Town annual report of Chelmsford 1947, Part 10

Author:
Publication date: 1947
Publisher: Town of Chelmsford
Number of Pages: 246


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The records of tax titles held by the town were examined and checked. The additions to the tax title account were checked with the records of the tax collector, the reported redemptions were com- pared with the receipts as entered on the treasurer's cash book, and the tax titles on hand were listed and checked with the records in the Registry of Deeds.


The books and accounts of the town collector were examined and checked. The town and district taxes, excises, and departmental accounts outstanding at the time of the previous examination and all subsequent commitment lists were audited and proved. The record- ed collections were checked with the payments to the town and district treasurers as shown on the treasurers' cash books, the abatements were checked with the assessors' record of abatements granted and with the records of the several other departments authorized to grant such credits, the additions to the tax title account were compared with the treasurer's record of tax titles held by the town, and the out- standing tax, excise, and departmental accounts were listed and reconciled with the town accountant's books.


Further 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 districts, the replies received thereto indicating that the accounts as listed are correct.


1


159


AUDITOR'S REPORT OF ACCOUNTS


The town clerk's record of dog, sporting, and miscellaneous li- censes issued were examined and checked, the payments to the Di- vision of Fisheries and Game and to the town treasurer being veri- fied by comparison with the receipts on file and with the treasurer's cash book.


The surety bonds of the officials required by law to be bonded were examined and found to be in proper form.


The records of the selectmen, the sealer of weights and meas- ures, the school, and cemetery departments, as well as those of all other departments collecting money for the town, were examined, checked, and reconciled with the treasurer's and the town account- ant's books.


In connection with receipts from the sale of real estate, it is recommended that a cash book record, showing the date of sale, the name of the purchaser, a description of the real estate sold, the amount received, and the date of payment to the town treasurer, be kept in the selectmen's office.


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 the recommendation is again made 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 the authority of selectmen's warrants and charged to an appropriation provided therefor.


It was again 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 again called to the provisions of Section 4A, Chapter 41, General Laws.


There are appended to this report, in addition to the balance sheet referred to, tables showing a reconciliation of the cash of the town treasurer and the treasurer of the library trustees, summaries of the tax, excise, tax title, tax possession, and departmental accounts, as well as schedules showing the condition of the several trust and in- vestment funds. €


For the cooperation received from the several town officials dur- ing the progress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.


Respectfully submitted,


HBD:HAC


HERMAN B. DINE, Assistant Director of Accounts.


160


AUDITOR'S REPORT OF ACCOUNTS


RECONCILIATION OF TREASURER'S CASH


Balance February 27, 1946 $113,328.77 Receipts February 27 to December 31, 1946 643,092.04


Payments February 27 to December 31, 1946 .... $617,374.33 Balance December 31, 1946 139,046.48


$756,420.81


$756,420.81


Balance January 1, 1947 $139,046.48 Receipts January 1 to August 12, 1947 303,091.86


$442,138.34


Payments January 1 to August 12, 1947 $369,130.47 Balance August 12, 1947:


Middlesex County National


Bank, Lowell


$ 69,658.95


Union National Bank, Lowell 100.00 Second National Bank, Boston 3,000.00


Cash in office, verified


248.92


$ 73,007.87 $442,138.34


MIDDLESEX COUNTY NATIONAL BANK OF LOWELL


Balance August 12, 1947, per statement $ 74,057.28 Deposit in transit August 12, 1947, verified 2,542.61


$ 76,599.89 Balance August 12, 1947, per check register ____ $ 69,658.95


Outstanding checks August 12, 1947, per list


6,940.94


$ 76,599.89


UNION NATIONAL BANK OF LOWELL


Balance August 12, 1947, per statement


$


100.00


Balance August 12, 1947, per check register.


