USA > Massachusetts > Essex County > Ipswich > Town annual report of Ipswich 1856-1880 > Part 20
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$4700.00
For the support of the high school, 1400.00
For repairs on school houses and incidentals, 500.00
The town's proportion of state educational fund was 203.00
$6803.12
AARON COGSWELL,
CHARLES A. SAYWARD, JOHN R. BAKER, SCHOOL COMMITTEE.
WESLEY K. BELL, THOMAS MORONG,
10
SCHOOLS, TEACHERS, ETC.
SUMMER TERM.
FALL TERM.
WINTER TERM.
SCHOOLS.
TEACHERS.
Months.
number.
Whole
number
Average
Months.
number.
Whole
number.
Average
Months.
number.
Whole
| Average
High
Issacher Lefavour, P. Asst.
4
57
52
3
46
40
3
45
38
Grammar
C. H. Hammond. . . .
4
50
46
3
47
43
3
48
43
S. Intermediate,
Lizzie A. Tyler
4
54
48
3
56
51
3
60
55
N. Intermediate Hannah S. Lord ..
4
53
45
3
57
51
3
50
47
S. Primary . .
Hattie E. Noyes.
4
61
42
3
60
50
3
55
44
N. Primary ..
Sophia Nourse.
4
69
52
3
78
63
3
67
56
Linebrook
Abbie B. Lord, Asst. Cyrus E. Foster, sum. Chas. H. Goss, winter
4
23
16
3
27
18
3
24
17
Village
C. H. Goss, summer. Cyrus E. Foster, win. Allegra M. Manning. 4
4
15
11
3
12
9
3
10
9
Candlewood
Carrie L. Lakeman. .
4
12
8
3
12
8
3
13
11
Appleton
4
7
4
3
7
5
3
7
4
4
88
73
3
99
90
3
110
100
Ross Primary ..
Susan M. Kimball, s. Levinia D. Gould, w. Lucy A. Perkins .. . . Susie Archer, Asst.
22
17
3
18
15
3
20
16
Argilla
ANNUAL REPORT
OF THE
RECEIPTS, EXPENDITURES,
AND
FINANCIAL CONDITION
OF THE
Town of Ipswich,
MADE
FEBRUARY 1, 1875.
IPSWICH : PRESS OF THE IPSWICH CHRONICLE. 1875.
REPORT.
The undersigned, Auditors chosen at the annual Town meeting in 1874, submit the following report of their doings :
In performing the duty assigned us, we were embarrassed by the fact that the Town's accounts were not balanced last year, nor indeed have they been for several years. As now kept they cannot be balanced, and be thus verified by any method known to us, and we have not attempted to do it.
Having, therefore, no balances, or other basis upon which to start in stating an account, we took the transactions of the Treasurer as the basis of our examination, and have endeavored to ascertain the precise condition of his accounts with the town at the last settlement, all that he had re- ceived up to the first of February inst., and all that had been paid out by him since the last settlement. If this has been correctly done, and we think it has been, the town will suffer no pecuniary loss by the imperfect condition of these accounts, though it is certainly desirable that they should be so kept as to explain upon their face, fully and clearly, all the transactions of the town with its officers and others. In this examination it was ascertained that it had been customary, at the annual settlements, to charge the Treasurer with items due, if they were considered good, though they had not been paid to him; and to credit him
4
for the whole amount of orders drawn, and the whole amount of State Aid allowed, though a portion of both had not been paid by him, or receipted for by the parties entitled to it. This practice is erroneous and inconvenient, and might cause much trouble and injustice after the lapse of a few years, or when the officers familiar with the transaction should be succeeded by others.
To correct this mode hereafter, we have now charged the Treasurer with the amounts thus credited to him in former years, and which now remain unpaid ; and have now cred- ited him with the orders and State-aid allowances, made since the last settlement, which he had paid up to the time of this settlement, and no others.
By this method the Treasurer's account will show the true condition of the treasury, which could not be ascer- tained under the former practice, except by making several additions to, and subtractions from, the reported balance in his hands.
