USA > Massachusetts > Essex County > Middleton > Town annual report of Middleton, MA. 1933 > Part 3
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Mr. Archibald L. Jones, Chairman,
Middleton, Massachusetts.
Gentlemen:
I submit herewith my report of an audit of the accounts of the town of Middleton for the period from January 1, 1932 to June 17, 1933, 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-MEF
Mr. Theodore N. Waddell, Director of Accounts,
Department of Corporations and Taxation,
State House, Boston.
Sir:
In accordance with your instructions, I have made an audit of the books and accounts of the town of Middleton for the period from Jan- uary 1, 1932 to June 17, 1933, and report thereon as follows:
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 checked.
The town treasurer's records were examined and checked. The receipts as recorded were analyzed and compared with the records of the several departments in which money was collected for the town and with other sources from which the town received money, while the disbursements were checked with the selectmen's orders authoriz- ing the treasurer to pay out town funds. The cash book was footed throughout for the period of the audit, and the cash balance was veri- fied by reconciling a statement furnished by the bank in which town funds are deposited and by an actual count of the cash on hand on June 17, 1933.
The payments on account of debt and interest were checked with the amounts falling due and were compared with the canceled securi- ties and coupons on file.
48
STATE AUDIT REPORT
The securities and savings bank books representing the invest- ments of trust funds in the custody of the town treasurer were exam- ined, the income and expenditures being verified.
The town accountant's ledger accounts were analyzed, the appro- priations being compared with the town clerk's record of town meet- ing votes. The recorded receipts were checked with the treasurer's cash book, and the disbursements were compared with the selectmen's orders. The necessary adjustments resulting from the audit of the several departments were made and a balance sheet, showing the finan- cial condition of the town on June 17, 1933, was prepared and is append- ed to this report.
The books and accounts of the tax collector were examined and checked in detail. Considerable difficulty was experienced in proving these accounts, due to many errors in posting, it being necessary to check every entry. This procedure took considerable time and added materially to the cost of the audit.
The commitments of taxes and motor vehicle excise taxes were footed, the abatements were checked with the assessors' record of abatements granted, the cash credits were checked with the record of receipts, and the payments to the treasurer were verified.
The outstanding accounts were listed and proved and were further verified by mailing notices to a number of persons whose names appeared on the books as owing money to the town. The replies received thereto indicate that the accounts as listed are correct.
The town clerk's records of sporting and dog licenses issued were examined and checked, the payments to the Division of Fisheries and Game, the county, and the town being verified.
The records of receipts of the sealer of weights and measures were also examined, and the payments to the treasurer were verified.
The records of the electric light department were examined and checked. Since there were no commitment sheets, it was necessary to total the individual cards in order to arrive at the amount of charges for the period of the audit. The collections, as recorded on the charge cards, were totaled and compared with the cash book record of receipts, and the payments to the treasurer and the cash on hand were verified.
The outstanding accounts were listed and proved, being found to be considerably in excess of the amount shown as outstanding in the town report of December 31, 1932.
A more adequate record of these accounts would be at hand if commitment sheets were used and the amount of charges each month was reported to the town accountant.
Although the receipts and refunds on account of consumers' de- posits could be verified for the period of the audit, it was impossible to
49
STATE AUDIT REPORT
verify the amount of deposits on hand. A detailed list of these depos- its should be kept separately from other accounts, and a control ac- count set up on the accountant's ledger.
It was found that the receipts of the cemetery department have been retained by the superintendent to pay for the cost of opening graves. It is recommended that such receipts be turned into the town treasury, as required by Section 53, Chapter 44, General Laws, and that the compensation of the superintendent be paid from an appro- priation for the cemetery department.
It was also noted that the receipts from the various departments for the use of road machinery have been credited to a road machinery fund and that payments for repairs and maintenance have been charged thereto, although there appears to be no record of a town vote specif- ically appropriating a sum of money from the accumulated receipts for the maintenance of the road equipment.
