USA > Massachusetts > Middlesex County > Chelmsford > Town annual report of Chelmsford 1921 > Part 4
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Classification Book. This book consists of loose leaf forms with printed headings covering the chief sources from which revenue is received and the objects for which money is expended. with blank spaces which allow for additional headings to cover important items that may seem desirable. These sheets are arranged in functional order and placed in a binder provided for the purpose, thus forming the principal source of detailed information regarding the receipts and disbursements of the town. They are arranged in a classified form that is generally accepted and adopted by accountants and students of municipal affairs. Provision is made for the recording of the date of the receipt. from whom received, and the source.
On the payment side will be shown the date of the bill, to whom paid. and the purpose or object of payment.
From this book definite information can readily be obtained of every cash transaction of the town ; but its chief object is to furnish classification in a scientific manner, regardless of the method of making appropriations.
This book is also designed to bring the costs of each particular function or service together, so that by knowing the costs and intelligently com- paring these with the service given, the taxpayer may judge of the efficiency or inefficiency of the administrative officers.
Cash Book (for Treasurer). This is a bound book especially designed for the recording of all of the cash receipts and disbursements of the treasury department in one book and is arranged so as to provide separate columns for the recording of the transactions of the general. water, and sale of cemetery lots accounts.
Schedule of Bills Payable. On these sheets each department should list all bills approved for payment, and should forward the same, accompanied by the original bills, to the town accountant. From these the treasury warrants are prepared.
Treasury Warrants. These are for listing the bills of the several departments. Warrants are submitted to the selectmen. together with the bills, for their approval, the bills first having been checked by the ac- countant and compared with the several appropriation accounts to which they are chargeable. The selectmen having signed the warrant. it is passed to the treasurer as his authority for payment.
I'nder the statute. the selectmen are required to approve all bills before they are paid by the treasurer; by using the treasury warrant. they can give greater attention to the bills and appropriation accounts without consuming any additional time.
Schedule of Departmental Payments to Treasurer. This form is for use of departments, except those for which special forms are prepared. for reporting payments to the treasurer.
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Schedule of Treasurer's Receipts. The treasurer will use these forms in reporting the cash receipts to the town accountant. They form the basis of the debit entries in the accountant's cash book, and together with the schedules of payments to the treasurer, serve as an automatic check on the cash account, furnishing the accountant with the necessary information for keeping his accounts up to date at all times, and also enabling statements to be drawn off showing actual cash transactions. By the use of printed forms for the reporting of all items involving cash, but little time is required for reporting the same.
Schedule of Tax Abatements Allowed. This form is for the use of the assessors in reporting abatements to the accountant, so that he may credit the collector with these items in addition to his cash payments to the treasurer. On the accountant's book the collector is charged with the commitment and credited with the collections paid the treasurer; if to the collections are added abatements allowed, the accountant's ledger will show, in his collector's account, the exact amount of outstanding taxes. Voucher Folder. This form is for the use of the town accountant and is designed for the purpose of securing uniformity in the filing of bills.
General Department Pay Rolls. These are to be used by all depart- ments, except the school department, in making up their weekly or monthly pay rolls, and are designed for the purpose of securing uniformity in the pay rolls of all departments.
School Department Pay Rolls. These are especially designed for the use of the school department, provision being made for showing the gross amount of salary due each teacher or employee, the amount of deduction on account of the retirement fund, the net amount received by each person and the total amount to be sent to the treasurer of the retirement fund.
Monthly Statements. These forms are used by the town accountant in notifying each department of the warrants drawn against its appropriation and the balance subject to draft.
Revenue. Upon receipt of notice from the town clerk of appro- priations voted by the town, to be raised by taxation, a journal entry should be made debiting revenue and crediting the proper appropriation accounts. When the tax warrant is delivered to the collector, this account should be credited and taxes debited.
At the close of the year, journal entries should be made debiting all unexpended appropriation accounts (the object for which the appropriation was made having been completed) and crediting revenue. The estimated receipt account should also be closed out into the revenue account at the close of the year. and the revenue account closed into the excess and deficiency account.
Estimated Receipts. The amount of estimated receipts deducted by the assessors in determining the amount to be raised by taxation should be debited to the estimated receipt account and the revenue account credited ; as cash is received, estimated receipts should be credited and cash debited.
