USA > Massachusetts > Middlesex County > Chelmsford > Town annual report of Chelmsford 1946 > Part 10
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200.00
200.00
191.53
8.47
Public Welfare Dept. Outside Relief
18,000.00
395.80
18,395.80
17,054.52
1,341.28
Public Welfare Dept. Aid to Dependent Children
6,500.00
33.93
6,533.93
5,375.71
1,158.22
Public Welfare Dept. Old Age Assistance Agent's Salary ...
1,050.00
1,050.00
1,050.00
Old Age Assistance, Clerk's Salary
1,000.00
1,000.00
838.03
161.97
Old Age Assistance, Maintenance
100.00
100.00
97.11
2.89
Old Age Assistance, Relief
..
76,000.00
1,093.90
77,093.90
75,776.28
1,317.62
$104,965.00
$ 1,523.63
$106,488.63
$102,336.80
$ 4,151.83
..
..
..
..
..
..
1
Appropria-
tions
Transfers Additions Refunds
Total
Expended
Balance
Soldiers Benefits
8,400.00
8,400.00
6,007.83
2,392.17
Veterans' Rehabilitation Agent ·
600.00
600.00
446.60
153.40
SCHOOL DEPARTMENT:
School Dept. Superintendent's Salary
$ 4,300.00
$
$ 4,300.00
$ 4,300.00
$
School Dept. Secretary's Salary
1,300.00
1,300.00
1,300.00
School Dept. Administration
845.00
845.00
720.40
124.60
School Dept. Instruction
131,650.00
83.33
131,733.33
131,576.80
156.53
School Dept. Janitors' Salaries
15,270.00
15,270.00
15,219.68
50.32
School Dept. Operation and Maintenance
12,800.00
13.52
12,813.52
12,437.37
376.15
School Dept. Auxiliary Agencies
13,075.00
13,075.00
13,070.65
4.35
School Dept. Care of Playgrounds
500.00
500.00
500.00
School Dept. New Equipment
2,081.00
2,081.00
1,974.45
106.55
School Dept. Retirement System
497.50
497.50
455.78
41.72
School Dept. Athletic Equipment
1,000.00
9.97
1,009.97
1,009.97
$183,318.50
$ 106.82
$183,425.32
$182,565.10
$ 860.22
LIBRARIES:
Adams Library North Chelmsford Library ..
.
$ 2,950.00
$ $ 2,950.00
$ 2,941.99 $
8.01
.. 1,200.00
1,200.00
1,200.00
$ 4,150.00
S 4,150.00
$ 4,141.99
$ 8.01
..
Appropria- Transfers tions
Total®
Expended
Balance
RECREATION AND UNCLASSIFIED:
Park Department
$ 1,000.00
$ 100.00
$ 1,100.00
$ 1,087.70
$ 12.30
Care of Varney Playground
500.00
500.00
493.64
6.36
Care of Edwards Memorial Beach
500.00
500.00
484.57
15.43
Memorial Day
1,000.00
1,000.00
883.05
116.95
Town Clock
150.00
150.00
136.65
13.35
Insurance of Public Buildings
2,650.00
64.23
2,714.23
2,714.23
Treasurer's Bond, Insurance Sinking Fund
50.00
50.00
50.00
Town Reports
872.72
87.00
959.72
958.85
.87
Unpaid Bills, 1945
2,811.39
2,811.39
2,811.39
Middlesex County Sanitorium, Maintenance
1,973.42
1,973.42
1,973.42
Constable
24.00
1.00
25.00
25.00
Rent for American Legion Post #212
300.00
300.00
300.00
Dog Officer's Fees
200.00
1.00
201.00
140.50
60.50
Claims for Personal Injuries
846.47
846.47
110.00
736.47
Defense of Tax Abatement Cases
675.00
675.00
675.00
Playground Equipment, Highland Avenue School
100.00
100.00
100.00
Trucks for Highway Department
6,000.00
6,000.00
5,999.24
.76
Automobile for Police Department
1,210.50
1,210.50
1,144.39
66.11
Repairs of School Buildings
23,198.00
23,198.00
20,819.95
2,378.05
O. A. A. Mortgages Discharged
890.00
890.00
890.00
Vocational School Tuition
800.00
1,336.37
2,136.37
1,142.00
994.37
High School Athletic Field
8,000.00
8,000.00
7,998.72
1,28
Fire House Plans and Specifications
810.00
810.00
810.00
Land Damages, Boston. Road
100.00
100.00
100.00
R construction of Ash Street
250.00
250.00
240.22
9.78
Additions Refunds
Appropria- Transfers tions
Total
Expended
Balance
Additions Refunds
Reconstruction of Elliott Street
600.00
600.00
488.48
111.52
Reconstruction of Linwood Avenue
225.00
225.00
225.00
Highland Avenue School Building Repairs
5,000.00
5,000.00
2,500.95
2,499.05
$ 52,515.03
$ 9,811.07
$ 62,326.10
$ 53,412.95
$ 8,913.15
CEMETERY DEPARTMENT:
Cemetery Commissioners' Salaries
$ 105.00
$ 105.00
$ 105.00
$
Care of Cemeteries
3,400.00
3,400.00
3,231.64
C 168.36
Care and Improvement of all Cemeteries
178.00
178.00
178.00
Perpetual Care
602.00
602.00
602.00
$ 3,505.00
780.00
$ 4,285.00
$ 4,116.64
$ 168.36
INTEREST:
High School Building Loan ..
