USA > Massachusetts > Essex County > Saugus > Town annual report of Saugus 1934 > Part 3
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The attitude of the Finance Committee has been to eliminate every item of unnecessary expenditure, and as such has deleted the combined General and Special Budget Requests of $765,554.22 to $621,678.05, a difference of $143,876.05.
Appreciative of the splendid response and efforts of those participating in the contribution plan, and in justice to those who, because of the existing conditions a year ago, when it became necessary to reduce their wages or compensation, the Committee has, in view of the tendency to restore former wage levels and to comply with the expressed desire of many of our citizens, recommended the elimination of contributions and in general the restoration of salaries paid previously, this policy is reflected in the recommended amounts.
Special Articles Recommended for Passage
ARTICLE 2-To borrow money for general municipal purposes.
47
ANNUAL TOWN MEETING
1934]
ARTICLE 4-Maintenance of Essex County Hospital $4,000.00
ARTICLE 5-Mosquito Control 850.00
ARTICLE 6-Unpaid bills of 1933 and prior years .. 24,000.00
ARTICLE 9-To accept the layout of a Town way from Springdale Avenue to Grandview Ave- nue and purchase of land 710.00
C. W. A. Project
ARTICLE 10-For purchase of supplies and equip- ment for 1934 Civil Works projects by High- way, Water, or any other departments 13,000.00
ARTICLE 11-To move Fire Station and construct foundation 1,200.00
ARTICLE 16-For fencing Southwestern boundary of Stackpole's Field 300.00
ARTICLE 19-Purchase of land for playground pur- poses 6,500.00
ARTICLE 21-To determine the validity of Tax Titles 850.00
ARTICLE 24-High School Cafeteria equipment. Recommend the transfer of unexpended bal- ance of $105,000 appropriated 1932 under Article 22.
ARTICLE 31-Refunding of Notes.
Total $51,410.00
ACTION OF THE FINANCE COMMITTEE ON THE GENERAL BUDGET
General Government
Expended in 1932
Expended in 1933
Asked for in 1934
$
Recommended 50.00
2. Finance Committee
$
626.94
$ 285.83
$ 305.00
305.00
3. Planning Board .
48.26
50.00
200.00
75.00
4. Selectmen's Department
2,780.09
2,391.73
2,105.00
2,100.00
5. Accountant's Department ·
2,108.08
2,058.98
2,200.00
2,200.00
6.
Treasurer's Department
2,982.56
2,854.29
3,746.00
3,700.00
7. Collector's Department
5,339.11
4,719.42
5,630.00
5,500.00
8. Tax Title Expense .
6,877.43
6,162.41
6,000.00
5,500.00
9. Assessors' Department .
7,876.85
7,692.08
10,285.00
8,125.00
10.
Registration Town Notes
62.00
46.00
70.00
70.00
11. Law Department .. .
842.00
656.18
2,000.00
1,600.00
12. Town Clerk's Department ·
878.69
768.36
810.00
810.00
13.
Town Clerk's Dept. (Special) . ·
321.00
321.00
14. Election and Registration ·
5,390.63
2,949.41
4,466.00
4,466.00
15. Town Hall Account
3,616.37
3,122.03
3,500.00
3,500.00
16. Public Works Department
5,995.92
4,921.18
5,975.00
5,900.00
17. Removal of Ashes
3,680.77
3,900.00
3,900.00
18. Board of Appeals . ·
160.90
120.84
150.00
150.00
19. Engineering Department .
2,146.41
1,988.65
2,280.00
2,280.00
$47,723.64
$44,468.16
$53,893.00
$50,552.00
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[Dec. 31
TOWN DOCUMENTS
48
1. Moderator
Protection of Persons and Property
20. Police Department
Expended in 1932 $22,160.14
Expended in 1933 $26,407.14 2,324.80
Asked for in 1934 $33,553.00
Recommended $31,000.00
21. Pensions ...
2,324.80
22. Town Constable
100.00
100.00
100.00
23. Firemen's Salaries
22,605.00
22,528.50
22,557.50
27,000.00
24. Fire Department Expense
4,469.17
3,763.97
6,930.00
Included in Item 23
25. Chief's Salary .
2,500.00
2,500.00
2,500.00
2,500.00
26.
Supt. of Fire Alarms
350.00
154.99
500.00
1,000.00
27. Forest Fire Warden
630.96
294.55
350.00
150.00
28.
Inspector of Buildings .