Taxes. Upon the delivery of the assessors' warrant for the collection of taxes, a journal entry should be made debiting taxes with the total amount of the commitment and crediting revenue, state tax, county tax, state highway tax, and overlay with the several amounts appearing in the warrant.
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As money is paid into the town treasury, cash should be debited and the tax account credited. When abatements are granted by the assessors, a journal entry should be made crediting taxes and debiting overlay.
Commonwealth of Massachusetts, State Aid. This account represents the amount due from the Commonwealth for State aid disbursed during the previous year. Upon receipt of money from the State, cash should be debited and State Aid credited. At the close of the year, a journal entry should be made debiting State Aid due from the Commonwealth and crediting the Departmental Revenue with the amount of State Aid dis- bursed during the year.
Poor Department Accounts Receivable. When bills are sent to the State. cities and towns, or individuals for aid rendered paupers not having a settlement in the town, a journal entry should be made debiting the poor department accounts receivable and crediting departmental revenue with the amount of the charge; as cash is received, the accounts receivable account should be credited and cash debited.
The same procedure should be followed in the case of accounts re- ceivable of all departments rendering bills for amounts due the town.
Overlay. Whenever abatements are granted by the assessors, a journal entry should be made debiting overlay and crediting taxes for the amount of the abatements. Any balance in the overlay account in excess of the amount of the warrant remaining to be collected or abated should, by journal entry, be transferred to the overlay reserve fund.
Overlay Reserve Fund. (Overlay Surplus) -- This account represents the surplus or difference between the overlay and the abatements granted by the assessors, and should be reserved for extraordinary or unforeseen expenses. as required by Section 25, Chapter 59 of the General Laws.
Revenue Loans. Whenever loans are issued in anticipation of revenue, the cash account should be debited and the revenue loan account credited ; when the loan is paid, a warrant should be drawn, revenue loan account debited, and cash credited.
Departmental Revenue (not available until collected). This account represents revenue of the several departments on account of charges for services rendered or materials furnished. At the end of each month the amount of cash received on account of departmental charges should be credited by journal entry to the estimated Receipts accounts and depart- mental revenue should be debited.
Vet Bonded Debt. When debt is incurred by the issue of bonds or notes (for other than temporary revenue loans) a journal entry should be made debiting net bonded debt and crediting the specific loan account. When the bonds are paid, the specific loan account should be debited and net bonded debt credited.
Trust Funds. When money is received the income of which is to be used for some specific purpose, cash should be debited and the special fund account credited. A warrant should be drawn authorizing the treasurer to deposit the amount in the savings bank, cash should be credited, and trust funds (cash and securities) debited.
As income is withdrawn from the bank, cash should be debited and the specific purpose for which the fund was created (such as library, cemetery. etc. ) credited. At the end of the year, the income in excess of the
52
withdrawals should be entered on the books by debiting trust funds (cash and securities), and crediting the specific fund account.
While engaged in making the audit and installing the system of accounts, I received the hearty co-operation of the department officials, and I wish, on behalf of my assistants and myself, to express my appre- ciation for the courtesies received and the assistance rendered.
Respectfully submitted, EDW. H. FENTON
Chief Examiner.
RECONCILIATION OF TREASURER'S CASH
Cash balance, January 1, 1921. $ 29,352.26
Receipts, January 1 to May 16, 1921 (Treasurer)
59,141.70
Receipts, May 1 to May 16, 1921 (Taxes) . 710.56
Receipts, January 1 to May 16, 1921 (Fire and Water District . 277.11
$ 89,481.63
Payments, January 1 to May 16, 1921
$ 77,594.98
Cash balance, May 16, 1921. 11,886.65
$ 89,481.63
Cash on hand, May 16. 1921 :
Bills
$113.00
Coin
.53
Checks
71.60
$ 185.13
Bank balance, May 16, 1921, per bank statement
13,237.09
Outstanding checks, May 16, 1921, per list .... $ 1,525.72
Interest on bank deposits added to treasurer's accounts after May 16, 1921. 9.85
Cash balance, May 16, 1921.
11,886.65
$ 13,422.22
TAXES-1917
Outstanding, January 1, 1919.
$
8,921.23
Payments to treasurer.
$ 8,628.38
Abatements
291.39
Outstanding, December 31, 1920.
1.46
$ 8,921.23
TAXES-1918
Outstanding, January 1, 1919.
