braintree
Melrose
Braintree
Braintree
Wilmington, N. C.
Braintree
Boston
Natick
Braintree
Braintree
Allston
Braintree
Braintree
Providence, R. I.
Braintree
Braintree
Braintree
25 Harry Palmer
Boston
Geraldine G. Hurd
Braintree
25 Albert Thomas Doiron Mary Jane Bonvie
26 Gustave Joseph Favart Evelyn Ellen Smith Holbrook
26 William A. Benson, Jr.
Randolph
8
Irving Horace Smith Esther Chalmers MacDonald
10 Elliott H. Finney Claire E. Jordan
11 Giovanni Marsico Emily (Melconda) Bonino
11 T. Arnold Johnson Betty Thelma Simonds
11 Harold Francis Murray Mildred Elizabeth Greer
11 Parker E. Wynot Helena T. Schaffer
11 Carl E. Nelson Marjorie M. Miller
12 Harold Clayton Harvey Margaret Beatrice Donahue
12 Uriel Oswald MacDonald Barbara N. Hannigan
25 Domenico Fiorio Josephine DelPico
25 John Franklin Vining, Jr. Nannie Marie Hult
Braintree
Braintree
Braintree
Ruth Elizabeth Burns
113
Date
Name
Frances F. Rosanna
Braintree
Braintree
Braintree
NOVEMBER
11 James L. Branley Lillian C. Dunn
22 William Smith Julia A. Riley
22 Alexander Philip Williams Esther Josephine Burke
23 Sumner D. Foster Mildred T. Goodwin
26 Ralph W. Johnson Margaretta E. Hitchcock
27 Merrit Sinclair Libby Rachel Elizabeth Henrikson
Braintree
Quincy
Braintree
Braintree
Braintree
Weymouth
Osterville
South Yarmouth
Quincy
Braintree
Quincy
Quincy
DECEMBER
6 Amos Gile Hutchinson Josephine Mary Donovan
13 Lawrence Richard Hennebury Gwendolyn Genevieve Blanchard
13 Thomas Henry Guest Violet Bennett
19 William Edwin Gillett Mildred Hope Cross
24 James Henry Macleod Virginia Willis
31 Malcolm L. Blanchard Ruth D. Goodwin
Braintree
Wollaston
Braintree
Braintree
Braintree
New Bedford
Braintree
Washington, D. C.
Quincy
Braintree
Braintree
Braintree
30 Maynard S. Arnold Doris A. Sylvester
Residence
114
Deaths in 1930 JANUARY
Date Name
1 Walter O. Hastings
2 Mary Sexton
Arlington 29- 2-18
3 Webster Freeman Crosby
Braintree 73- 8-19
3 Hannah F. Engle
Bedford Co., Pa. 82- 3-12
5 William Carlisle Johnson
· Kendallville, Ind. 70- 1- 7
6 Anna G. Dorey
Ireland 56- 0-15
11 James Flannery
13 Mary Agnes (Callahan) Douglas
Boston
39- 7-16
14 Simeon Lee Phillips
Nova Scotia
89- 5-17
15 William J. Beach
England
41- 3-28
18 George Preston
Braintree
52- 0- 0
19 Gerard Joseph Mahoney
Braintree
7 hrs. 30 min.
20 John A. Taylor
Somerville 1-11-28
22 William Pyne
England
69-10-11
23 Frederick H. Carey
26 Salvatore Mascia
27 Maschella
Boston 0- 0- 6
31 Anna Frances Mallon
New Jersey 28- 3-12
FEBRUARY
4 Joseph Tantillo
5 Edward W. S. McCloskey
6 Frances E. Schmitt
Bangor, Maine
71- 3-29
7 Winifred Averill
East Walpole
15-11-19
9 Plumer C. Spring
Buenos Aires, Argentine 63-11-22
10 Abigail F. Hobart
10 Mabel A. Paine
13 Albert E. Call
Braintree 2-10-28
Somerville 43- 1-20
Quincy 85- 9- 1
Castine, Maine 67- 3- 0
Braintree
33-11-13
Birthplace
Age
Berlin, Mass. 60- 3-17
Ireland 34- 3- 9
Holyoke 33- 2-24
Italy 33- 0- 0
115
Date Name
Birthplace
Age
17 William Henry Frick
Philadelphia, Pa.