1,111.00
850.00
1,130.00
1,025.00
29. Sealer of Weights and Measures
1,025.00
925.00
1,025.00
1,025.00
30. Gypsy Moth Department ·
5,079.96
3,999.21
5,000.00
4,000.00
31. Tree Warden . .
810.54
669.32
1,000.00
600.00
32. Safety Committee
54.62
3.03
100.00
25.00
$68,721.19
$64,520.51
$76,970.30
$70,749.80
Education and Libraries
33. Schools ..
$201,922.73
$201,597.98
$204,100.00
$202,000.00
34. School House Repairs
2,261.56
Included in Item 33 3,462.11
8,000.00
4,000.00
35. Public Library
6,091.94
6,510.00
5,000.00
$210,276.23
$205,060.09
$218,610.00
$211,000.00
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ANNUAL TOWN MEETING
49
1934]
2,324.80 100.00
2,324.80
50
Charities and Soldiers' Relief
Expended in 1932
36.
Board of Public Welfare
$ 73,314.22
Expended in 1933 $ 70,425.40
Asked for in 1934 $ 80,000.00
Recommended $ 35,000.00
37. Infirmary .
3,844.39
4,000.00
3,977.00
2,000.00
38. State Aid
1,150.00
2,230.00
2,500.00
2,500.00
39. Soldiers' Relief
26,482.09
29,795.06
25,000.00
18,000.00
40. Soldiers' Burial
100.00
100.00
$104,790.70
$106,450.46
$111,577.00
$ 57,600.00
Highways, Fences and Bridges
41.
Highways, Fences, Bridges, Sur- face Treatment of Roads, Tar Sidewalks and Repairs .
$18,976.89
$15,322.44
$39,335.00
$20,000.00
42. Snow and Ice .
3,491.83
4,816.91
5,725.00
4,500.00
43. Street Lighting
16,944.49
11,477.96
17,000.00
13,500.00
$39,413.21
$31,617.31
$62,060.00
$38,000.00
TOWN DOCUMENTS
[Dec. 31
Enterprises and Cemeteries
44. Water Purchase
Expended in 1932 $20,001.00
Expended in 1933 $20,000.00
Asked for in 1934 $21,000.00 19,240.00
Recommended $20,000.00
45. Water Maintenance
17,773.12
14,587.06
15,000.00
46. Water Extension
3,997.95
1,220.77
1,500.00
1,000.00
47. Water Meters
199.20
195.33
250.00
250.00
48. Installing Gates
244.44
200.00
200.00
49. Hydrants
325.00
250.00
250.00
50. Cemetery
5,599.26
5,197.53
7,379.00
5,500.00
$47,814.97
$41,525.69
$49,819.00
$42,200.00
Health and Sanitation
51.
Health. Department .
$ 5,799.14
$5,294.24
$ 9,301.60
$ 9,000.00
52. Vital Statistics .. ..
88.25
82.50
100.00
100.00
53. Inspector of Plumbing
1,300.00
550.00
850.00
550.00
54. Inspector of Cattle
704.26
550.00
650.00
550.00
55. Inspector of Milk .
300.00
250.00
300.00
300.00
56. Collection of Garbage
4,650.00
1,800.00
1,800.00
1,800.00
$16,092.15
$8,526.74
$13,001.60
$12,300.00
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1934]
ANNUAL TOWN MEETING
51
52
Recreation and Unclassified
Expended in 1932
Expended in 1933
Recommended
57.
Memorial Day
$ 434,50
$ 427,20
Asked for in 1934 $ 450.00
$ 450.00
58. Town Reports
2,358.03
1,231.80
1,200.00
1,200.00
59. Insurance
8,582.60
6,666.69
7,563.69
7,125.69
60. Playground
1,100.00
512.23
1,450.00
1,225.00
61. Reserve Fund
5,876.54
5,972.00
6,000.00
6,000.00
62. Trade Schools
822.19
436.84
800.00
800.00
$19,173.86
$15,246.76
$17,463.69
$16,800.69
Interest and Maturing Debt
63.
