USA > Massachusetts > Plymouth County > Middleborough > Town annual report of Middleborough, Massachusetts 1932 > Part 12
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Albert W. Gay, Shoeworker, Forest St.
Harry E. Beckman, Foreman, Forest St. Merton L. Braley, Painter, Forest St. Ingram Porter, Clerk, Forest St. Harrison F. Shurtleff, Lumber Mfgr., France St.
Austin L. Beals, Salesman, E. Grove St. Mason H. Leggee, Shoeworker, Lovell St. Charles H. Tripp, Fish dealer, E. Main St.
236
Arthur Belcher, Clerk, E. Main St. Frank Leighton, Merchant, E. Main St. Matthew Allison, Clerk, E. Main St. Alonzo R. Dealtry, Clerk, No. Main St. Walter C. Shaw, State Emp., No. Main St. Fletcher L. Barrows, Insurance, So. Main St. Albert D. Walker, Mfgr., So. Main St. William D. McMillan, Shoeworker, So. Main St. Otto P. Becker, Jr., Clerk, So. Main St. Morrill S. Ryder, Retired, So. Main St. Charles W. Clark, Farmer, So. Main St. Allerton E. Wilbur, Farmer, Marion Road Harlas L. Cushman, Salesman, Miller St. Ernest S. Pratt, Ice Dealer, North St. Royal H. Nourse, Shoeworker, North St. Rhodolphus P. Alger, Salesman, So. Main St. S. Forest Smith, Shoeworker, Pearl St. Charles A. Lee, Retired, Pearl St. Adnah H. Harlow, Salesman, North St. A. LeRoy Chadwick, Shipper, E. Main St. Sylvanus L. Brett, Shoecutter, Rock St. Sylvester Green, Shoeworker, Shaw Ave. Harry W. Howes, Supt., Thomas St. Robert A. Clark, Salesman, Walnut St. Elisha H. Shaw, Clerk, Wareham St. Henry P. Messer, Shoeworker, Wareham St.
Henry J. Campbell, Shoeworker, Wareham St. Harris B. Tripp, Chauffeur, Bishop Ave. William F. Shaw, Ins. Agent, Wareham St. Allan R. Thatcher, Manager, Webster St. Howard J. Shurtleff, Shoeworker, High St. Charles C. Chandler, Foreman, Webster St. Edward Begley, Merchant, Webster St. Horace K. Atkins, Photo finisher, Williams Place Charles Devlin, Clerk, High St. William W. Gammons, Plumber, High St. James R. Glidden, Merchant, High St.
237
Benjamin H. Butler, Retired, Highland St. Ashley L. Holbrook, Farmer, Highland St. James F. Maddigan, Mill Operator, E. Main St. John J. Connors, Moulder, E. Main St. Charles F. Martin, Manager, No. Main St. Wilfred M. Pasztor, Clerk, No. Main St. Arthur H. Denham, Janitor, No. Main St. Ernest L. Maxim, Mfgr., So. Main St. William B. Crossley, Mfgr., So. Main St. Walter E. Alger, Supt., So. Main St. Morrill S. Ryder, Jr., Teller, So. Main St. Harry S. Maxim, Poultry, Marion Road Kendrick H. Tribou, Manager, Marion Road Edward G. Griffith, Mill Op., Miller St. Lyman W. Cobb, Farmer, Murdock St. Frederick L. Hanson, Contractor, Myrtle St. Andrew J. Pasztor, Jr., Candymaker, Myrtle St. Harry R. Belmont, Insurance Agent, Myrtle St. Marshall A. Snow, Electrician, Oak St. Harold S. Wood, Salesman, Oak St. Wilson G. Harlow, Architect, Peirce St. William P. Winberg, Clerk, Peirce St. John Keough, Weaver, Wareham St. A. Wilbur, Fillmore, Clerk, Summer St. Benj. C. Shaw, Assessor, School St.
238
REGISTRAR'S REPORT, DECEMBER 31st, 1932
During the year 1932, 434 names were added to the voting list through registration, during same period 181 names were taken from list by cause of death and other lawful reasons.
