USA > Massachusetts > Plymouth County > Middleborough > Town annual report of Middleborough, Massachusetts 1930 > Part 12
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Moth Dept.
Forest Fires
9.75
Forest Fires
9.75
Health Dept.
5.81
Health Dept.
5.81
Highway Dept.
98.66
Highway Dept.
98.66
Welfare Dept.
565.71
Welfare Dept.
565.71
Soldiers Relief
4.85
Soldiers Relief
4.85
School Dept.
813.65
School Dept.
813.65
So. Main St. Sewer
9.65
So. Main St. Sewer
9.65
E. Grove St. Land Damages
578.00
E. Grove St. Land Damages
578.00
Mun. L. Dept.
1,032.30
Mun. L. Dept.
1,032.30
Temporary Loans General Loans
290,000.00
3,000.00
2,000.00
7,000.00
2,400.00
281,400.00
Agency & Trust
Taxes collected for State, County and Non-Resident Bank Taxes are
State Taxes
Cemetery Perpetual Care
12.93
1929 Excise Taxes
13.61
1929 Excise Taxes
13.61
1930 Excise Taxes
72.29
1930 Excise Taxes
72.29
1928 Real Estate Taxes
37.95
1928 Real Estate Taxes 37.95
1929 Real Estate Taxes
7.05
1929 Real Estate Taxes
7.05
1930 Real Estate Taxes
45.49
1930 Real Estate Taxes
45.49
State Tax
.71
State Tax
.71
Total Refunds
3,404. 48
Total Refunds
3,404.48
Total Receipts for year
943,367.71
Total Disbursements for year
905,860.24
Cash on Hand Jan. 1st. 1930
3,496.02
Cash on Hand Dec. 31st. 1930
41,003.49
Grand Total
946,853.73
Grand Total
946,863.73
248
BALANCE SHEET-DECEMBER 31ST, 1930
Revenue Account
Assets
Liabilities
Cash in Banks and Office Accounts Receivable Taxes-Levy 1926
10.20
1927
68.37
Operation
1,073.03
Construction
66
1929
33,413.58
Depreciation
703.79
1930
94,215.88
Deposits
1,234.27
Excise Tax
1929
66
1930
4,448.99
Levy 1926
165.78
Sidewalks
912.71
134,930.78
66
1929
673.31
1928
5.39
Surplus Overlay
1,490. 44
1929
7.30
Special Assessment Revenue
11,808.89
Sidewalks
397.17
577.73
Mun. L. Revenue
2,413.20
Military Aid
25.00
Excise Tax Revenue
5,233.44
Old Fire Station
20.00
Excess & Deficiency
Forest Fires
82.64
Commited Interest Revenue
147.96
Moth
856.54
Revenue Appropriation
Health
561.40
M. L. H. Charity Fund
9.37
Sewer
214.71
Dental Clinic Donations
3.36
Highways
159.31
Spruce Street
6,429.84
Parking Space
83.32
Land & Property Damages
1,136.00
Welfare
7,761.99
Schools
1,824.00
Herring
20.00
66 1927
150.21
Special Assessments Moth 1927
.33
66 1930
2,643.18
1930
167.54
Departmental Revenue
12,143.65
Departmental
Water Revenue
52,169.70
788.02
Overlay Reserve for Abatements
10.20
41,003.49 Water Supply Damages Revenue Loans Municipal Light Dept.
500.00 100,000.00
9,272.06
792.26
1928
249
Sealer W. & M. 4.90
Thomas S. Peirce Tr.
20.00
Interest Mun. Indebt.
9.48
County Aid
1,807.51
State Aid
3,624.88
Soldiers Relief
165.60
Interest on Sidewalks
147.96 17,389.24
Mun. L. Dept.
12,143. 65
Water Dept .- Rates
1,745.13
Misc.
