USA > Massachusetts > Middlesex County > Chelmsford > Town annual report of Chelmsford 1961 > Part 7
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Verification notices were mailed to a number of persons whose names appeared on the books as owing money to the town. Several replies were received claiming payment of the amount in question, and
76
ANNUAL TOWN REPORT
investigation of these claims disclosed a discrepancy existing in the amount of $206.14, which sum was paid to the town by the collector prior to the completion of the audit.
It was noted that taxes, and motor vehicle and trailer excise dating back to 1955 are unpaid on the books of the collector, and it is recom- mended that prompt action be taken to effect a settlement of all the delinquent accounts.
The detailed checking required to effect a proper reconciliation of the treasurer's and the collector's accounts added materially to the time consumed in the audit.
The records of departmental cash collections by the town clerk, the board of selectmen, the sealer of weights and measures, and the inspectors of building and wiring, as well as by the police, fire, health, highway, public welfare, school, library, and cemetery departments, and by all other departments in which money was collected for the town, were examined and checked. The payments to the town treasurer were verified, and the cash on hand in the several departments was proved by actual count.
The surety bonds of the officials required by law to furnish them for the faithful performance of their duties were examined and found to be in proper form.
Appended to this report, in addition to the balance sheet, are tables showing reconciliations of the treasurer's and town clerk's cash, sum- maries of the tax, excise, tax title, tax possessions, and departmental accounts, as well as schedules showing the condition and transactions of the trust and investment funds.
For the cooperation extended by the several town officials during the progress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted,
Assistant Director of Accounts.
ANNUAL TOWN REPORT
77
5.6%
All Others
9.7%
and Grants
Reimbursements
State & County
Where the Money Came From
-
TAXES 38.4%
LOANS and INTEREST 38.0%
Highway 8.1%
17.2%
Public Safety
Gen'l Gov't 3.6%
All others 2.5%
Health 1.7%
Personal Services
Charities 1.4%
SCHOOL 65.5%
6.1%
Charities
10.0%
All Other
Gen'l Gov't 1.8%
Where the Money Went
LOANS and INTEREST 35.0%
SCHOOLS 34.6%
Federal Grants 3.6%
Departmental Receipts 4.7%
Public Safety 6.3%
Highways 6.2%
78
ANNUAL TOWN REPORT
TOWN ACCOUNTANT
Lewis I. Hilton
Employees
Budget
Expenditures
1931
1
$ 1,900.00
$ 1,795.67
1940
2*
2,291.69
2,186.40
1950
2*
4,260.00
4,121.51
1958
2*
8,800.00
8,430.07
1959
2*
8,852.00
8,639.88
1960
2*
9,730.00
9,681.09
1961
2*
10,370.00
10,206.82
*Accountant and One Clerk, augmented by Additional Clerk Hire (Part Time)
The Expenditures for the year 1961 were $5,392,122.26 of which $1,529,241.96 were for Personal Services.
The books, records and reports, in further detail, are always open to townspeople and the Town Accountant will be pleased to assist any voter or resident in answering any questions regarding the same.
The Town Accountant wishes to take this opportunity to thank all who have co-operated with his department in the past.
