USA > Massachusetts > Essex County > Saugus > Town annual report of Saugus 1934 > Part 5
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The additional information given me orally by the Board of Assessors which was not a matter of record is at least of sufficient importance to warrant my making a further ex- amination, with the thought that this examination would defin- itely determine whether the Board of Assessors had exercised good or bad judgment and whether they as a Board had acted contrary to law, or, following the law, had interpreted its provisions liberally or strictly.
Respectfully yours,
(Signed) Henry F. Long
Commissioner of Corporations and Taxation
This letter, on first reading, might seem to counteract the commissioner's charges as stated in his letter of January 13, although in this he stated "This letter is written, not for the purpose of neutralizing my letter of January 13." The com- missioner also stated verbally that his position had not changed from that taken in his first letter.
We understand the chairman then requested the commis- sioner to prove his charges by listing cases where abatements were granted and exemptions allowed improperly. The com- missioner replied with a list of cases. This letter was ad- dressed to the Board of Assessors, but a copy was not supplied the committee. The letter, however, was read to members of the committee by Mr. Long in his office.
The committee immediately asked for details of the cases mentioned in the letter to the assessors and also about some others in addition, the abatement slip numbers in our request being noted here for record as follows:
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TOWN DOCUMENTS
[Dec. 31
Abatement Slip No. 5
Granted 1932
Years Tax 1932
68
1932
1932
71
1932
1931
101
1932
1931
102
1932
1931
108
1932
1931
111
1932
1931
119
1932
1931
133
1932
1932
137
1932
1931
142
1932
1931
182
1933
1932
186
1933
1932
199
1933
1932
205
1933
1932
209
1933
1932
232
1933
1932
248
1933
1932
262
1933
1932
287
1933
1932
340
1933
1932
399
1933
1932
454
1933
1933
494
1933
1933
It is interesting to note that, of the above twenty-four abate- ments, eleven were granted in 1932 and thirteen in 1933. Eight of these were for 1931 taxes, fourteen for 1932 taxes and two for 1933 taxes.
The committee received the commissioner's detailed infor- mation of the cases mentioned in our request, his letters being dates February 6 and February 9, as follows :
The Commonwealth of Massachusetts State House, Boston.
February 6, 1934.
The Town of Saugus, Massachusetts.
SIGNED COPY
Under date of January 31, 1934 inquiry is made in regard to an examination of the findings of the board of assessors of
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ANNUAL TOWN MEETING
1934]
the Town of Saugus with respect to abatements granted or exemptions allowed numbered as follows:
Abatement Slip No.
5
Abatement Slip No. 186
68
199
71
205
101
209
102
232
108
248
111
262
119
287
133
340
137
399
142
454
182
494
Much of the information that would otherwise be available is not available for publication but it does seem clear that a certain amount of information is available to the Town of Saugus as a public matter.
Abatements are granted under the authority of Section 59 and 61 of Chapter 59 of the General Laws where a person ag- grieved applies for an abatement of the tax. Exemptions are allowable under the provisions of Clause 17 and Clause 18 of Section 5 of Chapter 59 of the General Laws, also under Clause 22 of the same section provided there is seasonable filing.
Clause 17 reads as follows :
Seventeenth, Property, to the amount of two thousand dollars, of a widow, of a person above the age of seventy- five, or of any minor whose father is deceased, who are legal residents of the commonwealth, whether such prop- erty be owned by such persons separately, or jointly, or as tenants in common; provided, that the whole estate, real and personal, of such person does not exceed in value the sum of two thousand dollars, exclusive of property otherwise exempt under the twelfth, twentieth and twenty- first clauses of this section and exclusive of the value of the mortgage interest held by persons other than the per- son to be exempted in such mortgaged real estate as may be included in such whole estate; but if, the value of such
78
TOWN DOCUMENTS
[Dec. 31
whole estate being less than two thousand dollars, the combined value thereof and of such mortgage interest exceeds two thousand dollars, the amount so exempted shall be two thousand dollars. If the property of a person entitled to such exemption is taxable in more than one town, or partly without the commonwealth, only such pro- portion of the two thousand dollars exemption shall be made in any town as the value of the property taxable in such town bears to the whole of the taxable property of such person. No property shall be so exempt which the assessors shall adjudge has been conveyed to such persons to evade taxation. A person aggrieved by any such judg- ment may appeal to the county commissioners or to the board of tax appeals within the time and in the manner allowed by section sixty-four or sixty-five, as the case may be.
Clause 18 reads as follows :
Eighteenth, The polls and any portion of the estates of persons who by reason of age, infirmity and poverty are in the judgment of the assessors unable to contribute fully toward the public charges.