$


100.00


SECOND NATIONAL BANK OF BOSTON


Palance August 12, 1947, per statement


$


3,000.00


Balance August 12, 1947, per check register


$


3,000.00


-


161


AUDITOR'S REPORT OF ACCOUNTS


TREASURER'S CASH ADVANCE


Advance for petty cash 1947 $ 50.00


Cash on hand August 12, 1947, verified


$ 50.00


DEPUTY COLLECTOR'S CASH ADVANCE


Advance for petty cash 1947


$ 50.00


Cash on hand, August 12, 1947, verified


$ 50.00


RECONCILIATION OF LIBRARY TREASURER'S CASH


Balance February 27, 1946 $ 43.47


Receipts February 27 to December 31, 1946 Income:


Amos F. Adams Library Fund $ ' 260.00


Aaron George Cemetery Fund 10.20


Miscellaneous 4.00


$ 274.20


317.67


Payments February 27 to December 31, 1946:


Services and supplies $ 248.56


Care of cemetery lot 10.20


Miscellaneous


45.47


$ 304.23


Balance December 31, 1946


13.44


$ 317.67


Balance January 1, 1947


$ 13.44


Payments January 1 to Augsut 12, 1947: Services and supplies $ 4.25


Balance August 12, 1947: Middlesex County National Bank of Lowell, per statement and check book 9.19


$ 13.44


162


AUDITOR'S REPORT OF ACCOUNTS


REAL ESTATE TAXES-1942


Outstanding February 27, 1946


$ 9.90


Abatements February 27 to


December 31, 1946


$ 9.90


POLL TAXES-1945


Outstanding February 27, 1946 $ 22.00


. Overpayment to be refunded transferred to refund account 4.00


$ 26.00


Payments to treasurer February 27 to December 31, 1946. $ 4.00


Abatements February 27 to December 31, 1946


22.00


$ 26.00


PERSONAL PROPERTY TAXES-1945


Outstanding February 27, 1946 $ 68.27


Overpayments to be refunded, .. transferred to refund account 7.00


$ 75.27


Payments to treasurer, February 27 to December 31, 1946


$ 67.39


Abatements February 27 to December 31, 1946


7.88


$ 75.27


REAL ESTATE TAXES-1945


Outstanding February 27, 1946 $ 5,665.69


Overpayments to be refunded, transferred to refund account 93.65


$ 5,759.34


Payments to treasurer, February 27 to December 31, 1946. $ 5,674.46


Transfers to tax titles February 27 to December 31, 1946


84.88


$


5,759.34


163


AUDITOR'S REPORT OF ACCOUNTS


POLL TAXES-1946


Commitment per warrant $ 5,854.00


Additional commitment


274.00


Refunds


$ 6,128.00 170.00


$ 6,298.00


Payments to treasurer


$ 4,448.00


Abatements


1,806.00


Outstanding December 31, 1946


44.00


$ 6,298.00


Outstanding January 1, 1947.


$ 44.00


Refunds January 1 to August 12, 1947


2.00


$ 46.00


Payments to treasurer January 1 to August 12, 1947


$ 14.00


Abatements January 1 to


August 12, 1947


32.00


$ 46.00


PERSONAL PROPERTY TAXES-1946


Commitment per warrant


$ 32,968.87


Refunds


4.30


$ 32,973.17


Payments to treasurer


$ 32,675.37


Abatements


32.26


Outstanding December 31, 1946


265.54


$ 32,973.17


Outstanding January 1, 1947. Payments to treasurer, January 1 to August 12, 1947


$ 265.54


$ 265.54


164


AUDITOR'S REPORT OF ACCOUNTS


REAL ESTATE TAXES-1946


Commitment per warrant. $301,618.15


Additional Commitment 96.75


Refunds


$301,714.90 218.78


$301,933.68


Payments to treasurer


$281,162.20


Abatements


2,734.74


Outstanding December 31, 1946


18,036.74


$301,933.68


Outstanding January 1, 1947


$ 18,036.74


Refunds January 1 to August 12, 1947


5.38


Audit adjustment-


Overpayments to be refunded, transferred to refund account 131.15


$ 18,173.27


Payments to treasurer January 1 to August 12, 1947


$ 17,737.79


Abatements January 1 to August 12, 1947


40.85


Transferred to tax titles January 1


to August 12, 1947


390.33


Outstanding August 12, 1947, per list -


4.30


$ 18,173.27


POLL TAXES-1947


Commitment January 1 to


August 12, 1947, per warrant $ 5,898.00


Refunds January 1, to August 12, 1947


68.00


$ 5,966.00


Payments to treasurer, January 1 to August 12, 1947


$ 3,924.00


Abatements January 1 to


August 12, 1947


2,042.00


$ 5,966.00


.


