USA > Massachusetts > Norfolk County > Braintree > Town annual report of Braintree, Massachusetts for the year 1944 > Part 7
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5 Robert Charles Smith
Margaret Tolmic Robertson (Gibson)
16 Roland Vaughan Brooks Rosamond Virginia Henry
18 John Bernard McCarthy Esther Christine Carlson
19 Loren Wiseman Winifred Alberta McLeod
20 George Erving Crocker
Dorothy Blanche Dionne
24 Thomas Francis Keeley Mildred Wayne Brown
25 Kenneth Earle Greene Harriott Duffee
26 S. Joseph Purpura Irene Beatrice Dumais
31 Tucker MacDonald Vye Elizabeth Frances Mallon
31 Ambrose Birtwell Jr.
Louise Brown Holman
Braintree
Quincy
New Bedford
Quincy
Excelsior, Minn.
Braintree
Brockton
Braintree
Braintree
Quincy
Jackson, Ohio
Braintree
Braintree
Somerville
Quincy
Braintree
Braintree
Braintree
Halifax
Braintree
Randolph
Braintree
Braintree
Weymouth
SEPTEMBER
1 Donald Bernard MacMillan Margaret Elizabeth Brown
2 Kenneth John Painter
Barbara Ann Frazier (Quinlan)
Braintree
Braintree
Braintree
Quincy
Braintree
Braintree
Dorchester
Braintree
Melrose
Birmingham, Ala.
Braintree
Braintree
Quincy
Quincy
Braintree
East Weymouth
Braintree
Braintree
Braintree
Braintree
Quincy
Weymouth
Braintree
Braintree
Braintree
Weymouth
Braintree
Quincy
Elizabeth Mae Williams
Braintree
Hingham
Pittsburgh, Pa.
3 Edward John Drysdale
Isabel Louise Holbrook
3 Joseph Henry Tantillo Margaret Avitabile
9 Frederick Arthur Smith Margaret Evelyn Pollock
9 Francis Lawrence Denning Jr. Mary Margaret Tirrell
10 James Robert Flippo Barbara Lee Ober
11 Fred Albert Philbrick Viola Amelia Russell (Neal)
14 William Henry Campbell Alice Elizabeth Cleary
16 Joseph Stanley Walsh Anna Helena Burrell (Wetterlund)
16 Richard Norman Layton Pearl Marie Schatzl
16 Richard Williams Jr. Norma June Sansom
16 Robert Joseph Collins Rose Margaret Slattery (Smith)
16 John Alfred Harwin Henshaw Doris Winifred McIlvin
20 Joseph Jeffrey Ouellet Grace Janet Patenaude
24 George Harry Smith
Braintree
- 77 -
24 Angelo John Carlino Catherine Mary Venuti
29 Earl Wilfred Dahl Pearl Muir Coulsey
30 William Bell Sparda Ruth Madelyn Pike
OCTOBER
1 Walter Lawrence Ramsdell Ethel May Townson
1 Windom Beverly Ferris
Irene Marguerite Haskell
5 George Howard Drysdale
Gertrude Hazel Drysdale (Johnson)