The amount of unpaid orders and State-aid allowances will also appear in the annual reports.
Having begun our examination with the account of the Treasurer, it seems proper to state it first for your inspection.
.
5
JONATHAN SARGENT, Treasurer and Collector.
DR.
To cash on hand March 1, 1874, $142.10
" uncollected taxes for 1873, due March 1, 1874, 562.10
" unpaid orders credited to him last settlement, 58.79
" unpaid State Aid, credited to him, for 1873, 92.00
" ditto, in 1872,
54.00
$908.99
" tax list committed to him, town tax, $21,900.00
66
66 State 2,680.00
66
66 66 66
County " 1,841.00
46
66 66 66 " overlayings, 1,197.11
27,618.11 115.38
" additional tax list,
" Commonwealth, School Fund, $272.92
66
" reimbursement State Aid,
2,689.07
66
" corporation tax, 1,455.38
" bank tax,
930.37
66
" pauper account,
93.43
5,441.17 6,300.00
" cash hired on Town notes,
66 interest on deposits,
$13.22.
66
64 taxes for 1874,
32.59
66
66 " taxes for 1873,
5.70
1
66
66 discount on County tax,
18.41
69.92
Poor account, from Westford,
$167.50
66
Rockport, 54.16
66
46 North Andover, 35.98
257.64
6
To cash from Hamilton, for bridge- railing,
$40.23 25.00
" cash from Francis Dane for bridge,
$110.30
66 income from Town house,
94.99
· 66 hay scales,
9.50
66 use of Lockup,
2.00
66
Auctioneers' Licenses,
12.00
66
" Dog Licenses, 249.62
$478.41
66
" for old lumber from scales,
5.45
66
" empty oil barrels,
7.00
66
" from Overseers, sales from farm,
870.54
$42,142.84
CR.
By orders drawn by Selectmen and paid,
$17,173.08
" allowances for State Aid paid,
" abatements allowed,
277.09
" discount on taxes,
757.57
" State tax paid,
1,841.00
" County "
1,282.60
" principal paid on "
7,254.00
" Balance in the hands of the Trea- surer and Collector, uncol- lected taxes of 1873,
$100.32
" ditto 1874,
1,742.31
6,673.87
" Cash,
8,516.50
$42,142.84
" Circus and Concert Licenses,
5.00
rent of land on Turkey shore,
2,361.00
2,680.00
" interest paid on Town notes,
The amount charged to each department of expenditure has been assorted and distributed to the different items in each account by the Selectmen, as hereafter stated, and we presume it has been done correctly, for they were familiar with the items upon the bills, and the total of each of said accounts agrees with the amount allowed upon the Treasur- er's book.
We find from the Treasurer's books, that the bills allowed by the Selectmen during eleven months, ending February 1, 1875, are as follows :
For Highways,
$5,695.51
Schools,
4,628.40
Farm,
2,609.02
Current expenses,
1,519.08
Poor,
1,284.64
Fees and salaries,
940.00
Fire department,
772.12
Lighting streets,
508.27
-
$17,957.04
Of this amount there has been paid, $17,173.08
Remaining unpaid, 783.96
The State Aid allowed since the last settlement,
2,436.00
amount paid,
2,361.00
remaining unpaid,
75.00
The outstanding demands upon the treasury are as follows :---
Unpaid orders, drawn in 1874,
$783.96
6 " 1873,
58.79
"
State Aid allowed in 1873,
92.00
66
66
" 1874,
75.00
66
", " 1872,
54.00
$1,063.75
8
The amount now due from the State for State Aid is as follows :-
On the account for 1872,
$122.00
" 1874, 2,628.00
66
" 1875, (January,) 228.00
$2,978.00
There is a further sum of $443.39, apparently due, for allowances made on accounts previous to 1871, which the State refuses to pay on some technical objections, and it may be abandoned by the town as lost.
SCHOOLS. TEACHERS.
