USA > Massachusetts > Essex County > Middleton > Town annual report of Middleton, MA. 1943 > Part 3
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$ 4 80
Geo. Colbert
43 20
R. G. Floyd
6 60
E. MacDonald
200 40
W. H. Milbery
623 30
B. F. Ogden
35 40
A. A. Sheldon
24 60
H. E. Tyler
6 00
P. B. Wake
36 00
W. Witham
34 80
$929 10
207 00
55
LIST OF JURORS
LIST OF JURORS
July 20, 1943
Mr. Archie N. Frost, Clerk of Courts Salem, Mass.
The following is a List of the Jurors prepared by the Selectmen of the Town of Middleton in accordance with Chapter 234, Section 4, General Laws:
Name
Street
Occupation
Burnham, Frederick E.
Maple Street
Retited
Coffin, Edward E.
School Street
Janitor
Colbert, John J.
Liberty Street
Restaurant Owner
Ellis, George
East Street
Retired
Goodale, Ernest
King Street
Shipper
Gould, Arthur P.
South Main Street
Laborer
Germain, Hector
South Main Street
Shoe Cutter
Howe, Galen B.
King Street
Milk Dealer
Leary, Edmund
South Main Street
Inn Keeper
Mack, Roy
Central Street
Machinist
Peabody, Roland
Liberty Street
Laborer
Pike, Sands S.
Maple Street
Shoe Cutter
Richardson, W. W.
Boston Street
Carpenter
Wilkins, H. Bray
East Street
Farmer
Waitt, J. Willis
Washington Street
Retired
Yours very truly,
HAROLD M. BISHOP CLARENCE OSGOOD, JR.
GEORGE B. OGDEN
Selectmen of Middleton.
56
PUBLIC LIBRARY REPORT
FLINT PUBLIC LIBRARY-TRUSTEE'S REPORT TREASURER'S REPORT
INCOME:
Balance January 1, 1943
$ 68 99
Naumkeag Trust Co.
434 15
Essex Savings Bank
20 00
Broadway Savings Bank
37 32
$560 46
Town appropriation and dog tax
1,175 15
$1,735 61
EXPENDITURES:
New books
$308 04
Magazines
39 90
Librarian and assistant
404 95
Janitor
265 00
Binding books
48 53
Fuel, light and water
203 63
Insurance
104 93
Roof repairs
41 10
Other expenses
31 55
Bank balance December 31, 1942
227 98
$1,735 61
Respectfully submitted,
ARCHIBALD L. JONES, Acting Treasurer.
CHARLES L. FLINT FUND
Archibald L. Jones, in account with Flint Public Library: Charles L. Flint fund, principal
$5,000 00
Deposited in banks, December 31, 1943: Salem Five Cents Savings Bank
958 85
Danvers Savings Bank
1,169 63
Broadway
1,866 96
Essex
1,000 00
Salem
588 25
MARY ESTY EMERSON FUND
Principal ($2,500 00) invested as follows: Cerena Apartment Building Bond (par value) $ 500 00
42nd Street and Lexington Avenue, office building bond, (par value) 2,000 00
Deposited in Danvers National Bank, (Savings Dept.)
381 77
57
PUBLIC LIBRARY REPORT
LIBRARIAN'S REPORT, 1943
The year 1943 has been quite different from other years in the library. Many of its readers are now in the armed service, others are working long hours in defense work. The ladies of this commun- ity are giving many hours to Red Cross work and other duties con- nected with war. It means quite a loss in the number of readers.
As usual, book deposits were sent to the Howe-Manning School. These books were chosen from the State Reading List. Boys and girls will read the books to which they are exposed, and the funda- mental purpose of this list is to stimulate children to read voluntarily. Satisfactory reading experiences result in a love of books and a joy in reading which will carry over into adult life; wsatisfactory read- ing experiences result in a love of books and a joy in reading which will carry over into adult life; unsatisfactory reading experiences may result in a lasting distaste for books. Certificates for reading were awarded in June.
