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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