USA > Massachusetts > Essex County > Saugus > Town annual report of Saugus 1929 > Part 8
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ART. 4. Soldiers' Relief account.
Voted, That the sum of $1,700 be and the same is hereby transferred from the Excess and Deficiency or Surplus account to the Soldiers' Relief account.
ART. 5. State Aid account.
112
TOWN DOCUMENTS.
[Dec. 31
Voted, That the sum of $250 be and the same is hereby transferred from the Excess and Deficiency or Surplus account to the State Aid account.
ART. 6. Treasurer's account.
Voted, That the sum of $4,000 be and the same is hereby transferred from the Excess and Deficiency or Surplus account to the Treasurer's account for interest on temporary loans made in anticipation of taxes.
At 8.29 P.M. it was voted to take a recess of five minutes, after which the Moderator again called the meeting to order at 8.34 P.M.
ART. 7. Tax Collector's account.
Voted, That the sum of $500 be and the same is hereby trans- ferred from the Excess and Deficiency or Surplus account to the Tax Collector's account.
ART. 8. Election and Registration account.
Voted, That the sum of $300 be and the same is hereby transferred from the Excess and Deficiency or Surplus account to the Election and Registration account.
ART. IO. Tax Title account.
Voted, That the sum of $477.38 be and the same is hereby transferred from the Excess and Deficiency or Surplus account to the Tax Title account.
Unanimous consent was given to pass over Article II until after. disposition of Article 12.
ART. 12. Police Department transfer.
Voted, That the sum of $1,343.85 be and the same is hereby transferred from the Police Department to the Excess and Deficiency or Surplus.
ART. II. Guild road transfer.
1929]
SPECIAL TOWN MEETING. 113
Voted, To transfer from the unexpected balance of the Saugus Center Drain Appropriation made at the Annual Meeting of 1929, $900 for the construction of a drain through Guild road to take care of surface water on Lincoln avenue.
ART. 13. Acceptance of Wilson street.
Motion to accept was lost.
ART. 14. Amendments to the By-Laws, Section 6 of Article 2.
Voted, To amend Section 6 of Article 2, of the By-Laws of the town of Saugus by striking out the word "twice" and insert in its place the word "once" and by striking out the word "twenty" and insert in its place the word "ten," so that said section, when amended, will read as follows: "Section 6. When a question is under debate, no motion shall be received, but to adjourn the meeting, to reconsider a previous vote, to lay on the table, to commit or amend, to refer or postpone to a cer- tain day, or to postpone indefinitely, which several motions shall have precedence in the order in which they are herein arranged, and no person shall speak more than once on the same subject nor more than ten minutes without the consent of the meeting. Yeas, 113, Nays, 8.
The meeting adjourned at 11.04 P.M., to Monday evening, November 4, 1929, at 8 P.M.
A true copy, Attest :
LILLIAN SHORES, Town Clerk.
Adjourned Special Town Meeting of July 29, 1929.
October 28, 1929.
The adjourned meeting of the July 29, 1929 Special Town Meeting was called to order by the Moderator, Frank P. Bennett, Jr., at 8.30 P.M.
ARTICLE 2, pending from last adjourned meeting.
8
114
TOWN DOCUMENTS. [Dec. 31
Voted, To adjourn to be reassembled at end of Special Town Meeting of October 28, 1929.
A true copy. Attest :
LILLIAN SHORES,
Town Clerk.
Adjourned Special Town Meeting of October 28, 1929.
Held November 4, 1929.
The meeting was called to order by the Moderator, Frank P. Bennett, Jr.
The salute was given to the flag.
Reading of the records of the previous meeting was waived.
The Moderator appointed the following Tellers and duly qualified them : Willard Moses, Edward E. Walker, Herbert G. Hatch and John P. Chesley.
The presence of a quorum was determined by a count.
ART. 15. For the Selectmen to rescind vote of July 8, 1929.