7 John Tibbitts Hanson
Mary Elizabeth Austin
7 James Henry Pinkham
Violet Elizabeth Teare
7 Theodore Hall Smith
Lillian Ingaborg Peterson
7 William Vincent Wallace
Dorothy Frances Scanlan
8 Thomas Patrick Greene Catherine Frances Christie
12 Gerard W. Page
Dorothy May Holbrook
12 Elmer John MacKenzie Mary Regina Stratton
14 Robert James McClellan Jr. Ruth Elizabeth Young
14 Ralph Kloseman Houser Frances Marjorie Moorey
14 Lloyd Albert Winkler Ethel Floy Winkler (Buckley)
15 Albert Francis Minot Adeline Ferrante
22 Denis Raymond Smith Jr.
Jeannette Addie Raleigh (Vayens)
25 Anthony Venuto Evelyn Mary Martini
27 Cecil May Holland Elizabeth Lee Beetle
:28 William Leslie Ingmanson
Natalie Joyce Taber
30 Gordon Andrew Frazier Shirley Crabtree Grahanı
31 Joseph Onil Charpentier Ruby Elwidge Menard
NOVEMBER
1 Charles Linwood DeWitt Gladys Grace Sjostedt
5 Paul Edward Noonan Marjorie May Torrey
5 Albert William Brown, Jr. Mary Margaret Sullivan
12 Gerard Morgan Robinson
Rita Agnes Brennan
12 Arnold Stuart Hopkins Virginia Thurlow
Braintree
Braintree
Mattapan
Braintree
Braintree
Braintree
Marslıfield
Braintree
Braintree
Braintree
Quincy
Braintree
Braintree
Quincy
Braintree
Roslindale
Braintree
Quincy
Mattapan
Braintree
Providence, R. I.
Braintree
Braintree
Braintree
Quincy
Braintree
Braintree
Braintree
Holbrook
Braintree
Braintree
Chicago, Il1.
Quincy
Braintree
Quincy
Braintree
Braintree
Quincy
El Paso, Tex.
Braintree
Braintree
New Bedford
Braintree
Braintree
Concord, N. H.
Braintree
Braintree
Weymouth
Braintree
Weymouth
Worcester
Braintree
Braintree
Weymouth
Wollaston
Braintree
- 78 -
16 Wyman Sears Eldredge Lucille Ann Rinaldi
18 John Richard Booker Jr. Lillian Mar Roeblad
18 Charles Joseph Masterson Emma Louise Rogers
22 Robert Thayer Cushman Catherine Dollie Clark
25 Calvin Henry Curtis Agnes Margaret Storm
Braintree
Weymouth
Appomattox, Va.
Braintree
Braintree
Dorchester
Braintree
Braintree
Harrington, Me.
Braintree
DECEMBER
1 John Ross MacNamee Greta Iola Marshall (Gillett)
Russell Earle Brown
Braintree
Weymouth
Braintree
Lawrence
Randolph
· Braintree
Newton
Braintree
Norwell
Braintree
Portland, Ore.
Braintree Braintree
Braintree
Weymouth
Braintree
Braintree
Weymouth
Braintree
Braintree
Braintree
Weymouth
Nutley, N. J.
Braintree
Braintree
Braintree
Braintree
Weymouth
Braintree
Quincy
Braintree
Hartford, Conn.
E. Hartford, Conn.
Braintree 186
Residences of Males: Braintree, 101; other places in Massachusetts, 60; New Jersey, 4; New York, 3; Rhode Island, 2; California, 2; Penn- sylvania, 2; Minnesota, 2; Connecticut, Maine, New Hampshire ,Texas, Alabama, Virginia, Iowa, Kansas, Ohio, and Oregon, 1 each.
Residences of Females: Braintree, 115; other places in Massachu- setts, 66; Rhode Island, Maine, Connecticut, Illinois, and Minnesota, 1 cach.
Marriages solemnized in Braintree, 100; Weymouth, 28; Quincy, 19; Boston, 15; Rockland, 3: New Hampshire, 3; Holbrook, 2; Ran- dolph, Brockton, Whitman, Canton, Needham, Cambridge, Wakefield, Shirley, Sagamore, Dennisport, Halifax, Baldwinsville, Merrimac, Me- thuen, Vermont, and Connecticut, 1 each.