WHERE THE MONEY CAME FROM:
GENERAL REVENUE:
1961
1960
Poll Taxes
$
7,874.00
$ 7,330.00
Personal Property Taxes
207,137.21
188,676.65
Real Estate Taxes
1,732,894.98
1,420,927.25
Farm Animal Excise Taxes
373.22
454.43
Motor Vehicle Excise Taxes
330,364.20
219,575.38
Special Taxes-Estate of Deceased Persons
476.00
Total Taxes
$2,279,119.61
$1,836,963.71
From State:
Income Taxes
$ 54,673.46
$ 36,243.40
Corporation Business Taxes
65,165.08
59,159.75
School-Chapter 70
134,602.88
136,943.13
Old Age Meals Taxes
7,851.92
6,437.23
Total from State
$ 262,293.34
$ 238,783.51
Court Fines
$ 176.12
$ 93.96
Permits, Fees and Licenses
22,457.50
18,232.00
Total Fines and Permits
$ 22,633.62
$ 18,325.96
79
ANNUAL TOWN REPORT
Grants and Gifts:
County:
Dog Licenses
$ 2,296.93
$ 1,824.51
Chapter 90-Highway Funds
11,000.00
9,999.89
Total Grants & Gifts from County $ 13,296.93
$ 11,824.40
Federal Government:
Disability Assistance
$ 11,505.22
$ 10,532.46
Aid to Dependent Children
17,576.07
17,041.47
Old Age Assistance
81,545.53
95,367.95
Medical Aid to Aged
36,568.51
Under Public Law-85-864 Title 3
1,851.96
Under Public Law-85-864 Title 5
2,196.40
Under Public Law-874
56,063.27
29,642.11
Under Public Law-815
14,000.00
Total Grants & Gifts from Federal Government
$ 217,258.60
$ 156,632.35
State:
Chapter 90-Highway Funds
$ 20,500.00
$ 18,499.81
Aid to Industrial Schools
2,430.42
3,739.93
Peddlers' Fees
72.00
54.00
Reimbursement-Constr., Furnishing & Equipping New Schools
128,292.69
114,477.69
Abatement Real Estate Taxes- Paraplegic Veterans
2,102.20
1,853.10
School Aid & Transportation
96,889.45
80,836.80
Tuition & Transportation-State Wards
4,455.84
3,676.67
School Cafeteria-Reimbursement from State
41,731.71
35,165.79
Youth Service Board-Counselors
4,495.46
Total Grants & Gifts from State
$ 300,969.77
$ 258,303.79
Total Grants & Gifts
$ 531,525.30
$ 426,760.54
Departmental Receipts:
Selectmen
$ 256.25
$ 125.75
Treasurer & Collector
2,056.64
334.00
Town Clerk
2,731.35
2,701.60
Assessors
50.00
19.00
Registrars
152.50
152.00
Board of Appeals
550.00
1,130.00
Planning Board
280.00
280.00
Public Buildings
662.50
285.00
Police
382.00
211.50
Fire
2,181.90
342.00
80
ANNUAL TOWN REPORT
Building Inspection
14,388.40
4,251.00
Sealer, Weights & Measures
157.30
157.55
Wire Inspection
3,263.00
3,105.00
Gas Piping Inspection
1,155.00
Health
2,735.71
2,328.57
Highway
9,831.95
7,368.57
Dog Officer
165.00
57.00
Welfare:
General Relief-Other Cities & Towns &
Individuals
2,772.87
2,825.29
Disability Assistance from State
4,570.94
4,238.90
Aid to Dependent Children from State
14,332.62
10,673.13
Old Age Assistance from State
41,798.72
79,680.27
Old Age Assistance from Other Cities &
Towns
4,409.97
4,472.56
Old Age Assistance from Recoveries
17,815.83
12,025.78
Medical Aid to Aged
23,158.83
Veterans' Benefits from State
8,926.74
3,708.37
School:
Lunch-Cafeteria Cash from State
95,931.81
76,674.71
Tuition, Rent & Miscellaneous Receipts
6,762.24
6,606.10
Athletic Program
5,688.62
9,121.46
Library:
Adams Library
1,111.72
745.41
MacKay Library
104.96
106.46
Insurance Claims Received
91.42
Cemetery :
Sale of Lots & Graves
2,198.00
1,816.00
Interments, Labor, Materials, Use of Equipment
4,323.00
4,063.50
Annual Care
482.00
1,507.00
Reimbursement to Town for care of Lots & Graves
4,000.00
4,000.00
Miscellaneous Receipts
20.00
6.00
Total Departmental Receipts $ 279,408.37
$ 245,210.90
Municipal Indebtedness:
Temporary Loans:
Anticipation of Revenue from Taxes
$1,250,000.00
$1,500,000.00
Anticipation of Reimbursement- Chapter 90
38,100.00
31,500.00
Loan for Boston Road School:
Principal, Premium & Accrued Interest Interest:
960,084.88
Taxes
721.64
1,144.83
Deposits
6,921.60
Total from Loans & Interest
$2,255,828.12
$1,532,644.83
81
ANNUAL TOWN REPORT
Miscellaneous Receipts:
Refunds Received-Sundry Accounts $ 6,724.65
$ 5,597.67
Demands-Tax Delinquents
872.80
597.70
Warrants-Tax Delinquents
164.00
Sale of Land to State for Roads
350.00
Total Miscellaneous Receipts $ 7,761.45
$ 6,545.37
Deductions & Agency Accounts:
Withheld from Employees:
Federal Taxes
$ 204,767.65
$ 168,342.17
State Taxes
15,232.90
11,650.88
County Retirement
30,780.19
26,529.50
Blue Cross-Blue Shield-P.I.C.
