Town annual report of Granby Massachusetts for the year ending 1955, Part 5

Author: Granby (Mass. : Town)
Publication date: 1955
Publisher: Granby, Mass. : Town of Granby
Number of Pages: 146


USA > Massachusetts > Hampshire County > Granby > Town annual report of Granby Massachusetts for the year ending 1955 > Part 5


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Article 2. To see if the Town will vote to defray its share of the Superintendent of School's Expense.


Article 3. To see if the Town will vote to continue its cooperaiton with the Massachusetts Highway Com- mission under Chapter 81, Revised Laws.


Article 4. To see if the Town will vote to cooperate with the State and County on Chapter 90, Maintenance.


Article 5. To see if the Town will vote to cooperate with the State and County on Chapter 90, Construction.


Article 6. To see what disposition the town will make of the Dog Taxes refunded by the County Treasur- er.


Article 7. To see if the Town will vote to authorize the Library Trustees to appoint one of their members as Librarian.


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Article 8. To see if the Town will vote to authorize the Cemetery Commissioners to work in the Cemetery at the prevailing wage rate.


Article 9. To see if the Town will vote to observe Memorial Day and that the Granby Post American Le- gion have charge of same.


Article 10. To see if the Town will vote to author- ize the Selectmen to sell, after first giving notice to time and place of sale by posting such notices of sale in some convenient and public place in the Town 14 days at least before the sale, property taken by the Town under tax title procedure, provided that the Selectmen or whomsoever they may authorize to hold such public auc- tion, may reject any bid they deem inadequate or take any action thereto.


Article 11. To see if the Town will vote to accept the following gifts given in 1955 for Perpetual Care of Cemetery Lots :


Winifred Fiske $100.00


Malcolm Griswold 150.00


Article 12. To see if the Town will vote to author- ize the Town Treasurer, with the approval of the Select- men to borrow money from time to time in anticipation of the revenue of the financial year beginning January 1, 1956 and to issue a note or notes therefore, payable within one year and to renew any note or notes as may be given for a period of less than one year, in accordance with Section 17, Chapter 44, General Laws.


Article 13. To see if the Town will vote to transfer money from available funds in the Treasury to meet the amount allotted by the Commonwealth and County from


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Chapter 81, Chapter 90 Maintenance and Chapter 90 Construction, or take any other action relative thereto. Approved by the Finance Committee.


Article 14. To see if the Town will vote to accept the list of Jurors as revised by the Selectmen.


Article 15. To see if the Town will vote to appro- priate and transfer the sum of $2,500.00 from Available Funds in the Treasury to the Stabilization Fund, or take any action thereon. Approved by the Finance Commit- tee.


Article 16. To see if the Town will vote to transfer from Available Funds in the Treasury a sum not exceed- ing $4,800.00 to purchase a grader. Approved by the Finance Board.


Article 17. To see if the Town will vote to install two (2) street lights : one at the corner of Route 202 and Kellogg Street; and one at the brook on Kellogg Street.


Article 18. To see if the Town will vote to have the Moderator appoint a committee of five (5) to investi- gate the cost of obtaining and erecting a plaque for Ko- rean War Veterans and report back at a later meeting.


Article 19. To see if the Town will vote to raise and appropriate a sum of money to build a vault, or take any action thereon.


Article 20. To see if the Town will vote to raise and appropriate the sum of $4,400.00 in cooperation with


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the Federal Government under the matching fund pro- gram (for which application has been made) for the pur- chase of the following equipment for the Civil Defense Department: 2-five horse power sirens with necessary controls, mounting and wiring system, or other suitable alert warning system; 1 two-way radio for Town to Sector Headquarters emergency communications; and 2 two-way short wave radios for emergency communica- tions within the Town and using the license of R.A.C.E.S. Approved by the Finance Board.


Article 21. To see if the Town will vote to raise and appropriate the sum of $150.00, a contribution to be given to the South Hadley Ambulance Fund for serv- ices rendered to our Town of Granby.


