USA > Massachusetts > Plymouth County > Plymouth > Town annual report of Plymouth, MA 1930-1931 > Part 14
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10,000.00
5,000.00
Sewer,
1,000.00
1,000.00
School,
44,000.00
11,000.00
33,000.00
11,000.00
1,168.75
Public Landing,
60,000.00
12,000.00
48,000.00
12,000.00
1,785.00
Water,
24,666.64
10,666.66
13,999.98
10,666.66
492.50
$367,166.64
$55,166.66
$311,999.98
$54,166.66
$12,080.00
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-273-
SCHEDULE H
Itemized Statement of the Funded Indebtedness January 1, 1931 Town Hall Lot Loan Four and one-half per cent bonds, dated Mar. 1,
1919, payable $1,000 annually, $9,000.00 Memorial Town Hall Loan
Four per cent bonds, dated Nov. 1, 1924, payable $14,500 annually, 203,000.00
Plymouth County Hospital Loan
Five and one-fourth per cent bonds, dated April 1, 1921, payable $5,000 annually, 5,000.00
School Loan
Four and one-fourth per cent bonds, dated Feb. 1, 1924, payable $11,000 annually, 33,000.00
Public Landing Loan
Four and one-fourth per cent bonds, dated May 1, 1924, payable $12,000 annually, 48,000.00
Water Loans
Three and three-fourths per cent notes dated July 1, 1903, payable $666.66 annually, $1,999.98
Four per cent bonds, dated July 1, 1907, payable $1,000 annually, 2,000.00
Four per cent bonds, dated Feb. 15, 1908, payable $1,000 annually, 2,000.00
Four per cent notes, dated Aug. 1, 1926, payable $8,000 annually, 8,000.00
Total Water Loans, 13,999.98
Total Funded Debt,
$311,999.98
Town Eighteen
-274-
SCHEDULE I
TRUST FUNDS CEMETERY PERPETUAL CARE FUNDS
Deposited in Plymouth Five Cents Savings Bank :
Russell Tomlinson,
$210.78
Betsey C. Bagnell, 418.57
Rebecca D. Ryder,
1,012.59
Lydia W. Chandler,
344.02
Curtis Howard,
541.28
Sarah F. Bagnell,
236.72
A. A. Whiting,
754.35
James Reed,
421.06
William H. Nelson (book),
722.86
Charles Holmes,
278.52
Louisa S. Jackson,
228.98
Judith S. Jackson,
597.87
John Donley,
104.81
David Drew,
117.57
Mary J. Brown,
55.19
Mary V. Lewis,
369.50
Priscilla L. Hedge,
230.31
Frederick Webber,
108.79
Nancie C. Wood,
1,042.84
Fannie Goodwin Bates (book),
1,027.03
Joshua Atwood,
122.16
Ichabod Shaw,
670.28
Edwin Morey,
847.07
Waldron and Dunham,
274.40
Timothy T. Eaton,
156.67
Heman Cobb,
258.22
Thomas Sampson,
256.18
Ephraim B. Holmes,
826.13
Lydia E. Jackson,
249.34
Jacob Jackson, 133.53
Charlotte R. Bearse,
226.60
Washburn portion, lot No. 42,
191.92
Helena B. Rich,
108.09
Winslow B. Rickard,
107.07
-275-
John Eddy,
108.87
Helen Covington,
214.53
Freeman E. Wells,
174.55
Eliza Burt,
165.10
David L. Harlow,
109.49
Benjamin Swift,
112.88
Ellis Benson,
107.94
James Deacon,
152.17
Ellis and Freeman,
104.23
Ansel F. Fish,
115.38
Taylor and Foss,
107.91
Mary A. Minter,
173.53
William R. Drew,
750.59
Adelaide Reed (book),
107.64
Elizabeth M. Ward,
292.16
Edward W. Bradford,
176.92
Harvey lot,
111.03
Ephraim Churchill,
26.93
Franklin B. Holmes,
131.03
Linus B. Thomas,
52.88
Ephraim S. Morton,
110.56
Merriam lot,
