Town annual report of Rutland 1951-57, Part 14

Author: Rutland, Mass.
Publication date: 1951
Publisher: The Town
Number of Pages: 870


USA > Massachusetts > Worcester County > Rutland > Town annual report of Rutland 1951-57 > Part 14


Note: The text from this book was generated using artificial intelligence so there may be some errors. The full pages can be found on Archive.org (link on the Part 1 page).


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25


Commercial Revenue -- Interest


General:


On Deposits 33.80


On Deferred Taxes


290.25


On Motor Vehicle Excise 13.61


On Water Rates


18.65


On Sewer Rentals


6.05


On Certificate of Lien


2.00


On School Constr. & Remodeling


Loans 459.34


Total Commercial Revenue -- Interest


$ 823.70


Municipal Indebtedness:


Anticipation of Highway Revenue 20,000.00


School Remodeling Loan 8,000.00


School Construction Loan


190,000.00


Premium -- School Remodeling Loan 16.00


Premium -- School Construction Loan


199.50


Total Municipal Indebtedness


$218,215.50


Agency Trust and Investments:


Agency :


Dog Licences for County Workmen's Compensation Ins. 782.95


$ 822.40


Employees Payroll Deductions: Federal Taxes 10,891.76


County Retirement System


1,601.13


13,275.84


Total Agency, Trust and Investments


$ 14,098.24


26


Refunds and Transfers:


Aid to Dependent Children -- Fed. Gr. 10.40


Disability Assistance 3.10


Disability Assistance -- Fed. Gr. 69.25


Old Age Assistance


493.35


Old Age Assistance -- Fed. Gr.


29.65


Public Welfare -- Gen. Relief


96.60


Chapter 90 Construction


200.51


Machinery Maintenance


279.91


Community Hall Maintenance


20.85


All Other


41.47


Total Refunds and Transfers


$ 1,245.03


Total Receipts - 1954


$517,673.28


Cash Balance January 1, 1954


64,352.13


$582,025.41


PAYMENTS -- 1954


General Government:


Legislative:


Moderator's Salary


$ 30.00


Selectmen's Department:


Salaries


779.16


Printing, Postage, Stationery


14.59


Travel


19.11


Dues


31.00


All Other


57.73


901.59


Auditing Department :


Salary -- Town Accountant


700.00


Annual Dues


3.00


$ 703.00


27


Treasury Department :


Salary 700.00


Printing, Stationery, Postage


328.44


Surety Bond 72.50


Office Supplies and Expense


4.09


Certification of Notes


18.00


Dues


2.00


Outlay -- Check Writer


483.50


$ 1,608.53


Collector's Department :


Salary


1,000.00


Printing, Stationery, Postage


259.74


Surety Bonds 141.50


Office Supplies and Expense


52.30


Burglary Insurance


67.50


Tax Title Expenses


32.90


Dues


2.00


$ 1,555.94


Assessors' Department :


Salaries


1,050.00


Clerical Hire


195.50


Printing, Stationery, Postage and Abstracts


193.45


Dues


9.00


Travel


6.60


$


1,454.55


Law Department :


35.00


Town Clerk's Department :


Salary


200.00


Printing, Stationery, Postage


& Telephone 64.20


Surety Bond 5.00


Office Supplies and Expense


127.47 $ 396.67


28


Elections and Registration:


Salaries of Registrars $ 410.32


Election Officers 207.00


Printing, Stationery, Postage 149.82


Office Supplies and Expense 13.27


Lunches - Election Officers


45.50


$ 825.91


Planning Board


66.43


Planning Board Equipment


109.50


Public Buildings Maintenance:


Community Hall:


Janitor's Salary


1,129.33


Fuel


959.00


Light


211.06


Janitor's Supplies


38.32


Telephone


156.35


Repairs


28.50


Dishes


80.53


All Other


63.07


$


2,666.16


Total for General Government


$ 10,353.28


Protection of Persons and Property:


Police Department :


Salaries and Wages


1,764.70


Gas, Oil, etc.


