Town annual report of Ipswich 1948, Part 2

Author: Ipswich (Mass.:Town)
Publication date: 1948
Publisher: Lynn News Press / J. F. Kimball
Number of Pages: 292


USA > Massachusetts > Essex County > Ipswich > Town annual report of Ipswich 1948 > Part 2


Note: The text from this book was generated using artificial intelligence so there may be some errors. The full pages can be found on Archive.org (link on the Part 1 page).


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.24


681.00


MOTH


Appropriation


5,667.00


Appropriation Temporary Increase


644.00


Transfer, Reserve Fund


350.00


Refunds


82.75


6,743.75


Superintendent


1,814.00


Labor


1,319.00


Insecticides


1,156.22


Spraying


825.00


Insurance


765.23


Care and Maintenance of Equipment 612.50


Rent


159.96


Telephone


35.00


Advertising


30.00


Travel


10.00


Tools and Supplies


3.17


6,730.08


Transferred to Overlay Reserve


13.67


6,743.75


42


IPSWICH TOWN REPORT


TREE WARDEN


Appropriation


7,350.00


Appropriation Temporary Increase


294.00


Transfer, Reserve Fund


56.20


Refunds


112.50


7,812.70


Tree Warden


884.00


Tree Trimming


3,102.20


Labor


2,995.37


Shade Trees


326.00


Maintenance of Equipment


174.06


Rent


159.96


Tools, Supplies, Equipment


96.74


Tree Removal


60.00


Advertising


7.50


Fertilizers


4.25


Express


2.62


7,812.70


FOREST WARDEN


Appropriation


715.00


Fighting Fires and Patrol


536.00


Equipment and Supplies


117.87


Maintenance of Equipment


52.25


706.12


Transferred to Revenue


8.88


715.00


CLAM COMMISSIONER


Appropriation 2,550.00


Appropriation Temporary Increase


300.00


2,850.00


43


IPSWICH TOWN REPORT


Commissioner


2,100.00


Deputies


373.00


Gas, Oil, Repairs


226.91


Labor


30.00


Printing


28.50


Supplies


27.06


Car and Boat Hire


20.00


Telephone


3.70


2,809.17


Transferred to Revenue


40.83


2,850.00


SHELLFISH BENEFITS


Appropriation


6,000.00


Refund


6.78


6,006.78


Labor


3,019.50


Purchase of Barge and Equipment


1,302.29


Gasoline and Oil


477.35


Repairs, Supplies, Equipment


226.01


Experimenting


200.00


Insurance


102.52


Rental of Equipment


10.00


5,337.67


Balance Transferred to 1949


669.11


6,006.78


SHELLFISH REIMBURSEMENT


Balance January 1, 1948


800.00


Receipts, Comm., of Mass.


500.00


Receipts, Comm., of Mass.


700.00


2,000.00


44


IPSWICH TOWN REPORT


Labor


Seed


284.00 434.00


Supplies


5.00


723.00


Balance Transferred to 1949


1,277.00


2,000.00


Health and Sanitation


HEALTH


Appropriation


15,000.00


Appropriation Temporary Increase


1,270.00


Transfer, Reserve Fund


623.00


16,893.00


Chairman


100.00


Members


150.00


Clerk


90.00


Clerical


4.00


Slaughter Inspector


2,119.00


Agent


950.00


Milk Inspector


400.00


Animal Inspector


175.00


Doctor Child Hygiene


150.00


Nurse Child Hygiene


300.00


Tuberculosis, Board and Care


2,716.00


Contagious Disease


40.00


Dog Bites


30.75


Disposal of Dead Animals


54.00


Milk Analysis


79.70


Labor


7,730.58


Gas, Oil and Repairs


902.63


Insurance


343.89


Rent


198.00


IPSWICH TOWN REPORT


45


Supplies


15.00


Travel and Expenses


158.00


Office Supplies


77.46


Telephone


60.30


Printing and Advertising


10.00


Postage and Express


9.31


Legal Services


3.40


16,867.02


Transferred to Overlay Reserve


25.98


16,893.00


TOWN DUMP


Appropriation Labor


2,324.30


Transferred to Revenue


197.70


2,522.00


SEWER COMMITTEE


Balance January 1, 1948


1,009.57


Travel and Expenses


75.13


Clerical


10.00


Printing


6.50


91.63


Balance Transferred to 1949


917.94


1,009.57


2,522.00


46


IPSWICH . TOWN REPORT


SEWERAGE SURVEY AND PLANS


Balance January 1, 1948


11,000.00


Contract Payment 5,000.00


Balance Transferred to 1949


6,000.00


11,000.00


MOSQUITO CONTROL


Appropriation


1,000.00


Payment to Comm., of Mass.