No action taken. A resolution offered was lost.
ART. 16. Reducing the number of Selectmen from five to three by rescinding the vote of Annual Town Meeting of March 8, 1926.
Voted, To rescind. Yeas, 76, Nays, 17.
ART. 17. To change to the form of New England Town Meeting type.
Motion was lost.
The warrant being completed, the meeting adjourned at 9.25 P. M.
A true copy. Attest :
LILLIAN SHORES,
Town Clerk.
115
SPECIAL TOWN MEETING.
1929]
Adjourned Special Town Meeting of July 29, 1929.
Held Nov. 4, 1929.
The meeting was called to order by the Moderator, Frank P. Bennett, Jr., at 9.26 P. M.
ART. 2. Pending from last adjourned meeting.
Voted, To lay on table.
Voted, To take up Article 9 out of order. Yeas, 77, Nays, o. ART. 9. Rezoning.
Voted, That the Zoning Map of the town of Saugus as the same constitutes and is part of the Zoning Law of the town of Saugus, together with said Zoning Law, with relation to that property situated on the westerly side of Central street, between Columbus avenue and Main street, which property is now zoned "single residence" be and the same hereby is amended so that said property shall be changed to and is zoned "business." Adopted, Yeas, 108, Nays, o.
Voted, At 9.40 that this meeting be adjourned without date.
A true copy. Attest :
LILLIAN SHORES, Town Clerk.
I16
TOWN DOCUMENTS.
[Dec. 31
Report of an Audit
OF THE ACCOUNTS OF THE TOWN OF SAUGUS
From October 25, 1927 to March 23, 1929 Made in Accordance with the Provisions of Chapter 44, General Laws.
July 13, 1929
To the Board of Selectmen, Mr. Harry Woodward, Chairman, Saugus, Massachusetts.
GENTLEMEN :- I submit herewith my report of an audit of the accounts of the town of Saugus for the period from October 25, 1927 to March 23, 1929, 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 Accountant 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,-In accordance with your instructions, I have made an audit of the books and accounts of the town of Saugus for the period from October 25, 1927 to March 23, 1929 and report thereon as follows :
The financial transactions of the town, as recorded on the books of the several departments, were checked and compared with the records in the treasurer's and the accountant's depart- ments.
The surety bonds furnished by the department officials for the faithful performance of their duties were examined and found to be in proper form.
II 7
REPORT OF AN AUDIT.
1929]
The books in the accountant's office were examined and checked. The records of receipts were compared with the treasurer's books and with the records in the several depart- ments collecting money for the town, and the payments were checked by a comparison of approved bills and pay-rolls with the Warrants authorizing disbursements and with the treasurer's books.
The appropriations and transfers voted by the town, as recorded by the town clerk, were checked to the accountant's ledger. The ledger accounts were checked and analyzed, a trial balance was taken off, the necessary adjustments were made, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town as of December 31, 1928.
The books and accounts of the treasurer were examined and checked and the cash book was footed. The cash on hand was verified by listing checks not deposited, and the bank balances were reconciled with statements furnished by the banks.
The reported receipts, as recorded on the cash book, were . checked with the reports to the accountant and with the depart- mental records. The payments by the treasurer authorized by warrants were compared with the warrants, while the payments not on warrants for temporary loans, interest on temporary loans, and to the State and the county, were verified.
It is recommended that, in accordance with the provisions of Sections 52 and 56, Chapter 41, General Laws, all payments by the treasurer be on warrants approved by the accountant and the selectmen.
The outstanding debt was listed and proved, and the debt and interest payments were checked with the amounts falling due and with the cancelled securities and coupons on file.
The savings bank books and securities representing the invest- ments of the trust funds in the custody of the treasurer were examined, the income of the funds and the transfers to the town being verified, all of which was found to be correct and as recorded on the treasurer's and the accountant's books.