63- 4-22
19 Helen M. Thompson
Boston 41-11-10
19 John H. Braley
Westminister, Vt. 55- 0- 0
19 Nellie C. Bancroft
Montgomery, Vt. 72- 2-22
20 Charles Edward Hill
Braintree
70-10-11
22 Abbie Taylor Brewster
Newport, R. I.
87- 8- 7
23 James Lewis Edwards
Quincy
61- 9-16
23 George Sharpe
Belvidere, N. J.
67- 0- 0
24 George W. Walsh
Weymouth 73- 7-16
24 Evelyn L. Hall
Manchester, N. H. 78- 5-21
25 Frank Boteri
Italy
70- 0- 0
25 William Hough
England
69- 0-18
26 Grace R. Gorham
Braintree 2-10-26
28 Clara Louise McLeod
Malden
19-10-15
MARCH
1 William F. Phillips
Weymouth
0- 0-14
6 Stillborn
6 Merton E. Hall
Worcester
61- 6-29
6 Charles Russell Curtin
Weymouth
29- 0-19
Eugene Sullivan
Ireland
75-10- 0
8 Stillborn
13 Mary A. Peers
Boston
73- 8-20
15 Shirley A. Goodearle
Dover, N. H.
1-10-23
16 Macie A. DeCoste
Quincy
22- 0- 0
17 Henrietta Savary
Quincy
21- 7- 7
17 Mary E. Maloney
Tracadie, N. S.
63- 0- 0
18 Robert B. Smith
Groton, Mass.
82- 6-25
19 Stillborn
20 Frederick W. Newcomb
Boston
67- 9-25
20 Ethel Warren West
Kingston, Mass.
38- 0-13
20 Gertrude V. Lillibridge
Scituate
69- 0-26
21 Anna Rita Fox
South Boston
40- 0- 0
116
1
Date Name
Birthplace
Age
22 Ella Ball
Weymouth
25-11-27
22 Frances Krystalowicz
Woonsocket, R. I. 17- 0-21
24 George Mansfield
Boston
0- 1-26
25 Martin Allonen
Finland
34- 0- 0
25 Emil Kataja
Finland
39- 6-25
26 Daniel J. Connery
Avon
68- 2-25
27 Christina Ratcliffe
Milton 80- 7- 4
29 George Harvey Howes
Braintree
63-10-17
31 Arthur Thomas Hovey
New York
52- 3-13
31 James Flaherty
Weymouth
47- 1-22
APRIL
1 Gustavus Arthur
Walpole
30- 8- 6
1 Catherine B. Donnelly
St. John, N. B.
70- 1- 8
2 Alexander Ross
Scotland
51-11-17
2 Martha Washington Durkee Boston
74- 1-13
3 Angelina Cardaro
Italy
50- 0- 0
3 Sadie Clougherty
Boston
44-10-11
3 Charles C. Reed
Somerville
69- 2-20
4 Annie M. Cullinan
St. John, N. B.