668.07
14,556.85
Cemetery Trust Income
6.00
Overlay 1928-Overdrawn
666.82
209,130.91
209,130.91
Debt Account
184,400.00 Water Loans
25,000.00
New High School Loan
120,000.00
Warrentown Water Loan
6,400.00
Nemasket Bridge Loan
6,000.00
Electric Line Loan
23,000.00
Fire Pumping Unit Loan
4,000.00
184,400.00
184,400.00
Trust Funds
Trust Funds-Custody of Town Treasurer
68,092.38 Enoch Pratt Fund
10,978.06
Library Trustees
4,115.38
66
Peirce Trustees
646,811.13
Copeland Library Fund
3,145.31
H. C. Beals Library Fund
1,000.00
H. C. Peirce Library Fund
.500.00
16
Dr. Ft. Fd.
3,833.74
5,109.72 M. L. H. P. Charity Fund Drinking Fountain Fd.
3,833.74
Net Funded or Fixed Debt
250
Thos. S. Peirce Fund Library Trust Income Thos. S. Peirce Library Fund Cemetery Perpetual Care
595,833.19
464.41
50,977.94
41,751.08
Income
11,247.86
4,000.00
Investment Account *Securities
4,000.00 Water Sinking Fund Bonds
727,846.97
727,846.97
Net Departmental Expenses for 1930
Payments
Receipts
Net Costs
Net Profit
Town Manager
5,908.80
5,908.80
Clerk & Accountant
2,522.25
1,070.74
1,451.51
Treasurer & Collector
3,673.93
199.77
3,474.16
Assessors
3,156.31
3,156.31
Law Dept.
800.00
800.00
Moderator
25.00
25.00
Election & Registration
922.35
922.35
Town Hall
4,171.36
277.30
3,894.06
Pensions
693.07
693.07
Planning Board
84.76
84.76
Police Dept.
14,104.96
1,966.50
12,138.46
Fire Dept.
27,817.96
590.93
27,227.03
Inspection of Wiring
630.55
630.55
Sealer of W. & M.
1,287.41
156.16
1,131.25
Moth Dept.
3,936.24
745.31
3,190.93
Trimming Trees
255.51
7.99
247.52
Forest Fires
2,585.26
84.52
2,500.74
Dog Officer
269.60
269.60
Health Officer
22,074.99
2,823.73
19,251.26
Highway Dept.
66,124.50
2,616.40
63,508.10
Welfare Dept.
42,555.31
12,282.71
30,272.60
Soldiers Benefits
3,536.31
538.50
2,997.81
251
School Dept. Library Unclassified Water Dept. Mun. L. Dept. Interest Mun. Indebt.
141,765.63
28,584.14
113,181.49
6,864.02
3,986.48
2,877.54
25,197.28
240.40
24,956.88
21,798.87
24,944.75
3,145.88
164,069.79
168,377.29
4,307.50
13,579.43
7,216.62
6,362.81
Mun. Indebtedness
281,400.00
298,000.00
16,600.00
Agency & Trust
40,644.31
68,971.96
28,327. 65
902,455.76
623,682.20
331,154.59
52,381.03
Respectfully submitted,
WALDO S. THOMAS,
Town Accountant.
252
253
January 7, 1931
To the Board of Selectmen
Mr. Lewis F. Harding, Chairman Middleborough, Massachusetts
Gentlemen:
I submit herewith my report of an audit of the accounts of the town of Middleborough for the period from January 1, 1929 to September 30, 1930, made in accordance with the provisions of Chapter 44 of the General Laws. This report is in the form of a report made to me by Mr. Edward H. Fenton, Chief Accountant of this Division.
Very truly yours,
THEODORE N. WADDELL, Director of Accounts. TNW/AH
254
Mr. Theodore N. Waddell
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 Middleborough for the period from January 1, 1929 to September 30, 1930, and submit the following report thereon:
The financial transactions of the town, as recorded on the books of the several departments receiving or disbursing money for the town, were examined and reconciled with the books and records in the accountant's office.