Article 22. To see if the Town will vote to raise and appropriate a sum not to exceed $3,400.00 to pur- chase and equip an automobile to be used as a police cruiser, or take any action thereon.


Article 23. To see if the Town will vote to transfer from Available Funds in the Treasury the sum of $1,500.00 for the purchase and installation of a telephone system for the purpose of telephoning firemen, or take any action thereon.


Article 24. To see if the Town will vote to raise, appropriate or transfer such sums of money as may be necessary to defray the expenses of the Town for the en- suing year, to carry out any vote passed under this war- rant.


And you are hereby directed to serve this warrant by posting attested copies thereof at five or more public places as of the By-Laws, before the time of said meet- ing.


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Hereof fail not and make due return of this war- rant with your doings thereon to the Town Clerk at the time and place of meeting as aforesaid.


Given under our hands this 30th day of January in the year of our Lord, one thousand, nine hundred and fifty-six.


LINDOLPH O. PARKER, WALLACE J. BRAY, E. THORNTON CLARK,


Selectmen of the Town of Granby


121


August 30, 1955


To the Board of Selectmen Mr. Lindolph O. Parker, Chairman Granby, Massachusetts


Gentlemen :


I submit herewith my report of an audit of the books and accounts of the town of Granby for the period from July 23, 1953 to May 9, 1955, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. William Schwartz, Assistant Director of Accounts.


Very truly yours,


HERMAN B. DINE,


Director of Accounts


122


Mr. Herman B. Dine Director of Accounts Department of Corporations and Taxation State House, Boston


Sir :


As directed by you, I have made an audit of the books and accounts of the town of Granby for the period from July 23, 1953, the date of the previous examination, to May 9, 1955, and submit the following report thereon :


The records of financial transactions of the several departments collecting or disbursing money for the town or sending out bills for collection were examined, checked, and verified.


Ledger accounts were compiled, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on May 9, 1955. 5


The books and accounts of the town treasurer were examined and checked. The cash book additions were verified, and the recorded receipts were compared with the records of the several departments collecting money for the town and with other sources from which money was paid into the town treasury, while the recorded pay- ments were checked with the selectmen's warrants au- thorizing the disbursement of town funds. The cash balance on May 9, 1955 was proved by reconciliation of the bank balances with statements furnished by the banks of deposit.


The records of payroll deductions on account of Fed- eral taxes and the county retirement system were exam- ined and checked. The deductions were listed, the pay- ments to the proper agencies were verified, and the bal- ances in the general treasury on May 9, 1955 were proved.


123


The records of tax titles and tax possessions held by the town were examined and checked with the books of the tax collector and the records at the Registry of Deeds.


The savings bank books and securities representing the investment of the trust and investment funds in the custody of the town treasurer were examined and listed. The income and expenditures were verified and the bal- ances were proved.


The payments on account of maturing debt and in- terest were proved by comparison with the amounts fall- ing due and with the cancelled securities on file. The balance in the bond and coupon account as shown by a statement received from the depository was reconciled with the outstanding coupons.


The books and accounts of the tax collector were ex- amined and checked in detail. The accounts outstanding at the time of the previous examination, as well as all subsequent commitment lists of taxes and motor vehicle and trailer excises, were audited and checked with the assessors' warrants committing them for collection. The recorded collections were checked in detail with the com- mitment books, and the payments to the town treasurer and the treasurer of the South Hadley Fire District No. 2 were verified. The abatements were checked with the assessors' records of abatements granted, the taxes trans- ferred to the tax title account were verified, the out- standing accounts were listed and proved, and the cash on hand May 9, 1955 was proved by actual count of the cash in the office.


Further verification of the outstanding accounts was made by mailing notices to all persons whose names 'appeared on the books as owing money to the town, the replies received thereto indicating that the accounts, as listed, are substantially correct.


124


The appropriations were listed from the town clerk's record of town meetings and were compared with the aggregate appropriations raised by the assessors in the computation of the 1954 tax rate.


