USA > Massachusetts > Plymouth County > Plymouth > Town annual report of Plymouth, MA 1938 > Part 3
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The Committee recommends that the Town accept and allow as a town way, Clark Street, from Standish Avenue, southwesterly, approximately two hundred and seventy (270) feet to the line of a private way, as laid out by the Selectmen and reported to the Town, and appropriate the sum of one hundred (100) dollars for land and property damages and expense of acquiring titles.
Article 43. To see if the Town will accept and allow as a town way, Manomet Avenue from the end of the 1929 layout of Manomet Avenue, northerly to a point
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opposite to the building of Edward T. Longstreth, as laid out by the Selectmen and reported to the Town, and make an appropriation of one hundred (100) dollars for land and property damages and expenses of acquiring titles.
(By Petition.)
The Committee recommends that the Town take no action under Article 43.
Article 44. To see if the Town will appropriate a sum not exceeding eleven hundred (1,100) dollars to be ex- pended under the direction of the Selectmen, under Sec- tion 6A, Chapter 40, of the General Laws, for the purpose of advertising its resources, advantages and attractions.
The Committee recommends the appropriation of $1,100.00 to be expended under the direction of the Board of Selectmen, if and when an equal amount shall have been raised by public subscription, or by donation, and paid into the Town Treasury on or before July 1, to be used for like purposes.
Article 45. To see if the Town will authorize the transfer of a sum not exceeding five thousand (5,000) dol- lars from the Reserve from Overlayings of Taxes to the Reserve Account in the hands of the Advisory and Fi- nance Committee.
The Committee recommends that the Town authorize the transfer of the sum of five thousand (5,000) dollars from the Reserve from the Overlayings of Taxes to the Reserve Account in the hands of the Advisory and Fi- nance Committee.
Respectfully submitted, ADVISORY AND FINANCE COMMITTEE TOWN OF PLYMOUTH
John D. Brewer, Chairman: William Anderson, William H. Borghesani, George V. Buttner, Russell W. Harlow, Charles Mackinnon, Daniel W. Besse, Alton D. Edes, Thomas S. Fogarty, George LeRoy Paty, Henry Men- goli, Edmund T. Morton, John N. Scheid, Raymond T. Shipley.
Attested : Elmer R. Harlow, Secretary
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RECOMMENDATIONS OF ADVISORY AND FINANCE COMMITTEE FOR THE SPECIAL TOWN MEETING JULY 18, 1938
Article 2. To see if the Town will appropriate a sum of money sufficient to restore salaries in the Police De- partment, to the amounts received by the members there- of before the Meeting of the Town held on March 26, 1938. (By Petition)
The Committee recommends the appropriation of $3,938.90 to be used for restoring salaries to members of the Police Department.
Article 3. To see whether the town desires to adopt a plan of sewage disposal, and if the town so desires to see whether the town will elect. between the first and third projects for sewage disposal reported to the town by Metcalf and Eddy, January 10, 1931, which first pro- ject contemplates the construction of an inland sewage disposal plant and which third project contemplates the disposal of sewage at sea; and to see whether the town will authorize and direct the Selectmen to cause plans, specifications, and estimates to be prepared and to report back to the town thereon at the next special or; annual town meeting; and to see whether the town will appro- priate the sum of twenty-five hundred (2,500) dollars from money in the Treasury not otherwise appropriated, to defray the necessary expenses of preparing such plans, specifications and estimates.
The Committee recommends that the Town adopt the third project for sewage disposal at sea, substantially as recommended by Metcalf and Eddy, January 10, 1931, authorize and direct the Selectmen to cause plans, speci- fications and estimates to be prepared and to report back to the Town thereon at the next special or annual town meeting, and appropriate the sum of twenty-five hundred (2,500) dollars, from money in the Treasury not other- wise appropriated, to defray the necessary expenses of preparing such plans, specifications and estimates.
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Article 4. To see if the Town will appropriate, from money in the Treasury not otherwise appropriated, the sum of seventy-two and 40/100 (72.40) dollars for In- surance of Town Property.
The Committee recommends the sum of $72.40 for Insurance of Town Property.
Article 5. To see if the Town will apropriate, from money in the Treasury not otherwise appropriated, the sum of five hundred (500) dollars for the Forest War- den's Department.
The Committee recommends the apropriation of $500.00.
Article 6. To see if the Town will hereby vote to elect a Moderator annually on the official ballot, as pro- vided in Section Fourteen of Chapter Thirty-nine of the General Laws. (By Petition)
The Committee recommends that the Town take no action under Article 6.