After deducting from and adding to, the list of voters as of January 18th, is as follows :-
Precinct 1:
Men
131
Women
111
Total
242
Precinct 2:
Men
1904
Women
1812
Total
3716
Both Precincts
Men
2035
Women
1923
Total
3958
Respectfully submitted,
WILLIAM J. COUGHLIN,
Chairman of Board.
239
REPORT OF GAS AND ELECTRIC DEPARTMENT
To the Town Manager, Town of Middleboro.
Dear Sir :- -
I am submitting the thirty-ninth annual report of the Gas and Electric Department for the year ending December 30, 1932.
This report includes operation accounts, revenues, Bal- ance Sheet, Profit and Loss Sheet, in same form as in the report to the Public Utilities, together with statement of accounts.
GAS
The benefits accruing to the department on account of new contract made are reflected in operating costs as cost in holder has been reduced four cents per M.
It is natural that the amount of gas sales would be less than last year because of the number giving up entirely the use of gas and others practicing strict economy, consequently both sales and expenses were less than the year previous, but by careful management and the practice of the same kind of strict economy demanded by all during these times of readjustment, the department has shown a greater oper- ating profit than in 1931.
The major project of 1932 was the extension of the gas mains with the end in view of assisting the unemployed and thereby relieving the Welfare Department of such amount of relief as would be provided by such extension, and resulted as follows:
Fall Brook Extension
Labor costs $3,540.80
Pipe laying
685.54
240
Tispaquin St. Labor costs Pipe laying
$523.60
61.20
Warrentown
Labor costs Pipe laying
692.30
Installation
44 services
$393.00
Total
$8,576.84
The following mains were laid as follows:
4 inch cast iron B. & S. joints
Forest Street
852 feet
Nemasket Street
560
West Grove St.
350
66
High Street
360
Tispaquin St.
1000
Plymouth & Summer Sts.
8388
Total 6 inch cast iron B. & S. joints
11510 feet
Wareham Street
7752 feet
Grand Total
19262 feet
Total gas purchased
32,908,300 cubic feet
Average B. T. U.
532
Average paid Taunton per M.
$.754
Average cost in holder per M.
.824
Average cost per M sold
1.358
Average price received per M sold
1.55
Net profit per M sold
.192
Average received per consumer
$37.41
Miles of main
26.76
Consumers per mile of main
43
Cu. ft. sold per mile of main
1,024,365
$2,680.40
241
ELECTRIC
Because it was not allowable for the Town to absorb the Federal Tax of 3%, a reduction of 1 cent per K.W.H. in the first block of rates was made, thereby not increasing the cost to consumer by reason of the tax.
A new contract was made with Plymouth Electric Com- pany effective May 1, in which a meterial reduction in cost of current purchased is shown. For that part of year under old contract the average cost was $.0159 per K.W.H. Under the new contract the cost was $.0142, or the average for all current bought was $.0148. Although there was a net increase of current purchased and made, the operating ex- pense was reduced $1720.69.
Total K. W. H. purchased 2,517,900
Increase over 1931 195,720
Total K. W. H. made 79,660
Decrease over 1931 63,510
Net increase purchased and made over 1931 132,210
Average price paid for purchased .0148
Average cost of made & purchased at switchboard
.0175
Total cost as defined by state .038
.063
Average price received for all classes of current sold
Combined Gas and Electric manufacturing profit carried to Profit and Loss $35,850.20
Increase over 1931 $3,649.96
242
GAS AND ELECTRIC DEPARTMENT ACCOUNTS RECEIVABLE
Which include December Sales (January bills)
Gas
$8,675.32
Lighting (includes Heat)
22,418.38
Power
2,605.36
Jobbing
208.86
- $33,907.92
TOTAL SALES
1931
1932
Gas
$46,769.77 $44,289.53
Lighting (includes Heat)
105,466.48
99,936.98
Power
16,864.20
16,650.32
Jobbing
1,159.40
1,131.01
$170,259.85 $162,007.84
Decrease in Sales 1932 over 1931
Gas
$2,480.24
Light and Power
5,743.38
Gas, Light and Power combined
8,223.62
CONSUMERS
Jan. 1, 1933
Gas
43
Electric
1765
Gas and Electric
1093
2
2901
243
METERS INSTALLED Jan. 1, 1933
Gas
1473
Electric
3448
4921
STREET LIGHTS 1932
Total No. Total No. Av. No. Av. No
nights
hours
nights
hours
run
run
per mo. per night
All night service
366
3,945
30
10 h. 52 m.
