USA > Massachusetts > Essex County > Saugus > Town annual report of Saugus 1926 > Part 6
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Trust Funds
I have compared the savings bank books in the hands of the Treasurer with the amount called for in the Perpetual Care Fund account as being on deposit December 31, 1926, and the books and the amounts agree.
The George Melvin Wilson Library Fund account was veri- fied by examining the Liberty Bonds in the hands of the Treasurer, which are registered bonds, also the savings bank book.
Respectfully submitted,
EDWARD GIBBS, JR.
Town Accountant.
January 31, 1927.
Summarized Statement of the Appropriation Accounts for Year Ending December 31, 1926
Balance carried over Trom igà5
Appropriations Annual Meeting
Transfera Special Mecl. Ing, Oct. 13, '36
Transferred [rom Heserve Fund
Miscellaneous Receipla
Total Credli
Expenditures
Reverting 10 Treasury
Balance carried Over 10 1937
LEGISLATIVE : Finance Committee Planning Board
GENERAL GOVERNMENT :
Selectmen's Department
2, 185 00
2,185 00
2.166 20
18 80
Accountant's Department
1,395 00
$50 00
1,445 00
1,443 80
1 20
Treasurer's Departinent .
2,150 00
30 00
2,180 00
2,179 60
40
Collector's Department
3.400 00
115 00
3,515 00
3.514 98
02
Assessors' Depurtinent .
6,189 00
100 00
6,289 00
6,289 00
Registration Town Notes
70 00
70 00
52 00
18 00
Law Department
750 00
51 51
801 51
801 51
Town Clerk
800 00
800 00
800 00
Election and Registration
1,600 00
1,600 00
2,422 00
178 00
Town Hall .
3.735 00
300 00
4.035 00
3.995 79
39 21
Bond Premium Account
19 50
19 50
19 50
PROTECTION OF PERSONS AND PROPERTY :
Police Department
13.997 30
Refund,
$ 70
23,998 00
23,997 83
17
Police Department Auto
1,000 00
1,000 00
1,000 00
Town Constable
50 00
50 00
50 00
Ftre Engineers' Salarles
133 36
133 36
133 36
Superintendent of Fire Alarm
250 00
250 00
250 00
Chiet of Fire Department
2,200 00
2,200 00
2,200 00
Ftrenien's Salarles
17,090 00
17,090 00
17,090 00
Forest Warden
100 00
100 00
100 00
Fire Department Expenses
4.940 00
4 ' 940 00
3.283 74
1,656 26
Hydrant Service
500 00
500 00
500 00
Inspector of Bulldings
975 00
975 00
908 56
66 44
Sealer of Welghts and Measures
750 00
750.00
750 00
Gypsy Moth Department
2,085 09
4.285 09
4.279 94
5 15
Tree Warden
700 00
97
700 97
700 97
HEALTH AND SANITATION :
Health Department .
2,238 00
1,100 00
3,338 00
3.337 60
40
Vital Statistics .
150 00
150 00
94 75
55 25
Inspector of Plumbing
1,200 00
1,200 00
1,200 00
Inspector of Milk and Cattle
300 00
300 00
285 75
14 25
Ashes and Garbage .
5,180 00
5,180 00
5.179 90
10
Unpaid BlIls, Health Department, 1923
112 25
112 25
[12 25
HIGHWAYS AND BRIOGES :
Highway Department
27,300 00
Refund,
62 55
17,362 55
27,360 35
1 10
Harrisor. Avenue
3.000 00
3,000 00
2.924 74
75 26
Reconstruction, Elm Street .
3.000 00
3,000 00
2.550 01
$449 99
Main Street Repairs
3,500 00
1,500 00
1,334 38
165 62
Permanent Construction : Lincoln Avenue
17,000 00
1925 Bal. restored, 1,373 05 From County, State 4,320 66
18,373 º5
16,495 6:
1.877 43 6.749 66
Sidewalks
5,000 00
5,000 00
4.271 81
728 19
Snow and Ice
13,100 00
820 00
13,920 00
13,913 90
6 10
Street Lighting
10,616 37
10,616 32
9.930 79
685 53
Drainage, Sherman Street, ete.
