Town annual report of Braintree, Massachusetts for the year 1933, Part 5

Author:
Publication date: 1933
Publisher: The town
Number of Pages: 422


USA > Massachusetts > Norfolk County > Braintree > Town annual report of Braintree, Massachusetts for the year 1933 > Part 5


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Newtonville


12 Dominic Mavilia Frances Oliver


Braintree


Franklin


15 Peter Edmund Boudreau Bertha Marie Benoit


Braintree


Braintree


18 Richmond Chilton Potter Claudia Frances Bryant


Braintree


Braintree


95


Date Name


Residence:


19 Ambrose Medardo Perotti Desulina Gianniņi


Quincy


Braintree·


19 Robert Tracey Rogers Shirley Marie Lewis


Braintree


Rockland


Quincy


Braintree


Braintree


So. Boston.


Quincy


Braintree


30 Charles Francis McTiernan. Irene Mary McKeough


30 Dwight Lewis Cole Alice Chaples Caller


Braintree


Revere


DECEMBER


2 Leonard Alphonse Surette Esther Patrice Henshon


Haverhill. Braintree.


4 Frank McLeod


Randolph


Mary Josephine Venuti


Braintree


7 Henry Gutav Frederickson Olevia Chappell Wells


Weymouth


Weymouth


10 William Henry Hitchcock, Jr .. Alice Winifred Cole


Braintree


Holbrook.


11 Alexander Carl Gasser Margaret Tinniswood


Braintree:


Braintree .


20 Pius Sabia Mary Theresa Lyons (Cleggett)


Stoneham


Braintree


96


26 Charles Mattes Antoinette Giso


29 John Joseph Reardon Helen Mary Foley


30 Tripoli Joseph Salvucci Margaret Violet Migliorini


W. Roxbury" Braintree


Date Name Residence


22 Herbert Francis Crane Edith Annie Evans


Quincy Braintree


29 Julian . Earl Davis Mildred Bernice Jordan


Braintree Quincy


30 Edward Harrison Hegarty Mary Matilda Taylor (Bourget)


Weymouth


Weymouth


Total number of marriages: 152.


Residence of Males: Braintree, 89; other places in Massa- chusetts, 56; New York, 3; Maine, 2; New Hampshire, 1; Illinois 1.


Residence of Females: Braintree, 89; other places in Massa- chusetts, 57; New York, 3; Rhode Island, New Hampshire, 1.


Birthplace of Males: Braintree, 28; other places in Massa- chusetts, 86; Maine, 7; Italy, 6; Canada, 6; New Hampshire, 3; Connecticut, 2; New York, 2; Scotland, 2; Finland, 2; Indiana, Vermont, Rhode Island, South Dakota, New Jersey, Minnesota, Newfoundland and Norway, 1 each.


Birthplace of Females: Braintree, 18; other places in Massachusetts, 95; New York, 6; Maine, 6; Canada, 5; New Hampshire, 3; Rhode Island, 3; Connecticut, 3; England, 3; Italy, 2; Finland, 2; Vermont, Mississippi, Oklahoma; Cali- fornia, Scotland and Newfoundland, 1 each.


Marriages solemnized: Braintree, 59; Weymouth, 23 Quincy, 19; Boston, 10; New Hampshire, 7; Medford, 4; Brook- line, 2; Worcester, 2; Rhode Island, 2; Randolph, Holbrook, Hingham, East Milton, Newton, Cambridge, Avon, Arlington, Medford, Belmont, Malden, Waban, Beverly, Revere, Chester, Franklin, Attleboro, Middleboro, Dighton, Marshfield Hills, Springfield, Wellesley Hills, Templeton and Maine, 1 each.


97


Deaths in 1933


JANUARY


Date Name


Birthplace


Age


1 Michael Richardi


Italy


38-0-0


3 Elizabeth Cranston Holyoke


Marlboro 88-3-29


3 Franklin Albert Robbins


Quincy 0-3-5


1 William Wainwright


Springfield 28-0-0


5 Ellen E. Taylor


Brooklyn, N. Y. 72-11-44


5 Mary A. Carter


Ireland 70-0-0


8 Willard Parker Brown


Nova Scotia 77-2-2


8 Louisa Frances Field


West Dennis 62-10-23


10 Eoline P. Cross


New Jersey


46-5-0


11 John F. Bell


Nova Scotia 87-2-26


12 Thompson


Quincy


10 hrs. 3 min.