Brockton
Brockton
Dorothy Elaine Carroll
2 Herbert Girad Ryan Virginia Hardman ·
3 Earle Russell McDonald Mary Elizabeth Benson
5 Charles Kenneth Gallagher Margaret Rose Harunkiewicz (Frazier)
9 Howard Albert Shearer Jr. Margaret Marshall Nolte
12 Don Erwin MacDonald Louise Frances Brown
15 John Thomas Anderson Annie Jane Dickey (Delory)
17 William Robert Striano · Antonette Frances Carlozzi
17 Weston Gerard Bean Leona Alberta Cushing
23 James Ralto Beatrice Mae Afholderbach
24 Louis John Caruso Dorothy McCullin
24 John Seymour Shaw June Langill
24 Louis John Boudreau Anne Mackie Gregor
24 Louis Joseph D'Arigo Zita Marie Ruggiero (Packard)
26 James Arthur . Hales Eleanor Louise Hogg
27 John Gerald Kearney Marion Lucille Fraser
30 William Francis Rooney Dorothy Frizzell
Total number of Marriages :
- - 79 -
0)
DEATHS
Deaths in 1944
JANUARY
Date
Name
Birthplace
Age
1 Mary A. Shechan
Quincy
About 82
1 Elizabeth Ann Purdy
Scotland
66-2-23
2 William Caesar Zecchini
Braintree
16- 1-29
2 Fred P. Bennett
Lewiston, Mc.
86-9-0
.3 Roy Churchill Cobb
Quincy
56-5-0
4 Erwin Mortimer Richardson
Avon
62-2-18
.5 Edith F. Morrison
Boston
77-1-13
6 George B. White
New York City
72-10-20
7 Harry A. Cook
Milton
55-0-21
7 William S. Hutchinson
Scotland
67-0-0
10 Generoso Stornainolo
Italy
69-0-0
18 Harry Julius Larabce
Newport, Vt.
60-1-16
19 Margaret Theresa Fielding
Crookston, Minn.
58- 7-18
19 William Peters
Scotland
63- 7-0
19 Florence L. Rogers
Lawrence
52-7-13
21 George Addison French
Braintree
93- 8-0
22 George H. Andrews
Boston
59-
7-9
22 Elizabeth M. Hennigan
Ircland
84 .00
25 Grace M. Taber
Chelsea
51- 2-25
25 Clara Randall
France
49-0-0
26 Carl Satterlund
Sweden
81-5-5
26 Frances Mary Battaglia
East Weymouth
42 -- 9-12
27 Nathalie May Rodrigues
Brockton
30-2-22
29 Catherine L. Rizi
Italy
74-0-0
29 Stillborn
Weymouth
FEBRUARY
--
6 Austin J. McLean
Ireland
62-5-14
8 George E. Richards
Weymouth
71-11-0
10 George F. Rogers
Maine 85-0-29
11 William Drinan
Concord, N. H. 51-11-9
14 Maude P. Goodhue
Weymouth
67- 4-27
16 Emily L. Philbrick
Rockville, Conn.
62-9-27
19 Vincenza T. Tremblay
Boston
69-5-15
20 Constance McNeil
New Bedford
24-10-0
21 Grace E. Snow
Boston
74-2-25
23 Ruth Emerson
Boston
53-6-14
25 Mary Josephine Egan
Ireland
80-11-3
25 Ellen Josephine Jeffrey
Boston
21-4-6
29 Herbert F. Ryan
Charlestown
57-7-3
29 Moore
Quincy
10 hrs.
MARCH
3 Mary Jane Tyson
Ireland
70-0-0
3 John J. O'Rourke
West Quincy
52-8-20
4 Susan Jane Steele
Wells, Mc.
76-8-25
Edward C. Doherty
Medford
77-0-0
William E. Atwood
Nova Scotia
70-7-5
. 80
5 Stillborn
6 Margaret White
6 Joseph E. Kjellander
11 Mark Onslow Batchelder
12 Alice Josephine Lang
12 Albert Edward Beach
18 Robert A. Maguire
19 Stillborn
19 DelPico
21 John Cullinan
23 Stephen Varga Jr.
24 Philip Nadon Zahn
24 Michael J. Hannon
26 John Edmund Burke
Ellsworth, Me.
59-11-22
Newport, N. S.
75-10-1
Nova Scotia
79-10-12
England
86-2-12
Nova Scotia
64- 2-23
APRIL
1 Reginald H. Moore
Halifax, N. S.
49-0-0
Nova Scotia
82-7-0
Nova Scotia
67-7-0
4 John O. Almquist
6 Josephine S. Stoddard
Hanover
80-0 9
6 Mary D. Cook
8 Laura E. Allen
Massachsetts
77-1-11
8 Mary Cassidy
Ireland
73-0-0
8 Thayer Russell
South Paris, Me.