Bills allowed :
H. A. Walton, No. Primary,
$150.00
I. Lefavour, High School, 328.25
Lucy A. Perkins, Ross Primary,
285.00
Susie Archer, 66
" assistant,
232.50
Mary E. Smith, No. Primary,
213.75
Carrie L. Lakeman, Argilla,
100.00
C. H. Hammond, Grammar School,
375.00
Lizzie A. Tyler, So. Intermediate.
157.50
Hannah S. Lord, No. 66
303.75
S. A. Coburn, Linebrook,
105.95
Lizzie A. Moore, “ 90.00
Allegra M. Manning, Candlewood,
168.75
H. E. Noyes, So. Primary, 150.00
Maria A. Rust, Asst. No. Primary,
56.25
Maria A. Rust, North North,
81.25
Addie M. Griffing, Asst., High School,
178.05
Helene A. Walton, So. Intermediate,
180.00
Mary E. Rogers, No. Primary School,
120.00
A. H. Blake, North North,
68.75
Nellie J. Badger, Argilla,
75.00
Trustees of Manning School,
600.00
1
$4,019.75
9
BUILDING FIRES AND CARE OF SCHOOL HOUSES.
Bills allowed :
Fred. A. Kimball,
$18.00
Charles B. Lord,
12.00
Harry Shepperson,
6.00
B. A. Carter,
3.50
John D. Tyler,
22.50
E. Stackpole,
13.00
Frank Stackpole,
12.00
Arthur O. Parsons,
15.00
Charles H. Cummings,
12.50
Arthur C. Rutherford,
6.50
$121.00
FUEL.
I. A. Rogers, wood cutting, &c.,
$70.32
Albert S. Brown,
66
20.00
D. T. Perley,
66
7.00
John S. Glover, coal,
84.72
William G. Brown, coal,
79.61
Moses Peabody, wood,
8.50
John W. Lord, sawing wood,
2.67
Charles Pickard, wood and cutting,
42.00
Emerson Howe, 6
9.00
Oliver Bailey, wood,
10.50
Moses G. Lord, sawing wood,
15.16
Lewis Wade, putting in coal,
1.75
A. S. Howe, wood and cutting,
12.00
363.23
REPAIRS, &c.
John A. Newman, lock, setting glass,&c., $10.66
George P. Smith, labor and stock, 10.70
Robert Stone, 4.90
Calvin Bachelder, moving piano,
7.00
10
Bills allowed :
A. Staniford, setting glass, &c., $7.40
Mark Newman, stove-pipe, broom, grate, &c., 9.61 7.00
William Kimball, labor,
Warren Boynton, expressing, 7.65
4.00
John D. Colby, tuning piano,
2.38
Charles Brown, bricks,
10.00
John Doyle, labor,
8.50
Eben Kimball, labor,
1.30
Alfred Norman, setting glass, &c.,
1.23
John H. Cogswell, lumber,
2.42
William Willcomb, crayons, ink, &c.,
9.00
I. Flitner, crayons, books, &c.,
9.00
D. M. Tyler. bell, clock, and repairs,
11.67
Foster Russell, labor,
$124.42
$4,628.40
CURRENT EXPENSES. TOWN HOUSE.
Bills allowed :
Eastern Railroad, freight on settees,
42.60
Joseph L. Ross, settees,
8.00
George E. Lord, wood,
8.50
Moses Peabody,
21.00
Joseph Horton,
8.97
A. P. Felton, sawing wood,
8.50
Moses G. Lord. "
1.90
Webster Smith. repairs,
6.25
Eben Kimball, repairs,
2.00
Mark Newman, oil, chimneys, &c ,
3.46
I. K. Jewett, ink, oil, &c.,
$117.18
$6.00
11
HAY SCALES.
Bills allowed :
Fairbanks, Brown & Co., repairs,
[$140.26
J. B. Lamson, labor,
16.53
Eastern Railroad, freight,
6.37
Eben Kimball, labor,
9.00
Alfred Norman, paint,
3.66
John H. Cogswell, lumber,
26.35
$202.17
GUIDE BOARDS.
