Town annual report of Chelmsford 1914, Part 4

Author:
Publication date: 1914
Publisher: Town of Chelmsford
Number of Pages: 200


USA > Massachusetts > Middlesex County > Chelmsford > Town annual report of Chelmsford 1914 > Part 4
USA > Massachusetts > Middlesex County > Chelmsford > Town annual report of Chelmsford 1914 > Part 4


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One small plot of ground at the Centre Village near Bridge Street has been rough graded, the greater part of the work being done by nearby residents, and will add to the attractiveness of the locality.


We have also made an effort to have other small plots similarly treated and have made rough plans of fifteen others in different sections of the Town.


Once these are graded the cost of keeping them in condi- tion will be small and we feel that the money required for their maintenance would be well invested.


Respectfully submitted,


FRED L. FLETCHER ARTHUR M. WARREN PATRICK S. WARD


83


Report of Town Treasurer


For the year ending December 31, 1914


Your Treasurer-charges hinself with cash received as follows :


Balance in treasury at last annual settle-


ment


$


525 03


Off State Treasurer:


Balance of 1913 Corporation Tax ... 75 08


Corporation Tax of 1914 (public ser- vice 353 36


Corporation Tax of 1914 (business) .


842 59


National Bank Tax


520 88


Military Aid


90 50


State Aid .


1,022 00


Support of sick pauper


104 00


Burial of Indigent Soldiers


100 00


Street Railway Tax


2,196 27


Aid to mothers of dependent children Moth Work 105 10


78 42


Tuition of State Children. 86 00


Tuition of Industrial 584 38


Clerk Lowell Police Court (fines) 360 90


Keeper Lowell Jail (fines) 50 00


84


Cemetery Commissioners as a trust fund the income of same to be used for the perpetual care of the Charles Adams and the Thomas Maud Isaac Adams burial lots in Forefathers Cemetery . .


Cemetery Commissioners as a trust fund the income of same to be used for the perpetual care of the Benjamin Spaulding burial lot in Hart Pond Cemetery


$ 500 00


100 00 .


Cemetery Commissioners for sale of lots Pine Ridge Cemetery 32 00


West Cemetery 65 00


City of Boston, reimbursement for aid to pauper


28 43


City of Lowell, reimbursement for aid to paupers 36 04


Town of Mattapoissett, reimbursement for aid to pauper 34 00


R. W. Emerson, executor of will of Rebecca Sargent for aid rendered .. J. S. Byam, for rent of town hall Centre P. S. Ward, for rent of town hall North. 59 00 James S. Byam, sale of junk at town hall Buck Emerson, for rent of town hall shed . 1 00


52 00


68 00


2 00


Curtis A. Aiken, fees for sealing weights and measures. 58 06


Town of Carlisle, fees for sealing weights and measures 3 00


Karl M. Perham, for rent of C. J. Holt place . 75 00


Willie Adams, for rent of C. J. Holt shed 1 00


George W. Day, for rent of C. J. Holt barn 5 00


85


F. W. Santamour, for sale of C. J. Holt hen house. $ 17 50


N. Y. N. H. & H. R. R., reimbursement for extinguishing fires set by engines in 1913. 118 83


N. Y. N. H. & H. R. R., reimbursement for extinguishing fires set by engines in 1914. 64 10


A. C. Perham, reimbursement for ex- tinguishing fires 5 75


Boston & Maine R. R. Co., reimburse- ment for extinguishing fires.


Selectmen, for slaughter house license fees 7 00


M. Robbins & Son, for drain pipe. 1 44


Highway Dept., for labor at West Ceme- tery 53 10


Chelmsford Water District, for relaying drain 38 21


Chelmsford Water District, for heating hall 14 00


Thomas Bruno, for repairs to highway on account of laying pipe. . 200 00


North Chelmsford Machine & Supply Co. error in bill 38


Charles A. Brown, redemption of pro- perty sold for taxes 75 98


Lowell Trust Co., redemption of pro- perty sold for taxes 60 03


Charles A. Clough, redemption of pro- perty sold for taxes


27 27


Bureau of Statistics, return of fee for note not registered 2 00


City Institution for Savings, interest on trust funds 244 50


Town of Dunstable, for tuition. 115 00


Town of Carlisle, for tuition . 87 50


86


B. E. Martin, for tuition. $ 27 00


B. E. Martin, for sale of books. 4 60


B. E. Martin, for sale of supplies 18 68


Waldo Hannaford as proceeds of farm .. 1,317 82 Cash borrowed in anticipation of revenue 78,000 00


Cash received an account of taxes as follows :


Tax of 1912. 11,292 21


Interest of 1912.