25-6-9
8 Oswald Lewald
9 Alberta Florence Bensaia
12 Louis W. Garrity
12 Grace Matilda Brown
14 Marion Thompson
Nova Scotia
46-10-0
So. China, Me.
69- 0-20
18 Myron C. Lyman
18 James T. Argentine
19 Robert Marsh
Fall River
52- 6-13
Italy
28 -- 0-0
20 Loretta C. Foss
20 William Joseph Sullivan
21 Elizabeth J. Herlihy
21 Myrtle Annie Thurston
22 Henry J. Shine
Boston
86-0-0
Quincy
38- 9-26
Austria
73- 5-24
Ogunquit, Mc.
85- 7-27
ΜΑΥ
2 Lena Kalns
2 Arthur M. Tower
? Unknown Female Infant
6 George Lansendorfer
10 Arabella Cannon
10 Primo Bologna
10 Alfred Giannini
Italy
44-0-0
10 Joseph R. Smith
13 Alfred Mathisen
15 Josephine Baranoska
15 Lloyd T. Toye, Jr.
Weymouth
Nova Scotia 71-9-27
No. Carolina
26- 4-15
Hudson, N. H.
88-8-6
Woburn 84- 4-19
Quincy
47-0-0
Weymouth
0- 0-18
Quincy
Quincy
4 hrs. 40 min. 85-10-23
Augusta, Me.
Hungary
67-0-0
Keene, N. H.
21- 4-20
Halifax, N. S.
88-6-0
27 Edwin W. Creed
27 George Henry Gerrior
27 Annie Jolliffe
29 Margaret K. Johnson
Boston
83-10-28
Latvia
54-7-4
St. John, N. B.
69- 6-22
Weymouth
57-8-18
Pepperell
60-4-2
Huntington
85- 6-16
Weymouth
6-11-2
No. Wayne, Me.
82- 4-18
Boston
0- 1-11
Boston
66-0-0
New York
40-10-2
24 John Patrick Sullivan
26 Peter Gasser
27 Elsie Adeline Young
Latvia Spencer
55-8-0
Germany
88-11-21
Prince Edward Island
80- 5-16
Italy
51-7-2
Gloucester
68- 5-10
East Boston
31-10-0
Whitman
20-0-6
Weymouth
0-9-3
81
74-3-1
18 J. Frank Worth
20 Charles Lisitano
2 Jeremiah Patrick Frazier 3 James E. Paton
Sweden 74-7-6
16 Ole Olsen
17 Antonio Cedrone
21 Leroy Tennyson Bunker
22 Henry W. Phillips .
23 Elias Chooljian
23 Maria E. Wahlstrom
24 James Edward Driggs
24 Lucy Brandau
26 Theresa Ann LeVangie
26 Charles M. Starkie
31 Mary E. Erwin
31 Merrit S. Hemmenway
Jeffersonville, Vt.
93-7-9
JUNE
1 Marie Bernasconi
France
79-7- 7
1 Kathryn Thomas
New York, N. Y.
49-10- 1
1 Susan Frances Wentworth
4 John Albert MacDonald
Weymouth
0-0-15
5
Mary E, Wilkins
Braintree
77-8-13
8 Catherine Hayes
Canada
34 9-4
12 Katherine S. Hogan
Saxonville
7-0-0
12 Stillborn
Weymouth
55-10-29
15 Veronice E. Levangie
Roxbury
21-0-0
15 Edward H. Geddes
Moncton, N. B.
80- 7-20
16 Lucy A. Thompson
Pontiac, R. I.
87-0-0
16 Alexander James Smith
Nova Scotia
75-8-23
18 Nellie A. Farren
Rockland
57-3-1
21 Ella V. Strong
New York City
84-8-30
21 Grace M. Turner
Augusta, Me.
70-7-19
22 Edward Wilkinson
England
42-8-27
25 Emmet F. O'Neil
Waltha m1
50-0-0
28 Alvin J. Clark
Marshfield
50-9-10
JULY
1 Bessie B. Jones
Dennysville, Me.