William Wade, making boards, &c.,
$11.00
Eben E. Fowler, painting and lettering,
16.00
John P. Clisby,
24.00
William F. Conant, setting posts,
3.00
54.00
BUOYS.
B. H. Smith, iron work,
$8.40
A. Staniford, paint,
7.86
John L. Grant, care of buoys,
30.00
Daniel L. Hodgkins, lumber,
8.00
54.26
CEMETERIES.
Edwin R. Lord, labor,
$27.50
Isaac Buzzell,
23.50
A. P. Felton,
66
23.75
Joseph H. Lord, 66
5.00
George E. Lord,
35.25
Fred Dawson, 66
34.37
Isaac Lord,
66
7.50
Luther Lord,
10.00
I. F. Knowlton, maple trees,
7:00
Thomas H. Lord, stone,
9.00
Nathaniel Archer, labor,
3.00
12
Bills allowed :
James Reddy, labor and loam, $22.00
T. B. Ross, fencing, 4.50
E. Cogswell & Son, shovel, spade, and rake, 3.20
George Barker, webbing, 7.67
Charles E. Brown, loam,
10.00
$233.24
TOWN CLOCK, &c.
Norman, and other painting, &c., $15.00
Asher Blake, care of clock, 23.00
John A. Newman, guilding and screws, 17.00
William T. Averill, ringing bell,
12.50
68.00
PRINTING.
E. L. Davenport, town reports, &c. $153.50
M. R. Warren, record book, 3.75
Salem Observer, order book,
13.80
Andrew Geyer, bill paper and rubber,
.98
172.03
MARSHALL CASE.
John D. Cross, expense of jury to Ipswich, $10.40 Joseph Spiller, witness fees in Marshall case, . 71.80
C. A. Sayward, trying Marshall case twice and argument in supreme court, 200.00
Andrew Fitz, taking note Marshall case, 10.00
7.00
Louis Kelley, “
299.20
MISCELLANEOUS.
C. A. Sayward, copying valuation book $10.00
A. B. Fellows,
66 6 10.00
E. G. Hull,
10.00
13
Bills allowed :
Harrison Smith, attendance on selectmen, $20.75 Jonathan Sargent, postage and travelling expenses, 11.35
Wesley K. Bell, postage, &c., 4.00
C. A. Sayward, travelling expenses and postage, 18.04
A. B. Fellows, 66 4.40
C. A. Sayward, lights and fires for auditors, 5.00 Henry M. Wightman,services Baker's Pond 50.00 James F. Butler, arresting M. Dorman, 100.00
Robert Stone, taking census, 22.50
Warren Boynton, expressing, 2.45
Wesley K. Bell, horse and carriage, 2.50
Foster Russell, fencing gravel pit, 7.01
C. W. Chapman & Son., repairs on hearse, 3.00 C. E. Conant, damage to wagon, 18.00
Joel Tibbetts, damage to land near gravel pit, 20.00
$319.00
$1,519.08
FEES AND SALARIES.
Bills allowed :
John R. Baker, school committee,
$30.00
Wesley K. Bell,
36.00
Aaron Cogswell,
66
30.00
$96.00
C. A. Sayward, selectman, overseer and assessor,
100.00
A. B. Fellows, selectman, overseer and assessor,
100.00
E. G. Hull, selectman, overseer and assessor, 100.00
300.00
14
Bills allowed :
Jonathan Sargent, treas'r and coll'r, $300.00
Wesley K. Bell, town clerk and re- cording deaths, &c.,
110.00
$410.00
Luther Wait, auditor,
10.00
Thomas H. Lord,
10.00
Henry L. Ordway,
30.00
25.00
Josiah Lord, truant officer,
James F. Butler, notifying town meetings, 20.00
38.00
Harrison Smith, care of lockup,
83.00
Daniel Clark, returning deaths,
1.25
David Dow,
2.00
Y. G. Hurd,
2.25
George F. Bray,
3.50
21.00
$940.00
FIRE DEPARTMENT.
Bills allowed :
Warren Engine Co., fifty men,
225.00
Barnicoat 66 66
90.00
Hook and Ladder Co.