1,000.00


BOUNTY ON SEALS


Appropriation


. 200.00


Transfer Reserve Fund


135.00


335.00


Bounties


335.00


HIGHWAYS


Appropriation 28,592.40


Appropriation Temporary Increase


2,104.00


Transfer, Highway Mach. Fund


2,000.00


Transfer, Reserve Fund


1,000.00


Refund 64.61


33,761.00


Superintendent


3,100.00


Clerical


96.63


Labor


8,633.41


Maintenance of Equipment


10,070.99


Tar, Road Oil, Etc.


5,295.54


47


IPSWICH TOWN REPORT


Stone, Sand, Gravel


1,660.95


Tools and Supplies


905.14


Rental of Equipment


537.94


Rent


340.00


Traffic Signs and Supplies


250.62


Chloride and Salt


224.00


Insurance


1,273.59


Fuel


705.15


Building Supplies


125.64


Electricity


28.10


Water


6.00


Trucks and Teams


247.30


Telephone


178.87


Office Supplies


48.51


Express


31.71


33,760.09


Transferred to Overlay Reserve


.91


33,761.00


/


SNOW REMOVAL


Appropriation


20,000.00


Labor


10,384.48


Trucks and Teams


6,512.01


Maintenance of Equipment


1,603.50


Chloride and Salt


1,125.00


Sand, Stone, Gravel


374.30


19,999.29


Transferred to Revenue


.71


20,000.00


48


IPSWICH TOWN REPORT


CHAPTER 90 MAINTENANCE


Transfer-Surplus Revenue


2,000.00


Transfer-Surplus Revenue


1,000.00


3,0,00.00


Materials and Supplies


1,612.84


Labor


754.50


Rental of Equipment


632.55


2,999.89


Transferred to Surplus Revenue


.11


3,000.00


CHAPTER 90 CONSTRUCTION 1947


Balance January 1, 1948


13,534.03


Material and Supplies


7,402.61


Labor


2,999.48


Rental of Equipment


2,967.88


13,369.97


Transferred to Surplus Revenue


164.06


13,534.03


CHAPTER 90 CONSTRUCTION 1948


Transfer-Surplus Revenue


3,750.00


Transfer-Surplus Revenue


11,250.00


15,000.00


Materials and Supplies


748.84


Labor


654.90


Rental of Equipment


300.89


Masonry-Work


111.50


Maintenance of Equipment


7.25


1,823.38


IPSWICH TOWN REPORT


49


Balance Transferred to 1949 13,176.62


15,000.00


NORTH RIDGE ROAD


Balance January 1, 1949


6,863.09


Receipts Post War Rehabilitation Fund


20,000.00


Refund


40.94


26,904.03


Rental of Equipment


7,413.84


Materials and Supplies


6,257.47


Labor


5,292.67


Maintenance of Equipment


2,089.88


Survey Plans


1,000.00


Masonry Work


425.70


Engineering Services


200.00


Legal Services


80.50


Clerical


36.00


22,796.06


Balance Transferred to 1949


4,107.97


26,904.03


SAFFORD STREET


Transfer-Surplus Reserve


2,500.00


Materials and Supplies


