USA > Massachusetts > Plymouth County > Plymouth > Town annual report of Plymouth, MA 1926-1927 > Part 6
Note: The text from this book was generated using artificial intelligence so there may be some errors. The full pages can be found on Archive.org (link on the Part 1 page).
Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 6 | Part 7 | Part 8 | Part 9 | Part 10 | Part 11 | Part 12 | Part 13 | Part 14 | Part 15 | Part 16 | Part 17 | Part 18 | Part 19 | Part 20 | Part 21 | Part 22 | Part 23 | Part 24 | Part 25 | Part 26 | Part 27 | Part 28 | Part 29 | Part 30 | Part 31 | Part 32 | Part 33 | Part 34 | Part 35 | Part 36 | Part 37
John Churchill and Martha J. Bagnell
Donald MacDougal and Sarah Walker Joseph Brewster and Ellen M. Sampson
5 7 Broncho Pneumonia
Manuel Ricardo and Mary Santos
Dennis Sullivan and
Amaden Fernandes and Elizaria Qimes
17 Anna Lawrence
60
Frank Howland and Caroline Cobb
17 George R. Howland
William Mckenzie and Annie Munn
Rocco Tarantino and Emilia Albonetti James Welch and Mary Nolan
12 Alfred Matinzi 12 Moses L. Roane
Eli L. Koslofsky and Lea
Horace Boynton and Susan Creamer
Edward K. Morse and Hannah I. Parker Truman A. Hardy and Louise R. Wheeler
Nathaniel H. Morton and Sarah E. F. Rowe
3 23 Cerebral Hemorrhage
May
12 Marthia Brewster (died in San Diego, Cal.)
17
Deborah C. Atwood
19
Edwin F. Fotts
22 Edwin F. King
22 Ebenezer N. Morton
23 Elliot W. Baker
75 9 8 Hypostatic Pneumonia
78 11 14 Malignant Liver
Lucius Pratt and Eveline Cushman
Thomas Potts and Elizabeth
Lewis King and Lucy Bates
Ellis Morton and Polly Nickerson
Elliot F. Baker and Stella Biblis
70
8 18
72
4 Acute Dilation of Heart 1
69
- Suffocation from fire and snyke
Benjamin M. Watson and Mary Russell William T. Davis and Abby B. Hedge Timothy Hartnett and Anora
Aug.
1 Eliza J. Nickerson
3 Remo Lodi
6 Thomas C. Ellis
77 11 7 Angina Pectoris
67 11 22 Myocarditis
7 Laura C. Glover
73 2 7 Organic Valvular Heart Disease
58
8 7 Uraemic Poisoning
4 47 - Epilepsy
-
5 Hemophilia
17 Julia A. Churchill
18 Mary B. Burditt
20
24 Mary E. Lafferty
6 10 Angina Pectoris
24 Fanny Clark
69 4 5 Acute Cholecystitis
24 Benjamin P. Richardson
65 - 11 Endocarditis
34
8 16 Septic Endocarditis
29 Ernest A. Pierce
43 4 26 Chronic Alcoholism
1 10 15 Chronic Intestinal Indigestion
77
5 12 Cerebral Hemorrhage
Isaac Brewster and Sarah J. Bartlett Bernard MacMann and Susie F. Sampson
- and -
10 Carrie A. Ripley
73
4 29 Chronic Valvular Disease of Heart
13 Luigi Po
61 2 21 Endocarditis
75 5 17 Probably Diabetic Coma
2 10 24 Pernicious Anaemia
John M. Grover and Eliza W. Bailey Gaetano Lodi and Alediarga Malvetti Thomas Ellis and Joan B. Ellis James Bodell and Sarah Craig David L. Harlow and Lucy Cook
Hugh Deakin and Caroline Connors William Rogers and - Glenn Hubbard and Evelyn N. Hardy
and
-81-
Melzar Stetson and Lucy Chapman
and
James Gillespie and Mary Thonnoson Jolın Burns and Arabella Hunt Benjamin H. Richardson and Charlotte Godfroi Myron Costa and Mary Santos Charles A. Pierce and Laura Westgate Donald Collingwood and Hermione Johnsou
Sept.
