USA > Massachusetts > Essex County > Middleton > Town annual report of Middleton, MA. 1937 > Part 4
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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 June 18, 1933, the date of the previous audit, to October 13, 1937, and submit the following report thereon:
The financial transactions, as recorded on the books of the several departments receiving or disbursing money for the town were examin- ed, checked, and verified by a comparison with the books of the town accountant and the treasurer.
The books and accounts of the town accountant were examined and checked with the treasurer's books and with records of the several departments collecting money for the town.
The appropriations and transfers as entered in the ledger were checked with the town clerk's records of town meetings and with the authorizations of the finance committee. The necessary ledger adjust- ing entries were made, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on October 13, 1937.
72
STATE AUDIT REPORT
It was noted that, in a few instances, principally for road machinery maintenance and highway projects carried on in conjunction with the state and county, overdrafts of appropriations have been allowed, contrary to the provisions of Section 31, Chapter 44, General Laws.
It appears from the balance sheet appended that road machinery rentals reserved and set up as highway machinery funds represent a considerable amount, but these funds may not be used to meet the ex- pense of operating equipment on the roads until an appropriation has been voted from the highway machinery fund or some other source for road machinery maintenance.
Expenditures for highway projects to be financed with an appro- priation voted by the town, together with funds allotted by the state and county, may not exceed at any time the aggregate amount of the appropriation voted, together with the amount of allotment actually re- ceived. If allotments due from the state and county are not received in time, it will become necessary to issue a temporary loan in accord- ance with the provisions of Section 6A, Chapter 44, General Laws.
The books and accounts of the town treasurer were examined and checked. The recorded receipts were analyzed and compared with the records in the departments collecting money for the town and with the other sources from which money was paid into the town treasury. The payments were checked with the selectmen's orders authorizing the disbursement of town funds. The bank balances were reconciled with statements furnished by the banks of deposit, and the cash on hand was verified by actual count.
The payments of maturing debt and interest were proved with the amounts falling due, being checked with the cancelled securities on file.
The savings bank books and securities representing the investment of trust funds in the custody of the town treasurer, the Naumkeag Trust Company, and the library trustees were examined and listed, the income was proved, and the expenditures were verified.
The books and accounts of the tax collector were examined and checked. The taxes outstanding at the time of the previous examina- tion were audited, and all subsequent commitments of taxes were reconciled with the assessors' warrants. The payments to the treas- urer for the several levies were compared with the treasurer's cash book, the abatements were checked with the assessors' records of abatements granted, and the outstanding accounts were listed and re- conciled with the accounts as shown in the accountant's ledger.
Verification notices were mailed to a number of persons whose names appeared on the books as owing money to the town, the replies received thereto indicating that the outstanding accounts, as listed, are correct.
73
STATE AUDIT REPORT
The records of tax titles taken by the town since the previous audit were checked with the deeds on file, were checked to the accounts of the treasurer and the collector, and were reconciled with the account- ant's ledger.
The town clerk's records of sporting and dog licenses were exam- ined, the payments to the state being verified by a comparison with the receipts on file and the payments to the town treasurer being com- pared with the treasurer's cash book. Attention is called to the fact that the receipts for dog licenses, representing the amount due the county, should be paid over to the town treasurer on the first Monday of each month, or oftener, as required by Section 147, Chapter 140, General Laws, as amended by Section 11, Chapter 320, Acts of 1934.
The accounts of the sealer of weights and measures and the cus- todian of the town hall were examined. The collections were checked and the payments to the treasurer verified.
The records of the electric light department were examined and checked. The consumers' cards were analyzed in order to determine the total amount of charges, collections, and abatements. The aggre- gate collections as recorded on the cards were compared with the cash book record of receipts, the payments to the treasurer and the cash on hand were verified, and the outstanding accounts were listed and proved.
The surety bonds of the treasurer, tax collector, town clerk, and manager of the electric light department for the faithful performance of their duties were examined and found to be in proper form.