28.50
Five Engineers,
$568.50
Charles W. Brown, cleaning engine, 16.49
Charles W. Brown, care Warren Engine, 18.00
O. M. Gracey, care Barnicoat Engine, 12.50
G. W. Stone, care Hook & Ladder Truck, 5.00
1.00
Nathaniel Clark, labor on engine, 52.99
12.00
66
William T. Averill,
66
$225.00
10.00
15
Bills allowed :
George B. Paddock, pole, &c., Hook and Ladder Truck,
$20.37
A. McDole, whitewashing,
7.50
I. Flitner, whiskey for engine,
2.00
E. L. Davenport, printing,
3.00
Thomas Jewett, watching fire,
1.25
James Scott, Jr.
2.00
E. Cogswell & Son, bread and cheese,
3.79
$39.91
Oliver Underhill, rent of land,
3.00
James P. Jewett, “
66
8.00
Frederic Mitchell, "
8.00
-
19.00
William D. Cole, oil and can,
14.50
J. Stackpole & Son, oil,
4.00
James Boyd & Son, suction hose,
39.50
Mark Newman, lamps, &c.
4.96
John S. Glover, coal.
18.94
M. G. Lord, sawing wood,
.80
Daniel Lord, chairs,
5.40
George Barker, leather, grease, &c.
3.62
- 91.72
$772.12
STREET LAMPS.
Bills allowed :
John Roberts, care and lighting,
$155.05
Ignatius Dodge, " "
140.00
Samuel Walker & Co., oil,
81.41
Eastern Railroad, freight, 3.00
E. Plouff & Son, lamps, chimneys, wicks, &c., 46.37 Mark Newman, “ 66 66 55.12
16
Bills allowed :
Thomas E. Condon, chimneys, matches, 5.85
Calvin Bachelder, teaming oil, 7.30
Alfred Norman, painting lamp posts, 14.17
- $508.27
HIGHWAYS.
Bills allowed :
Webster Smith,picks,sharpening picks, &c. $40.53
Eastern Railroad, freight on drain tiles, 9.24
J. A. Newman, picks, &c., 11.72
H. S. Lord, gravel, .70
E. M. Burnham, gravel, 62.16
W. H. Kinsman, stone, 9.00
New England Drain Pipe Co., drain pipe, 130.00 John H. Cogswell, lumber for railing, &c. 62.56 E. Cogswell & Son, drain pipe, 253.71
C. E. Brown, bricks,
5.25
T. J. Roberts, stone,
4.20
Hervey Nourse, gravel,
1.80
E. W. Choate, snow plow,
3.50
W. G. Brown, gravel,
19.75
Curtis Damon, pick handle,
.35
N. Jewett, boat,
2.00
For labor on East street,
556.35
66
" Boxford road,
391.12
947.47
For labor under surveyors,
3,150.84
980.73
For clearing snow, under surveyors,
4,131.57
5,695.51
$616.47
17
POOR DEPARTMENT.
Dr.
FUEL.
Bills allowed :
William P. Ross, delivering wood,
$38.12
F. A. Wait, wood,
76.50
Nathaniel H. Lavalette, wood,
33.50
George E. Lord, wood,
40.00
John L. Dickinson, wood,
48.00
John S. Glover, wood and coal,
165.54
Lewis Choate, rent of wood house,
12.00
Nathaniel Goodhue, measuring wood, 1.26
William G. Brown, wood and coal,
56.66
$471.58
BOARD.
Elizabeth Hovey, board Sarah Wyatt,
$32.50
Hannah L. Hovey, "
66
27.50
Hannah L. Hovey, " J. K. Smith,
30.00
Asa M. Sargent,
Samuel Spiller, 8.75
98.75
TRAMPS.
Parker Spinney, board tramps,
$20.00
Essex County, board vagrants,
1.43
M. D. Smith, board tramps,.
6.00
T. E. Condon, supplies for tramps,
13.45
Harrison Smith, board and care tramps, 36.50
2.70
80.08
PARTIAL SUPPLIES.
