USA > Massachusetts > Middlesex County > Chelmsford > Town annual report of Chelmsford 1942 > Part 8
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I sincerely hope that the Citizens of the Town will take favorable action on this article, at the annual meeting next March.
Respectfully submitted H. M. Sturtevant, Forest Warden
REPORT OF PLANNING BOARD
Monthly meetings of the Board have been held during the year except in July and August.
No applications have been received for land sub-divisions this year due pro- bably to war conditions.
We have held consultations with town officials for discussions of matters pertaining to the welfare of the town.
An instructive talk was given to the Board by a Federal Planning Engineer of the Public Works Reserve on the subject of long term planning for town benefits. With the valuable assistance of our Town Accountant, Mr. Winthrop A. Parkhu- rst we have compiled and printed a complete financial summary of the receipts and expenditures of the town a period of the past eleven years.
This summary should be a help to the selectmen and the finance committee.
Suggestions have been made by several citizens regarding beneficial changes in some of the zoning, building and other town by-laws, which we have under con- sideration and may offer for your action at a future date.
Two articles sponsored by the Board relative to changing street names were Accepted at the last Annual Town Meeting.
Howard D. Smith
Chairman
Arnold C. Perham, Sec.
REPORT OF INSPECTOR OF ANIMALS
Dec. 31, 1942
Board of Selectmen :
Gentlemen :
All work of this Department is under the orders of the Division of Livestock Disease Control of the State Department of Agriculture and all orders have been investigated and duly reported.
Regular tests for tuberculosis have been made and for the last three years no reactors have been found. Cattle owners are advised to have their calves, be- twecn four and eight months old, being raised for dairy purposes vaccinated for Bangs disease.
Four stables have been reported to the Division that were not under super- vision for tuberculosis control. There were forty one dairy cattle shipped into town from without the State, all were identified by proper permits and test charts and were released from quarantine. Thirty head were also shipped in for immediate slaughter.
Thirty dog bite cases were investigated and twenty one dogs were quarantined for the required period of observation and later released as no rabies developed. No rabies cases were found in town during the year.
Twenty one swine were quarantined for hog cholera, some have died and the re- mainder are still under quarantine. Calves vaccinated between the ages of four and eight months need not be tested for Bangs disease upon entering this State until they are eighteen months old and cattle from accredited herds outside the State need not be tested until they have been in this State for six months
Arnold C. Perham, Inspector
82
THE COMMONWEALTH OF MASSACHUSETTS
Department of Corporations and Taxation
Division of Accounts
Report of an Audit of The Accounts of
THE TOWN OF CHELMSFORD
For the Period from April 7, 1940, to May 23, 1942
Made in Accordance with the Provisions of Chapter 44, General Laws
83
.
THE COMMONWEALTH OF MASSACHUSETTS
Department of Corporations and Taxation
Division of Accounts
State House, Boston
August 27, 1942
To the Board of Selectmen
Mr. James A. Grant, Chairman Chelmsford, Massachusetts
Gentlemen :
I submit herewith my report of an audit of the books and accounts of the Town of Chelmsford for the period from April 7, 1940, to May 23, 1942, 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,
Theodore N. Waddell
Direotor of Accounts
TNW : CAH
84;
Mr. Theodore N. Waddell Director of Accounts Department of Corporations and Taxation State House, Boston
Sir:
In accordance with your instructions I have made an audit of the books and accounts of the town of Chelmsford for the period from April 7, 1940, the date of the previous audit, to May 23, 1942, and submit the following report thereon:
The financial transactions, as recorded on the books of the several depart- ments receiving or disbursing money for the town or committing bills for collect- ion were examined and verified by comparison with the books and records of the town treasurer and the town accountant.
The books and accounts in the office of the town accountant were examined and checked. The ledger accounts were analyzed, the receipts, as recorded, be- ing compared with the treasurer's cash book and the payments being checked with the selectmen's warrants authorizing the disbursement of town funds. The appro- priations and loans authorized, as recorded on the ledger, were checked with the town clerk's records of financial votes passed in town meeting.
In checking the appropriations, it was noted that amounts have been appro- priated by the town after the determination of the annual tax rate and that such appropriations have been raised in the levy of the succeeding year, but expend- itures against such appropriations have been made in the year in which the appro- priations were voted. While liabilities could have been incurred against these appropriations as soon as voted, no expenditures should have been made therefrom until the year in which the appropriations were raised by taxation.