895.30


Labor


400.03


Rental of Equipment


213.50


Surveying


27.50


1,554.33


Balance Transferred to 1949


945.67


2,500.00


50


IPSWICH TOWN REPORT


STREET LIGHTING


Appropriation Street Lights


6,100.00 6,100.00


Charities and Veterans Services


PUBLIC WELFARE


Appropriation


12,000.00


Appropriation Temporary Increase


450.00


Transfer Surplus Revenue


1,000.00


Refunds


27.00


13,477.00


Chairman


150.00


Members


300.00


Agent


267.19


Clerk


101.52


Telephone


136.98


Supplies


78.92


Insurance


34.53


Repairs to Equipment


9.75


Cash Allowances


6,049.74


Other Cities and Towns


3,104.71


Groceries and Provisions


1,660.56


Rents


462.50


Fuel and Electricity


451.21


Medicine and Medical


385.68


Burials


200.00


Clothing


70.45


13,463.74


Transferred to Surplus Revenue


13.26


13,477.00


51


IPSWICH TOWN REPORT


AID TO DEPENDENT CHILDREN ADMINISTRATION


Appropriation Agent Clerk


125.00


54.59


20.88


75.47


Transferred to Revenue


49.53


125.00


AID TO DEPENDENT CHILDREN AID


Appropriation


6,000.00


Cash Allowances


5,772.50


Transferred to Revenue


227.50


6,000.00


OLD AGE ASSISTANCE ADMINISTRATION


Appropriation


2,541.00


Agent


1,306.15


Clerk


518.64


Postage


176.56


Travel Expenses


100.00


2,101.35


Transferred to Revenue


439.65


2,541.00


OLD AGE ASSISTANCE, ASSISTANCE


Appropriation


Transfer Reserve Fund


5,800.00 225.00


52


IPSWICH TOWN REPORT


Refunds


309.34


58,534.34


Cash Allowances


57,755.60


Other Cities and Towns


697.98


58,453.58


Transferred to Overlay Reserve


80.76


58,534.34


U. S. GRANT AID TO DEPENDENT CHILDREN, ADM.


Balance January 1, 1948


106.52


Federal Grants


162.22


268.74


Agent


103.42


Clerk


18.00


121.42


Balance Transferred to 1949


147.32


268.74


U. S. GRANT AID TO DEPENDENT CHILDREN, AID


Balance January 1, 1948


251.81


Federal Grants


1,809.39


2,061.20


Cash Allowances


1,609.00


Balance Transferred to 1949


452.20


- 2,061.20


IPSWICH TOWN REPORT


53


U. S. GRANT OLD AGE ASSISTANCE, ADM.


Balance January 1, 1948


313.93


Federal Grants


1,649.52


1,963.45


Agent


1,123.35


Clerk


426.96


1,550.31


Transfer U. S. Grant O. A. Asst.


118.94


1,669.25


Balance Transferred to 1949


294.20


1,963.45


U. S. GRANT OLD AGE ASSISTANCE, ASSISTANCE


Balance January 1, 1948


116.36


Federal Grants


41,875.88


Refunds


537.38


Transfer-U. S. Grant Old Age Assist-


ance Adm.