$ 285.00
Westlands School Building Loan
200.00
Tax Abatements
133.12
618.12
MATURING DEBT: High School Building Loan Westlands School Building Loan
$ 6,000.00
5,000.00
Anticipation of Revenue Loan
75,000.00
$ 86,000.00
Appropria- Transfers
Total
Expended Balance
tions Additions Refunds
EXPENDED FROM REVENUE:
Agency, Trust and Investment:
State Tax '
$ 7,157.65
County Tax
12,872.09
Cemetery Perpetual Care Funds
2,475.00
Refunds
1,065.09
County, Dog Licenses
1,543.60
Beverage Permits
10.00
East Chelmsford Water District Tax Collection
1,094.65
South Chelmsford Water District Tax Collection
803.91
Federal Grant Old Age Assistance Administration
1,879.87
Federal Grant Old Age Assistance Relief
48,228.11
Federal Grant Aid To Dependent Children Administration
59.31
Federal Grant Aid To Dependent Children Relief
1,637.78
Purchase of Savings Bonds
2,250.00
Witholding Tax
12,991.80
94,068.86
. .
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.
..
..
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BALANCE SHEET, DECEMBER 31, 1946 GENERAL ACCOUNTS
ASSETS
LIABILITIES AND RESERVES
Cash :
General .$139,046.48
Petty Cash:
Treasurer
50.00
Levy of 1946 6,968.27
$139,146.48
Reserve Fund, Overlay Surplus Revenue Reserved Until Collected: Motor Vehicle Excise Tax 727.77
3,844.74
Accounts Receivable:
Taxes
Levy of 1946 Real
.$ 18,036.74
Levy of 1946 Personal
265.54
Levy of 1946 Poll
44.00
$ 10,781.69
$ 18,346.28
· Motor Vehicle Excise Tax 1945
7.57
Timber Salvage
405.08
Premium on Loans
261.49
Sale of Town Property
8,919.12
Sale of Cemetery Lots and Graves
2,956.50
Tailings
166.94
Overlay, Levy of 1942
$
9.90
Departmental:
Public Buildings Dept
$
5.20
State and County Aid to Highways, Revenue
9,250.00
Selectmen's Dept.
146.63
Highland Ave. School Repairs 2,499.05
Police Dept.
5.00
Claims for Personal Injuries
736.47
Departmental 3,279.85
Tax Title
6,774.07
Motor Vehicle Excise Taxes: Levy of 1946
$ 735.34
Emma Gay, Varney Playground Fund
1,000.00
Road Machinery Fund 1,527.70
Health Dept., Collection of Garbage
2,800.04
..
Taxes to be Refunded
$
321.73
Overlays Reserved for Abatement of Taxes:
Levy of 1945
$
5,726.08
Deputy Collector 50.00
12,694.35
Forest Fire Dept. 2.50
Defense of Tax Abatement Cases 675.00
Health Dept.
739.39
Highway Dept. 25.70
Aid to Dependent Children
789.90
Old Age Assistance
572.21
Military Aid
370.00
Withholding Tax
5,450.35
State Aid
40.00
890.00
World War II Allowance
111.00
School Dept.