1,398 78


Moth tax of 1912 293 18


Tax of 1913. 18,011 75


Interest of 1913


754 47


Moth tax of 1913


284 49


Tax of 1914. 44,221 29


Interest of 1914.


237 91


Moth tax of 1914


424 29


Excise tax of Bay State St. Ry. Co.


1,756 71


Excise tax of Lowell & Fitchburg Street Ry. Co. 151 38


North Chelmsford Fire District tax :


Tax of 1911.


49 30


Interest of 1911


7 52


Tax of 1912.


352 78


Interest of 1912.


42 87


Tax of 1913.


147 40


Interest of 1913


7 63


Tax of 1914


1,708 52


Interest of 1914.


13 20


Chelmsford Water District tax :


Tax of 1914.


2,349 71


Interest of 1914.


3 15


170,228 77 -


87


And is credited as follows :


By cash paid State tax. 8,925 00


By cash paid interest on State tax .. 15 83


By cash paid repairs of State High- way. 526 59


By cash paid County tax.


4,894 48


By cash deposited in Merrimack River Savings Bank, Amos F. Adams Fund.


500 00


Benjamin Spaulding Fund. 100 00


A. C. Perham, for redemption of property sold for taxes. 74 98


H. H. Rogers, for redemption of property sold for taxes 26 27


Bureau of Statistics for registration of notes. 32 00


Treasurer of North Chelmsford Fire District :


Tax of 1911.


49 30


Interest of 1911 7 52


Tax of 1912.


352 78


Interest of 1912.


42 87


Tax of 1913.


147 40


Interest of 1913


7 63


Tax of 1914.


1,708 52


Interest of 1914.


13 20


Treasurer of Chelmsford Water District:


Tax of 1914.


2,349 71


Interest of 1914 3 15


By cash paid temporary loan in part .... 64,000 00 By cash paid interest on temporary loan. 2,052 46


88


By cash paid bills approved by School Committee . 28,850 44 By cash paid bills approved by Selectmen 50,398 26 By cash on hand 5,150 38


170,228 77


E. W. SWEETSER,


Treasurer.


December 31, 1914.


89


Appraisal Personal Property at Town Farm


December 31, 1914


7 cows.


$ 490 00


4 heifers 235 00


1 horse. . 150 00


1 platform scale


5 00


1 farm harness


10 00


1 light harness


8 00


1 collar-hames


3 00


Stable tools. 2 00


1 grain and chest


20 00


1 square wagon.


20 00


Pulleys, ropes, etc. 5 00


Manure. 75 00


6 hay forks


2 00


6 rakes. .


1 50


1 horse hay fork and grapples 25 00


Contents of shed


10 00


1 hay cutter


2 00


1 grain fan mill


4 00


11 tons hay ..


220 00


2 wheelbarrows


7 00


2 pigs .


30 00


1 pung


14 00


1 Democratic wagon. 12 00


90


1 sled .


$ 20 00


2 milk coolers 5 00


1 farm wagon 20 00


1 cart . . 50 00


1 platform wagon


15 00


2 mowing machines


10 00


1 hay rake.


12 00


1 hay tedder


10 00


1 sulky plow


20 00


2 drags. 10 00


1 weeder . 5 00


1 spring tooth harrow


5 00


2 harrows


5 00


1 wheel harrow


8 00


Neck yokes and whiffletrees


2 00


3 grind stones


5 00


5 stanchions.


2 00


7 ladders


15 00


3 plows.


15 00


2 cultivators


6 00


1 corn planter


10 00


Seed sower. .


4 00


60 fowl


42 00


Feed boiler


1 00


Hen feed


5 00


Stone hammer


1 00


Pruning hooks.