12,142.56
11,050.48
Group Life Insurance
950.48
Cemetery Perpetual Care Bequests
8,859.96
4,724.96
License Fees collected for County (Dogs)
3,254.50
2,993.75
License Fees collected for State (Sporting)
675.50
Held by Treasurer for Library Trustees (Investment)
10,166.92
Tax Title Redemption-from Individuals
106.21
States Share-Sunday Entertainment
Licenses
250.00
400.00
Held by Treasurer for Cemetery Commissioners (Investment)
8,000.00
16,989.87
Miscellaneous
106.93
63.84
Cash Bonds-Held by Treasurer
2,010.25
5,000.00
Transfer from Library Trust Funds for Expenditures
1,890.17
650.00
Transfer from Stabilization Fund for
Equipment
2,575.00
Total Deductions & Agencies
$ 290,926.80
$ 259,237.87
Total Receipts
$5,929,496.61
$4,564,472.69
Cash on Hand as of January 1st
830,478.19
948,328.07
Total Receipts & Cash on Hand-
January 1st
$6,759,974.80
$5,512,800.76
WHERE THE MONEY WENT
General Government:
1961
1960
Moderator's Salary $
75.00 3,644.80
$ 75.00
Selectmen-Salaries, Expense, Outlay
3,515.64
Redevelopment Act, Workshop Conference
95.00
82
ANNUAL TOWN REPORT
Town Accountant-Salaries, Expenses,
Outlay
10,206.82
9,681.09
Treasurer-Collector-Salaries, Expenses, Outlay
16,245.51
15,068.62
Assessors-Salaries, Expenses, Outlay
24,144.40
22,565.86
Town Clerk-Salaries, Expenses, Outlay
8,963.84
6,399.30
Law-Salary, Legal Services, Expense
4,997.00
3,149.92
Elections-Wages & Expense
1,313.33
4,673.15
Registrars-Salaries & Expense
2,911.38
2,431.39
Finance Committee-Expense
25.00
54.45
Planning Board-Clerk Hire, Expense & Consultant
6,810.37
1,194.11
Board of Appeals-Clerk Hire, Expense
624.79
946.95
Personnel Board-Expense
60.75
66.50
Industrial Development Commission-
Expense
3,093.50
2,039.61
Public Bldgs. (Town Halls)-Salaries,
Expense, Outlay
13,249.42
13,127.59
Town Forest Committee-Expense
580.89
Conservation Commission-Expense
98.80
Recreation Commission
3,464.25
Total General Government
$ 100,604.85
$ 84,989.18
Public Safety:
Police Department:
Salaries
$ 114,383.68
$ 103,220.95
Expenses & Outlay
10,885.45
11,451.56
Three Cruisers Purchased
3,340.00
4,175.00
Chief's Out of State Expense
109.11
Total Police Protection
$ 128,609.13
$ 118,956.62
Fire Department:
Salaries
$ 126,846.14
$ 110,261.71
Expenses & Outlay
11,746.65
13,105.20
Station Wagon Purchased
2,575.00
Stabilization Fund-Fire Equipment
7,500.00
Total Fire Department $ 148,667.79
$ 123,366.91
Miscellaneous Protection:
Moth, Tree Warden, Dutch Elm, Mosquito, Poison Ivy, Labor & Expense
$
27,419.54
$ 24,968.95
Hydrant Service
23,300.00
18,800.00
Wire Inspection-Salary & Expense
3,298.47
3,135.36
Dog Officer-Salary & Fees (Killings)
325.00
331.00
Animal Inspector-Salary