1,500 00
$250 00
1.250 00
1,247 60
1 40
CHARITIES :
Overseers of the Poor
16,500 00
18 10
16,518 10
16,516 51
1 59
Saugus Home
11,500 00
2 18
11,502 18
11,043 38
458 80
Saugus Home Repairs
1,000 00
2,000 00
1,000 00
State Aid
1,000 00
Refund,
46 00
1,046 00
1,043 00
3 00
Soldiers' Burial
200 00
200 00
82 13
117 87
Soldlers' Rellef
4.500 00
Refund,
40 00
4,540 00
3,098 50
1,441 50
EDUCATION AND LIBRARIES :
185,300 00
185,358 99
185,304 62
54 37
School Repairs
10 750 00
212 51
150 00
11,243 83
10,243 83
High School Heating Plant .
8,000 00
1,222 51
6,777 49
6.513 25
264 24
Emerson School Heating Piant
5,000 00
390 00
4.610.00
4.573 13
36 77
Public Library
4.500 00
WilsonFund Income, 91 37
4.713 07
4.704 22
UNCLASSIFIED :
Memorial Day
300 00
27 33 50 00
1,000 00
995 25
4 75
Insurance
6,022 44
6,022 44
5,960 72
61 72
Stackpole's Field
300 00
300 00
290 48
9 52
Fourth of July Celebration
2,000 00
2,014 00
1,648 73
365 27
Public Grounds
250 00
250 00
249 91
Reserve Fund
6,000 00
6,000 00
5.997 36
1 64
Essex County Tuberculosis Hospital
2,336 47
2,336 47
2,336 47
New Lincoln (Sweetser ) School
$5.188 47
2,500 00
2,500 00
2,492 49
7 51
593 18
1,000 00
1.593 18
1.441 77
151 41
Survey Sewerage System
1,025 00
1,025 00
1,000 00
25 00
Town Hall Repairs .
1,393 79
1.393 79
1.172 16
221 63
Old Town Hall Repairs
4.50 00
450 00
116 33
333 67
Zoning
1,500 00
1,500 00
500 00
1,000 00
Unpaid Bills
5.000 00
5,000 00
4.882 46
117 54
Land for School Purposes :
550 00
550 00
5,50 00
Cleveland Avenue Fairmount Avenue Cleveland Avenue
200 00
200 00
200 00
ENTERPRISES AND CEMETERIES :
Water Purchases
16,500 00 17,200 00
1,650 00 2,600 00
950 00
Refunds,
132 53
Water Extension .
5.000 00
16 91
19,932 53 7,616 91
19.895 66 7,616 91
Water Extension :
1,800 00
1,800 00
1,798 47
1 53
Pinehurst Avenue, etc.
1.500 00
1,500 00
1,499 54
46
Burrill Street, etc.
1,050 00
1,050 00
1,000 89
49 11
Walden Avenue, etc.
1,500 00
1.500 00
1.472 42
27 58
Anawan Avenue
460 00
3 61
463 61
463 61
Seaview Avenue
1,000 00
1,000 00
747 39
252 61
Broadway
1,000 00
1,000 00
762 19
237 SI
Cliff Road
2.950 00
2,950 00
2.716 70
233 30
Fairview
2,800 00
2,800 00
2.796 08
3 92
Great Woods Road
10,000 00
10,000 00
Golden Hills
5+500 00
13 50
5,513 50
5,513 50
Cemetery
INTEREST AND MATURING DEBT :
10,500 00
Premium.
5 02
10,505 02
9.001 72
1,413 30
Interest on Temporary Loans
8,743 75
8,743 75
8,456 25
287 50
Interest on Water Loane
1,787 50
17,000 00
17,000 00
Schoolhouse Loan Bonds
3,500 00
3,500 00
3.500 00
Water Loan Bonds .
$8,200 44
$574.415 48 5.997 36
$2,600 00
$5,997 36
=$61,419 05
$652,632 33 5.997 36
$604.283 50 5,997 36
$10,091 63
$38,257 20
Less Amount Transferred from Reserve Fund
$8,200 44
$568,418 12
$2,600 00
$5,997 36
$61,419 05
$646,634 97
$598,286 14
$10,091 63
$38,257 20
Balance carrled over from 1925
$8,200 44
Appropriation Annual Meeting, Less Transfers
568,418 17
$568,418 12
$2,600 00
$ 5,997 36
$61,419 05
Miscellaneous Receipts
61,419 05
Total Expenditures .
Unexpended Balance Reverting to Treasury
$598.286 [4 10,091 63 38,257 20
$10,091 63
$38.257 20
Unexpended Balance carrled over to 1927
$646,634 97
$646,634 97 $646,634 97
9
$350 00
$350 00
$250 73
200 00
200 00
117 96
$99 27 82 04
Tax Title Expenses
900 00
900 00
. 723 04
176 96
Public Works Department
5.124 00
5,124 00
5,123 55
45
2,600 00
Appropriation Special Meeting, October 13, 1926
5.997 36
Transferred from Reserve Fund .