1 00


Paint and oil.


2 00


Saws and axes.


5 00


10 cords prepared wood 50 00


1 sprayer.


2 00


2 tons of coal.


16 00


Canned fruit.


15 00


90 bushel potatoes. 50 00


5 bushel beans 12 50


Pop corn.


3 00


Milk pails


1 00


Barrels and bushel boxes .


5 00


-


91


Flour


$ 15 00


Sugar 5 00


Butter


3 40


Lard


1 00


Food supplies


10 00


Household furniture, bedding, etc.


220 00


Total. $2,079 40


EMILE E. PAIGNON, PLINY C. BLISS,


Appraisers.


93


Highway Property Appraisal


1 two-horse cart $ 50 00


1 road roller


100 00


3 road scrapers 400 00


1 scoop scraper.


4 00


3 road levellers


35 00


1 plow (road)


20 00


3 two-horse sleds.


75 00


7 snow plows


100 00


2 pumps.


8 00


Lumber


75 00


13 sign boards.


15 00


24 new shovels.


28 00


12 old shovels.


9 00


4 snow shovels


1 80


2 grub hoes.


1 00


16 new picks


10 00


6 old picks.


2 00


4 iron bars


3 00


Sewer tools


2 00


5 street hoes


1 00


5 stone hammers 4 00


12 drills.


5 00


2 tamping bars. 2 00


1 paving rammer 1 00


2 ditch rammers 1 00


3 big chains 5 00


64 ft. sewer pipe 48 00


40 stone bounds


16 00


94


5 iron rakes.


$ 2 00


1 axe. . 50


1 drain pipe


1 50


1 lead rod


1 00


1 saw


50


Scraper castings


17 00


1 hand roller.


10 00


2 tires.


1 00


1 lot lanterns


1 00


1 ditch derrick and rope


35 00


1 grind stone


7 00


Canvas.


5 00


2 drags ..


7 00


Total 1,110 30


EMILE E. PAIGNON, PLINY C. BLISS,


Appraisers.


-


95


Appraisal Centre Fire Apparatus


1 combination, chemical and hand fire engine . $ 400 00


1 hose and protective wagon 150 00


1 hook and ladder wagon with ladders 150 00


10 chemical extinguishers 60 00


650 ft. old fire hose, 2 in 100 00


1 lot chemicals.


10 00


2 single harnesses


60 00


5 sets rubber suits


4 fire axes 20 00


2 00


4 crow bars


4 00


7 shovels 4 50


6 forks. 2 00


3 00


9 pails


15 cans 2 00


1 50-foot extension ladder 35 00


1 30-foot extension ladder 8 00


1 35-foot extension ladder 9 00


1 30-foot extension ladder 8 00


1 25-foot extension ladder 5 00


3 ropes and tackles. 4 00


7 pike hooks and poles 5 00


3 horse blankets 9 00


10 lanterns 3 00


Hose nozzles (old) 4 00


96


1 hose rack 4 00


$


1 lot brooms and sundries 5 00


1 hose rack drier 8 00


2 pails . 50


1 wagon jack 1 00


1 hydrant gate. 5 00


1 push wheel cart 5 00


1 cabinet 5 00


1500-ft. 212 in. fire hose (new) . 950 00


2 hand hose reels.


150 00


5 Boston play pipes


75 00


3 hydrant gates


35 00


1 Siamese connection


8 00


5 Callahan nozzles


70 00


1 reducing connection 1 50


2 doz. ladder straps


10 00


1 doz. belts


10 00


$2,400 50


EMILE E. PAIGNON PLINY C. BLISS


Appraisers.


97


North Fire Apparatus


1000-ft. 212 in. hose


$ 400 00


1 wagon. 150 00


1 hose reel


30 00


4 underwriter's chemicals 35 00


1 steel box and axe.


1 75


l'doz. Taber spanners.


1 50


150 ft. 34 in. rope.


3 75


2 nozzles.


35 00


1-40-foot extension ladder


35 00


Boiler and fixtures


225 00


$ 917 00


South Fire Apparatus


1 wagon


$ 100 00


19 pails


5 00


1 rope


4 00


5 ladders .