Interest on Temporary Loans .. $ 17,495.47
$ 6,234.37
$ 22,000.00
$ 22,000.00
64. Interest on School Loans ..
4,321.85
7,453.75
6,401.25
6,401.25
65. Interest on Water Loans .
1,786.25
1,438.75
1,115.00
1,115.00
66. School House Loan Bonds
16,500.00
26,500.00
26,500.00
26,500.00
67. Water Loan Bonds ·
8,000.00
8,000.00
8,000.00
8,000.00
68. Welfare Loan Notes . .
6,000.00
6,000.00
69. Interest on Welfare Loan Notes
1,050.00
1,050.00
$ 48,103.57
$ 49,626.87
$ 71,066.25
$ 71,066.25
Total
$602,109.52
$567,042.59
$674,460.84
$570,268.05
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TOWN DOCUMENTS
[Dec. 31
53
ANNUAL TOWN MEETING
1934]
The Committee to investigate the Assessors reported pro- gress and received permission to submit a detailed written report at an adjourned session of this Town Meeting.
ARTICLE 2. Voted: That the Town Treasurer, with the ap- proval of the Selectmen, be and hereby is authorized to borrow money from time to time in anticipation of the revenue of the financial year, beginning January 1, 1934, and to issue a note or notes therefor, payable within one year. Any debt or debts incurred under this vote to be paid from the revenue of said financial year. 8:22 P. M. Yeas 137. Nays 0.
ARTICLE 3.
Voted : To take up Article 10 out of order. Yeas 117, Nays 0.
ARTICLE 10.
Voted: That the sum of $13,000.00 be and the same hereby is appropriated for 1934 Civil Works Projects by the Highway, Water or any other departments. 8:24 P. M. (Reconsidered.)
Voted : To take up Article 19 out of order. Yeas 95, Nays 0. ARTICLE 19.
Voted: That the sum of $6500.00 be and the same hereby is appropriated for the purchase of Land and Buildings as de- scribed in Article 19 for public playground purposes and that the Board of Selectmen be and they are hereby authorized to purchase the same in behalf of the Town. Yeas 119, Nays 8. 8:55 P. M.
ARTICLE 3.
Voted : To indefinitely postpone salary of Moderator.
Voted: That the following sums be and they hereby are ap- propriated for the departments named :
2. Finance Committee $305.00.
3. Planning Board $75.00.
4. Selectmen's Department $2100.00.
5. Accounting's Department $2200.00.
6. Treasurer's Department $3700.00.
7. Collector's Department $5500.00.
8. Tax Title Expense $5500.00.
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TOWN DOCUMENTS
[Dec. 31
9. Assessors' Department $8125.00.
10. Registration of Town's note $70.00.
11. Law Department $1600.00
12. Town Clerk's Department $810.00 (including the salary of $500.00 for the Town Clerk and fees from all sources, other than those paid by the state and county, to be paid into the Town Treasury.)
14. Election and Registration $4466.00.
15. Town Hall Account $3500.00.
16. Public Works Department $5900.00.
17. Removal of Ashes $3900.00.
18. Board of Appeals $150.00.
19. Engineering Department $2280.00
And provided that the salary of elected officials be fixed as follows :
Selectmen a total of $1200.00.
Treasurer $750.00
Collector $600.00.
Assessors' a total of $1600.00.
Town Clerk $500.00.
13. Voted : That the sum of $321.00 be and the same hereby is appropriated for the Town Clerk's Department for advertis- ing by-laws, etc. 9:19 P. M.
Voted: To reconsider Article 10.
ARTICLE 10.
Voted: That the sum of $13,000.00 be and the same hereby is appropriatetd for 1934 Civil Works Projects by the High- way, Water, or any other departments, the same to be allocated under the direction of a Committee consisting of the Chairman of the Board of Selectmen, Chairman of the Finance Com- mittee, and the Town Treasurer. 9:45 P. M. (Rescinded)
20. Police Department.
Voted : That the sum of $31,650.00 be and the same hereby is appropriated for the expenses of the Police Department, including an ambulance at a cost of $2500.00, and one motor- cycle at a cost of $350.00 and including a teletype system from
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ANNUAL TOWN MEETING
1934]
March 1, 1934 on at $650.00. 9:31 P. M. (Reduced to $28,538.33 by the Emergency Finance Board.)
21. Voted: That the sum of $3081.05 be and the same hereby is appropriated for Police Department pensions and fire department pensions. 9:49 P. M.