2 Isaac S. Brewster
4 Myrna A. Bennett
6
13 Josephine F. Bent 19 Stanley Thons Rudolph
Isaac N. Stoddard and Martha L. Thomas
72 9 26 Cancer of Rectum
87 8 10 Intestinal Obstruction
77 - Angina Pectoris
1 10 Inanition Following Premature Birtlı Chronic Myocarditis
23 Ellen Watson
25 Abby W. Jackson
30 Daniel Hartnett
73 11 17 1 27 4 Chronic Valvular Disease of Heart Electrocution by Lightning
6 John Bodell
8 John Deakin
9 Susan Dansereau
15 Dorothy Hubbard
81 1 13 Endocarditis witlı Aortic Regurgitation
83 11 20 Arterial Sclerosis Stillborn
28 Manuel Costa
30 Faith Collingwood (died in King- ton)
26 8 5 Epilepsy. Convulsions Stillborn
Albert W. Copeland and Mary A. Leach Paul Po and Marie Bregoli Winslow B. Sherman and Sarah Bent Fred G. Rudolph and Madeline D. Thom
DEATHS -- Continued
Date
Name
Sept. 20 John Santos, Jr.
30 Sarah Smith
70 8 29 Cancer of Uterus
Oct.
1 Julia A. Morse (died in Hanover, N. H.)
71
1 27 Chronic Interstitial Nephritis
8
Pelham Frank Sampson
57
9 24
Intestinal Obstruction
12 Mary E. Butters
2 10 24
Odema of Lungs
18
Charles F. McCarthy
25
- Fracture of Ribs Hemorrhage
18 William P. Calway
72
9
5
Shock. Cerebral Hemorrhage
21 John R. Spear
75
2
2 Cerebral Hemorrhage and Paralysis
-
2 Congenital Heart
22 Daniel W. Nash
75
3 29 Chronic Myocarditis
23 Joseph L. Wixon
73
4
4
Endocarditis
27 George E. White
67
81
7 20
3 Blood Poisoning Intestinal Nephritis Chronic Alcoholism
28 Dan Donovan
60
74
8 13
Cancer of Prostate
30
Elsie V. Burgess (died in Taunton)
22 7 26
Lobar Pneumonia
31 Manuel Lewis
9
4 6
Fracture of Skull
Nov.
6 Joyce Marguerite Perry
2 10 Broncho Pneumonia
6 Nicholas Basler
71 - 16 Aortic Regurgitation of Heart
4 18 Broncho Pneumonia
Stillborn
53 6 15 Cerebral Embolism Stillborn -
77 8 17 Cancer of Breast
61 8 10 Valvular Heart Disease
22 85 - Malignant Disease of Liver
52 - 9 Brain Tumor
85 10 16 Old Age
36 - 24 Broken Back. Hemorrhage
- 3 15 Meningitis
Name of Parents
John Santos and Mary Nunes John Heaton and Sarah
David Seavey and Betsey Morgan
John D. Manter and Jeanette Burgess Pelham Sampson and Emily S. Douglas James H. Butters and Cleora Stringer Felix McCarthy and Mary A. Callahan Samuel Calway and Louisa Remington Roscoe Spear and Mary
Frank Rosa and Lydia Scagliarini Daniel Nash and Nancy Vaughan Dean L. Wixon and Eliza A. Clark George S. White and Frances A. Weston Cornelius Karle and Antonia Fetters
- and®
Sansuel Nickerson and
Horace E. Burgess and Helen Carlson
Manuel Lewis and Mary Sousa
Anthony Perry and Gertrude Perirer Baltteaser Basler and Katherine Schwartz Aldo Alberghini and Ida A. Tassinari
and
12 12 Alice M. Barrows
18
18 Julia Swan
19 Seth Booth
19 Pelham Sampson
20 Albertha T. Bailey (died in Boston)
21 Benjamin F. Dunham
23
Joseph T. Dube
25 Dorothy Malaguti (died in Boston)
Age Y. M. D.
