USA > Massachusetts > Plymouth County > Plymouth > Town annual report of Plymouth, MA 1945 > Part 8
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During the past year our Public Welfare workers have been continuously and painfully aware of the difficulties confronting those who depend upon public assistance, in securing suitable housing and they have seen and have become alarmed over the social results of poor housing conditions, overcrowding and doubling up of families in terms of juvenile delinquency and other problems of children, family maladjustments, bad health and per- sonal difficulties of all types. Much more could be said for the need of more adequate housing in Plymouth. "The welfare of the individual is the concern of all."
During the year we have had very fine co-operation from all of our local private agencies, the Jordan Hos- pital, and our resident physicians, dentists, druggists, manufacturing and business establishments.
One hundred and thirty "outside aid" cases have been assisted by our General Assistance Department during the year 1945. The expenditures and receipts for this type of assistance for the year were as follows :- Salaries, $6,787.90; other administrative expenses, $509.39; "outside
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aid" including aid to Plymouth settled cases in other towns and cities, $30,577.55; reimbursements from the Commonwealth of Massachusetts, other cities and towns and from individuals were $5,731.44; income from trust funds, $125.55; leaving the cost to the Town of Plymouth for "outside aid" granted, $24,720.11. Total operating cost to the Town of Plymouth was $32,017.40.
INFIRMARY
The demands upon the services and facilities of the Town Infirmary have presented the usual problems during the past year and these problems have been well cared for by our Infirmary personnel.
The need for custodial and domiciliary care for those persons not eligible for other types of public assistance and those whose physical and mental well-being are dependent upon a way of living which can only be found in an institution, have been cared for at our Town Infirm- ary. These aged persons find institutional living a source of physical security and of satisfaction in "group living" and with association with others.
The type of care offered at our Infirmary is primarily custodial care as we are not equipped to care for sick or bed cases.
The necessary improvements have been made to the south building, so that when completed, will make an additional six rooms available for occupancy some time during the next year. Some emergency repairs were made that were not evident when the work was started and for which it was ncessary to expend funds not anticipated at the beginning of the year.
The Directors of the Town Infirmary have requested the Selectmen to hard surface that part of Spring Street from the Town Barn to Summer Street.
Twenty-two persons have been cared for this year with expenditures amounting to: Salaries, $2,447.73; other
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administrative expenses, $3,857.42; "inside aid," $4,336.10. Reimbursements from the Commonwealth of Massachu- setts, other cities and towns and from individuals, $2,905.28; from rentals, $72.00; from trust funds, $6.03; a cost to the Town of Plymouth for "inside aid" at the Infirmary for the year 1945 of $1,352.79. A net cost to the Town of Plymouth of $7,735.97.
HAROLD G. ROBERTS, Chairman GORDON S. McCOSH ANDREW RAE, JR.
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REPORT OF THE BUREAU OF OLD AGE ASSISTANCE
To the Citizens of the Town of Plymouth:
Presented herewith is the annual report of the Bureau of Old Age Assistance for the year 1945.
The total amount spent in 1945 was $215,228.97, of which $81,702.00 was received from the Federal Government as its proportionate share of the cost. Of the balance approximately $93,716.00 was reimbursed to the Town by the Commonwealth of Massachuusetts leaving the net cost to the Town $39,810.00. As the money contributed by the Commonwealth goes into the Excess and Deficiency funds of the town it is necessary for the town to appro- priate the State's share of the cost each year.
Seventy-one applications were taken during the year of which sixty were approved for assistance. Forty-four cases were closed during the year, giving us a net increase in our case load of sixteen cases. We are now aiding three hundred and ninety cases under this category of assistance. Since the end of the war there has been a steadily increasing number of applications for aid, and it is anticipated that there will be a substantial increase in the load for 1946.
One of the reasons for the increase in the cost of Old Age Assistance is the fact that the State Department of Public Welfare issued new allowances for clothing and incidentals for all cases. Old Age Assistance is not a form of insurance or pension, but is a program under which payments are based on need. This means that the amount which an individual receives is actually based upon his or her own personal needs. Medical expenses, hospitali- zation, and other special needs are met when necessary.
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The State Department of Public Welfare issues a manda- tory budget with which we must comply. Every effort is made by the Federal, State, and towns to insure at least a minimum of security and comfort to persons over sixty-five years of age.