The books and accounts in the accountant's office were examined and checked in detail. The records of receipts were checked with the departmental reports to the account- ant and with the treasurer's books, and the recorded dis- bursements were checked with the treasury warrants and with the records of payments in the treasurer's office.
The general and appropriation ledgers were examined and all appropriations, transfers, and loan orders were checked with the town clerk's record of town meetings.
The original vouchers on file in the accountant's office were examined and checked with the warrants. In the examination of the vouchers, it was noted that the vouchers representing the mileage of several officials were not itemized; also many statements were found on which the detailed items were not shown and the supplementary vouchers or slips supporting these statements were not filed with the accountant. All original vouchers and supplementary slips should be on file in the accountant's office, so that complete information may be available at all times.
The necessary correcting and adjusting entries were made, a trial balance was taken off proving the ledger to be
255
in balance, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town as of September 30, 1930.
The books and accounts of the treasurer and the col- lector, as treasurer, were examined and checked, the recorded receipts being compared with the records in the several departments collecting money for the town, with the other sources from which money was paid into the town treasury, and with the records in the accountant's office. The pay- ments were checked with the warrants authorizing the treasurer to disburse town funds and with the accountant's ledger accounts.
The cash on hand was verified by an actual count and the bank balances were reconciled with statements fur- nished by the several banks and with a bank book of the savings bank.
In verifying the cash on hand with the cash book, a discrepancy of $404 was found.
It is quite evident that the treasurer has not balanced his cash account daily, or even weekly or monthly, as errors made in the early part of the year and which affected the cash balance were not discovered until the present audit.
In December, 1929, the treasurer credited the cash account with the amount of several protested checks which had been returned by the bank, but did not notify the accountant; later the amounts due on two of these checks were collected but the treasurer failed to re-enter the amounts in the cash book.
It was also noted that, included as cash on hand, were several checks which had dates ahead from one to four weeks, although the tax accounts for payment of which the checks had been given were recorded as paid; also that checks received three and four weeks prior to the date of the audit had not been deposited in the bank.
It was again found that the treasurer, as collector, does not pay over all amounts as entered on the treasurer's cash book, it being found that $1,294.27 had not been paid over
256
at the date of the audit, this amount appearing as surplus in the collector's account. It is recommended that all receipts be entered promptly and that care be taken to clearly indicate the source and purpose of the receipt.
The bank books and securities, representing the in- vestments of the various trust funds in the custody of the town treasurer were examined and listed, the income being proved and the withdrawals checked and reconciled.
It was noted that bequests have not been invested promptly after receipt by the treasurer. One bequest amounting to $200 made in January, 1930, is still in the general cash of the town, and another amounting to $50, for which a warrant was drawn September 7, 1930, was not deposited in the savings bank until October 27, 1930.
It was noted that in many accounts there have been no withdrawals for a considerable period, and it is recommended that investigation be made to ascertain whether the lots are being cared for in accordance with the bequests.
The books and accounts of the treasurer and collector, as collector, were examined. The commitments of taxes and special assessments for the levies of 1926 to 1930, in- clusive, were examined and verified with the warrants issued for their collection and with the assessors' records.
The cash books were footed and the recorded collections were checked with the commitment books and with the treasurer's and the accountant's books.
As in previous audits because of the many errors in recording and reporting collections, it was necessary to check the cash book entries with the commitment books in detail, which required a considerable amount of time, thereby increasing the cost of the audit.
The abatements on account of taxes and assessments were checked and verified by a comparison with the assess- ors' records of abatements granted, the outstanding accounts on the commitment books being listed and reconciled.
257
A further verification of the outstanding accounts was made by mailing notices to a number of persons whose names appeared on the books as owing money to the town. Among the replies received was one claiming that the tax in question had been paid. The receipted bill and can- celled check showing payment were personally examined and verified, and the amounts of $124.97 for taxes of 1928 and of $3.13 for interest were charged to the collector. From the balance of replies, it appears that the accounts, as listed, are correct.
