USA > Massachusetts > Plymouth County > Middleborough > Town annual report of Middleborough, Massachusetts 1936 > Part 14
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Total Agency and Trust
3,025.00
Municipal Indebtedness
Temporary Loan Anticipation of Revenue
100,000.00
High School
157.52
Total Interest 6,854.42
Refunds
Refunds
Real Estate Taxes
24.80
Excise Taxes Departmental
383.58
470.68
Public Service Enterprise Total Refunds
3,530.83
Total Receipts
$699,734.74
$768,941.45
Cash Balance January 1, 1936
146,165.86
74,739.60
Grand Total
$845,900.60
2,219.55
$845,900.60
General Departmental Public Service Enterprise Real Estate Taxes Excise Taxes Total Refunds
2,651.77
383.58 470.68 2,651.77 24.80
3,530.83
Total Disbursements Cash Balance December 31, 1936 Revenue Non-Revenue
290
BALANCE SHEET-DECEMBER 31, 1936
Revenue Account
ASSETS
LIABILITIES
Revenue Cash
$74,739.60
Revenue Loans
Petty Cash-Town Clerk
5.00
Dog License Fund-Due County
Accounts Receivable
Tailings Account
Tax Levy 1934
$14.48
Municipal Light Department
Tax Levy 1935
31,024.27
Operation Account
$23,133.61
Tax Levy 1936
87,205.77
Construction Account
9,585.9]
Tax Levy 1935, Polls
34.00
Depreciation Account Deposits Account
1,328.67
68,266.17
Tax Levy 1934, Excise
4.25
Electric Underground System
15,000.00
Tax Levy 1935, Excise,
202.54
Surplus Overlay
245.84
Tax Levy 1936, Excise
502.34
Departmental Revenue
18,953.77
Tax Possessions
862.17
Municipal Light Revenue
12,787.29
Tax Title Account
3,980.54
124,124.36
Water Revenue
1,518.53
Old Fire Station
90.00
Excise Revenue
709.13
Fire Department
58.00
Tax Title Revenue
4,842.71
Forest Fires
18.59
Petty Cash Reserve
5.00
Moth Department
98.76
Excess and Deficiency
92,002.16
Health Department
1,126.70
Federal Grant Revenue
200.00
Sewer Department
169.07
Revenue Appropriation
Highway
52.40
Police Cruising Car
68.01
Welfare
9,431.74
Lane Street
84.27
Old Age Assistance
1,147.04
Keith Street
165.49
School Department
6,108.00
Clara Street
17.12
Soldiers Benefits
653.47
M. L. H. P. Luxury Fund
6.63
Municipal Light Department
12,787.29
Dental Clinic Donation
15.80
Water Department
1,468.30
W.P.A. Farm to Market
2,162.21
Water Liens
50.23
33,259.59
W.P.A. Sidewalks
2,231.27
$9,000.00 21.60 1,345.24
34,217.98
Tax Levy 1936, Polls
294.00
291
Overlay 1934
504.10
W.P.A. Football Field
3,900.00
Overlay 1935
1,801.68
W.P.A. Baseball Field
49.88
Overlay 1936
109.33
2,415.11
W.P.A. Special
1,599.54
Cemetery Trust-Income
2.50
W.P.A. Three New Trucks
72.72
Federal Grant
4,600.00
Premium on Note
29.98
Machinery Tax Abatement
4,249.18
U. S. Grant Old Age General
5,253.03
U. S. Grant Old Age Salaries 1.95
Town Hall Re-shingling
2,840.00
18,497.90
$243,395.34
$243,395.34
NON-REVENUE ACCOUNT
Non-Revenue Cash
$2,219.55 Non-Revenue Appropriation Pumping Unit Peirce Street Water Main
$44.28
106.31
Police Station and Court House
2,068.96
2,219.55
292
$2,219.55
$2,219.55
DEBT ACCOUNT-DECEMBER 31, 1936
$118,600.00
Water Loans High School Loan Rotary Type Pumping Unit
60,000.00
1,000.00
Centrifugal Type Pumping Unit
1,750.00
Green Water Extension
8,000.00
Peirce Street Water Main
3,500.00
Police Station and Court House
25,500.00
Municipal Building Loan
5,850.00
$118,600.00
$118,600.00
Net Funded or Fixed Debt
$13,000.00
TRUST FUNDS
Trust and Investment Funds, Cash and Securities :
Enoch Pratt Fund
$10,699.26
M. L. H. P. Luxury Fund
3,798.74
In custody of Town Treasurer
$73,397.84
Cemetery Perpetual Care, Principal
48,293.52
In custody of Library Trustees
5,404.06
Cemetery Perpetual Care-Income
10,606.32
In custody of Peirce Trustees
583,127.91
Copeland Library Fund
3,142.60
Harriet G. Beal Library Fund
1,000.00
Harriet C. Peirce,
500.00
Library Trust Fund Income
761.46
Thos. S. Peirce Fund
530,949.44
Thos. S. Peirce Library Fund
52,178.47
M. L. H. P. Drinking Fountain Fund
3,999.54
Water Sinking Fund Bonds
4,000.00
$669,929.35
$669,929.35
NET DEPARTMENTAL EXPENSES FOR 1936
Payments
Receipts
Net Cost $4,493.28 785.45
Net Profit
Town Manager
$4,493.28
2,353.45
$1,568.00
6,027.00
$6,027.00
Town Treasurer and Collector
4,198.63
909.45
3,289.18
Assessors
3,157.43
3,157.43
Law Department
450.00
450.00
Planning Board
10.00
10.00
Moderator
23.13
23.13
Election and Registration
1,301.98
1,301.98
Pension
500.00
500.00
Town Hall
3,891.16
491.85
3,399.31
Police Department
13,514.27
775.00
12,739.27
Fire Department
22,546.16
508.36
22,037.80
Sealer of Weights and Measures
909.55
162.89
746.66
In custody of Drinking Fountain Tr.