66-0-0
2 Felix Joseph Winfiskey
Russia
67- 3-16
5 Roger Elias Adams
Boston
10-6-3
6 Edmund C. Forrest
Dorchester
32-4-16
7 Edmund William Stevenson
Canada
83-0-0
7 Fabiana Sevigny Geoffroy
Biddeford, Me.
43-4-11
7 Emily S. Belyea
Braintree
53-1-16
9 John Gelsomini
Quincy England
80-4-16
13 Michael Andrew Driscoll
Quincy
59-0-0
14 Joseph Louis Moshnicka
South Boston
60- 5- 4
14 Lawrence H. Welch
Norwood
51-6-14
15 Norbert Francis Branley
Braintree
36-3-15
15 Winthrop C. Dearborn
Provincetown
78-3-13
15 Charles G. Broberg
Sweden
80-6-6
16 Mary Eileen Smith
Boston
60-0-0
17 Ida M. Petrucci
Boston
31-6-7
23 Samuel Geddes
Scotland
58-0-0
24 Martha Geraldine Clayman
Chelsea
27-0-0
24 Michael J. Foley
Ireland
68-0-0
27 Amelia Beatrice Zielfelder
New York City
55-11-15
27 Mildred Ellen Trott
Braintree
43-10-15
28 Annie E. Cavanagh
Boston
70-0-0
Marlboro
85-0-0
28 Mary A. Carty
Norway
81-5-14
Italy
52- 6-27
Braintree
63-3- 8
Weymouth
76-8-9
Turkey
68-11-8
Sweden
62-0-0
Taunton
48- 6-28
Quincy
About 85
Nova Scotia
58-8-10
Boston
40- 7-28
Gloucester 70- 1-28
Braintree 86-4-25
13 William J. Quinlin
Salem
17-2-3
11 Henry C. Church
- 82 -
AUGUST
1. Kalle Roklund
Finland
61- 1-23
2 Joseph Califano
Italy
61-3-9
3 Barton H. Barrett
Michigan
About 73
4 Francis J. Stetfield
Charlestown
46-0-0
9 Ernest Castellucci
Somerville
12-9-0
11 George Albert Orcutt
Braintree
76-0-4
13 Stillborn
Braintree
13 Samuel Morrison Ellsworth
Braintree
49-7-9
16
Richard Wainwright
England
76- 6-29
17 Lucy M. Dimmock
Roxbury
76-0-28
25 Sarah Rice Eaton
Weymouth
84-5-2
25 Hannah Dillon
Starksboro, Vt.
75-0-13
27 Joseph Pino
Italy
66- 2-24
29 Michael E. Casey
Newport, R. I.
About 56
SEPTEMBER
1 Timothy Sullivan
Ireland
82- 1-26
3 Sarah Ida Williams
St. John, N. B.
86- 3-26
11 Patrick Joseph Crowley
Charlestown
47-10-4
12 Minnie A. Bowie
St. Stephen's, N. B.
63-5-15
13 Isabelle F. Irving
Mt. Albion, P.E.I.
84-6-22
14 Albina M. Cain
Hingham
70- 5-26
14 Lillian R. Howland
Braintree
79-6-7
23 Emma L. Gallagher
Ar'ington
68-0-0
26 Rodney D. Smith
Friendship, Me.
58-5-26
OCTOBER
1 Charles H. S. Harris
Melrose
62-1-22
2 Katrina Seidenberg
Latvia
82-9-1
8 Frederick Thomas Smith
Milford
68-0-0
11 Carl Gustafson
Quincy
58- 4-18
15 Louise M. Jardine
St. John, N.B.
71-5-7
17 Leonard Yaeger
Moncton, N. B.
89-10-12
18 Agnes Edith Parker
Digby, N. S.
83- 0-23
23 Effie Williams
Prince Edward Island Newmarket, N. H.