Attention is also called to the fact that expenditures for highway projects carried on by the town in conjunction with the State and county may not exceed the aggregate amount of the appropriations voted therefor by the town, together with the amounts actually received on account of allotments. When the reimburse- ments from the State and county are not receivod in time to provide funds for pay- ment of pay-rolls and materials, temporary loans under the provisions of Section 6A, Chapter 44, General Laws, may be issued by the treasurer without a vote of the town.
A trial balance was taken off proving the accounts to be in balance, and a balance sheet, showing the financial condition of the town as of May 23, 1942, was prepared and is appended to this report.
The books and accounts of the town treasurer were examined and checked. The recorded receipts were analyzed and compared with the records in the departments collecting money for the town and with the other sources from which money was paid into the town treasury, while the payments were checked with the treasury warrants.
The cash balance on May 23, 1942, was verified by reconciliation of the bank balances with statements furnished by the banks of deposit and by actual count of the cash in the office.
The payments on account of maturing debt and interest were proved with the amounts falling due and were checked with the cancelled securities and coupons on file.
The savings bank books and securities representing the investments of the several trust funds in custody of the town treasurer, the treasurer of the lib- rary trustees, and the insurance fund commissioners, were examined. The income was proved, the disbursements were verified, and the balances were reconciled with the town accountant's ledger.
85
The records of tax titles and tax possessions held by the town were examined and checked. The tax titles and tax possessions on hand were listed and compared with the town accountant's ledger and with the records in the Registry of Deeds.
The books and accounts of the town collector were examined and checked in detail. The tax accounts outstanding, according to the previous examination, and all subsequent commitments were audited and compared with the assessors' warrants for their collection. The departmental bills committed for collection were aud- ited and compared with the records in the several departments committing such bills.
The recorded collections were compared with the payments to the treasurer, the abatements, as entered, were checked with the assessors' records of abate- ments granted, the taxes transferred to the tax title account were reconciled with the records of tax titles held by the town, and the outstanding taxes and departmental accounts receivable were listed and proved with the town accountant 's ledger.
The outstanding taxes and tax titles were further verified by mailing notices to a number of persons whose names appeared on the books as owing money to the town, the replies received thereto indicating that the outstanding accounts, as listed, are correct.
The financial records of the town clerk were examined and checked. The col- lections on account of town licenses, dog licenses, and sporting licenses were verified and checked with the payments to the town, county and State.
In addition to the departments and accounts mentioned, the books and accounts of the several other departments collecting money for the town or committing bills for collection were examined. The recorded collections were checked with the pay- ments to the treasurer, and the cash balances were verified by actual count of the cash on hand.
It was noted that receipts of the cemetery department for opening graves, foundations, etc., are retained by the employees who do the work in lieu of com- pensation, in which connection it is recommended that all such receipts be paid into the town treasury as required by Section 53, Chapter 44, General Laws, and that the compensation of the employees be paid on authority of selectmen's war- rants and charged to an appropriation provided therefor.
The surety bonds of the town officials required by law to furnish such surety were examined and found to be in proper form.
Appended to this report, in addition to the balance sheet, are tables show- ing a reconciliation of the cash of the town treasurer, treasurer of the library trustees, and town clerk, summaries of the tax, tax titles, tax possession, and departmental accounts, as well as schedules showing the condition and transactions of the several trust funds.