350 00
350 00
350 00
16,500 00
[6,011 29
488 71 36 78
Water Maintenance
Bond Issue. 55,000 00
60,188 47
43.815 06
16,373 41
Walnut Street
8,000 00
12,320 66
5,571 00
Schools
Refund.
58 99
Refund.
131 32
Refund,
121 70
327 33
327 33
Printing and Distributing Town Report
950 00
Refund,
14 00
Re-locate Mains, Sweetser School
Cliftondale Playgrounds
Clark and Falrvlew
850 00
$50 00
$49 6S
32
Interest on School Loans
1.787 50
1,787 50
10,000 00
17,000 00
Refund, Refund.
2,200 00
Refund,
103
REPORT OF AN AUDIT.
1926]
Report of an Audit
OF THE ACCOUNTS OF THE TOWN OF SAUGUS
From January 1, 1913 to July 21, 1926 Made in accordance with the Provisions of Chapter 44, General Laws. October 4, 1926
To the Board of Selectmen, Mr. Harold E. Dodge, Chairman, Saugus, Massachusetts.
GENTLEMEN :- I submit herewith my report of an audit of the accounts of the town of Saugus for the period from January 1, 1913, to July 21, 1926, made in accordance with the pro- visions of Chapter 44 of the General Laws. This report is in the form of a report made to me by Mr. Edward H. Fenton, Chief Examiner of this Division.
Very truly yours, THEODORE N. WADDELL, Director of Accounts.
Mr. Theodore N., Waddell, Director of Accounts,
Department of Corporations and Taxation, State House, Boston.
SIR :- As directed by you, I have made an audit of the books and accounts of the town of Saugus for the period from January 1, 1913 to July 21, 1926, as petitioned for by vote of the town, and submit the following report thereon :-
The financial transactions of the town as recorded on the books of the several departments receiving or disbursing funds for the town were examined and verified.
The books and accounts in the treasurer's office were examined and checked in detail. The recorded receipts were checked with the records in the several departments collecting money for the town, where such records were available, and with the other sources from which money was paid into the town treasury.
104
TOWN DOCUMENTS.
[Dec. 31
The recorded payments were checked with the warrants authorizing the treasurer to disburse town funds and with the accountant's records.
The cash book was footed throughout for the period covered by the audit and was found to be correct with the exception of page 242, the total for this page being recorded as $50 less than the actual addition of the page. A further examination dis- closed the fact that on October 31, 1921, an entry was made of a receipt of $100. for a perpetual care fund, but the entry in Book No. 12367 of the Commonwealth Savings Bank of Lynn shows a deposit of only $50 to the credit of this fund ; and the person who made the deposit stated that it was for $50. and the fund is so reported in the annual town report. It would therefore appear that the error in addition of the cash book was made intentionally to correct the over-entry of the receipt of the fund.
The books and accounts in the collector's office were exam- ined and checked in detail. The commitments of taxes and moth assessments were examined and compared with the assessors' records ; the recorded receipts were checked with the commitment books, with the treasurer's cash books and with the accountant's general ledger ; the abatements were checked with the assessors' records of abatements granted ; and the outstand- ing accounts were listed and reconciled with the controlling accounts in the general ledger.
The outstanding accounts were further verified by mailing notices to almost all of the persons whose names appeared on the books as owing money to the town, and from the replies received I am satisfied that the accounts are correct.
The town clerk's records of receipts from hunting and fishing and dog licenses issued for the State and the county were checked, and the payments to the State and the county treasurers were verified.
At the annual town meeting of 1922 the town voted a fixed salary for the town clerk and also voted that fees from all sources should be paid into the town treasury. Since that time all receipts of the office, with the exception of fees for issuing dog and hunting and fishing licenses have been paid into the treas- ury. As the fees retained were not specifically mentioned in the vote fixing the town clerk's salary, they have been kept by the town clerk. I would therefore recommend that some definite action be taken regarding the fees for issuing dog and
105
REPORT OF AN AUDIT.
1926]
hunting and fishing licenses, so that no misunderstanding may arise in the future as to the disposition of these fees.
It has been the practice of the town clerk to deposit receipts on account of licenses issued for the State and the county in his personal bank account, and while the balance to the credit of his personal account at the date of the audit was greatly in excess of the amount of public funds in his possession, I would recommend that all public funds be deposited in a separate bank account.