Article 7. To see if the Town will hereby vote to change the date of future Annual Town Meetings, ex- cepting that part devoted to the election of Town Officers upon the official ballot, to the first Monday after the first Saturday in February at seven thirty o'clock in the evening.
(By Petition)
The Committee recommends that the Town take no action under Article 7.
Article 8. To see if the Town will hereby vote to authorize the Honorable Board of Selectmen for the Town of Plymouth to apply to the proper authorities in Wash- ington for a loan sufficient with what other aid may be obtained from so-called P. W. A., W. P. A., etc., for the construction of so-called Filter Beds for the disposal of the sewage of the Town of Plymouth. (By Petition) The Committee recommends that the Town take no action under Article 8.
Article 9. To see if the Town will hereby vote to authorize the Honorable Board of Selectmen for the Town of Plymouth, in the event of the Town receiving
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a loan for so-called Filter Beds, to acquire in the name of the Town by purchase or otherwise such land as may be necessary for said Filter Beds, Pipe Lines, Pumping Station, etc. and to make necessary payments from said loan. (By Petition)
The Committee recommends that the Town take no action under Article 9.
Article 10. To see if the Town will vote to adopt the following By-Law: The annual tax rate shall not be more than $28.00 per thousand, and the head of each Department of the Town shall submit a budget at Town Meetings in an amount which will make possible a tax rate not to exceed $28.00 a thousand, based upon the estimated valuation and anticipated receipts.
(By Petition.)
The Committee recommends that the Town take no action under Article 10.
Article 11. To see if the Town will adopt a by-law that shall read as follows:
No married woman shall be employed in any capacity in any department in the Town of Plymouth. This by- law shall not apply to a married woman legally separated or divorced from a husband, or to one whose husband is unable to support her by reason of physical or mental incapacity. Any unmarried woman employee of the Town shall upon becoming married give notice of resigna- tion.
(By Petition)
The Committee recommends that the Town take no action under Article 11.
Respectfully submitted, ADVISORY AND FINANCE COMMITTEE TOWN OF PLYMOUTH
John D. Brewer, Chairman, Daniel W. Besse, Harold B. Currier, Thomas S. Fogarty, George LeRoy Paty, Henry O. Walton, Henry Mengoli, Edmund T. Morton, John N. Scheid, Raymond T. Shipley, William H. Arm- strong, Adams W. Bartelli, Porter T. Harlow, Raymond E. Miskelly, Daniel F. Mulcahy.
Attested: Elmer R. Harlow
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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, June 6, 1938
To the Board of Selectmen
Mr. James A. White, Chairman Plymouth, Massachusetts
Gentlemen:
I submit herewith my report of an audit of the books and accounts of the town of Plymouth for the period from April 18, 1933, to April 13, 1938, 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 ar. audit of the books and accounts of the town of Plymouth for the period from April 18, 1933, the date of the previ- ous examination, to April 13, 1938, and report thereon as follows :
The records of the financial transactions of the several departments receiving or disbursing money for the town, or committing bills for collection, were examined, check-
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cd, and verified by a comparison with the reports and the records of the town accountant.
The town accountant's ledger was analyzed, the appro- priations, loan orders, and transfers being checked with the town clerk's records of town meetings and with the advisory committee's record of transfers from the re- serve fund. The necessary adjusting and correcting en- tries resulting from the audit were made, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on April 13,- 1938. A study of the appended balance sheet shows the town to be in very good financial condition.
Attention is called to the fact that, at the close of' 1937, there were overdrafts in eight appropriations aggregating $29,679.82, these overdrafts having been authorized by the Selectmen in accordance with Section 31, Chapter 44, General Laws, which provides that lia- bilities may not be incurred in excess of appropriations voted by the town "except in cases of extreme emergency involving the health or safety of persons or property." While it is possible that conditions existed in some cases which would have permitted the Selectmen to authorize the incurring of liabilities in excess of the appropriations, there was nothing in the records which would substanti- ate the fact that an extreme emergency existed in con- nection with all the appropriations overdrawn. Atten- tion is hereby called to an opinion of the Supreme Judicial Court filed June 29, 1937, in the case of "Continental Construction Co. vs. City of Lawrence" wherein it was stated that:
. The condition which will permit the law- ful incurring of extraordinary indebtedness must exist in truth and in fact. We can discover nothing to support a construction which would permit a city council to shake off the limitations imposed upon it by merely declaring the existence of a state of emergency and then authorizing the incurring of liabilities to an unlimited amount for an unascer- tained period of time, nor do we think that such a declaration has any presumptive or evidential force
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in establishing the existence in fact of an emer- gency
It was voted at the annual town meeting in 1938 that the overdrafts mentioned above be raised in the tax levy of 1938.