500.00
500.00
Building Inspection-Salary, Fees & Expense
5,511.15
3,362.00
83
ANNUAL TOWN REPORT
Sealer, Weights & Measures-Salary & Expense
300.00
300.00
Gas Inspection-Salary & Expense
999.83
Civilian Defense-Expenses & Outlay
793.22
2,369.17
Total Miscellaneous Protection
$ 62,447.21
$ 53,766.48
Total Public Safety
$ 339,724.13
$ 296,090.01
Health Department:
Salaries & Expense
$
25,830.00
$ 21,857.57
Quarantine & Contagious Disease & Vaccine Treatment
1,033.78
1,224.32
Collection of Garbage
15,800.00
15,800.00
Animal Disposal Fees
624.00
564.00
Visual & Hearing Testing Program
2,854.00
1,440.00
Care of Premature Children
108.00
Outlay
186.50
Total Health Department
$ 46,249.78
$ 41,072.39
Highway Department:
Salaries & Wages
$ 124,027.99
$ 111,110.05
Gasoline & Oil
8,993.05
7,798.08
Fuel, Light & Water
2,416.09
1,952.95
Telephone & Office Expense
548.27
508.43
Street Signs
497.71
594.80
Miscellaneous Equipment & Small Tools
1,491.56
1,195.79
Construction
19,517.04
19,234.48
Road Machinery Repairs
13,435.46
12,419.11
Snow & Ice Removal
51,518.47
39,260.14
Chap. 90 Maintenance & Reconstruction
61,879.19
31,920.04
Reconstruction-Various Streets (Approved-Town Meeting)
3,782.55
6,325.04
Purchase of Road Equipment
5,390.00
19,522.00
Transportation-Superintendent & Foreman
200.00
Construction-Highway Garage
1,288.00
7,580.75
Machinery Hire
7,689.00
Middlesex Street Drainage
588.60
Total Highway Department
$ 325,009.30
$ 288,956.08
Street Lighting:
Expense of Street Lights
$
17,575.99
$ 16,880.70
Charities Department:
Salaries
$
21,891.83
$ 8,740.11
General Welfare:
State Institutions
886.94
255.34
Relief-Other Cities & Towns
3,828.82
2,613.99
Miscellaneous Expense
332.63
475.63
Highways, Bridges & Drainage-Materials
21,613.69
28,858.79
84
ANNUAL TOWN REPORT
Relief-Cash & Material Grants &
Burials
7,092.67
8,949.59
Disability Assistance
19,293.62
21,335.86
Aid to Dependent Children
40,604.04
40,623.95
Old Age Assistance & Medical Assistance to Aged
221,130.88
230,828.68
Total Charities Department
$ 314,728.80
$ 313,347.52
Veterans' Benefits Department:
Salaries & Expense
$ 1,131.24
$ 1,062.41
Cash & Material Grants
13,828.42
11,169.16
Total Veterans' Benefits Department $ 14,959.66
$ 12,231.57
School Department:
Salaries
$ 959,670.47 $ 767,546.53
Administration
6,562.07
21,964.68
Educational Supplies & Services
58,797.95
47,995.35
Fuel, Light & Water
42,760.63
35,991.70
Repairs
21,349.28
21,339.58
Janitors' & Nurses' Supplies & Expense
6,499.08
6,474.08
New & Replacement of Equipment
7,998.70
7,988.88
Playgrounds
998.12
993.35
Transportation
114,836.80
102,589.72
Superintendent's & Principals' Expense- Out of State
400.00