15 00


3 hooks


75


6 shovels.


4 00


1 axe and bar


1 00


1 horse blanket


3 00


2 lanterns


50


6 chemical extinguishers


42.00


$ 175 25


EMILE E. PAIGNON, PLINY C. BLISS,


Appraisers.


98


Westlands Fire Apparatus


1 hose reel equipment. $ 75 00


500 ft. 212 in. hose.


300 00


1 Boston play pipe 15 00


1 Callahan nozzle


15 00


6 chemicals


40 00


1 hydrant gate 9 00


$ 454 00


East Chelmsford Fire Apparatus


Wagon and chemicals


$ 200 00


$200 00


-


EMILE E. PAIGNON, PLINY C. BLISS,


Appraisers.


99


Property Appraisal of Moth Department


1 power sprayer and equipment $ 700 00


1 tool box . . 5 00


1 36-ft. extension ladder 5 00


1 40-ft. extension ladder 5 00


4 ladders 3 00


Poles, hooks, brushes, etc


5 00


6 pairs climbing irons.


5 00


3 hatchets


75


9 axes .


7 00


15 bush hooks


3 00


6 scythes and snaths


3 00


2 Johnson pumps 5 00


1 00


1 field glass


Lot of hose.


5 00


2 grind stones


3 00


2 Friend's spray pumps.


10 00


3 hand saws


1 50


1 grab


1 00


1 150 gal. tank


8 00


Gypsy moth burning outfit


5 00


25 lbs. twine 3 00


2500 1bs. arsenic lead 125 00


100


1 pair scrapers.


$ 2 50


1 harrow . . .


2 00


200 ft. 1/2 inch hose


25 00


1 pair Clyde cutters


1 00


10 pitch forks


1 50


4 scrapers . .


1 50


$ 942 75


Weights and Measures


Total value of equipment


$ 100 00


$ 100 00


EMILE E. PAIGNON PLINY C. BLISS


Appraisers.


101


Board of Health Report


I submit the following :


Several complaints have been made of the careless man- ner in which sewerage was being handled and I have en- deavored to have conditions improved.


As our Town gives promise of much growth it becomes more necessary to provide suitable ways in which to dispose of sewerage that we may not infringe upon the rights of our neighbor.


KARL M. PERHAM,


Chairman of the Board of Health.


Chelmsford, Mass., Jan. 9, 1915.


102


BOARD OF HEALTH, CHELMSFORD, MASS.


Gentlemen :- I beg to submit the following report for the year 1914, for Precincts 1 and 4:


.


Diphtheria. 5 cases


Scarlet fever. 4 66


Typhoid fever 2 66


Measles


9


Several cases of whooping cough.


Respectfully submitted,


ARTHUR G. SCOBORIA, M. D., Agt. B. of H., Precincts 1 and 4.


January 15, 1915.


To SELECTMEN OF TOWN OF CHELMSFORD,


Gentlemen :- As agent of the Board of Health for Pre- cincts 2 and 3 I have the following report to make :


Tuberculosis. 2


Typhoid fever 2 Scarlet fever. 1


Such a report as this speaks well for health of this section of the Town.


It is hoped that those who have cases of tuberculosis in their families or their neighborhood will report them to the Board of Health.


Respectfully,


F. E. VARNEY, M. D.


103


Assessors' Report


For the year ending December 31, 1914


Buildings exclusive of land ... . $2,295,770 00 Land exclusive of buildings. 966,940 00


Total valuation of real estate ... $3,262,710 00


Total valuation of personal estate 1,208,190 00


Total valuation of assessed estate $4,470,900 00


Rate of taxation $15.70 per $1000.00


Number of polls assessed


1,324


Assessed on polls only.


682


Residents assessed on property :


Individuals


1,105


All others.


20


1,125


Non-residents assessed on property :


Individuals .


356


All others.


21


377


Total number assessed


2,184


104


Number of horses assessed 486


66 cows assessed. 925


sheep assessed. 57


-


" neat cattle other than cows assessed. .


225


66


swine assessed


151


66


fowls assessed


14,534


66


" dwellings assessed . 1,133


66 " acres of land assessed 13,908


Appropriations for :


Schools.