Magazines in the reading room were American Girl, American Home, American Magazine, Better Homes and Gardens, Boy's Life, Child Life, Country Gentleman, Everybody's Poultry Magazine, Farm Journal, Good Housekeeping, Jack and Jill, Life, National Geographic, Nature, News Week, Popular Mechanics and Reader's Digest.
Book Week was observed in November with an exhibit of new books for all ages, but chiefly for the children. The exhibit was held in the balcony which is an ideal place as it is away from the routine work of the library.
The librarian wishes to express her appreciation to the trustees for their kindness and cooperation in the past year.
ANNUAL STATISTICS
Volumes in the library January 1, 1943 12,569
Volumes added by purchase 197
Volumes added by gift 83
Volumes in the library January 1, 1944 12,849
Total circulation of books, year ending January 1, 1944 8,277
Total circulation, non fiction 855
Largest monthly circulation, August
802
Respectfully submitted,
SARAH E. CARLETON,
Librarian.
58
SELECTMEN'S REPORT
SELECTMEN'S REPORT
To the Citizens of Middleton:
The Board of Selectmen submits for your approval a report of its activities for the year ending December 31, 1943.
The past year has been a busy one, with several changes and improvements. One of the most important changes was that of re- locating the Rationing Board Offices to the Lower Hall of the Town building. This has given the Town a substantial saving on expenses. Our Town Hall has also had new shingles and several minor repairs and improvements. We have had Liability Insurance placed on all Town property. It was necessary to have larger doors at the Fire Station, so Over-head doors were installed. Through the Office of Civilian Defense a 500 gallon Trailer Pumper was made available for the Town, thus giving us adaquate fire protection.
A condition arose which made it imperative to close a dump at the Ipswich River bridge on Maple Street. Two hundred and fifty yards of clean fill were used to make the area improved.
Our Civilian Defense work has been greatly reduced. The dim- out regulations have been lifted. The Report Center in the Fire Station has been closed but the Center is covered at the B. B. Chemical under the direction of Mr. Seaver L. Macdonald. The Ob- servation Post is manned only one day a week under the direction of Mr. Oscar V. Johnson.
To the Town Officers and members of all departments we wish to express our appreciation for their cooperation during the year.
Respectfully submitted,
HAROLD M. BISHOP, CLARENCE OSGOOD, JR., GEORGE E. OGDEN,
Board of Selectmen.
59
TOWN CLERK'S REPORT
TOWN CLERK'S REPORT
MARRIAGE RECORD FOR 1943
Place of
Date Marriage Name of Bride and Groom Residence
Jan. 1 Beverly
Douglas P. Gavoni Marion Scouller
Beverly Middleton
Jan. 3 West Newbury J. Eugene Adrien Fournier Frances Loretta Coffey West Newbury
Feb. 26 Middleton James Edward Munroe Eleanor Bernice Hoelzel
Middleton
Apr. 9 Middleton
Harris B. Rogers Virginia R. Paine
Byfield
May 2 Danvers
William T. Rooney
Danvers
Barbara G. Adams
Middleton
June 6
Marston Collins Busineau
Kathleen Bostwick Bonner
Danvers Middleton
June 22
William Joseph Hocter
Lorayne Newton Campbell
Sept. 2 Salem
Ralph E. Currier
Florence Louise Rose
Beverly
Sept. 6 Middleton
John Joseph Hocter Rosalind Thelma Gould
Middleton
Sept. 20
Charles Russo
Brooklyn, N. Y. Middleton
Sept. 30 Lynn
Marvin Tasker Williams
Lynn
Elizabeth Rubchinuk
Middleton
Oct. 31 Peabody
Richard Grenon Opal MacLean
W. Peabody Middleton
Nov. 21 Swampscott
Roger Leon Leavitt Marie Alice Gandreau
Lynn
Dec. 31 Middleton
Arthur Frazier Eunice Staples
Middleton 66
Delphine G. Deal
Metheun
Middleton
60
TOWN CLERK'S REPORT
BIRTH RECORD FOR 1943
Date of Birth Name of Child
Name of Parents
Jan. 2 Holly Ann MacLean
LeRoy John MacLean Emma Mary Luongo
Jan. 13 Martha Cressey
Richard Cressey
Jan. 14 Edward Jack Greeke
Jan. 20 Susan Foster Hinckley
Gardner R. Hinckley Edna L. Nelson Ernest Charles Townsend Florence Edith Rowley
Feb. 3 James Robert Adie
Robert Jamss Adie
Mildred Katherine Morgan
Feb. Linda Alice Johnson
Peter Johnson Alice M. McCourt
Feb. 8 Kenneth Borne Howes
Frank Rowland Howes Clara Mary Pierce
Feb. 26 Barbara Jean Sanborn
Richard H. Sanborn Edith E. Hanson
Mar. 11 Robert Linwood Weeks Jr.