165


AUDITOR'S REPORT OF ACCOUNTS


PERSONAL PROPERTY TAXES-1947


Commitment January 1 to August 12, 1947, per warrant Payments to treasurer January 1 to August 12, 1947 $ 2,414.79


$ 38,047.05


Outstanding August 12, 1947, per list


35,632.26


$ 38,047.05


TIMBER SALVAGE TAXES


Outstanding February 27, 1946


$ 405.08


Outstanding December 31, 1946 and August 12, 1947, per list:


Personal property taxes 1941


Personal property taxes 1942


$ 240.08 165.00


$ 405.08


MOTOR VEHICLE AND TRAILER EXCISES 1945


Outstanding February 27, 1946


$ 78.33


Refunds February 27 to December 31, 1946 22.86


Refund of motor vehicle and trailer excise 1945 reported as motor vehicle and trailer excise 1946 1.30


Credit balance December 31, 1946


7.57


$ 110.06


Payments to treasurer February 27 to December 31, 1946 Abatements February 27 to December 31, 1946


$ 75.91


34.15


$ 110.06


Audit adjustment- Overpayments to collector, transferred to refund account


$


7.57


Credit balance January 1, 1947.


$ 7.57


1


166


AUDITOR'S REPORT OF ACCOUNTS


MOTOR VEHICLE AND TRAILER EXCISES-1946


Commitment per warrants


$ 12,342.45 161.97


Refunds


$ 12,504.42


Payments to treasurer


$ 11,496.29


Abatements


271.49


Refund of motor vehicle and trailer excise 1945 reported as motor vehicle and trailer excise 1946


1.30


Outstanding December 31, 1946


735.34


$ 12,504.42


Outstanding January 1, 1947.


$ 735.34


Commitment January 1 to August 12, 1947, per warrants Refunds January 1 to August 12, 1947


417.24


2.68


$ 1,155.26


Payments to treasurer January 1 to August 12, 1947


$ 1,131.76


Abatements January 1 to


August 12, 1947


23.50


$ 1,155.26


MOTOR VEHICLE AND TRAILER EXCISES-1947


Commitment January 1 to August 12, 1947, per warrants $ 12,114.68


Refunds January 1 to August 12, 1947


151.11


Audit adjustment-


Duplicate abatements


5.62


$ 12,271.41


Payments to treasurer January 1 to August 12, 1947


$ 12,044.48


Abatements January 1 to August 12, 1947


190.40


Outstanding August 12, 1947, per list


36.53


$ 12,271.41


167


AUDITOR'S REPORT OF ACCOUNTS


INTEREST AND COSTS ON TAXES AND EXCISES


Collections February 27, 1946 to


August 12, 1947:


Interest:


Taxes:


Levy of 1945 $ 123.12


Levy of 1946


380.47


Levy of 1947


.23


Motor vehicle and trailer excises:


Levy of 1945 $ 1.65


Levy of 1946


29.74


Levy of 1947


20.29


$ 555.50


Costs:


Levy of 1945


$ 25.70


Levy of 1946


109.95


Levy of 1947


79.45


$ 215.10


Audit adjustment-


Interest on East Chelmsford Water District Taxes 1946 reported as


interest on taxes 1946


$ .05


$ 770.65


Payments to treasurer:


February 27 to December 31, 1946


$ 336.06


January 1 to August 12, 1947


434.59


$ 770.65


EAST CHELMSFORD WATER DISTRICT TAXES-1945


Cash in town treasury February 27, 1946


$ 117.55


Outstanding February 27, 1946


70.45


Interest collections February 27 to December 31, 1946


1.69


$ 189.69


Abatements February 27 to December 31, 1946


$ 8.90


Cash in town treasury


December 31, 1946


180.79


$ 189.69


168


AUDITOR'S REPORT OF ACCOUNTS


Cash in town treasury January 1, 1947 Payments to district treasurer January 1 to August 12, 1947


$ 180.79


$ 180.79


EAST CHELMSFORD WATER DISTRICT TAXES-1946


Commitment per warrant


$


1,547.46


Interest collections 1.27


$ 1,548.73


Abatements


$ 2.88


Outstanding December 31, 1946


98.58


Cash in town treasury December 31, 1946


1,447.27


$ 1,548.73


Cash in town treasury January 1, 1947


$ 1,447.27


Outstanding January 1, 1947


98.58


Interest collections January 1 to August 12, 1947 1.49


Audit adjustment-


Interest on East Chelmsford Water District Taxes 1946 reported as interest on taxes 1946 .05


$ 1,547.39


Payments to district treasurer January 1 to August 12, 1947


$ 1,537.91


Abatements January 1 to August 12, 1947 9.48


$ 1,547.39


SOUTH CHELMSFORD WATER DISTRICT TAXES-1945 Cash in town treasury February 27, 1946 $ 401.06


Payments to district treasurer February 27 to December 31, 1946 $ 401.06 -


.