270.79
B. O. Strong,
141.67
John C. Cave,
110.50
Winslow B. Standish,
115.33
Calvin S. Damon,
312.42
Finney and Churchill,
110.12
Edward B. Hayden,
179.95
H. N. P. Hubbard,
112.65
Anderson lots,
167.20
Sylvanus Churchill,
56.08
Nancy L. Pratt,
107.45
Burgess P. Terry,
155.11
William and P. H. Williams,
118.57
Increase Robinson,
499.49
August H. Lucas,
154.96
Edward Morton,
112.73
Benjamin Pierce,
52.38
Alfred P. Arnold,
111.35
Nathaniel H. Morton,
109.88
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Charles H. Holmes,
106.58
Daniel Hinchcliffe,
109.05
Samuel Nelson,
115.70
Nathaniel Russell,
206.21
Sumner Leonard,
108.73
Frederick Dittmar,
122.49
Emeline Landy,
110.11
John F. Hoyt,
139.27
Pope Lot,
164.72
Nehemiah Savery,
109.69
Thomas A. Holsgrove,
193.00
John C. Ross,
235.28
Archibald McLean,
52.07
George L. Lyon,
182.02
Phineas Pierce lot and Paty tomb,
292.98
Charles E. Barnes,
115.81
Burgess lot, South Pond,
304.56
Ezra Harlow,
160.99
Mercy J. Howland,
130.96
Isaac M. Jackson,
1,203.80
Mary McDonald,
115.56
Mary J. Corey,
117.41
Ellis-Ryder,
118.52
Brewster-Bartlett,
407.36
Barnabas Hedge,
153.73
George M. Collins,
145.08
Alexander McLean,
121.81
Charles E. Dow,
114.81
Shaw and Thomas,
213.74
Atwood and Pratt,
211.74
Prentiss lot,
211.31
Rufus H. Pope,
81.88
Alanson Thomas,
175.31
Albert Whiting,
131.72
Gamaliel Thomas,
108.66
Albert Bramhall,
115.29
Nancy B. Stevens,
109.71
Johnson-Hart,
115.89
Adeline D. Bartlett,
55.29
Coomer Weston,
240.78
-277-
Edward N. H. Vaughn,
305.07
Thomas W. Finney,
110.80
Charles H. Howland, 2nd,
114.91
Davidson lots,
239.78
James Ellis,
127.18
Allen and Franklin M. Holmes,
110.74
Marietta Bumpus,
148.76
Frederick O. Bradford,
161.85
Mercy C. Robbins,
367.83
D. Edson Raymond,
107.62
Martin J. Hunting,
253.16
Watson and Rufus Ellis,
107.97
Herbert Robbins, 120.83
William J. Waterson,
101.77
Belinda B. Clements,
106.94
George D. Bartlett,
559.64
Orrin W. and Lydia A. Bennett,
107.96
John F. Hall,
121.03
Charles P. Morse,
106.31
Stephen and Almira B. Pember,
101.84
Barnabas Churchill,
228.57
Erastus B. Torrance,
114.73
Winslow W. Avery,
237.98
Daniel O. Churchill,
108.21
Bradford Barnes,
171.52
Zacheus Bartlett,
118.37
Burgess and Churchill,
53.30
Alexander M. Harrison,
126.64
Hilda Svensson,
130.52
Hiram B. Sears,
223.30
Joseph Taylor,
86.84
Franklin B. Cobb,
103.42
Andrew J. and Sarah E. Bradford,
108.09
John S. Butler,
129.30
Chas. H. and Eunice B. Howland,
104.71
Sylvanus W. King,
108.51
Levi P. Morton,
109.38
Whitmore-Churchill-Whitmore,
133.32
John Bachelder,
171.73
Richard McLean lots,
226.36
-278 ---
Ziba R. Ellis,
115.63
Charles L. Jones,
218.35
Clark Ellis,
255.80
Chas. E. and Clarence E. Taylor,
107.75
Joshua L. Edes,
113.55
Raymond-Doten,
218.44
John Peck,
116.69
Hayden-Bradford,
127.73
Abbie B. Ward,
170.07
Adam & Frances Nicol,
136.97
Charles C. Drew,
273.92
Thomas Hedge,
282.16
Elmer H. Bartlett,
116.26
Scovel-Doten,
270.93
Walter S. Irwin,
131.61
Peter Holmes lot,
300.47
Frank Sheppard,