$ 32,762.76
Payments to treasurer :
1919
$22,598.67
1920
9,770.12
$ 32,368.79
Abatements, 1920
365.61
Outstanding. December 31, 1920
28.36
$ 32,762.76
$ 13,422.22
.
.
53
EXCISE TAX-1917 Outstanding. January 1, 1919. $ 1,953.89
Payments to treasurer $ 1,953.89
EXCISE TAX-1918
Outstanding. January 1, 1919.
$ 2.085.99
Payments to treasurer
$ 2,085.99
TAXES -- 1919
Commitment
$116,849.83
Additional commitment
43.30
Excise tax
1,180.36
Detailed list in excess of warrant
200.20
Moth credited as taxes in error. 3.38
Overpayment
.03
$118,277.10
Payments to treasurer :
1919
$92,912.89
1920
16,444.95
$109,357.84
Abatements. 1920
69.59
Taxes credited as moth in error ..
5.00
Outstanding. December 31, 1920.
8,844.67
$118,277.10
Outstanding, January 1, 1921.
$ 8.844.67
Unlocated difference
1.00
$ 8,845.67
Payments to treasurer, 1921.
$ 941.89
Abatements. 1921
15.55
Outstanding, May 16, 1921, per list.
7,793.84
Cash on hand, May 16, 1921.
94.39
$ 8,845.67
TAXES-1920
Commitments
$159,285.50
Additional commitment
36.60
Moth credited as taxes in error.
6.16
Overpayments
2.98
$159,331.24
Payments to treasurer, 1920
$122,103.18
Abatements. 1920
147.47
Taxes credited as moth in error.
10.00
Warrant in excess of detailed list
54.67
Outstanding. December 31, 1920
37.015.92
$159,331.24
54
Outstanding, January 1, 1921.
$ 37,015.92
Unlocated difference 4,39
$ 37,020.31
Payments to treasurer, 1921.
$
9,151.11
Abatements
188.99
Outstanding, May 16, 1921, per list.
26.894.63
('ash on hand :
Collections, May 1 to May 16, 1921 $585.58
Error in footing cash book, page 29 200.00
785.58
$ 37,020.31
MOTH ASSESSMENTS-1917 Outstanding, January 1, 1919.
195.88
Payments to treasurer, 1919. $ 189.73
6.15
$ 195.88
MOTH ASSESSMENTS-1918
Outstanding, January 1, 1919.
435.43
Payments to treasurer :
1919
$288.40
1920
139.57 $ 427.97
Abatements, 1920
3.20
Outstanding, December 31. 1920.
4.26
435.43
MOTH ASSESSMENTS-1919
Commitment
1,463.93 $
Payments to treasurer :
1919
$887.34
1920
191.88 $ 1,079.22
Abatements, 1920
3.75
Warrant in excess of detailed list.
172.11
Outstanding, December 31, 1920
208.85
1,463.93
Outstanding, January 1, 1921.
208.85
Payments to treasurer, January 1 to May 16, 1921 $ 18.30
Outstanding, May 16, 1921, per list.
190.55
$ 208.85
MOTH ASSESSMENTS-1920
Commitment
$ 1,557.74
Detailed list in excess of warrant.
.30
Taxes credited as moth in error.
10.00
1,568.04
Outstanding, December 31, 1920.
55
Payments to treasurer, 1920. $ 993.33
Moth credited as taxes in error
6.16
Outstanding, December 31, 1920 568.55
1,568.04
Outstanding, January 1, 1921
.
568.55
Payments to treasurer, January 1 to May 16, 1921 $ 92.85
Outstanding, May 16, 1921, per list. 474.14
Cash on hand, May 16, 1921. 1.56
568.55
NORTH CHELMSFORD FIRE DISTRICT-TAXES, 1917
Outstanding. January 1, 1919.
86.25
Payments to treasurer of district. 85.17
Abatements
1.08
S6.25
NORTH CHELMSFORD FIRE DISTRICT-TAXES, 1918
Outstanding, January 1, 1919.