The records of tax titles held by the town were examined and checked in detail. The tax titles were listed from the treasurer's card records and checked with the deeds on file in his office. The necessary entries to cover errors and omissions were made, and the accountant's ledger account was adjusted to agree with the card records and deeds on file.
The tax title account shows that the titles held by the town July 21, 1926, aggregated $44,419.78, an increase of more than · $30,000 since 1913. As the actual value of tax titles is always a serious question, owing to the fact that on old titles the oppor- tunity for declaring them invalid on account of technicalities is very great, the validity of the titles in question should be deter- mined at once, so that those proven defective may be charged off the books, a new and positive assessment made, and the revenue due the town collected or the property taken under the present law, which is reasonably clear and easily enforced.
At a special town meeting held June 30, 1913, a vote was passed authorizing the selectmen to sell the land owned or there- after acquired by the town of Saugus for the non-payment of taxes, and to execute in the name of the town deeds therefor. Under authority of this vote the selectmen have authorized the sale, not only of property acquired at a final sale, but of property held under tax titles for sums very much less than the actual cost to the town. It is therefore evident that the practice of allowing taxes to accumulate year after year on the property for which the town holds tax titles should be discontinued and that the town, as soon as possible after acquiring a tax title deed, should petition for the foreclosure of all rights of re- demption, as provided for in Section 65, Chapter 60, General Laws.
The books and accounts of the town accountant were examined and checked in detail. The ledger accounts were analyzed for the period of the audit, the necessary correcting and adjusting
106
TOWN DOCUMENTS.
[Dec. 31
entries were made, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town July 21, 1926.
The receipts as recorded by the accountant were compared and checked with the treasurer's cash book and with the records of the several departments collecting money for the town. The records of disbursements were checked with the treasury war- rants and with the payments as shown by the treasurer's books. Approved vouchers and pay-rolls were examined and checked with the appropriation accounts, and the appropriation accounts were checked with the town clerk's records of appropriations and transfers voted by the town, being found correctly entered in the ledger.
The surety bonds of the treasurer and the collector and town clerk for the faithful performance of their duties were examined and found to be in proper form.
The financial records of the water department were examined and checked in detail. Beginning with the year 1919 the town has collected its own water rates. Bills are sent out by the department office and collections are made by the tax collector. These receipts of cash were checked with the commitment sheets and with the recorded payments to the treasurer. The abatements were checked with the departmental records, and the outstanding accounts were listed as of July 31, 1926, being reconciled with the general ledger accounts. I would recom- mend that more care be taken in reporting commitments and abatements, and that receipts of cash on account of summonses be reported separately.
Tables have been prepared, and are appended to this report, showing a reconciliation and verification of these accounts from 1919 to date.
The securities representing the investments of the trust funds belonging to the town are in the custody of the town treasurer. The cash transactions on account of these funds were checked from 1913 to the date of the audit, and the securities in which the funds are invested were personally examined and listed, being found to be intact and in good condition. Tables showing the condition of the funds have been prepared and are appended to this report.
The records of selectmen's meetings were examined to prove that all licenses and permits granted were paid for. It was found that some licenses were issued and paid for that were not
107
REPORT OF AN AUDIT.
1926]
recorded on the selectmen's books as having been granted. I would recommend that more care be taken in recording the granting of licenses, in order that the accounts may be properly verified in the future.
The receipts on account of town hall rents were checked with the stubs in the voucher book kept by the janitor from 1921 to the date of the audit, all previous records having been destroyed. It has been customary for the janitor, acting under instructions of the selectmen, to collect money and disburse part of it for police services. This practice has now been discontinued and the janitor will deposit money collected with the treasurer, as required by Section 53, Chapter 44, General Laws.
The financial records of the sealer of weights and measures were examined and checked in detail. The accounts of the present sealer were in good condition and easily verified, but the accounts of the previous sealer were in poor condition and could not be properly verified.
No fees were collected for building permits until 1924, but the cash receipts on account of such permits since that date were checked with the inspector's records of permits issued. Pay- ments of these fees to the town treasurer have not been made as required by Section 53, Chapter 44, General Laws, and it is therefore recommended that these fees be paid to the treasurer at least monthly.
The cash receipts on account of milk licenses were checked. from 1915 to the date of the audit, previous records having been destroyed. These records were in good condition and easily verified. The receipts, however, should be paid to the treasurer at least monthly.