105.40


Insurance -- Cruiser


203.55


Dues


5.00


All Other


16.60


$ 2,125.25


Police Cruiser


$ 2,501.97


29


Fire Department:


Janitor's Salary


94.46


Labor -- Fighting Fires 233.75


Equipment and Repairs:


Hose


621.00


Gasoline, Oil, etc.


48.15


All Other


185.38


Buildings and Grounds:


Fuel


236.92


Light


85.90


Other Expenses :


Stationery, Printing, Postage


17.00


Telephone


91.00


Insurance


490.59


Dues


3.00


All Other


65.73


$


2,172.88


Fire House Repair


$ 651.07


Outlay - New Fire Truck


$ 4,108.11


Outlay - Fire Alarm System


$ 1,397.06


Wire Inspector:


Salary


$


100.00


Sealer of Weights and Measures:


Salary


50.00


Expenses


6.28


$ 56.28


30


Forestry:


Gypsy Moth Extermination; labor


$ 50.00


Dutch Elm Disease Control:


Labor and Removal of Trees


$


100.00


Planting and trimming Trees:


Labor


$


50.00


Forest Fires :


Forest Warden


50.00


Fighting Fires


253.75


$ 303.75


Other Protection of Persons and Property:


Dog Officer: .


Expense


$


44.45


Wildcat Bounty


$


40.00


Civilian Defense:


Telephone


$


63.75


Hurricane Damage:


Labor


1,833.10


Trucks


1,525.55


Workmen's Comp. Ins.


100.39


$ 3,459.04


Tornado Fire Hazard:


Labor


2,774.35


Trucks


558.75


3,333.10


Total for Protection of Persons and Property


$ 20,556.71


31


Health and Sanitation:


General Administration:


Salaries Other Expense


145.00 16.56


$ 161.56


Tuberculosis:


Board and Treatment


728.00


County Hospital Assessment


2,641.77


$ 3,369.77


Vital Statistics:


Births


51.00


Deaths


98.00


Marriages


30.00


$ 179.00


Burial Permits


$


19.00


Inspection :


Animals


50.00


Meat-Salary and Mileage


111.88


$ 161,88


Maintenance of Town Dump


Salaries and Wages


$ 500.00


Total for Health and Sanitation


$


4,391.21


Highways and General:


General Highways:


Labor


336.35


Trucks


8.50


Dues


5.00


$ 349.85


32


Chapter 81:


Labor


7,875.20


Trucks and Machinery


7,590.80


Gravel, Tarvia, Cold Patch,


etc.


4,406.64


Signs


93.18


Workmen's Compensation Ins.


425.86


Culverts


612.36


All Other


95.71


$ 21,099.75


Chapter 90 Maintenance :


Labor


1,550.48


Trucks and Machinery


2,292.55


Tarvia and Asphalt, Stone


2,421.35


Culverts


1,450.68


Workmen's Compensation Ins.


84.95


$ 7,800.01


Chapter 90 Construction, 1953 Contract: Pleasantdale Road:


Labor 622.10


Trucks and Machinery


24.75


Loam, Grass Seed, etc.


332.15


Culverts


878.35


Workmen's Compensation Ins.


34.07


$ 1,891.42


Chapter 90 Construction, 1954 Cont. :


Labor


2,470.50


Trucks and Machinery


6,158.90


Drainage Materials


1,384.85


Cement, Stone, etc.


792.04


Workmen's Compensation Ins.


135.43


$ 10,941.72


Total for Highways - General


$ 42,082.75


Highways - Miscellaneous


Road Machinery Expense


$ 5,637.07


33


Town Garage Maintenance:


Fuel


641.76


Light


48.80


Telephone


116.15


All Other


78.29


$


885.00


Sidewalk Repairs:


Labor


61.35


Truck


71.25


Material


167.24


$


299.84


Snow and Ice Removal:


Labor


3,612.35


Trucks and Machinery


2,557.55


Calcium Chloride


243.29


Workmen's Compensation Ins.