3,999.54
Investment Account Securities
4,000.00
293
Town Clerk and Accountant (Liquor Licenses)
Inspector of Wiring
466.63
466.63
Moth Department
3,086.75
667.26
2,419.49
Trimming Trees
192.13
.75
191.38
Forest Fires
551.62
166.88
384.74
Dog Officer
245.75
245.75
Health Department
19,054.39
2,601.05
16,453.34
Highway Department
29,101.38
77.34
29,024.04
Welfare Department
61,333.27
31,298.31
30,034.96
Old Age Assistance
55,404.21
40,562.62
14,841.59
Soldiers Benefits
7,210.67
693.98
6,516.69
School Department
127,499.88
26,069.00
101,430.88
Library
5,131.16
1,977.52
3,153.64
Unclassified
69,019.34
38,478.03
30,541.31
Water Department
21,404.81
25,986.02
4,581.21
Municipal Light Department
129,947.74
161,762.75
31,815.01
Interest Municipal Indebtedness
4,498.31
7,139.42
2,641.11
Municipal Indebtedness
136,500.00
36,750.00
99,750.00
Agency and Trust
37,413.54
25,616.15
11,797.39
$765,410.62
$410,289.63
$400,185.32
$45,064.33
Respectfully submitted,
WALDO S. THOMAS, Town Accountant.
294
295
REPORT OF THE TOWN TREASURER
To the Honorable Board of Selectmen :
Gentlemen :
I submit herewith my report as Town Treasurer and Collector of Taxes for the year 1936.
Cash Receipts Jan. 1, 1936 to Dec. 31, 1936
Taxes $321,105.03
Commonwealth of Mass. Taxes
32,299.85
Town Clerk-Licenses 7,323.50
Court Fines and Forfeits
127.20
Dog License Receipts
3,540.57
Collector's Costs and Releases ..
909.45
Town Clerk-Fees
353.00
Town Hall-Rental, etc.
491.85
Peirce Trustees
3,635.85
Bonding Co. - Treas. Discrep- ancy
678.40
Police Dept .- Rental, etc.
647.80
Fire Dept .- Lakeville Fires
508.36
Sealer of Weights and Measures -Fees
162.89
Gypsy Moth Dept., Private Work
667.26
Trimming Trees, Private Work Forest Fires
.75
166.88
Health-Sewer and Drains
2,519.55
Highway Dept. 77.34
296
Welfare Dept .:
Sale of farm produce and board 3,222.75
Reimbursement from individ-
uals, State and other towns
28,075.56
Old Age Assistance : Reimburse- ment from State and other cities and towns and Federal Grant
40,562.62
Soldiers' Benefits-State Reim- bursement
693.98
School Dept .- State Tuition
900.29
Other Tuition
9,418.46
Miscellaneous
.25
Library-Fines and Sale of His- tories
449.00
Playground-Fees
220.10
Herring
100.00
Tailings Account
1,317.26
Collector's Unidentified Cash
and Accounts Receivable In-
terest Municipal Indebtedness
90.67
Water Dept .- Total Receipts ......
25,986.02
Electric Light Dept .- Total Re- ceipts
125,705.93
Gas Dept .- Total Receipts 36,056.82
Cemetery Trust Funds :
Withdrawals ... 1,559.25
New Funds 3,025.00
297
Interest :
Collected on Taxes
6,123.62
Premium on Notes 12.41
Drinking Fountain Fund
157.52
Enoch Pratt Fund
465.99
M.L.H.P. Luxury Fund.
94.88
Municipal Indebtedness :
Police Station and Court
House
36,750.00
Miscellaneous Refunds
3,530.83
Total Receipts $699,734.74
Cash on hand Jan. 1, 1936
146,165.86
$845,900.60
Total expenditures in 1936 per Revenue Warrants 721,603.95
Total expenditures in 1936 per Non-Revenue Warrants
47,337.50
Cash on hand Dec. 31, 1936
... 76,959.15
$845,900.60
Cash Reconciliation Dec. 31, 1936
Cash in Office $130.00
Merchants National Bank
6,436.60
Middleboro Trust Co. 82,814.12
Merchants National Bank, W.P.A. 6,668.96
$96,049.68
298
December Warrants made after monthly statement from bank :
Warrant No. 81
$1,835.19
Warrant No. 82
17,067.98
Warrant No. 83
187.36
19,090.53
$76,959.15
Balance Treasurer's Cash Book 12/31/36
76,959.15
Respectfully submitted, CHESTER L. SHAW, Town Treasurer.