The records of the treasurer of the trustees of the Flint Public Library were examined and checked, the cash book being footed and the receipts, disbursements, and cash balance being verified.
The securities and savings bank deposits representing the invest- ments of the trust funds in the custody of the library trustees were also examined. As was noted in the report of the previous audit, the B. F. Emerson Library Fund is still in the custody of a trust company.
The surety bonds furnished by the several officials for the faithful performance of their duties were examined and found to be in proper form.
In addition to the balance sheet there are appended to this report tables showing a reconciliation of the cash of the town treasurer and the library treasurer, summaries of the tax and assessment accounts, as well as tables showing the transactions and condition of the several trust funds.
For the co-operation received from the several officials while mak- ing the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted, EDWARD H. FENTON, Chief Accountant.
EHF-MEF
A complete report of the Audit is on file and open to inspection.
WAYNE A. GILES, Town Clerk.
.
50
TAX COLLECTOR'S REPORT
REPORT OF TAX COLLECTOR
1929 MOTOR VEHICLE EXCISE TAX
Balance due January 1, 1934
$2 10
Cash received $2 10
$2 10
1931 MOTOR VEHICLE EXCISE TAX
Balance due January 1, 1934
$470 19
Cash received
$ 66 95
Abatement allowed
403 24
$470 19
Interest received and paid to Treasurer
$4 65
1932 MOTOR VEHICLE EXCISE TAX
Balance due January 1, 1934
$1,219 93
Cash received
$789 10
Abatement allowed
19 17
Balance due
411 65
Interest received and paid to Treasurer
$28 55
1933 MOTOR VEHICLE EXCISE TAX
Tax levy
$2,555 66
Cash received
$1,131 38
Abatement allowed
47 58
Balance due
1,376 70
$2,555 66
Interest received and paid to Treasurer
98
1931 POLL TAX
Balance due
$2 00
1931 OLD AGE ASSESSMENT
Balance due
$2 00
Cash received
$2 00
1932 POLL TAX
Cash received
$151 00
Balance due
167 00
Interest received and paid to Treasurer
1
$318 00 $8 10
=
$1,219 93
51
TAX COLLECTOR'S REPORT
1932 OLD AGE ASSESSMENT
Cash received
$34 00
Balance due
9 00
Abatement allowed
76 00
$119 00
1933 POLL TAX
Assessed polls
$948 00
Additional
28 00
$976 00
Cash received
$688 00
Balance due
288 00
Interest received and paid to Treasurer
$15 58
1933 OLD AGE ASSESSMENT
Assessed polls
$474 00
Additional
14 00
$488 00
Cash received
$345 00
Balance due
143 00
$488 00
1929 TAX LEVY
Balance due January 1, 1934
$2 98
Cash received
$2 98
$2 98
1931 TAX LEVY
Balance due January 1, 1934
$289 80
Cash received for small parcels of land
$147 62
Cash received, personal
49 18
Abatement allowed
93 00
Interest received and paid to Treasurer
$12 96
1932 TAX LEVY
Balance due January 1, 1934
$31,123 36
Cash received
$28,753 44
Balance due
828 14
Abatement allowed
481 01
Tax titles
1,060 77
$31,123 36
Interest received and paid to Treasurer
789 11
Receipts 1932 tax sale
187 05
$289 80
$976 00
52
SEALER OF WEIGHTS REPORT
1933 TAX LEVY
$52,478 61
Cash received on real estate
$23,754 09
Cash received on personal
2,529 84
Balance due on personal
511 90
Balance due on real estate
25,266 76
Abatement allowed
416 02
Interest received and paid to Treasurer
Respectfully submitted,
HENRY A. YOUNG, Tax Collector
SEALER OF WEIGHTS REPORT
ADJUSTED
SEALED
NOT SEALED
CONDEMNED
Platform over 5,000 pounds
1
1
Platform under 5,000 .“
-
8
14
-
3
Counter over 100
2
4
Counter under 100
5
13
1
Beam over 100
1
2
Beam under 100
66
3
Spring over 100
66
7
Spring under 100
66
1
5
-
Computing under 100
4
4
1
Personal Weighing
2
2
-
WEIGHTS:
Avoirdupois
16
119
MEASURES:
Liquid -
10
-
Gas Pumps
27
7
Kerosene
1
Quantity Stops Inspected 123
56
83
-
Oil Jars
50
-
Sealing Fees Collected $35.37
-
-
-
1
-
Respectfully submitted WILLIAM H. YOUNG Sealer Weights and Measures
-
Quantity Stops
-
$52,478 61 $15 58
Levy
53
HIGHWAY SURVEYOR'S REPORT
HIGHWAY SURVEYOR'S REPORT
To the Honorable Board of Selectmen:
Gentlemen
The Highway Surveyor hereby submits a report for the year ending December 31, 1933.