4.75


6,417.94


Snow Fence


$


192.50


Lighting:


Contract-Street Lights


$


2,425.31


Highway Dept. Employees Vacation Allowance


$ 652.00


Outlay - Sand Spreader


$ 1,500.00


Total for Highways - Miscellaneous


$ 18,009.66


34


Charities and Veterans' Benefits:


Public Welfare Department


Administration:


Salaries and Wages:


Board of Public Welfare


200.00


Welfare Agent


1,356.00


Printing, Stationery, Postage


59.25


Office Supplies


70.14


Telephone


71.60


Combination Window


41.60


Dues


3.00


Welfare Meetings


76.31


$ 1,877.90


Outside Relief by Town:


Rent


286.87


Medicine & Medical Attendance


156.55


Cash Grants to Individuals


624.60


Burial Expense


960.00


$ 2,028.02


Disability Assistance:


From Appropriations :


Cash Grants


770.30


Hospitalization


1,199.66


Medicine & Medical Attendance


285.12


Ambulance Service


27.00


Burials


200.00


$ 2,482.08


From Federal Grants:


Office Supplies


21.26


Telephone


35.92


Welfare Meetings


18.89


Cash Grants


235.64


Hospitalization


460.00


Ambulance Service


15.00


Medicine & Medical Attendance


9.15


$ 795.86


35


Aid to Dependent Children:


From Appropriations:


Cash Grants


568.50


Medicine


15.00


$ 583.50


From Federal Grants:


Welfare Agent's Salary


94.00


Office Supplies


40.10


Telephone


24.09


Cash Grants


680.70


Medicine & Medical Attendance


47.00


$ 885.89


Old Age Assistance:


From Appropriations :


Cash Grants


13,531.71


Hospitalization


3,082.67


Ambulance Service


12.00


Other Cities & Towns


465.21


Burials


200.00


Medicine & Medical Attendance


775.14


$ 18,066.73


From Federal Grants:


Welfare Agent's Salary


902.00


Welfare Agent's Expense


123.23


Cash Grants 9,567.89


Medicine & Medical Attendance


527.44


Hospitalization


1,931.59


Ambulance


26.00


Other Cities and Towns


106.39


$ 13,184.54


Veterans' Benefits:


Agent's Salary


212.00


Supplies and Expenses


25.57


Cash Allowances


2,567.29


Medical


122.25


Hospitalization


392.00


$ 3,319.11


Total for Charities and Veterans' Benefits


$ 43.223.63


36


Schools and Libraries:


Schools:


Salaries of School Committee 275.00


Superintendent's Salary & Travel 1,223.47


Clerks in Supt. 's Office 1,091.95


Janitors' Salaries 4,630.67


Printing, Stationery, Postage


154.35


Telephone


94.37


School Census


44.51


New Equipment


141.87


School Library


179.69


Teachers' Salaries


47,549.53


All Other (General)


420.90


High School Tuition


296.00


Text Books and Supplies :


High School Books


14.18


High School Supplies 87.47


Elementary School Books


1,660.81


Elementary School Supplies 1,290.75


Diplomas and Graduation Exercises 18.85


Transportation 15,469.81


Fuel


2,547.49


Light


945.38


Maintenance of Buildings & Grounds :


Painting


2,200.00


Repairs


1,149.46


Janitor's Supplies


192.24


Rent


691.25


School Health:


Physician


225.00


Nurse (Salary & Travel)


636.01


All Other


37.63


Trade Schools:


Tuition


1,910.60


Transportation


613.21


$ 85,792.45


37


Rutland Center School Construction


$168,260.53


School Bond Issue


$ 215.50


Wachusett Regional School-Debt & Interest $ 5,456.77


Wachusett Regional School-General Control


$ 16,829.73


School Athletic Activities


$ 594.32


School Lunch Program


$ 1,256.07


Total for Schools


$278,405.37


Public Library:


Librarian's Salary


520.00


Books


251.04


Periodicals


47.50


Office Supplies and Expense


24.45


Building Repairs


81.40


$ 924.39


Total for Schools and Library


$279,329.76


Recreation and Unclassified:


Park Commissioners' Salaries


$ 225.00


Parks Department:


Salaries and Wages


1,229.05


Maintenance 341.51 $ 1,570.56


State Parks and Reservations Assessment


485.82


Fourth of July Celebration


250.00


Memorial Day


341.94


Care of Town Clock


60.00


Curbing - Leo Brooks Square


142.47


Land Damage


150.00


Insurance on Public Buildings


1,214.73


Workmen's Compensation Insurance


1,437.78


38


Printing Town Reports Printing Valuation Books


$ 368.00


189.00


Worcester County Retirement System Expense


1,935.60


State Audit of Municipal Accounts


144.71


Total for Recreation and Unclassified


$ 8,515.61


Enterprises and Cemeteries:


Water and Sewer Department:


Administration :


Commissioners' Salaries


275.00


Superintendent's Salary


3,900.00


Printing, Stationery & Postage


26.68


All Other


168.56


General:


Labor


417.86


Trucks


671.42


Equipment and Supplies


694.04


Pipe and Fittings


1,360.94


Pumping Station:


Fuel, Light and Power


3,797.09


Repairs


470.01


Supplies, etc.


260.89


Service Pipe :


Labor


-


15.00


$ 12,057.49


Maple Avenue - Water Main


Labor


459.88


Hired Equipment and Labor


699.00


Pipe and Fittings


2,334.99


Hydrants


257.92


$ 3,751.79


39


Replacing Pipe - Pommagussett Rd.


Pipe and Fittings 1,666.36 Hired Equipment, Escavating, etc. 554.75 $ 2,221.11


Sewer Department:


Sewer Disposal (Comm. of Mass.)


$ 676.87


Total for Water and Sewer Departments


$ 18,707.26


Cemetery Department:


Care of Old Cemeteries - Labor


$ 185.85


Total for Enterprises and Cemeteries


$ 18,893.11


Interest:


Temporary Loans :


Anticipation of Revenue


58.61


General Loans:


Municipal Building Loans


2,565.00


Water Main Loans


390.01


Water Equipment Loans


31.24


Highways Equipment Loans


3.75


$ 2,990.00


Total for Interest


$ 3,048.61


Municipal Indebtedness:


General Loans:


Municipal Building Loans


4,000.00


Water Main Loan


3,500.00


Highway Equipment Loan 500.00


Water Equipment Loan


1,000.00


$ 9,000.00


Total for Municipal Indebtedness


$ 9,000.00


40


Agency, Trust and Investment:


Agency :


County Tax Dog Licenses for County


4,502.33 830.40


Trust and Investment:


Employees Payroll Deductions:


Federal Taxes


10,906.42


County Retirement System 1,562.32


$ 17,801.47


Total for Agency, Trust and Investment


$ 17,801.47


Refunds and Transfers:


Refunds :


