USA > Massachusetts > Plymouth County > Plymouth > Town annual report of Plymouth, MA 1942 > Part 8
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It is estimated that an appropriation of $108,778.40 will be required to meet the expenditures of the Department for 1943, $105,000.00 of this being for assistance and office administration, and $3,778.40 for salaries.
Respectfully submitted,
HAROLD S. DAMON, Chairman, EDMUND J. PRIESTLEY,
GORDON S. McCOSH,
Bureau of Old Age Assistance.
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AID TO DEPENDENT CHILDREN
To the Citizens of the Town of Plymouth:
The Board of Public Welfare presents herewith its annual report for the year 1942 on Aid to Dependent Children.
The Massachusetts Aid to Dependent Children Law was enacted in conformity with the Federal Social Se- curity Act. It provides for the administration of the pro- gram by local boards of public welfare under the super- vision of the State Department of Public Welfare. The general purpose of this program is to give the eligible children who have been deprived of parental support and care the opportunity of having a normal development in his own home with his parent or with specified relatives. A "Dependent" child is defined as one who is under the age of sixteen, or under the age of eighteen if regularly attending school, who has been deprived of parental sup- port or care by reason of the death, continued absence from home or physical or mental incapacity of a parent, and who is living with a parent or certain specified rela- tives.
During 1942, 71 cases, representing 210 persons, were aided at a total cost of $38,301.50 which meant an average yearly cost per case of $539.45. On January 1, 1942 there were 53 active cases. During the year 18 cases were added and 19 cases closed which showed a decrease of one case in the load for the year leaving an active case load of 52 on December 31, 1942. This is the first time for many years that there has been such a decrease as the number of persons aided under this category has increased stead- ily since it was first instituted. This condition is mostly the result of the increased employment opportunities available to both parents and children.
A
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The nineteen cases closed during the year were for the following reasons:
Employment
9 Child became 18 2
Remarried 2 Husband discharged
Suf. income
4 from House of
Moved to another town 1 Correction 1
Of the total amount of $38,301.50 spent for this type of assistance during 1942, grants received from the Federal Government amounted to $9,636.00. Approximately $12,767.00 will be re-imbursed to the Town by the Com- monwealth of Massachusetts which will result in a net cost to the Town of Plymouth of approximately $15,898.00. The Federal Government also contributes its proportion- ate share of the expense for salaries and office administra- tion incurred for this category of assistance.
It is estimated that $46,340.00 will be needed to carry out the Aid to Dependent Children program for 1943. As the Federal Government will contribute approximately . $11,585.00, it will be necessary for the Town to appropri- ate the balance of $34,755.00.
Respectfully submitted,
GORDON S. McCOSH, Chairman, EDMUND J. PRIESTLEY,
.
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REPORT OF THE CEMETERY COMMISSIONERS FOR THE YEAR 1942
The Board of Cemetery Commissioners, as indicated in its report for 1941, felt that the past year was not one in which new projects should be undertaken. Accordingly the activities of the Department were limited to keeping the cemeteries under its care in the best possible condition with the funds made available by the Town. It was neces- sary to reduce the work done on maintenance and the annual care of lots and graves because of the increase in the hourly rate of pay voted by the Town in March 1942, with no increase in the appropriation available for this purpose.
The Department does a great deal of work for which the Town is reimbursed, such as the care of lots and graves, building foundations for headstones, grading lots, preparation of graves, etc., but the money received by the Town is not available for the payment of the wages and expenses, as it is not added to our appropriation. The receipts from this source in recent years have been as follows;
1940
$2,796
1941
2,835
1942
3,367
It is impossible to take care of this work, if available funds are not sufficient. Sufficient balance must be re- tained in the appropriation to take care of necessary things such as opening graves, which must be estimated to the end of the year, although most of the work of main- tenance and care is completed by September. For this reason and in order to keep the cemeteries in suitable condition, and in order to have a little larger amount available for work for the owners of the lots, we are asking for $9,000 for general expenses, including wages, for Oak Grove and Vine Hills Cemeteries, instead of $8,000 appropriated last year.
..
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For Burial Hill we are asking for $2,000 instead of $1,800 and for the outlying cemeteries $1,000 instead of $850. These increases are considerably less than the increase of 30% in wages voted in 1942. Practically all of the ex- pence in these cemeteries is for labor.