400.00
Vocational School Expense
5,143.15
5,148.07
Total School Expense
$1,225,016.25
$1,018,431.94
School Revolving Funds:
Cafeteria Expenses
$ 138,106.91
$ 111,304.81
Athletic Program
11,521.94
10,799.88
Public Law #85-864 Title #3
1,851.98
Public Law #85-864 Title #5
679.00
1,547.40
Public Law #874
60,590.09
15,922.24
Total School Revolving Funds $ 210,897.94
$ 141,426.31
Construction of New School Buildings
$ 431,775.79
$ 103,070.23
Total School Department
$1,867,689.98
$1,262,928.48
Library Department:
Salaries
$ 14,764.93
$ 7,609.76
Repairs & Maintenance of Buildings
676.76
602.50
Fuel, Light & Water
1,698.32
1,479.36
Books & Periodicals
6,079.77
3,636.85
Other Expense
1,645.87
1,499.76
85
ANNUAL TOWN REPORT
Outlays
3,852.95
1,219.50
Trust Fund Expenditures
1,772.79
Total Library Department $ 30,491.39
$ 16,047.73
Recreational & Unclassified Accounts: Park Department-Wages, Expense, Outlays
$ 5,492.44
$ 3,760.58
Varney Playground-Wages, Expense, Outlays
384.43
460.57
Edwards Memorial Beach-Wages, Expense & Outlays
1,127.88
1,127.54
Unpaid Bills of Previous Years
264.99
164.12
Memorial Day Expense
795.17
774.94
Town Clock-Winding & Maintenance
260.76
197.68
Insurance:
Life & Health-Employees-Town Share
14,319.95
General
33,537.07
28,537.63
Town & Finance Committee Reports
2,688.57
3,127.88
Workmen's Compensation Claims
1,144.00
1,144.00
Constable's Salary
24.00
36.00
Microfilming of Certain Town Records
25.00
25.00
Purchase of Land and/or Seizure:
Riverneck Road for Cemetery
184.80
Article #48 for Cemetery
1,500.00
Boston Road for School
22,597.04
Total Recreational & Unclassified Accounts $
84,161.30
$ 39,540.74
Cemetery Department:
Salaries
$ 5,350.00
$ 4,776.00
Special Labor for Lot Owners
430.88
299.84
Labor-General
5,598.77
5,375.48
Interments & Liners
2,922.74
2,728.16
Repairs to Equipment & Expenses
2,667.10
2,287.64
Additional Salary of Town Clerk
250.00
250.00
Supplies & Expenses of Town Clerk
48.80
50.00
Improvement Projects-Various Cemeteries
3,996.84
3,098.63
Outlays
671.70
723.40
Total Cemetery Department $ 21,936.83
$ 19,589.15
Non-Revenue Accounts:
Carbonated Beverage Permits-Due the State
$ 10.00
$
Sunday Entertainment Licenses-Due
the State
250.00 400.00
86
ANNUAL TOWN REPORT
Payroll Deductions-Federal, State Taxes-
County Retirement, Blue Cross & Life
Insurance
198,558.07
203,668.85
County Retirement, Pension Expense
25,082.76
18,698.31
Premiums for Loans
2,739.45
351.20
State & County Assessments
58,260.13
54,999.87
Dog License Fees due County
3,284.50
3,187.75
Cemetery Perpetual Care Bequest &
Interest
8,959.96
4,624.96
Tax Levy Refunds
14,943.37
14,913.87
Purification Plant-Newburyport, Mass.