The following are the amounts spent in the various ways on the streets of Middleton:
Dragging
$ 346 74
Scraping
561 62
Graveling
1,145 68
Drainage
- -
289 26
Brush
825 47
Patching-Gravel -
24 90
Patching-Bituminous
907 36
Surface Treatment-Oil
350 62
Surface Treatment-Tar
3,621 09
Signs
$8,121 61
These figures do not include special appropriations.
The amounts spent by streets are as follows:
$1,686 66
Central Street
-
-
18 40
East Street
1,658 62
Essex Street -
791 42
Forest Street
731 41
Gregory Street
518 34
Haswell Park
11 51
King Street
221 56
Lake Street
126 02
Liberty Street
765 37
Locust Street
35 45
Log Bridge Road
11 56
Lowell Street
55 33
Maple Street
353 98
Mill Street
359 65
Mount Vernon Street
11 79
North Main Street
145 57
Peabody Street
110 00
Pleasant Street -
128 17
River Street
538 10
School Street
104 68
Washington Street
20 12
Park Street
ʻ
-
-
8 50
Webb Street
-
-
-
-
-
$8,121 61
-
-
-
-
.
-
-
-
-
-
-
-
-
-
8 40
-
-
-
-
-
48 87
Boston Street
54
CATTLE INSPECTOR'S REPORT
The above figures do not include the Town's special appropriation for gravel which were as follows: Forest Street $400; Essex Street $500; Mill Street $300; Washington Street $300.
The Town was fortunate in having the State match our special appropriations on Forest and Essex Streets with $1,000 more. Thus making these two streets mudless.
Washington Street has been graveled its entire length and portions of Central Street and should have a surface treatment in 1934.
Mill Street has been surfaced for a distance of 1,500 feet and has eliminated the worst conditions as far as the Inn.
The sidewalk allotment was expended on Maple Street, putting a hard surface over the gravel.
Due to an emergency the bridge on Boston Street was strength- ened and replanked during the summer which overran our appropria- tion by a considerable amount.
In 1934 Maple Street should have a surface treatment to improve riding qualities, principally from the Danvers line to Liberty Street.
I wish again to take this opportunity to thank the townspeople for their support and the Massachusetts Department of Public Works for their most valuable cooperation this past year.
J. ROY OSBORNE,
Highway Surveyor.
REPORT OF THE CATTLE INSPECTOR
Middleton, Mass., February 5, 1934. To the Honoroble Board of Selectmen:
I herewith submit my cattle report of the year 1933.
We have in town at the present date 424 cows, 244 cows reacted. Three were quarantined and killed for tubercolosis and rendered. All cattle in town are under State and Federal supervision. The barns are all being cleaned and disinfected.
SLAUGHTERING REPORT
Swine-390 were killed; lambs-85 were killed; calves-6 were killed. DOG REPORT
12 dogs have been killed, 5 heads were sent to the laboratory for rabie test and 4 of these returned reports as positive and 1 was a re- turned report as negative.