12 Lavina E. Dorley


Charlestown


Abt 60


15 Anna W. Sullivan


Spencer 40-0-0


15 Ilmar O. Kaski


Finland


42-2- 0


16 Stillborn


18 Angelina Cappelletti


Italy


15-1-13


20 Mildred E. Nickerson


Jamaica Plain


34-0-25


20 Mary Ellen Wilby


South Boston


75-11-12


20 Ellen McDermott


Leeds, Eng. 92-10-0


21 LeRoy Hatfield


Brooklyn, N. Y. 59- 2-18


24 Sarah Martin


E. Walpole


32-4-21


25 Walter Lindsay


Philadelphia, 82-5-2


29 Elizabeth Nickerson


Chatham


75- - 7-


30 James C. Watt


Scotland


58 2- 8


98


FEBRUARY


Date Name


Birthplace


Age


3 Jeremiah Murphy


Myrick


74-2-16:


4 Gunilla A. Hanson


6 Francis Phillip Maguire


6 Jennie Gertrude Bradley


6 Roland T. Parker, Jr.


Newark, N. J. 13-10-15;


10 George Britton M. Drollett '


Braintree 70- - 7-24.


Topsham, Me. 87- 5-1


Nova Scotia 52-0-0


16 Evelyn L. Frazier


Braintree


40-11-29


17 Mary Richardi


Italy 68-0-0


17 Ludger Albert Adams


Canada


76-5-27


18 Lyons


Quincy


12 min.


21 George B. McClellan


Taunton


71-7-22


21 John Rafferty


Ireland 76-0-0


22 John H. Sharpe


Providence 63-8-1


25 Jerome F. Crowley


Ireland 72-3-29


27 Martino Lodi


Italy 33-10-23


28 Frederick T. Fletcher


Nova Scotia


55-3-21


MARCH


1 Herbert J. Hollinshead


6 Herman Douglas Banks


7 Margaret A. Frazier


Nova Scotia Abt 67


8 Oresto Cicchini


Italy


41-3-2


13 Prisco Indingaro


Italy


49- 0-21


14 Thomas Lambert


15 Geraldine Lambert


15 Mary Lambert


Weymouth


8hrs. 30 min.


16 Arthur Harding Cobb


17 Emma C. Croft


18 Ethel Weeks


Quincy


59-0-2


Nova Scotia


59-3-2


Weymouth 7 hrs.


Weymouth 8 hrs.


No. Easton 81-9-21


Nova Scotia 76- 3-23


Maine 35- 6- 0


99


Sweden 56-0-5. E. Bridgewater 67- 0- 0; Ossipee, N. H. 76-10-26:


15 Albion Clifton Drinkwater


15 Mary Cormier


Date Name


Birthplace


Age


20 Alice Smith


Quincy 25-9-25


21 Elizabeth Rafferty


Ireland 68- 0-0


Mars Hill, Me. 57-0-0


23 Lena Thompson


Canada 58-4-12


23 Eleanor Baker


Mass. 95- 2-14


23 Hannah Nordahl


25 Arthur Finch


Quincy 22- 3-27


30 Benjamin Frank Torrey


Braintree 51-0-0


Brockton 45-10-22


30 Joseph Raymond King


30 Harry Lester Chase


Brockton


57 -- 5-21


31 Agatha Merna


England


26-6-0


31 John T. Powers


Stoughton


71-5-10


APRIL


1 Mary Elizabeth Ripley


2 Virginia Louise Nelson


2 William Wanless


Bath, Me. 22-9-5


3 Sarah Jane Randall


Vinal Haven 73- 8-14


4 Ronald Prario


Weymouth 10 hrs. 45 min.