The cash receipts of the plumbing inspector were checked for the year 1925, and to August 23, 1926, were found to be correct. No fees were charged previous to 1925.
The keeper of the almshouse keeps no record of his cash receipts, but two or three times each month he pays to the treas- urer all of the cash in his possession, together with a summary of the source of such receipts. These records were examined and found to agree with the treasurer's cash book and the town reports.
The records of receipts of the health department previous to 1919 could not be found, and subsequent records of such receipts were incomplete. An examination of all available records was made, and found to be correct and in agreement with the treasurer's cash book.
108
TOWN DOCUMENTS
[Dec. 31
The records of cash receipts of the fire department prior to 1923, were destroyed. Since that time the receipts have been small, but the records were examined and found to be correct and the receipts duly paid to the treasurer.
The school department keeps no record of cash receipts, although in some years the receipts on account of schools have been rather large. I would recommend that this defect be reme- died and that a book be installed to record all receipts of cash.
The record of cash receipts of the library were examined from 1920 to the date of the audit, it being found that the receipts had been paid to the treasurer as recorded.
The financial records of the poor department were checked with the treasurer's cash book and the accountant's ledger, and the outstanding accounts were listed and reconciled with the accounts receivable account in the general ledger.
The records of cash receipts of the cemetery department were examined and checked in detail, it being found that the receipts had been duly paid to the treasurer. A columnated cash book was installed in the department in order to more systematically segregate the various sources of income.
Appended to this report, in addition to the tables already mentioned, are tables showing a reconciliation of the treasurer's cash and a summary of the various levies of taxes and moth assessments.
While engaged in the audit I received the hearty co-operation of all the town officials with whom I came in contact, and on behalf of my assistants and for myself I wish to express appre- ciation for the courtesies received and the assistance rendered.
Respectfully submitted,
EDWARD H. FENTON,
Chief Examiner.
109
REPORT OF AN AUDIT.
1926]
Reconciliation of Treasurer's Cash
Cash balance January 1, 1913, $22,318 27
Receipts :
1913,
$321,019 75
1914.
396,859 29
1915,
370,884 47
1916,
481,663 93
1917,
369,011 74
1918,
538, 129 80
1919,
487,191 19
1920,
713,448 83
1921,
690,548 30
1922,
885,264 19
1923,
880,257 06
1924,
919,331 65
1925,
930,311 57
-
7,983,921 77
---- $8,006,240 04
Payments :
1913,
$323,568 82
1914,
390,640 86
1915,
386,961 84
1916,
482, 154 08
1917,
370,481 97
1918,
526,127 73
1919,
488,154 75
1920,
703, 280 89
1921,
669,664 71
1922,
908,058 13
1923,
888,350 80
1924,
910,717 99
1925,
940,524 80
Cash balance Dec. 31, 1925,
-$7,988,687 37 17,552 67
-$8,006,240 04
IIO
TOWN DOCUMENTS. [Dec. 31
Cash balance January 1, 1926, $17,552 67
Receipts January I to July 21, 1926, 409, 108 29 - $426,660 96
Payments January I, to July 21, 1926, $382,450 20
Cash in office July 21, 1926, per count :
Bills, $37 00
Coin,
50
Checks,
166 52
204 02
Cash balance, Beacon Trust Company of Boston, July 21, 1926, per check register, 44,006 74
$426,660 96
Beacon Trust Company of Boston.
Balance July 21, 1926, per bank statement,
$45,725 30
Balance July 21, 1926, per check register,
$44,006 74
Outstanding checks July 21, 1926, per list
1,718 56
$45,725 30
III
REPORT OF AN AUDIT.
1926]
Taxes and Moth Assessments, 1914
Commitment per assesors' warrant, $181,648 46
Additional commitments, 2,962 34
Moth assessments,
2,224 13 - $186,834 93
Payments to Treasurer :
1914,
$101,506 16
1915,
64,839 58
1916,
13,541 34
$179,887 08 1
Abatements :
1914,
$1,341 62
1915,
1,484 96
1916,
446 47
3,273,05
Tax Titles Taken :
1915,
$1,056 44
1916,
2,045 58
3,102 02
Tax Possesions Taken :
1915,
572 78
$186,834 93
II2
TOWN DOCUMENT.
