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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