75- 8-28
5 Ellen Maguire
Ireland
90- 0- 0
6 Ralph E. Thomas
Camden, Maine
61- 2- 7
6 James Corish
Ireland
85- 8-12
7 Margaret C. Mortimer
Scotland
61- 0- 5
8 Patsy Graziano
Italy
32- 0- 0
8 Mima Millar
Scotland
44- 0-10
8 Stillborn
9 David R. Buchanan
Nova Scotia
80- 2- 7
10 Clarency Wyman
Hull
29-11-19
11 Madeline Cinquegrano
Italy · 46- 0- 0
12 John H. Malvena
Braintree
76- 0- 0
14 Ross J. Hutchinson
South Boston
50- 8-21
117
Date
Name
15 Dominic D'Anello
20 Mary Flynn
22 Agnes Manning
Milton 21-10- 3
22 Eustace Ritchie
Scotland 59- 8-21
23 James M. Cutting
Braintree 65- 0- 0
24 Laura Ann Cowles
Craftsbury, Vt. 67- 0-28
24 Robert M. Snow
Brockton
15- 0- 0
24 Annie English
Canada
70- 0- 0
25 Carleton E. Leavitt, Jr.
Braintree
0- 1- 6
25 Alfred F. Smith
Washington Village,
R.I. 78- 2-19
Quincy
40- 1-22
Halifax, Nova
26 Florence Young
Scotia 27-10-10
27 William F. Skinner
Scotland 70- 8-26
MAY
2 Ellen F. Boyd
Andover
82- 0- 0
3 Eugene W. Holbrook
Braintree
71- 2-11
5 Emil Anderson
Sweden
57- 6- 7
5 Elizabeth A. Barnes
Eastport, Maine 77- 9- 4
6 Frederick R. Smith
England 81- 8-21
6 James A. Hayes
Quincy
52- 8- 4
10 Herbert F. French
Randolph
62- 1- 2
16 John Rouillard
Quincy
41- 5- 8
20 Marion V. Frazier
Braintree
9-10- 1
20 Olga Johnson
Quincy
37- 5- 5
22 George James Mullis, Jr.
Quincy
0- 0-11
22 Lily (Horn) Arthur
England
39- 6- 4
22 Laura P. Smith
Boston 72- 1-17
23 Hannah Elizabeth Daggett
Braintree
90- 9-20
26 Frederick Whiting
Braintree
2 hours
31 Frank Brown Whiting, Jr.
Braintree
0- 0- 5
31 Elizabeth M. C. Whitcomb
England
48- 0-19
25 Ainslie William Hicks
Birthplace Age
Italy 63- 7- 9
Ireland 65- 5- 0
118
JUNE
Date Name
Birthplace
Age
2 Nellie M. Gray
High Gate, Vt. 66- 0- 0
2 Violet Sarah Margaret MacDonald
Littleton, N. H. 42-10- 6
3 Paris Libertine
Braintree 17-11-20
3 Mary Ann Anthony
Nova Scotia
76- 0- 0
Mary Jane Eaton
Berkley, Mass.
81- 7- 0
10 Emma Leavitt Brissett
Abington
43- 0- 0
14 Josephine Rogers
Canada 64- 0- 0
24 James D. Fox
Randolph 58- 3-14
25 Nino Cugini
Italy
26- 7-21
29 Alice Lester
Boston
35. 7-27
29 Frank Dean White
Taunton
61- 6-19
JULY
2 Frank Strobel
Germany
74- 0-13
2 Isabella DiMattio
Italy
27- 0- 0
6 Isabel F. Penniman
England
67- 8-25
7 Thomas Lyons
Ireland
59- 0- 0
8 Vincent Farina
Italy
79- 8- 9
9 Lola Whitcomb Close
East Boston 28- 7-26
11 Hannah McGee
Milford
25- 6-10
11 Frank Wadleigh McKeen
South Boston
54- 3-24
14 Junios Woolridge
Virginia
53- 3-24
16 Grazioso
Boston
0- 0- 1
17 Saverio Sano
Italy
77- 0- 0
18 Sarah E. Arnold
Braintree
77-10- 4
22 Vincent Blanchard
Nova Scotia
9- 0- 0
23 Charles Mackenstrom
Boston
33- 9-24
24 Mary Moore Hussey
Sabago, Maine
83- 3-21
25 Augustus Deshong
Brooklyn, N. Y. 36- 7- 0
27 Mary E. Henry
Cambridge
46-10- 3
119
Date Name
28 Harold Woods
29 Jaako Aro
Finland
44- 3-15
AUGUST
9 Edith Hankes Vanderpoel
Hudson, N. Y.