6 John E. Burnett


Colchester 59-4-12


9 Richard William Medland


Roxbury 1-7-27


11 Elsie W. Clark


Hanover 44-11-17


12 Josephine B. Colbert


16 Theodore Albert Klay


Braintree 0-8-8


Portugal 33-0-0


Scotland 40-1-25


Braintree 81-11-16


20 Dorothy A. Nevins


Philadelpia, Pa. 18- 5- 0 Perry, Me. 77-6-0 22 William E. Gilson


26 Annie Kendall Dyer


26 Alice M. Ford


30 Catherine Atkinson


Stoughton


84-6- 0


100


Braintree 68-8-26


Leominster 66-11-29


17 Jane Johnson


19 Ella Augusta Thayer


Braintree 69- 4-22


17 Gregory Silva


Braintree


51-4-12


Boston 19-0-0


22 Olive Boynton Good


Sweden 75-5-24


MAY


Date Name


Birthplace


Age


2 James A. Cotter


Boston


6- 6-28


2 Samuel Sylvester Wentworth


Green, N. H.


88-5-14


3 Stillborn


4 Helen N. Boyd


Boston


39- 0-0


16 George Abner Trask


Salem


62-0-11


7 Myra Snow Ashley


East Freetown


85-0-0


8 George A. Dunbar


Quincy


77 10


0


8 Martha Susan Elliott


Virginia 74-0-8


9 Ruth Elizabeth DeCoste


Braintree


21 2- 3


10 Florence Abbott


Roxbury 29- 7-17


12 Edward Fries


New York City 56- 6- 8


14 Stillborn


18 Arthur Emerson Sibley


Chelsea


58-3-3


20 William P. Frazier


Braintree


40-8-22


:21 Anna C. Schatzl


Germany


Abt 75


-22 Julia Abbott


Butler, Pa.


17-6-9


24 Catherine Mahoney


Boston


70-10-22


24 Honora Gagan


Ireland 67-0-0


24 Anna Good


Weymouth


29- 9-14


28 Florence E. Walsh


:29 William M. Horrigan


Westfield


66- 2-17


JUNE


5 Henry W. Davenport


6 Adonirom F. Joy


8 Catherine Fitzgerald


9 Sofi Smith


11 Mary Perkins Arnold


12 John C. Devine


19 Edwin W. Hawes


:25 Sanderson Carter


Braintree


40-6-8


Weymouth 89-2-11


Ireland 45-4-18


Finland 48-3-5


Braintree 86- 1-18


Plymouth 74-11-23


Boston 55-6-7


New York City 62-11-20


101


Burlington, Vt. 35- 0- 0


Date Name


28 William Edwin Galvin, Jr.


28 Chester W. Meinberg


29 Mabel Newcomb


Birthplace


Age


0- 0-5.


Boston


35- 6-28'


Weymouth


44-0-0>


-


JULY


5 Filomena DiBerardinis


Italy


71-10-0°


7 Joseph Lipsett


Mass.


36-3-24


10


Dwyer


Boston


3 hrs. 38 min.


10 Myron Haskell


Braintree 18-9-6


13 Agnes A. Mallon


Scotland


73-0-0.


16 Mildred Frazier


Braintree


21-3-21


18 William McCarthy


Providence


49-6-14


18 Julia Kelson


Norwood 21- 8-17


18 John E. Coughlin


Jamaica Plain


79-9-1


21 Stillborn


21 Bridget Rogan


Boston


73-0-0.


22 Nunzia Leo


Philadelphia


24-10-13


23 Annie Pyne


Nova Scotia


72-0-0:


27 David Frazier


Nova Scotia


Abt 48


27 Angelo Spera


Italy


84-0-0.


30 James N. McDougall


Braintree


28-0-0.


AUGUST


4 Elsa Frantiello


6 Madelina DeShong


6 Emily Claribel Simonds


Braintree


79-10-6.


9 Theodore R. Sunnerberg


Quincy


24-4-9


13 Julia Newnham


England


77- 4-7


14 Frederick L. Flowers


Quincy


54-4-11


14 Alphonse Leveque


15 John F. O'Brien


Quincy


75-7-0:


15 Patrick L. Cronin


Boston


26-11-7


Germany


83-0-0


Canada


67-5-5.


102


Ireland


47- 0-0.