For the cooperation received from the several town officials during the pro- gress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted,
Herman B. Dine
Assistant Director of Accounts
HBD: CAH
86
RECONCILIATION OF TREASURER'S CASH
Balance April 7, 1940, per previous audit, Receipte :
$110,092.54
1941,
$1,226,273.28
Payments:
April 7 to December 31, 1940,
$524,701.79 656,699.34
Balance December 31, 1941,
1,181,401.13 44,872.15
$1,226,273.28
Balance January 1, 1942,
$44,872.15
Receipts January 1 to May 23, 1942,
194,626.57
$239,498.72
Payments January 1 to May 23, 1942, Balance May 23, 1942,
74,811.56
$239,498.72
Balance May 23, 1942,
$74,811.56
Cash on hand May 23, 1942:
Appleton National Bank of Lowell,
$21,663.64
Union National Bank of Lowell,
3,951.86
Second National Bank of Boston,
46,889.57
In office, verified,
2,306.49
$74,811.56
Appleton National Bank of Lowell
Balance May 23, 1942, per statement,
$24,471.45
Balance May 23, 1942, per check register,
$21,663.64
Outstanding checks May 23, 1942, per list,
2,807.81
$24,471.45
Union National Bank of Lowell
Balance May 23, 1942, per statement,
$3,951.86
Balance May 23, 1942, per check register,
$3,951.86
The Second National Bank of Boston
Balance May 23, 1942, per statement,
$46,889.57
Balance May 23, 1942, per check register,
$46,889.57
RECONCILIATION OF LIBRARY TREASURER'S CASH
Balance April 7, 1940, per previous audit, $180.91
Receipts: April 7 to December 31, 1940,
1941,
$175.00 304.60 479.60
$660.51
Payments: April 7 to December 31, 1940, 1941,
$295.21 209.40
504.61 155.90 $660.51
Balanoe December 31, 1941,
87
April 7 to December 31, 1940, $443.492.44 672,688.30 1,116,180.74
1941
$164,687.16
Balance January 1, 1942, Receipts January 1 to May 23, 1942,
$155.90 20.10
$176.00
Payments January 1 to May 23, 1942, Balance May 23, 1942,
$103.40 72.60
$176.00
Balance May 24, 1942,
$72.60
Receipts May 24 to July 17, 1942,
100.00
$172.60
Payments May 24 to July 17, 1942,
$91.80
Balance July 17, 1942: Union National Bank of Lowell,
80.80
$172.60
REAL ESTATE TAXES - 1931
Tax titles disclaimed April 7 to December 31, 1940,
$14.40
Abatements April 7 to December 31, 1940,
$14.40
TAXES - 1935
Outstanding April 7, 1940, per previous audit,
$22.75
Abatements April 7 to December 31, 1940,
$22.75
TAXES - 1936
Outstanding April 7, 1940, per previous audit,
$21.97
Abatements April 7 to December 31, 1940,
$21.97
TAXES - 1937
Outstanding April 7, 1940, per previous audit,
$93.64
Payments to treasurer April to 7
December 31, 1940,
$64.47
Abatements April 7 to December 31, 1940,
29.17
$93.64
POLL TAXES - 1938
Outstanding April 7, 1940, per previous audit,
$20.00
Payments to treasurer April 7 to December 31, 1940,
$20.00
PERSONAL TAXES - 1938
Outstanding April 7, 1940, per previous audit, $391.50
Payments to treasurer: April 7 to December 31, 1940,
$232.50
88
$141.00
Abatements April 7 to December 31, 1940,
373.50 18.00
$391.50
REAL ESTATE TAXES - 1938
Outstanding April 7, 1940, per previous audit,
Overpayment adjusted April 7 to December 31, 1940,
$9,706.96 .50
$9,707.46
Payments to treasurer April 7 to December 31, 1940,
$8,512.96
Abatements April 7 to December 31, 1940,
43.50
Tax titles taken April 7 to December 31, 1940,
1,142.75
Added to tax titles April 7 to December 31, 1940,
8.25
$9,707.46
POLL TAXES - 1939
Outstanding April 7, 1940, per previous audit,
$392.00
Payments to treasurer:
April 7 to December 31, 1940,
$268.00
1941,
18.00
Abatements April 7 to December 31, 1940,
$392.00
PERSONAL TAXES - 1939
Outstanding April 7, 1940, per previous audit,
$1,912.91
Payments to treasurer :
April 7 to December 31, 1940,
$952.84 699.47
Abatements 1941,, Outstanding December 31, 1941,
1,652.31 206.64 53.96
$1,912.91
Outstanding January 1, 1942,
$53.96