55- 0- 0
10 Maurice Syrjala
15 Thomas S. Henshon
Ireland 57- 7-21
16 Betsey Clarissa Clough
Coplin, Maine 67- 0- 0
17 Virginia Iello
Italy 42- 0- 0
21 Stillborn
21 Robert T. Brown .
Boston 1- 1- 0
23 Minnie Lenora Searle
Fairfield, Maine 63- 3-28
25 Berkley Winchester
Boston 18- 7-25
25 Orrin R. Hall
Mexico, Maine
66- 5-20
26 Ella Marie Billings
Richmond, Maine 78- 0-22
27 Ernest Johnson
Sweden 45- 0-11
29 Geddes Gilkerson Abbott
Farmington, Maine 64- 6- 0
29 Georgiana Payson
Bangor, Maine 64- 5- 3
31 Hilda Ekeland
Norway 52- 9- 4
31 Elizabeth B. Cleaves
West Virginia 74- 8-28
SEPTEMBER
4 Roderick Benotti
6 Susan Josephine Bennett
10 Sophia Frazier
Nova Scotia
78- 0- 0
11 Hazel J. Butler
Cambridge
39- 6-27
15 Fred Serbst
Ireland 59- 7-10
19 Charles F. Mellen
Stoughton 74- 8-23
20 Charles Freeman Bates
Braintree
60- 0- 0
22 John A. Stewart
Canada
62- 5- 2
27 John W. Cuff
Wareham
17-11-16
Boston 89-11-15
Quincy
53- 4- 0
Birthplace Age
Canada 19- 0- 0
Finland 31- 8-25
120
OCTOBER
Date Name
Birthplace Age
1 Mary Clune
1 Daniel E. Crowe
2 Wilhelmina Lehtonen
Finland
63- 4-26
3 Walter M. Stevens
Gloucester 33- 2-22
3 Samuel Cordaro
Boston
24- 6- 8
4 William Edgar Rowell
New Hampshire 70- 5-25
7 Stephen James McDonald
P. E. I.
69- 6-21
10 Annie Hennessey
Cape Breton 74- 0- 0
11 Helen Nicholas
Portland, Maine
21- 8-29
12 Stillborn 1
12 Anna McSharry
Braintree
4- 5- 1
Boston 49- 5- 1
Braintree 24- 1-10
15 Mary Luvia Edgar Brighamn
East Burke, Vt. 91- 0-11
17 Eva D. Smith
Bath, Maine
58- 0- 0
17 Charles Francis Luce
West Boylston 72- 6-23
19 Elsie Saunders
Marblehead 40- 6- 9
20 Stillborn
22 Annie Mary Jenkins
Braintree
55- 7-28
24 Dorothy Robery
Braintree
21- 7-19
30 George C. Buker
Maine 76- 0- 0
NOVEMBER
1 George Richard Dobson
Elizabeth Cercone
8 William E. Cose
8 Emma D. White
12 Mathew Toyli
13 Thomas James McGovern
13 Clytie Louise Lord
13 Leroy Clinton
15 Carrie Leona Anderson
Dover, N. B. 76- 7-12
Walpole 14- 9- 6
Roxbury 72- 1-29
Mass. 64- 5-11
Ylastara, Finland 85- 7-14
Woonsocket, R. I. 34- 0- 8
Providence, R. I. 49- 5- 2
Braintree 0- 2-12
Framingham 53-11-25
Philadelphia, Pa.
52- 9- 4
Somerville 48- 0- 7
12 Lillian A. Howe
13 Katherine Louise Hennebury
121
Date Name
Birthplace
Age
15 Elizabeth Flannery
South Boston
62- 0- 0
16 Pauline Rouillard
Quincy 21- 9-30
17 Abbie Marrilla Arnold
Braintree 89- 8-16
17 Alice Roberts
Winchester 15- 1-23
17 Mary Ann Tower
New Brunswick 92- 1- 4
21 Harry Miller
Scotland
47-10- 3
21 Josephine M. Bancroft
Buxton, Maine
45- 6- 5
23 Elizabeth . V. McNamara
Holyoke 69- 0- 0
24 John Gudinas
Lithuania
50- 5-16
25 Edward Gagen
Weymouth 45- 6-12
28 Delorey
Quincy
5 hours
28 Michael Hassan
Syria
36- 3-15
DECEMBER
3 Andrew Robert Hippler
5 Ellen Jane Dike
6 Ernest Palmquist
Sweden 49- 8- 1
9 Delia Frances Donahue
Walpole 54- 2-22
12 Charles Brewster Cummings
Bradbury, Vt. 69-11-14
13 William Malcolm
Nova Scotia 70- 0- 0
19 Lovisa Annetta Gould
Machias, Maine
78- 5- 3
19 Frederick C. Hagen
Mattapan 69-10- 0
21 Francis W. Richards
Braintree 18- 0- 4
21 Stillborn
22 Jane De Young
24 Anna Wendela Anderson
27 Blanche Hansalpacker
29 Helen M. Carleton
30 Robert C. Sanger
31 Patrick Fahey
Nova Scotia 69- 0- 0
Sweden 36-11-23
Randolph 38- 8- 0
Plymouth 34-10-23
Franklin, N. H. 56- 0- 0
Ireland
28- 0-26
Cambridge 37- 2- 5
Dorchester 87- 1-20
122
REPORT OF STATE AUDIT
THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF CORPORATIONS AND TAXATION DIVISION OF ACCOUNTS
State House, Boston
January 7, 1931.