52-2-5
30 Irving Twyford Bickley
Boston
60-7-15
30 Frank R. Drake
Quincy
54-9-20
30 Joseph Bregoli
Italy
67-0-0
NOVEMBER
1 Marjorie E. Brown
Boston
2-4-6
5 James Murphy
South Boston
59-0-0
7 J. Hanson M. Sudds
Boothbay, Me.
76-0-11
11 John Albert Shiffler
Ohio
About 77 yrs.
12 Mary I. Winchester
Boston
90-11-18
14 Katherine M. McGibbon
Boston
80-0-0
14 Winifred H. Pierce
Randolph
56-3-7
16 John W. Mulcahy
Braintree
80- 2-21
16 William Ross
Scotland
67-8-10
20 Elizabeth S. Barron
New Brunswick
73-5-13
21 Ralph Small
So. Harwich 72-5-3
22 Nettie Coleman
Lincolnsville, Me.
88-7-11
22 Alice Josephine Dean
Randolph
78-0-0
24 James E. McMahon
Ludlow
77-8-4
24 Winifred G. Waite
Everett
83-10-27
26 Charles E. E. Paine
Braintree
84-0-0
27 George H. Jones
Braintree
83-8-13
28 George Byington Eldridge
Brockton
50-0-17
- 83 -
81- 3-18
26 Helen E. Chapman
28 Arthur M. Bowen
28 Arthur W. Simms,
28 Thomas Tyson
29 Belle T. Phillips
Newport, Me. 73-0- 8
DECEMBER
1 Charles A. Cairns
Cambridge
78-4-0
4. Harry Everett Dolbeare
South Boston
82-8-19
+ Mary A. Breen
Nova Scotia
73-0-0
Charles J. Anshelm
Cambridge
62- 9-24
5 Amelia Elizabeth Thatcher
Macedon, N. Y.
93-7-23
5 Duncan Campbell
Scotland
77-6-4
6 Gertrude J. DeForrest
Braintree
68- 2-24
6 Stillborn
6 Francis H. Doherty
Winchendon
31- 4-23
7 Lillie S. Lacy
Somerville
75- 3-17
11 Sarah Frances Halpin
Rochester, N. H.
50-3-7
12 William Lonie
Scotland
70-10-10
16 Mary A. Sullivan
Quincy
About 61
25 Stillborn
25 William F. Fisk
Concord, N. H.
75-11-28
26 Alfred Watters
England
64-0-0
26 Daniel Henry Coleman
Dorchester
89-0-0
27 Alexander Diotte
Plymouth
55-4-4
27 Harriet B. Minchin
Boston
56-1-3
28 Emma A. Spratt
Nova Scotia
82-0-0
Total number of Deaths:
232
Males, 135; Females, 97; Single, 43; Married, 118; Widowed, 68; Divorced, 3.
Ages: Stillborn, 7; Under 1 year, 7; 1 to 10, 3; 11 to 20, 4; 21 to 30, 9; 31 to 40, 9; 41 to 50, 18; 51 to 60, 39; 61 to 70, 44; 71 to 80, 48; 81 to 90, 40; over 90, 4.
Residents, 187. Non Residents, 45.
Died in Braintree, 151. Died elsewhere, 81.
Diseases : Tuberculosis, 22, (1 resident and 21 non resident); Car- cinoma, 40; Heart Disease, 34; Pneumonia, 32; Cerebral Hemorrhage, 23; Arterio Sclerosis, 12; Accident, 11; Coronary Thrombosis, 10; Myo- carditis, 7; Stillborn, 7; Cardiac Decompensation. 4; Coronary Occlu- sion, 4; Meningitis, 3; Prematurity, 2; Embolism, 2; Ulcer,2; Pul- monary edema, 2; Toxemia, 2; Acute Dilatation, Cardiac Insufficiency, Peritonitis, Epilepsy, Gun Shot Wound, Bronchiectasis, Infanticide, Cholecystitis, Endocarditis, Colitis, High blood pressure, Cardio Vascu- lar Renel Disease, and Leukemia, 1 each.
- 84 -
Claremont, N. H.