Payments to treasurer January 1 to May 23, 1942,
$21.16
Outstanding May 23, 1942, per list,
32.80
$53.96
REAL ESTATE TAXES - 1939
Outstanding April 7, 1940, per previous audit,
$47,379.75
Overpayments refunded April 7 to December 31, 1940,
22.00
Abatements and payments refunded 1941,
98.40
Overpayments adjusted April 7 to December 31, 1940,
9.08
Credit balance December 31, 1941,
.10
$47,509.33
Payments to treasurer: April 7 to December 31, 1940,
$30,934.94 12,598.11
1941,
43,533.05
Abatements :
April 7 to December 31, 1940,
271.1;2
89
1941,
286.00 106.00
1941,
$109.88
Tax Titles taken 1941, Added to tax titles April 7 to December 31, 1940,
381.30 515.06 3,079.92
$47,509.33
Audit adjustments May 23, 1942:
Tax title redemptions reported as taxes 1939,
$5.74
Interest reported as taxes 1939,
2.60
Tax titles taken in excess, Overpayments,
.74
$9.18
Credit balance January 1, 1942,
$.10
Audit adjustment May 23, 1942: Overpayments adjusted in error,
9.08
$9.18
POLL TAXES - 1940
Outstanding April 7, 1940, per previous audit,
$4,740.00
Commitment April 7 to December 31, 1940,
80.00
Abatements and payments refunded April 7 to December 31, 1940,
10.00
$4,830.00
Payments to treasurer:
April 7 to December 31, 1940, 1941,
392.00
$4,084.00
Abatements:
April 7 to December 31, 1940,
$420.00
1941,
-
626.00
Outstanding December 31, 1941,
120.00
$4,830.00
Outstanding January 1, 1942,
$120.00
Audit adjustment May 23, 1942: Abatement in error,
2.00
$122.00
Payments to treasurer January 1 to May 23, 1942,
$54.00
Abatements January 1 to May 23, 1942,
20.00
Outstanding May 23, 1942, per list,
48.00
$122.00
PERSONAL TAXES - 1940
Commitment per warrant,
$21,131.48 75.67
Additional commitment,
$21,207.15
Payments to treasurer: April 7 to December 31, 1940, 1941,
$18,700.90
1,500.73
20,201.63
Abatements :
April 7 to December 31, 1940,
25.76
1941,
11.27
37.03
90
1941,
$3,692.00
206.00
.10
Outstanding December 31, 1941,
$968.49
$21,207.15
Outstanding January 1, 1942,
$968.49
Payments to treasurer January 1 to May 23, 1942, Outstanding May 23, 1942, per list,
$293.04 675.45
$968.49
REAL ESTATE TAXES - 1940
Commitment per warrant, Additional Commitment,
$204,877.16 43.48
Abatements and payments refunded: April 7 to December 31, 1940, 1941,
$32.20
11.27
43.47
Overpayments refunded April 7 to December 31, 1940,
19.32
Overpayments adjusted April 7 to December 31, 1940,
28.98
$205,012.41
Payments to treasurer:
April 7 to December 31, 1940, 1941,
¥146,730.33 45,224.03
$192,004.36
Abatements :
April. 7 to December 31, 1940, 1941,
71.65
Added to tax titles 1941,
Outstanding December 31, 1941,
$205,012.41
Outstanding January 1, 1942,
$7,470.96
Audit adjustments May 23, 1942:
8.05
Tax title redemptions reported as taxes 1940, Overpayments,
19.32
$7,498.33
Payments to treasurer January 1 to May 23, 1942,
$5,104.92
Abatements January 1 to May 23, 1942,
41.06
Audit adjustment May 25, 1942: Overpayments adjusted in error, Outstanding May 23, 1942, per list,
28.98
2,323.37
$7,498.33
POLL TAXES - 1941
$5,464.00
Commitment per warrant, Additional commitment,
96.00
$5,560.00
$4,498.00
Payments to treasurer, Abatements, Outstanding December 31, 1941,
522.00 540.00
$5,560.00
91
$3,184.70
3,256.35 2,280.744 7,470.96
Outstanding January 1, 1942, Abatements and payments, and overpayments to be refunded,
$540.00
10.00
$550.00
Payments to treasurer January 1 to May 23, 1942,
$236.00
Abatements January 1 to May 23, 1942,
144.00
Outstanding May 23, 1942, per list,
170.00
$550.00 =
PERSONAL TAXES - 1941
Commitment per warrant,
$22,671.80
Additional commitment,
23.10
Abatements and payments refunded,
41.25
$22,756.15
Payments to treasurer,
$20,417.68
Personal taxes 1941 reported as
estimated receipts,
209.55
Abatements,
56.93
Outstanding December 31, 1941,
2,051.99
$22,736.15