299
REPORT OF THE COLLECTOR OF TAXES
December 31, 1936
Outstanding Taxes :
Tax Levy, 1934, Real Estate. $14.48
Tax Levy, 1935, Real Estate
31,024.27
Tax Levy, 1936, Real Estate 87,205.77
Tax Levy, 1935, Polls
34.00
Tax Levy, 1936, Polls
294.00
Tax Levy, 1934, Excise
4.25
Tax Levy, 1935, Excise
202.54
Tax Levy, 1936, Excise
502.34
Tax Possessions
862.17
Tax Title Account 3,980.54
$124,124.36
CHESTER L. SHAW, Collector of Taxes.
300
OUTSTANDING INDEBTEDNESS December 31, 1936
MEMORIAL HIGH SCHOOL LOAN
Rate of Interest
101 to 110 incl.
$10,000
Apr. 1, 1927
Apr. 1, 1937
4%
111 to 120 incl.
10,000
Apr. 1, 1927
Apr. 1, 1938
4%
121 to 130 incl.
10,000
Apr. 1, 1927
Apr. 1, 1939
4%
131 to 140 incl.
10,000
Apr. 1, 1927
Apr. 1, 1940
4%
141 to 150 incl.
10,000
Apr. 1, 1927
Apr. 1, 1941
4%
151 to 160 incl.
10,000
Apr. 1, 1927
Apr. 1, 1942
4%
FIRE DISTRICT LOAN (Water Tower)
Rate of Interest
Note Nos.
Amount
Date ยท
Due Date
33
$1,000
May 25, 1915
June 1, 1937
4%
34
1,000
May 15, 1915
June 1, 1938
4%
35
1,000
May 15, 1915
June 1, 1939
4%
36
1,000
May 15, 1915
June 1, 1940
4%
37
1,000
May 15, 1915
June 1, 1941
4%
38
1,000
May 15, 1915
June 1, 1942
4%
39
1,000
May 15, 1915
June 1, 1943
4%
40
1,000
May 15, 1915
June 1, 1944
4%
41
1,000
May 15, 1915
June 1, 1945
4%
FIRE DISTRICT LOAN (Filter Bed)
Rate of Interest
Note Nos.
Amount
Date
Due Date
60
$1,000
July 1, 1913
Jan. 1, 1937
4%
61
1,000
July 1, 1913
Jan. 1, 1938
4%
62
1,000
July 1, 1913
Jan. 1, 1939
4%
63
1,000
July 1, 1913
Jan. 1, 1940
4%
DEPARTMENTAL EQUIPMENT LOAN (Fire Dept., Engine No. 3)
Note No.
Amount $1,000
Date July 1, 1934
July 1, 1937
Rate of Interest 3%
DEPARTMENTAL EQUIPMENT LOAN (Fire Dept., Engine No. 4)
Note Nos.
Amount $1,750
Date July 1, 1934 .
July 1, 1937
Rate of Interest 3%
WATER MAINS LOAN (East Middleboro)
Rate of Interest
Note Nos.
Amount
Date
Due Date
326, 327, 328
$3,000
July 1, 1934
July 1, 1937
31/2%
329, 330, 331
3,000
July 1, 1934
July 1, 1938
31/2%
332, 333
2,000
July 1, 1934
July 1, 1939
31/2%
Note Nos.
Amount
Date
Due Date
Due Date
313
Due Date
318 & 319
301
WATER MAINS LOAN (Peirce Street)
Note Nos.
Amount
Date
Due Date
Rate of Interest
338, 339
$1,500
July 1, 1934
July 1, 1937
3%
340
1,000
July 1, 1934
July 1, 1938
3%
341
1,000
July 1, 1934
July 1, 1939
3%
COURT HOUSE AND POLICE STATION LOAN
Note Nos.
Amount
Date
Due Date
Rate of Interest
378, 379, 380
$3,000
Aug. 1, 1935
Aug. 1, 1937
2%
381, 382, 383
3,000
Aug. 1, 1935
Aug. 1, 1938
2%
384, 385, 386
3,000
Aug. 1, 1935
Aug. 1, 1939
2%
387, 388, 389
3,000
Aug. 1, 1935
Aug. 1, 1940
2%
390, 391, 392
3,000
Aug. 1, 1935
Aug. 1, 1941
2%
393, 394, 395
3,000
Aug. 1, 1935
Aug. 1, 1942
2%
396, 397, 398
3,000
Aug. 1, 1935
Aug. 1, 1943
2%
399, 400, 401
3,000
Aug. 1, 1935
Aug. 1, 1944
2%
402, 403
1,500
Aug. 1, 1935
Aug. 1, 1945
2%
COURT HOUSE AND POLICE STATION LOAN
Note Nos.