119.25
Maria A. Rickard (book),
125.46
Emily H. Cook,
182.31
William and Violet Crozier,
115.47
Frederick Mahler,
108.59
Isaac B. King,
265.24
Catherina Whihelmy,
107.98
Emily F. Bartlett,
142.72
William Bradford,
281.93
Charles and Deborah Hathaway,
216.80
Kate Zahn, 110.08
Lothrop C. King,
174.94
Alpheus O. Grant,
103.37
Jennette B. Smyth,
110.05
Clark Finney,
110.51
Ichabod Morton,
117.85
Cobb and Burgess,
120.99
William H. Miller,
108.09
Laura A. and Edna M. Larkin,
108.58
George H. Malloy,
112.00
Robert Siebenschu,
109.59
Perkins-Sibley lot,
105.74
Priscilla Perkins,
150.07
Betsey F. Dunham,
113.20
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George H. Dunham, 100.03
Burgess-Bennett, 157.47
George and Elizabeth Nichols, 238.46
Harry Kramer,
108.14
Nellie H. Weeks,
105.99
Thomas C. Atwood and Laura McHenry,
109.94
Charles C. Barnes, and Samuel G. Broadbent,
115.52
Mary J. Ware,
105.24
William L. Finney,
228.97
Jacob Jr. and Eliz. Mahler,
220.41
Nathaniel Bartlett,
126.39
Charles E. Ryder,
126.39
Mary A. Austin, et al.,
86.25
Elizabeth A. Kimball, et al.,
43.43
David O. Harvey,
221.76
John D. and Thomas Churchill,
545.61
Antone Rose,
105.84
John Bodell,
215.36
Lauchlin D. McLean,
106.51
Adelbert C. Finney,
103.81
Ezra J. Huntley lot,
107.81
Jessie Shaw,
160.57
Seth L. Holmes,
131.78
Capt. W. W. Baker,
102.95
George E. Saunders,
212.13
Spooner Lot (Ruth S. Baker),
1,032.77
Eben and Mary A. Morton,
101.20
Thomas M. Paty,
153.67
Squire Sutcliffe,
100.02
William D. Carleton,
150.57
Alma C. Wadsworth,
51.04
Hannah Ellis Burgess,
51.25
Charles Herbert Briggs,
100.42
Harvey and Lois Briggs,
100.42
Everett Finney,
100.00
Total Plymouth Five Cents Savings Bank, $45,267.92
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Deposited in Plymouth Savings Bank :
Morton D. Andrews,
$768.42
William H. Nelson, 760.55
Thomas B. Bartlett,
333.31
Rebecca F. Sampson,
390.20
Katherine E. Sever,
495.93
Mary F. Wood,
160.35
Phoebe P. Ellis,
26.54
Cordelia Savery,
111.32
William Ross,
435.65
Putnam Kimball,
432.10
John Gooding,
657.19
Schuyler Sampson,
288.27
R. B. Hall,
112.87
Fanny Sylvester,
137.09
Geo. E. and Carrie M. Benson,
134.92
E. A. Spooner,
133.61
George Hayward,
425.52
George S. Tolman,
139.18
Elizabeth S. Tinkham,
190.28
Danforth and Thurber,
221.31
William Bartlett,
463.67
Daniel H. Paulding,
365.60
John Morissey,
259.17
Oliver T. Wood,
121.94
Sarah A. Waldron,
194.11
Sarah V. Kendrick,
66.95
Emma F. Avery,
560.13
Isaac M. Jackson,
1,218.98
Abby B. Avery and Sam. Bartlett, 329.77
Dora Perrit, 177.46
Mary E. Moning,
126.16
Nathaniel Spooner,
149 45
Abbie D. Danforth, 110.66
Georgianna Hedge, 110.72
Elizabeth F. Stoddard,
281.75
Benjamin Hathaway,
279.56
Cornelius Bradford,
130.16
George W. Haskins,
82.31
Annie Martin, 326.26
--- 281-
Henry Farris Stoddard,
130.71
Obadiah Lyon,
206.33
Madeline Harris,
192.82
Lydia G. Lothrop,
341.68
Sarah W. Sparrow,
106.88
Charles W. Eaton,
351.14
Charles C. Doten,
309.68
Sarah J. Ryder,
240.09