472.32
$
3,279.85
State Parks and Reservations ......
$ 191.99
Tax Possessions
4,419.28
Tax Titles
2,354.79
State Aid to Highways
5,750.00
County Aid to Highways
3,500.00
Interest
360.10
$178,499.09
$178,499.09
DEBT ACCOUNTS December 31, 1946
Net Funded or Fixed Debt
$ 31,000.00
High School Building Loan
$ 16,000.00 Westlands School Building Loan 15,000.00
$ 31,000.00
$ 31,000.00
..
Old Age Assistance Mortgages Discharged ...... Fed. Grant, Old Age Assistance Admin. Fed. Grant, Aid to Dependent Children, Administration
204.61
141.23
Fed. Grant, Aid to Dependent Children, Relief
210.36
Excess and Deficiency
108,835.04
.
Equipment for Highland Ave. Playground. 100.00 Repairs, Various School Buildings 2,378.05 E. Chelmsford Water Dist. Tax Collections .. 1,628.06
Purchase of Savings Bonds 219.00
TRUST AND INVESTMENT ACCOUNTS
Trust and Investment Funds: Cash and Securities:
Joseph Warren Library Fund
$ 1,030.25 Adams Emerson Library Fund
214.98
Selina G. Richardson Library Fund 576.17
In Custody of Library Trustees
16,267.21
Aaron George Cemetery Care Fund
1,066.34
George Memorial Hall Fund
2,421.45
A. F. Adams Library Fund
10,644.67
Adams Emerson Cemetery Improvement Fund 192.95
Cemetery Perpetual Care Funds 37,055.64
Insurance Investment Fund
47,114.04
$100,629.84
$100,629.84
In Custody of Town Treasurer ....
$ 37,248.59
Albert H. Davis Library Fund
313.35
In Custody of Insurance
Fund Commissioners
47,114.04
WINTHROP A. PARKHURST, Town Accountant.
163
REPORT OF TOWN ACCOUNTANT
REPORT OF TOWN ACCOUNTANT
PRINCIPAL PAYMENTS OF TOWN DEBT TO BE RAISED ANNUALLY BY TAXATION
Year
Interest Rate
Purpose of Loan
Totals
11/2 %
1947
$ 6,000.00
High School Building
$ 6,000.00
1948
5,000.00
5,000.00
1949
5,000.00
5,000.00
$16,000.00
$16,000.00
1%
1947
5,000.00
Westlands School
$ 5,000.00
1948
5,000.00
Building
5,000.00
1949
5,000.00
5,000.00
$15,000.00
$15,000.00
INTEREST PAYMENTS ON TOWN DEBT TO BE RAISED ANNUALLY BY TAXATION
Year
Interest Rate
Purpose of Loan
Totals
11/2 %
1947
$ 195.00
High School Building
$ 195.00
1948
112.50
112.50
$ 307.50
$ 307.50
1 %
1947
$ 150.00
Westlands School
$ 150.00
1948
100.00
Building
100.00
1949
50.00
50.00
$ 300.00
$ 300.00
TRUST FUNDS
On Hand
On Hand Dec. 31,1946
New Funds
Income
Payments
Dec. 31, 1946
Joseph Warren, Adams Library Fund
$ 1,014.97
$
$ 15.28
$
$ 1,030.25
Adams Emerson, Adams Library Fund
211.80
3.18
214.93
Selina G. Richardson, Library Fund
567.64
8.53
576.17
Albert H. Davis, Library Fund
307.18
6.17
313.35
Aaron George, Cemetery Care Fund
1,060.58
15.96
10.20
1,066.34
George Memorial Hall Fund
2,385.54
35.91
2,421.45
A. F. Adams, c/o Buildings and Grounds
10,732.15
172.52
260.00
10,644.67
Adams Emerson Cemetery Improvement Fund
190.09
2.86
192.95
Cemetery Perpetual Care Funds
34,641.41
2,475.00
541.23
602.00
37,055.64
Insurance Investment Fund
46,426.03
688.01
47,114.04
$ 97,537.39
$ 2,475.00
$ 1,489.65
$ 872.20
$100,629.84
·
..
