USA > Massachusetts > Essex County > Saugus > Town annual report of Saugus 1935 > Part 8
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With kind regards, I am, Yours very truly, FRANK P. BENNETT, JR.
A true copy. Attest :
WALTER A. WILSON, Town Clerk.
REPORT OF AN AUDIT OF
THE ACCOUNTS OF THE TOWN OF SAUGUS
FOR THE PERIOD FROM JANUARY 1, 1932 TO SEPTEMBER 15, 1934
Made in Accordance with the Provisions of Chapter 44, General Laws
April 29, 1935.
As directed by the General Laws, Chapter 44, Section 40, the Town Clerk has caused this report to be inserted in the Town Report in its complete form.
WALTER A. WILSON,
Town Clerk.
134
TOWN DOCUMENTS
[Dec. 31
THE COMMONWEALTH OF MASSACHUSETTS
Department of Corporations and Taxation Division of Accounts State House, Boston
Henry F. Long, Commissioner THEODORE N. WADDELL, Director of Accounts.
April 29, 1935
To the Board of Selectmen Mr. George H. Quarmby, Chairman
Saugus, Massachusetts
Gentlemen :
I submit herewith my report of an audit of the books and accounts of the town of Saugus for the period from January 1, 1932 to September 15, 1934, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. Herman B. Dine, Assistant Director of Accounts.
Very truly yours, THEODORE N. WADDELL, Director of Accounts.
TNW:ERW
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, 1932 to September 15, 1934, and submit the following re- port thereon :
The financial transactions, as recorded on the books of the several departments receiving or disbursing money for the town or committing bills for collection, were examined and
135
STATE AUDITOR'S REPORT
1935]
compared with the books and records in the offices of the ac- countant and the treasurer.
The books and accounts of the town accountant were ex- amined and checked in detail. The recorded receipts were compared with the treasurer's books and with the records in the several departments making the original charges. The disbursements as recorded were checked with the warrants authorizing the treasurer to disburse town funds and with the payments as shown by the treasurer's books. The recorded appropriations and transfers voted by the town were verified by a comparison with the town clerk's records of town meet- ings.
The ledger accounts were checked and analyzed, the neces- sary correcting and adjusting entries were determined, a trial balance was taken off, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town as of September 15, 1934.
No improvement since the last audit was found in the con- dition of the accountant's ledger, it having been again neces- sary to check postings of receipts and payments in order to locate differences and to bring the ledger into balance.
The books and accounts of the town treasurer were ex- amined and checked in detail. The recorded receipts were analyzed and compared with the collector's records of pay- ments to the treasurer, with the records in the several depart- ments in which money was collected for the town, and with the other sources from which money was paid into the town treasury. The recorded disbursements were compared with the warrants authorizing the treasurer to disburse town funds and with the accountant's books.
The cash book additions were verified, the cash balance on September 15, 1934, was proved by a count of the cash in the office and by a reconciliation of the bank accounts with state- ments furnished by the banks of deposit.
All disbursements by the treasurer should be made on auth- ority of properly approved treasury warrants in accordance w with the provisions of Sections 52 and 56, Chapter 41, General LLaws.
136
TOWN DOCUMENTS
[Dec. 31
The payments on account of debt and interest were checked with the amounts falling due and with the cancelled securi- ties and coupons on file.
The securities and savings bank books representing the investments of the several trust funds in the custody of the treasurer were examined and listed, the income being proved and the withdrawals verified.
The records of tax titles held by the town were examined and checked with the deeds on file. The amounts added to the tax title account were compared with the collector's records, the reported redemptions were checked with the receipts as recorded on the treasurer's books, the foreclosures and dis- claimers were verified, and the tax titles on hand were listed.
Under the present method of keeping the tax title account, it is difficult to follow the various transactions affecting this account. As may be seen from the appended balance sheet, this account is in excess of $200,000 and the proper account- ing of such a large amount is essential.
The accounts of the collector were examined and checked in detail. The taxes, assessments, and water rates outstanding at the time of the previous examination were audited and all subsequent commitments were analyzed and proved. The re- corded collections were checked in detail to the commitment lists, the payments to the treasurer were compared with the treasurer's and the accountant's books, the abatements were proved with the records in the departments authorized to grant abatements, and the outstanding accounts were listed.
The outstanding accounts were verified by mailing notices to many 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 collector's cash balance on September 15, 1934, was verified by actual count of the cash in the office.