LYMAN S. WILKINS, Inspector.
55
POLICE DEPARTMENT REPORT
REPORT OF POLICE DEPARTMENT
To the Honorable Board of Selectmen:
Gentlemen:
The Chief of Police submits herewith to your board a report for the year ending December 31, 1933.
Total number of arrests
25
Residents arrested
3
Non-residents arrested
22
ARRESTED FOR THE FOLLOWING CRIMES:
Driving under the influence of liquor
1
Driving without a license
2
Drunks
6
Peddling without a license
1
Illegal manufacture and keeping
3
Keeping with intent to sell and selling
2
Disorderly and fighting
2
Assault
1
Wayward child
1
Speeding
3
On warrant for out of town police
3
DISPOSITION OF CASES:
Drunks released
6
Fined
9
Suspended sentence
5
Filed
2
Committed to jail
2
Awaiting trial at Superior Court
1
MISCELLANEOUS WORK:
Complaints received and investigated
397
Auto accidents
45
Autos transferred
33
Stolen autos found and returned
6
Licenses revoked
6
Investigations with Registrar of Motor Vehicles
72 hours
Investigations with State Police
206 hours
Police at court
76 days
Police with Medical Examiner
14 hours
Reports for insurance companies
48
Officers with State Police
146 hours 51
Writs served
Liquor notices posted
3
,
56
POLICE DEPARTMENT REPORT
Raids
4 400 gals.
Liquor seized
Sick, disabled or stranded persons assisted
10
Traffic duty, (approximately)
500 hours
Police at public dances
230 hours
Police at inns on holidays
70 hours
Buildings found open
12
Dogs reported lost
7
Dogs found
14
Dogs returned to owners
4
Dogs reported killed by autos
9
Animals turned over to animal inspector
12
Inmates of D. I. H. returned
6
The Department has had a great deal of extra work this year be- cause of the rabid dog situation. Under existing conditions, I do not feel that I should make any recommendations this year for the depart- ment. Your honorable board fully understands the conditions of the department and I am sure will take the necessary steps (as far as you are able) to correct them.
Respectfully submitted,
WILLIAM H. YOUNG, Chief of Police.
DENTAL CLINIC REPORT FOR 1933 CENTER SCHOOL, MIDDLETON
Number of children examined by .Dr. McNally
220
notices sent to parents
220
cleanings
131
66 66 porcelain fillings
38
amalgam fillings
323
5
66
extractions-abcess, permanent 12
92
Total number of treatments
589
Number of hours 94. Cost per hour $3.00
$282 00
Money received from parents
97 45
Teachers' Fund
24 55
66
Board of Health
160 00
$282 00
Respectfully submitted,
MARY E. ROUNDY, R. N. School Nurse.
June 26, 1933
cement fillings
66 extractions-abcess 29; first teeth 80
57
ELECTRIC LIGHT DEPARTMENT REPORT
ELECTRIC LIGHT COMMISSIONERS' REPORT
Herewith is submitted our fifth annual report as Electric Light Commissioners of your town. Since the year has been devoid of any spectacular events or changes, this report will be brief.
In submitting this report, our aim has been to supply in as concise form as possible information of public interest pertaining to the activ- ities of this Department. We have tried to effect a clear understand- ing for the enlightenment of our citizens.
It has been our aim to keep expenditures at the lowest limit con- sistent with the proper maintenance of the plant and its efficiency in giving service to our customers in order that a reduction in rates might be possible. This we have done, reducing our expenditures $2,324.12, for the same period our gross income decreased $1,371.03.
The following comparisons may be interesting:
1932
1933
Total number of poles
888
907
Miles of street served
19.75
20.75
Total feet of wire in use
411,650
421,650
Current sold KWH
524,476
542,353
Transformers in use
79
86
Complete interruption of service has never been more than from three to five minutes, the time necessary to cut over to our auxiliary source of supply.