Voted: That the following sums be and they are hereby appropriated for the departments named :
22. Town Constable $100.00.
23. Firemen's Salaries and Fire Department expenses $27,000.00.
25. Chief's Salary $2500.00.
26. Superintendent of fire alarms $1000.00 (Reduced to $800.00 by the Emergency Finance Board) .
27. Forest Fire Warden $150.00.
28. Inspector of Buildings $1025.00.
29. Sealer of Weights and Measures $1025.00.
31. Tree Warden's Department $600.00.
32. Safety Committee $25.00.
Voted : To lay Gypsy Moth Department on the table. (No. 30)
Voted: That the following sums be and they are hereby appropriated for the departments named :
33. Schools $202,000.00.
34. Schoolhouse repairs $4000.00 (Reduced to $1000.00 by Emergency Finance Board)
35. Voted: That the sum of $5000.00 be and the same here- by is appropriated for the expenses of the Public Library. 9:50 P. M.
36. Voted : To lay Board of Public Welfare on the table.
37. Voted: To recommit Town Infirmary to the Finance Committee.
Voted: That the following sums be and they are hereby ap- propriated for the departments named :
56
TOWN DOCUMENTS
[Dec. 31
38. State Aid $2500.00.
39. Soldiers' Relief $18,000.00.
40. Soldiers' Burial $100.00.
Voted: That the following sums be and they are hereby appropriated for the department named :
41. Voted: That the sum of $20,750.00 be and the same hereby is appropriated for Highways, Fences, Bridges, Sur- face Treatment of Roads, Tar Sidewalks and Repairs. 10:05 P. M. (Reduced to $18,608.61 by the Emergency Finance Board.)
42. Voted: That the sum of $4500.00 be and the same is hereby appropriated for Snow and Ice Removal. 10:04 P. M.
43. Voted: That the sum of $13,500.00 be and the same hereby is appropriated for Street Lighting. 12:12 P.M. 113 Yeas, 10 Nays. (Reduced to $12,508.01 by Emergency Finance Board).
Voted: That the following sums be and they are hereby appropriated for the departments named :
44. Voted: That the sum of $20,000.00 be and the same hereby is appropriated for Water Purchase. 10:13 P. M.
45. Voted: That the sum of $20,000.00 be and the same hereby is appropriated for Water Maintenance. 10:20 P. M.
50. Voted : That the sum of $6500.00 be and the same here- by is appropriated for the Cemetery Department. 10:21 P. M.
Voted: That the following sums be and they are hereby appropriated for the departments named :
46: Water Extension $1000.00.
47. Water Meters $250.00.
48. Installing gates $200.00.
49. Hydrants $250.00.
51. Voted: That the sum of $9000.00 be and the same hereby is appropriated for the expenses of the Health Depart- ment, including $1350.00 for salaries and transportation. 10:22 P. M.
57
ANNUAL TOWN MEETING
1934]
53. Voted: That the sum of $1025.00 be and the same here- by is appropriated for the expenses of the Plumbing Depart- ment, including salaries and transportation. Yeas 65, Nays 47. 10:35 P. M.
54. Voted : That the sum of $550.00 be and the same hereby is appropriated for the Inspector of Animal Department. 10:36 P. M.
Voted: That the following sums be and they are hereby appropriated for the departments named :
52. Vital Statistics $100.00.
55. Inspector of Milk $300.00.
56. Collection of Garbage $1800.00.
Voted: That the following sums be and they are hereby appropriated for the departments named :
Voted : To adjourn at 10:45 P. M.
57. Voted : That the sum of $450.00 be and the same hereby is appropriated for Memorial Day. 10:37 P. M.
58. Voted : That the sum of $1050.00 be and the same here- by is appropriated for Town Reports. 10:38 P. M.
61. Voted : That the sum of $6000.00 be and the same here- by is appropriated for the Reserve Fund. 10:39 P. M.
62. Voted : That the sum of $800.00 be and the same hereby is appropriated for Trade School Tuition. 10:40 P. M.
59. Voted: To lay insurance on the table.
60. Voted: To lay playgrounds on the table.
Voted: That the following sums be and they are hereby appropriated for the departments named :
63. Voted: That the sum of $20,000.00 be and the same hereby is appropriated for Interest on Temporary Loans. 10:401% P. M. (Reduced to $15,000.00 by Emergency Finance Board.)
64. Voted: That the sum of $6401.25 be and the same hereby is appropriated for Interest on School Loans. 10:41 P. M.
58
TOWN DOCUMENTS
[Dec. 31
65. Voted: That the sum of $1115.00 be and the same hereby is appropriated for Interest on Water Loans. 10:411/2 P. M.
66. Voted: That the sum of $26,500.00 be and the same hereby is appropriated for Schoolhouses Loan Bonds. 10:42 P. M.
67. Voted : That the sum of $8000.00 be and the same here- by is appropriated for Water Loan Bonds. 10:421/2 P. M.
68. Voted: That the sum of $6000.00 be and the same here- by is appropriated for Welfare Loan Notes. 10:45 P. M.
Voted : To adjourn at 10:45 P. M. to convene again on Mon- day, February 19, 1934 at 8:00 P. M.