70.29
25.55
Miscellaneous Refunds
95.74
31.00
Sporting License Fees due State
675.50
Library Funds held for Investment
10,166.92
Stabilization Fund-Fire Equipment
5,000.00
Performance Bonds Custody of Treasurer
4,000.00
3,580.00
Cemetery P/C Bequest Funds-Held for Investment
8,000.00
16,989.87
Accrued Interest-Boston Road School Loan
2,770.83
Treasurer-Collector-Shortage
134.81
110.60
Court Judgment-Wilkins Salary & Legal Expense
9,337.58
Employees' Pay Trusteed
139.27
Total Non-Revenue Accounts
$ 336,636.76
$ 337,424.25
Interest and Maturing Debt:
Interest-Bonded Debt
$ 111,912.17
$ 104,990.00
Interest-Anticipation of Revenue & Reimbursement Loans
12,941.32
34,085.97
Maturing Debt:
Bonded Debt
236,000.00
235,648.80
Anticipation of Revenue & Reimbursement
Loans
1,531,500.00
1,578,500.00
Total. Interest & Maturing Debt $1,892,353.49
$1,953,224.77
Total Payments for the Year
$5,392,122.26
$4,682,322.57
Cash on Hand as of December 31
1,367,852.54
830,478,19
Total Payments & Cash on Hand-
December 31
$6,759,974.80
$5,512,800.76
TOWN OF CHELMSFORD BALANCE SHEET as of May 16, 1961 REVENUE ACCOUNTS
Assets
Liabilities and Reserves
Cash:
General
$ 589,449.01
Advances for Petty :
Collector
$ 150.00
Town Collector
25.00
175.00
Reimbursement 28,500.00
$ 778,500.00
Payroll Deductions :
Federal Taxes
22,957.31
State Taxes 1,654.06
County Retirement System 3,734.13
Blue Cross, Blue Shield 370.78
28,716.28
Levy of 1955:
Real Estate
11.60
Guarantee Deposits:
Plans
5,000.00
Real Estate
13.40
Levy of 1957:
County - Dog Licenses
1,848.50
Personal Property
128.85
Real Estate
520.14
Levy of 1958: Poll
School 100.00
Personal Property
653.37
Cemetery Perpetual Care 1,875.00
1,975.00
Real Estate
1,427.50
Temporary Loans:
In anticipation of
Revenue, 1961 $ 750,000.00
In anticipation of
Collector - Cash Discrepancy __ 206.14
Accounts Receivable:
Taxes:
Levy of 1956:
Agency :
Tailings : Unclaimed Checks, Etc.
354.98
Gifts and Bequests :
12.00
Levy of 1959.
Poll
310.00
Personal Property
914.55
Real Estate
7,532.14
Levy of 1960:
Poll
342.00
Personal Property
10,578.61
Real Estate
20,050.54
Levy of 1961:
Poll
1,874.00
44,368.70
Motor Vehicle and Trailer Excise:
Levy of 1957 294.17
Levy of 1958
3,018.81
Levy of 1959
10,402.87
Levy of 1960
26,914.95
Levy of 1961
64,392.88
105,023.68
Administration 3,229.75
Assistance 29,585.77
Medical Assistance for the Aged:
Administration 139.71
Assistance
17,284.89
Education :
Public Law 85-864 131.20
Public Law 81-874
42,409.24
119,075.34
Tax Titles and Possessions :
Revolving Funds :
Tax Titles
352.86
School Lunch 11,576.43
Tax Possessions
825.83
1,178.69
School Athletics
4,667.11
16,243.54
Trust Funds - For Investment: Cemetery Perpetual Care 2,000.00
Trust and Investment Fund Income: Veterans' Emergency 236.38
Cemetery Perpetual Care 1,986.21 2,222.59
Recoveries : Old Age Assistance
1,229.55
Federal Grants :
Disability Assistance: Administration 1,287.25
Assistance
10,381.54
Aid to Dependent Children: Administration 1,267.24
Aid
13,358.75
Old Age Assistance:
Farm Animal Excise:
Levy of 1957
31.88
Levy of 1958 41.66
Levy of 1959
10.63
Levy of 1960
32.51
Levy of 1961
271.75
388.43
Departmental:
Fire
1,989.28
Dog Officer
27.00
General Relief
253.26
Disability Assistance
990.61
Aid, Dependent Children
9,895.77
Old Age Assistance
7,034.33
Medical Assistance for