71-4-1
Norfolk 62-5-14
England 70-11-0
Dog Licenses Issued (January 1, 1944 to December 31, 1944 Inclusive)
Total number issued-1272
784 Males
@ 2.00
$1,568.00
108 Females
@
5 00
540.00
369 Females
(Spayed)
a
2.00
738.00
4 Kennel
10.00
40.00
3 Kennel
25.00
75.00
3 Kennel
@
50.00
150.00
1 Transfer
@
.25
.25
$3,111.25
Credit by cash paid Town Treasurer
$2,856.80
Fees retined, Chap. 320, Sec. 11, Acts of 1934, G.L. 254.45
$3,111.25
Sporting Licenses Issued
(January 1, 1944 to December 31, 1944 Inclusive)
Total number issued-801
234 Resident Citizens Fishing
@
2.00
$ 468.00
247 Resident Citizens Hunting
a
2.00
494.00
167 Resident Citizens Sporting
@@
3.25
542.75
77 Resident Citizens Minor and Female Fishing
@
1.25
96.25
8 Resident Citizens Trapping
@
5.25
42.00
1 Resident Citizen Minor Trapping
a
2.25
2.25
18 Resident Citizens Sporting
Free
2 Non-Resident Fishing
@
1.50
3.00
8 Duplicate
@
.50
3.00
39 Resident Military and Naval Sporting
Frce
Credit by cash paid Division of Fisheries & Game
$1,468.25
Fees retained Chap. 131, Sec. 9, G.L. 184.00
$1,652.25
$1,652.25
Respectfully submitted,
ERNEST C. WOODSUM Town Clerk
- 85 -
THE COMMONWEALTH OF MASSACHUSETTS
Department of Corporations and Taxation
DIVISION OF ACCOUNTS
Report of An Audit of the Accounts of The Town of Braintree
FOR THE PERIOD FROM JANUARY 1, 1943 TO AUGUST 19, 1944
Made in Accordance with the Provisions of Chapter 44, General Laws
October 20, 1944
- 87 -
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
October 20, 1944
To the Board of Selectmen Mr. Henry D. Higgins, 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, 1943, to August 19, 1944, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. Herman B. Dine, Assistant Director of Accounts.
Very truly yours,
TNW: FC
THEODORE N. WADDELL Director of Accounts
- 88 -
Mr. Theodore N. Waddell Director of Accounts
Department of Corporations and Taxation State House, Boston
Dear Sir:
In accordance with your instructions, I have made an audit of the books and accounts of the town of Braintree for the period from January 1, 1943, to August 19, 1944, and report thercon as follows:
The recorded financial transactions as appearing on the books of the several departments receiving or disbursing money for the town, or commit- ting bills for collection, were examined, checked, and verified by comparison with the reports and the records in the office of the town accountant.
The ledger accounts were analyzed, the appropriations, loan authoriza- tions, and transfers being checked with the town clerk's records of town meeting proceedings and with the records of the finance committee. A trial balance was taken off, and balance sheets, showing the financial condition of the town on December 31, 1943, and August 19, 1944, were prepared and are appended to this report. An examination of these balance sheets shows that the town is in very good financial condition.
The books and accounts of the town treasurer were examined and checked. The receipts, as recorded, were checked with the records of the several departments collecting money for the town and with other sources from which moncy was paid into the treasury, while the payments were compared with the selectmen's warrants authorizing the treasurer to disburse town funds. The cash book additions were verified, and the cash balance on August 19, 1944, was proved by reconciliation of the bank balance with statements furnished by the banks of deposit, by verification of the cash and cash memoranda in the office, and by examination of the savings bank books and securities.
The payments made for maturing debt and interest were compared with the amounts falling due as well as with cancelled securities on file.
The savings bank books and securities representing the trust, investment, and retirement fund investments in the custody of the town treasurer and the treasurer of the library trustees were examined and listed. The income was proved, and all transactions were verified and compared with the treasurers' and accountant's books.
The tax titles taken by the town on account of unpaid taxes and assess- ments were examined and the amounts added to the tax title account were compared with the collector's records. The tax titles redeemed were checked with the receipts as recorded on the treasurer's cash book, the disclaimers and foreclosures were verified, and the tax titles on hand were listed and reconciled with the accountant's ledger.