Fred. Willcomb,
partial supplies,
$52.00
I. K. Jewett, .
66
4.00
Geo. H. Dixon,
66
66
32.00
A. S. Hills,
66
64.00
Asa Lord,
66
66
9.00
Estate of M. Dodge,
66
2.00
163.00
Eastern Railroad,
18
RENTS.
Bills allowed :
Fred. Mitchell, rent,
$6.00
G. H. Brocklebank, "
12.00
Geo. Dawson, 66
9.00.
Oliver Underhill, 66
33.33
James Damon, 66
12.99
Charles Kimball, 66
45.00
James W. Bond,
66
28.00
$146.32
MEDICAL.
Charles Palmer, medical services, $100.00
Geo. Buzzell, care W. Plummer, 25.00
Hurd & Tucker, medical services,
57.00
I. Flitner, medicines,
5.25
187.25
BURIALS.
Daniel Clark, coffin, &c., W. Plummer, $20.00
Mrs. Tarr, 37.00
" Noyes child, 12.00
69.00
1
POOR IN OTHER TOWNS. .
City of Boston, supplies to Ann Andrews, $18.60 Georgetown, supplies to A. Peabody, 25.00
State Reform School, board J. Sullivan, 10.35
Andrew Geyer, telegraphing, 4.71
B. D. Appleton, cash on account A. Holmes, 10.00 68.66
$1,284.64
19
Cr.
Received from Westford, for supplies
furnished in 1874,
$118.88
Rockport,
54.16
North Andover, 35.98
Due from the state, for supplies furnished
in 1874,
7.00
Somerville, 66
30.00
Salem, 66
71.10
Haverhill,
66
45.00
Groveland,
66 . 45.25
Newburyport, "
65.00
263.35
Wood on hand,
40.00
Balance, being the net cost of the poor who are not on the farm,
772.27
$1,284.64
TOWN FARM. Dr.
Bills allowed :
B. H. Smith, blacksmith work,
$17.30
M. C. Goodhue,
66
11.39
C. W. Chapman, 66 66
22.21
Joseph E. Bartlett, balance salary 1873,
300.00
66 part salary, 1874,
250.00
David A. Low, labor,
55.70
David Low, labor,
185.80
Charles E. Broughton,
200.00
$209.02
50.90
991.50
20
Bills allowed :
Whettemore Bros., grass seed, phosphates,
&c., $49.18
George Barker, oiling harness and repairs, 5.50
Mark Newman, tin ware, repairs, &c., 38.00
E. Plouff & Son, tin ware, &c., 13.96
Daniel Lord, furniture, 28.79
$135.43
James F. Butler, pigs,
11.00
Eben E. Fowler, painting wagon,
14.00
John A. Newman, wrench, nails, &c.,
8.67
33.67
Charles Palmer, medical attendance,
30.00
I. Flitner, medicine,
18.20
Andrew Geyer, medicine,
18.52
66.72
Fred. Willcomb, groceries,
92.53
Geo. H. Dixon,
250.76
Asa Lord, 66
173.54
T. E. Condon, 66
198.82
I. K. Jewett,
66
9.81
E. Cogswell & Son, “
60.47
Curtis Damon, 66
63.83
Fred. Damon, grain,
19.60
Geo. H. Green, meat,
56.97
Estate M. Dodge,
4.44
930.77
W. S. Russell & Co., dry goods,
84.47
John A. Newman, nails, paper, &c.,
6.72
S. N. Baker, clothing,
62.45
Geo. W. Ellis, boots, shoes, &c.,
23.78
N. R. Wait, 66 66
12.60
Aaron D. Wells, stockings, yarn, &c.,
11.90.
J. S. Smiledge, slippers,
1.25
203.17
John H. Cogswell, lumber,
40.56
Foster Russell, carpenter work,
15.42
55.98
.
21
Bills allowed : John S. Glover, coal, William G. Brown, coal,
$72.36
68.52
$140.88
Bills paid by superintendent, for labor,
270.72
66
66
66
" other items, 183.04
633.31
$3,242.33
Cr.