A true copy. Attest :
WALTER A. WILSON,
Town Clerk.
ADJOURNED ANNUAL TOWN MEETING
February 19, 1934.
The meeting was called to order by Moderator, Hon. Frank P. Bennett. Jr., at 8:15 P.M.
The reading of the records of the previous meeting was waived.
A count of the Town Meeting Members was taken, more than a quorum was found to be present.
The Moderator appointed the following Town Meeting Mem- bers to act as Tellers :
ALAN F. SAWYER PETER W. AINSLIE
JAMES O. SMITH LESTER T. POOLE
Mr. Harry W. Merrill, Chairman of the Committee to In- vestigate the Assessors was granted, at this time, permission to submit the Committee's Report. 8:18 P.M. to 9:26 P.M.
[The following report is included under the minutes of this meeting for the purpose of accuracy of the record, I have been advised that this was the proper procedure, by the
59
ANNUAL TOWN MEETING
1934]
Moderator, Honorable Frank P. Bennett, Jr. and Town Counsel, Herbert P. Mason.
This report was submitted to the Town Meeting by the Chairman of the Board to investigate the Assessors' Office and was not accepted by the Town Meeting.]
WALTER A. WILSON,
Town Clerk.
February 19, 1934.
To the Limited Town Meeting of the
Town of Saugus, Massachusetts:
In the warrant of the Annual Town Meeting of 1933 there was inserted the following Article:
ARTICLE 38. To see if the Town will appoint a com- mittee of five citizens to make an examination into the affairs of the Board of Assessors, including all matters pertaining to their duties, and especially into condition of affairs in the granting of tax abatements, or to see what action the Town will take in the matter, agreeable to the petition of Victor L. Bent and others.
At the Adjourned Annual Town Meeting on April 24, 1933, under Article 38, it was voted :
That a committee of five citizens, none of whom shall be or shall have been a member of the Board of Assessors, be appointed by the Moderator to make an examination into the affairs of the Board of Assessors, including all matters pertaining to their duties, tax abatements, actions and transactions. The committee so appointed shall be empowered to examine and/or to copy all tax records, documents, plans and all other property of the Town as it may in its discretion wish to do.
And said committee shall make its report in writing not later than the next annual town meeting, its recom- mendations to be embodied in its report, and the said committee to insert such articles in the Warrant for the town meeting at which it will report as will permit the town to act upon the committee's recommendations.
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TOWN DOCUMENTS
[Dec. 31
Under the above vote, the Moderator appointed the follow- ing Committee, and they were notified by the Town Clerk of their appointments on April 28, 1933 :
ALEXANDER S. ADDISON, Chairman
GORDON C. MARR HARRY W. MERRILL
ARTHUR D. HITCHINGS HERBERT L. ROBINSON
all of whom were sworn to the faithful performance of their duties by Walter A. Wilson, Town Clerk.
The action of the Town Meeting in ordering an investiga- tion of the assessors' department was due to a very general belief among our people that the operation of that department had not been conducted in a manner that the citizens had a right to expect and particularly that the chairman of the as- sessors was dominating the actions of the other members and abatements and exemptions were being allowed contrary to law for political and personal reasons. Rumors of that nature were freely circulated throughout the town and were re- enforced by articles in the public press.
The committee held its first meeting on May 2, 1933, at which time Herbert L. Robinson was elected to serve as secre- tary. On July 1, 1933 Gordon C. Marr, having been named as Superintendent of Riverside Cemetery by the cemetery com- missioners, tendered his resignation and the moderator ap- pointed Fred C. Smith to serve in his place. Mr. Smith quali- fied by taking the oath before the town clerk and the committee remained intact until November 28, 1933, when Mr. Addison resigned as a member and chairman because of the fact that he was to become a candidate for the Board of Assessors. The moderator appointed Mr. Lewis O. Stocker to serve in Mr. Addison's place and he took the oath of office before the town clerk. Mr. Merrill was elected Chairman and since then there has been no change in the personnel of the committee.