Amount
Date
Due Date
Rate of Interest
409
$600
Apr. 15, 1936
Apr. 15, 1937
214%
410
600
Apr. 15, 1936
Apr. 15, 1938
21/4%
411
600
Apr. 15, 1936
Apr. 15, 1939
214%
412
600
Apr. 15, 1936
Apr. 15, 1940
21/4%
413
600
Apr. 15, 1936
Apr. 15, 1941
21/4%
414
600
Apr. 15, 1936
Apr. 15, 1942
21/4%
415
600
Apr. 15, 1936
Apr. 15, 1943
21/4%
416
600
Apr. 15, 1936
Apr. 15, 1944
21/4%
417
600
Apr. 15, 1936
Apr. 15, 1945
21/4%
418
450
Apr. 15, 1936
Apr. 15, 1946
214%
TEMPORARY LOAN
In anticipation of P. W. A. Grant on Court House and Police Station
Note No. 421
Amount $9,000
Date Apr. 15, 1936
Due Date Apr. 15, 1937
Rate of Interest .62%
302
REPORT OF THE GAS AND ELECTRIC DEPARTMENT
To the Town Manager, Town of Middleboro.
Dear Sir :
I am submitting the forty-third report of the Gas & Electric Department for the year ending December 31, 1936.
This report includes operation accounts, revenues, Balance Sheet, Profit and Loss Sheet, in the same form as in the Report to the Public Utilities, together with Statement of Accounts.
GAS
There have been only the usual activities in the Gas Department this past year, except perhaps the program of changing the gas meters long in service, and proving them for accuracy and replacing the oldest in service with new meters when thought advisable. There have been 105 such meters repaired and returned bearing the Seal of the State, signifying a test by the State as to correctness of registering the amount of gas used. This has increased the cost of maintenance of gas meters $415.00 over last year.
No new mains have been added this year, and only ten new services.
With increased expenses during the year, it has been thought best to postpone the survey of gas mains, for probable leaks, until a more favorable time. It is hoped that this can be accomplished this year.
303
Gas Purchased
29,288,000 cubic feet
Increase over 1935
511,000 cubic feet
Gas Sold 25,358,100 cubic feet
Paid Taunton Gas Light Co. $22,186.99
Average price paid Taunton per M .7541
Average cost in holder
.828
Cost per M sold.
$1.401
Average received per M sold
1.385
Average consumption per customer
22,600 cubic feet
Miles of main
27.3
Consumers per mile of main 41
Cubic feet sold per mile of main 928,868
Average B. T. U.
534.8
New Services
10
New Mains Laid
none
ELECTRIC
As will be noted, the increase in current purchased has been more than three times the increase of 1935 over 1934, while there has been a consistent and gradual decrease in that made by the Hydro Plant. A survey of the conditions prevailing at the head of the river and the river itself reveals the causes, and therefore a con- tinued decrease may be expected.
It is gratifying to note that the average cost to the town for current purchased and average cost of pro- duction at switch board is less than previous year.
The decrease in average amount received would be natural, because of the reduction in rates April 1, 1936, and notwithstanding this reduction in rates and the in- crease in expense, the balance to Profit and Loss was only $2200 less.
A third wire and replacement of old two, for purpose of bettering the service have been installed, and con- nections made to Waterville.
304
A third wire has been started to extend to Centre and Pleasant Streets at North Middleboro, but because of condition of poles that had to be renewed was not com- pleted as the Telephone Company was to start this proj- ect in January 1937, when the lines started will be finished.
As a result of the extended survey of those parts of the town not now served by the plant, four projects for extension were selected for immediate installations. Owing to lateness in year of starting, two of these will not be completed until early in 1937.
Installation of four new street lights is partially com- pleted.
The continual increase in load in Lakeville is taxing the capacity of the single phase lines, and the third wire in that direction is recommended together with in- creased size of the present conductors.
This would leave only the lines to West side and North Lakeville to be revamped.
The water wheels at the Electric Station are now un- dergoing needed repairs in order that they may be made more efficient when the spring excess of water is avail- able.
1936
1935
Total K. W. Purchase
3,684,900
3,190,440
Increase over 1935
494,460
Total produced by Hydro
41,051
46,490
Decrease over 1935.
5,439
Net Increase
489,021
Average paid Plymouth Electric Co. per K.W.
.0130
.0137
Average K. W. Production Cost at Board, Made and Purchased
.0145
.0149
305
Average Production Cost as per State Requirements
.018
.016
Average Cost Purchased, Made and Distribution
.0269
.0287
Average received per K.W.H.
sold for all classes of service.
.042
.048
Average cost per K.W.H. sold ....
.0326
.038
Average profit per K.W.H. sold
.0094
.00997
Average cost per K.W.H. to Town for Street Lights
.037
.0373
Manufacturing Profit carried to Profit and Loss
$22,308.71
$24,517.40
Decrease over 1935
$2,208.69
GAS AND ELECTRIC DEPARTMENT
TOTAL SALES
Gas
1935 $36,419.52
1936 $37,456.67
Increase Decrease $1,037.15
Lighting
Heat Rate
100,623.27
103,113.40
2,490.13
Power
18,097.13
22,530.56
4,433.43
Jobbing
1,638.89
1,034.86
$604.03
$156,778.81 $164,135.49
$7,960.71
$604.03
ACCOUNTS RECEIVABLE
Which include December Sales (January bills)
Gas
$5,642.16
Lighting
16,872.90
Heat Rate
25.29
Power
4,478.61
Jobbing
83.98
$27,102.94
306
CONSUMERS
January 1, 1937
Gas 29
Electric
2027
Gas and Electric
1093
3149
METERS INSTALLED
January 1, 1937
1359
Gas
3486
Electric
4845
STREET LIGHTS 1936
Total No. Total No. Ave. No.
nights
hours run
nights per mo.