Mary B. Bassett,
119.78
Colburn C. and Chas. R. Wood,
309.53
Henry W. Tillson,
115.72
Caroline Grozinger,
51.79
Joseph P. Thurston,
239.08
Gustavus G. Sampson,
156.85
Amelia Knoch,
113.55
Briggs-Goodwin,
114.10
James H. Sutcliffe,
120.81
Evelyn Louise Perry,
104.97
John Smith,
107.17
Amasa Bartlett and Bourne Spooner, 278.60
Capt. Frederick Bartlett,
127.93
Caroline C. Finney,
114.62
Thomas Cooper,
129.59
Lorenzo M. Bennett,
199.24
James R. Shaw,
146.91
Ernest L. Sampson,
223.34
Truman Sampson,
151.83
Levi R. Sampson,
151.83
Arthur S. Byrnes,
118.35
Otis W. Lapham,
120.25
Francis M. Robbins,
115.49
Lemuel L. Swift,
194.34
George W. Bradford,
243.04
Grace D. Mooney,
56.12
Amasa C. Sears,
113.55
Mary Pratt,
289.83
Henry W. Torrey,
173.68
Lyndon P. Hubbard,
120.20
Stephen Doten,
116.91
-- 282-
Ellen D. Howard,
84.29
Bramhall Fund,
165.42
Thomas Jackson,
117.11
Emma S. Hall,
121.64
Douglas-Hodges,
105.86
Churchill-Harlow,
176.33
Benjamin & Bessie Weston,
61.03
George Finney,
110.71
Horace C. Whitten,
102.31
Edward L. Robbins,
235.11
Henry Buhman,
121.74
John Krins,
123.62
Addie E. Douglas,
108.50
Frederick M. Atwood,
159.20
Ellis Whiting,
114.45
Charles Rogers,
82.47
Helen F. Hedge,
245.43
Robert H. & Rebecca Barnes,
164.48
Charles S. Purinton,
368.43
Isaac H. Valler,
137.08
Esther Hollis,
509.06
Edward W. Baker,
202.83
Elizabeth A. Howland,
228.62
Harriet E. McFall,
173.05
George E. Randall,
170.12
James H. & James E. Clark lots,
233.78
Eliza G. Hall,
235.20
Emma W. Hedge,
210.54
John Fratus,
159.83
Mary E. Fuller,
113.06
Thomas Pierce,
166.49
Alfred L. Bartlett,
212.31
Martha S. Brewster,
114.66
Henry E. Maynard,
112.90
Edward H. Thompson,
113.94
Benjamin Drew,
176.90
Mary McLeod,
233.86
Catherine B. Morrison,
108.16
Lucy C. Nelson,
242.61
-- 283-
Philip Rudolph,
111.91
Eugenia Lothrop,
110.50
Lucia S. Griffin,
107.86
Anna B. Humphrey,
107.37
Mercie F. Morse,
115.20
Anna M. Shepard,
343.59
Martha A. Morton,
110.16
Nellie E. McCloskey,
235.08
Johnson Davee, May & Simmons,
219.30
J. Sumner Wood,
115.80
Frank Quartz,
234.70
Clarence W. Burgess,
178.26
Emma F. Caldwell,
269.63
Aaron Sampson,
113.54
Robert Thom,
110.79
Ella Bugbee Lee,
110.20
Sophia P. Mawbey,
108.80
Nathan S. Torrance,
115.77
Anthony Atwood,
222.75
Thelma Weston,
225.27
Robert & Mary McKinnon,
114.48
Chas. G. Burgess,
434.06
Sarah A. Bartlett,
106.13
Elizabeth S. McHenry,
111.14
Anna V. Robbins,
105.30
Job Churchill,
217.35
Job Churchill (Burial Hill),
224.72
Abner H. Harlow,
271.95
Rufus Sampson,
106.90
Phineas Wells,
108.21
William B. Taylor,
214.28
John F. Raymond,
107.69
Oliver S. Holmes,
138.03
William Sykes,
105.50
Henry Armstrong,
100.53
T. Allen Bagnell,
214.33
Frank Rogers,
103.74
William Hodgkins,
160.26
Mary B. Shephard,
164.93
Alexander A. Robbins,
106.65
-284-
Chandler Holmes, 102.39
Albert Lundgren,
108.43
Ignatius F. Pierce,
159.87
Lucy L. Hoxie,
67.96
Harriet A. Shaw,
108.43
Frank Ellis,
157.73
Harriet A. Corey,
128.83
John M. Kingsley,
105.34
Helen H. Swanstrom,