In addition to the balance sheet referred to, there are appended to this report tables showing a reconciliation of the town treasurer's, the tax collector's, and the library treasurer's cash; summaries of the tax, assessment, and departmental accounts; as well as tables showing the trust fund transactions.
For the cooperation extended by the various town officials during the progress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted,
HERMAN B. DINE
Assistant Director of Accounts.
74
RECOMMENDATIONS FINANCE COMMITTEE
Recommendations of Finance Committee for the Year 1938
GENERAL GOVERNMENT: I
Called for
Recommended
Moderator
$ 25 00
$ 25 00
Selectmen (3)
300 00
300 00
Accountant
400 00
400 00
Treasurer
300 00
300 00
Collector
400 00
400 00
Assessors (3)
600 00
600 00
Town Counsel
250 00
250 00
Town Clerk
200 00
200 00
Registrars of Voters
80 00
80 00
Electric Light Commissioners (3)
150 00
150 00
Town Hall Maintenance
600 00
600 00
Town Hall Custodian
500 00
500 00
Town Officers' Expenses
1,200 00
1,000 00
II. PROTECTION OF PERSONS AND PROPERTY:
Police
1,000 00
800 00
Constable's salary
35 00
35 00
Fire maintenance and salaries (2)
1,650 00
1,700 00
Sealer of Weights and Measures, salary
100 00
100 00
III. FORESTRY:
Moth
1,163 00
1,163 00
Tree Warden
500 00
100 00
IV. HEALTH AND SANITATION.
Essex Sanatorium
811 03
811 03
Board of Health
800 00
800 00
Dental Clinic
325 00
325 00
Inspector of Slaughtering, salary
25 00
25 00
Inspector of Cattle, salary
125 00
125 00
V. HIGHWAY DEPARTMENT:
Chapter 81 Maintenance
4,500 00
4,500 00
Chapter 90 Maintenance
1,000 00
1,000 00
Chapter 90 Construction
Sidewalks
300 00
200 00
Fencing
150 00
100 00
Bridges
300 00
200 00
Snow Removal
Thickly Settled Areas
1,000 00
1,000 00
Street Lights
3,000 00
3,000 00
75
RECOMMENDATIONS FINANCE COMMITTEE
VI. CHARITIES.
Called for
Recommended
Public Welfare Maintenance
12,000 00
12,000 00
Public Welfare Salaries
250 00
250 00
Old Age Assistance
9,500 00
9,500 00
Distribution of Federal Supplies
350 00
350 00
VII. SOLDIERS' BENEFITS:
State Aid
240 00
240 00
Soldiers' Relief
600 00
600 00
VIII. EDUCATION:
School Maintenance (1)
31,500 00
28,190 00
Vocational Education
300 00
300 00
Library
600 00
600 00
IX. CEMETERY:
Superintendent of Burials Salary
15 00
15 00
Commissioners' Salaries (3)
30 00
30 00
Maintenance
1,200 00
700 00
Graves
300 00
300 00
X. PARK:
Equipment
200 00
200 00
XI. INTEREST AND INSURANCE:
Interest
1,800 00
1,800 00
Insurance
3,150 00
3,150 00
XII. MUNICIPAL INDEBTEDNESS:
School Addition
1,000 00
1,000 00
School Construction
3,000 00
3,000 00
Highway Truck
1,500 00 (Road Mach. Fund)
XIII. UNCLASSIFIED:
Contingent Fund
700 00
700 00
Reserve Fund
1,200 00
600 00
Memorial Day
250 00
250 00
W. P. A. Projects
3,000 00
3,000 00
W. P. A. Projects, Sewing Materials
Architects' Fees
198 84
198 84
SCHOOL MAINTENANCE ITEMIZED:
School Committee's Expenses
$ 200 00
$ 150 00
Superintendents Salary and Expenses
500 00
450 00
Supervisors' Salaries
640 00
640 00
Teachers' Salaries
11,500 00
11,500 00
Text Books
300 00
200 00
Supplies
600 00
300 00
76 RECOMMENDATIONS FINANCE COMMITTEE
Called for
Recommended
Janitor
1,000 00
1,000 00
Fuel
450 00
450 00
Health
400 00
400 00
Mis. Ele.