Quincy


Date Name


19 Annie Lawson


19 Georgina M. Gillan


.20 Elizabeth K. Emerson


.22 William F. Heffernan


:22 Edward Henry Drinkwater


.28 Edward H. Hughes


.30 Dominic Carlozzi


Italy


78-6-13


SEPTEMBER


2 Donald A. Damon


3 Lillian L. Wenkenbach


4 Mary A. Lakey


6 Dora M. Buker Stetson


9 James Croke


Mass. 74-4-8


9 William Warner


Springfield 83- 5-28


14 Manuel Monteiro Veiga


14 Anne E. Bradley


16 Ella Frances Hallett


Dorchester 43-4-2


18 Joseph Abraham


Syria 61- 0- 0


Sweden 75- 4-7


Boston 69-9-0


Waterville, Me. 25-11-13


Norwood 23-9-8


Plymouth


40-10-25


OCTOBER


6 Helen Hall


7 Hjalmar Anderson


9 Mary L. Young


10 Jeannette A. Warren


10 John N. Rodgers


Brookline 26-1-26


Sweden 56-3-6


St. Johns, N. B.71- 9- 1 Warren, Ohio 91- 0-12


Provincetown 64-7-26


1


Birthplace


Age


Scotland


86- 0-0


Scotland


81-11-3


Braintree


24-0-0


Boston 94-8-12


Topsham, Me.


85-10-12


Boston


58-5-5


Brockton


26-6-23


Leesport, Pa. 70-5-2


England 67-0-0


Braintree 72-7-6


Cape Verde I.


38- - 8-30


Quincy 74- 5-8


23 George Nelson Nordhal


24 Joseph H. Keen


25 Chester Cornish


27 John Ridge


29 Edna Frances Davis


103


Date Name


12 Bridget McManus


12 Osborne E. Landers


14 John English


14 Thomas H. Dinneny


18 Edmun Wellington Millburn


18 Albert Campbell Trefry


19 Minnie A. Simonds


21 Alexander S. Cose


23 Stillman Foster Pratt


25 Ella M. Grady


Braintree 80-2-4


Nova Scotia 75-0-0.


Nova Scotia 44-0-15


Grafton, N. H. 87- 5- 5.


Nova Scotia


54- 3 -- 3


NOVEMBER


3 Sadie E. Chester


6 Palmer


6 George Willis Richards


7 Robert Justin Bergfors


9 Mary Gomes Rebello


10 Daniel Edwin Cain


11 John Suontaka


12 Eivor Esther E. Ringquist


16 Elizabeth Stedman Arnold


16 Avis Ann Thayer


16 Bridget Rogers


17 Adelaide Jackson


17 John Robertson - Mitchell


18 Chloe Jane French


19 Minnie C. Willson


25 John James Henry Lampard . London, Eng.


25 Ruth V. Breen 1


Nova Scotia


64-0-0


Weymouth 8 hours


64-10- 6: Fayette, Me.


Braintree 16-4-24


Portugal 21-6-0


Hingham 87-2-4


Finland 43-0-0


Braintree .0-5-2


Hingham 69- 5-2


Braintree 84-11-8


Ireland 88-0-0


Holbrook 85-7-0


Scotland 76-9-23:


Bridgewater


84- 4- 7


Boston 65-4-23


69-10-18.


Bridgewater


28-9-11


Birthplace


Age


Ireland 83-0-0)


Afton, N. Y. 84-0-5 Nova Scotia


73-0-0


Providence 40-0-13


Waverly, Iowa - 1 75- 5-18. Nova Scotia 55 8-


Boston 45- - 8- 8


Roxbury


68- 6-12


Middleboro 70-2-19


27 Catherine DeYoung


28 Samuel Chiasson


30 William Herbert Currier


31 Isaac Frazier


104


Date Name


29 William D. Aitken


30 James W. MacNeill


Age St. John, N. B. 65- 5-28 Bath, Me. 50-9-16


DECEMBER


3 Mathilda C. Lindahl


Sweden 80- 8-5


5 Lydia F. Johnson


Plympton 91- 5-1


5 Martin J. Collins


Milford 71-1-9


5 Mary Joss


Scotland


78- 8-9


6 Frank Harris Kriener alias (Greener)


Conn. 76-1-27


7


Klay


Weymouth 0- 0-3


7 Publicover


Boston 23 hrs. 40 min.