131.95
Edward Millburn,
105.04
Robert C. Swift,
205.77
Edward G. Ellis,
105.55
Emily E. Campbell,
158.35
Charlotte A. & Winslow Bradford,
209.03
John A. Spooner,
102.99
Warren L. Rich,
102.55
Harrisson C. Beckman,
1,044.48
Gladys J. Campbell,
151.59
Alexander Wasson,
103.89
William Sargent Holmes,
209.17
Annie C. Stoddard,
313.56
Gannett Fund,
207.83
Caroline B. Warren,
104.19
Alice B. Ball,
51.27
Fannie T. Rowell,
103.29
George Asa Whiting,
103.89
George I. Hodgson,
155.95
Rebecca B. Robbins,
207.40
Lucia C. Freeman,
205.90
William S. Robbins,
515.82
Solomon E. Faunce,
205.60
Hannah M. Jackson,
102.34
Lydia G. Bradford,
206.20
William Langford,
202.50
William W. Brewster,
300.00
Henry L. Sampson & Christiana R. Leland, 300.00
Edwin L. Edes, 500.01
Oliver Edes, 500.01
-285-
Henry L. Stegmaier,
200.00
George W. Bosworth,
100.07
George H. Doten,
125.97
Benjamin F. Raymond,
100.01
Martha J. Clarke,
100.02
Jessie F. B. Warren,
200.79
Priscilla A. & Wm. H. Barrows,
150.00
Eva Bartlett Watson,
200.00
Martin F. Benson,
76.00
James Warren,
150.00
George Edgar Smith,
200.00
Charles B. Harlow,
150.00
Adelbert L. Christie,
200.00
Frances W. Harris,
150.00
Chas. T. Holmes,
106.00
Total, Plymouth Savings Bank, $41,524.57
-- 286-
ST. JOSEPH'S CEMETERY FUND Deposited in Plymouth Savings Bank, 106.25
DEPOSITED WITH STATE TREASURER Phoebe R. Clifford Fund, 200.00
Total Cemetery Perpetual Care Funds,
$87,098.74
NATHANIEL MORTON PARK FUND Plymouth Savings Bank, $2,000.00
MURDOCK POOR AND SCHOOL FUND Plymouth Savings Bank, $730.00
FRANCIS LEBARON POOR FUND
Plymouth Five Cents Savings Bank, $675.00
Plymouth Savings Bank, 675.00
CHARLES HOLMES POOR FUND
Plymouth Five Cents Savings Bank,
$500.00
JULIA P. ROBINSON POOR FUND Plymouth Five Cents Savings Bank, $300.00
WARREN BURIAL HILL CEMETERY FUND Plymouth Savings Bank, $1,673.09
Plymouth Five Cents Savings Bank, 153.91
MARCIA E. JACKSON GATES PUBLIC LIBRARY FUND
Plymouth Savings Bank,
$1,000.00
Plymouth Five Cents Savings Bank,
1,000.00
OLD COLONY NATIONAL BANK STOCK INVESTMENT FUND
Old Colony National Bank Stock,
$5,000.00
--- 287 ----
SCHEDULE J
Valuation for 1928 less abatements on
$129,675
$25,222,650
Valuation for 1929 less abatements on
91,700 25,047,925
Valuation for 1930 less abatements on
80,000 25,100,675
Total,
$75,371,250
Average, 3%,
25,123,750
753,712
Total Debt incurred and outstanding, $312,000.
Less :
Plymouth County Hospital Loan
(Acts 1916, Chap. 266) $5,000
Water Loans, 14,000
Total Debt outside limit, 19.000
Total outstanding within debt limit, 293,000
Borrowing Capacity, January 1, 1931, $460,712
-288-
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 5, 1930.
To the Board of Selectmen,
Mr. William T. Eldridge, Chairman,
Plymouth, Massachusetts.
Gentlemen : I submit herewith my report of an audit of the accounts of the Town of Plymouth for the period from January 1, 1929 to October 4, 1930, 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 Accountant of this Division.