Ave. No. hours per night
All night service
366
4047
30
11 h. 4 m. 6 h. 31 m.
12:00 midnight service 366
2388
30
So. Middleboro, Rock
and No. Middleboro
service
366 2409 30
6 h. 35 m.
K.W.H. made
41,051
K.W.H. purchased
3,684,900
Total
3,725,951
Total K.W.H. used for street lights 188,593
run
307
1936 OPERATING EXPENSES-GAS
Production
Operation :
Wages at Gas Plant
$1,738.34
Boiler Fuel
253.93
Water
6.46
$1,998.73
Maintenance :
Maintenance of Works and Station Structures
$14.26
Maintenance of Holders
12.60
Maintenance of Power Plant Equipment
2.46
Maintenance of Other Equip- ment at Works
35.42
Station Tools and Appliances
4.75
Gas Purchased
22,186.99
$22,256.48
Transmission and Distribution
Operation :
Removing and Resetting
Meters
$173.13
$173.13
Maintenance :
Maintenance of Street Mains ..
$2.87
Maintenance of Services
602.50
Maintenance of Consumers'
Meters
631.35
Maintenance of Tools and Ap-
pliances 13.23
$1,249.95
308
General and Miscellaneous
Salary of Manager
$850.00
Salaries of General Office Clerks,
Meter Readers and Collectors
2,870.41
General Office Supplies and Ex- pense
679.32
Insurance
236.36
Transportation Expense
354.76
Depreciation
4,832.32
Advertising
27.00
9,850.17
Total Expense
$35,528.46
Balance to Profit and Loss (Loss)
384.04
Total Debits
$35,144.42
INCOME-GAS
From sales of Gas
$37,456.70
Less Discounts, Rebates, etc ... 2,312.28
Total Credits $35,144.42
1936 OPERATING EXPENSES-ELECTRIC
Hydro-Electric Generation
Operation :
Electric Labor
$4,611.54
Lubricants 29.62
Station Supplies and Expense 250.55
$4,891.71
309
Maintenance :
Maintenance of Dams and In- takes $19.94
Maintenance of Water Tur-
bines and Water Wheels .... 164.11
Maintenance of Accessory Equipment 87.62
Maintenance of Station Struc- tures 720.34
Maintenance of Electric Gen-
erating Equipment 40.94
Electric Energy Purchased.
48,092.60
$49,125.55
Transmission, Distribution and Storage
Operation :
Transmission and Distribution Supplies and Expense $34.10
Inspecting and Testing Meters 53.44
Removing and Resetting Me-
ters 168.22
$255.76
Maintenance :
Maintenance of Transmission and Distribution Lines $13,779.49
Maintenance of Underground Conduits 232.25
Maintenance of Underground Conductors 754.04
Maintenance of Consumers' Meters 417.03
Maintenance of Transformers 929.18
$16,111.99
310
Utilization
Operation :
Operation of Municipal Street Lamps $1,397.28
General and Miscellaneous
Salary of Manager
$1,700.00
Salaries of General Office Clerks,
Meter Readers and Collectors
5,740.92
General Office Supplies and Ex- pense
2,757.71
Insurance
734.18
Transportation Expense
1,798.49
Miscellaneous General Expense
117.87
Depreciation
16,457.13
$29,306.30
New Business
Advertising
$136.75
New Business Salaries
17.49
$154.24
Total Expense
101,242.83
Balance to Profit and Loss (Profit) 22,308.71
Total Debits $123,551.54
INCOME-ELECTRIC
From Lighting
$109,577.43
From Heating Rate
536.21 .
From Power
22,530.56
$132,644.20
Less Discounts, Rebates, etc.
9,092.66
Total Credits $123,551.54
311
1936 BALANCE SHEET
Assets
Investments-Gas
Land
$1,200.00
Structures
1,917.11
Boiler Plant Equipment.
836.35
Miscellaneous Power Plant Equipment
341.29
Water Gas Sets
2,365.97
Purification Apparatus
182.38
Other Equipment at Works
6,579.78
Street Mains
95,213.59
Services
19,897.73
Consumers' Meters
8,213.32
Consumers' Meter Installations
1,688.35
Office Equipment
565.17
Laboratory Equipment
350.00
High Pressure Gas Line
10,152.21
High Pressure Services
17.80
Investments-Electric
Land
6,000.00
Rights of Way
2,589.00
Rights of Way, Brockton High Tension
3,813.70
Structures
2,556.14
Reservoirs, Dams, Canals, and Waterways
6,237.14
Water Turbines and Water Wheels
1,738.47
Electric Plant, Hydro
3,463.66
Miscellaneous Power Plant Equipment, Hydro
1,154.12
Transformer Station and Sub- station Equipment 6,262.24
312
Poles, Fixtures and Overhead Conductors
90,427.16
Consumers' Meters
26,061.12
Consumers' Meter Installations
7,331.69
Line Transformers
32,101.90
Transformer Installations
419.13
Street Lighting Equipment.
9,095.63
Office Equipment
1,179.67
Underground Conduits
30,798.50
Underground Conductors
10,975.18
Brockton High Tension Lines ...