As in reports of previous audits, it is recommended that the collector transfer the actual amount of cash as reported, so that the cash balances of the separate accounts may be readily verified.
It was noted that the collector has not collected interest in accordance with the provisions of Section 57, Chapter 59, General Laws. A test of the amounts collected, especially on collection of partial payments, indicates that interest due on taxes of 1927 aggregating $270.13 and on taxes of 1928 amounting to $188.44 was not collected.
Appended to this report are tables showing a reconcilia- tion of the treasurer's and of the collector's cash, together with summaries of the tax and assessment accounts.
The financial records of the water department were examined and checked in detail. The commitments were examined and the recorded receipts were checked and com- pared with the treasurer's and the accountant's books. The outstanding accounts were listed and proved.
The books and accounts of the Municipal Light Depart- ment were examined and checked in detail. The accounts receivable were examined and checked, the payments to the treasurer were checked by a comparison with the treas- urer's records and the accountant's books, and the out- standing acounts were listed and proved.
The deposit account was checked with the records on file in the light department. The departmental ledger was analyzed and compared with the accountant's books, and a
258
trial balance was taken off as of September 30, 1930, showing the ledger to be in balance.
Appended to this report are tables showing summaries of the water and municipal light department accounts receivable.
The commitments and charges for the various other de- partmental accounts receivable were examined, and the payments to the treasurer were verified by a comparison with the treasurer's cash book and the accountant's ledger.
The records of the town clerk for dog and hunting and fishing licenses were examined and checked. The payments to the County and the State, respectively, were compared with receipts on file, and the fees transferred to the town clerk's receipts were verified by a comparison with the town clerk's cash book. The cash book, representing the collections of recording fees and fees for licenses and permits issued by the town clerk, together with the fees for licenses and permits issued by the selectmen, was examined and footed, and the payments to the treasurer were compared with the records in the treasurer's office and the account- ant's ledger.
The cash on hand was verified by an actual count, and the bank balance was reconciled with a statement furnished by the bank.
The records and accounts of the sealer of weights and measures, the health department for licenses, the several inspectors of milk, the public health nurse for dental clinic donations and fees, the moth department for sale of lead, the town infirmary, and the town hall rentals were examined and checked. The payments to the treasurer were verified by a comparison with the treasurer's cash book and the accountant's ledger.
In addition to the above departments, the accounts of the public library for fines and deposits were examined, and the payments compared with the treasurer's cash book and the accountant's ledger.
259
The surety bonds of the treasurer and collector, the bonds of the assistant treasurer and collector, the town clerk, the town manager, and the town manager's clerk were examined and found to be in proper form.
The books and accounts of the funds under the will of Thomas S. Peirce, consisting of the Thomas S. Peirce Fund and the Thomas S. Peirce Library Fund, were examined and checked in detail. The investments were personally examined and listed, the cash on hand was verified by an actual count, and the bank balances were reconciled with statements furnished by the several banks of deposit. The income and receipts, together with the payments, were checked.
Tables showing the transactions and condition of these various trust funds are appended to this report.
For the courtesies extended and the assistance rendered during the process of the audit, I wish on behalf of my as- sistants and for myself, to express appreciation.
Respectfully submitted,
EDW. H. FENTON,
EHF/AH
Chief Accountant.