Cause of Death
10 Jaundice
90 8 3 Arterial Sclerosis
7 Jeanette B. Churchill
22
Rosa
27 Thomas Karle
30 Samuel A. Nickerson
10 John A. Alberghini (died in King- ston)
Francis Litchfield and Ann M. Bailey - and James White and Julia Pennington and
Ellis Sampson and Sarah Blue Albert Hedge and Georgianna Barnes Barnabas Dunham and Betsey King Joseph Dube and Lida Carron Veristo Malaguti and Augusta Borsari
-82-
26 Odena Vancini
26
28 William H. Finney
28 John Lynton Broadbent
28 Gertrude M. Valler
29 Sarah L. Swift
29 Antone Thomas
29 Marcus M. Hutchinson
42
9 1 Carcinoma of Liver
37 1 4 Myocarditis
Dec.
1 Russell E. Whiting
3 Andrew E. Faulding
74
Chronic Myocarditis
7 Emily S. Nash
79
4 7 Hypertension
68
7 17 Mitral Heart Lesion Stillborn
13 Alexander Jackson
73 5 3 Cerebral Hemorrhage
15 Mary E. Krueger
60
8
5 General Septicaemia
15 Jacob Steinberg
59
- 11 Cardiac Failure
16 Robert McCosh
65
2 25 Cerebral Hemorrhage
John McCosh and Margaret Miller
17 Mariacarmina Manne
67 11 4 Valvular Heart Disease
Gaetano Ingenito and Rosa Pappacena
Peter LaCroix and Delia Bourissault
24 Margaret G. Pervier 26 Mary E. Holnses
81 11 10 Digestive Failure
Peter Holmes and Elmira Cobb
26 Betsey King (died in Brookline) 81 7 28
Arterio-Sclerosis
Joseph M. Duperre and Rosanna Santerre - and - William L. Finney and Ruth H. Churchill Edgar N. Broadbent and Marv F. Cassidy George Wood and Susan Nickerson
Henry F. Swift and Lucy W. Howland Fred Thomas and Mary Diaz
Marcus M. Hutchinson and Emeline A. Hobrook William A. Coleman and Catherine E. O'Brien
Ellis Whiting and Fannie G. Whitmore Henry Paulding and Emeline Baston Darius Gammons and Emily Wright John M. Grover and Eliza W. Bailey and
-83-
Rueben Leach and Mary Finney
20
6 27 Eclampsia Stillborn
84 10 24
Endocarditis
4 4 18 Grippe and Bronchitis 20 10 9 Uremic Convulsions
21 1 19 Accidental Drowning
20 4 23 Accidental Drowning
29 William A. Coleman (died in Milton)
59 9 6 Heart Block
- -
11 Sarah S. Holmes
11
Alexander Jackson and Cordelia Reeves Henry Reckenbiel and Elizabeth Leonard Maurice P. Steinberg and
57 2 10 Diabetes Mellitus
-84-
SUMMARY
MARRIAGES, 1926
Number Registered in 1926,
146
Both Parties Born in -
United States,
85
Portugal,
6
Italy,
4
St. Michaels,
2
Greece
2
Russia,
1
Azores,
1
Scotland,
1
Nova Scotia,
1
Mixed, One American,
41
Mixed, Neither American,
2
146
BIRTHS, 1926.
Number registered, 268, of which 52 were non-resi- dents.
Males, 129
Females, 139
Both Parents born in
United States,
155
Italy,
12
Portugal,
11
St. Michaels,
10
Azores,
9
Cape Verde Islands,
3
Greece,
3
Canada,
2
England,
2
Nova Scotia,
2
-85-
Russia,
2
Brazil,
1
Germany,
1
Mixed, One American,
48
Mixed, Neither American,
7
268
DEATHS, 1926
Number of deaths registered 214, of which 44 were non-residents and 32 died out of town, burial taking place in Plymouth.