118.94


42,648.56


Cash Allowances


42,648.56


VETERANS SERVICES


Appropriation


4,944.92


Appropriation, Temporary Increase


300.00


Transfer Reserve Fund


1,330.00


Refunds


10.00


6,584.92


Agent


2,034.15


Cash Allowances


4,153.72


Medical and Medicine


141.00


54


IPSWICH TOWN REPORT


Travel and Expenses


55.75


Supplies


55.64


Telephone 49.55


Services


20.00


Groceries and Provisions


20.00


Insurance


10.54


Dues


5.00


6,545.35


Transferred to Overlay Reserve


39.57


6,584.92


B. S. CABLE MEMORIAL HOSPITAL


Appropriation


2,500.00


Hospitalization


2,500.00


Schools and Libraries


EDUCATION


Balance January 1, 1948


2,000.00


Appropriation


157,404.00


Receipts Feoffees Grammar School


2,000.00


Refunds


11.50


161,415.50


Superintendent


4,233.36


Clerk


1,846.00


Truant Officer


300.00


Census Taker


100.00


Telephone


314.34


Travel and Expense


300.00


Office Supplies


48.63


55


IPSWICH TOWN REPORT


Teachers Salaries


98,877.84


Teaching Supplies


2,954.36


Textbooks


2,203.19


Janitors


10,735.40


Fuel


6,535.32


Electricity


1,129.02


Operating Supplies


1,262.08


Water


278.85


Gas


264.96


Transportation


11,296.40


School Nurse


1,750.00


School Doctor


650.00


School Dentist


600.00


Health Supplies


135.56


Insurance


1,516.04


Vocational Education-Tuition


1,706.57


Graduation Expenses


181.46


Express and Trucking


122.25


Americanization Classes-


Salaries and Expenses


246.00


Printing


34.75


Maintenance and Repair,


Buildings and Grounds


6,211.69


New Equipment


3,328.46


159,162.53


Transferred to Revenue


252.97


Balance Transferred to 1949


2,000.00


161,415.50


FIRE DAMAGE MANUAL TRAINING SCHOOL


Balance January 1, 1948 Equipment 348.09


2,991.31


Transferred to 1949


2,643.22


2,991.31


56


IPSWICH TOWN REPORT


E. C. COWLES, SCHOLARSHIP


Receipts 300.00 300.00


Scholarships


ABBY L. NEWMAN FUND


Receipts


555.70


Equipments


555.70


LIBRARY


Appropriation


4,350.00


Librarian


1,183.32


Assistant Librarian


641.66


Books and Periodicals


923.40


Janitor


396.68


Maintenance Buildings and Grounds


336.55


Fuel


284.57


Treasurer


175.00


Insurance


168.46


Office Supplies


133.05


Electricity and Water


87.95


Dues


6.00


4,336.64


Transferred to Reserve


13.36


4,350.00


IPSWICH TOWN REPORT


57


Parks and Playgrounds PARKS


Appropriation


1,956.00


Appropriation Temporary Increase


140.00


2,096.00


Superintendent


75.00


Labor


992.00


Rent


159.96


Maintenance of Equipment


135.76


Plants and Bulbs


161.25


Tools and Supplies


109.41


Water


24.00


Loam, Fertilizer


4.25


Express


1.80


1,663.43


Transferred to Revenue


432.57


2,096.00


PLAYGROUNDS


Appropriation


1,939.80


Supervision


75.00


Labor


1,294.00


Materials, Tools, Supplies


241.66


Truck Hire


108.50


Maintenance of Equipment


104.90


Rental, Bleachers


50.00


Clerk


25.00


Gas and Oil


18.13


Postage and Express


4.30


Advertising


6.85


Electricity


4.00


58


IPSWICH TOWN REPORT


Building and Grounds


3.00


1,935.34


Transferred to Revenue


4.46


1,939.80


PLAYGROUND EQUIPMENT AND IMPROVEMENT


Appropriation


6,853.00


Tennis Courts


4,192.75


Equipment


1,374.72


Labor


616.00


Masonry


235.10


Supplies and Materials


100.39


Telephone


10.05


Express


3.88


Advertising


2.50


6,535.39


Balance Forwarded to 1949


317.61


6,853.00


PLAYGROUND RECREATION PROJECT


Appropriation


1,350.00


Instructors


1,000.00


Transportation


288.00


Supplies


4.23


1,292.23


Transferred to Revenue


57.77


1,350.00


59


IPSWICH TOWN REPORT


Unclassified


MEMORIAL BUILDING


Appropriation


5,975.82


Appropriation, Temporary Increase


300.00


Refunds


5.00


6,280.82


Janitor


1,800.00


Repairs


1,134.38


Repairs-Contract


1,776.60


Fuel


721.53


Insurance


145.92


Supplies


103.59


Gas


181.71


Electricity


50.20


Equipment


50.00


Water


27.15


Trucking


15.50


Labor


15.00


6,222.40


Transferred to Revenue


259.24


6,280.82


PENSIONS


Appropriations Pensions Transferred to Revenue


4,080.00


3,099.00


981.00


4,080.00


60