The attention of those who have established Perpetual ^are Funds and those who consider doing so, is directed to the present rate of return on such funds, and the higher rate of charges for wages for work done. These funds are deposited in local savings banks and the income is now at the rate of two per cent. Labor on lots is charged against these funds at cost, which is now 65c per hour, plus a small charge for the use of tools and equipment. Accordingly, if the fund is $100, the income is $2, which permits only about three hours work on the lot during the whole year.
Obviously, this will not be sufficient to give proper care in most cases. This situation should be carefully con- sidered with respect to existing funds, which may be added to if desired, as well as to new funds.
OUTSIDE CEMETERIES
At the Manomet Cemetery two roads were laid out and twenty-four lots staked and bounds set, in the new section adjacent to White Horse Road. If the appropria- tion for 1943 permits, the Commissioners plan to do some vork grading these roads in order that these lots may be made more readily accessible.
The Chiltonville, South Pond and Cedarville Cemeter- ies have received such care as permitted by the limited funds at our disposal.
Respectfully submitted,
ARTHUR E. BLACKMER, Chairman, EDWARD R. BELCHER, RICHARD T. ELDRIDGE,
Board of Cemetery Commissioners,
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REPORT OF THE PLANNING BOARD
The Planning Board organized for 1942-43 with Allen D. Russell as Chairman and Arthur E. Blackmer as Sec- retary.
The year just passed has been a peculiar one for the Planning Board. The dearth of automobiles has made consideration of parking places and new routes less im- portant than formerly. Entire withdrawal of Federal and State Funds for road building and harbor dredging have ended consideration of those subjects.
As the year started the Public Work Reserve Committee was busily analyzing municipal expenditures and receipts and attempting to forecast for six years ahead the prob- able income available for capital improvements, and to work out with the various departments worthwhile pro- jects for future completion. While the town committee served without pay there were state and area officials who were paid. When the Federal Government failed to appropriate funds for the continuance of the work which they had themselves requested the Public Works Reserve Committee ceased to function. The Planning Board how- ever inherited the work done and proceeded to follow it up in an effort to provide some sort of budget or estimate of town finances past present and future.
Because of the rapidly changing conditions the Board is not yet ready to provide figures very far ahead. Not only must we deal with some fifty classifications of ac- counts but each classification in itself is subject to change by federal, state, county, town and individual orders. A clever accountant might figure out what the state could expect to collect in income taxes this year with increased wages going to production but decreased returns from capital investment. But what the town's share of that tax is depends on how much the state is willing to give us. Again, our tax rate does not depend entirely on what the Town votes, for county and state taxes are included with town taxes in figuring the tax rate.
SUMMARY OF INCOME FOR PAST SIX YEARS
Town Taxes
Our Share
State Taxes
Department
Receipts
Water Sales
Grants
Misc.
Total
1936
$662,000
$110,000
$32,000
$45,000
$171,000
$424,000
$1,445,000
1937
652,000
126,000
32,000
46,000
136,000
210,000
1,203,000
1938
675,000
125,000
41,000
44,000
140,000
309,000
1,336,000
1939
629,000
90,000
29,000
47,000
174,000
431,000
1,399,000
1940
738,000
117,000
27,000
47,000
186,000
391,000
1,505,000
1941
761,000
121,000
33,000
48,000
216,000
360,000
1,540,000
of some value.
However we can give the figures for the past six years with accuracy down to the penny and in so doing can arrive at an average trend of finances which should be
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This looks like a very healthy set of figures. In 1937 total income of the town dropped 14% and from then on it has been steadily rising. Well the drop in 1937 came entirely in the miscellaneous column and in that column for 1936 is the money we borrowed to build the new high school. In fact the increase for 1938 and 1939 is largely found in the miscellaneous column which includes bor- rowing. In fact the only income that we can surely count on is in the first column, namely Town taxes. These held steady from 1936 to 1939 then jumped in 1940 when our tax rate was increased $4.40.
The figures in the second column include our share of corporation and income taxes. Since the federal tax of one year can be figured as an expense in the following years and since federal taxes have increased so enormous- ly it is probable that corporation receipts will decline sharply, while with increased employment and higher wages it is possible the income tax receipts will increase. But in any event we get what the state decides to give us so that source of revenue may be very eratic. Depart- ment receipts include state contributions to highways, re- turns from town parks and receipts from invested funds for care of cemetery lots, among other items. These three departments account for two thirds of the receipts in this column. The state is contributing no more for roads, travel and recreation are on the decline and the return on invested money is declining. This, then is another un- reliable source of income. Grants in the fifth column in- clude refunds to the welfare Department, payments for education such as that of out of town children and Ameri- canization classes, Highway grants, and old age contribu- tions from the state. Most of these receipts are in propor- tion to expenses so that even if the receipts drop the ex- penses will also. But an average of $35.000 or 25% of this column will not be received until the road building pro- gram revives. The fifth column headed Misc. is made up 80% of borrowings which are really not income at all.