Born in-
United States,
166
Italy,
88
England,
5
Canada,
5
Azores,
3
Scotland,
3
Ireland,
3
Russia,
3
Nova Scotia,
2
France,
2
St. Michaels,
2
Holland,
1
Cape Verde Islands,
1
Arabia,
1
Norway,
1
Portugal,
1
Cape Breton,
e
1
Prince Edward Island,
1
Germany,
1
Sweden,
1
New Brunswick,
1
Unknown,
2
214
-86-
There have been issued from the Town Clerk's office for the year 1926, licenses as follows :
1,023
Resident Citizen's Sporting Licenses.
9 Non-Resident Citizen's Sporting Licenses (Prop- erty Owners.)
5 Non-Resident Citizen's Sporting Licenses.
1,037
81 Resident Citizen's Lobster Licenses.
3 Non-Resident Citizen's Lobster Licenses.
3 Alien Lobster Licenses.
87
12 Resident Citizen's Trapping Licenses.
13 Minor Trapping Licenses.
25
16 Duplicate Licenses.
134 Female Dog Licenses.
750 Male Dog Licenses.
884
There has also been paid from this office bounty on one seal.
GEORGE B. HOWLAND, Town Clerk.
-87-
REPORT OF AN AUDIT OF THE ACCOUNTS OF THE TOWN OF PLYMOUTH
THE COMMONWEALTH OF MASSACHUSETTS DEPARTMENT OF CORPORATIONS AND TAXATION
DIVISION OF ACCOUNTS
State House, Boston, December 8, 1926
To the Board of Selectmen,
Mr. William T. Eldridge, Chairman,
Plymouth, Massachusetts.
Gentlemen :
I submit herewith my report of an audit of the ac- counts of the Town of Plymouth for the period from January 1, 1925, to September 29, 1926, made in accord- ance 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 Examiner of this Di- vision.
Very truly yours, THEODORE N. WADDELL,
Director of Accounts.
-88-
Mr. Theodore N. Waddell, Director of Accounts,
Department of Corporations and Taxation, State House, Boston.
Sir:
As directed by you, I have made an audit of the books and accounts of the Town of Plymouth for the period from January 1, 1925 to September 29, 1926, the follow- ing report thereon being submitted :-
The financial transactions of the Town, as recorded on the books of the several departments receiving or dis- bursing money for the Town or committing bills for col- lection, were examined and checked for the period covered by the audit.
The treasurer's cash book was added, analyzed, and checked with the records in the several departments col- lecting money for the town and with other sources from which money was paid into the town treasury. The dis- bursements were compared with the warrants authoriz- ing them.
The cash on hand September 29, 1926, was verified and the bank balances were reconciled with statements from the several banks.
The accounts of the collector of taxes were examined and checked in detail. The commitment books were foot- ed and reconciled, the recorded collections were checked with the payments to the treasurer as shown by the treas- urer's books, and the abatements were checked to the records of the assessors, being found to be correct.
The outstanding tax accounts were listed and proved, being further verified by mailing notices to a number of persons whose names appeared on the books as owing money to the Town. From the replies received, I am sat- isfied that the accounts, as listed, are correct.
The cash in the hands of the collector was verified by an actual count.
-89-
The appropriation accounts kept by the town account- ant were checked with the town clerk's records of appro- priations and transfers as voted by the Town, as the recorded charges against them were checked with the records of payments by the town treasurer. The trans- fers from the reserve account were checked with the records of the finance committee, and the vouchers on file were examined.
In checking the appropriations, it was found that pay- ments had been made on account of soldiers' benefits with- out appropriations therefor, these overdrafts being taken care of by an appropriation at the Town meeting of the succeeding year. This procedure is in violation of Section 31, Chapter 44, General Laws, and an appropriation for soldiers' benefits should be made at the annual Town meeting each year.