While our volume of business does not warrant keeping a night crew, by a voluntary arrangement of our linemen, some one is on call at all times.
To insure continuity of service and prevent destruction by light- ning, lightning arresters are being installed as fast as money is avail- able.
The financial situation has made it necessary to give credit to many of our customers, increasing the amount carried over on our books, as bills receivable, but it is gratifying to note that with increased re-em- ployment, reductions are being made in arrearages.
Another interesting fact is that while there has been a slight de- crease in the total number of customers, the total number of sales have increased, indicating a more general use of household appliances.
As our distribution expense does not materially increase with the increased amount of current supplied to the individual customer, it is obvious that further reductions in rates will be possible as the average consumption by our customers is increased.
The following Rates, Rules and Regulations were adopted Decem- ber 28, 1933 and will become effective March 1, 1934.
58
ELECTRIC LIGHT DEPARTMENT REPORT
RATES
RESIDENCE RATES Service charge 50 cents per month. Available for lighting, cooking, water-heating, refrigeration, oil-burn- ers and all other uses in a private dwelling or an apartment.
$ .075 per KWH for first
50 KWH per month
.06
next
100
.045
400
66
.033
66
66
4,000
.024
10,000
.022
.021
66
66
30,000
.02
each additional KWH
66
Minimum current charges 50 cents per month.
COMMERCIAL RATES Service charge 50 cents per month.
Available for individual stores, offices, halls, clubs, hotels, factories, garages and all individual places of business.
$ .06 per KWH for first
100 KWH per month
.045
66
next 300
66
.033
1,000
66
.027
.024
66
66
10,000
.022
.021
66
66
30,000
66
66
66
.02
66
each additional KWH
Minimum current charges 50 cents
MUNICIPAL RATES
Available for lighting and motors (not in excess of 3 HP.) used by the Municipality, also Library, Church and all Municipal buildings. $ .04 per KWH per month. No minimum charge. No service chrage.
SHORT TERM CUSTOMERS
Short term customers (less than six months) three dollars ($3.00) plus current charges for first month or fraction thereof.
Regular current charges, minimum and service charges thereafter.
RULES AND REGULATIONS APPLICATIONS FOR ELECTRIC SERVICE
Anyone wishing electric light service should apply at the office of the Municipal Light Department and sign application stating the kind of service desired and location of same.
66
20,000
066
4,000
66
66
20,000
1,000
.027
59
ELECTRIC LIGHT DEPARTMENT REPORT
The applications must be accompanied by a cash deposit. The minimum deposit is $5.00 which may be increased according to the character and amount of service required.
INTERIOR WIRING
This department does no interior wiring. The applicant should see that the electrical contractor extends the entrance wires to the point of entrance specified by the representative of the Municipal Light Department. Every corporation or person proposing to place wires designed to carry a current of electricity for light, heat or power within a building when the current is to be supplied by the Municipal Light Department of the Town of Middleton, shall give notice thereof to said Department before commencing the work, and shall not turn the current on to said wires until permission to do so has been given by the Department.
SERVICE CONNECTION
All overhead service will be furnished and installed free of charge from the street mains to the first support, and when carried on poles across private grounds, the owner shall pay at cost for all poles and fixtures, also wire beyond the first support. Service pipes on outside of buildings must not be smaller than 3/4 inch, and service wires must not be smaller than No. 8 B and S Gauge. All service pipes must ex- tend to the eaves of house and enter service switch box. Underground service must be installed at the expense of the customer.
The service switch, cut-out, meter loop, and a suitable meter board shall be furnished by the contractor. Meter loops must not be smaller than No. 10 B and S Gauge. All sub-services must run direct from a cut-out on the meter board.
DISCONTINUANCE OF SERVICE
Whenever a customer wishes the service discontinued notice must be given at the office of the Municipal Light Department, and bills due for service and supplies shall be rendered and become payable at once.