By and large then we must look to local taxes to carry the Town. Let us see what that costs.
SUMMARY OF EXPENSES FOR THE PAST SIX YEARS
Payment
of Debt.
State Taxes County_and
Expense Operating
Total
FIXED
EXPENSES
Amt. Avail-
able for
Capital Ex-
penditures
after sub-
tracting bor-
rowings
1936
$241,000
$87,000
$700,000
$1,028,000
$119,000
1937
231,000
99,000
782,000
1,111,000
91,000
1938
278,000
109,000
834,000
1,221,000
64,000
1939
401,000
110,000
835,000
1,346,000
3,000
1940
424,000
102,000
859,000
1,385,000
112,000
1941
347,000
119,000
880,000
1,345,000
120,000
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The first column increases not by the amount borrowed but to show the increased annual payments caused by in- creased borrowings. We are over that hump unless we borrow some more. We should owe nothing about 1950. State and county taxes in the second column have in- creased every year. Operating expenses have increased every year. We must pay our debts and we must pay our taxes and we must operate what we have efficiently. The fixed expenses can not be dodged and if we do not make large capital expenditures for new equipment, school houses, etc., we can probably keep on without bor- rowing because the increase in state and county taxes and operating the town should be offset by the decreasing expense of paying our debts, all provided our income keeps up at the present level, or as in the case of welfare, if our receipts drop no faster than our expenses.
It should be noted however that the amounts left for capital expenditures in 1940 and 1941 are due solely to the fact that our tax rate went to about 32.50 from about 28.50 in 1939. Reduce the tax rate of 1941 by four dollars, or about an eighth, and you reduce receipts from taxes by $95,000.00 and almost wipe out the $120,000.00 we had for replacing worn out equipment.
In short, if income remains about where it is, we can probably get along with the present tax rate, and still pay off our debts. Any large new expenditures must be covered by borrowing or by increasing the tax rate. The voters should remember this when they go to Town Meet- ing.
The Planning Board requests an appropriation of $500 for 1943 divided $400 for expenses and $100 for salaries. It is hoped that more complete tables of data accumulated to date can be published in a form available for the public use.
Respectfully submitted,
ALLEN D. RUSSELL, Chairman.
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LIST OF JURORS
Prepared by the Selectmen of Plymouth, Mass., for. 1943.
Addyman, Arthur, 52 Alden St., Mechanic.
Allard, Raymond R., Cole's Lane, Moving Picture Oper. Armstrong, Robert, 5 So. Spooner St., Cord Emp. Avanzini, Peter L., 13 Allerton St., Cost Accountant. Bagni, Peter, 1c So. Spooner St., Truck Driver.
Baker, William W., 11 Davis St., Janitor.
Banzi, Amedio, 183 Court St., Welder. اباء Barbieri, Angelo, 204 Sandwich St., Line Foreman.
Beane, Arthur W., 234 Court St., Carpenter.
Beauregard, L. Edgar, 4 Alden St., Mabbett Emp.
Beckert, Walter A., 19 Warren Ave., Retired. Bell, George S. 75 Summer St., Special Police Officer. Bent, Richard H., 14 Hall St., Surveyor.
Besse, Daniel W. 14 North St., Shoe Store Prop.
Besse, Gilbert L., 6 Alden St., Defense Wkr. 'eytes, Carl R., 430 Court St., Clerk. Birnstein, Emil C., 27 Standish Ave., State Emp. Blood, Herbert L., 26 Middle St., Painter.
Bosworth, Leslie F., 427A Court St., Retired.
Boyer, Harold A., 176 Sandwich St., Painter. Broadbent, Edgar N., 103 Warren Ave., Designer. Brown, Fred C., 10 Fremont St., Clerk.
Bumpus, Harold A. C., 23 Vernon St., Carpenter.
Burbank, Roger M., 29 Allerton St., Ass't. Treas. Burgess, Kenneth W., off Summer St., Bookkeeper. Burt, Harrison E., Darby Road, Tel. Emp. Buttner, Edwin R., 142 Court St., Manager. Buttner, George V., 220 Sandwich St., Merchant.