It was found that the appropriation made for the public library has been paid over to the library treasurer in total. Bills chargeable to this appropriation should be submitted to the town accountant and paid by the town treasurer in accordance with Section 56, Chapter 41, General Laws, which reads as follows :
The selectmen and all boards, committees, heads of departments and officers authorized to expend money shall approve and transmit to the town accountant as often as once each month all bills, drafts and orders chargeable to the respec- tive appropriations of which they have the ex- penditure. The town accountant shall examine all such bills, drafts or orders, and, if found correct and approved as herein provided, shall draw a warrant upon the treasurer for the pay- ment of the same, and the treasurer shall pay no money from the treasury except upon such war- rant approved by the Selectmen.
It was also found that the health department, by a
-90-
vote of the Town, approves bills to be paid to the Jordan Hospital for the "Maintenance of Contagious Ward." The Town, however, is obliged to pay, in addition, for the care of patients sent to this department and received no direct benefits from the appropriations. It appears, therefore, that the Town is making a gift to the hospital, which is contrary to Article 3, Section 2 of the Consti- tution of Massachusetts.
It was found that it has been the practice to present bills and pay-rolls to the accountant on the day that the selectmen meet to approve them; also that payments are made on the following day. In order that the accountant may have sufficient time to examine bills and pay-rolls before placing them on the warrant, it is recommended that all such bills and pay-rolls be presented to him sev- eral days prior to the selectmen's meeting.
The computation of the tax rate, as recorded by the assessors, was examined, it being found that the amount of $7,944 for poll taxes was omitted in the calculations, and therefore $7,944 was raised in excess of the amount necessary.
The accounts of the water collector were examined and checked. It was necessary to list all accounts in detail in order to establish a correct list of amounts outstanding and to adjust the accountant's ledger to agree with the outstanding list. It is recommended that a determined effort be made to collect the overdue outstanding water accounts receivable; but if they are found to be uncol- lectible, abatements should be granted by the water com- missioners, so that these accounts will not appear on the books as assets of the Town.
The accounts receivable of the several departments were examined and checked, the payments to the treas- urer were verified, and the outstanding accounts were listed. As will be seen from the balance sheet appended herewith, the outstanding accounts of the health and cem- etery departments are of a considerable amount, and it is
-91-
suggested, therefore, that an effort be made to secure a settlement of these accounts.
In the future all departments committing bills for col- lection should notify the town accountant of the amount committed, so that a proper record may be had, at all times, of accounts due the town.
The town clerk's records of licenses issued for dogs and for hunting and fishing were examined, and the pay- ments to the State and to the county treasurer were veri- fied.
The records of licenses and permits issued by the se- lectmen and by the board of health were examined, and the receipts were compared with the payments to the town treasurer, as shown by the treasurer's cash book.
The accounts of the sealer of weights and measures and of the inspector of milk and oleo, together with the record of receipts of the town-house and Memorial Hall, the dental clinic, the school department, the park department and the almshouse, were examined ; and the receipts were compared with the payments to the treasurer. It was found that in several departments payments for various expenses were made from the receipts and no records were kept. All receipts should be paid into the town treasury in accordance with Section 53, Chapter 44, Gen- eral Laws, which reads as follows :
All moneys received by any town officer or de- partment, except as otherwise provided by special acts and except fees provided for by statute, shall be paid by such officer or depart- ment upon their receipt into the town treasury. Any sums so paid into the town treasury shall not later be used by such officer or department without a specific appropriation thereof, except that sums allotted to towns for highway pur- poses by the commonwealth or a county, which shall be used only for the purposes specified by
-92-
the officials making the allotment or to meet temporary loans issued in anticipation of such allotment as provided in section six or six A, shall be available therefor without any appro- priation.
All payments should be made by the town treasurer in accordance with Section 56, Chapter 44, General Laws, as quoted previously, and in accordance with Section 35, Chapter 41, General Laws, which reads, in part, as follows :
The town treasurer . shall receive and take charge of all money belonging to the town, and pay over and account for the same accord- ing to the order of the town or of its author- ized officers. No other person shall pay any bill of any department .
The surety bonds given by the treasurer and the tax collector for the faithful performance of their duties woro examined and found to be in proper form. The town clerk's bond was in the form of a continuation certificate, and I would therefore recommend that a new bond be is- sued annually.