19,183.63
Current Assets
Cash on hand
23,133.61
Accounts Receivable
27,102.94
Federal Tax Bills Receivable
17.66
Inventory
10,463.00
Reserve Funds
Depreciation Fund
34,217.98
Construction Fund
9,585.91
Special Construction Fund
15,000.00
Special Deposits Fund
1,328.67
Liabilities
Loan Repayments
$162,200.00
Appropriations for Construction Repayments
45,992.39
Consumers' Deposits
1,328.67
Federal Tax Income, less Dis- counts and Rebates
18.49
Profit and Loss Balance.
322,219.35
$531,758.90 $531,758.90
Plant Investment (Book Value)
Gas $149,521.05 261,388.08
Electric
313
1936 PROFIT AND LOSS ACCOUNT
By balance at beginning of year
$304,484.99
By balance of Electric Operating Expense ...
22,308.71
To interest paid on note. $20.00
To note paid
3,000.00
To balance of Gas Operating Expense
384.04
To balance Jobbing Expense
1,170.31
To balance account
322,219.35
$326,793.70 $326,793.70
CONSTRUCTION DRAFTS 1936
Gas
Expended for :
Street Mains
$168.74
Services
506.73
Consumers' Meter Installations
36.51
Office Equipment
221.63
$933.61
Electric
Expended for :
Poles, Fixtures and Overhead Conductors
$7,678.93
Consumers' Meters
819.71
Consumers' Meter Installa- tions
296.51
Line Transformers
1,648.11
Transformer Installations
401.70
Street Lighting Equipment
132.00
Office Equipment
443.27
$11,420.23
$12,353.84
314 STATEMENT OF ACCOUNTS Notes Account
Dec. 31 Transferred from
Operating Fund
$3,000.00
Dec. 31 Payments
$3,000.00
Interest Account
Dec. 31 Transferred from
Operating Fund
$60.00
Dec. 31. Payments
$60.00
Depreciation Fund
Jan. 1 Balance in
Town Treasury
$12,928.53
Dec. 31 Balance in
Town Treasury
$34,217.98
Dec. 31
Transferred from
Operating Fund
21,289.45
$34,217.98
$34,217.98
Construction Fund
Jan. 1 Balance in
Town Treasury
$6,939.75
Dec. 31 Payments
$12,353.84
Dec. 31 Transferred from
Operating Fund
15,000.00
Dec. 31
Balance in
Town Treasury
9,585.91
$21,939.75
$21,939.75
Special Construction Fund
Jan. 1 Balance in
Town Treasury
$15,000.00
Dec. 31
Balance in
Town Treasury
$15,000.00
Operating Fund
Jan. 1 Balance in
Town Treasury
$18,350.23
Dec. 31
Transferred to
Notes Account
$3,000.00
Transferred to
Interest Account
60.00
Transferred to
Dec. 31 Collections
160,950.13
Depreciation Fund 21,289.45 Transferred to Construction Fund 15,000.00
Payments 116,817.30
Balance in
Town Treasury
23,133.61
$179,300.36
$179,300.36
-
315
Deposits Fund
Jan. 1 Balance in
Dec. 31 Payments
$785.00
Town Treasury
$1,292.65
Dec. 31 Balance in
Dec. 31 Collections
821.02
Town Treasury 1,328.67
$2,113.67
$2,113.67
SUMMARY
Dec. 31
Balance in Construction Fund
$9,585.91
Balance in Special Construction Fund
15,000.00
Balance in Depreciation Fund
34,217.98
Balance in Operating Fund
23,133.61
Balance in Deposits Fund
1,328.67
Respectfully submitted,
GEORGE A. PHILBROOK,
Manager.
316
TAX TABLE EXPLANATION
The attention of the taxpayers is called to the Tax Table appearing on the back cover of the Report. This innovation was considered worthy of special mention in the award of the Massachusetts Selectmen's Cup to the Middleboro Town Report for 1935. It tells at a glance the effect of the net expenditures of any one department upon typical tax bills. It should engender an appreciation of the relative importance of the de- partments in their effect on the tax rate.
The net costs of the department, as shown, are ob- tained from the Accountant's Financial Report except as noted below. Departmental receipts are offset against expenditures, so that the amount shown is the amount paid by property taxes (ignoring the effect of other Town income).
Exceptions and remarks :
Schools .- The part of the State Income Tax refund earmarked for schools is credited as a receipt.
County .- The amount retained by the County from the Dog License receipts is added to the regular County Tax.
Debt and Interest. The bond and interest payments of the Gas and Electric Department are not included, as they are paid out of departmental receipts. Water notes which the Water Department does not consider a legitimate charge against the department are in- cluded; others are not.
Abatements, from the report of the Assessors, enter into their computations of the tax rate, decrease the tax revenue, and are therefore included here.
317
WPA Specials .- These are charges against WPA ap- propriations, and do not include amounts contributed directly by departments, equipment depreciation, etc.
Veterans .- Total of Soldiers' Relief, and Legion, G. A. R. and V. F. W. contributions.
Unexpended Balances .- Since these were a part of the appropriations, and were considered by the Asses- sors in fixing the tax rate, they are included here, though not an out-of-pocket expense. This item re- places last year's Budget Savings, which was taken as the net increase in the E. & D. account. The use of the balances reverting to E. & D. is considered fairer.