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 Plymouth for the period from January 1, 1929 to October 4, 1930, and submit the following report thereon :-
The financial transactions of the town, as recorded on the books of the several departments receiving or dis-
-289-
bursing money for the town or committing bills for col- lection, were examined and checked for the period covered by the audit.
The books and accounts in the accountant's office were examined and checked in detail. The recorded receipts were compared with the town treasurer's cash book and with the records in the several departments collecting money or committing bills for collection. The records of disbursements were checked with the treasury warrants and with the payments as shown on the town treasurer's books.
The ledger accounts were footed and analyzed, a trial balance was taken off, and a balance sheet, showing the financial condition of the town on October 4, 1930, was prepared and is appended to this report.
The appropriations, loans authorized, and transfers, as recorded on the ledger, were checked with the town clerk's records.
It was noted that the town voted to appropriate for the use of the public welfare department the income received from the sale of the Archer property, this being contrary to the provisions of Section 63, Chapter 44, General Laws, which reads as follows :
"Whenever the proceeds of the sale of real estate by a city or town exceed five hundred dollars, the same shall be applied to the payment of indebtedness incurred in ac- quiring such real estate or shall be added to the sinking fund, if any, from which said indebtedness is payable, or if no such indebtedness is outstanding shall be used for any purpose or purposes for which the city or town is authorized to incur debt for a period of ten years or more."
It was found that the reserve fund has been used to adjust overdrawn accounts at the end of the year. This fund, authorized by Section 6, Chapter 40, General Laws, is for the purpose of preventing overdrafts, due to ex- traordinary or unforeseen expenditures, by means of transfer from the fund before any liabilities are incurred in excess of appropriations, and should not be used to piece out appropriations after department officials have
-290-
incurred liabilities in excess of the sums voted by the town.
The balance of $1,000 of the appropriation for town house maintenance for the year 1929 was carried for- ward and added to the appropriation for the year 1930. Upon inquiry it was disclosed that this is to be used for the installation of a new vault in the town house. It would seem that a special appropriation should be se- cured for such a purpose, as it is not an ordinary, annually recurring expense for which the appropriation for town house maintenance is intended.
It was noted that an appropriation of $20,000 was voted at the annual town meeting of 1930 for the purpose of remodelling the southerly portion of the old Plymouth County Jail for use as a police station and lockup. As this property does not belong to the town, I am of the opinion that the remodelling of the building is not a pur- pose for which the town may legally appropriate money.
The books and accounts of the town treasurer were examined and checked in detail. The receipts were com- pared with the records in the several departments in which money was collected for the town and with other sources from which money was paid into the town treas- ury. The disbursements were checked with the warrants authorizing the treasurer to pay out town funds and with the accountant's books. The cash book was footed, the cash on hand was verified by an actual count, and the bank balances were reconciled with statements received from the banks in which town funds are deposited.
The payments on account of debt and interest were proved with the amounts falling due and with the can- celled securities and coupons on file.
The bank books representing the investments of the several trust funds in the custody of the town treasurer were examined and found to be as recorded.
Appended to this report are tables showing a reconcili- ation of the treasurer's cash and summaries of the trans- actions and condition of the several funds.
The books and accounts of the collector of taxes were examined and checked in detail. The commitments of
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taxes and motor vehicle excise taxes were analyzed and proved to the assessors' warrants. The recorded collec- tions were verified by a comparison with the payments to the treasurer as shown in the treasurer's cash book and in the auditor's ledger.
The abatements were checked with the assessors' rec- ords of abatements granted, and the outstanding accounts were listed and proved to the accountant's ledger.
Verification notices were mailed to a number of per- sons whose names appeared on the books as owing money to the town, the replies thereto indicating that the ac- counts, as listed, are correct.
The collector's cash balance on October 4, 1930, was proved by an actual count of cash in the office.
Appended to this report are tables showing a reconcil- ation of the collector's cash, together with summaries of the tax accounts.
The town clerk's records of dog licenses issued on be- half of the county, and of sporting licenses, the receipts of which are paid to the State, were examined, the pay- ments to the county and to the Division of Fisheries and Game being verified, and the cash balance on October 6, 1930, being proved by an actual count of the cash in the office.
The selectmen's record of licenses granted was com- pared with the treasurer's record of receipts from this source.
The records of charges and cash collections for sealing and adjusting weights and measures were examined and checked. The recorded receipts were verified by a com- parison with the payments to the treasurer, and the out- standing accounts were listed and proved.