Having these two clauses in mind and having in mind Sec- tion 59 which provides for an application for abatement where there is an overvaluation, the following observations can be given as to these numbers.
Date of Abatement May 23, 1932
Abatement Number 101
Years Tax 1931
Taxpayer and Clause Granted Pinder, Mae Elizabeth Disability-$119.63 No clause stated.
May 31, 1932
102
1931 Rogers, Janet L. Widow $158.59 No clause used.
May 31, 1932
108
1931 Holland, Mary Widow $120.66 Whole tax abated
May 31, 1932
111
1931 Elliott, Alice M. Widow $143.15 Whole tax abated
June 6, 1932
119
1931 Coates, Arthur B. Sec. 61 $64.42
Dec. 13, 1932
133
1932
Cedar Glen Golf Club Cl. 18 $235.14
July 12, 1932
137
1931 Hicks, Edith E. Disability $83.61
Comment
No application or sworn list on file.
No 1931 application on file. Amount too large for cl. 17.
No application on file - Amt. granted too large for cl. 17.
No written application on file- Amount too great for Cl. 17.
Sworn list too late-Not dated or marked filing date. Not a cl. 18 case
Equity probably above $2,000 (see 1932) No clause used-No application on file.
1934]
ANNUAL TOWN MEETING
79
80
Date of Abatement July 25, 1932
Abatement Number 142
Years Tax 1931
Taxpayer and Clause Granted
Mellaly, Mary E. Sec. 61 $11.25
Jan. 3, 1933
182
1932 Noble, Frederick B. & Bertha M. Cl. 17-18 $119.36
Jan. 9, 1933
186
1932 Wentworth, Harry F. Cl. 18 $249.18 Whole tax
Feb. 13, 1933
232
1932
Somerville Co-op. Bank Cl. 18 $20.72
Apr. 17, 1933
248
1932 Mosher, Charlotte P. Cl. 61 $25
May 15, 1933
262
1932 Marshall, Herbert B. & Flora G.
Comment
Sworn list too late-Dated July 25, '32, not marked filing date.
Husband in jail long term. No application on file. Not a cl. 17 case.
List form filed Oct. 10, 1932. Let- ter sent board Oct. 31, '32 fol- lowed complete denial by board on Oct. 29, and only asked reduc- tion. Certificate issued abating whole tax.
TOWN DOCUMENTS
Poverty abatement to bank- Eisan purchaser Oct. 1932 ap- plied.
Sworn statement late, dated Apr. 17, 1933, no application filed.
Was not a widow on Apr. 1, '32. Husband died Mch. 11, 1933.
[Dec. 31
1934]
Date of Abatement June 19, 1933
Abatement Number 287
Years Tax
Taxpayer and Clause Granted
1932
Whitford, Leon M. & Brown, Charles M. Sec. 59 $22.65
July 24, 1933
340
1932
Duguay, Gabriel Cl. 22 all abated $37.46
Not the owner or person assessed Apr. 1, '32-Assessed to Joseph J. Fadden
Oct. 6, 1933
454
1933
Furbush, Leroy C. Sec. 59 $6 Personal
No May 15 sworn list filed, 50% penalty not held
Nov. 2, 1933
494
1933
Paridon, Ingrid M. Cl. 17 $60
Application shows whole estate too much for cl. 17 ($3,025)
The above is all the information that I have had personally.
Comment No application or sworn list filed. Time limit expired April 1.
ANNUAL TOWN MEETING
Very truly yours, (Signed) Henry F. Long, Commissioner of Corporations and Taxation
81
The Commonwealth of Massachusetts 82 State House, Boston. February 9, 1934.
The Town of Saugus, Massachusetts
Supplementing my letter of February 6 the following additional facts are enumerated respecting abatements granted or exemptions allowed :
Date of Abatement
Abatement Number
Years Tax
Taxpayer and Clause Granted
Sept. 28, 1932
5
1932
Garra, Gertrude L.
Comment No written application on file.
Sec. 5, Inability $69.70
(Reported Cancelled and Paid on Omitted List
Oct. 17, 1932
68
1932
Anderson, Annie E. Cl. 18, $9.53
Written application not signed or dated, no filing date. Perti- nent questions not answered. No written application on file.
Oct. 19, 1932
71
1931 Wood. Vina B. Cl. 18, $85.89
Jan. 23, 1933
199
1932
Levine, Clara Cl. 18, $100
No written application on file.
Jan. 23, 1933
205
1932 Yanofsky, Benjamin Sec. 61, Statement $10.46
May 15 list form filed dated 1- 18-33, no filing date.