It was noted that payments were made to a certain patriotic organization and charged to the appropriation for observance of Memorial Day. Original bills should be rendered by those furnishing services or material and, in accordance with the provisions of Section 35, Chapter 41, General Laws, as amended by Section 2, Chapter 143, Acts of 1937, payments should be made directly by the treasurer on properly approved warrants.
It was also found that salary payments due employees of the school department are turned over by the town treasurer in cash to certain employees of the school de- partment for delivery to those entitled to the payments. Even though there is a written request on file in the treasurer's office authorizing him to make salary pay- ments to others than those whose names appear on the pay-rolls of the school department, it appears that such a regular practice should be discontinued and all cash payments should be made directly by the treasurer. It would be preferable to make all payments by checks, sending by mail the checks of those who cannot call for them.
Proceeds from the sale of cemetery lots and graves should be kept in a separate account and such funds may be appropriated by vote of the town for care, improve- ment, and embellishment, or the enlargement of the cemetery. In this connection attention is called to the provisions of Section 15, Chapter 114, General Laws.
The books and accounts in the treasurer's department were examined and checked. The recorded receipts were analyzed and compared with the town accountant's led- ger and with the records of the departments making payments to the treasurer, while the payments by the treasurer were checked with the selectmen's warrants authorizing the disbursement of town funds.
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The cash balance as of April 13, 1938, was proved by a reconciliation of the bank balances with statements furnished by the banks of deposit, by actual count of the cash in the office, and by examination of cash memo- randa.
The payments of maturing debt and interest were proved with the amounts falling due. Cancelled securi- ties and coupons should be obtained for all payments on account of maturing bonds and coupons and retained for audit purposes.
The savings bank books and securities representing the trust, investment, and retirement fund investments in the custody of the town treasurer were examined and listed. The income was proved and the withdrawals were checked with the receipts as entered in the treasurer's cash book.
The records of tax titles held by the town were ex- amined and checked. The amounts added to the tax title account were compared with the collector's records. The reported redemptions were checked with the receipts as recorded on the treasurer's cash book, the foreclosures were verified, and the tax titles on hand were listed, proved, and checked with the records in the Registry of Deeds.
The books and accounts in the collector's department were examined and checked. The taxes outstanding at. the time of the previous examination were audited, and all subsequent commitments and recommitments were reconciled with the assessor's warrants for their col- lection. The payments to the treasurer were checked to the treasurer's cash book, the recorded abatements were compared with the assessor's record of abatements granted, and the outstanding accounts were listed and reconciled with the respective ledger accounts.
The records of departmental and water accounts re- ceivable were examined and checked in detail. The re- corded payments to the treasurer were compared with the treasurer's cash book, the abatements were verified. and the outstanding accounts were listed and proved.
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The outstanding tax, departmental, and water accounts receivable were verified by sending notices to a number of persons whose names appeared on the books as owing money to the town, and from the replies received it ap- pears that the accounts, as listed, are correct.
The financial accounts of the town clerk were ex- amined. The records of dog and sporting licenses were checked, the payments to the State being verified with the receipts on file and the payments to the town treas- urer being compared with the treasurer's cash book.
Considerable income has been received for licenses and permits issued by the Selectmen, for town hall rentals, and from bathing beaches and camping grounds under the supervision of the commissioners of parks and play- grounds, and it is recommended that a complete record of cash receipts be kept and retained for audit purposes.
The surety bonds of the various town officials required to file them were examined and found to be in proper form.
The accounts of the sealer of weights and measures, and of the health, wharf, and school departments, as well as of all other departments collecting money for the town or committing bills for collection, were examined, checked, and reconciled with the treasurer's and the town accountant's books.
In addition to the balance sheet referred to, there are appended to this report tables showing a reconciliation of the treasurer's and the collector's cash, summaries of the tax, tax title, departmental, and water accounts, as well as tables showing the condition and transactions of the trust, investment, and retirement funds.
While engaged in making the audit, co-operation was received from the officials of the town, for which, on be- half of my assistants and for myself, I wish to express appreciation.