$27,500 00


Support of Poor, receipts of Town Farm and


3,000 00


Highways ...


5,000 00


Street lighting 5,700 00


Officers and Committees 4,000 00


Miscellaneous expenses


2,500 00


Moth department 1,785 87


Repairs of public buildings 800 00


Care and improvement of cemeteries 800 00


Indigent soldiers and sailors 400.00


Cattle inspection . 100 00


Adams Library 1,000 00


North Chelmsford Library 700 00


Village Clock 25 00


Tree Warden 150 00


Sinking fund


200 00


Public parks.


250 00


Meat inspection. 500 00


Weights and measures.


100 00


Memorial Day


125 00


Lowell Industrial School.


1,500 00


Abatement of taxes 500 00


North Chelmsford Fire District (hydrant service) 1,500 00


Chelmsford Water District (hydrant service) 1,500 00


105


North Chelmsford High School (com- mercial department) $ 500 00


New School House plans. 300 00


Hose and equipment for Chelmsford Fire Dept . 1,500 00


Balance due County on account of Acton Road .


3,998 24


Lotting and surveying at West


Chelmsford Cemetery. 300 00


Water supply at West Chelmsford School


500 00


Grading at Princeton Street School.


150 00


Grading at Highland Avenue School


150 00


Land damages on account of Acton Road .. 315 00


Janitor service at Centre and North Fire houses . 100 00


Rev. Wilson Waters expense on


Town History .


66 25


Claim of Clorinda Parkhurst


800 00


$68,315 36


State tax .


$8,925 00


State Highway tax


526 59


County tax.


4,894 48


14,346 07


Loans and interest


$3,688 32


Overlayings .


1,081 38


4,769 70


$87,431 13


Estimated receipts


14,590 00


$72,841 13


106


Tax on 1,324 polls.


$2,648 00


Tax on property


70,193 13


72,841 13:


H. C. SWEETSER, JAMES P. DUNIGAN, FRED L. FLETCHER,


Assessors.


107


Report of Auditors


We have examined the accounts of the various Town officers for the year ending December 31, 1914, securing the following results:


We find that the Selectmen have approved 1103 bills, amounting to $50,398.26, all having been paid by the Treasurer.


We find that the School Committee have approved 785 bills, amounting to $ 28,850.44, all having been paid by the Treasurer.


We find the receipts and payments of the Town Clerk on account of the Dog Tax properly vouched for.


We find the receipts and payments of the Town Treasurer properly entered and vouched for, and a balance of $5,150.38 in his hands.


We find that the total amount of uncollected taxes with accumulated interest is $ 41,801.97, the details of which will appear later in the report.


We find a trust fund in the hands of the Insurance Fund Commissioners amounting to $1,620.88. -


108


We find the following Cemetery Trust Funds in the hands of the Town Treasurer :


Emerson Improvement Fund $ 62 71


Emerson fund and interest 280 63


Kimball fund and interest 115 49


Silver fund and interest 172 61


Day fund and interest.


104 10


Carleton fund and interest


198 60


Marshall fund and interest


106 48


Edwards interest. 68 60


Wood fund and interest


483 41


Shedd fund and interest


102 85


Coburn fund and interest


108 93


Wheeler fund and interest 122 38


E. G. Smith fund and interest 105 86


Jaquith fund and interest 204 36


Fletcher fund and interest


104 19


Shedd fund and interest


215 52


Bowers fund and interest


114 63


Whittemore fund and interest.


113 63


Asmus fund and interest 265 81


Haywood fund and interest


55 78


Huckins fund and interest 121 56


Isaac Wood fund and interest. 103 88


Pease fund and interest. 121 56


Geo. H. Smith fund and interest.


121 56


Adams fund and interest


257 00


Hobbs fund and interest


113 41


Perry fund and interest


109 53


Perham fund and interest


104 90


Sweetser fund and interest 105 02


Parker fund and interest. . 105 32


Richardson fund and interest 106 46


Jos. W. Smith fund and interest 105 28


H. and S. Parkhurst fund and interest .. 104 88


Burt Emerson fund and interest 104 78


A. W. Parkhurst fund and interest 111 13


109


J. and E. Longley fund and interest . . $ 106 77 Jas. Brown and M. Quist fund and inter- est. 219 20


Susan E. Brown fund and interest. 105 48


Hodges and Green fund and interest. . . .