728.63
Payments to treasurer of district. 725,61
Abatements
3.02
728.63
NORTH CHELMSFORD FIRE DISTRICT-TAXES. 1919
Commitment
$ 2,708.60
Payments to treasurer of distrist $ 2,619.78
Outstanding, June 1, 1921, per list 86.34
Cash on hand, June 1, 1921. .2.48
$
2,708.60
NORTHI CHELMSFORD FIRE DISTRICT- TAXES, 1920
Commitment
2,641.37
Payments to treasurer of district. $ 2,278.80
Outstanding, June 1, 1921, per list. 362.57 $ 2,641.37
CHELMSFORD WATER DISTRICT-TAXES, 1917
Outstanding, January 1, 1919. 347.85
Payments to treasurer of district $ 344.51
Abatements
3.34
347.85
CHELMSFORD WATER DISTRICT -. TAXES, 1918
Outstanding, January 1, 1919. $ 585.58
Payments to treasurer of district. $ 578.79
Abatements
6.79
$ 585.58
56
CHELMSFORD WATER DISTRICT-TAXES, 1919
Commitment
$ 2,556.37
Detailed list in excess of warrant.
1.22
$
2,557.59
Payments to treasurer of district. $ 2,286.43
Outstanding, June 1, 1921, per list.
200.11
Cash on hand. June 1, 1921.
71.05
2,557.59
CHELMSFORD WATER DISTRICT-TAXES, 1920
Commitment
3.623.41
Additional commitment
11.00
Detailed list in excess of warrant
2.00
3,636.41
Payments to treasurer of district.
$ 2,858.98
Outstanding, June 1. 1921, per list.
777.43
3.636.41
JOSEPH WARREN LIBRARY FUND
Savings Bank
Deposits
Total
On hand, January 1. 1919.
$1,114.46
$1.114.46
On hand, December 31, 1920.
$1,227.14 $1,227.14
Receipts
Payments
Income received. $112.68
Deposited in savings
bank $112.68
Total
$112.68
Total
$112.68
ADAMS EMERSON LIBRARY FUND
Savings Bank
Deposits
Total
On hand, January 1. 1919.
$152.97
$152.97
On hand, December 31, 1920.
$168.39
$168.39
Receipts
Payments
Income received $15.42
Deposited in savings
bank
$15.42
Total
$15.42
Income received
15.42
SELINA G. RICHARDSON FUND
Savings Bank
Deposits Total
On hand. January 1, 1919.
$224.62
$224.62
On hand. December 31. 1920.
$247.30
$247.30
57
Receipts
Income received. $22.68
Deposited in savings
bank
$22.68
Total
$22.68
Total
$22.68
CEMETERY PERPETUAL CARE FUNDS
Savings Bank
Deposits
Total
On hand. January 1, 1919 ..
$12,504.56 $12,504.56
On hand, December 31, 1920. *
$15,657.81 $15,657.81
Receipts
Payments
Withdrawn from
Deposited in savings
banks $ 659.47
bank
$3.812.72
Income received. . . 1,737.72
Expended
659.47
Bequests
2,075.00
Total
$4.472.19
Total
$4,472.19
GENERAL CEMETERY FUND
Emerson Improvement Fund
Savings Bank
Deposits
Total
On hand, January 1, 1919 ..
$70.55
$70.55
On hand, December 31, 1920.
$80.98
$80.98
Receipts
Payments
Income received $10.43
Deposited
in
savings
bank
$10.43
Total $10.43
Total
$10.43
Payments
58
Report of Town Treasurer
Cash on hand Dec. 31, 1920.
$ 29,352.26
Receipts for year ending Dec. 31, 1921
386,413.67
$415,765.93
Payments on warrants drawn by Town Accountant for year ending Dec. 31, 1921 $392,683.59
Cash on hand Dec. 31, 1921 23,082.34
$415,765.93
E. W. SWEETSER, Treasurer.
December 31, 1921.
TAX COLLECTOR'S REPORT
Tax of 1919-
Tax on list of 1919 uncollected Dec. 31, 1920. $ 8,602.76
241.91
Additional tax
$ 8,844.67
Less abatements
338.39
$ 8,506.28
Interest on list of 1919 uncollected Dec. 31, 1920
645.20
Interest accrued since Dec. 31, 1920
318.13
Moth tax of 1919 uncollected Dec. 31, 1921. $ 383.09
Less error on commitment list. 174.24
208.85
Overpaid
4.93
$ 9,683.39
Entered on Treasurer's book as tax
$ 8,284.32
Entered on Treasurer's book as interest
936.69
Entered on Treasurer's book as Moth Tax
213.78
Uncollected tax to new account
221.96
Uncollected interest to new account
26.64
$ 9,683.39
The above uncollected tax and interest has been paid since closing the books.