Respectfully submitted,
HERMAN B. DINE, Assistant Director of Accounts
TOWN OF PLYMOUTH BALANCE SHEET - APRIL 13, 1938 GENERAL ACCOUNTS
ASSETS
LIABILITIES AND RESERVES
Cash :
In Banks and Office,
$82,699.91
Temporary Loans : In Anticipation of Revenue 1938,
$175,000.00 50.00
Accounts Receivable :
7,708.71
Taxes:
Levy of 1936,
$8,914.95
Levy of 1937,
77,933.36
866.00
Levy of 1938 (Polls) ,
6,436.00
93,284.31
Proceeds of Dog Licenses-Due County,
371.60
Motor Vehicle Excise Taxes : Levy of 1937,
1,251.77
Overpayment, to be Refunded, 2.00
38.50
Tax Possessions,
3,121.34
10,653.04
Smith-Hughes Fund,
198.00
Departmental:
County Tax,
1,962.44
Health,
$2,123.21
Federal Grants :
Sewer,
72.47
Public Welfare,
1,713.02
$481.29
Old Age Assistance,
337.64
12,049.10
Soldiers' Relief,
30.00
515.00
State and Military Aid.
930.00
Cemetery,
1,905.85
7,112.19
Unexpended Appropriation Balances, Reserve Fund-Overlay Surplus,
1,319.93
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Sale of Brooks Property,
1,838.00
H. W. Bartlett, Former Collector: Unidentified Receipts, $36.50
Tax Titles,
$7,531.70
Cemetery Perpetual Care Fund Bequest,
100.00
Cemetery Sale of Lots Fund,
4,948.70
Chiltonville Cemetery Improvement Fund,
115.50
Accounts Payable,
Warrants Payable,
Investment Fund Income,
Overestimate:
Old Age Assistance: Administration, Assistance,
Aid to Dependent Children,
13,045.39 645,071.18
Water Department:
Rates 1935,
$33.69
Rates 1936,
625.55
Rates 1937,
6,465.83
Labor and Material 1936,
2.00
Labor and Material 1937,
34.50
7,161.57
Underestimate:
State Tax and Assessment,
2,920.24
Expenditures under Section 13, Chapter 44, General Laws, (to be provided for) : Dog Officer, Overlay Deficit-Levy of 1938,
205.50
30.00
Appropriations 1938, $937,952.79
Less :
Available Funds, $56,923.25
Estimated Receipts Collected, 65,330.36
Poll Taxes
Committee, 8,290.00
130,543.61
807,409.18
$1,012,727.71
Overlays Reserved for Abatement of Taxes: Levy of 1936, $6,503.22 Levy of 1937, 3,095.23
9,598.45
Revenue Reserved Until Collected : Motor Vehicle Excise Tax, $1,251.77
Tax Title, 10,653.04
Departmental, 7,112.19
Water, 7,161.57
Surplus Revenue,
26,178.57 124,316.74
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$1,012.727.71
DEBT ACCOUNTS
Net Funded or Fixed Debt,
$320,250.00
Memorial Town Hall Loan,
$101,500.00
Town Hall Lot Loan,
1,000.00
163,000.00
High School Loan, Public Landing Loan, Water Loan,
14,750.00
40,000.00
$320,250.00
$320,250.00
TRUST, INVESTMENT AND RETIREMENT ACCOUNTS
Trust, Investment and Retirement Funds: Cash and Securities,
$146,299.24
Francis LeBaron Poor Fund,
$1,368.57
Charles E. Holmes Poor Fund,
506.25
Julia P. Robinson Poor Fund,
303.75
Murdock Poor and School Fund, Nathaniel Morton Park Fund,
2,030.00
Marcia E. Jackson Gates Library Fund,
2,027.50
Warren Burial Hill Cemetery Fund,
1,439.72
St. Joseph's Cemetery Perpetual Care Fund,
103.62
Phoebe R. Clifford Perpetual Care Fund, (Custody of State Treasurer), Cemetery Perpetual Care Funds,
200.00
121,850.18
Investment Fund,
2,000.00
Retirement System,
13,728.70
$146,299.24
$146,299.24
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740.95
ANNUAL REPORT
OF THE
BOARD OF SELECTMEN
OF THE
Town of Plymouth
H
1020.
A
A
For the Year Ending December 31, 1938
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REPORT OF THE BOARD OF SELECTMEN
The policy of the Board with regard to keeping down expenses has been stressed again and no appropriations have been requested by any department which will re- quire bond issues.