To the Board of Selectmen, Mr. Edward Avery, Chairman,
Braintree, Massachusetts. Gentlemen :
I submit herewith my report of an audit of the accounts of the town of Braintree for the period from September 1, 1929 to September 30, 1930, made in accordance with the provisions of Chapter 44 of the General Laws. This report is in the form of a report made to me by Mr. Edward H. Fenton, Chief Account- ant of this Division.
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 Braintree for the
123
period from September 1, 1929, the date of the pre- vious audit, to September 30, 1930, and submit the following report thereon :
The financial transactions of the town, as re- corded on the books of the several departments re- ceiving or disbursing money for the town or commit- ting bills for collection, were examined and reconciled with the books and records in the town accountant's office.
The books and accounts in the town accountant's office were examined and checked in detail. The recorded receipts were checked and reconciled with the treasurer's records, and the recorded disburse- ments were compared with the warrants approved by the selectmen and with the treasurer's books. The accountant's ledger accounts were analyzed, the neces- sary correcting and adjusting entries were made, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on September 30, 1930.
In checking the appropriation accounts, it was found that the town accountant had not set up the appropria- tions as the town warrant called for, it being noted that, although seven distinct general highway appro- priations were voted by the town, the accountant had set up on the ledger, as avaibale for highway expendi- ture, one amount comprising the total of the seven individual sums voted by the town for specific highway expenditures. This combined appropriation account
124
showed an unexpended balance of $2,786.65 on September 30, 1930, although, in reality, this amount. represented the difference between the total unex- pended balances of $6,027.67 in six of the accounts and an overdraft of $3,241.02 in the seventh, the highway maintenance account.
It is therefore recommended that the accountant, in the future set up a separate ledger account for each item as voted by the town.
It has been the custom to close the books in the last week of the year, and by so doing, many bills of a given year have been paid from the next year's ap- propriations. This practice should be discontinued in order that the true expenditures of the town for a year may be shown.
Attention in this connection is called to Section 56, Chapter 44, General Laws, which reads as follows:
The financial year of all towns of the Commonwealth shall end on December thrity-first, and the returns made to the director under section forty-three shall show the financial condition of the town at the close of business on that day; provided, that the treasurer shall, until January tenth enter in his books all items for the payment of bills incurred and salaries and wages earned dur- ing the previous year, and expenditures
125
therefore shall be deemed to be as of Decem- ber thirty-first preceding.
The books and accounts of the treasurer were examined and checked in detail. The recorded re- ceipts were compared with the records in the several departments collecting money for the town and with the other sources from which money was paid into the town treasury. The recorded payments were checked with the selectmen's warrants authorizing the treas- urer to disburse town funds and with the accountant's books.
The treasurer's cash book was analyzed and footed, and the cash balance was verified by an actual count of the cash in the office and by a reconciliation of the bank accounts with statements received from the several banks of deposit, with the savings bank deposit books, and with the several certificates of deposit representing deposits of the Municipal Light and Water Departments.
(Appended to this report are tables showing a reconciliation of the treasurer's cash.)