165
AUDITOR'S REPORT OF ACCOUNTS
REPORT OF AN AUDIT OF THE ACCOUNTS OF THE TOWN OF CHELMSFORD
For the Period from April 12, 1944, to February 26, 1946 Made in Accordance with the Provisions of Chapter 44, General Laws April 26, 1946
To the Board of Selectmen: Mr. Raymond H. Greenwood, Chairman Chelmsford, Massachusetts.
Gentlemen:
I submit herewith my report of an audit of the books and ac- counts of the town of Chelmsford for the period from April 12, 1944, to February 26, 1946, 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 Director of Accounts
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 12, 1944, the date of the previous examination, to Feb- ruary 26, 1946, the following report being submitted thereon:
The recorded financial transactions of the town as shown on the books of the departments receiving or disbursing money or com- mitting bills for collection were examined and verified.
166
AUDITOR'S REPORT OF ACCOUNTS
The books and accounts in the town accountant's office were examined and checked. The receipts as recorded on the ledger were checked with the records of the several departments making payments to the treasurer and with the treasurer's books, while the recorded payments were checked with the treasury warrants issued by, the selectmen and with the treasurer's cash book. The appropriations and transfers as recorded on the ledger were checked with the town clerk's records of town meetings and with the records of the finance committee. A trial balance was taken off, and a balance sheet, which is appended to this report, was prepared showing the financial con- dition of the town as of February 26, 1946.
The books and accounts of the town treasurer were examined and checked in detail. The recorded receipts were checked with the records in the several departments collecting money for the town and with the other sources from which money was paid into the town treasury, while the recorded payments were checked with the war- rants authorizing the treasurer to disburse town funds.
The cash book additions were verified, and the cash balance on February 26, 1946 was proved by reconciliation of the bank balances with statements received froin the banks of deposit and by actual count of cash in the office.
The debt and interest payments were checked with the amounts falling due and with the cancelled coupons and securities on file.
The transactions of the several trust and investment funds in the custody of the town treasurer, the treasurer of the library trus- tees, and the insurance fund commissioners were verified, and the securities and savings bank books representing the investment of these funds were personally examined and listed.
The records of tax titles held by the town were examined. The tax title register was analyzed and the recorded redemptions were checked with the treasurer's record of receipts. The tax titles on hand were compared with the records at the Registry of Deeds and re- conciled with the town accountant's controlling account.
The books and accounts of the town collector were examined and checked. The commitments were verified, the abatements as recorded were checked with the records in the several departments authorized to grant such abatements, the payments to the treasurer were verified by comparison with the treasurer's cash book, and the outstanding tax and departmental accounts were listed and reconciled with the ledger accounts.
Verification of the outstanding accounts was made by mailing notices to a number of persons whose names appeared on the books as owing money to the town, and from the replies received thereto it appears that the accounts, as listed, are correct.
167
AUDITOR'S REPORT OF ACCOUNTS
The records of receipts from licenses and permits issued by the selectmen were examined, and the payments to the treasurer were checked with the treasurer's cash book.
The records of the town clerk relative to licenses issued were examined, the payments to the Division of Fisheries and Game being verified by comparison with the receipts on file and the payments to the treasurer being checked to the treasurer's cash book.
The surety bonds of the officials required by law to furnish them were examined and found to be in proper form.
The records of all other departments collecting money for the town or committing bills for collection, including those of the health, public welfare, school, library, and cemetery departments, were ex- amined and checked by comparison with the treasurer's and the town accountant's books.
It was again noted that the receipts of the cemetery department for opening graves, etc., are retained, in lieu of compensation, by the employees who do the work, in which connection it is again rec- ommmended that all such receipts be paid into the town treasury as required by Section 53, Chapter 44, General Laws, and that the com- pensation of the employees be paid on authority of the selectmen's warrants and charged to an appropriation provided therefor.
It was also noted that members of the park and cemetery com- missions perform work in the parks and cemeteries and receive com- pensation therefor, in which connection attention is called to Section 4A, Chapter 41, General Laws, which states that "except as otherwise expressly provided, a town board may, if authorized by vote of the town, appoint any member thereof to another town office or position for the term provided by law, if any, otherwise for a term not ex- ceeding one year. The salary of any such appointee shall be fixed by vote of the town, notwithstanding the provisions of section one hun- dred and eight."