The financial records of the town clerk were exam- ined and checked in detail. The recorded receipts for dog and sporting licenses and for gasoline and dynamite permits were checked with the records of licenses and permits issued. The payments to the Division of Fish- eries and Game and to the town treasurer were verified, and the cash balance on May 9, 1955 was proved by ac- tual count of the cash in the office.


The recorded receipts for licenses and permits is- sued by the board of selectmen were checked with the records of licenses and permits granted, and the pay- ments to the treasurer were verified.


The receipts for revolver permits issued by the chief of police were checked with the records of permits grant- ed, and the cash on hand on May 9, 1955 was proved by actual count.


The recorded receipts from court and jail fines were checked, and the payments to the treasurer were verified.


The books and accounts of the sealer of weights and measures were examined, the receipts being checked with the record of work done, the payments to the treas- urer being verified, and the cash on hand May 9, 1955 being proved by actual count of the cash in the office.


The records of the visiting nurse for fees collected . were examined and checked, and the payments to the treasurer were verified.


.


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The receipts for the use of town-owned highway equipment were compared with the records of the high- way department. The recorded collections were checked and the payments to the treasurer were verified.


The records of accounts receivable of the public wel- fare, bureau of old age assistance, veterans' services, and cemetery departments were examined and checked. The charges and recorded collections were proved, the pay- ments to the treasurer were verified, and the outstand- ing accounts were listed and proved.


The recorded receipts of the school department for the sale of milk and Federal and State reimbursements were examined and checked, and the payments to the treasurer were verified.


The financial records of the librarian were exam- ined. The receipts for fines were checked, the payments to the treasurer were verified, and the cash on hand on May 9, 1955 was proved by actual count.


The records of the almoners relative to the Whiting Street Charity Fund income were examined and checked. The income was proved with the withdrawals from the fund, the disbursements were compared with the can- celled checks, and the cash balance on May 9, 1955 was reconciled with a statement received from the depository.


The surety bonds of the several town officials re- quired to furnish them for the faithful performance of their duties were examined and found to be in proper form.


In addition to the balance sheet, there are appended to this report tables showing reconciliations of the treas-


126


urer's and tax collector's cash, summaries of the tax and departmental accounts, as well as schedules showing the condition and transactions of the trust and investment funds.


While engaged in making the audit cooperation was received from all town officials, for which, on behalf of my assistants and for myself, I wish to express appre- ciation.


Respectfully submitted, WILLIAM SCHWARTZ, Assistant Director of Accounts


TOWN OF GRANBY Balance Sheet - May 9, 1955 GENERAL ACCOUNTS


ASSETS


LIABILITIES AND RESERVES


Cash


$123,036.51 Employees' Payroll Deductions :


Federal Taxes


$1,045.35


County Retirement System 98.86


Accounts Receivable : Taxes : 1,144.21


Levy of 1953


10.22


Levy of 1954:


Overpayment-to be Refunded :


Taxes 1953


127


20.00


Personal Property $373.22


Dog Licenses-Due County 326.20


Real Estate


2,469.36


Post-War Rehabilitation Fund 13.83


2,842.58 Stabilization Fund


5,000.00


Levy of 1955:


Poll


Motor Vehicle and Trailer Excise :


Levy of 1953


$11.90


Levy of 1954


694.68


58.00 Federal Grants :


Disability Assistance :


Assistance


-119.90


Aid to Dependent Children


Administration


7.19


Aid


199.23


Levy of 1955 5,024.42


5,731.00


Old Age Assistance : Administration 113.94


Tax Titles and


Possessions : Tax Titles :


Town


$4,044.41


District


13.82


Tax Possessions


67.01


Appropriation Balances : Revenue :


General


179,822.17


Departmental :


Disability Assistance $219.39


Aid to Dependent Children


563.02


Old Age Assistance


1,036.75


Veterans' Services 35.50


Cemetery


47.50


Overestimate 1954 Assessments :


Parks & Reservations


$1.20


Gypsy & Brown Tail


Moth


49.01


1,902.16


County Tax


455.63


Aid to Highways : State


$25,456.94


505.84


County


6,200.00


Assistance 723.11 School Aid 5,518.90


School Milk Fund


6,682.27 699.54


4,125.24


Non-Revenue :