9 Mary A. Davis


Huntington 79-2-0


11 Daniel B. Taylor


Bellingham 69- - 4- 8


12 Kittie Belle Ostrander


Auburn, N. Y. 51-8-0


14 Henry Pitts


Jamaica Plain 26-11-0


15 Dr. Charles P. McCabe


Nova Scotia 39 5-24


17 William J. Dunham


Duxbury 57-7-0


18 Mary A. Gunville


Quincy 84- 0- 0


18 Benjamin Locke


Hingham 80- . 0 -. 0


19 Susan Elizabeth Fairweather


19 John F. Toye, Jr.


Weymouth


0-7~13


Quebec


60- 1-18


Italy 75- 1-3


Ashland, Me.


19- 6-22


24 Alice Merriam Barrett


Bernardston


68-


49- 0-0


25 Albert Frank Hollis


2.5 Wallace Orlando Jones


Wilton, Me.


76- 3-0


31 Clara May Thomas


Nova Scotia


50 -- 0-20


Total number of deaths: 226.


Braintree


69- 9-18


2.5 Francis C. Schleicher


Boston


Salisbury, N. B. 76- 9-15


19 Cora Cinderalla Brown


20 Martin Meliconda


23 Ernest P. Sweezey


Birthplace


Warehouse Point,


105


Males, 121; Females, 105; Single, 59; Married, 97; Wid- owed, 62; Divorced, 6.


Birthplaces: Braintree, 25; other places in Massachusetts, 94; Canada, 24; Maine, 12; Italy, 10; Ireland, 9; Scotland, 7; New York, 6; Pennsylvania, England and Sweden, 5 each; New Hampshire, Rhode Island and Finland, 3 each; Vermont, Con- necticut, New Jersey, Germany and Portugal, 2 each; Virginia, Ohio, Iowa, Syria and Cape Verde Islands, 1 each.


Ages: Stillborn, 4; under 1 year, 15; 1-10, 2; 11-20, 8; 21-30, 22; 31-40, 19; 41-50, 19; 51-60, 28; 61-70, 33; 71-80, 45; 81-90, 26; Over 90, 5.


Diseases: Tuberculosis, 38 (11 residents and 27 non-resi- dents); Cerebral hemorrhage, 23; Pneumonia, 22; Arterio scle- rosis, 22; Myocarditis, 21; Accident, 13; Carcinoma, 13; Heart Disease, 12; Premature birth, 8; Cancer, 6; Stillborn, 4; Ne- phritis, 4; Suicide, 3; Endocarditis, 3; Hemorrhage from ul- cer, 2; Appendicitis, 2; Toxemia, 2; Anemia, 2; Acute perfor- ated gastric ulcer, Diabetes Meningitis, Sepsis, Hypertrophy of Prostrate, Metastasis of liver, Coronary occlusion, Cardiac re- nal disease, Hypertension, Poisoning, Asphyxia, Coronary Thrombosis, Gangrene, Scarlet Fever, Septicemia, Myocardial' Degeneration, Erysipelas, Natural Causes, Brain Tumor, Rup- tured Uterine-pregnancy, Lympho Blastoma, Pulmonary Ed- ema, Cerebral Apoplxy, Acute hemoddhagic pancrestitis, Intes- tinal obstruction and Cardio vascular disease, 1 each ..


...


106


THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF CORPORATIONS AND TAXATION


Division of Accounts


REPORT OF AN AUDIT of THE ACCOUNTS OF


TOWN OF BRAINTREE


FOR THE PERIOD FROM


JANUARY 1, 1931 TO DECEMBER 31, 1932


Made in accordance with the Provisions of


Chapter 44, General Laws.


March 7, 1933.


The Commonwealth of Massachusetts Department of Corporations and Taxation


Division of Accounts State House, Boston.


Henry F. Long, Commissioner


Theodore N. Waddell, Director of Accounts


March 7, 1933.


To the Board of Selectmen


Mr. Horace T. Cahill, Chairman Braintree, Massachusetts.


Gentlemen :


I submit herewith my report of an audit of the books and accounts of the Town of Braintree for the period from January 1, 1931 to December 31, 1932, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. Edward H. Fenton, Chief Ac- countant of this Division.


Very truly yours


THEODORE N. WADDELL Director of Accounts.