The books and accounts of the collector of taxes were exam- ined and checked. The commitments of taxes and assessments were proved to the assessors' warrants, and the abatements were compared with the assessors' records of abatements granted. The receipts, as recorded on the cash books, were checked in detail to the commitment lists, and the payments to the treasurer
IIS
TOWN DOCUMENTS.
[Dec. 31
were compared with the treasurer's and the accountant's books. The necessary corrections and adjustments were made, and the outstanding accounts were listed and proved to the control accounts in the accountant's ledger.
A further verification of the outstanding accounts was made by mailing notices to a large number of persons whose names appeared on the books as owing money to the town, the replies received thereto indicating that the accounts, as listed, are correct.
The receipts for water charges were checked in detail with the records in the public works department, and the payments . to the treasurer were checked with the treasurer's and the accountant's books.
It was noticed that the collector of taxes has not paid the interest collected on taxes to the treasurer weekly, nor has he kept a record of the charges and fees received and retained by him or given an account of them to the treasurer, as required by Section 2, Chapter 60, General Laws, as amended, which reads as follows :
Every collector of taxes, constable, sheriff or deputy sheriff, receiving a Tax List and Warrant from the asses- sors, shall collect the taxes therein set forth, with interest, and pay over said taxes and interest to the Town Treasurer according to the Warrant, and shall make written return thereof with his tax list and of his doings thereon at such times as the assessors shall in writing require. He shall also give to the treasurer an account of all charges and fees collected by him. In towns, not cities, he shall, once in each week or oftener, pay over to the Town Treasurer all money received by him during the preceding week or lesser period on account of taxes and interest.
It is also recommended that the collections for the Water Department be paid to the treasurer more frequently.
The receipts of the Town Clerk's department were checked in detail. The records of fees received on account of marriage intentions, recording, etc., were checked with the office records, and the payments to the treasurer were compared with the treasurer's and the accountant's books.
The records of hunting and fishing and of dog licenses were examined, and the payments to the State and the county, respect- ively, were verified by the receipts on file.
The cash on hand in the office of the Town Clerk was verified by an actual count.
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REPORT OF AN AUDIT.
1929]
The financial records of the Water Department were examined and checked. The recorded receipts of the collector, together with the abatements granted by the department, were checked in detail to the records of water charges for each period. The totals of the several commitments were proved, the necessary corrections and adjustments were made, and the outstanding charges were listed and compared with the adjusted account in the accountant's ledger.
As many water accounts are long overdue, determined efforts should be made towards their collection and any that are found to be uncollectible should be abated.
The selectmen's records of licenses and permits were examined, and the payments to the treasurer were checked to the treasurer's and the accountant's books. The records of the board should show all licenses and permits granted, which will help in the verification of them.
The records of the receipts of the infirmary were examined and the payments to the treasurer were compared with the treasurer's and the accountant's books. It is recommended that the superintendent keep a record of charges and a detailed cash book of receipts, which will facilitate the auditing of the accounts.
The school department reports of payments to the treasurer, on which were recorded the detailed receipts, were examined and checked to the treasurer's and the accountant's books. It is recommended that the receipts be entered in a cash book, and that a record be kept of tuition bills sent out, in order to com- plete the records in the office.
The records of receipts of the library for fines were examined, and the payments to the treasurer were checked with the treas- urer's and the accountant's books. The librarian should keep a detailed cash book to record the collections, as well as the receipts of fines, from the branches.
The records of charges and receipts of the cemetery depart- ment were examined, the receipts being checked to the depart- ment cash book and the outstanding accounts being listed. The payments to the treasurer were compared with the treasurer's and the accountant's books. As the outstanding accounts amounted, at the time of the audit, to $1,805, determined efforts should be made toward the collection of the overdue accounts.
Owing to our inability to obtain the records of the sealer of . weights and measures, due to his absence from town for a long period of time, the accounts were not checked.
I20
TOWN DOCUMENTS.