2.00 A. M. service
366
2,872
30
7 h. 52 m.
12:00 midnight service
366
2,140
30
5 h. 51 m.
So. Middleboro, Rock &
No. Midd. service
366
2,450
30
6 h. 42 m.
K. W. H. made · K. W. H. purchased
79,660
$2,517,900
Total Total K. W. H. used for street lights
2,597,560
191,018
1932
Operating Expenses-Gas
PRODUCTION
Operation:
Wages at Gas Plant
$1,795.50
Boiler Fuel
177.52
Water
36.88
$2,009.90
244
Maintenance:
Maintenance of Works & Station
Structures $54.60
Maintenance Power Plant Equipment .57
Maintenance Other Equipment at Works 224.43
Station Tools & Appliances 32.60
Gas Purchased 24,808.65
- $25,120.85
TRANSMISSION AND DISTRIBUTION
Operation:
Removing and Resetting Meters
$86.46
Maintenance:
Maintenance of Street Mains $17.50
Maintenance of Services 233.07
Maintenance of Consumers' Meters 172.81
Maintenance of Tools and Appliances
248.07
$671.45
GENERAL AND MISCELLANEOUS
Salary of Manager $949.99
Salaries of General Office Clerks,
Meter Readers and Collectors
2,460.41
General Office Supplies and Expense 667.26
Miscellaneous Expense
3.50
Insurance 361.72
Accidents and Damages
19.60
Transportation Expense
542.64
Advertising 8.33
Depreciation
4,224.27
$9,237.72
Total Expense
$37,126.38
Balance to Profit and Loss (Profit)
5,374.99
Total Debits $42,501.37
245
INCOME-GAS
From Sale of Gas
$44,289.53
Less Discounts, Rebates, etc.
1,788.16
Total Credits $42,501.37
OPERATING EXPENSES Hydro-Electric Generation
Operation :
Electric Labor
$4,743.02
Lubricants
14.60
Station Supplies and Expense
264.90
$5,022.52
Maintenance:
Maintenance of Dams and Intakes
$69.45
Maintenance of Electric Generating Equipment 379.69
Maintenance of Accessory Electric Equipment 2,818.99
Maintenance of Station Structures 162.27
Maintenance of Water Turbines
25.93
Electric Energy Purchased
$3,456.33 $37,163.43
Transmission, Distribution and Storage
Operation :
Transmission & Distribution Supplies & Expense $5,023.36
Inspecting & Testing Meters 106.65
Removing & Resetting Meters
212.45
$5,342.46
246
Maintenance:
Maintenance of Transmission & Distribution Lines $7,392.08
Maintenance of Transformers 736.67
Maintenance of Consumers' Meters 173.88
$8,302.63
Utilization
Operation:
Municipal Street Lamps-Supplies .
and Expense
$1,275.16
General and Miscellaneous
Salary of Manager
$1,900.01
Salaries of General Office Clerks,
Meter Readers and Collectors
4,922.70
Accidents & Damages .
30.00
General Office Supplies and Expense
1,348.59
Insurance
926.80
Depreciation
15,147.05
Advertising
27.17
Miscellaneous General Expense
360.57
Transportation
2,994.39
- $27,657.28
Total Expenses
$88 219.81
Balance to Profit and Loss (Profit)
30,475.21
Total Debits
$118,695.02
INCOME-ELECTRIC
From Lighting
From Power
$107,936.98 16,650.32
$124,587.30
Less Discounts, Rebates etc.