Robert Weeks Loretta Hayden
Mar. 13 John Brian Pettipas
John Anthony Pettipas
Alice Elizabeth Cole
Joseph Peter Peters Madeline Ellen Vaillencour
Camille Levesque Ruth Marie Kavanaugh
Charles Gilchrist
Helen Anderlouis
Sefton B. Earl Ann L. Smerage
May 18 Sharon Elizabeth Pollock
May 25 Albert Alonzo Wilkins
July 2 Jane Coffin
Milton Ross Pollock Josie Della Sheldon Albert Wallace Wilkins Antonette Mary Blazewicz
Whitney Vire Coffin Helena Katherine Swindell
Mar. 23 Justice Ellen Peters
Apr. 10 Ruth Ann Levesque
Apr. 25 Ross Charles Gilchrist
May 8 Patricia Ann Earl
. Barbara L. Hamlin Dell Maurice Greeke Clara Marie St. Laurent
Feb. 2 Robert Irving Townsend
61
TOWN CLERK'S REPORT
Date of Birth Name of Child
Name of Parents
July 4 Edward LeBlanc
July 8 Mildred May Roberts
Raymond Rodney Roberts
Isabelle Elizabeth Letusay
July 9 Campbell (male)
Leonade Campbell Florence Woodbury
July 16 Raymond Paul Barthelemy
Lawrence Kermit Barthelemy Eva Beatrice Bates
Albert Baker
Marjorie Helen Bresnahan
July 20 Claire Marie Hill
Wilburt Joseph Hill Argia Rita Carcioni
Seymeur W. Osborne
Mildred J. Currier
Aug. 5 Anne Farrell Richardson
Aug. 14 Sedler
Walter Sedler
Mary Smagula
Amadee J. LeBlanc
Marie I. Dumont
Henry Bouchard Elendina Gelinas
Walter D. Lawrence
Mary M. Roosa
Oct. 19 Hazel Elizabeth Wallace
William Lindsay Wallace
Dorothy Elizabeth Herrick
Nov. 4 Peter Francis Riley
Francis P. Riley Edna L. Marr
Leonard P. Smith
Elizabeth C. Emro
Dec. 3 Raymond Leroy Ashley
Claude W. Ashley
Verna M. Hills George Austin Webb
Dec. 12 Janet Harriet Webb
Dec. 27 Barbara Elaine Tyler
Dec. 31 Rita
Harriet Catherine Jamieson
Harold Endicott Tyler
Laura Sargent Roberts
Anthony Marbor Alice E. Phaneuf
July 28 May June Osborne
Benjamin K. Richardson
Anne H. Kiely
Aug. 17 Diane Claire LeBlanc
Sept. 3 Robert Jos. Edw. Bouchard
Oct. 13 Randall David Lawrence
Nov. 6 Elizabeth Ann Smith
John Henry LeBlanc Irene M. LeBlanc
July 20 Marjorie Rose Baker
62
TOWN CLERK'S REPORT
RECORD OF DEATHS, 1943
Date
Name of Deceased
Years Months
Days
Jan. -
George Tarmey
44
0
0
Jan. 22
Elva G. Adams
41
6
3
Jan. 25
Erville R. Friend
80
2
27
Mar. 9
Charles S. Kinney
81
0
2
Mar. 18
Hattie A. Staples
80
0
6
Mar. 21
Oliphant C. Hatfield
79
9
21
Mar. 22
Annabelle H. Brehant
83
0
0
Mar. 24
Abbie Louise Atwood
76
23
8
Mar. 31
Lawrence E. White
51
11
18
Apr. 4
Myra Josephine Harding
70
0
27
Apr. 6
Lillian P. Sidmore
72
5
3
Apr. 8
William Francis Knowlton
76
2
12
Apr. 11
Ellen E. Hayes
82
11
23
Apr. 20
Ella F. Swett
90
0
14
Apr. 28
Annie Jones Mason
66
11
21
May 2
May Rowe
54
0
0
May 9
Mary Ellen Mansfield
82
0
0
May 9
Albert A. Wilkins
70
0
19
May 10
Jennie M. Felt
70
1
22
May 13
Walter Pachett
70
10
26