The records of the health department were examined and checked. The receipts from licenses issued were compared with the recorded payments to the treasurer.
The commitments of accounts receivable were exam- ined, the payments to the treasurer being verified and the outstanding accounts being listed and proved to the ac- countant's ledger.
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The commitments of charges of the public welfare de- partment on account of aid rendered and the amounts due as reimbursements from the State, cities, towns, and in- dividuals were examined and checked. The payments to the treasurer were checked to the treasurer's and the ac- countant's books, the abatements were verified, and the outstanding accounts were listed and proved.
The commitments of water rates and charges for labor and material were examined and checked in detail. The collections were compared with the payments to the treas- urer as recorded on the treasurer's and the accountant's books.
In checking the abatements it was found that in some cases abatements are allowed by the treasurer at the time the bill is paid and are approved by the water commis- sioners at a later date.
The outstanding accounts were listed and proved with the records in the water department and with the ac- countant's ledger.
The records of the cemetery department for the sale, care, and repair of lots were examined. During the progress of the audit commitment sheets were installed which will, it is hoped, facilitate the keeping and auditing of the accounts in the future.
In addition to the departments and accounts mentioned, the books and accounts of all other departments receiv- ing money for the town or committing bills for collection were examined and checked in detail.
The surety bonds furnished by the officials for the faithful performance of duties were examined and found to be in proper form.
For the co-operation received from the various officials during the progress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted,
EDW. H. FENTON, Chief Accountant.
TOWN OF PLYMOUTH BALANCE SHEET - OCTOBER 4, 1930 REVENUE ACCOUNTS
ASSETS
LIABILITIES
Revenue Cash : In Banks and Office,
$28,057.26
Temporary Loans : In Anticipation of Revenue, $400,000.00 492.50
Accounts Payable,
State Tax, 27,930.00
Levy of 1929, $12,180.69
County Tax,
63,835.60
Unexpended Appropriation Balances,
175,243.90
Motor Vehicle Excise Taxes :
Levy of 1929, $608.80
Levy of 1930,
5,379.19
Levy of 1930, 6,045.53
10,575.14
Reserve Fund-Overlay Surplus,
8,631.78
Water Accounts :
Rates 1928,
$23.50
Labor and Material 1928, 1.50
Rates 1929,
2,805.18
Labor and Material 1929, 6.00
Rates 1930,
3,796.42
Labor and Material 1930,
82.50
Departmental :
Health, $878.86
Sewer Connections and Repairs,
62.97
Public Welfare,
4,322.51
Soldiers' Relief, 80.00
School,
794.00
Park,
48.00
Surplus Revenue,
21,070.63 90,891.20
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Revenue-Reserved until Collected : Motor Vehicle Excise Tax, $5,987.99
Tax Title, 561.96
Water, 6,715.10
Departmental, 7,805.58
6,715.10
Tax Titles,
5,987.99 561.96
Income from Investment Fund, Overlays-Reserved for Abatements: Levy of 1929, $4,529.61
437.00
Levy of 1930, 520,962.23
533,142.92
Accounts Receivable : Taxes :
Cemetery, 1,619.24
7,805.58 206,965.65
Estimated Receipts-to be collected, Overdrawn Accounts: Forest Warden,
9,625.31
Court Street Bridge,
19.94
Oak Grove and Vine Hill Cemeteries, 226.04
9,871.29
$799,107.75
$799,107.75
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NON-REVENUE ACCOUNTS
$38,094.61 Unexpended Appropriation Balances, $38,094.61
DEBT ACCOUNTS
Net Funded or Fixed Debt,
$326,499.98
Memorial Town Hall Loan,
$217,500.00
Town Hall Lot Loan,
9,000.00
Plymouth County Hospital Loan,
5,000.00
New Schoolhouse Loan, Public Landing Loan,
33,000.00
Water Loans,
13,999.98
$326,499.98
$326,499.98
TRUST AND INVESTMENT ACCOUNTS
Trust and Investment Funds : Cash and Securities,
$103,658.61
Francis LeBaron Poor Fund $1,421.77
Charles Holmes Poor Fund, 525.30
Julia P. Robinson Poor Fund, 315.18
Murdock Poor and School Fund, 770.69
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