USA > Massachusetts > Middlesex County > Chelmsford > Town annual report of Chelmsford 1947 > Part 10
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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.
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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
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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
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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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