[Dec. 31
The records of receipts from town hall rental, of the building inspector, the plumbing inspector, and the milk inspector, as well as from the fire, health, and public welfare departments, were examined, and the payments to the treasurer were checked with the treasurer's and the accountant's books.
In addition to the departments mentioned, the accounts of all other departments collecting money for the town or committing bills for collection were examined and reconciled.
The tax titles on hand were examined and a list was prepared which totaled to $58,734.54. The tax titles represented a con- siderable amount and are increasing each year, being actually more than the total of the list on hand, as the taxes for 1928 on the tax titles are to be transferred although, at the time of the audit, they were carried on the books as outstanding taxes.
The departmental expenditures are made from annual appro- priations which are raised in the tax levy as revenue, and if the part of the annual revenue represented by taxes on the tax titles is not collected to meet the departmental expenditures, but is transferred to the doubtful and uncertain asset of tax titles, it is evident that the town is losing annually that amount of revenue.
In the previous audit report attention was called to Section 50, Chapter 60, General Laws, as amended by Section 2, Chapter 126, Acts of 1927, which requires that the Town Treasurer, at the expiration of two years from the date of any such purchase or taking, shall institute proceedings for foreclosure. Since the last audit a few parcels have been foreclosed in the Land Court, but there are many more tax titles of sufficient value to warrant the expense of the Land Court proceedings, and these should receive the immediate attention of the treasurer, in order that he may perform faithfully the duties of his office.
Attention was also called in the last audit report to Section 79, Chapter 60, General Laws, as amended by Section 6, Chapter 241, Acts of 1925, which provides that the collector may obtain from the Commissioner of Corporations and Taxation an affidavit that certain lands are of insufficient value to be foreclosed in the Land Court, and then sell all the parcels included therein at public auction ; and if no bid is made, absolute title would be conveyed to the town by deed of the collector, thereby fore- closing the tax titles without added expense and also discontinu- ing taxes on these parcels in subsequent years.
. It is evident that nearly all of the tax titles held by the town are on land of insufficient value to be foreclosed in the Land
I2I
REPORT OF AN AUDIT.
1929]
Court, but no action on this matter has been taken by the collector of taxes.
Attention is called to the practice of carrying over bills at the close of the year for payment from special appropriations of the following year. If such obligations are in excess of the appro- priations against which they are chargeable, they are as much overdrafts as though the bills had been charged to appropria- tions in the year in which they were contracted. The value of a carefully prepared budget is destroyed if liabilities in excess of appropriations of a given year are taken care of by the revenue of the following year.
Department officials should not incur liabilities in excess of the appropriations made for their departments. Even though their appropriations may be insufficient to permit the perform- ance of work which, in their judgment, should be done, they are nevertheless sound by the amounts appropriated and should either get additional appropriations or curtail the work so as to bring the costs within the sums available.
The statutes covering this subject are contained in Section 31, Chapter 44, General Laws, and in Chapter 248, Acts of 1926, which read as follows :
No department of any city or town, except Boston, shall incur liability in excess of the appropriation made for the use of such department, except in cases of extreme emer- gency involving the health or safety of persons or property, and then only by a vote in a city of two thirds of the mem- bers of the city council, and in a town by a vote of two thirds of the selectmen.
Any city, town or district officer who knowingly violates, or authorizes or directs any official or employee to violate, any provision of this chapter, or any other provision of general law relating to the incurring of liability or expendi- ture of public funds on account of any city, town or district, or any provision of special law relating to the incurring of liability or expenditure of public funds as aforesaid, shall, except as otherwise provided, be punished by a fine of not more than one thousand dollars or by imprisonment for not more than one year, or both; and the mayor, selectmen, prudential committee, or commissioners, shall, and five tax- payers may, report such violation to the district attorney who shall investigate and prosecute the same.
In addition to the balance sheet there are appended to this
I22
TOWN DOCUMENTS. [Dec. 31
report tables showing a reconciliation of the treasurer's cash, summaries of the tax, assessments, and water accounts, together with tables relative to the trust fund transactions.