IPSWICH TOWN REPORT


CONTRIBUTORY PENSION SYSTEM


Appropriation 7,751.95


County of Essex, Assessment 7,751.95


FEDERAL WORKS AGENCY, SURVEY AND PLANS


Balance January 1, 1948


1,600.00


U. S. Grant 4,000.00


5,600.00


Contract Payment


5,600.00


TOWN CLERK


Appropriation


75.00


Care and Maintenance


75.00


MEMORIAL DAY


Appropriation


855.00


Bands


465.00


Flowers and Plants


196.00


Flags


120.00


Transportation


35.00


Painting Markers


18.00


Supplies


5.15


836.15


Transferred to Revenue


18.85


885.00


61


IPSWICH TOWN REPORT


HONOR ROLL


Balance January 1, 1948


327.59


Labor


196.30


Supplies


18.95


Materials


15.00


Flowers


7.00


237.25


Balance Transferred to 1949


90.34


327.59


TOWN WHARF FLOAT


Balance January 1, 1948


113.09


Repairs


93.00


Materials


18.27


111.27


Transferred to Revenue


1.82


113.09


PREMIUM ON LOANS


Balance January 1, 1949


22.75


Receipts


18.75


41.50


Interest Payments


32.75


Balance Transferred to 1949


8.75


41.50


62


IPSWICH TOWN REPORT


IPSWICH HOUSING AUTHORITY


Transfer Reserve Fund 500.00


Supplies and Printing 21.23


Balance Transferred to 1949


478.77


500.00


FEDERAL HOUSING PROJECT


Balance January 1, 1948


867.69


Refunds


337.26


1,204.95


Repairs


49.55


Balance Transferred to 1949


1,155.40


1,204.95


R. T. CRANE JR. PICNIC FUND ADM.


Receipts


60.00


Administration Expense


60.00


R. T. CRANE JR. PICNIC FUND PICNIC


Receipts


1,227.61


Candy


285.00


Transportation


175.00


Ice Cream


160.55


Labor


114.70


Equipment


122.60


Tents


100.00


Refreshments


92.26


63


IPSWICH TOWN REPORT


Police, Life Guards


88.00


Boat Hire


70.00


Printing


12.00


Ice


7.50


1,227.61


TOWN MANAGER COMMITTEE


Transfer Reserve Fund Clerical Services 75.00


75.00


UNPAID BILLS 1947


Appropriation


737.36


Unpaid Bills 1947


726.34


Transferred to Revenue


11.02


737.36


RESERVE FUND


Appropriation


2,159.99


Transfer Overlay Reserve


2,840.01


5,000.00


Transfers Finance Committee


4,954.20


Transferred to Revenue


45.80


5,000.00


64


IPSWICH TOWN REPORT


CEMETERIES


Appropriation


6,525.47


Appropriation, Temporary Increase


1,848.00


Transfer, Cemetery Lots Fund


2,000.00


Transfer Perpetual Care Income


1,557.94


11,931.41


Superintendent


2,600.00


Clerical


31.00


Telephone


71.36


Office Supplies


2.10


Postage and Express


18.56


Labor


5,787.50


Equipment


1,965.04


Maintenance of Equipment


473.25


Plants, Loam, Fertilizer


299.20


Insurance


261.60


Tools and Supplies


149.71


Fuel


82.50


Water


48.00


Team Hire


40.38


Blasting


30.00


Rent


30.00


Sand and Gravel


18.40


Electricity


10.28


Care of Lot


10.00


11,928.88


Transferred to Revenue


2.53


11,931.41


H. A. COWLES MEMORIAL CEMETERY


Appropriation 2,084.99


Appropriation Temporary Increase


420.00


- 2,504.99


65


IPSWICH TOWN REPORT


Labor


1,994.90


Materials


410.34


Rental of Equipment


64.00


Blasting


20.00


Supplies


9.00


Repairs to Equipment


6.75


2,504.99


SOLDIERS' GRAVES


Appropriation Labor


436.40


Markers


63.60


500.00


INTEREST AND MATURING DEBT INTEREST


Appropriation Receipts


1,097.25


12.46


1,109.71


Interest Payments


1,108.01


Balance Forwarded to 1949


1.70


1,109.71


MATURING DEBT


Appropriation Note Payments


10,000.00 10,000.00


500.00


TOWN OF IPSWICH Balance Sheet - December 31, 1948 GENERAL ACCOUNTS


Assets


Liabilities and Reserves


Cash:


$1,038.18


Tailings Sale of Land of Low Value in Excess of Book Value 3.85


In Banks and Office


$193,449.96


Dog Licenses Collected for County 3.60


Sale of Cemetery Lots Fund


2,844.00


Accounts Receivable :


Highway Machinery Fund 3,832.10


Sale of Real Estate Fund


1,100.00


Taxes:


Levy of 1945:


Grants and Gifts:


Real Estate $ 68.40


Levy of 1946:


Poll 20.00


Personal


249.32


Real Estate


295.74


Federal: Aid to Dependent Children, Adm. 147.32 Aid to Dependent Children, Aid 452.20 Old Age Assistance, Adm. 294.20 Sewerage Survey and Plans 6,000.00


6,893.72


565.06


Levy of 1947: Poll 152.00


Personal


1,372.10


Real Estate


2,886.08


4,410.18


Levy of 1948:


Poll


446.00


Personal 5,398.32


Real Estate 38,839.32


44,683.64


49,727.28


Motor Vehicle and Trailer Excise:


Levy of 1945


2.00


Levy of 1946


21.28


Levy of 1947


1,046.45


Levy of 1948


2,334.94


3,404.67


Masconomet Road 5,727.11


Softening Plant 44,741.81


51,062.89 1.70


Special Assessment: Moth Added to Taxes


26.00


Water Surplus


3,401.86


Tax Titles and Possessions: Tax Titles


6,242.88


Tax Possessions


3,515.58


9,758.46


State and County : Shellfish Reimbursement 1,277.00 Chapter 90 Construction 1948 13,176.62


14,453.62


Electric Light Meter Guarantee Deposits 3,350.98 Electric Light Meter Guarantee Deposits Interest 2,613.09


5,964.07


Unexpended Balances: General 16,092.34


Electric Light: Construction 3,436.85


Operations 3,528.08


Depreciation 57,763.36 64,728.29


Water:


Extensions 593.97


Interest


131,885.22


Reserve Fund-Overlay Surplus 2,788.38


Overlays Reserved for Abatement of Taxes: Levy of 1945 68.40


Levy of 1946 565.06


Departmental:


Taxes on Estates of Deceased Persons


676.43


Town Property


1,244.00


Police


714.00


Health


1,895.51


3,404.67


Highway


103.35


Public Welfare


1,944.17


Tax Title


6,242.88


Aid to Dependent Children


807.66


Tax Possession


3,515.58


Old Age Assistance


88.40


Departmental


13,495.68


Veterans Services


3,575.41


State and County Aid to Hways.


12,100.00


Education


1,352.00


Cemetery


1,094.75


Water


12,547.60


13,495.68


State and County Aid to Highways: Electric Light:


12,100.00


23,935.08


Water:


Water Liens Added to Taxes 828.28


Water


11,719.32


12,547.60


Underestimates 1948:


Essex County Sanatorium Tax 70.72


State Parks and Reservations 72.54


County Tax 1,255.90


Levy of 1947 Levy of 1948


4,410.18 3,131.10


8,174.74


Revenue Reserved Until Collected: Motor Vehicle and Trailer Excise Special Assessment 26.00


Electric Light 23,935.08


75,267.49


1,399.16


Overlay Deficits: Levy of 1941


4.00


Levy of 1942


4.00


Levy of 1943


2.00


10.00


Surplus Revenue


62,203.06


$319,853.89


$319,853.89


DEBT ACCOUNT


Net Funded or Fixed Debt


$100,800.00


High School Loan 1935


$42,000.00


Water Mains Extension Loan 1946


20,800.00


Highway and Fire Equipment Loan 1946


12,000.00


Water Mains Extension Loan 1948


10,000.00


Masconomet Road Water Extension Loan 1948


7,000.00


-Water Extension Loan 1938


5,000.00


Additional Water Supply Loan 1938


4,000.00


$100,800.00


$100,800.00


TRUST AND INVESTMENT ACCOUNTS


Trust and Investment Funds, Cash and Securities:


Cemetery Perpetual Care Fund


$68,546.86


Richard T. Crane Jr., Picnic Fund 33,667.66


In Custody of Treasurer


$156,993.48


Post War Rehabilitation Fund


31,690.13


In Custody of Trustees


121,849.77


Eunice Caldwell Cowles Fund


10,158.26


Mark Newman Memorial Fund


5,001.54


Stabilization Fund


3,889.23


Mrs. William G. Brown Animal Fund


2,221.14


Marianna T. Jones Fund


853.93


John C. Kimball Fund


512.58


Martha I. Savory Fund


302.79


Dow Memorial Boulder Fund


149.36


Manning School Fund


33,158.07


Feoffees Grammar School Fund


31,765.73


R. H. Manning School Fund


15,940.20


Treadwell Library Fund


15,234.79


Burley Educational Fund


8,781.56


Heard Library Fund


7,793.21


Brown School Fund


3,310.14


Mrs. Abby L. Newman Library Fund


2,199.12


Elizabeth R. Lathrop Fund


1,854.90


George Spiller Fund


1,812.05


$278,843.25


$278,843.25


RECAPITULATION OF DEPARTMENT EXPENSES WITH CASH DISBURSEMENTS FOR THE YEAR ENDING DECEMBER 31, 1948


Balance Jan. 1, 1948


Appro- priations


Cash Receipts


Debit Transfer


Credit Transfer


Cash


Transferred


Balance


Moderator


100.00


100.00


Selectmen


4,594.00


4,559.39


34.61


Accountant


5,426.00


5,367.38


58.62


Treasurer and Collector


8,834.00


720.00


9,553.14


.86


Assessors


5,360.00


5,353.37


6.63


600.00


600.00


Castle Hill Land Title


2.000.00


Town Clerk


2,743.50


35.00


2,770.29


8.21


Election and Registration


4,019.00


6.50


275.00


4,260.86


39.64


Town Hall


590.93


4,562.00


4,898.20


254.64


Town Hall Improvements


114.00


92.72


21.28


Police


24,741.24


4.10


24,501.27


244.07


Fire


35,331.80


42.80


35,213.52


161.08


Fire Alarm System, North Ridge Road


389.54


388.25


1.29


Weights and Measures


681.00


680.76


.24


Forest Warden


715.00


112.50


56.20


7,812.70


Tree Warden


7,644.00


706.12


8.88


Shellfish Benefits


6,000.00


6.78


5,337.67


669.11 1,277.00


Town Dump


2,522.00


2,324.30


197.70


Sewer Committee


1,009.57


91.13


917.94


Mosquito Control


1,000.00


1,000.00


Highway


30,696.48


64.61


3,000.00


33,760.09


1.00


Chapter 90 Maintenance


.71


Chapter 90 Construction 1947


13,534.03


13,369.97


164.06


North Ridge Road


6,863.09


20,040.94


2,500.00


1,554.33


945.67


Public Welfare


12,450.00


27.00


1,000.00


13,463.74


13.26


Aid Dependent Children Aid


6,000.00


5,772.50


227.50


Old Age Assistance, Assistance


58,000.00


309.34


225.00


58,453.58


80.76


U. S. Grant Aid Dependent Children Aid


251.81


1,809.39


1,609.00


452.20


U. S. Grant Old Age Assistance Assist.


116.36


42,413.26


118.94


42,648.56


6,545.35


39.57


Education


2,000.00


157,404.00


2,011.50


159,162.53


252.97


2 000.00


E. C. Cowles Scholarship


300.00


300.00


Manning School Grading


395.00


Library


4,350.00


4,336.64


13.36


Playgrounds


1,939.80


1,935.34


4.46


Playground Recreation Project


1,350.00


1,292.23


57.77


Pensions


4,080.00


3,099.00


981.00


Federal Agency Survey and Plans


1,600.00


4,000.00


5,600.00


Memorial Day


75.00 855.00


75.00


Honor Roll


327.59


237.25


90.34


Premium on Loans


32.75


18.75


32.75


Federal Housing Project


867.69


337.26


49.55


1,155.40


R. T. Crane Jr. Picnic Fund Picnic


60.00


60.00


Town Manager Committee


1,227.61


1,227.61


Unpaid Bills 1947


75.00


Reserve Fund


2,159.99


4,954.20


2,840.01


15.80


Electric Light Construction


6,737.11


176.042.03


22,745.03


156,506.03


3,528.08


Electric Light Depreciation


120,564.49


410.00


144.07


5,459.03


2.00


30,542.97


Water Extension, Masconomet Road


5,555.17


10 000.00


2,106.47


17,067.67


593.97


Water Softening Plant


7,009.40


1,282.29


5,727.11


Cemetery


8,373.47


1,557.94


2,000.00


11,928.88


2.53


Soldiers Graves


500.00


500.00


1,097.25


12.46


1,108.01


1.70


10,000.00


10,000.00


$245,654.47 $538,975.57


$271,223.43 $33,277.20 $57,249.54


$916,316.12


$4,036.81 $159,372.29


139.43


Sewerage Survey and Plans


11,000.00


5,000.00


6,000.00


Bounty on Seals


200.00


135.00


335.00


Snow Removal


20,000.00


3,000.00


2,999.89


.11


Chapter 90 Construction 1948


15,000.00


1,823.38


13,176.62


Street Lighting


6,100.00


Aid Dependent Children Adm.


125.00


75.47


49.53


Old Age Assistance Adm.