June 18
Henry A. Young
76
1
21
July 3
Esther Gurley
51
0
0
July 6
Ida C. Proctor
69
2
4
July 9
Campbell (still born)
Aug. 12
Francis Sharp
60
10
15
Oct. 6
Willis H. Adams
56
0
0
Nov. 9
Helen Gloria David
20
0
0
Dec. 2
Henry Proctor Morse
78
0
0
Dec. 5
William Silas McDonald
68
5
4
Dec. 13
Phillip R. Howse
6
10
2
Dec. 14
Joseph A. McKenne
80
10
1
Dec. 29
Edith A. Graham
66
2
8
Any errors or omissions noted should be promptly reported to the Town Clerk.
63
TOWN CLERK'S REPORT
DOG TAXES COLLECTED FOR 1943 TO DATE JAN. 30, 1944
126 Male dogs
at $ 2.00
$252.00
32 Female *
5.00
160.00
22 Spayed "
2.00
44.00
2 Kennel licenses
25.00
50.00
$506.00
FISHING, GUNNING AND TRAPPING LICENSES
43 Fishing
43 at $2.00
$ 86.00
28 Hunting
28 at 2.00
56.00
36 Sporting
36 at 3.25
117.00
17 Women and minors fishing
17 at 1.25
21.25
1 Minor trapping
at 2.25
2.25
4
Trapping
4 at 5.25
21.00
11 Sport and trapping
11 free
-
1 Duplicate
1 at .50
.50
2 Military or naval sporting 2 free
-
$304.00
Respectfully submitted,
J. W. OSBORNE.
Town Clerk.
64
ELECTRIC LIGHT COMMISSIONERS' REPORT
ELECTRIC LIGHT COMMISSIONERS' REPORT
Owing to the restrictions on the buying of new material by the War Production Board, it has been necessary to delay some needed new construction for the duration, and to repair rather than replace wornout or obsolete equipment, which would ordinarily be replaced to give really efficient service. This has saved critical material but it has increased labor costs.
In spite of this handicap we have been able to avoid any serious interference of service, and to meet an increased demand for 267460 KWH more than was purchased in 1942.
It may be of interest to note that this increased consumption in 1943 is 67686 KWH, more than the total purchase of 219772 KWH in 1929 when this Commission was established.
To meet this increased demand it has been necessary to double the transformer capacity at the Sub-station and increase capacity from 45 KVA to 75 KVA at the Keddy Machine Co. These changes cost approximately $2,100.00. Due to War time conditions current bought in 1943 cost $3,639.91 more than it usually would.
Increased sales, reduced operating expenses, a 5% reduction in line loss, and that many customters who were in arrears in their pay- ments have taken advantage of increased earnings to pay in full, have made it possible to meet this added expense and end the year in a healthy financial condition, with a credit balance of $2,242.61 after returning $2,000.00 to the Town for reduction of taxes.
It must be remembered however that after War time restrictions are removed, it will be necessary to properly do the work that is now being delayed, or done on a temporary basis.