1,200 00
600 00
Transportation
4,500 00
4,500 00
Tuition
10,000 00
8,000 00
$31,290 00
$28,190 00
The Finance Committee recommends that the School Committee keep its expenditures strictly within the amounts recommended, and under no condition take from one fund to pay another item.
Fire Department allotment of $1,700 00 shall include cost of paint- ing the Fire House. Recommended that said painting be put up for bids.
Recommendations covering Articles in the Town Warrant for 1938:
Article 1. Recommend favorable action.
Article 2.
Recommend favorable action.
Article 3.
Recommend favorable action.
Article 4.
Recommend favorable action.
Article 5.
Recommend favorable action.
Article 6.
Recommend favorable action.
Article 7.
Recommend favorable action.
Article 8. Recommend favorable action.
Article 9.
Recommend favorable action.
Article 10.
Recommend favorable action. (a)
Article 11.
Recommend favorable action.
Article 12.
No action.
Article 13.
Recommend favorable action. (b)
Article 14. Recommend favorable action.
Article 15.
Recommend favorable action.
Respectfully submitted,
HAZEN M. RICHARDSON, Chairman.
OSCAR H. BELLE,
WILLIAM W. RICHARDSON ,
WILLIAM S. COLTON,
FREDERICK E. BURNHAM, Clerk.
Finance Committee.
(a) To be taken care of by agreement with Electric Light Dept.
(b) To be taken out of the three thousand dollars for W. P. A. material.
ANNUAL REPORTS
OF THE
School Committee
Superintendent of Schools AND
Yearly Statistics
OF THE
Grammar School
OF THE
Town of Middleton :
FOR THE
Year Ending December 31, 1937
79
SCHOOL REPORT
SCHOOL REPORT
School Committee
ETHEL H. STEWART, Secretary DR. RAYMOND SILVERNAIL
Term Expires 1938
Term Expires 1938
WAYNE GILES, Chairman
Term Expires 1940
STEPHEN G. BEAN, Superintendent of Schools DR. ANDREW NICHOLS, School Physician MRS. PATRICIA KINGSLEY, R. N., School Nurse GEORGE WEBBER, Attendance Officer
MISS C. ALICE MANNING, Principal
Grade 8
MISS MARGARET M. BERRY
Grade 7
MISS MARY WILKISH Grade 6
MISS FANNIE C. HINKLEY
Grade 5
MISS ANNABELLE SYLVESTER
Grade 4
MISS ELINOR LANE
Grade 3
MISS MADELYN LAWRENCE
Grade 2
MISS CATHERINE DEVANE
Grade 1
MISS ANN MERRITT
Grades 1 and 2
MR. CHARLES I. GOULD, JR., Building Assistant
MRS. GENIE F. KIMBALL, Music Supervisor MISS VITTORIA ROSATTO, Drawing Supervisor GEORGE WEBBER, Janitor
80
SCHOOL REPORT
No School School Signal
Two Rounds on Fire Whistle at 7.45 o'clock A. M. Two Rounds on Whistle at the Blacking Company Factory at 7.45 o'clock A. M.
School Calendar for 1938
WINTER TERM
January 3 to February 25 Vacation One Week
WINTER-SPRING TERM
March 7 to April 29
Vacation One Week
SPRING TERM
May 9 to June 20 Summer Vacation
FALL TERM September 7 to December 21
HOLIDAYS February 22, April 19, May 30, October 12, November 11 November 25
81
SCHOOL REPORT
SUPERINTENDENT'S REPORT
To the School Committee of the Town of Middleton:
Madam and Gentlemen:
Herewith is submitted my fourteenth annual report as Superin- tendent of Schools.