the Aged
3,727.01
Veterans' Services
540.86
Cemetery
1,703.00
26,161.12
Levy of 1958 1,831.92
Levy of 1959 566.28
Levy of 1960
14,033.64
16,431.84
Aid to Highways:
State
5,289.98
County
2,644.99
7,934.97
Revenue 1961:
Appropriations Voted 2,791,093.90
Deduct:
Polls Assessed: -9,522.00
Estimated Receipts
Collected
-329,153.77
Available Funds Voted
-50,000.00 2,402,418.13
Appropriation Balances : General
1,887,280.83 812.62
Sale of Real Estate Fund
Sale of Cemetery Lots Fund
1,303.50
Receipts Reserved for Appropriations: Road Machinery 3,256.20
Reserve Fund - Overlay Surplus 1,032.60
Overlays Reserved for Abatements:
Unprovided For or Overdrawn Accounts: Underestimates 1960 Assessments: State:
Recreation Areas 1,233.98
County :
Tax
2,376.31
3,610.29
Revenue Reserved Until Collected : Motor Vehicle and Trailer Excise
105,023.68
Farm Animal Excise 388.43
Tax Title and Possession 1,178.69
Departmental
26,161.12
132,751.92
Overlay Deficits :
Levy of 1957
21.90
Levy of 1961
1,214.00
1,235.90
Reserve for Petty Cash Advances
175.00
Court Judgments
9,337.58
Surplus Revenue
197,363.32
TOTAL ASSETS
$3,197,573.61
Total Liabilities and Reserves $3,197,573.61
NON-REVENUE ACCOUNTS
Cash Loan Authorized: School Construction
$
64,447.03
950,000.00
Loan Authorized and Unissued
Appropriation Balances:
Highway Garage Construction
1,775.48
School Construction
62,671.55
$
64,447.03
950,000.00
$1,014,447.03
$1,014,447.03
Overdrawn Appropriations: Interest on Temporary Loans 1960
6,085.97
DEBT ACCOUNTS
Net Funded or Fixed Debt: Inside Debt Limit: General Outside Debt Limit: General
$ 576,000.00
2,595,000.00
Serial Loans: Inside Debt Limit: General: Fire Station $ 26,000.00 Highway Garage 70,000.00
School 480,000.00 $ 576,000.00
Outside Debt Limit: General:
School
2,595,000.00
Total Net Funded or Fixed Debt $3,171,000.00
Total Serial Loans $3,171,000.00
TRUST AND INVESTMENT ACCOUNTS
Trust and Investment Funds: Cash and Securities: In Custody of Treasurer --
$ 99,295.72
In Custody of Treasurer: Cemetery Funds : Perpetual Care $ 88,096.71
In Custody of
Improvement: Adams Emerson 268.62 Christopher Roby 119.49
Library Trustees
46,372.39
Investment Fund: Stabilization 10,810.90 $ 99,295.72
In Custody of Board of Selectmen
203.00
In Custody of Insurance
In Custody of Library Trustees: Library Funds: Amos F. Adams 11,428.15
Fund Commissioners 50,285.65
Frances Clark 521.93
In Custody of Veterans' Emergency Fund Committee
3,300.96
Clement
8,440.26
Albert H. Davis
340.41
Nathan B. Edwards
926.68
Victor E. Edwards
1,029.38
Adams Emerson
299.34
George
2,648.63
Charles W. Flint
1,902.55
MacKay
4,635.92
Mary B. Proctor
11,517.10
Selina G. Richardson
416.90
Joseph Warren
1,141.81
Cemetery Fund:
Aaron George
1,123.33
46,372.39
In Custody of Board of Selectmen: Emma Gay Varney Playground Fund
203.00
Insurance Investment Fund
50,285.65
Veterans' Emergency Fund
3,300.96
Total Trust and Investment Funds $ 199,457.72
Total Trust and Investment Funds $ 199,457.72
TOWN OF CHELMSFORD BALANCE SHEET as of DECEMBER 31, 1961 GENERAL ACCOUNTS
Assets
Liabilities and Reserves
Cash-General
$1,367,852.54
Payroll Deductions:
Federal Taxes
$ 104,823.59
$
Advance for Petty Cash:
Treasurer $ 50.00
State Taxes 8,005.13
Collector
100.00
County Retirement
5,753.75
Town Clerk
25.00
175.00
Blue Cross-Shield-P.I.C.