During 1944 and 1945 a considerable amount of money was contributed towards the support of Old Age Assist- ance recipients by their children. After the war with the resultant decrease in employment, the contributions of children began to diminish. The law with regard to contributions of children was changed radically on Janu- ary 1, 1946. With the new scale of exemptions and the fact that children's contributions are now figured on net rather than on gross income, these contributions have been virtually wiped out. This has resulted in an increase of over $1,200.00 per month which will greatly increase the costs for 1946.
The total amount expended for salaries for 1945 was $7,250.56 of which $3,465.34 was contributed by the Fed- eral Government, leaving a balance of $3,785.22 as the cost to the Town.
Respectfully submitted,
H. G. ROBERTS, Chairman HAROLD DAMON GORDON S. McCOSH ANDREW RAE, JR.
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AID TO DEPENDENT CHILDREN
To the Citizens of the Town of Plymouth:
Presented herewith is the annual report of the Board of Public Welfare for Aid to Dependent Children for 1945.
The cost for Aid to Dependent Children in 1945 was $40,146.95. This represented an average of 42 cases and 85 children with an average cost per case per month of approximately $78.89. Nine cases were added during the year and ten cases closed, making a net decrease of one case. The average cost per month increases gradually throughout the year as the aid for these cases is also based on need. A budget is figured in accordance with the number of people in the family and the needs of those people. These budgets change constantly as the children become older as the State mandatory budget provides different amounts for food and clothing according to the age of the individual.
Aid to Dependent Children is a form of assistance which provides allowances for the support of children under sixteen years of age, or under the age of eighteen if attending school, who have been deprived of parental care or support. The responsibility of this department is to meet the basic needs of these children and to enable them to be brought up in a suitable home. The Federal Government pays its proportionate share of the cost of this aid which is based on one-half up to $18.00 per month spent for the first child, and up to one-half of $12.00 expended for each succeeding child. The Commonwealth of Massachusetts reimburses one-third of the entire cost for this type of aid.
Of the amount of $40,146.95 spent in 1945, $7,468.96 was contributed by the Federal Government. The State's
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share of this cost was $13,382.32, leaving a balance of $19,295.67 as the cost to the Town.
Money contributed by the Federal Government as its share for the administration of Aid to Dependent Chil- dren is used for the salaries of the staff that administers this aid which is the same staff that handles the Old Age Assistance program. An amount of $836.58 was con- tributed in 1945 for the administration of the Aid to Dependent Children program.
Respectfully submitted,
H. G. ROBERTS, Chairman GORDON S. McCOSH ANDREW RAE, JR.
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REPORT OF THE CEMETERY COMMISSIONERS FOR THE YEAR 1945
The Board of Cemetery Commissioners present here- with their report for the year 1945.
It is with regret that the Commissioners have been obliged to accept the resignation of Mr. Edward R. Belcher from the Commission.
Mr. Belcher was elected a Cemetery Commissioner in 1932 and has served as Secretary during his term as Commissioner.
He was always interested in the work of the Depart- ment and his presence at our meetings will be missed by his former associates on the Board.
Mr. John B. Finney was appointed at a joint meeting of the Selectmen and the remaining Board members of the Commission, to fill the vacancy until the election of Town Officers in March 1946.
OAK GROVE AND VINE HILLS CEMETERY
Apart from the regular maintenance considerable work was done during the past year to complete the clearing up of damage caused by the hurricane of Sept. 1944.
This work has been completed.
We mentioned in the report of 1944 the desirability of continuing the work of hard surfacing additional drives in the Cemetery and asked that $1,000 be appropriated from a Cemetery Fund set up by the Town.
This fund was established and can be used for the purchasing and developing land for Cemetery purposes and for certain improvements.
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All money received from the sale of lots is deposited in this fund.
All appropriations from this fund have to be approved by the Town but do not affect the tax levy.
This requested appropriation was made but we were not able to do any hard surfacing on account of the diffi- culty of getting labor and materials.
We hope to be able to carry out this work during 1946 with the money appropriated last year and held over for this purpose.
The roof of the toolhouse has begun to leak and needs reshingling. The estimated cost of this work is $250 and we recommend an appropriation of this amount for this work.
BURIAL HILL
The hurricane damage on Burial Hill was confined principally to the uprooting of two large elms, with the result that the bank wall on Church St. at the two points where the elms were blown over was damaged.