School Addition


366.56


128


180,188.73


Road Machinery Fund


3,098.40


31,656.94 Reserve Fund-Overlay Surplus


12,454.67


Revenue 1955: Appropriations Voted $235,205.50 Deduct :


Polls Assessed


-1,672.00


Estimated Receipts


Collected


-28,969.60


Available Funds


Voted


-53,387.00


151,176.90


Overlay 1955-to be provided for 164.00


Overlays Reserved for Abatements :


Levy of 1953


$10.22


Levy of 1954


2,842.58


2,852.80


Revenue Reserved until Collected :


Motor Vehicle & Trailer Excise $5,731.00


Tax Title & Possession


4,125.24


Departmental


1,902.16


Aid to Highways


31,656.94


Surplus Revenue


64,301.72


$320,703.55


$320,703.55


129


43,415.34


DEBT ACCOUNTS


Net Funded or Fixed Debt : Inside Limit Outside Limit


Inside Debt Limit :


200,000.00


$7,000.00 School Building Construction Loan $7,000.00


Outside Debt Limit:


130


School Building Construction Loan 200,000.00


$207,000.00


$207,000.00


TRUST AND INVESTMENT ACCOUNTS


Trust and Investment Funds : Cash and Securities


Whiting Street Charity Fund $2,600.00 $49,047.13 Lyman A. and Harriet A. Chapin Old Age Fund 2,696.91


Jeanette Ferry Library Fund


1,345.05


Monroe Keith Library Fund


2,976.66


Mary Kellogg Library Fund


109.83


Cemetery Sale of Lots Fund


846.70


Cemetery Improvement Fund


606.92


Cemetery Perpetual Care Funds 22,468.25


Post-War Rehabilitation Fund *13.83


Stabilization Fund


*** 15,382.98


$49,047.13


$49,047.13


* Cash in General Treasury $13.83


** Cash in General Treasury 5,000.00


131


Appropriations - Expenditures - Recommendations


Item


No.


1955 Appropria- tion


1955 Expendi- ture


1956 Recommenda- tions


GENERAL GOVERNMENT


6.97%


1


$ 700.00


$ 700.00


Selectmen-Salaries


$1,000.00


2


50.00


50.00


Auditor-Salary


50.00


3


1,300.00


1,300.00


Treasurer-Salary


1,400.00


4


1,300.00


1,300.00


Tax Collector-Salary


1,400.00


Assessors


5


1,100.00


1,100.00


1,200.00


6


400.00


333.28


400.00


7


500.00


500.00


Town Counsel-Retainer


500.00


Town Clerk


8


400.00


400.00


Salary


400.00


9


10.00


Notes and Licenses


10.00


10


1,000.00


994.00


Departmental Clerk-Wages


1,100.00


11


50.00


50.00


Moderator-Salary


75.00


12


100.00


2.00


Planning Board Expenses


100.00


132


Salaries


Expenses


*13


2,000.00


2,000.19


Public Buildings-Expenses


6,000.00


14


750.00


622.90


Elections & Registrations-Expenses


1,000.00


15


$ 9,660.00


$ 9,352.37


Total-General Government


$14,635.00


PROTECTION OF PERSONS AND PROPERTY


3.4%


*16


$2,000.00


$ 2,544.91


Police Department


$2,300.00


17


250.00


250.00


300.00


18


2,500.00


2,419.91


3,000.00


19


200.00


200.00


Electrical Inspection-Salary


200.00


20


200.00


190.50


Moth Suppression-Expenses


200.00


21


500.00


499.64


Tree Warden-Expenses


500.00


22


50.00


50.00


Forest Warden-Salary


50.00


23


500.00


499.82


Dutch Elm-Expenses


500.00


24


500.00


863.71


Civil Defense


100.00


25


$ 6,700.00 $ 7,518.49


Total-Protection of Persons and Property : $7,150.00


Fire Department Salary-Chief Expenses


133


HEALTH AND SANITATION


1.6%


$ 100.00


27


3,000.00 200.00


12.00


General Health Account Cattle Inspection-Salary Visiting Nurse Association Meat Inspection