Duri g the process of the audit, uniform courtesy was extended by the several town officials, and I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted, EDWARD H. FENTON, Chief Accountant.
Reconciliation of Treasurer's Cash
Balance October 25, 1927
$48,842 64
Receipts October 25 to Decem-
ber 31, 1927
437,451 55
$186,294 19
Payments October 25 to
December 31, 1927 $460,939 08
Balance December 31, 1927 25,355 II
$186,294 19
Balance January 1, 1928
$25,355 II
Receipts 1928 .
1,010,604 64
$1,035,959 75
Payments 1928 ·
1,004,776 31
Balance December 31, 1928
31,183 44
$1,035,959 75
Balance January 1, 1929 $31,183 44
Receipts January I to March 23, 1929 :
Per cash book $100,099 72
Not previously entered : Interest on deposit, 52 95
100,152 67
$131,336 11
123
REPORT OF AN AUDIT.
1929]
Payments January I to March 23,
$100,206 32 1929
Balance March 23, 1929 : Cash in office (verified) $914 50
Bank balances :
Saugus Trust Co.,
of Saugus 28,074 25 Beacon Trust Co., of Boston 2,141 04
31,129 79
$131,336 1I
Saugus Trust Company
Balance March 23, 1929, per statement · . Balance March 23, 1929, per check book
$33,430 29
$28,055 33
Interest on deposit not on check book . 18 92
Outstanding checks March 23, 1929, per list 5,356 04 .
$33,4.30 29
Beacon Trust Company of Boston
Balance March 23, 1929, per statement . · Balance March 23, 1929 per check book $2,107 0I · Interest on deposit not on check book 34 03
$2,414 09
Outstanding checks March 23, 1929, per list 273 05
$2,414 09
124
TOWN DOCUMENTS.
[Dec. 31
Taxes, 1927
Outstanding October 25, 1927
per audit
$385,962 25
Additional commitment 46 67
Abatements after payment
refunded, 1927
19 12
$386,028 04
Payments to treasurer :
October 25 to December 31,
1927 $193,823 41
1928 179,839 97
$373,663 38
Abatements :
October 25 to December 31,
1927
$584 24
1928 ·
2,651 70
3,235 94
Tax Titles taken by town, 1928,
1,611 38
Taxes transferred to Tax Titles, 1928 ·
7,517 34
$386,028 04
125
REPORT OF AN AUDIT.
1929]
Taxes, 1928
Commitment
Additional commitment,
$490,303 15 169 43
Abatement after payment, refunded
14 16
Adjustments :
Moth assessments 1928
reported as taxes 1928, $7 46
Moth assessment abate- ments 1928 reported as taxes 1928 88
Error in reporting abate- ments ·
29 44
Overpayment to collector,
OI
37 79
$190,524 53
Payments to treasurer -
$283,797 76
Abatements
2,469 09
Taxes 1928 reported as moth assessment 1928 .
27 44
Outstanding Dec. 31, 1928, 204,230 24
$490,524 53
Outstanding January 1, 1929,
$204,230 24
Adjustments : Moth assessment 1928 reported as taxes 1928, $15 02
Duplicate abatement
2 00
Abatement refunded in
error
89
17 91
Abatement after payment to · be refunded .
87 93
$204,336 08
1
I26
TOWN DOCUMENTS.
[Dec. 31
Payments to treasurer
Jan. I to Mar. 23, 1929, $19,013 56
Abatements January I to March 23, 1929 ·
420 07
Taxes 1928 reported as moth assessment 1928 2 73
Outstanding March 23, 1929, per list 147,294 98
Cash balance March 23, 1929, 7,604 74
$204,336 .08
Moth Assessments, 1927
Outstanding October 25, 1927,
per audit
$1,361 54
Payments to treasurer :
October 25 to December 31,
1927
. $795 60
1928
· 557 96
- $1,353 56
Abatements :
October 25 to December 31 ,
1927
$4 98
1928
·
3 00
7 98
$1,361 54
I27
REPORT OF AN AUDIT.