Library .- The Town's share of the dog licenses, cus- tomarily allocated to the Library, are considered a receipt.
Other Inspections .- The sum of Inspector of Wiring and Scaler of Weights and Measures.
Town Clerk and Licenses .- The Clerk is credited with all license receipts not paid to outside agencies. While this is fairer for Marriage licenses than for Alcohol licenses, not knowing just where to draw the line we include all.
Taxes shown are total commitments from Assessors' Report.
Other Income .- So many items enter into this amount that for all practical purposes it may be considered a balancing item. Changes in uncollected taxes, cash on hand, revenue loans, etc., enter in, as do the balancing of accounts with the State, transfers from E. & D. and Gas and Electric surplus, etc., etc.
General. The water department does not appear, ex- cept as its unexpended balances enter into this item, and its profit into Other Income. The Gas and Electric
318
does not appear, except as transfers from its surplus affect Other Income. Since Cemeteries Perpetual Care balance on the Report, it is not considered.
This Table would be of little value if it were not con- densed and simplified. The simplification necessarily sacrifices detail, and the lumping of many items into a quasi-balancing item is a doubtful bookkeeping pro- cedure. However, we feel that any major departure from the present theory would reduce the educational value of the Table.
It might be argued that the Table should be based on the exact figures entering into the computations of the Assessors. The chief difference is that they consider anticipated revenue and anticipated expenditures, while this Table is based on final, actual costs.
We are indebted to the Detroit Board of Assessors for the general idea of the Table. While the appear- ance of their table is similar, the necessary changes in theory to adopt it to our form of government and the needs of the situation were so extensive that their prece- dent was of little actual value in the work of prepara- tion.
We trust that the Table will aid many taxpayers to get a truer picture of our Town Government, and a bet- ter perspective of the items entering into the cost of local government, and their share of that cost.
INDEX
Town Officers
GENERAL REPORTS
Annual Town Meeting
95
Appointments by the Selectmen
162
Assessors
254
Court House-Police Station
225
Dog Officer
187
Election Officers
161
W.P.A., Report of Acting Co-ordinator
213
Fire Department, Chief of.
230
Forest Warden
236
Gas and Electric Department
245
Health Officer
Highway Department
Inspector of Animals
Inspector of Milk
Inspector of Slaughtering
Jury List
Librarian, Public Library
197
Moth Department
Old Age Assistance
218
Planning Board
81 207
Plumbing Inspector
184 193
Police, Chief of
76 42 218
Registrar's Report
159
School Committee
17
Sealer of Weights and Measures
168 299
Town Clerk
95, 157
Marriages
150
Births
146
Deaths
154
Town Manager
9
Tree Warden
235
Trustee of Maria L. H. Peirce for Inmates of Town Farm
206
Water Department
85
Wire Inspector
185
FINANCIAL REPORTS
Assessors
254
Cemetery Trust Funds
257
Financial Report
272
Balance Sheet
291
Gas and Electric Department.
302
Statement of Accounts
314
Balance Sheet
311
Library Trust Funds
257
Public Welfare, Comparative Statement of
222
Town Treasurer's Report
295
Treasurer, Public Library
205
Trustees under the Will of Thomas S. Peirce
251
State Audit of Accounts
240
Tax Table, Explanation of
316
173 188 179 182 181 165
237
Playground Committee Report
Plymouth County Extension Service
Public Health Nurse
Public Welfare
Tax Collector's Report
5
1936
TOWN OF MIDDLEBOROUGH, DISTRIBUTION OF TAXES
MASS. LEVIED
Departmental
receipts credited , Duplications
eliminated
DEPARTMENT
NET AMOUNT
% OF TOTAL
FIGURED PER
1000
$2000
Average $3000
$4000
$5000
$6000
$8000
'10,000
$ 12.73
25.47
38.20
50,93
76.40
10 1.86
127.33
SCHOOLS
101,430.88 30.5
YEAR MONTH WEEK DAY
1.06 .24 .0 3
A9 .0 7
.10
.14
.17
.21
.28
35
3.7 7
7.54
11.31
15.08
18.85
22.62 1.89
30.16
37.70
WELFARE
30.034.96
9.0
.07
.14
,22
.29
.36
.43
.58
72
.0
.0 2
.03
.04
.05
.06
.08
.10
HIGHWAYS
29.024.04
8.7
YEAR MONTH WEEK DAY
.0 1
.0 2
.03
.04
.05
.06
.05
DEBT & INT.
22,889.85
6.9
YEAR MONTH WEEK DAY
01
.02
.02
.03
.04
.05
.06
FIRE
22,037.80
6.6
YEAR MONTH
2.7 7
5.53 46
8.30
11.07
13.83 1.15
16.60 1.38
22.13
27.67 2.3!