Of course the outstanding feature of this fiscal year is the new school building. Its advent has made possible decided improvement in our ability to offer the children better opportunity for all round devel- opment. From the hygienic and esthetic standpoints the gain is re- markable. As a superintendent of schools I could ask for no better internal conditions than this building affords. It is thoroughly modern in every respect, and while good to look at it is still wholly practical. Heating, lighting and ventilation have all been adequately cared for. All fittings are substantial and of excellent quality. Internally the building is the best I have ever had the good fortune to have under my supervision. Such faults as appear in its plan can be overlooked per- haps in consideration of the many excellencies of appointments. I have yet to see the school building constructed which would satisfy everybody concerned.
The play area to be made available when the grading is completed will prove a decided asset to the school. At present it makes the work of the janitor much greater because of the muddy condition of the surroundings. When lawns have been created the building will appear to much greater advantage.
The location of the building off the main highway seems a fortu- nate circumstance. While many of the children do have to enter the central square of the town, they have a chance to work off most of their pent up energy before reaching that point and are therefore more amiable to police directions.
The greatest advantage of this new building is that it has made possible a great reduction in the size of classes and has made it pos- sible to have only one grade in a room, with a single exception. For the first time in several years the children of this town have a fair chance to get a full day of undivided attention from the teachers. If improve- ment does not appear, those of us in charge must explain something. Although the burden on teachers has been lightened it does not follow that they can let down in their work. This change must benefit the children rather than the teachers. Such was the purpose for which the town provided the building.
82
SCHOOL REPORT
Naturally the decrease in the size of classes brings an increase in the number of teachers. In the old Center School there was room for just six teachers. Now we have nine classrooms available, and in addition we are employing an assistant in the building who acts as a coach teacher and also takes charge of the principal's room at times, so that she may have an opportunity to do the necessary administra- tive and supervisory work so necessary under the conditions existing in Middleton. This puts the school on a basis comparable to the schools in Danvers and other large towns where many principals do not teach at all. I feel certain that the results from this arrangement will be note worthy. It will prove a very profitable investment of the money involved.
As a result of the increase in the teaching force and subsequent events, several new names appear on the roll of teachers. The change of Miss Berry to the seventh grade brought in Miss Mary Wilkish of Lynn, a Salem Teachers College graduate, as a teacher of the sixth grade. A local resident, Miss Ann Merritt, was elected to teach the overflow from grades one and two. Later in the year the resignation of Miss Dorothea Colbert caused the transfer of Miss Catherine De- vane from the position of assistant to teacher of grade one, and Mr. Charles I. Gould, a local resident, was made assistant to Miss Manning and coach teacher. The present staff should prove the best combina- tion that we have had in a number of years.
The position of school nurse is now filled by Mrs. Patricia Kingsley. Under her direction the care of the health of the school children is being directed very satisfactorily. The customary clinics have been carried on with the usual benefits to all children who are allowed by their parents to have the various tests, examinations, in oculations anddental treat- ment.
In looking over the school report for the year 1925, the year in which addition was made to the old Center School, it was interesting to note that there were in the school on October first, 165 pupils. It was commonly said around town at that time that we would never need the rooms which had been added to the school. On October first of the current fiscal year (1937) there were 264 pupils in the elementary grades. In 1925 there were 37 Middleton pupils in high school, not in- cluding vocational schools. On the same date in 1937 there were 74 pupils. This number has probably increased since October.
There are those who believe that there will be no further increase in population in Middleton. I am informed that the only reason for this is the fact that there are no living quarters available. There are plenty of prospects from the large towns and cities. Zoning laws and no local building are the only means by which the school population can be kept from an overflow of even the new building.
83
SCHOOL REPORT
If the population remains at its present level it is not long now be- fore it will be more economical to educate our ninth grade children here in Middleton instead of sending them to Danvers at the present high rate of tuition which was, $52.71 more than they could collect from the state for the same service in the school year ending last June.