The tax title deeds on file were examined and listed and the necessary adjusting entries were made to bring the accountant's ledger account into agree- ment with the tax title deeds on hand and listed.
The books and accounts of the tax collector were examined and checked. The commitments of poll and property taxes for 1929, of poll taxes for 1930 and of motor vehicle excise taxes for 1929 and 1930 were
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footed and proved ; the payments to the treasurer were verified by a comparison with the treasurer's books, the abatements, as recorded on the commitment books, were checked with the assessor's records of abatements granted; and the outstanding accounts were listed and reconciled with the town accountant's books.
The outstanding accounts were further verified by mailing notices to a number of persons whose names appeared on the books as owing money to the town, the replies received thereto indicating that the accounts, as listed are correct.
(Appended to this report are summary tables of the tax accounts.)
The records of dog, sporting, and miscellaneous town licenses issued and of fees collected for the period from March 10 to November 26, 1930, were examined and checked in detail. The recorded payments to the county, state, and town treasurers, respectively, were verified, and the cash balance was proved by an actual count of cash on hand.
The records of dog, sporting and Town licenses and fees for the period from December 12, 1929 to March 9, 1930, could not be checked, as the former Town Clerk apparently had not deposited her records with the new Town Clerk upon relinquishing her duties of office.
The books and accounts of the Municipal Light Department were examined and checked in detail.
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The outstanding accounts were listed and reconciled to the Accountant's ledger. The ledger accounts were analyzed and the cash on hand was verified by an actual count. Appended to this report are tables showing summaries of the electric light accounts receivable.
The books and accounts of the Water Depart- ment were examined and checked in detail. The recorded receipts were checked with the consumers' accounts and the payments to the Treasurer were veri- fied by a comparison with the Treasurer's books. The outstanding accounts were listed and the necessary adjusting entries were made to bring the Town Ac- countant's ledger into agreement with the outstanding accounts, as listed.
(Appended to this report are tables showing a summary of the Water Department accounts.)
The savings bank books and securities represent- ing the investment of the trust funds in the custody of the Town Treasurer and the Trustees of the Library were personally examined and listed. The income was proved and the disbursements were verified
In addition to the departments and accounts mentioned, the accounts of all other departments col- lecting money for the Town were examined, and the payments to the Treasurer were verified by a com- parison with the Treasurer's books.
The surety bonds of the Treasurer, Tax Collec-
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tor, Town Clerk, Water Registrar, and Manager of the Electric Light Department were examined and found to be in proper form.
For the co-operation received from all Town officials during the process of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted,
EDWARD H. FENTON, Chief Accountant.
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TOWN OF BRAINTREE Balance Sheet-September 30, 1930
GENERAL ACCOUNTS
ASSETS
LIABILITIES
Cash:
$ 202,998.15
In Bank and Office,
Temporary Loans:
In Anticipation of Revenue
4
$ 500,000.00
Premiums on Loans
1,798.00
Accounts Receivable :
Taxes:
Levy of 1926
$ 314.06
Levy of 1927
205.54
Levy of 1928
1,034.36
Levy of 1929
37,546.19
Levy of 1930, (polls),
764.00
$ 39,864.15
Motor Vehicle Excise Tax 1929
1,297.07
Motor Vehicle Excise Tax 1930 8,480.66
$ 9.777.73
Special Assessments:
Moth, 1929
4.50
Highway Betterments:
Unapportioned
6,910.84
Tax Titles
8,114.42
Municipal Light
38,727.56
Trust Fund Income:
Braintree School Fund .... $ 1,197.22
Charles Edward French
Fund 118.37
Ann M. Pennimen Fund 52.45
Hannah R. Hollis Fund .47
George W. Kelly Fund .... 2.01
Charles Thayer Fund .
395.78
1,766.30
Appropriations:
General 247,454.66
Police and Fire Station 115,958.00
Sewerage 449,310.00
Abraham Lincoln School Addition 88.61
Braintree Highlands School
21,364.45
Water Department Stand Pipe 33,970.33 868,146.05
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Water: Rates and Services . 16,693.03 Water Recorded as Lien on Real Estate 719.01
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