59
Tax of 1920-
Tax on list of 1920 uncollected Dec. 31, 1920.
Less error in commitment list $ 76.21 181.66
257.87
Less abatements
$ 36,813.84
Uncollected Moth Tax uncollected Dec. 31, 1920
$564.41
Additional tax
4.14
568.55
Uncollected interest Dec. 31, 1920
556.07
Interest accrued since Dec. 31, 1920
1,508.80
$ 39,447.26
Entered on Treasurer's book as tax
$ 17,116.89
Entered on Treasurer's book as interest
587.60
Entered on Treasurer's book as Moth Tax
195.61
Uncollected tax to new account
19,696.95
Uncollected interest to new account
1,477.27
Uncollected Moth Tax to new account
372.94
$ 39,447.26
Tax of 1921-
Tax on list of 1921
$188,943.78
Additional tax
359.52
$189,303.30
Less abatements
366.49
$188,936.81
Moth Tax
620.77
Interest collected since Oct. 1, 1921
162.90
Interest accrued since Oct. 1, 1921
679.81
$190,400.29
Entered on Treasurer's book as tax
$143,615.51
Entered on Treasurer's book as interest
162.90
Entered on Treasurer's book as Moth Tax
298.61
Uncollected tax to new account
45,321.30
Uncollected interest to new account
679.81
Uncollected Moth Tax to new account
322.16
$190,400.29
$ 37,071.71
60
TAX COLLECTOR'S REPORT FOR NORTH CHELMSFORD FIRE DISTRICT
Tax of 1919-
Tax on list of 1919 uncollected Dec. 31. 1920.
$ 138.01
Additional tax
1.85
$ 139.86
Less abatements
2.54
$ 137.32
Uncollected interest Dec. 31. 1920
10.35
Interest accrued since Dec. 31. 1920
2.21
$ 149.88
Paid Treasurer of North Chelmsford Fire District as tax ....
$ 137.32
Paid Treasurer of North Chelmsford Fire District as interest. 12.56
$ 149.88
Tax of 1920- ·
Tax on list of 1920 uncollected Dec. 31. 1920.
$ 468.89
Interest on list of 1920 uncollected Dec. 31. 1920.
7.03
Interest accrued since Dec. 31. 1920
21.3S
$ 497.30
Paid Treasurer of North Chelmsford Fire District as tax ....
$ 110.91
Paid Treasurer of North Chelmsford Fire District as interest.
6.07
Uncollected tax to new account
297.98
Uncollected interest to new account
22.34
$ 497.30
Tax of 1921-
Tax on list of 1921
$2,207.70
Additional tax
9.63
$2.217.33
Less abatements
1.19
$2.216.14
Interest collected since Oct. 1, 1921
.76
Interest accrued since Oct. 1, 1921
5.24
$2.222.14
Paid Treasurer of North Chelmsford Fire District as tax ....
$1.866.68
Paid Treasurer of North Chelmsford Fire District as interest. .76
349.46
L'ncollected interest to new account
5.24
L'ncollected tax to new account
$2.222.14
61
TAX COLLECTOR'S REPORT OF CHELMSFORD WATER DISTRICT
Tax of 1919-
Tax on list of 1919 uncollected Dec. 31, 1920.
$ 269.94
Additional tax
1.24
Less abatements
.96
$ 270.22
Interest uncollected Dec. 31, 1920
20.24
Interest accrued since Dec. 31, 1920
5.73
$ 296.19
Cash paid Treasurer Chelmsford Water District as tax.
$ 270.22
Cash paid Treasurer Chelmsford Water District as interest ... 25.97
$ 296.19
Tax of 1920-
Tax on list of 1920 uncollected Dec. 31, 1920.
$1,069.85
Additional tax
2.05
$1,071.90
Less abatements
11.96
$1,059.94
Interest on list of 1920 uncollected Dec. 31, 1920.
16.04
Interest accrued since Dec. 31, 1920
41.05
$1,117.03
Cash paid Treasurer Chelmsford Water District as tax ....
$ 560.27
Cash paid Treasurer Chelmsford Water District as interest ...
19.62
Uncollected tax to new account
499.67
Uncollected interest to new account
37.47
$1,117.03.