Cadose, John, 418 Court St., Cordage Emp. Canevazzi, Mauro J., 51 Pleasant St., Insurance Agent Carafoli, Charles E., 225 Standish Ave., Unemp. Cash, Maurice H., 83 Cherry St., Clerk. Ceccarelli, Leo J., rear 319 Court St., Tailor.
Chamberlain, S. Harrison, 276 Sandwich St., Ellis Factory Emp.
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Chandler, Charles C., 9 Winter St., Manager. Chase, Edward, 14 Alvin Road, Civil Engineer. Clark, Elroy T., 18 So. Spooner St., Mechanic. Cole, Charles F., Jr., 227 Sandwich St., Machinist. Cowdrey, George A., 22 Robinson St., Custodian. Crowell, Harold W., 491/2 Alden St., Salesman. Crowell, Kenneth F., 5 Goddard Ct., Salesman. Davis, Robert S., R. 156 Sandwich St., Shipfitter. Delano, Clarence E., 56 Standish Ave., Salesman. DiStefano, Pompio, 20 Standish Ave., Tailor. Dittmar, F. Willard, 8 Franklin St., Clerk. Donald, Samuel T., Ellisville, Retired. Donovan, Richard J., 8 Bourne St., Puritan Emp. Douglas, Harold E., 16 Leyden St., Clerk. Dragon, Ovila, 84 South St., Loom Fixer. Dutton, Thomas A., 26 Whiting St., Garage Owner. Edes, Fletcher, Obery St., Technician. Engstrom, Walder, Warren Ave., Ass't. Treas. Fogel, Adolph, 10 Grant St., Puritan Emp. Fox, Alfred, 10 So. Spooner St., Office Worker. Fraccalossi, George L., 244 Standish Ave., Cordage Emp. Gilbert, Ralph H., 218 Sandwich St., Jeweler. Giovanetti, Louis G., 242 Court St., Retired. Girard, Raymond F., Clifford Rd., Elec. Light Emp. Greene, Harold F., 12 Alvin Road, Cord. Emp. Grey, Burton R., 23 So. Spooner St., Cordage Emp. Griswold, Frank B., Vallerville, Foreman. Guidetti, Nevio M., 22 Whiting St., Peddler. Hager, Ernest A., 154 Summer St., Weaver. Haire, George F., Plymouth Rock House, Clerk. Hale, Norman L., 1 Pleasant St., Chauffeur. Hall, Fred A., 5 Holmes Terrace, Cord. Office. Hand, Edward J. E., off Summer St., Merchant. Harlow, Everett T., 131 Court St., Salesman. Harlow, John R., 150 Sandwich St., Fisherman. Harmon, Clarence S., 146 Court St., Bookkeeper. Hennessey, Andrew A., 68 Oak St., Tel. Emp. Henry, Charles A., 15 So. Spooner St., Cordage Emp. Holmes, Adrian A., 35 Samoset St., Weaver.
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Holmes, Chester D., 96 Court St., Unemp. Holmes, Curtis, 26 Bay View Ave., Meat Cutter. Howland, Ashton L., 1 Bay View Ave., Carpenter. Hudson, C. Brooks, 7 Holmes Terrace, Engineer. Hughes, Allan E., 229 Court Street, Electrician. Huling, Harold S., Manomet Bluffs, Fireman. Ide, George W. Billington St., Weaver. Jenkins, Gordon H., 42 So. Spooner St., Cordage Emp. Kellen, Roger S., 9 Winslow St., Violin Dealer. Killmer, Charles E., Cliff St., Musician. Kritzmacher, Jacob A., 69 Samoset St., Manager. Kyle, Morton, 8 Lothrop St., Manufacturer. Laurent, Lucien A., 427B Court St., Cordage Office. Lee, George H., 49 Alden St., Clerk. Leland, Benjamin W., 30 Bay View Ave., Carpenter. Longhi, Vincent L., 32 Cherry St., Weaver.
Loring, Charles L., Overlook Road, Jeweler. Lumb, Thomas, 66 SamosetSt., Clerk.