Total-Health


$3,450.00


HIGHWAYS


6.03%


30


$ 500.00


$ 495.73


Town Roads


$ 500.00


31


1,200.00


1,200.00


Chapter 90-Maintenance


1,200.00


32


2,500.00


2,500.00


Chapter 90-Construction


2,500.00


33


2,550.00


2,550.00


Chapter 81


2,550.00


34


1,500.00


1,499.09


Snow Removal


1,500.00


35


500.00


414.71


Street Lights


630.00


36


800.00


800.00


Bridges and Railings


800.00


*37


6,000.00


4,809.09


Machinery Account (See Item No. 70)


3,000.00


38


$ 15,550.00


$ 14,268.62


Total-Highways


$12,680.00


26


$ 150.00


$ 150.00 2,778.67


150.00


3,100.00


28


100.00


29


$ 3,350.00


$ 2,940.68


134


.


CHARITIES


6.98%


39


$ 1,000,00


General Relief


1,000.00


40


8,000.00


7,835.35


Old Age Assistance


8,500.00


41


2,000.00


707.64


Aid to Dependent Children


1,500.00


42


2,500.00


2,214.28


Disability Assistance


2,500.00


43


1,175.00


1,175.00


Welfare District


850.00


44


300.00


300.00


Board of Public Welfare-Salaries


300.00


45


$ 14,975.00


$ 12,232.27


Total-Charities


$14,650.00


SOLDIER'S BENEFITS


.05%


46


$ 750.00 $


32.23


Veteran's Services


$1,000.00


SCHOOLS


58.2%


47


$ 60,302.00


$ 58,461.75


Salaries and Wages


$68,466.00


48


48,416.00


49,910.57


Expenses


53,023.00


49


250.00


250.00


School Board-Salaries


375.00


50


300.00


. ...


Regional District School Planning Comm.


400.00


51


$109,268.00


$108,622.32


Total-Schools


$122,264.00


..


135


LIBRARY


1.1%


52


$


450.00


$ 450.00


Salary-Librarian


53


Salary-Assistant Librarian


54


1,642.00


1,642.00


Expenses


$700.00 200.00 1,482.00


55


$ 2,092.00


$ 2,092.00


Total-Library (See Item No. 71)


$2,382.00


PENSIONS


.36%


56


$


411.50


$ 411.50


County Retirement


$757.48


UNCLASSIFIED


5.2%


57


$ 150.00


$ 118.83


$150.00


136


58


5,900.00


5,567.62


Insurance


4,800.00


59


500.00


496.45


Town Dump


500.00


60


100.00


100.00


Sealer of Wts. & Meas .- Salary


100.00


61


2,500.00


1,702.11


Miscellaneous


2,500.00


62


2,500.00


34.36


Reserve Fund (See Item No. 72)


2,500.00


63


$ 11,650.00


$ 8,019.37


Total-Unclassified


$10,550.00


CEMETERIES


.85%


64


$ 1,800.00 $ 1,511.26


Cemetery-General


$1,800.00


Memorial Day


MATURING DEBT AND INTEREST


8.9%


65


66


$ 150.00 15,000.00


15,000.00


Interest and Discount School Bonds-Retirement (See item No. 73) School Bonds-Interest


15,000.00


67


3,849.00


3,849.00


3,576.00


68


$ 18,999.00


$ 18,849.00


Total-Debt and Insurance


$18,676.00


69


Total budget recommendations


$210,004.48


70


Item No. 37-from Machinery Fund


$3,000.00


71


Item No. 55-From Dog Tax


661.15


72


Item No. 62-from Overlay Reserve 2,500.00


73


Item No. 66-from Surplus Reserve 7,500.00


74


Total Deductions $13,661.15


Net Budget to be Appropriated


$196,343.33


ยท


$100.00


Note: For transfers to accounts which were over- drawn in 1955, see Treasurer's Report.


137





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