Tax of 1921-
Tax on list of 1921
$4,306.47
Interest collected since Oct. 1, 1921
3.00
Interest accrued since Oct. 1, 1921
20.94
$4,330.41
Cash paid Treasurer Chelmsford Water District as tax
$2,910.13
Cash paid Treasurer Chelmsford Water District as interest ...
3.00
Uncollected tax to new account
1,396.34
Uncollected interest to new account
20.94
$ 271.18
$4,330.41
62
Report of Assessors
For the year ending December 31. 1921.
Value of buildings
$3.337.025.00
Value of land
1.574.970.00
Total value of real estate.
$4.911,995.00
Total value of personal estate
Total value of assessed estate
$6,551.220.00
Rate of taxation $27.70 per $1,000.00.
Number of polls assessed
1,495
Assessed on polls only
514
Residents assessed on property-
Individuals
1,480
All others
19
1.499
Non-residents assessed on property-
Individuals
331
All others
20
351
Total number assessed 2,364
Number of horses assessed
380
Number of cows assessed
899
Number of sheep assessed
9
Number of neat cattle other than cows assessed.
143
Number of swine assessed
168
Number of fowl assessed
9,535
Number of dwellings assessed
1.262
Number of acres of land assessed.
13.682
Appropriations voted at the Annual Town Meeting, February 14. 1921, and Special Meeting, May 27, 1921. (See Town Clerk's Report for items. )
$174.031.19
State tax $ 15,960.00
5,305.19
State street railway tax
234.89
State gypsy moth tax
3,760.09
State audit
280.49
1,495 polls at $3.00 each
4,485.00
State army and navy tax
752.40
$ 30,778.06
State highway tax
1,639,225.00
63
County tax
8,509.02
County hospital tax
610.15
9.119.17
Loans and interest
20.609.49
Overdrawn accounts. 1920
3.455.71
Overlayings
5.950.16
.
$243,943.78
Estimated receipts
55.000.00
Total amount to be raised
$168.943.78
Tax on 1.495 polls at $5.00 each
İŞ 7,475.00
Tax on property
181.468.78
$188.943.78
HERBERT C. SWEETSER. FRED L. FLETCHER, WM. J. QUIGLEY,
Assessors
REPORT OF BOARD OF FIRE ENGINEERS
To the Selectmen of Chelmsford. Mass. :
In the month of June, 1921, your Board of Selectmen. acting under the authority granted you by the statutes of the Commonwealth. appointed this your first Board of Fire Engineers. consisting of three members.
This Board of Engineers, after taking their oath of office, organized by appointing Arnold C. Perham as chief of the department, Loren J. Ellinwood as first assistant engineer and John E. Hogan as second assistant engineer. John E. Hogan was appointed as clerk of the board.
This Board of Fire Engineers is the administrative authority of the fire department. and has general supervision and expenditure of the appropriations made for the fire department.
At the time it came into authority. there was no general system of fire department organization in effect in town.
We have formulated and put in practice a plan as the foundation for the present and future orderly and efficient conduct of the department.
We have divided the town area into five districts. with one piece of motorized equipment located in each district.
This arrangement provides each district with equipment and an organized and trained force to suppress a fire in its incipiency, or to check a fire until additional aid can arrive from other districts. each or all of which is always subject to call if needed by any district threatened by fire.
64
The motorized equipment furnished by the town was recommended by an Investigating Committee, appointed by vote of the regular town meeting in February, 1921, and bought for the town by a Purchasing Com- mittee, appointed by the vote of the town at a special town meeting held in May, 1921.
District No. 1 comprises territory known as Precinct No. 1, and is equipped with a double tank combination chemical and hose car motorized.
District No. 2 comprises territory known as Precinct No. 2, and is equipped with a triple combination (pump, hose, chemical) car motorized.
District No. 3 comprises territory known as Precinct No. 3 and slight changes, and is equipped with a double tank chemical car motorized.
District No. 4 comprises territory known as Precinct No. 4, and is equipped with a double tank chemical car motorized.
District No. 5 comprises all the territory of Chelmsford bounded as follows: Beginning at an iron pin set in rock at top of Robin Hill, thence in a straight line to Chelmsford-Westford road stone at Chamberlin's Corner Road, near Ward's Corner, thence along Chelmsford-Westford town line to Carlisle line, thence along Carlisle line to Chelmsford-Carlisle road stone on Carlisle Road, thence in a straight line to point of beginning. This district is equipped with a double tank chemical car motorized.
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