The records of assessments apportioned by the assessors were examined and checked. The apportionments added to taxes were verified, and the apportioned assessments not due were listed and reconciled with the deferred revenue accounts in the town accountant's ledger.
The books and accounts of the tax collector were examined and checked. The taxes and assessments outstanding according to the previous examination, as well as all subsequent commitments, were audited and proved. The collec- tions as posted on the commitment books were compared with the cash book collections and with the recorded payments to the town treasurer as shown
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by the treasurer's cash book. The abatements as entered on the commitment books were checked with the assessors' records of abatements granted and the outstanding accounts were listed and reconciled with the respective ledger accounts.
The records of departmental, electric light, and water accounts were exam- ined and checked. The reported payments to the treasurer were compared with the treasurer's cash book, the abatements, disallowances, and discounts were verified, and the outstanding accounts were listed and reconciled with the town accountant's ledger accounts.
The outstanding tax, assessment, departmental, elcetric light, and water accounts were verified by mailing notices to a number of persons whose names appeared on the books and records as owing money to the town, the replies received thereto indicating that the accounts, as listed, are correct.
The records of licenses and permits issued by the selectmen, town clerk, building inspector, and health department were examined and the payments to the State and the town treasurer were verified.
The surety bonds of the various town officials required to file them for the faithful performance of their duties were examined and found to be in proper form.
The records of departmental cash collections by the sealer of weights and measures, the school and library departments, and by all other depart- ments in which money was collected for the town, were examined and checked. The payments to the town treasurer were verified and the cash on hand in the several departments was proved by actual count.
In addition to the balance sheets referred to, there are appended to this report tables showing a reconciliation of the treasurer's and the collector's cash, summaries of the tax, assessment, tax title, departmental, electric light, and water accounts, together with tables showing the condition and trans- actions of the trust, investment, and retirement funds.
For the cooperation extended by the various town officials during the progress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted, HERMAN B. DINE
HBD:FC
Assistant Director of Accounts
Detailed tables are on file on the Town Clerk's Office.
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TOWN OF BRAINTREE Balance Sheet-August 19, 1944 GENERAL ACCOUNTS
ASSETS
Cash and Securities :
General
$745,261.40
Library Treasurer
4,121.43
Electric Light Guarantees-Special Deposit
4,183.97
$753,566.80
Accounts Receivable :
Taxes :
Levy of 1943:
Personal Property
13.97
Real Estate
14,511.64
Levy of 1944:
Poll
1,138.00
Personal Property
19,652 58
Real Estate
630,635.58
Motor Vehicle Excise Taxes:
Levy of 1944
7,338.55
Special Assessments:
Sewer :
Added to Taxes 1943
499.00
Added to Taxes 1944
10,610.42
Sewer House Connections:
Unapportioned
2,129.54
Added to Taxes 1943
136.12
Added to Taxes 1944
2,594.59
Commited Interest :
Levy of 1943
120.37
Levy of 1944
2,372.94
Tax Titles
$ 64,054.96
Tax Possessions
52,340.92
116,395.88
Departmental:
Health
$ 2,332.96
Temporary Aid
3,280.77
Aid to Dependent Children
6,151.22
Old Age Assistance
28,458.97
State Aid
360.00
Military Aid
205.00
World War II Allowances
1,077.41
41,866.33
Aid to Highways, Chapter 90 : $ 1,000.00
State
1,000.00
Electric Light
3,207.89
Water Rates and Services
19,403.93
Loans Authorized :
High School Addition
$240,000.00
Water
30,000.00
270,000.00
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18,462.98
County
2,000.00
665,951.77
Overlay Deficits : Levy of 1940 Levy of 1941 Levy of 1942
S.50 S.00
7.90
24.40
Estimated Receipts to be Collected
Water Receipts to be Collected
109,810.84 59,338.88
$2,067,368.25
LIABILITIES AND RESERVES
Temporary Loans :
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