Mattioli, Alton P., 74 Standish Ave., Machinist. McDermid, Winslow, 101 Sandwich St., Mechanic. Minelli, James, Jr., 11 So. Spooner St., Cordage Emp. Mitchell, Frank A., 5 Washington St., Merchant. Morse, Edward D., 101 Sandwich St., Supt. Nickerson, Alma N., 2 Harding Ave., Salesman. Nickerson, John R., River St., Trout Farmer. Parenteau, Alfonse A., 31 Russell St., Painter. Pascoe, John, 63 Samoset St., Prop. Mon. Works. Pease, Herbert H., 72 South St., Laborer. Peck, Adam, 366 Court St., Retired. Peck, Warren H., 139 Standish Ave., Mabbett Emp. Petrell, John, 19 Russell Ave., Lumber Dealer. Pierce, David C., 11 Wood St., Laborer. Poirier, Arthur S., 15 Royal St., Janitor. Priestley, Edmund J., 7 Brewster St., Mabbett Emp. Quartz, Henry, 277 Court St., Salesman. Rae, Andrew, Jr., 5 Centennial St., Plumber. Rae, James, 41 Mayflower St., Supervisor. Raymond, Carl W., Sandwich Road, Insurance Agent. Rebuttini, Argio P., 53 Court St., Merchant.
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Roberts, Walter R., 17 Franklin St., Teller. Sampson, Earl C., 2 Mt. Pleasant St., Chauffeur. Sanderson, Charles T., Holmes Dam, Driver. Schmitt, Peter, 23 Forest Ave., Cordage Emp. Sherman, Louis, 3 Lothrop St., Hardware Dealer. Simmons, Gordon, 6 Franklin St., Cord. Office. Smith, Leslie B., 23 Fremont St., Garageman. Smith, Myron L., 12 Bay View Ave., Mgr. News Stand. Snow, F. Russell, Manter's Point, Furniture Store Prop. Stefani, Joseph R., 262 Sandwich St., Insurance Coll. Steindler, Paul, 11 Winslow St., Designer. Stevens, Harry C., 34 Oak St., Trucker. Strassel, John N., 66 Cherry St., Cord. Emp. Sturtevant, Charles S., 13 Mayflower St., Clerk. Sullivan, Daniel M., rear 157 Summer St., Mechanic. Tassinari, Carl E., Warren Ave., Manomet, Rest. Owner. Tong, Joseph, Billington St., Puritan Emp. Valler, James S. A., Vallerville, Caretaker. Vaz, Manuel M., 65 Cordage Terrace, Cord. Emp. Vecchi, Thomas, Powder Horn Pond, Clerk. Watkins, Alvin M., 78 Oak St., Dresser Tender. Weston, Arthur S., 60 South St., Mechanic. White, Edward A., 9 So. Spooner St., Watchman. White, Edward L., 21 Oak St., Pattern Weaver. White, James A., 18 Alvin Rd., Monument Dealer. Whiting, Roger W., 215 Sandwich St., Machinist. Wood, Everett N., 8 Whiting St., Driver. Wood, Roland L., 80 South St., Mechanic.
JAMES A. WHITE, JOHN A. ARMSTRONG, WILLIAM H. BEEVER, HOWARD M. DOUGLAS, JAMES T. FRAZIER,
Board of Selectmen.
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APPROPRIATIONS ON WARRANT FOR ANNUAL TOWN MEETING March 27, 1943
Salaries or Personal Services
Other Expenses
Selectmen's Dept.
$4,571.00
$940.00
Accounting Dept.
4,428.00
400.00
Treasury Dept.
2,988.80
986.00
Tax Collector's Dept.
4,419.75
1,500.00
Assessors' Dept.
7,431.10
300.00
Law Department
950.00
50.00
Town Clerk's Dept.
2,988.80
190.00
Engineering Dept.
865.00
125.00
Planning Board
100.00
400.00
Election and Registration
1,211.00
715.00
Town House Maint.
946.88
1,875.00
Old High School Maint. (Offices)
1,600.50
1,750.00
Town Hall Maint.
2,387.66
2,065.00
Police Department
45,034.56
5,795.00
Fire Department
48,170.75
6,985.00
Inspection of Buildings
168.00
25.00
Sealing Weights and Measures
1,322.26
900.40
Moth Suppression
1,647.00
3,674.13
Tree Warden's Dept.
817.00
2,173.63
Forest Warden's Dept.
2,643.00
1,295.00
Forest Fire Payrolls
1,800.00
Inland Fisheries
300.00
Plymouth County Hospital Maint.
13,923.41
Health Department
6,810.35
14,265.68
Garbage Collection
522.67
8,958.40
Public Sanitaries
2,110.23
296.15
Sewers
5,655.20
Street Cleaning
6,280.00
Roads and Bridges .