It is recommended that a determined effort be made to collect the water accounts which have been outstanding for several years. Water liens should be recorded promptly in order to protect the interests of the town.
137
STATE AUDITOR'S REPORT
1935]
The financial accounts of the town clerk were examined and checked. The recorded receipts from dog and sporting licenses, marriage permits, and recording fees were checked with the office records. The payments to the county and town treasurers and to the Division of Fisheries and Game were verified, and the cash on hand was proved by actual count.
The records of licenses and permits issued by the board of selectmen were examined and checked, the payments to the treasurer were verified, the outstanding accounts were listed, and the cash on hand was verified by actual count.
The records of receipts from the building, plumbing, and milk inspectors, as well as from the police, fire, sealer of weights and measures, health, public welfare, old age assist- ance, town infirmary, school and cemetery departments, were examined and the payments to the treasurer were verified.
The surety bonds of the several town officials for the faith- ful performance of their duties were examined and found to be in proper form.
Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treasurer's and the collector's cash, summaries of the tax, assessment, depart- mental, and water accounts, as well as tables showing the trust fund transactions.
For the cooperation extended and the assistance rendered by the several town officials during the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted, HERMAN B. DINE,
Assistant Director of Accounts.
HBD:ERW
RECONCILIATION OF TREASURER'S CASH
Balance January 1, 1932, Receipts 1932,
$11,879.41 1,227,103.40
$1,238,982.81
$1,066,392.82
Without warrants:
Interest on revenue loans,
State taxes and assessments,
$17,495.47 39,093.80 56,589.27
Balance December 31, 1932,
$1,122,982.09 116,000.72
$1,238,982.81
Balance January 1, 1933, Receipts 1933,
$116,000.72 1,091,359.16
$1,207,359.88
$1,133,614.64
Interest on temporary loans, State taxes and assessments,
$5,606.09 31,322.50 36,928.59
$1,170,543.23 36,816.65
$1,207,359.88
[Dec. 31
TOWN DOCUMENTS
Payments 1933 : Per selectmen's warrants, Without warrants :
Balance December 31, 1933,
138
Payments 1932: Per selectmen's warrants:
Balance January 1, 1934, Receipts January 1 to September 15, 1934,
$36,816.65 656,256.44
$693,073.09
Payments January 1 to September 15, 1934: Per selectmen's warrants : Without warrants :
$594,039.86
Interest on revenue loans,
Refunds,
$5,697.29 38.12
Miscellaneous, Balance September 15, 1934,
19.43
5,754.84
$599,794.70
93,278.39
$693,073.09
Balance September 15, 1934, Overdraft Saugus Trust Company,
$93,278.39
5,422.05
$98,700.44
Balance September 15, 1934: Cash in office, verified, Cash in banks:
$1,723.28
Merchants National Bank of Boston,
$82,351.38
National Shawmut Bank of Boston, First National Bank of Boston,
105.92
96,922.16
Payment in advance of warrant:
Cemetery perpetual care bequest,
55.00
$98,700.44
139
1935]
STATE AUDITOR'S REPORT
14,464.86
140
TOWN DOCUMENTS
[Dec. 31
SAUGUS TRUST COMPANY
Balance September 15, 1934, per statement, $5,778.19
Overdraft September 15, 1934, per check register, 5,422.05
Error in check :
Voucher No. Amount Check No. Amount 2498 14.21 81171 14.50 .29
$11,200.53
Outstanding checks September 15, 1934,
per list, $11,200.53
MERCHANTS NATIONAL BANK OF BOSTON
Balance September 15, 1934, per statement, $82,351.38
Balance September 15, 1934, per check register, $82,351.38
NATIONAL SHAWMUT BANK OF BOSTON
Balance September 15, 1934, per statement, $14,464.86
Balance September 15, 1934, per check register, $14,464.86
FIRST NATIONAL BANK OF BOSTON