Sales of English hay,
$681.65
Salt hay and thatch,
82.25
Potatoes,
26.35
Barley,
3.00
Calves,
106.96
Lambs,
46.50
Poultry,
17.75
Eggs,
50.00
Butter,
191.10
Milk,
40.40
Pigs,
109.00
Cabbages,
21.35
Apples,
12.50
Vegetables,
7.35
Cider,
9.57
Salt grass,
5.00
Hides,
9.11
Wool,
26.10
Husks,
1.50
Straw,
27.87
Soap grease,
3.50
Ox,
90.00
2,609.02
" meat,
179.55
22
For pasturing,
$5.00
Board of J. Leatherland,
104.00
O. Appleton, 136.00
$1,813.81
Increase in the valuation of personal prop-
erty, as made by overseers, 185.00
Balance, being expense beyond income,
1,244.52
$3,243.33
It is proper that we should state that the credits of the farm have not been made up from any accounts submitted to us, but mostly from the explanations of the overseers.
Of the amount thus credited we find that there has been paid into the treasurer,
$870.54
The superintendent paid out, for bills against the farm, 633.31
And the balance, being bills in the overseers' hand,
135.43
due from town of Hamilton, 136.00
superintendent, 30.00
₹
$1,805.28
These balances in the hands of the overseers and super- intendent do not agree with the receipts of the farm; but as no account has been kept between the overseers and the farm, or between them and the town, we cannot ascertain the cause of this discrepancy. Formerly the superintendent of the farm charged everything sold by the overseers, or taken away by their order, to the overseers. The town's accounts thus showed in detail the products for which the farm should have credit, and that the amount of such sales was in the overseers' hands, unless it remained due from the buyer or had been paid into the treasurer. The prac- tice of keeping such an account was given up some years ago, and there is now no means of ascertaining from the accounts how much has been thus sold from the farm, or by
23
whom the proceeds have been received, or whether the amount remains due from the buyer. We think such an account should be kept hereafter; for if any of the articles thus sold are forgotten or overlooked, the farm loses the credit to which it is entitled, and the town loses the amount altogether.
The overseers furnished us with the appraisal of the property at the farm, and we have placed the gain therein to the credit of the farm, without any attempt on our part to examine or revise the inventory.
24
INVENTORY OF PROPERTY AT THE FARM, STOCK, ETC.
1874.
1875.
No.
Value.
No.
Value.
Increase.
Decrease.
Oxen,
5
$525 00
4
$450 00
$75 00
Cows,
15
600 00
14
560 00
40 00
Heifers,
2
60 00
5
150 00
$90 00
Steers,
1
40 00
40 00
Calves,
2
20 00
20 00
Yearlings,
4
80 00
1 20 00
60 00
Bulls,
1
40 00
1
40 00
Horses,
2
430 00
2
430 00
Sheep,
17
153 00
17
153 60
Fat Hogs,
2
54 00
2 50 00
4 00
Shoats,
4
80 00
3
75 00
5 00
Pigs,
12
48 00
48 00
Fowls,
65
32 50
60
30 00
Turkeys,
7
14 00
6
12 00
2 00
Horse wagon,
1
190 00
1
190 00
Sleighs,
1
40 00
1
40 00
Ox wagons,
2
170 00
2
170 00
Ox carts,
2
100 00
2
100 00
Mowing machine and barness,
1
124 00
1 124 00
Plows,
7
88 00
7
88 00
Cultivators,
1
5 00
1
15 00
Harrows,
2
21 00
2
21 00
Ox Sled,
1
15 00
1
15 00
Cords of wood,
30
210 00
25
175 00
35 00
Tons of coal,
8
64 00
8
64 00
Groceries,
95 00
75 00
20 00
Cloth,
35 00
35 00
Furniture and bedding,
275 00
300 00
25 00
Stoves,
110 00
110 00
Sewing machine,
1
40 00
1
40 00
Washing machine,
1 14 00 '
14 00
Winnowing mill,
1
8 00
1
8 00
Wheel rake,
1
35 00
1 35 00
Tools, etc.,
150 00
150 00
Hay tedder,
1 75 00
1 75 00
$3918 50
$3922 00
$247 00
$243 50
2 50
10 00
25
INVENTORY OF PROPERTY AT THE FARM, PRODUCE, ETC.