5,892.28
Total Credits $118,695.02
247 BALANCE SHEET
Assets
Investments-Gas
$1,200.00
Land, Gas .
Structures
2,353.71
Boiler Plant Equipment
1,026.84
Miscellaneous Power Plant Equipment 419.01
Water Gas Sets
2,844.59
Purification Apparatus
277.99
Other Equipment at Works
7,281.41
Street Mains
100,536.46
Services 21,102.70
Consumers' Meters
9,775.91
Consumers' Meter Installations
1,567.74
Office Equipment
414:01
Laboratory Equipment
350.00
High Pressure Gas Line
12,205.93
High Pressure Services
21.86
Investments-Electric
Land, Electric $6,000.00
Right of Way
2,579.00
Right of Way, Brockton High Tension 3,813.70 Structures
2887.34
Reservoirs, Dams, Canals & Waterways · 7,043.09
Water Turbines & Water Wheels
2,090.37
Electric Plant, Hydro
2,994.62
Miscellaneous Power Plant Equip- ment, Hydro 1,387. 74
Transformer Station & Substation Equipment 7,688.39
Poles, Fixtures and Overhead Con- ductors 101,314.34
Consumers' Meters
27,095.20
I
248
Consumers' Meter Installations
6,309.08
Line Transformers
26,654.45
Transformer Installations
6.79
Street Lighting Equipment
9,573.19
Office Equipment
862.25
Underground Conduits
34,789.05
Underground Conductors
12,248.56
Brockton High Tension Lines
24,413.61
Current Assets:
Cash on hand
$37,958.60
Accounts Receivable
33,907.92
Federal Tax Bills Receivable
507.77
Inventory
8,047.17
Reserve Funds:
Depreciation Fund
$798.89
Construction Fund
831.20
Special Deposits Fund
1,232.02
Liabilities
Loan Repayments
$147,200.00
Appropriations for Construction
45,992.39
Notes Payable
15,000.00
Consumers' Deposits
1,232.02
Interest Accrued
200.00
Federal Tax, Income less discounts & rebates
742.42
Profit and Loss Balance
314,045.67
$524,412.50 $524,412.50
Plant Investment (Book Value)
Gas Electric
$161,378.16 279,750.77
$441,128.93
249
PROFIT AND LOSS ACCOUNT
By balance at beginning of year $295,643.20
By balance of Gas Operating Expense Account 5,374.99
By balance of Electric Operating Expense Account 30,475.21
By balance of Jobbing Account 102.86
By miscellaneous credits
3,926.08
To interest paid and accrued on notes $626.67
To notes paid 4,000.00
To amounts transferred from
Operating Fund 6,850.00
To Soldiers Relief $4,000.00
To Forest Fires 500.00
To Election Officers 500.00
To Treas. & Coll. Fund 400.00
To Reserve Fund 1,450.00
To amount taken to reduce taxes 10,000.00
To balance account
314,045.67
$335,522.34 $335,522.34
CONSTRUCTION DRAFTS 1932
Gas
Expended for:
Street Mains
$17,556.11
Services
1,503.33
Consumers' Meters
222.52
Consumers' Meter Installations
27.67
$19,309.63
Electric
Expended for: Poles, Fixtures and Overhead Conductors $8,996.84
Consumers' Meters
341.53
250
Consumers' Meter Installations Line Transformers 2,287.60
239.95
Street Lighting Equipment
45.85
Underground Conduits
96.68
Office Equipment
58.20
$12,066.65
$31,376.28
251
STATEMENT OF ACCOUNTS NOTES ACCOUNT
Dec. 31 Transferred from Operating Fund $4,000.00 Dec. 31 Payments $4,000.00
INTEREST ACCOUNT
Dec. 31 Transferred from Operating Fund 680.00 Dec. 31 Payments 680.00
DEPRECIATION FUND
Jan.