105 49


J. C. Butterfield fund and interest


106 92


Ebert and Weaver fund and interest .


207 28


Kittredge fund and interest.


53 70


Emily E. Reed fund and interest


52 36


Wilbur A. Cheney fund and interest


104 58


M. F. Hutchins fund and interest 100 00


I. Blaisdell fund and interest 100 00


R. N. Kendall fund and interest 101 04


B. Fletcher fund and interest 100 00


G O. Byam fund and interest. 100 00


John Byam fund and interest


ยท 100 00


J. M. Fletcher fund and interest


101 00


William H. Clark fund and interest 101 88


Henry P. Davis fund and interest


104 54


Marshall Pratt fund and interest 107 66


Joseph Reed fund and interest .


104 42


Isaac and T M. Adams fund and inter- est 85 44


John Marinel, Sr., fund and interest. 111 50


Emily L. Furlong fund and interest


100 70


John H. Whidden fund and interest.


101 51


Perley P. Perham fund and interest


104 28


Samuel M. Hutchins fund and interest .. 109 56


Angelina Parker fund and interest


106 31


Samuel Andrews fund and interest 105 69


Webster fund and interest 105 88


Davidson and Ripley fund and interest . 221 48


Hamblett fund and interest 108 94


Stevens fund and interest 106 34


Hazen fund and interest . 103 26


John H. Clark fund and interest 327 96


Willie Adams fund and interest. 107 18


110


Samuel L. Dutton fund and interest 104 10


Wm. H. Brown fund and interest 72 77


F. B. and E. F. Parker fund and interest 102 08


Winship fund and interest 100 02


Benj. Spaulding fund 100 00


Amos F. Adams fund 500 00


-$ 9,970 16


We find Assets :


Cash in treasury . .


$ 5,150 38


Tax of 1910 uncollected 165 00


Interest accrued on same


23 10


Tax of 1911 uncollected


222 62


Interest accrued on same


17 77


Tax of 1912 uncollected


168 98


Interest on same


22 81


Tax 1913


9,451 86


Interest


708 88


Moth tax 1913


210 97


Tax 1914


30,831 30


Interest


462 46


Moth tax


322 36


-$47,758 49


Due from State :


Corporation Tax


$7,296 95


State Aid to Jan. 1, 1915.


736 00


State Aid for Jan. - Feb., 1915


80 00


Account Tuition Industrial School.


782 94


.


8,895 89


56,654 38


11,725 62


$68,380 00


111


We find liabilities :


Centre School House Lot


$4,000 90


Note, South Chelmsford School house loan .


1,950 00


Notes, temporary loan


51,000 00


Notes, North Chelmsford School house loan . 10,500 00


Interest on above notes


430 00


Unpaid bills, estimated.


100 00


Tax abatement, estimated


400 00


$68,380 00


PRESTON L. PIGGOTT, WINTHROP A. PARKHURST, HARLAN E. KNOWLTON,


January 14, 1915.


Auditors.


112


Report of Inspector of Meats and Provisions


GENTLEMEN OF THE BOARD OF HEALTH :


I herewith submit my report as Inspector of Meats and Provisions to Jan. 1, 1915. The following meat producing animals have been slaughtered throughout the Town by the licensed butchers and farmers and inspected according to the rules and regulations of the State Dept. of Health :


Inspected


Condemned


Cows.


384


14


Calves


546


16


Hogs.


549


4


Sheep


10


2


I have also condemned about 1000 pounds of meat in small pieces for various reasons and have made regular reports to the State authorities as required.


Persons may slaughter their own animals upon their own premises without a license, but said animals must be inspected at the time of slaughter if they are to be used as human food.


A. C. PERHAM,


Inspector.