In every case of non-payment of bills after same are due, the Light Department will send a shut off notice to the delinquent, and unless said bills are paid within ten days thereafter the service will be discontinued. After three months default in the payment of bills for electricity, all appliances for distribution belonging to the Light De- partment and located on the customer's premises may be removed and will not be restored except on payment of all arrears, and $2.00 for disconnecting and restoring service. The Light Department reserves the right to discontinue the service and remove its property from the premises of the customer in case of non-payment of bills when over due, or non-compliance with any of the requirement
FLINT
MIDDLETON
PUBLIC LIBRARY
60
ELECTRIC LIGHT DEPARTMENT REPORT
METERS
All meters shall be owned and furnished by the Light Department. Whenever possible meters must be located in the basement, and at a point where they will be easily accessible at all times. Where there is no basement in the building, or if for any reason it is not advisable to install the meter in the basement, location for the meter will be specified by a representative of this Department. When customers arrange for additional lights, motors or other appliances, this Depart- ment should be notified so that the wiring may be inspected and the size of the meter, transformer or service wires changed if necessary.
INSPECTION OF METERS
At the request of any customer this Department will send a rep- resentative to test the electric meter installed in the customers' prem- ises, and will make no charge for same. Under the provisions of Chap- ter 164 of the General Laws, the customer may upon payment of a fee varying from $1.50 to $5.00 according to the size of the meter, request the State Department of Public Utilities (located at the State House) to make a test of any meter installed upon his premises, and if such meter is found incorrect, the fee is reimbursed to the customer.
RESPONSIBILITY
All plugs, meters and such of the appliances as are furnisned to the customer without charge shall remain the property of this Depart- ment and the customer shall be held responsible for all damage to, or loss of the above property unless occasioned by the negligence of this Department. The Light Department will not be responsible for any failure to supply electricity or for interruption or reversal of the sup- ply, if such failure, interruption or reversal is without default or ne- glect on its part.
FUSES
The Department maintains a supply of fusses of all regular sizes, both in plug or cartridge types. Plug fuses will be furnished to our customers without charge, in exchange for the burned out ones. Adopted December 28, 1933. Effective March 1, 1934.
Respectfully submitted,
ARCHIBALD L. JOMES, Chairman RICHARD B. FLOYD, Clerk THOMAS E. RAFFERTY Electric Light Commissioners.
S
a
61
FIRE DEPARTMENT REPORT
FIRE DEPARTMENT REPORT
February, 1934
To the Board of Engineers:
Middleton Fire Department, Middleton, Mass. Gentlemen:
My report for the year 1933 consists of 46 fires : 26 forest, 19 build- ing and 1 automobile.
During the year we laid a total of 12,050 feet of 21/2 inch hose and 15,500 feet of forest fire hose. The booster line was used 7 times to extinguish small fires in buildings. Ladders were raised 16 times.
The estimate fire and water loss to buildings was $8,200.00 a con- siderable drop from the preceding year of $28,240.00
A number of buildings have been looked over for fire hazards dur- ing the year, the persons owning same have co-operated one hundred per cent with the department in cleaning up and preventing fires.
The largest forest fire we had was under five acres, due to the weather and prompt attention given small fires by the department.
To get the best results, the department should have an extra load of hose on the floor at all times, so that all used hose could be properly dried before reloading again.
I would like to recommend the town buy 1000 feet of 21/2 inch and 500 feet of 1 inch forest fire hose, in the end this will save money.
I would like to thank the firemen and citizens for their co-opera- tion in preventing and extinguishing the fires last year.
Yours truly,
LEON N. SOPER,
Fire Chief.
TOWN CLERK'S REPORT
BIRTHS 1933
Date NAME OF PARENTS
Jan. 28 Mr. and Mrs. Joseph F. LeColst
Feb. 5 Mr. and Mrs. Hazen M. Richardson
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