108


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 period from January 1, 1931 to December 31, 1932, 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 account- ant'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 checked with the warrants approved by the selectmen and with the treasurer's books. The ledger accounts were analyzed, the necessary correct- ing and adjusting entries were made, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town as of De- cember 31, 1932.


In checking the original vouchers and pay-rolls on file it was noted that the assessors have received


109


additional compensation for furnishing tax title de- scriptions to the collector. The salaries of the As- sessors are fixed annually by vote of the town as re- quired by Section 108, Chapter 41, General Laws, and the compensation thus voted is presumed to be in pay- ment for all services rendered by them in their official capacity.


Payments were found to have been made for expenses incurred by the Assessors and the manager of the light department in travel outside the Com- monwealth on official business. In accordance with the provisions of Clause 34, Section 5, Chapter 40, General Laws, no such expenditures should be made unless the town specifically provides appropriations for travel outside the State by officials or employees of particular departments; and the vouchers submit- ted for payment of such expenses should be properly iitemized for verification purposes.


The practice of paying the appropriation for Me- morial Day observance to local patriotic organizations for disbursement by them should be discontinued. This appropriation, like any other town appropriation, should be disbursed by the town treasurer on author- ity of detailed vouchers submitted to the town ac- countant and placed on the warrant for payment, as provided in Section 56, Chapter 41, General Laws.


An examination of the municipal light bills indicated that expenditures are being made by the town towards premiums for life and health insurance which is being carried on municipal light department employees on a contributory basis. As this is not a purpose for which towns are authorized to appropri- ate money under Section 5, Chapter 40, General Laws, no further expenditures of this nature should be made.


110


It appears also that the workmen's compensa- insurance policy carried in behalf of the municipal light department covers all the employees of the de- partment, although Sections 68 to 75, Chapter 152, General Laws, extend the provisions of compensation insurance for municipal employees to laborers, work- men, and mechanics only.


It was also found that in 1932 an addition to the electric light plant and certain other improve- ments to the extent of $73,000 were contracted for, without authorization from the town, by the electric light commission. Of this amount the sum of $54,000 was paid from the electric light depreciation account and the balance of $19,000 was charged to the main- tenance and operation account. Enlargement of the electric light plant may be made only in accordance with the provisions of Section 41, Chapter 164, Gen- eral Laws, which read as follows:


A city or town owning such a plant shall not, except by a vote taken in the manner prescribed in section eight of chapter forty-four, reconstruct, enlarge or extend the same beyond the necessary and ordi- nary maintenance, repair and replace- . ment thereof, or the provision of increased appliances necessary to distribute gas or electricity to new consumers.


It was noted that the purchase of a sidewalk . snowplow tractor was authorized by the ·Selectmen · under a vote passed February 5, 1932, and charged . to the appropriation for snow removal in 1932. De- partmental equipment should be purchased only. on authority cof a town meeting vote specifically appro- priating money for that purpose.


111


The books and accounts of the town treasurer were examined and checked in detail. The receipts, as recorded on the cash book, were checked with the reports to the town accountant and with the depart- mental records, while the payments by the treasurer were compared with the warrants of the selectmen authorizing them and with the accountant 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 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 de- posits of the Municipal Light and Water Departments.


Appended to this report are tables showing a reconciliation of the treasurer's cash.


The payments on account of debt and interest were proved with the amounts falling due and with the cancelled bonds and coupons on file. The out- standing debt was listed and verified by a compari- son with the books.


The tax title deeds on file were examined and listed, and the necessary adjusting entries were made to bring the accountants ledger account into agree- ment with the deeds as listed.


The books and accounts of the tax collector were examined and checked. The commitments of taxes and assessments were proved with the warrants of the assessors' records of abatements granted, the collections were compared with the payments as re- corded on the treasurer's books, and the outstanding accounts were listed and proved wih the accountant's books.


112


-


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 re- : port are summary tables of the tax accounts.


The financial accounts of the town clerk were examined. The records of sporting and of dog li- censes issued were checked, and the payments to the Division of Fisheries and Game and the county treas- urer were verified. Since it was noted that the town clerk retained certain fees collected by him in 1932, it is recommended that the town, in fixing the town clerk's salary as required by law, determine the ag- "gregate compensation that may be paid to him, in ac- "cordance with the provisions of Secion 26, Chapter 46, General Laws.