At the first meeting of the committee it was voted to hold regular meetings, so far as possible, on Friday evening of each week and this arrangement has been followed, except during the month of August, with several special meetings at other times. The committee has convened on forty different oc- casions and has met with the commissioner of corporations at the State House at six different times.
61
ANNUAL TOWN MEETING
1934]
Soon after the committee commenced to make a study of its duties and the statutes governing Board of Assessors, it be- came apparent that it had been assigned a task which had no precedent in this Commonwealth. Nevertheless, the vote of the town meeting, by which the committee had been authorized, was so nearly unanimous that the committee felt it owed a duty to the town to carry out, as fully as possible, the man- date as expressed in the vote.
Chapter 58 of the General Laws of the Commonwealth of Massachusetts provides as follows :
SECTION 1. The commissioner of corporations and tax- ation, in chapters fifty-eight to sixty-five A, inclusive, called the commissioner, may visit any town, inspect the work of its assessors and give them such information and require of them such action as will tend to produce uni- formity throughout the commonwealth in valuation and assessments. He shall prepare and issue printed instruc- tions to assessors as a guide to them in carrying out said purpose, which shall be adapted to varying local circum- stances and to differences in the character and condition of property subject to local taxation. He may furnish to local assessors blank forms for use in valuing such proper- ty. He may cause an assessor to be prosecuted, either in the county where said officer resides or in an adjoining county, for any violation of law relative to assessment of taxes for which a penalty is imposed. He may appear before the superior court or any board of county commis- sioners sitting for the abatement of taxes. He shall give his opinion to assessors and collectors upon any question arising under any statute relating to the assessment and collection of taxes, and may obtain the opinion of the attorney general upon such question. He may perform his duties under this section himself or by his duly authorized representative.
SECTION 3. The commissioner shall annually, on or before April first, furnish to each board of assessors all the information relating to the assessment, valuation and ownership of property taxable in their town that has come into possession of his department, particularly under
62
TOWN DOCUMENTS
[Dec. 31
chapter sixty-five. He shall give to said assessors any further instruction and supervision as to their duties needed to secure uniform assessment and just taxation, and to equalize the valuation of property for purposes of State, county and local taxation.
SECTION 4. Whenever it appears to the commissioner that the property or any part thereof in any town is not valued for taxation in accordance with law, and that such failure to comply with law is the result of inadequate methods in keeping the records of valuation or ownership of property, or is due to failure on the part of its assessors or any of them properly to examine the records of the registry of deeds and probate court, or to make use of the information required to be furnished to assessors by the commissioner, he shall forthwith direct said assessors to adopt such methods of keeping their records or to make such examination of the records of the registry of deeds and probate court, or to make such use of the information that he has furnished to them, as he deems necessary. On failure by any assessor to comply with such directions of the commissioner, he shall forthwith notify the mayor or selectmen of said failure, with any recommendations which he deems necessary or expedient.
SECTION 5. The commissioner shall annually give in- structions for preparing the notice and bringing in the lists required by section twenty-nine of chapter fifty-nine, and shall prescribe forms therefor so arranged that the statement of the person bringing in such a list will include all assessable property held by him. The commissioner shall cause to be printed and distributed to assessors forms for the lists and statements required therein relative to property held for literary, temperance, benevolent, charit- able or scientific purposes.
SECTION 7. The commissioner shall from time to time secure information as to any unpaid taxes in any town, may examine the books, records and papers of collectors and assessors, and of other town officers, and may require them to make reports to him.
63
ANNUAL TOWN MEETING
1934]
SECTION 8. Whenever it appears to the commissioner that at the end of two years from the commitment of any warrant to a collector any taxes upon such warrant re- mains uncollected, or if collected have not been turned over to the town treasurer, the commissioner shall within three months bring the matter to the attention of the attorney general, who may bring or cause to be brought an action of contract in the name of the town against the collector and upon his bond, in the superior court for the county where the town lies. Any amount recovered under this section shall be paid into the treasury of the town in whose name the action is prosecuted ; but all reasonable expenses incurred by the attorney general in any such action shall be borne by the town, and may be recovered from it by the commonwealth in contract. If, at any time after the ex- piration of one year from the commitment of any warrant to a collector, the commissioner is of the opinion that any taxes thereon remaining uncollected should be abated, he may authorize the assessors, in writing, to abate any part or the whole of such taxes, either by items or by abate- ment of a sum total, stated in such written authorization. The assessors may thereupon make the abatement author- ized and enter the same in their record of abatements, making reference in said record to such authorization as the cause or reason for the abatement.
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