1 Balance in Town
Treasury
427.57
Dec. 31 Transferred to
Construction Fund 19,000.00
Dec. 31 Transferred from Operating Fund 19,371.32 Dec. 31 Balance in
Town Treasury
798.89
-
$19,798.89
$19,798.89
CONSTRUCTION FUND
Jan.
1 Balance in
Town Treasury
$5,207.48 Dec. 31 Payments
$31,376.28
Dec. 31 Transferred from Operating Fund 8,000.00
Dec. 31 Transferred from
Dec. 31 Balance in
Depreciation Fund 19,000.00
Town Treasury
831.20
$32,207.48
$32,207.48
OPERATING FUND
Jan.
1 Balance in
Town Treasury
$32,642.25 Dec. 31 Amt. taken for use
·
Dec. 31 Collections
165,651.55
of various town depts.
as follows-
Soldiers' Relief $4,000.00
Forest Fires 500.00
Election Officers 500.00 Treas. & Coll. Fund 400.00
Reserve Fund 1,450.00 6,850.00
Dec. 31 Amt. to reimburse the town for former pay- ments from the Tax Levy, on account of Plant 10,000.00 Dec. 31 Transferred to Notes Account 4,000.00
Dec. 31 Transferred to
Interest Account
680.00
Dec. 31 Transferred to
252
Depreciation Fund 19,371.32 Dec. 31 Transferred to
Construction Fund 8,000.00
Dec. 31 Payments 111,433.88
Dec. 31 Balance in
Town Treasury 37,958.60
$198,293.80
$198,293.80
DEPOSITS FUND
Jan. 1 Balance in
Dec. 31 Payments $532.00
Town Treasury
$1,175.02
Dec. 31 Balance in
Dec. 31 Collections
589.00
Town Treasury 1,232.02
$1,764.02
$1,764.02
SUMMARY
Balance in Construction Fund
$831.20
Balance in Depreciation Fund
798.89
37,958.60
Balance in Operating Fund Balance in Deposit Fund
1,232.02
Total Collections Jan. 1 to Dec. 31, 1932
166,240.55
Respectfully submitted, GEORGE A. PHILBROOK,
Manager.
253
TOWN TREASURER'S REPORT
To the Selectmen of Middleborough:
I submit herewith my report as Town Treasurer for that part of 1932, from June 16th to Dec. 31st inclusive, during which time I held office.
Cash balance as per State Audit June 16, 1932, $65,314.52 Cash Receipts June 16th to Dec. 31st inclusive.
Taxes including interest and costs, $227,802.94
Old Age Assistance Refund, 31.00
Welfare Dept.
Receipts Cities and Towns and Refunds 5,195.43
Sale of Town Farm Produce and Live Stock
1,176.89
Gas Tax Refund,
3.90
Old Age Assistance Refund from State
12,376.86
School Dept.
Tuition,
12,575.37
Refund from City of Boston, 493.05
Refund 5% Teachers' Salary,
2,568.93
Refund 5% Janitors' Salary,
214.34
Refund to Teachers' Pay Roll,
100.36
Health, Sewer & Drain,
Sewer entrance fees and repairs,
298.58
Health Dept.
Licenses and Hospital Bills
462.60
Refund for use of telephone
4.45
Moth Dept.
Refund from Commonwealth of Massachusetts, 104.21
Spraying, 1931 bills,
10.50
Spraying, 1932 bills,
607.20
Trim and repair trees,
5.53
Sale of Arsenate of Lead,
1.44
1
254
Highway Dept.
Misc. Receipts,
46.57
Refund Gas Tax
50.13
Refund, Use of Phone
.35
Commonwealth of Massachusetts
Refund, 145.92
Police Dept.
Other Towns, 12.60
Expense check not used, refunded,
135.00
Refund, Use of Phone, 8.30
Sealer of Weights & Measures,
From Commonwealth of Mass. and others, 154.51
Town Clerk, Licenses and Fees,
1,129.18
Middleborough Public Library, Fines and Fees, 217.00
Cemetery Trust Funds,
New Fund Received, 475.00
Withdrawals from Funds, 155.49
Other Trust Funds, Income,
Maria L. H. Pierce, Drinking
Fountain Fund, 166.16
Maria L. H. Pierce, Charity Fund, 100.00
Enoch Pratt, Library Fund, 212.50
Town Hall Rental,
90.00
Old Fire Station Rental,
50.00
Reimbursement on Thompson St. job.