AUDITOR'S REPORT OF ACCOUNTS


SOUTH CHELMSFORD WATER DISTRICT TAXES-1946


Commitment per warrant $ 402.70 .15


Interest collections


Payments to district treasurer 1946


$


402.85


$


402.85


TAX TITLES


Balance February 27, 1946 $ 4,416.53


Transferred to tax titles February 27 to December 31, 1946


Taxes 1945


$


84.88


Interest and costs


27.13


$ 112.01


Foreclosures entered in error February 27 to December 31, 1946 $ 91.60


$


4,620.14


Payments to treasurer


February 27 to December 31, 1946


$ 2,082.31


Foreclosures February 27 to


December 31, 1946 183.04


Balance December 31, 1946


2,354.79


$ 4,620.14


Balance January 1, 1947


$


2,354.79


Transferred to tax titles January 1 to August 12, 1947: . Taxes 1946 $ 390.33


Interest and costs 4.86


$ 395.19


Audit adjustments:


Interest and costs not reported $ .44


Interest and costs reported as


tax titles redeemed


2.73


$ 3.17


$ 2,753.15


169


170


AUDITOR'S REPORT OF ACCOUNTS


Payments to treasurer


January 1 to August 12, 1947


$ 305.36


Disallowances by court order


7.79


January 1 to August 12, 1947 Foreclosures January 1 to August 12, 1947


232.03


Audit adjustments:


Foreclosures not reported .... $ 32.55


Foreclosures entered in error 183.20


$ 215.75


Balance August 12, 1947, per list


$ 1,992.22


$ 2,753.15


TAX POSSESSIONS


Balance February 27, 1946


$ 4,651.92


Foreclosures February 27 to


December 31, 1946 183.04


Gain on sale of tax possessions February 27 to December 31, 1946 300.88


$ 5,135.84


Sales of tax possessions February 27 to December 31, 1946 $ 624.96


Foreclosures entered in error February 27 to December 31, 1946 $ 91.60


Balance December 31, 1946


4,419.28


$ 5,135.84


Balance January 1, 1947


$ 4,419.28


Foreclosures January 1 to


August 12, 1947


232.03


Audit adjustments:


Foreclosures not reported. .. $ 32.55


Foreclosures entered in error 183.20


Gains on sales of tax possessions not reported 194.87


$ 410.62


$ 5,061.93


1


1


171


AUDITOR'S REPORT OF ACCOUNTS


Sales of tax possessions January 1 to August 12, 1947 $ $450.00


Audit adjustments :


Sales of tax possessions credited to:


Sales of town property $ 315.00


Estimated receipts 125.04


$ 440.04


Balance August 12, 1947, per list


$ 4,171.89


$


5,061.93


SELECTMEN'S DEPARTMENT Accounts Receivable $ 146.63


Outstanding February 27, 1946


Commitments February 27 to December 31, 1946 39.42


$ 186.05


Payments to treasurer February 27 to December 31, 1946


$ 39.42


Outstanding December 31, 1946


146.63


$ 186.05


-


Outstanding January 1, 1947


$ 146.63


Commitments January 1 to August 12, 1947


38.00


$ 184.63


Payments to treasurer January 1 to August 12, 1947


$ 30.00


Outstanding August 12, 1947,


per list


154.63


$ 184.63


172


AUDITOR'S REPORT OF ACCOUNTS


SELECTMEN'S DEPARTMENT Licenses, Permits, etc.


Receipts February 27 to December 31, 1946:


Licenses and permits issued :


Automobile agent $ 75.00


Bowling and pool


30.00


Entertainment


43.00


Garage


.50


Gasoline and explosives


5.00


Liquor


2,752.50


Lord's Day


40.00


Victualler


20.00


$


2,966.00


Advertising hearings


36.91


$ 3,002.91


Payments to treasurer


February 27 to December 31, 1946 $ 890.41


Cash balance December 31, 1946


2,112.50


$


3,002.91


Cash balance January 1, 1947 $ 2,112.50


Receipts January 1 to August 12, 1947:


Licenses and permits issued:


Auctioneer


$ 4.00


Automobile agent


90.00


Entertainment


45.50


Garage


1.00


Gasoline and explosives


3.00


Junk


12.50


Liquor


1,251.00


Lord's Day


32.00


Victualler


24.00


40.25


Advertising hearings $ 1,463.00


$ 3,615.75


173


AUDITOR'S REPORT OF ACCOUNTS


Payments to treasurer January 1 to August 12, 1947


Cash balance August 12, 1947


$ 3,603.75 12.00


$ 3,615.75


Cash balance August 13, 1947.