The conditions of the unemployed have shown little improvement and unless some drastic change takes place, there will again be a slight increase in the tax rate. However, a large percentage of this increase can be di- rectly attributed to the state tax, which was estimated at $27,200 and increased to $57,800 when rendered.
The financial condition of the town, as compared with towns of like size, is one we can well be proud of, but we, nevertheless, urge all departments to be very con- servative in asking for their appropriations.
The W. P. A. has relieved the town of a great deal of its welfare cost and we have every reason to believe it will continue for the first six months of 1939. The Se- lectmen have ample projects approved to keep busy all the men that are assigned to work. The most important projects and funds allotted are as follows :
Federal Funds
Town Funds
1. Seawall at Town Wharf
$30,043.20
$7,669.00
2. Nook Farm Playground
22,198.00
4,727.00
3. Cement Curbing
37,260.80
7,909.00
4. Public Information Bureau
4,131.60
2,863.00
5. Beautification and Reforesta- tion of Parks & Playgrounds
42,610.00
8,818.00
6. Surface Sidewalks Through- out the Town
24,053.00
10,407.00
7. Sewer (Nook Road, Braley Lane and South Street)
12,641.00
3,662.00
The Highway Department has again received a great deal of attention because of the public's demand for bet- ter streets and sidewalks. The Board has again asked
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for funds for the rebuilding of streets: for the continua- tion of the Federal Furnace Road $5,000, and for Water Street Extension $14,000. In both cases the state con- tributes 50%, the county 25% and the town 25% under Chapter 90 work.
The Selectmen have attended the usual amount of con- ferences and hearings with the departments of state and county governments, the most important of which are those concerning the Middleboro Road and sewage dis- posal. In November the Board appointed a committee to thoroughly investigate sewage disposal and their report will be in the hands of the Selectmen in sufficient time for them to decide whether or not to again bring it to the attention of the town.
The U. S. Army Engineers at Washington, D. C., recommend in their report regarding their survey for the improvement of Plymouth Harbor for an anchorage basin adjacent to Long Beach, that $190,000 be furnished by the Federal Government when $90,000 is furnished by the state or other interest. This is included in their budget and a special act is before the Massachusetts Legislature requesting the $90,000. We look for favor- able action by the Massachusetts Legislature and feel sure that the recommendation of the Army Engineers will be approved.
Very few complaints have been registered with the Board regarding the liquor question and in every case these were minor. Inspection of the various places has been made and all were found to be in good order. The revenue to the town from this source was $16,247 dur- ing 1938.
In the past year the Selectmen have adopted the policy, in their own department and all departments under their jurisdiction, of requesting bids for all purchases exceed- ing $50. We are satisfied that this has brought about a substantial saving.
'The clam and fish business has again been given more
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than ordinary attention. While the revenue will not ap- pear as great as it did in 1937, the improvement in the harbor will be reflected in 1939. Under a W. P. A. pro- ject, at very little cost to the town, 526 barrels of seed clams were taken from the contaminated area and planted in the open areas. Total area planted 6,240 square yards. In conjunction with this, on the same project, 1,170 bar- rels of mussels and 153 barrels of cockles were destroyed. This, in itself, improves the flats, because the mussels and cockles destroy the clams.
A great many applications have been received for sign permits and because of the increase in size, creating a hazard to the public, the Board has required that a $1000 bond be furnished for the protection of the town in the event they should fall and cause damage which might in- volve the town.
A great many vacancies have occurred in the various departments through death, resignation or otherwise, which, by law, have to be filled by the remaining mem- bers of the board or committee where the vacancy ex- ists together with the Selectmen. In practically every case the recommendation of the remaining members of the board or committee was adopted.
The Board has visited the various departments from time to time and found everything in good order and repair.
Respectfully submitted,
JAMES A. WHITE, JOHN H. MURRAY, HOWARD M. DOUGLAS, JAMES T. FRAZIER, HUGH R. MARAGHY,
Board of Selectmen.
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REPORT OF SUPERINTENDENT OF STREETS AND SEWERS
To the Honorable Board of Selectmen: Gentlemen :
I herewith submit a report of the work done in the Street and Sewer Departments from January 1 to De- cember 31, 1938.
SEWERS
75' of sewer pipe was laid from the Main Sewer to Billington St. for several new services. Approximately 2500' of sewer mains were cleared and new manholes built to facilitate this work.
STREET CLEANING
The usual work of cleaning streets was carried out this year.
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