In addition to the balance sheet, there are appended to this report tables showing a reconciliation of the cash of the town treasurer and of the treasurer of the library trustees, summaries of the tax, tax title, tax possession, and departmental accounts, as well as schedules showing the condition of the several trust funds.
On behalf of my assistants and for myself, I wish to express appreciation for the cooperation extended by the various town officials. during the progress of the audit.
Respectfully submitted,
HERMAN B. DINE Assistant Director of Accounts
168
AUDITOR'S REPORT OF ACCOUNTS
RECONCILIATION OF TREASURER'S CASH
Balance April 12, 1944, per previous audit $ 46,540.87
Receipts:
April 12 to December 31, 1944 $429,551.86 1945 516,607.64
946,159.50
$992,700.37
Payments:
April 12 to December 31, 1944 .... $345,433.89
A
1945
504,993.29
$850,427.18
Balance December 31, 1945
. 142,273.19
$992,700.37
· Balance January 1, 1946
$142,273.19
Receipts January 1 to February 26,
1946
30,177.08
$172,450.27
Payments January 1 to February 26, 1946 $ 59,121.50
Balance February 26, 1946: Middlesex County National Bank of Lowell $109,090.13
Union National Bank of Lowell.
100.00
Second National Bank of Lowell
4,093.56
Cash in office, verified
45.08
113,328.77
$172,450.27
Middlesex County National Bank of Lowell
Balance February 26, 1946, per statement Deposit in transit, verified
$ 98,404.72
17,263.62
$115,668.34
Balance February 26, 1946 per check register $109,090.13
Outstanding checks February 26, 1946, per list 6,578.21 $115,668.34
169
AUDITOR'S REPORT OF ACCOUNTS
Union National Bank of Lowell
Balance February 26, 1946, per statement $ 100.00
Balance February 26, 1946 per check register $ 100.00
Second National Bank of Boston
Balance February 26, 1946, per statement
$
4,093.56
Balance February 26, 1946, per
check register $ 4,093.56
Treasurer's Cash Advance
Advance for petty cash 1946 $ 50.00
Cash on hand February 26, 1946,
verified $ 50.00
Deputy Collector's Cash Advance
Advance for petty cash, 1946 $ 50.00
Cash on hand February 26, 1946,
verified $ 50.00
RECONCILIATION OF LIBRARY TREASURER'S CASH
Balance April 12, 1944 $ 39.33
Receipts :
April 12 to December 31, 1944:
Income:
Amos F. Adams Library
Fund $ 90.00
Aaron George Cemetery Fund
8.00
Miscellaneous
2.70
100.70
1945:
Income Aaron George Ceme-
tery Fund $ . 9.25
Miscellaneous
22.50
31.75 $ 171.78
170
AUDITOR'S REPORT OF ACCOUNTS
Payments:
April 12 to December 31, 1944:
Services and supplies $ 55.15
Care of cemetery lot 8.00
$ 63.15
1945:
Services and supplies $ 47.44
Care of cemetery lot 9.25
56.69
Balance December 31, 1945
51.94
$ 171.78
Balance January 1, 1946
$ 51.94
Receipts January 1 to February 26, 1946
Miscellaneous 2.00
$ 53.94
Payments January 1 to February 26, 1946:
Services and supplies $ 10.47
Balance Feburary 26, 1946:
Union National Bank of Lowell 43.47 $ 53.94
Real Estate Taxes-1939
Tax titles disclaimed 1945
$ 1.64
Abatements 1945
$ 1.64
Real Estate Taxes 1940
Tax titles disclaimed 1945
$ 1.61
Abatements 1945
$ 1.61
Real Estate Taxes-1941
Tax titles disclaimed April 12 to December 31, 1944
$ 13.20
Abatements April 12 to December 31, 1944
$ 13.20
Tax titles disclaimed 1945
$ 1.65
Abatements 1945
$ 1.65
171
AUDITOR'S REPORT OF ACCOUNTS
Real Estate Taxes-1942
Outstanding April 12, 1944
$
1,862.93
Refunds April 12 to December 31,
1944
1,917.30
Tax titles disclaimed :
April 12 to December 31, 1944 $ 4.95
1945 1.65
6.60
$ 3,786.83
Payments to treasurer:
April 12 to December 31, 1944 $ 1,461.14
Abatements:
April 12 to December 31, 1944 .... $ 1,951.13 1.65
1945
1,952.78
Tax titles taken April 12 to Decem-
ber 31, 1944
245.03
Added to tax titles April 12 to De-
cember 31, 1944 127.88
$3,786.83
Audit adjustment: Taxes 1942 added to tax titles in
error
$ 9.90
Outstanding February 26, 1946, per
list
$ 9.90
Poll Taxes-1943
Outstanding April 12, 1944
$ 22.00
Abatements April 12 to December 31, 1944 $ 22.00
Personal Taxes-1943
Outstanding April 12, 1944
$ 59.79
Payments to treasurer April 12 to
December 31, 1944 $ 59,79
172
AUDITOR'S REPORT OF ACCOUNTS
Real Estate Taxes-1943
Outstanding April 12, 1944
$ 16.530.74
Refunds April 12 to December 31, 1944 1,824.34
Tax titles disclaimed 1945 1.57
$ 18,356.65
Payments to treasurer:
April 12 to December 31, 1944 .... $ 15,236.81
1945
370.53
$ 15,607.34
Abatements:
April 12 to December 31, 1944 ....