Commonwealth of Massachusetts, 5,623.68
County of Plymouth, 5,623.69
Fourth Dist. Court, 116.00
Return on P. O. Box Key, .20
Interest on Warrentown Water Extension 47.40
Interest on Checking Account, 157.34
Tax Anticipation Notes No. 155 and No. 156, 50,000.00
Unidentified Cash, as per State Audit,
10.00
255
Refund, Use of Phone, H. E. Allen, 15
Forest Fire Checks Refunded, 3.15
George M. Besse, Herring Privilege, 100.00
Nemasket Bridge Refund by Pierce Trustees, 3,060.00
Dental Clinic Fees, 7.00
Refund on Bond of Elwyn B. Lynde, 330.00
Received from Commonwealth of Massachusetts,
Income Tax, 35,450.00
Corporation Tax, Business, 4,445.97
Corporation Tax, R.R. Tel. & Tel. Co. 517.45
Trust Company Tax, 1,127.07
National Bank Tax, 39.82
State Aid, 480.00
Military Aid,
39.00
Veterans Exemption,
125.11
Income Tax,
675.00
Bank Tax, R. R. & Tel. & Tel.,
184.89
Reimbursement account, Loss of Taxes 89.76
Gas and Electric Dept., Receipts,
89,602.77
Meter Deposits
313.00
Water Dept. Receipts,
8,388.16
Grand Total Cash Received June
16th to Dec. 31st inclusive, 1932, $473,738.90 $473,738.90
Total, $539,053.42
Disbursements June 16th to Dec. 31st incl., in accordance with Warrants Nos. 37 to 86 incl., issued by Town Clerk, 560,774.02
Deficit Dec. 31, 1932 $21,720.60
Note: There was in process of certification a note for $25,000.00, proceeds from which were received after books were closed. At no time were our accounts overdrawn for more than a few hours.
SAMUEL BRECK,
Town Treasurer.
256
TAX COLLECTOR'S REPORT
Tax Receipts June 16-Dec. 31, 1932, inclusive.
1928 Taxes
Real Estate and Personal,
$10.00
$10.00
1929 Taxes,
Real Estate and Personal,
743.24
Moth Assessment,
.33
Interest,
291.05
Costs,
44.95
$1,079.57
1930 Taxes,
Real Estate and Personal,
18,362.37
Moth Assessments,
38.58
Interest,
2,562.04
Costs,
321.62
Sidewalk Assessments,
481.27
Committed Interest
34.61
$21,800.49
1931 Taxes,
Real Estate and Personal,
20,560.75
Moth Assessments,
39.45
Interest
1,512.59
Costs,
.35
Sidewalk Assessments,
253.84
Committed Interest,
15.23
22,382.21
1932 Taxes,
Real Estate and Personal
171,636.77
Interest,
262.14
171.898.91
257
1931 Poll Taxes, Interest, Costs,
21.00
1.30
1.20
23.50
1931 Old Age Assistance Taxes,
7.00
Interest,
.49
Costs,
.20
7.69
1932 Poll Taxes,
2,359.50
Old Age Assistance Taxes,
1,195.50
Interest,
7.88
Costs,
24.85
3,587. 73
1929 Excise Taxes
28.56
Interest,
2.61
Costs,
.35
31.52
1930 Excise Taxes,
127.36
Interest,
19.70
147.06
1931 Excise Taxes,
794.16
Interest
58.61
852.77
1932 Excise. Taxes,
4,822.08
Interest,
61.07
Costs,
84.44
4,967.59
Tax Title Accounts Paid, Real Estate, 892.61
-
258
· Interest,
Costs,
81.28 40.01
1,013.90
Total Taxes, Interest, Costs,
$227,802.94
TAX TITLES HELD
1929 Real Estate Taxes
$244.65
37.23
Interest, Costs,
41.85
$323.73
1930 Real Estate Taxes,
3,049.70
Interest
433.15
Costs
503.26
3,986.11
1931 Real Estate Taxes
3,067.93
Interest
180.63
3,248.56
1932 Real Estate Taxes,
2,969.95
2,969.95
Total value of Tax Titles held,
$10,528.35
SAMUEL BRECK,
Collector of Taxes.