This damage to the wall has been repaired and the tree tops removed and trunks sawed, but some work still remains to be done on the stumps.
We wish at this time to acknowledge the cooperation of Mr. John Kennedy, Supt. of the Moth Dept., in assist- ing with men and equipment in this tree removal work.
A section of walk on top of the hill was resurfaced with an Asphalt mix at a cost of $135.
CHILTONVILLE, MANOMET, CEDARVILLE AND SOUTH POND CEMETERIES
Some damage was caused to the fence around the Chiltonville Cemetery by the hurricane, but owing to the difficulty of getting carpenters only a part of the new fence necessary to replace the old one has been built.
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We will finish this work during 1946.
At the Manomet Cemetery twelve lots in the new part have been graded and loamed.
The Commissioners plan to continue this work the coming year and to develop approximately 30 lots by grading and loaming.
These lots will also be in the new section on the road- way parallel to the White Horse Road.
We request an appropriation of $1,000 for this work from the special fund mentioned in this report.
BUDGET FOR THE YEAR 1946
Appropriations requested:
Salaries:
Superintendent $2,164.37
Clerical Assistance 922.35
$3,086.72
Oak Grove and
Vine Hills
$11,250.00
Burial Hill 3,300.00
C.M.C. and S.P. Cems. 2,200.00
$16,750.00
$19,836.72
Special Account-Improvement of Cemeteries
$1,000.00
Respectfully submitted,
ARTHUR E. BLACKMER RICHARD T. ELDRIDGE JOHN B. FINNEY Board of Cemetery Commissioners.
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REPORT OF THE PLANNING BOARD
The Planning Board organized for the year 1945-46 with Allen D. Russell as Chairman and Arthur E. Black- mer as Secretary.
The Board completed the first section of the Post War Municipal Planning Committee report and filed it with the Selectmen. Due acknowledgement is given to those men who with the Planning Board made up this com- mittee. They were Messrs, Elmer C. Chandler, Theodore Brink, Abbott A. Raymond, Clifton C. Wood and Edward Chase. Most of the projects and the figuring thereon were done by these gentlemen, the Planning Board doing the collating and presentation. While little use has been made of this work as yet it is only because it was com- piled to meet an emergency which has not arisen, for which we should all be thankful.
At their various meetings the Planning Board gave further study to the question of parking, to disposition of the Knapp School, to the plans for the Westerly Route etc. The Board met with various individuals and groups and also formed a part of the larger committee appointed by the Selectmen to study the parking problem.
For those who still maintain the figures in the Muni- cipal Finance Survey which was presented by the Plan- ning Board in the 1943 Town report, with the figures for 1943-44 appearing in the 1944 report we again publish the appropriate figures to be used for 1944 line in the compilation. It is unfortunate that these figures must be a year in arrears at all times They are compiled from town reports and therefore the figures applying to one year and which should appear in the Town Report for that year cannot be made up till the report is issued and then have to wait a year before publication. We think it doubly important that the citizens should know the financial condition and operations of the town when they consider the unusually expensive town budget this year.
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For those who may desire to keep the figures up to date in the financial chart published by the Planning Board the following figures should be inserted on the 1944 lines in the various tables. Table Al Taxes
Property
$686,971.88
Motor Vehicle
15,161.82
Poll
6,802.00
Tax Title
8,333.28
Total
$717,268.98
Table A3 Departmental Receipts
General Gov't.
$1,613.59
Police
1,116.05
Health
1,734.38
Sanitation
737.62
Highways
5,884.40
Welfare
1,638.35
Street Lights
17,233.37
Education
6,477.55
Welfare 297,082.15
W. P. A.
1,069.30
Education
269,397.64
Library
14,076.35
Parks etc.
13,347.53
Cemetery
20,493.10
Protection P. & P.
15,674.56
Pensions
29,106.14
Miscellaneous
8,356.51
Wharf
2,970.07
Water
41,291.58
Total $1,003,824.30
Table B2 Annual Cost, Taxes
State Misc.
$2,018.40
State Tax
45,900.72
County Tax
38,857.86
Trust Exp. 9,080.30
Refunds Paid
2,675.94
Total $98,533.22
.
Table C Capital Exp.