HEALTH
16.534.84
5.0
YEAR MONTH
2.08
4.15
6.23
8.30 .69
10.38 .86
1.04
1.38
1.73
COUNTY
16.518.15
5.0
YEAR MONTH
.17
4.15 .35
6.22
8.29 .69
10.37 .86
1 2.44 1.04
1 6.59 1.38
2.0,74 1.73
OLD AGE
14,841.59
4.5
YEAR MONTH
1.86
3.73
5,59
7.45 .62
9.32 .78
11.18 .93
1 4.90 1.24
|8.63 1.55
POLICE
12,739.27
3.8
YEAR MONTH
1.60
3.2 0
4.80
6.40
8.00
9.60
1 2.80
15.99
ABATEMENTS
10,05 2.59
3.0
YEAR
1.26
2.52
3.79
5.05
6.31
7,57
10.10
1 2.62
WPA SPECIALS
9.760.27
2.9
YEAR
1.23
2.45
3.68
4.90
6.13
7.35
9.80
1 2.25
VETERANS(TOTAL)
7.166.67
2.1
YEAR
90
1.80
2.70
3.60
4.50
5.40
7.20
91
STREET LIGHTS
7.000.00
2.1
YEAR
.88
1.76
2.64
3.52
4,39
5.27
7.03
8,79
UNEXPENDED BAL.
4847.95
1.5
YEAR
.61
1.22
1.83
2.43
3.04
3.65
4,87
6
TOWN MANAGER
4,493.28
1.4
YEAR
.56
1.13
1.69
2.26
2.82
3.38
4.51
5
TOWN HALL
3.399.3|
1.0
YEAR
.43
.85
1.28
1.71
2.13
2.56
3.41
4.27
TREASURER
3,289. 18
1.0
YEAR
41
.83
1.24
1.65
2.06
2.48
3,30
LIBRARY
3.168.64
0.9
YEAR
.40
.80
1.19
1.59
1.99
2.39
3.18
3
ASSESSORS
3.157.43
0.9
YEAR
40
79
1.19
1.59
1.98
2.38
3.17
3
MOTH
2.419.49
0.7
YEAR
30
61
91
1.21
1.52
182
2.43
3
HYDRANT RENTAL
2.050.00
0.6
YEAR
.26
.51
.77
1.03
1.29
1.54
2.06
2 1
ELECT. & REGIS.
1,301.98
0.4
YEAR
16
33
.49
.65
82
,98
131
OTHER INSPECTIONS
1,213.29
0.4
YEAR
.15
30
.46
.6 1
76
.91
1 . 22
REPORTS & INC.
936.38
0.3
YEAR
.12
.24
.35
.47
.59
.71
.94
-
FOREST FIRES
384.74
0.1
YEAR
.05
10
.14
.19
.24
.29
.39
* OTHER ITEMS
2,5 | 4.44
0.7
YEAR
.32
.63
95
1.26
1,58
1.90
2.53
TOTAL
333,207.02 100.0
FOR TOTAL PROPERTY TAX
SEE BELOW
RESERVE ACCOUNT APPEARS IN ABOVE ITEMS
AS TRANSFERRED
TOWN CLERK &LIC.
5,489.30
1.6
THESE ITEMS REDUCE
THE PROPERTY
TAX
AUTO TAXES
16,952.23
5.1
RATE
$ 37.60
75.20
11 2.80
150.40 1 2.53
188.00 15.67 3.60
22560 1 8.80
300.80 25.07
3
.72
1.44
2.16
2.88
4,3 1
5.75
.10
.21
.31
41
.51
.62
.82
TOTAL
333,207.02 100.0
TOTAL ASSESSED VALUATION
7,965,855.00
* Note :- Includes Law, Trimming Trees, Dog Officer, Moderator.
Planning Board
and balance of Unclassified Items; largest Item $ 607.32 Unpaid Bills Taxes per year etc. shown as if Net Amount were. paid wholly by Property Tax Caution :- Above figures are net, and should not be confused with appropriations A change of $1000.00 in appropriations changes tax rate 121/2 cents.
See Page 316 for Explanation of this Table.
INCOME
OTHER INCOME
5,541.14
1.7
POLL TAXES
5.708.00
1.7
PROPERTY
299,516.35
89.9
YEAR MONTH WEEK DAY
3.13
6.27
9.40
4.25
6.37
8.50
10.62
.73
.97
1.22
1.46
1.95
2.44
31
.63
.94
1.26
1.57
18.22
2 1.86
29.15
3 6.44
.30
.61
.91
1.21
1.52
1.82
2.43
304
.07
.14
.21
.28
35
.42
.56
.70
2.87
5.75
8.62
1 1.49
1 4.37
17.24
2 2.99
28.74
.2 4
48
72
.96
1.20
1.44
1.91
2 39
.05
-
.17
.22
.28
.33
.44
55
.23
.69
.92
12.45
16.61
20.76
.17
35
.52
.52
.31
.47
.27
.40
.53
.67
,80
1.07
|33
EXPENSE
TAX
FOR A
VALUATION
OF
YEAR MONTH WEEK DAY
2.51
3.14
3.64
7.29
10.93
| 4.57
ITEMS
2.12
3. 19
63.67 5.31
SEE INDEX FOR TAX TABLE EXPLANATION
37
TAXES
1.84
2.0 7
.15
.13
ANNUAL REPORT
OF THE
TOWN OF MIDDLEBORO
Massachusetts
LE
C
RO
PLYMOUT
COUNTY
MAS
SHA
INCORPORATED
ALL /669
FOR THE YEAR 1937
.. .. . .... stest
14 45.66.6
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