113


Report of the Forest Warden


GENTLEMEN OF THE BOARD OF SELECTMEN :


During the past season the Forest Warden and Deputy Forest Wardens have extinguished 110 forest and grass fires, the greater portion of which were reported to us by the State Forest Fire Observer on Robins Hill. Fifty-nine of these fires were caused by locomotive sparks, 47 from various causes such as careless smoking, hunters, boys, etc., and the other 5 were auto and chimney fires at which the Deputy Wardens have rendered valuable assistance. With few exceptions the forest fires have been confined to very small areas, although in some cases such as bog fires, constant watch has been necessary to prevent them breaking out anew. It has cost $312. 16 to extinguish the forest fires and the Town has received $194.18 from parties responsible for fires, thus leaving a net expense to the Town of $117.98. Over 300 permits to set fires in the open air have been issued during the past season.


Your attention is called to the new forest taxation law, its purpose being to increase the area of woodlands and prolong the life of trees. This act does not exempt timber- land from paying its fair proportion of taxes but defers these taxes until the timber is cut at which time these accumulated taxes are taken in the form of a percentage of the stumpage value. This law is optional with the owner. If he desires its benefits he must apply to have his land registered by the Town Clerk. Registered land is not subject to ordinary taxa-


114


tion but is subject to three new taxes which do not amount to as much as the old tax. They are called the Forest Land Tax, Forest Commutation Tax, and Forest Product Tax. A11 registered land must pay the Forest Land Tax which is usually not assessed over eight or ten dollars an acre. The Commutation Tax is paid only on lots having wood large enough to cut when registered. The Forest Product Tax is paid when the wood or timher is cut and is a percentage of the stumpage value, from one to six per cent depending upon different conditions, such as length of time registered, etc.


There is also a new law Chapter 101, Acts of 1914, relative to disposal of slash or brush, following wood or lumber operations, a complete copy of which is printed below.


A. C. PERHAM,


Forest Warden.


Law relating to Disposal of Slash or Brush following Wood or Lumber Operations.


1914, 101, Sect. 1. Every owner, tenant or occupant ,of land, and every owner of stumpage, who cuts or permits the cutting of wood or timber on woodland owned or occupied by him or on which he has acquired stumpage by purchase or otherwise, and which borders upon the woodland of another or upon a highway or railroad location, shall clear the land of the slash and brush wood then and there resulting from such cutting for such distance, not exceeding forty feet, from the woodland of such other person, highway or railroad location as the local forest warden shall determine, and within such time and in such manner as he shall determine.


Sect. 2. Any person who cuts or causes to be cut trees or brushes or undergrowth within the limits of any highway or public road shall dispose of the slash and brush wood then


115


and there resulting from such cutting within such time and in such manner as the forest warden of the city or town wherein such cutting is done shall determine.


Sect. 3. Whoever neglects to comply with the directions of the forest warden with regard to the disposal of slash and brush, as provided in sections one and two of this act may be punished by a fine of not less than five dollars nor more than fifty dollars.


Sect. 4. This act shall take effect on the first day of January in the year nineteen hundred and fifteen.


rroperty of Town Jt Chelmsford in charge of Forest Warden


47 chemical extinguishers. $ 325 00


54 boxes of charges for above. 21 60


30 shovels 22 50


25 Johnson pumps 50 00


62 cans 25 00


16 badges. 8 00


Miscellaneous 12 00


Total.


. $ 483 10


116


Report of the Cemetery Commissioners


The Cemetery Commissioners present their annual report:


J. Roland Parkhurst has had charge of Fore Fathers and Pine Ridge Cemeteries, and as in previous years, has proved a trusty and ever faithful worker. The regular work has been done, and the aim has been to keep the appearance of the cemeteries as neat and as attractive as possible. On the West side the "dump" has been filled in and is now graded to the wall at Francis Day's line. Also near the hearse house the re- taining wall near Mr. Haley's has been covered, and is ready to grade and seed, making a grassy bank in place of the former briar covered wall. Work has been done in the old section, and the graves of 37 soldiers of the Revolution are marked with a standard.


In Pine Ridge Cemetery the paths and most of the avenues have been cleared. Another section of lots has been opened, two new ones having been sold.


A. F. Whidden has charge of the West Cemetery and has kept it in as good condition as was possible with the limited means of appropriation. The new addition will need a fence around it, and much is needed to be done to get the lawn into grass.




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