The books and accounts of the Municipal Light Department were examined and checked in detail. "The payments to the treasurer were verified, and the outstanding accounts were listed and reconciled to "the accountant's ledger.


Further verification of the outstanding accounts was made by mailing notices to a number of persons "whose names appeared on the books as owing money "to the electric light department. Claims from several persons to the effect that their bills had been paid and not credited, were investigated, and it was found that bills aggregating $51.97 had been paid to a former employee, who later acknowledged the receipt of this money by paying it over to the town on February 13, 1933.


Appended to this report are tables showing summaries .of the electric light accounts receivable.


118


The books and accounts of the water depart -- ment were examined and checked in detail. The re- - corded receipts were compared with the consumers' accounts, the payments to the treasurer were verified by a comparison with the treasurer's books, the out- . standing accounts were drawn off, and the necessary adjusting entries were made to reconcile them with the accountant's ledger accounts.


Tables showing a reconciliation of the water - department accounts are appended to this report.


The savings bank books and securities repre- senting the investment of the trust funds in the cus- tody of the town treasurer and the trustees of the li- brary were personally examined and listed. The in- come 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 compari- son with the treasurer's books.


The surety bonds of the various officials for the faithful performance of their duties were .exam- ined and found to be in proper form.


For the co-operation extended by the several .. 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 ........


114: :


115


TOWN OF BRAINTREE


BALANCE SHEET - DECEMBER 31, 1932 GENERAL ACCOUNTS


ASSETS


Cash :


In Bank and Office


$133,691.49


Accounts Receivable :


Taxes :


Levy of 1930


$ 553.12


Levy of 1931


29,340.65


Levy of 1932


385.758.70


$415,652.47


Old Age Assistance Taxes : Levy of 1931


64.00


Levy of 1932


614.00


678.00


Motor Vehicle Excise Taxes :


Levy of 1930 Levy of 1931 Levy of 1932


507.36


1,823.23 6,543.09


8,873.68


Special Assessments : Moth :


Levy of 1931


$ 21.00


Levy of 1932


214.50


116


235.50


Highway Betterments :


Levy of 1931


185.68


Levy of 1932


7,737.89


7,923.57


Committed Interest on Highway Bet- terments :


Levy of 1931 63.68 Levy of 1932 1,464.42


1,528.10


9,687.17


Tax Titles


27,441.14


Municipal Light


26,971.85


Water Rates and Service


23,596.40


Overlay Deficits :


Levy of 1928


363.92


Levy of 1931


321.16


Levy of 1930


2,012.23


117


2,697.31


Overdrawn Appropriations :


Public Welfare - Temporary Aid


20,662.78


Soldiers' Relief


4,029.60


24,692.38


$675,982.16


LIABILITIES AND RESERVES


Temporary Loans :


In Anticipation of Revenue


$375,000.00


Premium on Loans


123.75


Sale of Real Estate


925.00


Trust Fund Income :


Braintree School Fund $


1,160.16


Charles Thayer Fund


675.78


Ann M. Penniman Fund


82.27


Charles E. French Fund


86.25


Braintree Tercentary Fund


5.37


George W. Kelley Fund


2.32


Hannah R. Hollis Fund


1.08


Julia A. Minchin Fund


1.47


2,014.70


Unexpended Balances :


General


1,625.00


Police and Fire Station Construction


6,246.22


Sewerage System Construction


4,135.23


Sidewalk Construction


1,182.05


Water Department-Standpipe Construction


556.99


-


118


119 .


.


-


.. .


42,954.95


Water Department Available Surplus


74,537.94


Reserve Fund-Overlay Surplus


4,690.42


Overlay Reserved for Abatements : Levy of 1931


7,633,59


Revenue Reserved Until Collected :


Motor Vehicle Excise Tax 8,873.68


Special Assessments


9,687.17


Tax Ttitle


27,441.41


Municipal Light


28,971.85


Water


23,596.40


98,570.51


Surplus Revenue


55,785.81


٠٠٠ ٠٥


$675,982.16


-


Detailed tables on file in Town Clerk's office.


13,745.49


Municipal Light Maintenance and Operation Depreciation 34,594.36


8,360.59


REPORT OF THE SEALER OF WEIGHTS AND MEASURES




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