260
RECONCILIATION OF TREASURER'S CASH
Balance January 1, 1929, per ledger:
Revenue cash, $18,413.95
Non-revenue cash, 2,764.76
$21,178.71 851,555.67
Receipts,
$872,734.38
Warrants drawn,
$869,238.35 .01
Balance December 31, 1929
3,496.02
$872,734.38
Balance January 1, 1930, $3,496.02
Receipts January 1 to Sept. 30, 1930
491,665.33
$495,161.35
Warrants drawn Jan. 1 to Sept.30,1930 $461,237.67 Adjustment to be made:
Protested check, taxes 1929, 1.77
Balance Sept. 30, 1930, per ledger 33,921.91
$495,161.35
Balance Sept. 30, 1930, per ledger,
$33,921.91
Warrant No. 59, Sept. 30, 1930, 8,185.00
Receipt not reported, municipal light deposit,
9.00
$42,115.91
Receipts Sept. 29 to 30, 1930, $2,398.75
Balance Sept. 27, 1930, per ledger and
treasurer's cash book, 39,717.16
$42,115.91
Balance Sept. 27, 1930, per cash book,
$39,717.16
Payments, sale of lead, not recorded,
1.60
Interest on deposits entered after Sept. 27, 1930 21.07
$39,739.83
Interest reported in error,
261
Cash and memoranda: Cash
In office, verified, $1,309.91
In Banks:
Midd. Trust Co., $8,850.27
Midd. Trust Co., Savings Department, Book No. 4,256 577.84
Merchants National Bank,
Boston, 27,060.28 .
36,488.39
Surplus cash in Collector's account not transferred 1,294.27
Memoranda, W. W. Brackett, 95.00
Petty cash advances, 100.00
Checks for taxes to be deposited between
Sept 27 and Oct. 27, 1930, 48.26
Cash discrepancy Sept. 27, 1930, 404.00
$39,739.83
MIDDLEBOROUGH TRUST COMPANY
Balance Sept. 27, 1930, per statement, $18,155.52
Deposit in transit, verified, 413.83
Check returned, insufficient funds, 2.45
$18,571.80
Balance Sept. 27, 1930, per check register, $8,850.27 Interest on deposit entered after Sept.27,1930 10.96 Outstanding checks Sept. 27, 1930, per list, 9,710.57
$18,571.80
MERCHANTS NATIONAL BANK, BOSTON.
Balance Sept. 27, 1930, per statement, $27,060.28
Balance Sept. 27, 1930, per check register, 27,060.28
262
MIDDLEBOROUGH TRUST COMPANY PAY-ROLL ACCOUNT
Balance Sept. 27, 1930, per statement, $4,403.12 Outstanding checks Sept. 27, 1930, per list, $4,403.10 Check No. 11369 entered on register in excess of amounts drawn, .02
$4,403.12
263
RECONCILIATION OF TAX COLLECTOR'S CASH
Balances September 27, 1930, per cash books:
Taxes :
$7.41
Levy of 1927, property,
530.31
Levy of 1928, 66
292.88
Levy of 1929,
Levy of 1930, 66 6,036.92
4.00
Levy of 1930, polls,
169.97
Motor vehicle excise taxes 1930,
Assessments:
.65
Moth 1928,
11.24
Moth 1930
Interest:
1.28
Taxes 1927,
168.09
Taxes 1928,
4.82
Taxes 1929,
Costs:
1.43
Taxes 1928,
17.56
Taxes 1929,
.40
Taxes 1930,
$7,246.96
Items on cash book Oct. 23, 1929 entered
as paid to treasurer, not reported : Taxes 1929, polls
$18.00
1.80
Costs, 19.8
Collection not entered on cash or commit- ment book, verified by receipted bill and cancelled check:
$124.97
Taxes 1928, Interest, 3.13 128.1
264
Collection per commitment book, page 40, line 2, March 12, 1929 not entered in cash book: Taxes 1928, 78.79
Error in addition of cash book Feb. 10-19, 1930, Taxes 1928, 5.00
Receipts per cash book in excess of payment,
reported to treasurer, per previous audit, Taxes 1928, .01
Motor vehicle excise tax 1929:
Refunded in error, deposited in collector's
account, not recorded in cash book, $5.34
Collections per commitment book, not
entered on cash book:
Taxes 1929, polls, page 2,
June 15, 1929 $2.00
Taxes 1929, polls, page 108, 2.00
June 10, 1929,
4.00
Costs, taxes 1929, polls, page 30,
June 18, 1929, .20
Costs, taxes 1929, polls, page 96, June 20, 1929, .20
.40
terest on deposits, September,
3.36
cess cash in office and bank,
1,294.27
$8,786.03
sh in office Sept. 27, 1930, verified,
$75.00
lance Middleborough Trust Co., Sept.