TOWN DOCUMENTS
[Dec. 3.
1934]
Date of Abatement Jan. 30, 1933
Abatement Number 209
Years Tax
Taxpayer and Clause Granted
1932
Humphries, Frank H. and Violet Cl. 18, $101.07, whole tax
Comment No written application on file.
Aug. 17, 1933
399
1932 Hicks, Edith E. Cl. 18, $101.07, whole tax
Written application dated Aug. 7, 1933, filed same date.
ANNUAL TOWN MEETING
The above is all the information that I have had personally in these cases.
Verp truly yours,
Signed : Henry F. Long
Commissioner of Corporations and Taxation
83
84
TOWN DOCUMENTS
[Dec. 31
This list of abatements and exemptions, supplemented by the verbal statement of the commissioner that there was a total of 47 cases in 1932 and 39 in 1933, which he considered im- proper, represents approximately 14% of the total number of abatements. This supports the charge of the commissioner in his letter of January 13 that "the assessors allowed their personal thought to control the granting of abatements and allowing of exemptions and with not strictly cofining them- selves to the statutes."
The terse comment of the commissioner in each of the above cases carries a conclusion that has been reached after careful consideration and a familiarity with the statutes and duties of assessors. To these comments, nothing further could be said that would add supporting strength unless it may be some local color of which the commissioner has no knowledge.
One of the worst violations, in the judgment of your com- mittee, was that of the case of Harry F. Wentworth, whose tax for 1932 was wholly abated without any request for such abate- ment. The only request he did make was a reduction in valua- tion on one building located on the property. It might be of interest to refer to the statement which Mr. Wentworth, who is a member of the school board, has made in connection with his abatement:
"About the middle of October 1932 I appeared before the Board of Assessors and told them that I thought the garage was assessed a little high-also that the house be- ing much out of repair was valued too high. They asked me how much I wanted deducted and I told them about $475.00. I filed an application for this amount, which should be on hand in the assessors' office.
The Board of Assessors promised to look over the prop- erty to substantiate my statements, but never did. Be- tween the time I applied and the latter part of October I asked Mr. Mullen on two occasions if he had done anything about the matter and he said no, but that they would see to it as soon as possible.
I received a letter from the Board on October 29, 1932 advising that they did not feel the valuation excessive and
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ANNUAL TOWN MEETING
1934]
that a vote was taken not to grant the abatement re- quested. I replied to this letter under date of October 31, informing them that if they would look the property over they might see the matter in a different light. I received no reply to my letter, neither did I attempt to force the matter further. I did ask Miss Hawkes later on if the Board had taken any action and I received a negative answer, and I said to her at the time that I should drop the matter.
It was not until January 9, 1933 that I heard further and on that date I was handed, by a third party and not by the Board of Assessors, an abatement for the total amount of the tax. This was a complete surprise to me as well as to the third party who handed me the abatement slip.
Would further state that I never asked to have the taxes totally abated."
The abatement of the real estate tax of Frank H. and Violet Humphries for the year 1932, amounting to $101.07, was made on January 30, 1933, at which time Mr. Frank H. Humphries was employed on the Saugus High School Addition, receiving $1.25 per hour. He was employed on this job from approxi- mately January 20, 1933 to March 16, 1933, receiving total wages of $227.83. In other words, here was a taxpayer that received in wages from the town more than twice what his taxes amounted to and yet the full tax was abated at a time when he was virtually working for the town.
Another case that may be mentioned in passing is the abate- ment made on February 13, 1933 on property assessed to the Somerville Cooperative Bank, the abatement being made under Clause 18, which relates to age, infirmity and poverty. As the first two terms could not be applied very well to a bank, the reason must have been because of poverty, as the commissioner says. The scriptural reference to the abiding of faith, hope and charity, the greatest of which is charity, has been dis- carded for the new abatement code: and now abideth age, in- firmity and poverty but the greatest of these is poverty, es- pecially when it relates to a bank.
86
TOWN DOCUMENTS
[Dec. 31
One other abatement which should be noted, although it is not included in the commissioner's investigation list, is that of Harry N. Woodward, son of selectman Harry Woodward, whose 1931 real estate tax of $48.06 was abated in full on September 15, 1932. On October 17, 1932, Mr. Harry N. Woodward returned the abatement slip to the Board of Asses- sors with the following letter:
Saugus, Massachusetts Oct. 17th, 1932
Honorable Board of Assessors,
GENTLEMEN :
I am enclosing slip No. 205 issued to cover abatement of taxes amounting to $48.06 for 1931 on property located at 1 Glen Street.
Please cancel this abatement, which was issued without my knowledge or consent.