Outstanding January 1, 1942,
$2,051.99
Payments to treasurer January 1 to May 23, 1942,
$497.54
Outstanding May 23, 1942, per list,
1,554.45
$2,051.99
REAL ESTATE TAXES - 1941
Commitment per warrant,
$216, 819.23
Abatements and payments refunded,
117.68
$216,936.91
Payments to treasurer,
$165,501.80
Abatements,
3,041.30
Refund-motor vehicle excise taxes 1941
8.77
Outstanding December 31, 1941,
48,385.04
$216,936.91
Outstanding January 1, 1942,
$48,385.04
Audit adjustments May 23, 1942: Abatement in error:
17.33
Overpayment,
.15
$48,402.52
Payments to treasurer January 1 to May 23, 1942, Abatements January 1 to May 23, 1942,
146.35
Outstanding May 23, 1942, per list,
27,343.15
$48,402.52
POLL TAXES - 1942
Commitment per warrant,
$5,580.00
Payments to treasurer January 1 to May 23, 1942, Abatements January 1 to May 23, 1942,
362.00
Outstanding May 25, 1942, per list,
$3,590.00
1,628.00
$5,580.00
92
$20,913.02
reported as real estate taxes 1941,
MOTOR VEHICLE EXCISE TAXES - 1936
Overpayments adjusted 1941, $12.77
Credit balance April 7, 1940, per previous audit,
$12.77
MOTOR VEHICLE EXCISE TAXES - 1938
Outstanding April 7, 1940, per previous audit, $7.42
Overpayments adjusted April 7 to December 31, 1940, 14.97
$22.39
Payments to treasurer April 7 to December 31, 1940, $22.39
MOTOR VEHICLE EXCISE TAXES - 1939
Outstanding April 7, 1940, per previous audit,
$207.50
Abatement and payment refunded
April 7 to December 31, 1940,
3.12
$210.62
Payments to treasurer April 7 to December 31, 1940,
$160.75
Abatements April 7 to December 31, 1940,
49.87
$210.62
MOTOR VEHICLE EXCISE TAXES - 1940
Outstanding April 7, 1940, per previous audit,
$1,651.86
Commitments April 7 to December 31, 1940,
13,812.27
Abatements and payments, and overpayments refunded:
April 7 to December 31, 1940,
$825.11
1941,
27.25
852.36
Commitment motor vehicle excise taxes 1940 reported as motor vehicle excise taxes 1941,
329.89
$16,646.38
Payments to treasurer:
April 7 to December 31, 1940,
$14,967.09 531.00
1941,
15,498.09
Abatements:
April 7 to December 31, 1940,
1,044.11
1941,
79.43
Outstanding December 31, 1941,
$16,646.38
Outstanding January 1, 1942,
$24.75
Payments to treasurer January 1 to May 23, 1942,
$24.75
MOTOR VEHICLE EXCISE TAXES - 1941
Commitments per warrants,
$23,515.92
Abatements and payments and overpayments refunded
1,383.50
Refund-motor vehicle excise taxes 1941
reported as real estate taxes 1941,
8.77
$24,908.19
93
1,123.54 24.75
Payments to treasurer, Abatements,
$22,372.29 1,614.35
Commitment motor vehicle excise taxes 1940 reported as motor vehicle excise taxes 1941, Outstanding December 31, 1941,
329.89
591.66
$24,908.19
Outstanding January 1, 1942,
$591.66
Additional commitment January 1 to May 23, 1942,
81.53
Abatements and payments and overpayments refunded January 1 to May 23, 1942,
47.43
$720.62
Payments to treasurer January 1 to May 23, 1942,
$393.03
Abatements January 1 to May 23, 1942,
159.79
Audit adjustment May 23, 1942: Abatement not previously reported,
1.28
Outstanding May 23, 1942, per list,
166.52
$720.62
MOTOR VEHICLE EXCISE TAXES - 1942 ,
Commitments per warrants,
$17,261.26
Abatements and payments refunded January 1 to
155.35
Abatements and payments to be refunded,
30.64
$17,4447.25
Payments to treasurer January 1 to May 23, 1942,
$14,993.30
Abatements January 1 to May 23, 1942,
323.81
Outstanding May 23, 1942, per list,
2,130.14
$17,447.25
INTEREST AND COSTS ON TAXES
Collections April 7, 1940, to December 31, 1941:
Interest:
Taxes 1937,
$7.25
Poll Taxes;
Levy of 1938,
$.82
Levy of 1939,
8.70
Levy of 1940,
14.38
Levy of 1941,
3.46
27.36
Personal Taxes:
Levy of 1938,
18.10
Levy of 1939,
72.55
Levy of 1940,
47.76
Levy of 1941,
1.62
1/40.03
Real estate taxes:
Levy of 1938,
$628.77
Levy of 1939,
1,830.00
Levy of 1940,