27, 1930, per statement, 7,017.90
sh in transit, Sept. 27, 1930, verified,
1,693.13
$8,786.03
265
TAXES-1926
Outstanding January 1, 1929, per ledger, $559.08
Moth 1926 reported as taxes 1926, .98
$560.06
Payments to treasurer, $434.31
Abatements,
114.57
Taxes 1926 reported as moth 1926,
.98
Outstanding December 31, 1929 and September 30, 1930, per list, 10.20
$560.06
266
TAXES-1927
Outstanding January 1, 1929, per ledger, $16,815.83 Overpayments, refunded, 71.43
$16,887.26
Payments to treasurer,
$15,733.50
Abatements,
394.39
Interest reported as taxes,
8.72
Taxes 1927 reported as moth 1927,
1.95
Taxes 1927 reported as taxes 1928,
30.00
Outstanding December 31, 1929
718.70
$16,887.26
Outstanding January 1, 1930,
$718.70
Adjustments to be made:
Moth 1927 reported as taxes 1927,
$11.10
Interest reported as taxes,
15.43
26.53
$745.23
Payments to treasurer Jan. 1 to Sept. 27, 1930,
$499.50
Abatements Jan. 1 to Sept. 27, 1930,
79.95
Outstanding Sept. 27, 1930, per list,
158.37
Cash on hand Sept. 27, 1930, verified,
7.41
$745.23
Cash on hand Sept. 28, 1930,
$7.41
Outstanding Sept. 28, 1930, per list,
158.37
$165.78
Outstanding Sept. 30, 1930, per list,
$68.37
Collections not reported Sept. 30, 1930,
97.41
$165.78
267
TAXES-1928
Outstanding Jan. 1, 1929, per ledger, $87,466.31
Payment and abatement, refunded, ยท1.76
Duplicate abatement, 3.88
Taxes 1927 reported as taxes 1928, 30.00
Interest reported as taxes 1928, 14.83
2.60
Payments to treasurer,
Abatements, 2,128.33
5.77
Taxes 1928 reported as moth 1928,
27,947.07
Outstanding December 31, 1929,
$87,519.
Outstanding January 1, 1930,
$27,947.07
Payment and abatement, refunded,
35.20
Adjustments to be made: Moth 1928 reported as taxes,
1928, $13.38
Overpayment, .20
Int. reported as taxes 1928, 26.82
Taxes 1929 adjusted as taxes
1928 in error, 205.39 245.79
$28,228
Payments to treas. Jan. 1 to Sept. 27, 1930 $18,571.55 Abatements Jan. 1 to Sept. 27, 1930, 654.22
Taxes 1928 reported as taxes 1929, 205.39
Adjustments to be made:
Taxes 1928 reported as moth 1928, .50
Abatements 1929 not reported, 91.08
Outstanding Sept. 27, 1930, per list,
7,966.24
Cash on hand Sept. 27, 1930, verified,
530.31
Due from collector Sept. 27, 1930:
Balance Dec. 31, 1928, per previous audit, $.01
Taxes paid not entered,
verified by receipt, 124.97
57,438.21
Moth 1928 reported as taxes 1928,
$87,519.