(Signed) HARRY N. WOODWARD
1 Glen Street, Saugus
The above Harry N. Woodward personally appeared before me and stated this to be his free act.
WALTER A. WILSON
Justice of the Peace
In connection with the abatement, your committee has a statement of Harry N. Woodward's father, Mr. Harry Wood- ward, a resident of Saugus for 20 years and selectman for the past 8 years. He was also reelected to the Board of Selectmen on February 5 and is now chairman. The statement was given on November 9, 1933 and is as follows :
"On September 16, 1932 Mr. John J. Mullen called me on the telephone and asked if Harry N. Woodward was my son. I told him he was. He wanted to know if he had paid his taxes for the year 1931. I replied "I don't think so." He then asked me if he was able to pay them. I said "I think not." After a pause he told me that the Board of Assessors had voted to abate his taxes.
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ANNUAL TOWN MEETING
1934]
Some time during the following week Mr. Mullen handed me an abatement slip, which was in full for 1931 real estate tax, and asked me to give it to my son. This I did the first time I saw him. My son was taken by surprise, saying he had never asked for the abatement and should return the slip. A couple of days after, my son accom- panied me to the Town Hall and in my presence returned the abatement slip to Mr. Daniel B. Willis, a member of the Board of Assessors, with a letter of refusal. Mr. Willis' remark was that it was too bad as they wanted to help him."
Still another abatement which was not included in the commissioner's list is that of Clayton Penny for $180.99, granted on May 2, 1932, the full Board at that time, Austin, Mullen and Willis, were recorded as present at the meeting, and the reason given being disability under Clause 18.
The Lynn Item of July 20, 1932 carried an article with the double heading :
DAMON-AND-PYTHIAS-LIKE FRIENDSHIP OF REP. PRATT AND ASSESSOR WILLIS CRACKS
the opening paragraph of which was as follows:
Branding a statement recently made by Rep. C. F. Nel- son Pratt that the resignation of Lewis J. Austin as chair- man of the Saugus board of assessors was forced, as untrue, Daniel B. Willis. this morning, said that he con- sidered the repeated attacks made against the board of assessors during the past several weeks a personal re- flection upon his honesty and integrity.
This was followed by a lengthly statement, over Mr. Willis' signature, in which appeared the following:
The truth is that the contractor in question is a hard working citizen who has resided in the town for years. He protested that his assessment was excessive and the board investigated. The board felt likewise and granted an abatement of $80.70. The $180.77 figure was a clerical error and was not an attempt by anyone to cover up anything.
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TOWN DOCUMENTS
[Dec. 31
As a matter of fact, the assessors' records clearly show that the amount of the abatement granted was $180.99. As the tax rate for 1931 was $40.90, the abatement would represent a reduction of approximately $4,425.00 or the complete wiping out of an assessed value to that amount. The name of the contractor was not mentioned in Mr. Willis' statement but it is assumed that it referred to Mr. Penny.
The investigating committee has been informed that Mr. Penny worked for Walter A. Wilson from October 23, 1931 to February 21, 1932 building a new house for the town clerk. We understand his wages were $50.00 per week. He then worked for Charles E. Wilson, from whom he received his first pay on February 29, 1932 and his last pay on July 2, 1932. It was between the latter dates that the abatement was granted, when, if we are informed correctly, he was receiving the same pay as during the time he worked on the town clerk's new home. The sum of $50.00 per week would, no doubt, be con- sidered a fair wage during normal times but especially would this be true during the depression years of 1931 and 1932.
We also understand that Mr. Penny was employed on the High School addition as a foreman carpenter during all the time construction was going on.
Now, Mr. Moderator, Members of the Limited Town Meeting and Citizens of Saugus, your committee feels that these abate- ments raise serious questions. They should be considered seriously and your answers should likewise be serious.
In our opinion, it is apparent that the Board of Assessors was completely Mullenized after John J. Mullen became a ยท member of the Board in March, 1932 and it appears that his domination over that Board is still supreme.
It is also apparent that the Mullenizing of the Board of Assessors is not stopping there, but is being carried into other town departments as fast as the former plumbing inspector of Boston and the one-time and one-term-only former mayor of Everett can do so.
In other words, there is a noticeable effort being made to hoist the flag of Mullen over every town department in the Town of Saugus. Shall this program be halted and the cancer
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ANNUAL TOWN MEETING
1934]
on the body politic, which it has created, be cut out by the surgeon's knife in the hands of an awakened citizenry ?
The committee reports to the town meeting the following results of its investigation to date :
1. The acts of the Board in 1932 and of the majority of the Board of Assessors in 1933 and to date clearly appear to have been dominated by the chairman of the Board.