$
1,924.05
1945
1.57
1,925.62
Tax titles taken 1945
3.14
Added to tax titles
April 12 to December 31, 1944
820.55
$ 18,356.65
Poll Taxes-1944
Outstanding April 12, 1944
$
1,182.00
Additional commitment
April 12 to December 31, 1944
136.00
Overpayment to be refunded --
transferred to refund account.
12.00
$
1,330.00
Payments to treasurer
April 12 to December 31, 1944
$
1,098.00
Abatements April 12 to December
31, 1944
232.00
$ 1,330.00
Personal Taxes-1944
Commitment per warrant
$ 26,755.42
Overpayment to be refunded-
transferred to refund account:
April 12 to December 31, 1944
16.50
1945
3.30
19.80
$ 26,775.22
173
AUDITOR'S REPORT OF ACCOUNTS
Payments to treasurer:
April 12 to December 31, 1944 .... $ 25,880.83
1945 .
837.46
$ 26,718.29
Abatements:
April 12 to December 31, 1944 .... $ 39.60
1945
17.33
56.93
$26,775.22
Real Estate Taxes-1944 €
Commitment per warrant
$232,966.08
Refunds:
April 12 to December 31, 1944 $ 2,087.25
1945
45.00 $ 2,132.25
Overpayments to be refunded, transferred to refund account: April 12 to December 31, 1944 .. $ 181.51
1945
14.95
196.46
Credit balance December 31, 1945
2.47
$235,297.26
Payments to treasurer:
April 12 to December 31, 1944 $205,902.57 1945
21,720.10
$227,622.67
Abatements:
April 12 to December 31, 1944 $ 6,419.11
1945
346.11
6,765.22
Tax titles taken 1945
104.78
Added to tax titles:
April 12 to December 31, 1944 $ 798.81
5.78
1945
804.59
$235,297.26
174
AUDITOR'S REPORT OF ACCOUNTS
Refunds January 1 to February 26, 1946
$ 74.25
·
Audit adjustment: Abatement cancelled
2.47
$ 76.72
Credit balance January 1, 1946
$ 2.47
Abatements January 1 to February 26, 1946
74.25
$ 76.72
Poll Taxes-1945
Commitment per warrant
$ 6,052.00
Refunds
· 8.00
Overpayments to be refunded, transferred to refund account
6.00
$ 6,066.00
Payments to treasurer
$ 3,904.00
Abatements
2,122.00
Outstanding December 31, 1945
40.00
$ 6,066.00
Outstanding January 1, 1946 Audit adjustment:
$ 40.00
Payment after abatement
2.00
Overpayment to be refunded
2.00
$ 44.00
Payments to treasurer January 1 to February 26, 1946
$ 12.00
Abatements January 1 to February 26, 1946 8.00
Outstanding February 26, 1946, per list
24.00
$ 44.00
Personal Taxes-1945
Commitment per warrant
$ 27,001.36
Payments to treasurer
$ 26,236.54 56.87
Abatements
Outstanding December 31, 1945
707.95
$ 27,001.36
175
AUDITOR'S REPORT OF ACCOUNTS
Outstanding January 1, 1946
Overpayments to be refunded
$ 707.95 7.00
$ 714.95
Payments to treasurer
636.18
January 1 to February 26, 1946 Abatements January 1 to February. 26, 1946 3.50
Outstanding February 26, 1946, per list
75.27
$ 714.95
Real Estate Taxes-1945
Commitment per warrant 1945
$243,005.03 3.50
Refunds
$243,008.53
Payments to treasurer
$223,106.89
Abatements
3,015.67
Added to tax titles
5.25
Outstanding December 31, 1945
16,880.72
$243,008.53