$ 12.00


Receipts August 13 to 30, 1947: Advertising hearings


6.96


$ 18.96


Payments to treasurer August 13 to 30, 1947


$ 18.96


TOWN CLERK Dog Licenses


Licenses issued February 27 to


December 31, 1946:


Male-441 @ $2.00


$ 882.00


Female-85 @ $5.00


425.00


Spayed female-145 @ $2.00


290.00


Kennel-3 @ $10.00


30.00


Kennel-2 @ $25.00


50.00


$ 1,677.00


Payments to treasurer


February 27 to December 31, 1946


$ 1,541.80


Fees retained February 27 to December 31, 1946


135.20


$ 1,677.00


Licenses issued January 1 to August 12, 1947:


Male-540 @ $2.00


$ 1,080.00


Female-106 @ $5.00


530.00


Spayed female-159 @ $2.00


318.00


Kennel-3 @ $10.00


30.00


Kennel-2 @ $25.00


50.00


$ 2,008.00


174


AUDITOR'S REPORT OF ACCOUNTS


Payments to treasurer January 1 to August 12, 1947


$ 1,840.60


Fees retained January 1 to August 12, 1947


162.00


Cash on hand August 12, 1947, verified 5.40


$


2,008.00


TOWN CLERK Sporting Licenses


Licenses issued January 1


.


to August 12, 1947:


Series #1-325 @ $2.00


$ 650.00


2-12 @ $2.00


24.00


3-163 @ $3.25


529.75


4-99 @ $1.25


123.75


5-3 @ $2.25


6.75


6-2 @ $5.25


10.50


7-4 @ $1.50


6.00


9-6 @ $5.25


31.50


12-2 @ $0.50


1.00


$ 1,383.25


Payments to Division of Fisheries and Game January 1 to August 12,


1947 $ 1,205.25


Fees retained January 1 to


August 12, 1947


153.50


Cash on hand August 12, 1947, verified


24.50


$ 1,383.25


TOWN CLERK Miscellaneous Licenses and Permits


Licenses and permits issued


February 27 to December 31, 1946:


Auctioneer


$ 4.00


Blasting


8.00


Gasoline renewals


3.50


Junk 5.00


$ 20.50


175


AUDITOR'S REPORT OF ACCOUNTS


Payments to treasurer


February 27 to December 31, 1946


$ 16.50


Cash balance December 31, 1946


4.00


$ 20.50


Cash balance January 1, 1947 ....


$ 4.00


Licenses and permits issued


January 1 to August 12, 1947:


Auctioneer $ 6.00


Blasting


1.00


Gasoline renewals


2.25


Junk


25.00


$ 34.25


$ 38.25


Payments to treasurer


January 1 to August 12, 1947


$ 33.75


Cash on hand August 12, 1947,


verified


$ 4.50


$ 38.25


TOWN HALL RENTALS Accounts Receivable


Outstanding February 27, 1946


$ 5.20


Commitment February 27 to


December 31, 1946


54.00


$ 59.20


Payments to treasurer


February 27 to December 31, 1946


$ 54.00


Outstanding December 31, 1946


5.20


$ 59,20


Outstanding January 1, 1947.


$ 5.20


Commitments January 1 to


31.20


August 12, 1947


$ 36.40


$ 36.40


Payments to treasurer January 1 to August 12, 1947


176


AUDITOR'S REPORT OF ACCOUNTS


TOWN HALL RENTALS


Receipts February 27 to


December 31, 1946:


Center hall


$ 468.00


North hall


67.00


$ 535.00


· Payments to treasurer


February 27 to December 31, 1946 $ 461.00


Cash balance December 31, 1946


74.00


$ 535.00


Cash balance January 1, 1947. $ 74.00


Receipts January 1 to Aug. 12, 1947:


Center hall


$


522.00


North hall


205.00


$ 727.00


Payments to treasurer January 1 to Aug. 12, 1947


$ 801.00


Receipts August 13 to Sept. 8, 1947:


Center hall $ 8.00


North hall


60.00


$ 68.00


Payments to treasurer


August 13 to Sept. 8, 1947


$ 8.00


. Cash on hand September 8, 1947, verified $ 60.00


$ 68.00


POLICE DEPARTMENT Accounts Receivable


Outstanding February 27, 1946 $ 5.00 Commitments February 27 to


December 31, 1946 850.22


$ 855.22


$ 801.00.