1,796.64
Boston Mutual Life
Insurance
2.18
120,381.29
Accounts Receivable:
Taxes :
Levy of 1955:
Real Estate ... $ 11.60
11.60
Levy of 1956:
Real Estate --- 13.40
13.40
Levy of 1957:
Personal
Property
128.85
Real Estate
520.14
648.99
Tailings:
Unclaimed Checks 354.98
Treas. & Collector-
Overage
213.74
568.72
Gifts and Bequests: School-Estate of Susan B. Macfarlin
100.00
Trust Funds:
Veterans' Emergency Fund 236.38
Performance Bonds- Custody of Treas. 3,010.25
3,246.63
Levy of 1958:
Poll Taxes
12.00
Personal
Property
567.59
Real Estate 1,341.71
1,921.30
Levy of 1959:
Poll Taxes 310.00
Personal
Property
787.80
Real Estate
6,999.14
8,096.94
Levy of 1960:
Poll Taxes 334.00
Personal
Property 10,139.26
Real Estate 8,824.21 19,297.47
Aid
13,881.10
Levy of 1961 :
Poll Taxes 480.00
Personal
Property 22,082.76
Real Estate 64.746.35
87,309.11
$
117,298.81
Estate of Deceased Persons Special Taxes 542.00
Old Age Assistance: Administration 4,502.36
Aid
45,697.53
Premium on Boston Rd. School Loan 4,574.60
Over Estimates, State & County Assessments:
State Parks & Reservations
548.66
County Tax
2,405.42
2,954.08
Recoveries:
Old Age Assistance
5,322.99
Federal Grants:
Disability Assistance:
Administration
2,054.54
Aid to Dependent Children :
Administration
3,760.77
Aid
8,081.78
Motor Vehicles & Trailer Excise Taxes:
Levy of 1957 294.17
Levy of 1958
2,707.53
Levy of 1959
8,253.96
Levy of 1960
18,716.30
Levy of 1961
48,427.11
Farm Animal Excise Taxes:
Levy of 1957
31.88
Levy of 1958
35.41
Levy of 1959
11.28
Levy of 1960
16.88
Levy of 1961
91.01
Tax Titles and Possessions :
Tax Titles
477.06
Tax Possessions
825.83
Departmental Accounts:
Fire 234.98
Public Welfare
2,505.29
Aid to Dependent Children
3,758.04
Veterans' Benefits 116.86
Cemetery
2,028.50
Cemetery P/C Bequests 340.00
Dog Officer
27.00
Medical Assistance to Aged: Administration 1,047.91
Aid
24,586.32 103,612.31
78,399.07
Revolving Funds :
School Lunch
4,164.42
School Athletics 21.94
Aid Under Public Law 815 14,000.00
Aid Under Public Law 874
14,886.71
33,073.07
186.46
Appropriation Balances: Revenue Accounts 39,579.65
Non-Revenue Accounts :
1,302.89
Elementary School Con- struction-Boston Rd. 632,806.38
Addition to North Ele- mentary School 10,112.12
Highway Garage 1,463.48
High School
23,525.14
667,907.12
9,010.67
Loans in Anticipation of Reimbursement: Chap. 90, Highway- State & County 38,100.00
Aid to Highways: State (1961)
24,900.00
County (1961)
13,200.00
38,100.00
Sale of Real Estate Fund
Sale of Lots & Graves
812.62 2,071.50
Receipts Reserved for Road Machinery Fund 9,344.20
Reserve Fund: Overlay Surplus
1,032.60
Overlays Reserved for Abatements:
Levy of 1958
1,831.92
Levy of 1959
566.28
Levy of 1960
13,859.64
Levy of 1961
5,395.50
21,653.34
Revenue Reserved Until Collected: Motor Vehicle & Trailer
Excise
78,399.07
Farm Animal Excise
186.46
Tax Titles & Possession
1,302.89
Departmental Accounts
9,010.67
Estates of Deceased Per-
sons Spec. Tax
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