6,780.40
40,000.00
Fire-proofing Highway Garage
600.00
Maint. and Resurfacing Streets
13,186.40
Hard-Surfacing Streets
11,092.00
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Salaries or Personal Services
Other Expenses
Sidewalks
Granolithic Sidewalks and Curbing
2,500.00
Snow and Ice Removal
11,000.00
Street Sprinkling
1,500.00
Street Lighting
18,000.00
Harbor Master
532.00
Public Welfare Dept.
9,263.53
48,895.00
Aid to Dependent Children
35,000.00
Old Age Assistance
3,778.40
105,000.00
Soldiers' Benefits
462.00
9,500.00
School Department
217,475.00
53,300.00
School Lunch (From Apr. 1)
1,900.00
2,600.00
Park Department
5,516.00
6,345.00
Pensions for Town Laborers
1,144.00
Insurance of Town Property
5,200.00
Contributory Retirement System:
Pension Fund
21,029.51
Expense Fund
470.49
Sexton
236.50
Miscellaneous Account
450.00
3,000.00
Water Dept. Maint.
15,265.00
22,170.00
Water Dept. Const.
1,700.00
Town Wharf Maint.
72.60
100.00
Town Forest Maint.
215.00
689.79
Oak Grove and Vine Hills
Cemeteries
2,900.00
11,000.00
Burial Hill Cemetery
2,500.00
Chiltonville, Manomet, Cedarville
and South Pond Cemeteries
1,500.00
Town Debt and Interest
34,250.00
$411,925.24
$543,951.19
Total, Article 6, $955,876.43
Note: The above figures, also those under Articles 7 and 8, include a 10% increase in salaries of regular town employees and elected officers, and the increase in wages set forth in Article 18 of the warrant.
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SPECIAL ARTICLES
7. Public Library *$9,800.00
8. Loring Library 3,560.00
9. Manomet Library 1,000.00
10. Memorial Day
400.00
11. July Fourth 100.00
12. Mosquito Control
500.00
13. Shellfish Protection
1,000.00
14. District Nurses
2,000.00
15. County Aid to Agriculture 150.00
16. Samoset Street (Chap. 90, Maint.)
3,000.00
17. Reserve Account:
From Excess and Deficiency *10,000.00
From Reserve Overlays
*5,000.00
19. U. S. Bond Investment
From Excess and Deficiency *50,000.00
25. Two Automobiles for Police Dept. 1,500.00
30. Honor Roll 1,000.00
32. Public Safety Committee (Civilian Defense)
4,300.00
33. Plymouth War Price and Rationing Board Expense 2,000.00
35. School Lunch Project (W.P.A. to April 1.) 1,200.00
37. Town Wharf Improvement
2,500.00
38. Water Dept. for Purchase of Land at Little South Pond 650.00
39. Water Dept. for Air Compressor and Paving Breaker 2,000.00
Total of Special Articles $101,660.00
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* Less:
From Excess and Deficiency $60,000.00
From Reserve Overlays 5,000.00
From Dog Tax (for Library)
1,797.01
66,797.01
Amount of Special Articles from Tax Levy $34,862.99
Add: Amount of Article 6, From Tax Levy 955,876.43
Total Appropriations from Tax Levy $990,739.42
PART II Annual Report
OF THE
Town Accountant
OF THE
Town of Plymouth
1826
SAGT
For Year Ending December 31, 1942
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THIRTY-FIRST ANNUAL REPORT OF THE TOWN ACCOUNTANT
For the Year Ending December 31, 1942
Plymouth, Mass., February 3, 1943
To the Board of Selectmen, Town of Plymouth.
Gentlemen:
I submit herewith report of the financial transactions of the Town of Plymouth, for the year ending December 31, 1942. The several schedules being in the usual forms and in the following order:
Schedule A. Cash Receipts and Cash Payments as re- ported to the Division of Accounts, of the Common- wealth.
Schedule B. Departmental and all special appropriat- ions and such receipts, including Federal Grants, as may be legally expended without specific town meeting appro- priation, with all payments from same classified as to purpose.
Schedule C. Estimated Receipts, other than from local taxes, as used, with the approval of the Tax Commission- er, by the Assessors in making the 1942 tax rate. Schedule also shows the actual cash receipts from the same sources.
Schedule D. Revenue Account for 1942.
Schedule E. Excess and Deficiency Account and list of all unexpended appropriation balances closed into it at the end of the year.
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