Many of our street lights have been in service for so long that the pipe supporting brackets are rusted or weakened, heads are cracked or chipped, and shades are missing.
Additional street lights should be installed on several streets not now lighted.
Due to a heavy fluctuating load on the South Main Street and con- necting circuits there is a disagreeable flicker in the house lights. This cannot be avoided except at a prohibitory cost and it is to be hoped that customers affected will consider it a War time emergency which will be corrected just as soon as restrictions are removed and conditions make it possible.
We thank all who have worked with us for the success of the department.
RICHARD B. FLOYD, CHARLES G. BATES, ARCHIBALD L. JONES,
Commissioners.
1
65
BOARD OF PUBLIC WELFARE
BOARD OF PUBLIC WELFARE REPORT
To the Citizens of Middleton:
A brief report of the Board of Public Welfare for the year ending December 31, 1943.
Like every other city and town in the State your Board is pleased to say that the general relief case load is the lowest in years. 11 cases received general relief representing 32 persons. Cases divided as follows:
Unsettled (State) 3 cases, number of persons 11
Other cities and towns 2
8
Town 5
12
Town (minor child) 1
6 6
1
AID TO DEPENDENT CHILDREN:
We have now 3 cases with 5 children.
Under the A. D. C. set up there is no settlement Law to be con- sidered.
Bureau of Old Age Assistance
Number of cases handled during 1943
79
Largest number of cases carried during any one month 70
and were divided as follows:
Unsettled (State)
21
Other cities and towns
16
Town
42
Case load as of December 31, 1943 60
The Bureau of Old Age Assistance wishes to take this oppor- tunity to thank the various Town departments and other organiza- tions who have given this department their cooperation.
Respectfully submitted,
JESSIE COLBERT, Chairman
LESLIE MERRIFIELD, Clerk CHARLES PASQUALE, A. C. PEABODY, JR., Welfare Agent.
66
DOG OFFICER'S REPORT
DOG OFFICER'S REPORT
To the Honorable Board of Selectmen:
Gentlemen:
There has been this year the following:
Complaints
96
People bitten by dogs
15
Fowl killed by dogs
150
Dogs picked up and returned to owners
7
Miles answering complaints
204
Hours working on complaints
70
Tramp dogs disposed of
52
Dogs hit by automobiles
20
Cats hit by automobiles and disposed of 25
Pups under three to six months picked up and disposed of
11
Turned to the Town Clerk for unlicensed dogs
$104.00
Respectfully submitted,
WALTER H. MILBERY,
Dog Officer of Town of Middleton.
POLICE REPORT
To the Honorable Board of Selectmen:
Gentlemen:
The Chief of Police does submit herewith his annual report for the year ending December 31, 1943.
Police equipment
$ 13.91
Maintenance of police car
370.59
Danvers Police Matron 8.50
Police officers, salary
857.00
ARRESTS DURING YEAR:
Driving without a license
1
Larceny of personal property
6
Suspended sentence
4
Summons and warrants served
50
Drunks released
7
House of correction
5
Drunkenness, and fined
5
Middleton, Mass.
67
POLICE REPORT
Operating under the influence of liquor
2
Arrested on warrants 12
Arrested-driving to endanger
4
Arrested on warrants for non-support
4
Total arrests 54
Larceny of personal property
6
Larceny of personal property, sentenced
3
MISCELLANEOUS WORK:
Automobile accidents
47
Buildings found broken into 4
Complaints received and investigated
550
Larceny from camps
3
Personal property recovered
3
Animals caught and owners notified
20
Hours in court
220
Property and buildings inspected
260
Reports for insurance companies
47
Traffic duty, approximately
860 hours
Automobile licenses and registrations
20
Transfers
117
Property returned to owners from camps
3
Owing to condition on gas and tires the police car has taken 20 people to different hospitals.
We have had one fatal accident and one suicide.
We have had no poultry or stock stolen this year.