The savings bank books and securities in the custody of the selectmen, the town treasurer, the State treasurer, and the Plymouth Five Cents Savings Bank, represent- ing the investment of the trust funds, were personally examined and found to be correct.
In checking the cemetery perpetual care funds it was found that it has been the custom for the cemetery trus- tees to expend the appropriation made by the Town and if the appropriation became exhausted to draw from the sev- eral funds a sufficient amount to provide for the balance necessary. Although work has been done on these funded lots and paid out of the Town appropriation, the trustees have neglected to draw annually the amount charged against these lots to reimburse the treasury, thus allow- ing these funds to accumulate. In 1925 the cemetery
-93-
trustees withdrew $1,525.43 from nine individual funds, which sum represented an accumulation of income of sev- eral years. Income should be withdrawn as needed to defray expenditures on the various perpetual care lots, allowing the balance of income to accumulate as a re- serve for unforeseen expenses in connection with the in- dividual lots.
Appended to this report is a balance sheet showing the financial condition of the Town as of September 29, 1926.
For the co-operation received and the courtesies ex- tended by the several Town officials while engaged in the audit, I wish, on behalf of my assistants and myself, to express appreciation.
Respectfully submitted,
EDW. H. FENTON, Chief Examiner.
BALANCE SHEET-SEPTEMBER 29, 1926 REVENUE ACCOUNTS
ASSETS
Liabilities
Revenue Cash : In banks and office,
$29,319.93
Temporary Loans : In anticipation of revenue, $355,000.00 Commonwealth of Massachusetts : State Tax, $52,080.00
Accounts Receivable : Taxes :
Levy of 1925,
$6,600.69
Levy of 1926, polls,
384.00
Levy of. 1926, property,
562,034.40
County Tax,
569,019.09
Unexpended appropriation balances,
187,443.82
Special Assessments :
77.88
Moth 1925,
$16.80
Moth 1926,
641.35
Surplus, $8,365.00
658.15
Appropriations for outlays, 14,155.92
Tax Titles,
13.39
22,520.92
Water Rates, etc .:
Overlays reserved for abatements: Levy of 1925, $5,903.86
Rates 1924 and prior, $444.97
Levy of 1926, 4,775.63
10,679.49
Rates, 1925,
1,798.56
5,008.65
Labor and materials 1925,
17.00
Rates, 1926,
3,678.62
Labor and materials 1926, 53.00
Tax Title, 13.39 6,015.15
6,015.15
Water, Departmental, Surplus Revenue,
13,986.94 61,531.63
-94-
Labor and materials 1924 and prior, 23.00
Reserve Fund-Overlay surplus, Revenue reserved until collected : Special Assessment, 658.15
Commonwealth of Massachusetts: State Aid, $1,444.00
Highway Tax, 7,999.00
60,079.00 65,868.48
Income from Trust Funds, Revenue 1926:
Military Aid,
80.00
1,524.00
Departmental :
Fire, hydrant repairs,
$90.20
Health,
5,827.39
Sewer, connections and repairs,
321.59
Highways, sidewalks and driveways,
192.65
Poor,
554.85
School,
170.00
Park,
48.00
Cemetery,
5,258.26
12,462.94
Estimated Receipts :
General Accounts,
$144,448.27
Water Rates, etc.,
20,077.22
164,525.49
Overdrawn Accounts :
Forest Warden,
$1,478.63
Inland Fisheries,
143.97
State Aid,
1,018.00
Military Aid,
125.00
Soldiers' Relief,
2,572.15
Miscellaneous Account,
7.61
5,345.36
$788,883.50
-95-
$788,883.50
Non-Revenue Cash : In banks and office, Outlays from Revenue,
Net Funded or Fixed Debt,
NON-REVENUE ACCOUNTS
Unexpended Appropriation balances, $64,008.22
$49,852.30
14,155.92
$64,008.22
$64,008.22
DEBT ACCOUNTS
$549,266.62
Memorial Town Hall Loan, $275,500.00
Town Hall Lot Loan, 13,000.00
Plymouth County Hospital Loan, 25,000.00
Sewer Loan, 4,000.00
Street Widening Loan,
2,100.00
New School House Loan,
77,000.00
$396,600.00
Public Landing Loan,
$96,000.00
Water Loans,
56,666.62
152,666.62
$549,266.62
-96-
$549,266.62
TRUST AND INVESTMENT ACCOUNTS
Trust and Investment Funds : Cash and Securities, $85,339.57