177


AUDITOR'S REPORT OF ACCOUNTS


Payments to treasurer February 27 to Dec. 31, 1946


Outstanding December 31, 1946


$ 850.22 5.00


$ 855.22


Outstanding January 1, 1947


$ 5.00


Commitments January 1 to August 12, 1947


753.00


$ 758.00


Payments to treasurer January 1 to August 12, 1947


$ 753.00


Outstanding August 12, 1947, per list


5.00


$ 758.00


POLICE DEPARTMENT Miscellaneous Receipts $ 9.75


Cash balance February 27, 1946


Receipts February 27 to December 31, 1946:


Bicycle registrations $ 8.50


Revolver permits


35.00


$ . 43.50


$ 53.25


Payments to treasurer


February 27 to Dec. 31, 1946


$ 50.25


Cash balance December 31, 1946


3.00


$ 53.25


Cash balance January 1, 1947. $ 3.00


Receipts January 1 to August 12, 1947:


Bicycle registrations 20.50


Revolver permits


19.50


$ 40.00


$ 43.00


178


AUDITOR'S REPORT OF ACCOUNTS


Payments to treasurer


January 1 to August 12, 1947


$ 18.00


Cash balance August 12, 1947


25.00


$43.00


Cash balance August 13, 1947.


$ 25.00


Receipts August 13 to Sept. 4, 1947:


Bicycle registrations $ 3.00


Revolver permits


2.00


$ 5.00


$ 30.00


Payments to treasurer


August 13 to Sept. 4, 1947. ---


$ 29.00


Cash on hand, September 4, 1947


verified


1.00


$ 30.00


FOREST FIRE DEPARTMENT Accounts Receivable


Outstanding February 27, 1946


$ 2.50


Outstanding December 31, 1946 and


August 12, 1947, per list ......


$ 2.50


SEALER OF WEIGHTS AND MEASURES John B. Emerson, Sealer


Fees February 27 to


December 31, 1946 $ 92.72


Payments to treasurer February 27 to Dec. 31, 1946


$ 92.72


Norman E. Mochrie, Scaler


Fees January 1 to August 12, 1947 $ 38.64


Cash balance August 12, 1947:


Verified September 8, 1947


$ 38.64


AUDITOR'S REPORT OF ACCOUNTS


HEALTH DEPARTMENT Accounts Receivable $ 700.14


Outstanding February 27, 1946.


Commitments February 27 to


702.63


December 31, 1946


$ 1,402.77


Payments to treasurer


February 27 to Dec. 31, 1946


$ 622.68


Disallowances by State


February 27 to Dec. 31, 1946


40.70


Outstanding December 31, 1946


739.39


$ 1,402.77


Outstanding January 1, 1947


$ 739.39


Commitments January 1 to


August 12, 1947


675.07


$ 1,414.46


Payments to treasurer


January 1 to August 12, 1947


$ 39.25


Outstanding August 12, 1947, per list


1,375.21


$ 1,414.46


HEALTH DEPARTMENT Licenses and Permits


Licenses and permits issued


February 27 to Dec. 31, 1946:


Alcohol


$ 6.00


Bottling


20.00


Cabin


.50


Funeral director


2.00


Plumbing


453.00


Slaughtering


88.00


$ 569.50


Payments to treasurer


February 27 to Dec. 31, 1946


$ 548.50


Cash balance December 31, 1946


21.00


$ 569.50


/


179


180


AUDITOR'S REPORT OF ACCOUNTS


Cash balance January 1, 1947.


$ 21.00


Licenses issued January 1 to


August 12, 1947:


Alcohol $ 11.00


Cabin


2.00


Funeral director


2.00


Ice cream manufacture


10.00


Plumbing


317.50


Poultry


2.00


$ 344.50


$365.50


Payments to treasurer


January 1 to August 12, 1947


$ 280.50


Cash balance August 12, 1947.


85.00


$365.50


Cash balance August 13, 1947.