Outstanding January 1, 1946
$ 16,880.72
Refunds January 1 to February 26, 1946
61.25
Overpayments to be refunded
93.65
$ 17,035.62
Payments to treasurer January 1 to February 26, 1946 .. Abatements January 1 to February 26, 1946
$ 10,512.23
Added to tax titles January 1 to February 26, 1946 647.67
Outstanding February 26, 1946, per list
5,759.34
$ 17,035.62
Timber Salvage Taxes
Outstanding April 12, 1944:
Personal taxes 1941 $ 240.08 165.00 $ 405.08
Personal taxes 1942
Outstanding December 31, 1945 and
February 26, 1946, per list $ 405.08
116.38
176
AUDITOR'S REPORT OF ACCOUNTS
Motor Vehicle Excise Taxes-1943
Outstanding April 12, 1944
$
160.62
Payments to treasurer
April 12 to December 31, 1944
$
117.19
Abatements April 12 to December 31, 1944 43.43
$ 160.62
Motor Vehicle Excise Taxes-1944
Outstanding April 12, 1944
$
2,574.52
Commitments:
April 12 to December 31, 1944 .... $
5,052.96
1945
81.81
5,134.77
Refunds:
April 12 to December 31, 1944
$
169.61
1945
2.00
171.61
Abatement in error 1945
2.00
$ 7,882.90
Payments to treasurer:
April 12 to December 31, 1944
$
7,400.24
1945
171.08 $ 7,571.32
Abatements:
April 12 to December 31, 1944 .... $ 290.47
1945
21.11
311.58
$
7,882.90
Motor Vehicle Excise Taxes-1945
Commitments per warrants 1945
$
8,647.59
Refunds
47.81
Overpayments to be refunded,
transferred to refund account
2.85
$ 8,698.25
Payments to treasurer
$
8,436.77
117.34
Abatements
Outstanding December 31, 1945
144.14
$
8,698.25
177
AUDITOR'S REPORT OF ACCOUNTS
Outstanding January 1, 1946
$ 144.14
Commitments January 1 to Febru- ary 26, 1946 Refunds January 1 to February 26, 1946
204.93
3.48
Overpayments to be refunded
11.72
$ 364.27
Payments to treasurer
$ 262.95
January 1 to February 26, 1946 .. Abatements January 1 to February 26, 1946
5.30
Audit adjustment-abatements not recorded
5.97
Outstanding February 26, 1946, per list
90.05
$ 364.27
Interest and Costs on Taxes
Collections April 12, 1944 to De- cember 31, 1945:
Interest:
Poll taxes: Levy of 1944 $ 10.19
Personal taxes:
Levy of 1943 $ 1.63
Levy of 1944
14.14
Levy of 1945
3.96
19.73
Real estate taxes:
Levy of 1942 $ 101.08
Levy of 1943
430.69
Levy of 1944
444.04
Levy of 1945
79.89
1,055.70
Motor vehicle excise taxes:
Levy of 1943 $ 4.23
Levy of 1944
35.05
Levy of 1945
16.42
55.70
Costs:
Poll taxes:
Levy of 1944 $ 84.00
Levy of 1945
125.65
209.65
1
178
AUDITOR'S REPORT OF ACCOUNTS
Real estate taxes:
Levy of 1942 $ 31.50
Levy of 1943
5.50
Levy of 1944
11.00
48.00
$1,398.97
Payments to treasurer:
April 12 to December 31, 1944
$ 735.63
1945
663.34
$1,398.97
Collections January 1 to February . 26, 1946:
Interest:
Personal taxes:
Levy of 1945 $ 6.07
Real estate taxes: Levy of 1945
138.36
Motor vehicle excise taxes:
Levy of 1945 1.31
Costs:
Poll taxes:
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