1929]
Moth Assessments, 1928
Commitment
$1,806 44
Adjustments :
Taxes 1928 reported as moth
assessments 1928 . . $27 44 Overpayment to collector · 03
27 47
$1,833 91
Payments to treasurer
$1,207 74
Adjustments :
Moth assessment, 1928 re-
ported as taxes 1928 . $7 46
Moth assessments 1928, abate- ment reported as taxes 1928 88
Outstanding Dec. 31, 1928 ·
8 34 617 83
$1,833 91
Outstanding January 1, 1929 .
$617 83
Taxes 1928, reported as moth assessments 1928 . ·
2 73
$620 56
Payments to treasurer Jan. I,
to March 23, 1929
$160 71
Abatements January I, to Mar. 23, 1929 .
3 20
Moth assessments 1928, reported as taxes 1928 15 02
Outstanding March 23, 1929, per list
420 57
Cash balance March 23, 1929 .
21 06 -
$620 56
128
TOWN DOCUMENTS.
[Dec. 31
Interest on Taxes, Levy of 1927
Collections, $6,591 71
Payments to treasurer :
October 25 to December 31,
1927, $351 49
1928, 6,239 32
$6,590 81
Cash balance March 23, 1929, 90
$6,591 71
Interest on Taxes, Levy of 1928
Collections, $1,358 64
Payments to treasurer :
1928, $350 27
January I to
March 23, 1929, I 02
$351 29
Cash balance March 23, 1929, 1,007 35
$1,358 64
129
REPORT OF AN AUDIT.
1929]
Tax Titles
Balance October 25, 1927
$51,478 00
Redemptions, October 25 to Decem-
ber 31, 1927 ·
$375 04
Balance December 31, 1927
51,102 96
$51,478 00
Balance January 1, 1928 · Adjustment of balance October 25, 1927 .
20 43
Tax takings and cost 1928
3,256 45
Taxes added to tax titles
7,517 34
Land court costs
145 30
$62,042 48
Redemptions, 1928
$2,060 02
Tax titles foreclosed
1,124 70
Tax title cancelled, merged with title acquired by town 17 35
Cost charged, not included in
redemptions
.
3 94
Balance December 31, 1928
· 5S,S36 47
$62,042 48
Balance January 1, 1929
$58,836 47
Redemptions January I to March 23, 1929 $101 93 · Balance March 23, 1929, per list 58.734 54
$58,836 47
$51,102 96
.
9
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TOWN DOCUMENTS.
[Dec. 31
Public Welfare Department
Outstanding October 25, 1927
$2,994 09
Commitments 1928
6,236 50
$9,230 59
Payments to treasurer ·
$5,548 89
Abatements ·
90 45
Outstanding December 31, 1928
3,591 25
$9,230 59
Outstanding January 1, 1929 . · $3,591 25
Commitments January I, to March
23, 1929
1,618 36
$5,209 61
Payments to treasurer January
I to March 23, 1929 . ·
$1,121 23 ·
Outstanding March 23, 1929 ·
4,088 38
$5,209 61
Water Rates, December 31, 1924
Outstanding October 25, 1927, per audit
$22 84
Outstanding December 31, 1927 and December 31, 1928
$22 84
Outstanding January 1, 1929
$22 84
Abatements January I, to March 23, 1929 . ·
$22 84
I3I
REPORT OF AN AUDIT.
1929]
Water Rates, June 1925
Outstanding October 25, 1927, per audit .
$42 00
Payments to treasurer October 25, to December 31, 1927
$2 50
Abatements October 25 to December
31, 1927 · · 4 00
Outstanding December 31, 1927,
and December 31, 1928 35 50 .
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