Education
$3,000.00
Highways
10,924.86
Parks 1,888.32
Water
1,957.44
Table B1 Cost of Debt
Int. Temp. Loans
Int. on Bonds
2,410.00
Total $2,410.00
Princ. Gen'l Bonds
$27,500.00
Total
$27,500.00
Grand Total
$29,910.00
Summary Table Carry in totals and sub totals above
Total Income
$1,248,838.09
Total Fixed Expense
1,132,267.52
Available for Capital Expenditures
116,570.57
56,799.95
Balance to Treasury
Table A2 Shared Revenue
Corporation Taxes $86,848.04
Income Taxes 79,536.00
Soldier's Exemptions 1,245.21
Total $167,629.25
Table B3 Operating Expenses
General Gov't.
$48,338.23
Police
39,792.56
Fire
55,739.20
Health
37,012.53
Sanitation
25,277.36
Highway 61,699.79
Snow Removal 5,866.33
Recreation
1,724.22
Cemetery
7,748.70
Wharf
2,323.20
Refunds
1,987.04
Sub Total
32,985.10
Water Sales
49,602.69
Total $82,587.79
Table A4 Grants
Welfare
$103,899.41
Education
14,786.04
Highways
29,860.79
Dog Licenses
1,600.07
Old Age etc.
98,052.25
Total $248,198.56
Table A5 Licenses etc.
Licenses, Fines
$17,266.73
Betterments
243.50
Interest
4,449.38
Sales
Bonds Sold
Trust Income
11,193.90
Total
$33,153.51
U. S. Treasury Bonds Bought 42,000.00
Total $59,770.62
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Our tax rate for the year above reported was $31.20 per thousand which was the same in the preceding year. Yet we carried into surplus only $56,799.95 as against $102,165.97 the year before.
In 1942, the first war year, with a tax rate of $32.40 we carried one hundred and thirty six thousand to surplus. In 1943 with a tax rate of $31.20 we carried one hundred and two thousand to surplus. With the same tax rate in 1944 we carried only about half to surplus because of an increase of fifty nine thousand in the cost of operating the town.
The Planning Board made its estimates in 1942 or four years ago. At that time it estimated that the cost of oper- ating the town would be $1,134,540.00 in 1944. The actual figure was $1,132,267.52, an error of 2%.
The voters should note well that we can afford to spend fifty or sixty thousand dollars on capital improvements in the town without either changing the tax rate or going into debt. If more than that is spent it means heaping more taxes on the already burdened tax payer or borrow- ing, either from the public or from reserve funds.
Respectfully submitted,
ALLEN D. RUSSELL, Chairman, Planning Board.
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REPORT OF SEALER OF WEIGHTS AND MEASURES
To the Honorable Board of Selectmen:
Gentlemen:
I herewith submit a report for the year 1945, as Sealer of Weights and Measures, period from January 1st to December 31st, 1945.
Total Number of Weighing and Measuring Devices:
Tested
1,075
Sealed
937
Adjusted
56
Not Sealed
123
Condemned
15
Sealing Fees collected
$151.13
Adjusting Fees collected
11.25
Inspection which permit no fees Weighing of Commodi- ties put up for sale:
Total Tested
193
Correct
150
Over
30
Under
13
Coal in Transit Tested
3
Coal in Transit Over
3
Respectfully submitted,
H. E. GILES,
Sealer.