2,541.00


2,101.35


139.65


U. S. Grant Aid Dependent Children Adm.


106.52


162.22


121.42


147.32


U. S. Grant Old Age Assistance Adm.


313.93


1,649.52


118.94


1,550.31


294.20


Veterans Services


5,244.92 2,500.00


10.00


1,330.00


2,500.00


Fire Damage Manual Training School


2,991.31


348.09


2,643.22


Abby L. Newman Fund


555.70


555.70


Parks


2,096.00


1,663.43


432.57


Playground Equipment and Improvement


6,853.00


6,535.39


317.61


Memorial Building


6,275.82


5.00


6,021.58


259.24


Contributory Pension System


7,751.95


7,751.95


Town Clock


Town Wharf Float


113.09


111.27


1.82


Ipswich Housing Authority


8.75


500.00


21.23


478.77


R. T. Crane Jr. Picnic Fund Adm.


737.36


726.34


11.02


Electric Light Operations


Electric Meter Guarantee Deposits


3,313.98


2,469.02


Water Operations


2,613.09


Water Extensions


44.741.81


44,741.81


H. A. Cowles Memorial Cemetery


2,504.99


2,504.99


57,763.36


Electric Meter Guarantee Deposits Int.


373.00


3,350.98


36,000.00


5,000.00 16,007.92


1,563.15


3,436.85


78,809.05


4,107.97


Safford Street


2,850.00


2,809.17


40.83


Shellfish Reimbursement


800.00


1,200.00


723.00


Health


16,270.00


623.00


16,867.02


25.98


Town Dump Construction


139.43


16,392.02


107.98


Moth


6,311.00


82.75


350.00


6,730.08


13.67


Clam Commissioner


150.00


150.00


Town Ambulance


66.25


66.25


2,000.00


Repairs to Town Scales


350.00


298.15


51.85


Town Hall and Community Center Conm.


Junior Aerial Ladder


16,500.00


19,999.29


22,796.06


6,100.00


B. S. Cable Memorial Hospital


836.15


18.85


395.00


Interest


Maturing Debt.


75.00


Payments To Revenue Dec., 31, 1948


Law


REPORT


OF


STATE AUDIT


OF THE


Books and Accounts


OF THE


TOWN OF IPSWICH


34


THE BIRTHPLACE OF AMERICAN INDEPENDENCE


For The Period From January 18 To December 19, 1947


Ipswich Chronicle Publishing Co., Printers Ipswich, Mass.


73


IPSWICH TOWN REPORT


March 17, 1948


To the Board of Selectmen


Mr. Brainard C. Wallace, Chairman


Ipswich, Massachusetts


Gentlemen :


I submit herewith my report of an audit of the books and accounts of the town of Ipswich for the period from January 18, 1947 to December 19, 1947, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. Herman B. Dine, Assistant Director of Accounts.


Very truly yours,


FRANCIS X. LANG


Director of Accounts


Mr. Francis X. Lang


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 Ipswich for the period from January 18, 1947, the date of the previous examination, to December 19, 1947, and submit the following report thereon :


74


IPSWICH TOWN REPORT


The financial transactions of the town as recorded on the books of the several departments were examined, checked, and compared with the records of the town treas- urer and the town accountant.


The books and accounts of the town accountant were examined and checked. The cash receipts as recorded were checked with the departmental records and with the treas- urer's books, while the payments were compared with the treasury warrants authorizing the disbursement of town funds.


The ledger was analyzed, the appropriation accounts were checked with the amounts voted by the town as shown on the town clerk's record of town meetings, and the trans- fers from the reserve fund were compared with the amounts authorized by the finance committee.


A trial balance was taken off, and a balance sheet, which is appended to this report, was prepared showing the finan- cial condition of the town on December 19, 1947.


The books and accounts of the town treasurer were examined and checked. The recorded receipts were analyzed and verified by comparison with the records in the several departments collecting money for the town, with other sources from which money was paid into the town treasury, and with the town accountant's books. The recorded pay- ments were checked with the approved warrants authorizing the disbursement of town funds. The cash book was footed, and the cash balance on December 19, 1947 was proved by reconciliation of the bank balances with statements fur- nished by the banks of deposit, by examination of the securities and savings bank book making up a part of the cash, and by actual count of the cash in the office.




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