Thus mentioning tuition costs calls to attention the interesting fact that from September to December 31, our bill to Danvers was $3, 746.07. Now this period is just four-tenths of the school year. At this same rate it will cost the town for the full school year $9,365.17 This should be considered carefully by the town when making appropriations for next year.
While on this subject of high school expense it should be remember- ed that this town has the good fortune of being reimbursed by the state for one-half of the amount we spend on high school tuition and transportation. Last year we spent about $9,227.00 for this item and have been repaid about $4,613.00 from the State Treasury.
This matter of state aid to this town for education is not too well understood by the average citizen. It is known to the town officials but gets no publicity. In the year for which appropriations must be made in March: and of which amount the School Committee asks for $31,500.00, for education, the town should receive from the state ap- proximately the following amounts on account of schools:
Salary and expenses of Supt. of Schools $ 246 66
Income tax on account of teachers 1,900 00
Mass. School Fund also based on teachers 542 27
Tuition of High School pupils
4,375 00
Transportation of High School pupils Total
600 00
$7,663 93
This means that instead of $31,500.00, the town actually has to pay $23,836.07 for educating its children.
It may be of further interest to know that the average cost of edu- cating a child in Middleton is about 15% below the state average. In Public Document No. 2 published annually by the state which contains the statistics for education in the state, in the column headed 47b it is found that in the last year reported (1936) the cost per pupil in Middle- ton was $83.59, as compared to an average for the state of $98.17. It is evident from this that your schools are being carried on at a very reasonable cost, especially in view of the high cost of high school tui- tion in Danvers.
84
SCHOOL REPORT
RECAPITULATION OF FINANCIAL FACTS
School Committee budget for 1938
$31,500 00
Receipts from State
7,663 93
Net cost to town
23,836 07
Per pupil cost to Middleton
83 59
Per pupil cost in State
98 17
Per pupil cost from taxation
70 97
Per pupil cost from local taxation State average
87 03
Per pupil cost Danvers High School
125 00
Estimated cost of High School tuition 1938
10,000 00
Estimated cost of High School transportation
1,200 00
Estimated cost of Elementary Schools
20,3000 00
Estimated cost per pupil elementary 1938
72 50
CONCLUSION
The reports of my various collegues will be found on the pages which follow. They show what we are endeavoring to accomplish in Health, Music and Art.
Please note the excellent work done by the various clinics at almost no cost to the tax payers.
To all of my associates and to the School Committee I return thanks for continued cooperation.
Respectfully submitted,
STEPHEN G. BEAN,
Superintendent of Schools.
ENROLLMENT STATISTICS Table No. 1 Age-Grade Distribution-Registration October 1, 1937
5
6
7
8
9
10
11
12
13
14
15
16
17
18
T
I
14
25
4
43
II
10
24
12
3
2
51
III
.
5
16
6
3
30
IV
6
18
4
28
V
1
16
9
2
1
29
VI
4
20
5
3
1
2
35
VII
5
13
6
2
1
1
28
VIII
7
5
5
3
20
Total
14
35
33
34
28
29
34
27
14
9
6
1
264
SCHOOL REPORT
Heavily leaded diagonals indicate age limits for the grades
85
86
SCHOOL REPORT
Table No. 2 Teacher-Grade Distribution October 1, 1937
I
II
III
IV
V
VI
VII
VIII
Tot.
D. A. Colbert
33
33
A. Merritt
10
16
26
M. E. Lawrence -
35
35
E. Lane
30
30
A. Sylvester
28
28
F. C. Hinkley
29
29
M. Wilkish
35
35
M. M. Berry
28
28
C. A. Manning . -
20
20
Total
43
51
30
28
29
35
28
20
264
87
SCHOOL REPORT
SCHOOL COMMITTEE REPORT
We, your School Committee, submit the following report for the past fiscal year.
At last, our hopes have been realized in the completion of a new school. A building, of which the citizens of the Town of Middleton may well be proud.
With nine classrooms, more teachers had to be employed. One grade in each room and the ninth room for the overflow of the first and second grades. With a larger building and more teachers we felt it was very essential that Miss Manning should have more time for super- vision of the building.