1,319.81
Levy of 1941,
71.41;
Motor vehicle excise taxes:
Levy of 1938,
$2.55
Levy of 1939,
13.07
Levy of 1940,
91.15
Levy of 1941,
88.35
195.12
94
3,850.02
May 23, 1942,
Costs
Poll taxes :
Levy of 1938,
$3.50
Levy of 1939,
47.95
Levy of 1940,
148.40
Levy of 1941,
59.15
259.00
$4,478.78
Payments to treasurer: April 7, to December 31, 1940, 1941,
$1,950.02
2,528.76
$4,478.78
Collections January 1 to May 23, 1942: Interest:
Poll taxes :
Levy of 1940,
$1.07
Levy of 1941,
4.25
$5.32
Personal taxes :
Levy of 1939,
1.86
Levy of 1940,
18.76
Levy of 1941,
11.04
31.66
Real estate taxes:
Levy of 1939,
$2.60
Levy of 1940,
317.86
Levy of 1941,
360.73
681.19
Motor vehicle excise taxes :
Levy of 1940,
$2.80
Levy of 1941,
8.39
Levy of 1942,
45.56
56.75
Costs :
Poll taxes:
Levy of 1940,
$9.10
Levy of 1941,
39.55
48.65
$823.57
Payments to treasurer January 1 to May 23, 1942, Audit adjustment May 23, 1942:
$820.97
Interest reported as real estate taxes 1939,
2.60
$823.57
EAST CHELMSFORD WATER DISTRICT - TAXES 1938
Cash in town treasury April 7, 1940,
$77.44
Outstanding April 7, 1940,
72.16
Overpayments adjusted April 7 to December 31, 1940,
2.32
Interest collections April 7 to December 31, 1940,
3.79
$155.71
Payments to district treasurer April 7 to December 31, 1940,
$130.43
Abatements April 7 to December 31, 1940,
25.28
EAST CHELMSFORD WATER DISTRICT - TAXES 1939
$155.71
Cash in town treasury April 7, 1940, Outstanding April 7, 1940,
$277.79 497.80
95
Interest collections : April 7 to December 31, 1940, 1941,
$10.75 7.03
17.78
$793.37
Payments to district treasurer: April 7 to December 31, 1940, 1941,
$665.74
107.83
$773.57
Abatements :
April 7 to December 31, 1940,
$3.00
1941,
16.80
19.80
$793.37
EAST CHELMSFORD WATER DISTRICT - TAXES 1940
Commitment per warrant,
$1,682.20
Interest collections :
$1.08
April 7 to December 31, 1940, 1941,
10.58
11.66
$1,693.86
Payments to distriot treasurer :
April 7 to December 31, 1940, 1941,
406.41
Abatements:
April 7 to December 31, 1940,
$1.87
1941,
2.04
Outstanding December 31, 1941,
3.91 123.31
$1,693.86
Outstanding January 1, 1942,
$123.31
Interest collections January 1 to May 23, 1942,
5.55
$128.86
Outstanding May 23, 1942, per list,
$29.80
Cash in town treasury May 23, 1942,
99.06
$128.86
EAST CHELMSFORD WATER DISTRICT - TAXES 1941
Commitment per warrant,
$1,711.58
Interest collections,
.53
$1,712.11
Payments to district treasurer
$1,245.70
Outstanding December 31, 1941,
466.41
$1,712.11
Outstanding January 1, 1942,
$466.41
Interest collections January 1 to May 23, 1942,
3.71
$470.12
Outstanding May 23, 1942, per list, Cash in town treasury May 23, 1942,
$247.24
222.98
$470.12
$1,160.23
1,566.64
96
NORTHI CHELMSFORD FIRE DISTRICT - TAXES 1937
Cash in town treasury April 7, 1940, $1.96
Payments to district treasurer April 7 to December 31, 1940,
$1.96
NORTH CHELMSFORD FIRE DISTRICT - TAXES 1936
Cash in town treasury April 7, 1940,
$53.34
Outstanding April 7, 1940,
80.26
Interest collections April 7 to December 31, 1940
5.04
Abatements in error April 7 to December 31, 1940,
3.46
$142.10
Payments to district treasurer April 7 to
December 31, 1940,
$130.39
Abatements April 7 to December 31, 1940,
11.71
$142.10
SOUTH CHELMSFORD WATER DISTRICT - TAXES 1938
Outstanding April 7, 1940,
$.25
Payments to district treasurer April 7 to December 31, 1940,
$.25
SOUTH CHELMSFORD WATER DISTRICT - TAXES 1939
Cash in town treasury April 7, 1940,
$115.51
Outstanding April 7, 1940,
227.04
Interest collections April 7 to December 31, 1940,
6.85
$349.40
Payments to distriot treasurer April 7 to December 31, 1940,
$342.65
Abatements April 7 to December 31, 1940,
6.75
$349.40
SOUTH CHELMSFORD WATER DISTRICT - TAXES 1940
Commitment per warrant,
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