4
/
.
259
September 2, 1932.
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, 1931 to April 20, 1932, made in accordance with the pro- visions of Chapter 44, 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,
TNW: CAB
THEODORE N. WADDELL
Director of Accounts.
260
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 Middleboro for the period from January 1, 1931 to April 20, 1932, 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 accoun- tant 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.
In checking the treasury warrants, it was noted that twenty-one warrants were not approved, either by the select- men or the town manager. All other warrants were ap- proved for payment by the town manager. In this connec- tion attention is called to the provisions of Section 56, Chap- ter 41, General Laws, which reads as follows:
The selectmen and all boards, committees, heads of departments and officers authorized to expend money shall approve and transmit to the town ac- countant as often as once each month all bills, drafts and orders chargeable to the respective appropria- · tions of which they have the expenditure. The town accountant shall examine all such bills, drafts or orders
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and, if found correct and approved as herein pro- vided, shall draw a warrant upon the treasurer for the payment of the same, and the treasurer shall pay no money from the treasury except upon such war- rant approved by the selectmen.
The general and appropriation ledgers were examined, and all appropriations and transfers were checked with the town clerk's record of town meetings.
In order to verify the transfers from the reserve fund in 1931, it was necessary to check them to the orders in the custody of the accountant, as there were no entries of these transfers on the records of the selectmen. It was noted that in order to provide for unpaid bills incurred in excess of appropriations of 1931, several items were authorized for transfer on January 4 and 8, 1932. In fact, liabilities were found to have been incurred in excess of the appro- priations provided for a number of departments, the over- drafts being subsequently provided for by transfers from other accounts. Attention in this connection is called to Section 31, Chapter 44, General Laws, which reads as follows:
No department of any city or town, except Boston, shall incur liability in excess of the appropriation made for the use of such department, except in cases of extreme emergency involving the health or safety of persons or property, and then only by a vote in a city of two-thirds of the members of the city council, and in a town by a vote of two thirds of the selectmen.
On further examination of transfers, it was noted that many were made for which no authority was on file. It was found, however, that at a special town meeting in Novem- ber, 1931, the following vote was passed:
"Voted, that the town authorize the heads of the departments, with the approval of the selectmen, to make such transfers of funds within the departments
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as may become necessary, such authority to con- tinue until the next annual deliberative town meeting of 1932."
Such votes, in effect, nullify the specific appropriations as voted by the town at its annual town meetings and de- feat the purposes of budget making, as provided by Section 16, Chapter 39, General Laws, as amended.
It was further noted that, although the above vote called for the approval of the selectmen before transfers from one account to another within a department could be made, in only one case was there any record of approval noted on the selectmen's records and that approval was under date of January 4, 1932, as follows:
"Voted to make the transfers in the Welfare De- partment as requested by Chairman Boynton."
On examination of vouchers and classification of pay- ments, it was noted that the town carries liability insurance on automobiles, trucks, and motorcycles. Attention is called to the fact that there is no liability on the part of the town for accidents in which town-owned equipment may be involved, with the exception of equipment used in activities of a commercial nature; therefore, premiums for liability insurance on equipment used in the performance of strictly public functions may not be legally paid. Premiums may be paid, however, for effecting insurance providing indemnity to town employees for their liability for damages to others for bodily injuries caused by operating town-owned vehicles, in accordance with the provisions of Section 3, Chapter 458, Acts of 1931.
In checking the appropriations passed at the town meet- ing, it was noted that in 1932 the appropriations for"School's" .. were made in one amount, whereas the authority for ex- penditures for school purposes is divided between the school
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