In conclusion I wish to thank the honorable board, the Police officers under me and thank the citizens of Middleton for cooperation with me in the past year.
Respectfully submitted,
WALTER H. MILBERY,
Chief of Police.
68
TAX COLLECTOR'S REPORT
Balance
Int. & Fees Collected
REAL ESTATE
Year of Tax
Balance Jan. 1, 1943
1943 Commitment
Amount Collected
Abate- ments
Refunds Tax Titles Dec. 31, '43
Tax Title Adjust.
1938
$ 12 38
-
$ 12 38
-
-
1
-
12 45
-
-
-
-
-
1942
11,670 64
$11,35285
75 58
$ 110 40
$ 242 21
$ 299 82
1943
$62,759 90 50,463 68
1129 28
49 60
1,348 52
9,818 72
16 64
EXCISE
1942
$ 149 95
120 25
29 70
5 85
-
-
84
1943
2,797 87 1,854 80
31 12
8 17
911 95
94
POLL
1942
26 00
14 00
12 00
-
-
-
1,240 00
932 00
308 00
2 00
43 07
1943
487 41
477 81
9 60
9 52
PERSONAL PROPERTY
1942
-
-
-
354 75
06
TAX COLLECTOR'S REPORT
-
1940
11 58
11 58
1941
11 58
11 58
-
2,548 75 2,194 00
1943
1939
12 45
-
2 01
Total Outstanding Taxes December 31, 1941
$17,071 07
66 December 31, 1942 12,334 00
Decrease
$4,737 07
Total Outstanding Taxes December 31, 1942
$12,334 00
December 31, 1943 11,085 42
Decrease
$1,248 58
Decrease December 31, 1941 to December 31, 1942 $4,737 07
Decrease December 31, 1942 to December 31, 1943 1,248 58
Total Decrease December 1941 to December 1943 $5,985 65
Respectfully submitted,
HAROLD E. TYLER, Tax Collector.
TAX COLLECTOR'S REPORT
69
70
ASSESSORS' REPORT
ASSESSORS' REPORT
The following is a recapitulation of the money appropriated by the Town of Middleton and the estimated receipts deducted therefrom in the determination of the 1943 Tax Rate:
APPROPRIATIONS:
Town appropriation
$101,630 27
Overlay deficit 1935
183 69
66 1936
164 09
1937
154 07
66
1938
215 46
1939
214 48
State tax-1943 1,700 00
State parks and reservations
64 67
Hospital or home care for Civil War Veterans
480 00
County tax
3,001 83
Tuberculosis Hospital assessment
1,310 94
1943 Overlay
2,670 06
Total appropriations
$111,789 56
ESTIMATED RECEIPTS AND AVAILABLE FUNDS:
Income tax
$6,615 93
Corporation taxes
5,890 66
Reimbursement on account of State owned land
666 00
Motor vehicle and trailer excise
2,000 00
Licenses
1,500 00
General government
425 00
Protection of persons and property
300 00
Health and sanitation
500 00
Charities (other than federal grants for aid to dependent children)
3,000 00
Old age assistance (other than federal grants)
11,000 00
Old age tax (meals) (Acts of 1941, Chap. 729) 460 59
Schools 5,000 00
Cemeteries (other than trust funds and sale of lots 250 00
Interest on taxes and assessments 500 00
Unclassified 100 00
Transfer voted by Town
7,157 93
Total estimated receipts and available funds
$45,366 11
Gross amount to be raised
$111,789 56
Total estimated receipts and available funds
45,366 11
66,423 45
71
ASSESSORS' REPORT
Net amount raised by taxation on personal property
2,548 74
" real estate 62,640 32
Number of polls assessed, 617 at $2.00 each
1,234 00
Gain on account of fractional divisions of tax rate
39
Total taxes levied
$66,423 45
TOTAL VALUATION:
Personal property
$79,648 00
Real estate
1,957,510 00
1943 Tax rate
32 00
Your Board of Assessors has been quite active during the year making corrections in previous records, clarifying certain property descriptions and placing on the active list certain properties that have not been assessed for many years because of the existence of im- proper assessments and questionable descriptions.