Sewer


7.50


Taxes


1,064.87


Motor Vehicle Excise


803.13


Water


5.00


$ 1,880.50


Total Refunds and Transfers


$ 1,880.50


Total Payments - 1954


$477,086.30


Cash Balance December 31, 1954


104,939.11


$582,025.41


TOWN OF RUTLAND 1954


TABLE OF ACCOUNTS


Appropriation Annual Town Meeting


From Reserve Fund


From Other Sources


Totals


Expended


Unexpended Balance


Moderator


$ 30.00


$


$


$ 30.00


$ 30.00


$


Selectmen's Salarics


825.00


825. 00


779. 16


45. 84


Selectmen's Expense


150.00


150.00


122.43


27. 57


Town Accountant's Salary


700.00


700.00


700.00


Town Accountant's Expense


25.00


25.00


3.00


22.00


Treasurer's Salary


700.00


700.00


700.00


Treasurer's Expense


300. 00


109. 46


15. 57 h


425.03


425. 03


Treasurer's Dept. - Check Writer


498.00 k


498. 00


483. 50


14.50


Tax Title Expense


300.00


300. 00


32. 90


267. 10 **


Collector's Salary


1,000.00


1,000.00


1,000.00


Collector's Expense


500.00


23.04


523. 04


523.04


Assessors' Salaries


1,050.00


1,050.00


1,050.00


Assessors' Expense


255.00


7. 12 e


262. 12


209.05


53. 07


Assessors' Clerk Hire


150.00


45. 50


195. 50


195.50


Town Clerk Salary


200.00


200.00


200.00


Town Clerk Expenses


163.00


33.67


196.67


196.67


Planning Board Expense


75.00


75.00


66. 43


8. 57


Planning Board Equipment


110.00


110.00


109.50


. 50


41


Elections and Registration


850.00


850.00


825. 91


24.09


Community Hall Maintenance


2,500.00


116. 81


20.85 e


2,637.66


2,637.66


Community llall Repairs


500.00


500. 00


28. 50


471.50 **


Police Department


1,800.00


27. 22


298. 03 k


2, 125. 25


2,125. 25


Police Department - Cruiser


2,800.00


-298.03 k


2, 501. 97


2,501. 97


Fire Department


2,171.00


1.88


2,172. 88


2, 172. 88


Forest Warden


50.00


50.00


50.00


Forest Fires


300. 00


300.00


253. 75


46. 25


Purchase of Fire Truck


4,109.64 c


4,109.64


4,108. 11


1.53


Fire Alarm System


1,665.00


1,665.00


1,397.06


267.94


Fire House Repair


500.00


152. 00


652.00


651.07


. 93


Dog Officer


150.00


150.00


44. 45


105. 55


Wire Inspector


100.00


100.00


100.00


Sealer of Weights and Measures Salary


50.00


50.00


50.00


Sealer of Weights and Measures Expenses


10.00


10.00


6. 28


Moth Department


50.00


50.00


50.00


Tree Warden


50.00


50.00


50.00


Dutch Elm Disease Control


100.00


100.00


100.00


Workmen's Compensation Insurance


1,200.00


237. 78


1,437.78


1,437. 78


Fire Insurance - Public Buildings


1,214.73


1,214.73


1,214.73


Civil Defense


100.00


398. 76


63. 75


Wildcat Bounty


40. 00


40.00


Board of Health Expenses


950.00


950.00


875. 44


29. 78 **


Board of Health Salaries


145.00


145.00


145.00


44.78


Town Dump Maintenance


500.00


500. 00


500.00


Cattle Inspection


50.00


50.00


50.00


Vital Statistics


200.00


200.00


179.00


21.00


General Highways


350.00


350.00


349. 85


. 15


Chapter 81 - Highway Maintenance


4,500.00


103. 27 h


16,500,00 a


21,103.27


21,099.75


3.52


Legal Expense


200.00


200.00


35.00


165.00 **


3. 72


298. 76 c


335.01 **


40. 00 h


Chapter 90, Maintenance Chapter 90, Construction County:


2,600.00 7,971. 51


Chapter 90, Maintenance


2,600.00


Chapter 90, Construction


3,985. 75


33,657. 26


Receipts Reserved for Appropriations: Road Machinery


5,251.62


Compensation Insurance 433. 68


351. 20 State Reimbursements for: Disaster Abatements Disater Expense 4,425. 82


10, 462. 32


Reserve Fund - Overlay Surplus


1,900.81


Overlays Reserved for Abatements .;


Levy of 1951


. 76


Levy of 1952


92. 85


Levy of 1954


2,392.69


2,486.30


Revenue Reserved Until Collected: Motor Vehicle and Trailer Excise Tax Title and Tax Possession Departmental 1,358. 11


2,116. 19


Water 3,958.21


Aid to Highway


13,657.26


23,179. 70


Surplus Revenue


67,637. 62


$371, 907. 71


$371, 907. 71


DEBT ACCOUNTS


Serial Loans: Inside Debt Limit:


$209,000.00


Municipal Garage Loan


$ 11,000.00


School Construction Loan


190,000.00


School Remodeling Loan


8,000.00


209,000.00


General


6,000.00


27,500.00


Outside Debt Limit:


General:


Public Building Loan


6,000.00


Public Service Enterprise: Water


21,500.00


27,500.00


$236, 500. 00


$236, 500. 00


TRUST ACCOUNTS


Trust Funds: Cash and Securities


$ 15,067. 53


School Fund: Charles T. Monroe Fund


$


8, 183. 52


Library Funds:


Sarah E. Bartlett Fund Horace H. King Fund


659. 95


David Putnam Fund


220. 18


6,584.01


Rural Cemetery Funds: Rufus Houghton Fund


100.00


Frederick Hunt Fund


200.00


300.00


$ 15,067. 53


$ 15,067. 53


42


Net Funded or Fixed Debt: Inside Debt Limit: General


Public Service Enterprise


21,500.00


Overestimate 1954: County Hospital Assessment


2,207.15


Estimated Receipts - to be Collected


40, 947.68


Overlay Deficits:


77. 61


Levy of 1948 and Prior Years Levy of 1949


4.87


Levy of 1950


11.68


Levy of 1953


958. 34


1,052.50


Expenditures in Anticipation of Reimbursement by State: Disaster Expense


4,416. 28


2,089.93


Outside Debt Limit:


5,703.88


School Athletics


130. 48 c 464.01 h


594. 49


594. 32


.17


Wachusett Regional School - Debt & Interest 5,456. 77


5,456. 77


5,456. 77


16,829. 73


16, 829.73


16, 829. 73


402. 29


4. 39


5.00 e


512. 71 f


924. 39


924. 39


Rutland Center School Construction


190. 000.00 n


14,000.00 m


204,000.00


168, 260. 53


Rutland Center School Remodeling


8,000.00 n


8,000.00


School Construction Loan Premium


199. 50


199. 50


School Remodeling Loan Premium


16.00


16.00


Reserve Fund


2,500.00


500.00 o


3,000.00


(*)


533.09


Memorial Park - Special Fund


1,076.85 c


1,076.85


1,076.85 **


Shade Tree Donation


100.00 h


100.00


100.00 **


Park Commissioners' Salaries


225.00


225.00


225.00


Parks - Maintenance


1,530.00


40.56


1,570.56


1,570. 56


Old Cemeteries


200.00


185. 85


14. 15


Care of Town Clock


30.00


30. 00 c


60.00


60.00


Damages to Persons & Property


100.00


100.00


100.00


Curbing - Leo Brooks Square


150.00


150.00


142. 47


7. 53


Memorial Day


300.00


41.94


341. 94


341. 94


Fourth of July Celebration


250.00


250.00


250.00


Printing Town Reports


368.00


368.00


368.00


Extension Service


50.00


100.00


100.00 **


Printing Valuation Books


189.00


189.00


189.00


Burial Reimbursement


135.00 h


135.00


135.00 **


Water & Sewer Department:


Commissioners' Salaries


275.00


275.00


275.00


Superintendent's Salary Maintenance


9,000.00


9,000.00


8,559. 36


440. 64


Water Mains - Maple Ave. & Prescott St.


1,056.42 c


3, 756. 42


3,751.79


4.63


Replacing Pipe - Pommagussett Road


945. 00


1, 300.00 m


2,245.00


2,221. 11


23.89


Sewer Line Survey - Highland Park Road


500.00


500.00


500.00 **


Maturing Debt


9,000.00


9,000.00


9,000.00


Interest


2,728. 75


10.61


3,048.61


3,048.61


Worcester County Retirement System Assess.