Miss Catherine Devane of Danvers was elected as the building as- sistant, to relieve Miss Manning and to act in the capacity of coach teacher. The idea has worked out very satisfactory. Miss Ann Merritt and Miss Mary Wilkish are new on the teaching staff.
Mr. Charles I. Gould Jr., resigned from the School Committee last spring and Dr. Raymond Silvernail was chosen to fill the vacancy.
In December 1937, Miss Dorothea Colbert resigned as first grade teacher and Miss Catherine Devane was elected to fill the vacancy. Mr. Charles I. Gould, Jr., was elected as the building assistant. Both teachers took up their new duties on January 3, 1938.
The Committee wishes to acknowledge the assistance which has been received from the Parent Teachers' Association and extend our thanks for the lunch tables and the fifty-five dollars to the cocoa fund.
We have now 264 pupils attending the Middleton school, and 75 in Danvers High. The special teachers are doing excellent work in their respective departments, and their reports are appended elsewhere, to- gether with Mr. Bean's report.
Respectfully submitted,
WAYNE A. GILES, Chairman. DR. RAYMOND SILVERNAIL ETHEL H. STEWART, Secretary.
88
SCHOOL REPORT
CENTER SCHOOL REPORT
March 29, 1937.
Essex County Tuberculosis Clinic was offered to a few of the pupils who had been examined on previous years. The following child- ren were re-examined by Dr. Howser, and were also x-rayed, having been done in 1936.
Ardis Duclow, Gertrude Wade, Robert Hills, John Mackinnon.
There were also two follow-up cases re-examined for the Essex County Health Association by Dr. Howser, and these were also x-rayed. They were, Rupert Jenkins and Albert Richardson.
Children are weighed and measured in January, May and Septem- ber. Weight and heights totaled for age. List sent to each teacher including normal weight and height with number of pounds under weight. Cards also sent home to parents after each weighing showing height, weight and normal weight.
Doctor Archibald, Essex County Health Agent visited our school.
Number of children had their eyes tested 259
Number of notices sent to parents asking for further testing 6
Number of surgical dressings applied 167
Number of conferences with teachers in their rooms 67
Number of conferences with other agents and family physicians 19
October 14, 1937.
Miss Aura Kepler, R. N. State Consultant for Essex County from the Department of Public Health, examined the hearing of all the pupils in grades 3, 4, 5, 6, 7 and 8 with the audiometer. This was a total of 173 pupils. On October 15, 1937 re-tests were done by Miss Kepler on any pupils who showed a noticeable hearing loss on the pre- vious day. Only five were found to be poor in either or both ears.
PHYSICAL EXAMINATION REPORT
Number of examinations given by Dr. Andrew Nichols
259
September 27, 1937, pupils done
29
October 1, 1937, pupils done 48
October 4, 1937, pupils done 40
October 11, 1937, pupils done
44
October 18, 1937, pupils done 44
October 25, 1937, pupils done 54
259
89
SCHOOL REPORT
November 30, 1937, Dr. Nichols gave physical examinations to all the teachers, the art supervisor, and also the nurse.
SCHICK TEST REPORT
Number of consent slips sent to parents 181
Number of consent slips received from parents 65
Number of children who received the test 63
Number of children negative reading 37
Number of children received toxoid (3 treatments)
26
DENTAL CLINIC REPORT
From May 24, 1937 to June 17, 1937. Oct. 25, 1937 to Nov. 8,1937.
Number of children examined 238
240
Number of consent slips to parents
Number of consent slips received from parents 167
Number of cleanings 120
Number of fillings
216
Number of extractions
118
Total treatments
454
Total number of hours
99 hours, 10 minutes
Total cost of clinic
$297.50
Retarded clinic conducted by Dr. Woodward and Miss Stormwall on December 16, and 17, 1937.
Respectfully submitted,
PATRICIA KINGSLEY, R. N.
Reg. No. 17031
MIDDLETON
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