The continuation of this work will result in a greater equality of the tax burden and a fairer establishment of real estate assessment values.
The kind and type of work your Board has been doing may best be described and is contained in a letter addressed to this Board from the Commissioner of Corporations and Taxation. The Commissioner's letter is as follows:
To
Board of Assessors
Middleton, Mass.
A careful analysis is being made of the 1943 certified books under the law required to be sent to me and, in conjunction with this, an examination is being made of the work that assessors are doing throughout the Commonwealth.
This examination which covers all the 351 cities and towns dis- closes the good spots and the bad spots. The progress in Middleton is so pronounced that I am not going to resist the urge to write and congratulate the Town of Middleton upon having a board of assess- ors which has so intelligently exercised the duties of its office which the examination we are making of the 1943 work clearly shows. This work, which I am going to use as a model for what other com- munities might well use for their work, has brought about tremend- ous financial gain to the Town of Middleton, in addition to resulting in a greater equality of tax burden and a fairer establishment of values with full and complete descriptions of property that are sub- ject to local assessment laws.
72
ASSESSORS' REPORT
It is perfectly obvious that Middleton should give more complete financial support to the assessors of Middleton because it is not, in the case of Middleton, a question of paying more in order to get more but rather to compensate for what has actually been brought about for the financial benefit of the Town of Middleton. It would be tremendously fortunate if the Town of Middleton could understand, as I do, the enormous benefit that has come to them through the splendid work the assessors have done, but I am assuming that, even though they may not have the opportunity of close and careful ex- amination, particularily in comparison with other communities, they do understand the work is being done with very high efficiency and that a continuation of that good work will be assured by financial encouragement to the Board of Assessors. Middleton is getting much of very definite value, so much in fact, that I marvel at the ac- complishments of the assessors.
It is obvious to me that it is nothing but good business to see that this sort of good work continues and 'the town will be repaid many times over for giving without stint to the assessors so that this work can continue to move forward.
Very truly yours, HENRY F. LONG,
Commissioner of Corporation and Taxation.
Respectfully submitted,
ARCHIBALD L. JONES, PAUL B. WAKE FRED L. CURRIER,
Board of Assessors.
79
STATE AUDIT REPORT
THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF CORPORATIONS AND TAXATION DIVISION OF ACCOUNTS STATE HOUSE, BOSTON
September 8, 1943
To the Board of Selectmen Mr. Harold M. Bishop, Chairman Middleton, Massachusetts
Gentlemen:
I submit herewith my report of an audit of the books and accounts of the town of Middleton for the period from April 14, 1940 to June 15, 1943, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. Herman B. Dine, Assistant Director of Accounts.
Very truly yours,
Theodore N. Waddell Director of Accounts
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 April 14, 1940, the date of the previous audit, to June 15, 1943, and submit the following report thereon:
The financial transactions, as recorded on the books of the several departments receiving or disbursing town funds or commit- ting bills for collection, were examined and reconciled with the books and records of the town accountant.
The books and accounts of the town accountant were examined and checked in detail. The recorded receipts were checked with the treasurer's books and departmental records, while the recorded pay- ments were compared with the treasury warrants and the treas- urer's books.
74
STATE AUDIT REPORT
The appropriations and transfers, as recorded in the ledger, were checked with the town clerk's records of town meetings and with the finance committee's records of transfers authorized from the reserve fund.
The ledger accounts were analyzed, a trial balance was drawn off proving the accounts to be in balance, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town as of June 15, 1943.
Attention is called to the fact that expenditures for highway projects carried on by the town in conjunction with the State and county may not exceed the aggregate amount of the appropriations voted by the town, together with the amounts actually received on account of allotments. Whenever the reimbursements from the State and county are not received in time to provide funds for payment of pay-rolls and materials, temporary loans under the provisions of Section 6A, Chapter 44, General Laws, may be issued by the treasurer without a vote of the town.
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