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LIST OF JURORS
Prepared by the Selectmen of Plymouth, Mass. for 1946
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Adams, Warren L., 92 Summer Street, Mill Emp. Adams, Wesley, 44 Samoset Street, Carpenter Alsheimer, John J., 12 Allerton St., Coal Dealer Anderson, George G., 382 Court St., Clerk Anderson, James E., 7 Lothrop St., Machinist Appleby, Albert E., 64 Oak Street, Designer Arnold, Leonard P., 7 Birch Ave., Drug Clerk Ashley, Maynard D., 44 So. Spooner St., Machine Wkr. Avery, Rutherford B. H., Birch Avenue, Farmer
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Bagnell, George F., 33 So. Spooner St., Clerk Baker, Harold W., 22 Standish Avenue, Collector of Taxes Bander, Charles H., 19 Mayflower St., Clothing Merchant Bartlett, Ephraim L., 35 Russell St., Carpenter Barufaldi, Amedio, 4051/2 Court St., Cordage Emp. Bates, Eldred B., 2 Alden Street, Salesman Baumgartner, Charles J., 139 Sandwich St., Clerk Beaman, Roy E., 17 Sever St., Undertaker Beaton, Daniel E., River St., Chauffeur. Berg, William J., 42 Court St., Clothing Merchant Billey, Peter R., 1 Holmes Terrace, Ass't Engineer Bodell, Thomas A., 24 Royal St., Supt. School Bldgs. Boutin, Elmer P., 41 Stafford St., Harbor Master Bradford, Harry A., Sandwich Street, Grocer Brewer, John D., 37 Warren Avenue, Treas., Petrol. Sales Brewster, Wallace B., 14 Mayflower St., Electrician Briggs, Lyman W., Manomet Road, Ass't Purch. Agent Brooks, Dexter M., 2 Carver St., Engineer Burns, Harry W., 9 Holmes Terrace, Comptroller
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Cameron, Leonard D., 22 Castle St., Baker Canning, Alonzo, 156 Court St., Mill Emp. Carter, George W., 29 Summer St., Mill Emp. Cash, Maurice H., 83 Cherry St., Clerk Cavicchi, Albert J., 41 Russell St., Cordage Emp. Chaplin, D. Arthur, 158 Summer St., Druggist Chase, Fred H., Jr., Off Billington St., Milkman Connelly, Francis J., 27 Allerton St., Laundry Emp. Croft, Francis E., 90 Allerton St., Cordage Emp.
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Damrell, Robertson C., 12 Winter St., Investment Adv. Davis, Warren O., 94 Warren Ave., Shipper Dean, Augustus T., 227 Court Street, Lumber Co. Emp. Deans, Henry, 47 Samoset St., Mechanic DeCost, F. Stanley, Clifford Road, Salesman Doten, Elmer T., 23 South Street, Weaver Douglas, Percy E., East Long Pond Road, Caretaker Druckenbrod, Victor G., 53 Allerton Street, Puritan Emp. Dunlap, Frank C., Clifford Road, Gasoline Business Durnion, John, 96 So. Spooner St., Cordage Emp. Dyer, Loring, 178 Court Street, Clerk
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Eldridge, Richard T., 14 Bay View Ave., Accountant Ellis, A. Linwood, Howes Lane, Curtain Mfgr. Ellis, Ernest C., Ellisville, Cranberry Grower Estes, Arthur G., Jr., 11 Jefferson St., Ass't Treas.
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Ferazzi, Gabriel, 86 South St., Student Fogarty, Thomas S., 11 Bay View Ave., Supt. Fogel, Adolph, 10 Grant St., Shipyard Wkr. Fornaciari, Harold, 104 Standish Ave., Mechanic Fox, George T., 15 Alvin Road, Cordage Emp. Franks, William H., Jr., 67 Warren Ave., Insurance Agt. Fraser, Charles H., Cliff St., Caretaker
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Goddard, Harrison F., 14 Chilton St., Cranberry Business Goodwin, James C., 191/2 Oak St., Clerk Gould, Harold W., 200 Court St., Clerk
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Haire, Howard A., Clifford Rd., Clerk Hall, Benjamin H., 3 Stephens St., Mill Emp. Harlow, Russell W., 13 Pleasant St., Retired Harlow, William W., 18 Hedge Road, Bookkeeper Heath, John S., 22 Murray St., Clerk Henderson, Charles T., 22 Davis St., Manager Heppleston, Herbert E., 70 Sandwich St., Salesman Hogan, J. Vernon, 17 Court St., Clerk Holmes, Richard C., 117 Sandwich St., Nook Farm Emp.
-. J -.
Johnson, Carl W., 51 Russell St., Mechanic Johnson, Ellis M., 354 Court St., Clerk Jones, Robert A., 13 Chilton St., Storekeeper
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Kane, Thomas, 136 Sandwich St., Printer Kiernan, Gerald A., 25 Middle St., Shipyard Wkr.
-L- Leonardi, Regolo, Main St., Ext., Shipyard Wkr.