2. The assessors did grant abatements and allow exemp- tions in violation of the statutes. Some abatements were made that were not even asked for by the recipients.
3. Mr. Mullen and Mr. Willis, in holding the business meetings of the board when Mr. Bryer cannot be present, are in that way, as well as in other ways, preventing Mr. Bryer from performing the services of an assessor, which the voters desired him to do when they elected him a member of the board.
4. The assessors should be provided with more office space.
5. The town should consider the matter of having a full time assessor.
The reports that the chairman of the Board has been offering and granting abatements for political purposes cannot, of course, be substantiated by the records of the office, although much circumstantial evidence and in- formation given to the committee in confidence makes it appear that this may have been done.
The first essential in the efficient operation of the assessors' department is the selection of the proper type of persons for membership on that board. If the voters are careless and indifferent as to whom they elect, the taxpayers must suffer accordingly.
The second essential is for the members of the Board of Assessors to confine their activities in town affairs solely to the duties of their office as defined by statute and to keep free from political alliances and activities.
"Public office is a public trust" no less today than it ever has been and, unless the aspirant for political office realizes this
90
TOWN DOCUMENTS
[Dec. 31
fact and the voter goes to the ballot box with that thought paramount in his mind, we will not secure that type of govern- ment that has made New England town government of the colonies a heritage to all peoples.
The committee concurs in the opinion of the commissioner that there has been some improvement in the operation of the assessors' office since the appointment of this investigating committee. To sustain this improvement, we believe the com- missioner should be respectfully requested to make frequent examinations of the assessors' department and, to assist, we recommend that the committee be continued.
Our recommendation of the committee's continuance is made because the tax commissioner and his assistants have sug- gested that the committee be continued.
The Board of Assessors, as constituted in 1932, were Mr. Lewis J. Austin, Mr. Daniel B. Willis and John J. Mullen. Mr. Austin and Mr. Willis had been members for many years and Mr. Mullen was elected to the Board in March 1933, professing to have had much experience in assessing property. Mr. Washington L. Bryer succeeded Mr. Austin in 1933.
In view of the above premise, it is not to be presumed that the board in either year was ignorant of the statutes govern- ing the duties of their office and we, therefore. charge the Board of Assessors "with allowing their personal thought to control their granting of abatements and allowing of exemp- tions and with not strictly confining themselves to the statutes."
The commissioner's review of the abatements granted and his comments thereon would seem to prove without any doubt that the Board of Assessors made many abatements contrary to the statutes and we, therefore, charge them with mal- feasance, misfeance, and nonfeasance in office and recommend that the findings of your committee thus far be referred to the District Attorney of Essex County by the town counsel, and that this report be considered as one of progress and the committee be continued in order that it may investigate other abatements and valuations.
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ANNUAL TOWN MEETING
1934]
Respectfully submitted,
(Signed) HARRY W. MERRILL, Chairman ARTHUR D. HITCHINGS
(Signed) FRED C. SMITH
(Signed) LEWIS O. STOCKER
(Signed) HERBERT L. ROBINSON, Secretary
The following motion was offered by Chairman Harry W. Merrill :
Voted : To accept the Report of the Committee as a report of progress, to continue the Committee and to carry out the recommendations as contained in the last paragraph of the Committee's Report.
Frederick B. Willis was granted permission to discuss the Report as submitted also the foregoing motion. 9:26 P. M. to 10:31 P. M.
Voted: When adjournment of this meeting is ordered to convene again at the High School, Monday. February 26, 1934 at Eight o'clock.
John J. Mullen addressed the meeting. 10:31 P. M.
Mr. Mullen's time was extended at 10:40 P. M. until 10:50 P. M.
Frank F. Humphries addressed the meeting at this time. 10:50 P. M. to 10:57 P. M.
Harry Woodward addressed the meeting at 10:58 P. M. to 11:00 P. M.
The previous question was ordered.
The motion as presented by Chairman Harry W. Merrill was read by the Moderator.
The motion was lost. Yeas 45, Nays 56. 11:01 P. M.
Voted to adjourn. 11:02 P. M.
A true copy. Attest :
WALTER A. WILSON,
Town Clerk.
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TOWN DOCUMENTS
[Dec. 31
ADJOURNED ANNUAL TOWN MEETING
February 26, 1934
The meeting was called to order by the Town Clerk, at eight seven P. M.
A count of the Town Meeting Members was made. It was found that a quorum was not present.
A motion was made and voted for Mr. Henry A. B. Peckham to act as temporary Moderator.
Voted : To adjourn and convene again on Monday, March 12, 1934 at the High School Building. 8:09 P. M.
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