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