1,935.60


1,935.60


1,935.60


State Assessments:


Parks & Reservations


485. 82 g


485. 82


485. 82


Audit of Municipal Accounts


144. 71 g


144.71


144.71


County Tax


4, 502. 33 g


4,502. 33


4,502. 33


Tuberculosis Hospital Assessment


2,641. 77 g


2,641. 77


2,641. 77


Dog Licenses - For County


830. 40 h


830. 40


830. 40


Federal Taxes Withheld


10,906. 42 i


10, 906. 42


10, 906. 42


County Retirement Deductions


1,562. 32 i


1,562. 32


1,562. 32


Refunds


1,880.50 h


1,880.50


1,880.50


$223, 559. 87


$2, 466. 91


$315, 234. 87


$541, 261. 65


$477,086. 30


$61, 708. 44


Key to column three:


(a) State Allotments


(b) State and County Allotments


(c) Balances from 1953


(d) Federal Grants


(e) Refunds


(f) County Dog Tax $497. 71; Donations $15.00


(g) From Revenue


(h) Receipts


(i) Payroll Deductions


(j) From Machinery Rental Fund


(k) Appropriation Transfers


(1) Loan Premium Received expended for payment of School Bond Issue


(m) From Surplus Revenue


(n) Loan


(o) From Overlay Surplus


(p) State Tornado and Hurricane Reimbursement


Reserve Fund Transfers shown in second column


* Balances carried forward to 1955


43


3,900.00


3,900.00


3,900.00


2,700.00


50.00 c


200.00


35,739. 47 ** 8,000.00 **


199. 50 1


16. 00 1


Wachusett Regional School - General Control Library


309. 25 h


TOWN OF RUTLAND - BALANCE SHEET DECEMBER 31, 1954 GENERAL ACCOUNTS


CASH


$ 104, 939. 11


TEMPORARY LOANS: Anticipation of Highway Revenue


$ 20,000.00


ACCOUNTS RECEIVABLE: Taxes:


PAYROLL DEDUCTIONS:


Levy of 1952


$ 3. 90


Federal Taxes $ 1,484.41


Levy of 1953:


County Retirement Deductions 199. 22


1,683.63


Personal Property


4.40


Real Estate


3,166.48


Workmen's Compensation Insurance


782. 95


Levy of 1954:


Dog Licenses -- For County


5. 40


Poll


Playground Donation


1,076.85


Personal Property


1,474.86


Shade Tree Donation


100.00


Real Estate


11,360. 38


16,018.02


Burial Reimbursement


135.00


Motor Vehicle and Trailer Excise: Levy of 1954


5,279.67


Disability Assistance;


Administration


323.00


Tax Titles


1,837. 19


Tax Possessions


242. 50


2,079.69


Departmental:


Sewer Rentals


735. 90


Temporary Aid


719. 41


Aid to Dependent Children


145. 19


Veterans Services


519.00


2,119.50


Administration


840. 81


Assistance


917. 28


3,898.79


Water Rates


5,873.06


Aid to Highways:


State


13,729. 20


County


6,100.00


19,829. 20


APPROPRIATION BALANCES:


Tax Title Expense


267. 10


Legal


165.00


Community Hall Repairs


471.50


Civil Defense


335. 01


Land Damage


250.00


Health Expense 29.78


Hwy. -- Chapter 90 Construction 1954 3,258.79


Rutland Center School Construction 35,739. 47


Rutland Center School Remodeling 8,000.00


Worcester County Extension Service 100.00


Survey Sewer Line -- Highland Park Rd.


500.00


49,116. 65


OVERESTIMATES 1953:


State Parks & Reservation Assessment


1.92


County Tax


157. 14


County T. B. Hospital Assessment


2,207. 15


2,366. 21


44


REVOLVING FUNDS:


School Lunch


711. 73


OVERDRAWN ACCOUNTS:


Hurricane Damage


3,459.04


Overlays, 1948 and Prior Years


77.61


Overlays, 1949


4.87


Overlays, 1950


13.68


Overlays, 1953


646. 78


Overlays, 1954


993. 38


5,195. 36


FEDERAL GRANTS:


Assistance


170.00


Aid to Dependent Children:


Administration


190.62


Assistance


1,457.08


Old Age Assistance:


8.00


LIABILITIES AND RESERVES


ASSETS


RECEIPTS RESERVED FOR APPROPRIATIONS: Highways Machinery Rentals


7,206.79


RESERVE FUND - OVERLAY SURPLUS 2,400.81


OVERLAYS RESERVED FOR ABATEMENTS: Levy of 1951 . 76 Levy of 1952 77. 25


78.01


REVENUE RESERVED UNTIL COLLECTED:


Motor Vehicle and Trailer Excise 5,279.67


Tax Titles and Tax Possessions 2,079.69


Departmental 2,119. 50


Water 5,873.06


15, 351. 92


SURPLUS REVENUE


56, 418. 87 $ 161, 333. 61


45


$ 161, 333. 61


DEBT ACCOUNTS


NET FUNDED OR FIXED DEBT


$ 230,000. 00


Public Building Construction Loan


$ 4,000.00


Town Garage Construction Loan


9,000.00


Water Pumping Station Equipment Loan


1,500.00


Water Mains Loan-Central Tree Road


4,500.00


Water Mains Loan-Maple Ave. & Prescott St.


13,000.00


School Construction Loan


190,000.00


School Remodeling Loan


8,000.00


$ 230,000.00


$ 230, 000. 00


TRUST ACCOUNTS


$ 15,229. 12


Charles T. Monroe School Fund


$ 8,345. 11


Library Funds:


Sarah E. Bartlett Fund


5,703.88


Horace H. King Fund


659. 95


David Putnam Fund


220. 18


6,584.01


Rural Cemetery Funds:


Rufus Houghton Fund


100.00


Frederick Hunt Fund


200.00


$ 300.00


$ 15, 229. 12


$ 15,229. 12


TRUST FUNDS - CASH AND SECURITIES


-


46


REPORT OF STATE AUDIT FOR 1955


October 15, 1954


To the Board of Selectmen Mr. Frank J. Brooks, Chairman Rutland, Massachusetts


Gentlemen:


I submit herewith my report of an audit of the books and the accounts of the town of Rutland for the period from Oct- ober 15, 1952 to August 31, 1954, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. William Schwartz, Assistant Director of Accounts.


Very truly yours, HERMAN B. DINE Director of Accounts


HBD : EMH


Mr. Herman B. Dine Director of Accounts


Department of Corporations and Taxation


State House, Boston


Sir:


As directed by you, I have made an audit of the books and accounts of the town of Rutland for the period from October 15, 1952, the date of the previous examination, to August 31, 1954, and submit the following report thereon:


The records of financial transactions of the several de- partments receiving or disbursing money for the town or commit- ting bills for collection were examined, checked, and verified


47


by comparison with the reports and the records of the town trea- surer and the town accountant .


The accountant's ledgers were analyzed, the appropria- tions and loan authorizations were checked with the town meeting records, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on Au- gust 31, 1954.


The books and accounts of the town treasurer were exa- mined and checked. The recorded receipts were analyzed and compared with the accountant's ledgers, with the records of the departments making payments to the treasurer, and with other sources from which money was paid into the town treasury, while the recorded disbursements were compared with the selectmen's warrants authorizing the treasurer to disburse town funds and with the accountant's books .


The cash book footings were verified, and the treasurer's cash balance on August 31, 1954 was proved by reconciliation of the bank balances with statements furnished by the banks of de- posit and by actual count of the cash in the office.


The tax title deeds on hand were examined and listed, the amounts transferred from the tax levies to the tax title ac- count being verified and the tax titles, as listed, being checked with the records at the Registry of Deeds.


The payments of maturing debt and interest were verified by comparison with the amounts falling due and with the cancelled securities on file.


The savings bank books and securities representing the investment of the trust funds in the custody of the town treasurer were examined and listed, and the income was proved.


The books and accounts of the tax collector were exa- mined and checked in detail. The taxes and excise outstanding at the time of the previous examination, as well as all subsequent commitments, were audited and proved with warrants issued by the board of assessors. The recorded abatements were checked with


48


the assessors' records of abatements granted, the recorded col- lections were compared with the payments to the treasurer as re- corded on the treasurer's and the accountant's books, and the outstanding accounts wer listed and proved with the controlling ledger accounts.


Verification of the outstanding accounts was made by send- ing notices to a number of persons whose names appeared on the books as owing money to the town, and from the replies received it appears that the accounts, as listed, are correct.




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