1874.
1875.
Corn,
bushels,
No. 125
Value. $125 00
50
Value. $50 00
$75 00
Barley,
66
20
20 00
30
30 00
$10 00
Beans,
3
9 00
9 00
Potatoes,
150
150 00
250
200 00
50 00
Rye,
5
6 25
6 25
Roots,
100
75 00
75 00
Beet,
barrels,
2
30 00
30 00
Pork,
1 1-2
30 00
1
25 00
5 00
Cider,
2
11 00
2
12 00
1 00
Apples,
66
3
18 00
2
12 00
6 00
Ham,
pounds,
200
30 00
75
11 25
18 75
Beef,
66
50
5 00
150
18 00
13 00
Lard.
60
9 00
60
9 00
Tallow,
..
30
4 00
30
4 00
Butter,
66
65
29 00
60
24 00
5 00
English hay, tons,
16
416 00
20
400 00
16 00
Salt hay and black-
grass,
tons,
20
280 00
30
330 00
50 00
Salt hay, market,
66
14
210 00
20
220 00
10 00
Corn fodder,
2
20 00
20 00
Thatch,
66
21
189 00
26
208 00
19 00
Straw,
2
40 00
1
20 00
20 00
Rowen,
66
1 1-2
30 00
30 00
Pickles,
5 00
5 00
Cabbages,
10 00
10 00
$1587 00
$1768 50
$327 25
$145 75
1
6 00
4-
10 00
4 00
Soap,
No.
Increase. Decrease
·
::. .
26
Expense and Income for eleven months, ending February 1, 1875. EXPENSE.
Bills allowed :
$5,695.51
For Highways,
Schools,
4,628:40
Farm, balance of account,
1,244.52
Current Expenses,
1,519.08
Poor, balance of account,
772.27
Fees and Salaries,
940.00
Lighting Streets,
508.27
Fire Department,
772.12
Interest on Town Notes,
1,282.60
Discount on taxes,
277.09
Abatements,
Balance, being income beyond expense, 8,104.74
$26,502.17
INCOME.
Amount raised for Town purposes,
$23,212.49
Received of State :
Corporation tax,
$1,455.38
Bank tax,
930.37
School Fund,
272.92
2,658.67
Received interest on taxes, &c.,
69.92
for repairs on Highways,
65.23
income of Town property, licenses, &c., 478.41
for lumber and barrels, 10.45
for rent of Turkey Shore Pasture, '7.00
$26,502.17
The claims of F. Marshall and the State Lunatic Hospital have been pending several years, and we have not, therefore, included them in the expense for the past year. If they should be so regarded they would reduce the balance in favor of the town to $6000.
757.57
27
Town in balance of all accounts.
Dr.
To Notes payable, principal, $20,152.00
Orders drawn and not paid, 842.75
State aid allowed and not paid, 221.00
For judgment and costs, in the case of F. Marshall, 1,070.83
For judgment against the town for lunatic in State Hospital, exclusive of costs, not more-than 1,020.50
$23,307.08
Balance in favor of the town,
32,472.95
$55,780.03
Cr.
By balance in Treasurer's hands, $8,516.50
Amount due from State, State aid, allowed to date, 2,978.00
Amount due from towns, on Poor account for 1874, 263.35
Amount due from Newburyport, for Poor account for 1871, 3.10
Amount due from Overseers, Farm bills in their hands, 1874, 301.43
Amount due from Overseers, Farm
bills in their hands, 1873, 7.15
12,069.53
Personal property :
At the Farm, 5,690.50
Engines, apparatus and houses, 5,000.00 Furniture & scales in Town House, 100.00 Hay Scales, 800.00
11,590.50
28
By Real estate :
$16,000.00
Town House and safes,
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