268
TAXES 1928-Continued
Error in addition of cash book, 5.00 Taxes paid, entered in commit- ment book but not entered on cash book, 78.79
208.77
$28,228.06
e from collector Sept. 28, 1930,
$208.77
sh on hand Sept. 28, 1930,
530.31
tstanding Sept. 28, 1930, per list,
7,966.24
$8,705.32
atements Sept. 29 to 30, 1930,
$97.95
tstanding Sept. 30, 1930, per list,
7,519.11
lections not reported Sept. 30, 1930,
1,088.26
$8,705.32
269 TAXES-1929
Commitment per warrant, $326,005.09
Additional commitment, 531.39
Payment and abatement, refunded,
21.12
$326,557.6
Payments to treasurer,
Abatements,
84,919.08
Outstanding January 1, 1930,
$84,919.08
Taxes 1928 reported as taxes 1929,
205.39
Adjustments to be made:
Moth 1929 reported as taxes 1929, 14.72
Costs reported as taxes, 37.00
Excise taxes 1929 reported as taxes 1929, 49.96
Protested check, 1.77
Payment and abatement, to be refunded,
10.56
Unidentified receipt entered on cash book, 1.21
$85,239.6
Payments to treasurer Jan. 1 to Sept. 27,1930, $40,336.62
Abatements Jan. 1 to Sept. 30, 1930, 1,281.30
Taxes 1929 reported as taxes 1930, 1,395.88
Adjustments:
Taxes 1929 adjusted to taxes 1928 in error, 205.39
Taxes 1929 reported as excise tax 1929, 95.76
Error in reporting abatements, 35.20
Error in recording abatements, 200.00
Outstanding September 27, 1930,
41,374. 66
Cash on hand Sept. 27, 1930, 292.88
Due from collector Sept. 27, 1930,
22.00
Due from collector Sept. 28, 1930, $22.00
Cash on hand Sept. 28, 1930, 292.88
41,374.66
Adjustment to be made:
Moth 1929 reported as taxes 1929,
.65
$41,690.1
Collections not reported Sept. 30, 1930, $621.54
Outstanding Sept. 30, 1930, per list, 41,068.65
$41,690.
$85,239.6
Outstanding Sept. 28, 1930,
$239,395.24 2,243.28
Outstanding December 31, 1929
$326,557.6
270
TAXES-1930
Commitment per warrant,
$318,747.33
'axes 1929 reported as taxes 1930,
1,395.88
djustments to be made:
Moth 1930 reported as taxes 1930,
13.10
Poll tax abated not committed,
2.00
$320,158.31
ayments to treasurer to Sept. 27, 1930, $22,496.83
batements to September 27, 1930
112.03
utstanding Sept. 27, 1930,
291,508.53
ash on hand Sept. 27, 1930,
6,040.92
$320,158.31
ash on hand Sept. 28, 1930,
$6,040.92
utstanding Sept. 28, 1930,
291,508.53
$297,549.45
batements Sept. 28-30, 1930,
$182.99
ollections not reported Sept. 30, 1930 7,376.76
utstanding Sept. 30, 1930,
289,989.70
$297,549.45
271
MOTOR VEHICLE EXCISE TAXES-1929
Commitments per warrants, $22,824.33 235.02
Payment and abatement, refunded,
2.37
Overpayment, refunded,
$23,061.72
Payments to treasurer,
$17,284.40
Refunded in error, reraid,
5.57
$17,289.97 1,719.01 4,052.74
Abatements
Outstanding December 31, 1929,
$23,061.72
Outstanding Jan. 1, 1930, $4,052.74
Commitments Jan. 1 to Sept. 27, 1930,
per warrants, 14,370.10 .79
Payment and abatement, refunded,
Adjustments to be made:
Taxes 1929 reported as excise tax 1929, 95.76
Excise tax 1930 reported as excise tax 1929, 141.79
Payment and abatement, to be refunded, 10.57
Overpayment, to be refunded, 4.59
$18,676.34
Payments to treasurer Jan 1 to
Sept. 30, 1930 $3,385.67
Refunded in error 1929, repaid
8.01
$3,393.68
Abatements Jan. 1 to Sept. 30, 1930,
127.73
Excise tax 1930 commitment reported as
13,406.02
excise tax 1929,
Adjustments to be made:
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