$ 85.00


Permits issued August 13 to 30, 1947-Plumbing


25.00


$ 110.00


Payments to treasurer


August 13 to 30, 1947


$ 90.00


Cash on hand August 30, 1947, verified


20.00


$ 110.00


MILK INSPECTOR


Licenses issued February 27 to


December 31, 1946:


Milk


$ 30.50


Oleomargarine


8.00


Pasteurization


.40.00


$ 78.50


Payments to treasurer


February 27 to Dec. 31, 1946


$ 78.00


Cash balance December 31, 1946


.50


$ 78.50


181


AUDITOR'S REPORT OF ACCOUNTS


Cash balance January 1, 1947.


$ .50


Licenses issued January 1 to


August 12, 1947:


Milk


$ 30.00


Oleomargarine


7.50


Pasteurization


20.00


-


$ 57.50


$ 58.00


Payments to treasurer


January 1 to August 12, 1947


$ 46.00


Cash balance August 12, 1947


12.00


$ 58.00


$ 12.00


Cash balance August 13, 1947 Payments to treasurer August 13 to 30, 1947


$ 11.50


Cash on hand August 30, 1947, verified


.50


$ 12.00


HIGHWAY DEPARTMENT Accounts Receivable


Outstanding February 27, 1946


$ 25.70


Commitments February 27 to December 31, 1946


1,085.34


$ 1,111.04


Payments to treasurer


February 27 to Dec. 31, 1946


1,085.34


Outstanding December 31, 1946


25.70


$ 1,111.04


Outstanding January 1, 1947.


$ 25.70 Commitments January 1 to


August 12, 1947


135.50


$ 161.20


182


AUDITOR'S REPORT OF ACCOUNTS


Payments to treasurer January 1 to August 12, 1947 $ 125.50 Outstanding August 12, 1947, per list 35.70


$ 161.20


PUBLIC WELFARE DEPARTMENT Temporary Aid-Accounts Receivable


Outstanding February 27, 1946 $ 516.31


Commitments February 27 to December 31, 1946 4,558.91


:


$ 5,075.22


Payments to treasurer February 27 to Dec. 31, 1946


$ 5,075.22


Commitments January: 1 to August 12, 1947


$ 5,287.13


Payments to. treasurer January 1 to August 12, 1947 $ 431.40


Outstanding August 12, 1947,


per list


4,855.73


$ 5,287.13


Aid to Dependent Children-Accounts Receivable


Outstanding February 27, 1946


$ 999.39


Commitments February 27 to December 31, 1946 1,851.24


$ 2,850.63


Payments to treasurer


February 27 to Dec. 31, 1946


$ 2,060.73


Outstanding December 31, 1946


789.90


$ 2,850.63


Outstanding January 1, 1947.


$ 789.90


Commitments January 1 to


August 12, 1947 $ 2,342.40


$ 3,132.30


183


AUDITOR'S REPORT OF ACCOUNTS


Payments to treasurer January 1 to August 12, 1947


$ 2,046.20


Outstanding August 12, 1947,


per list 1,086.10


$ 3,132.30


BUREAU OF OLD AGE ASSISTANCE Accounts Receivable


Outstanding February 27, 1946 $ 879.31


Commitments February 27 to


December 31, 1946


47,571.12


$ 48,450.43


Payments to treasurer February 27 to Dec. 31, 1946


$ 47,869.92


Abatements February 27 to December 31, 1946


8.30


Outstanding December 31, 1946


572.21


$ 48,450.43


Outstanding January 1, 1947


$ 572.21


Commitments January 1 to August 12, 1947


36,203.21


Audit adjustment- Commitment not reported


589.71


$ 37,365.13


Payments to treasurer January 1 to Aug. 12, 1947 $ 30,929.28


Audit adjustment- State's share of old age assistance recoveries


589.71


Outstanding August 12, 1947, per list 5,846.14


$ 37,365.13


184


AUDITOR'S REPORT OF ACCOUNTS


SALE OF OFFICE EQUIPMENT Accounts Receivable


Commitments February 27 to December 31, 1946


$ 50.00


Payments to treasurer February 27 to Dec. 31, 1946


$ 50.00


STATE AID Accounts Receivable $ 130.00


Outstanding February 27, 1946


Commitments February 27 to


December 31, 1946


110.00


$ 240.00


Payments to treasurer


February 27 to Dec. 31, 1946


$ 200.00


Outstanding December 31, 1946




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