Francis LeBaron Poor Fund, $1,418.33
Charles Holmes Poor Fund, 522.75
Julia P. Robinson Poor Fund, 313.64
Murdock Poor and School Fund, 770.69
Nathaniel Morton Park Fund, 2,111.51
Marcia E. Jackson Gates Libra- ry Fund, 2,101.24
Warren Burial Hill Cemetery Fund, 1,542.80
Cemetery Perpetual Care Funds, 71,250.38
Phoebe Clifford Perpetual Care Fund (State Treasurer), 200.00
St. Joseph's Cemetery Perpetual Care Fund, 108.23
Investment Fund,
$80,339.57 5,000.00
$85,339.57
$85,339.57
-97-
FIFTEENTH
ANNUAL REPORT
OF THE
TOWN ACCOUNTANT
OF THE
Town of Plymouth
For the Year Ending December 31
1926
-100-
FIFTEENTH ANNUAL REPORT OF THE TOWN ACCOUNTANT
For the year ending December 31, 1926
Plymouth, Mass., February 24, 1927.
To the Board of Selectmen,
Town of Plymouth.
Gentlemen :
I submit herewith a report of the financial transactions of the Town for the year ending December 31, 1926.
This is arranged in the same general order as in past years.
Schedule A. shows the receipts and payments for the year from Jan. 1, to Dec. 31, classified in accordance with the specifications of the Division of Accounts.
Schedule B. is the detailed account of the several appropriations, showing the amounts appropriated at, Town Meetings, additions to same, payments, and dis- position of any balance.
Schedule C. is a statement of the Estimated Receipts.
The charges are the amounts which were used by the Assessors in fixing the 1926 tax rate.
The credits show the amounts actually received from the respective sources.
Schedule D. The Revenue Account for the year 1926.
Schedule E. Complete list of the unexpended appro- priation balances transferred to Excess and Deficiency.
Schedule F. Balance Sheet, January 1, 1927, of all ledger accounts.
Schedule G. Summary of the Outstanding Indebted- ness (Bonds) showing debt at the beginning of the year, amounts of new loans made during the year, amounts
-101-
paid, and principal and interest requirements for 1927.
Schedule H. Detailed statement of outstanding in- debtedness, giving the particulars of each bond issue.
Schedule I. List of all Trust Funds not including the January, 1927, dividends.
An audit of the books and accounts of the Town was made during October and November by Examiners from the Division of Accounts of the Commonwealth. Report of this audit appears in this annual town report.
This being the first time that an audit has been made since 1912, when the State system of accounting was adopted by the Town, there naturally are some changes in this system which are now brought to our attention and must be adopted.
The most radical change, and the only one that it is necessary to explain, is the institution of Departmental Revenue Accounts in the Accountant's ledger, with the several departments which under ordinary conditions have outstanding bills receivable. The Health, Highway, Poor, School, and Cemetery Departments will come with- in this regulation. Bills and accounts of these depart- ments have heretofore only entered into the accounting as cash receipts. They are now to be reported to the Ac- countant and carried as Assets not available until col- lected. The outstanding accounts of the Water Depart- ment are also classed in the same way and not as we have always shown them as Assets constituting a part of the Reserve (Excess and Deficiency) .
As an indication of the great increase in the financial affairs of the Town, during the fifteen years since the Accounting Department was instituted, I show below the totals of the lists of appropriations on the annual town meeting warrants for 1912; this year (1927) ; and the year 1919 which is the nearest intermediate year.
Need help finding more records? Try our genealogical records directory which has more than 1 million sources to help you more easily locate the available records.