[Dec. 31
Taxes and Moth Assessments, 1915
Commitment per assessors' warrant, $164,377 82
Additional commitments, 367 09
Moth assessments,
1,832 25
$166,577 16
Payments to Treasurer :
1915,
$96,676 II
1916,
54,325 27
1917,
11,200 38
$162,201 76
Abatements :
1915,
$777 78
1916,
1,040 99
1917,
149 80
1,968 57
Tax Titles Taken :
1916,
$1,965 57
1917,
441 26
2,406 83 - $166,577 16
113
REPORT OF AN AUDIT.
1926]
Taxes and Moth Assessments, 1916
Commitment per assessors' warrant, $181,791 88 Additional commitments, 2,007 08
Moth assessments,
1,784 60
$185,583 56
Payments to Treasurer : ·
1916,
$108,918 09
1917,
56,978 64
1918,
15,528 51
$181,425 24
Abatements :
1916,
$973 82
1917,
1,306 0I
1918,
8 51
2,288 34
Tax Titles Taken :
1917,
$1,466 69
1918,
403 29
1,869 98
$185,583 56
8
114
TOWN DOCUMENTS
[Dec. 31
Taxes and Moth Assessments, 1917
Commitment per assessors' warrant, $201,009 34
Additional commitments, 820 02
Moth assessments,
1,959 64
Excise tax,
7 99
$203,796 99
Payments to Treasurer :
19 17,
$117,336 96
1918,
62,566 82
1919,
19,281 27
$199,185 05
Abatements :
1917,
$1,356 79
1918,
974 82
1919,
242 51
2,574 12
Tax Titles Taken :
1918,
$1,689 19
1919,
348 63
2,037 82
$203,796 99
115
REPORT OF AN AUDIT.
1926]
Taxes and Moth Assessments, 1918
Commitment per assessors' warrant, $223,662 28 Additional commitment, 149 42
Moth assessments,
1,397 91
$225,209 61
Payments to Treasurer :
1918,
$134,328 12
1919,
68,679.69
1920,
18,118 73
$221, 126 54
Abatements :
1918,
$1,278 26
1919,
572 81
1920,
97 43
1,948 50
Tax Titles Taken :
1919,
$1,399 63
1920,
734 94
2,134 57
-
$225,209 61
116
TOWN DOCUMENTS.
[Dec. 31
Taxes and Moth Assessments, 1919
Commitment per assessors' warrant, $213,176 72
Additional commitments, 471 20
Moth assessments, 1,751 30
-
$215,399 22
Payments to Treasurer :
1919,
$140,054 30
1920,
56,280 82
1921,
14,366 95
$210,702 07
Abatements :
1919,
$779 88
1920,
988 55
1921,
199 44
1,967 87
Tax Titles Taken :
1920,
$491 27
1921,
1,930 98
2,422 25
Tax Possessions Taken :
1920,
307 03
$215,399 22
117
REPORT OF AN AUDIT.
1926]
Taxes and Moth Assessments, 1920
Commitment per assessors' warrant, $317,680 60
Additional commitments, 76 04
Moth assessments,
1,660 35
Additional commitment, 1922,
5 00
$319,421 99
Payments to Treasurer :
1920,
$201,362 31
1921,
83,081 00
1922,
28,542 83
$312,986 14
Abatements :
1920,
$1,549 41
1921,
854 07
1922,
621 43
Tax Titles Taken :
1922,
3,410 94
$319,421 99
Taxes and Moth Assessments, 1921
Commitment per assessors' warrant, $341,382 49
Additional commitments, 812 16
Moth assessments,
2, 132 85
$344,327 50
Payments to Treasurer :
1921,
$208,958 65
1922,
88,007 05
1923,
39,089 35
$336,055 05
Abatements :
1921,
$1,639 60
1922,
1,071 48
1923,
1,815 21
4,526 29
Tax Titles Taken :
1923,
3,746 16
$344,327 50
3,024 91
118
TOWN DOCUMENTS.
[Dec. 31
Taxes and Moth Assessments, 1922
Commitment per assessors' warrant, $356,506 68
Additional commitments, 105 60
Moth assessments,
1,874 88
$358,487 16
Payments to Treasurer :
1922,
$212,467 46
1923,
111,485 98
1924,
24,788 52 - $348,741 96
Abatements ;
1922,
$2,028 16
1923,
685 88
1924,
2,698 74
5,412 78
Tax Titles Taken :
1
1923,
$3,500 02
1924,
832 40
4,332 42
$358,487 16
119
REPORT OF AN AUDIT.
1926]
Taxes and Moth Assessments, 1923
Commitment per assessors' warrant, $388,549 40
Additional commitments 146 40
Moth assessments, 1,905 67
Unlocated difference,
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