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Maccaferri, Archille, Off Standish Ave., Merchant Malaguti, Ambrose, 231 Standish Ave., Cordage Emp. Maloon, Roger B., 21 Mayflower St., Mechanic Manion, Paul H., 73 Summer St., Tel. Emp. Manter, Walter L., Main St., Cordage Emp. Martin, Bradford, 117 Court St., Factory Worker Martinelli, Horace, 47 Stafford St., Fore River Wkr. McCosh, Gordon S., 15 Standish Ave., Painter McNeil, H. Gordon, 171/2 River St., Clerk Millman, Milton R., 150 Court St., Elec. Contr. Morton, Howard M., 19 Clyfton St., Trout Grower Morton, Lewis B., 250 Sandwich St., Overseer
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-N- Northrup, James W., 13 Mayflower St., Weaver
-0- O'Neill, Francis T., 212 Sandwich St., Baker
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Parker, Raymond L., 32 Oak St., Office Mgr.
Peterson, Harold W., 23 Nelson St., Cordage Emp.
Pincelli, Alfred M., 17 Leyden St., Clerk Pioppi, Joseph A., 21 Pleasant St., Salesman Pratt, Irving L., Cliff St., Laborer
-Q- Quartz, Henry, 277 Court St., Storekeeper
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Rae, Andrew, 3 Centennial St., Cordage Emp. Raymond, Abbott A., Jr., Fresh Pond, Manager Rezendes, Arthur S., 15 Nelson St., Janitor Robbins, Charles I., 215 Summer St., Elec. Co. Emp. Robbins, Josiah A., 102 Allerton St., Overseer Rossi, Lelio J., 25 Standish Ave., Salesman Roulston, A. Lee, 22 South St., Bank Clerk Rowe, Harry H., 17 Pleasant St., Foreman Ryan, Francis D., 9 Highland Place, Shipyard wkr. Ryan, Joseph J., 9 Highland Place, Mill Emp.
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Sampson, Emerson F., Rocky Hill Rd., Contractor Sampson, Ernest J., 19 Davis St., Clerk Sampson, Harold B., 3 Wood St., Printer Sampson, Newman A., 27 Leyden St., Mill Emp. Saunders, Albert A., 19 Franklin St., Clerk Scagliarini, Joseph, 59 South St., Shovel Operator Scheid, John N., 11 Alvin Rd., Ass't Mgr. Schroeder, Walter N., 67 Summer St., R. E. Dealer Scotton, Charles F., 5 Chilton St., Insurance Searles, John W., 2 Holmes Terrace, Cordage Emp. Sears, Winslow F., 250 Court St., Coal Dealer
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Sgarzi, William, Hedge Road, Garage Mechanic Sharkey, William J., Howe's Lane, Merchant Shaw, Arthur E., 32 Stafford St., Caretaker Sherman, Roger H., 56 Samoset St., Cordage Emp. Shipley, Raymond T., Rocky Hill Rd., Ice Dealer Simmons, Harry L., 36 Mayflower St., Foreman Siricco, Frank J., Cherry St., Mill Emp. Slade, Orrin A., 27 So. Spooner St., Cordage Emp. Strong, Warren P., 25 Allerton St., Draft Director
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Talbot, Richmond W., 33 Mayflower St., Insurance Agent Tong, Edward T., 27 Pleasant St., Restaurant Prop. True, Kenneth L., Off Church St., Laborer
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Vickery, Joseph, 76 Sandwich St., Custodian
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Walton, Frederick W., 7 Lothrop St., Machine Shop Emp. Wareham, William E., 15 Mayflower St., Weaver Whiting, Weston E., 5 Mayflower St., Trout Grower Wood, Frederick A., Federal Furnace Rd., Laborer Wood, William R., 74 Summer St., Sign Painter Woolson, Clarence A., 13 Alvin Road, Carpenter
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Zaniboni, Desidero, 23 Sea View St., Cordage Emp. Zarella, Dominic D., 270 Court St., Manager
JOHN A. ARMSTRONG, HOWARD M. DOUGLAS, HERBERT H. LANMAN, JAMES T. FRAZIER, HUGH R. MARAGHY,
Selectmen.
PART II
ANNUAL REPORT
of the
Town Accountant
of the
Town of Plymouth
1020
For the Year Ending December 31, 1945
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THIRTY-FOURTH ANNUAL REPORT OF THE TOWN ACCOUNTANT
For the Year Ending December 31, 1945
Plymouth, Mass., January 30, 1946
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, 1945, the several schedules being in the usual forms and in the following order:
Schedule A. Cash Receipts and Cash Payments as reported to the Division of Accounts of the Common- wealth.
Schedule B. Departmental and all special appropri- ations and such receipts, including Federal Grants, as may be legally expended without specific town meeting appropriation, with all payments from same classified as to purpose.
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