Balance September 15, 1934, per statement, $298.51 Balance September 15, 1934, per check register, $105.92
Outstanding checks September 15, 1934,
per list, 192.59
$298.51
141
STATE AUDITOR'S REPORT
1935]
RECONCILIATION OF COLLECTOR'S CASH
Balances September 15, 1934, per tables :
Poll taxes 1933,
$8.00
Property taxes 1933,
361.73
Poll taxes 1934,
60.00
Old age assistance taxes 1933,
2.00
Moth assessments 1932,
.50
Motor vehicle excise taxes 1932,
20.00
Motor vehicle excise taxes 1933,
36.71
Motor vehicle excise taxes 1934,
277.79
Water rates:
June 1929,
$5.00
June 1933,
3.00
December 1933,
495.52
June 1934,
243.28
746.80
Water liens,
30.15
Interest :
Taxes 1932,
$5.21
Taxes 1933,
23.42
Motor vehicle excise taxes 1933,
.54
Motor vehicle excise taxes
1934, 1.20
30.37
$1,574.05
Cash on hand September 15, 1934, verified,
$1,418.86
Cash variation September 15, 1934,
155.19
$1,574.05
TAXES, 1929 LILLIAN SHORES, Collector
Outstanding January 1, 1932,
$149.55
Outstanding April 4, 1932, recommitted to
Walter A. Wilson, collector,
$149.55
WALTER A. WILSON, Collector
$149.55
Recommitment April 5, 1932,
$149.55
Payments to treasurer 1933,
142
TOWN DOCUMENTS [Dec. 31
POLL TAXES, 1930
Outstanding January 1, 1932,
$2.00
Payments to treasurer 1932,
$2.00
PROPERTY TAXES, 1930
Outstanding January 1, 1932,
$1,778.20
Overpayments to collector, adjusted,
2.57
Tax titles disclaimed :
1932,
$22.29
1933, 4.25
26.54
Transferred to tax titles in error,
51.39
Credit balance December 31, 1933, 3.49
$1,862.19
Payments to treasurer :
1932,
$955.26
1933,
288.12
1,243.38
Abatements :
1932,
$265.34
1933,
66.03
331.37
Transferred to tax titles 1932,
287.44
$1,862.19
Overpayments, adjusted,
$25.72
Tax titles credited as taxes 1930,
5.64
Transferred to tax titles in error,
254.09
Tax titles disclaimed,
31.70
$317.15
Credit balance January 1, 1934,
$3.49
Payments to treasurer January 1 to September 15, 1934,
5.64
Abatements not entered on ledger,
157.81
Outstanding list, per prior audit, adjusted,
147.64
Outstanding September 15, 1934,
per list, 2.57
$317.15
143
STATE AUDITOR'S REPORT
1935]
POLL TAXES, 1931
Outstanding January 1, 1932,
$552.00
Additional commitment,
2.00
Old age assistance taxes 1931 credited as poll taxes 1931 :
1932, $8.00
1933, 1.00
9.00
Old age assistance taxes 1932 credited as poll taxes 1931, 6.00
Poll taxes 1932 credited as poll taxes 1931, 14.00
Abatements reported in error, 2.00
$585.00
Payments to treasurer :
1932,
$74.00
1933, 23.00
$97.00
Abatements 1932,
484.00
Poll taxes 1931 credited as poll taxes 1932, 2.00
Outstanding December 31, 1933 and
September 15, 1934, per list, 2.00
$585.00
PROPERTY TAXES, 1931
Outstanding January 1, 1932,
$288,363.83
Overpayments refunded 1932, 109.72
Moth assessments 1931 credited as taxes 1931, 84.21
Sidewalk assessments 1931 credited as taxes 1931, 120.69
Moth assessments 1931 transferred to taxes 1931, 197.72
Sidewalk assessments 1931 transferred to taxes 1931 in error, 366.77
Tax titles credited as taxes 1931,
3,534.97
Tax titles disclaimed,
32.72
Tax titles transferred per previous audit, adjusted, .01
144
TOWN DOCUMENTS [Dec. 31
Transferred to tax titles in error :
1933, 394.30
1932,
$88.76
483.06
$293,293.70
Payments to treasurer :
1932,
$212,369.75
1933,
2,825.51
$215,195.26
Abatements :
1932,
$8,034.58
1933,
1,126.80
9,161.38
Transferred to tax titles :
1932,
$67,206.97
1933,
694.46
67,901.43
Outstanding December 31, 1933,
1,035.63
$293,293.70
PROPERTY TAXES, 1931 (Continued)
Outstanding January 1, 1934,
$1,035.63
Abatements after payment refunded,
charged to overlay 1931 in error,
134.97
Overpayments adjusted,
.37
Tax titles disclaimed,
655.58
Moth assessments 1931 credited as taxes 1931, 159.09
Sidewalk assessments 1931 credited as taxes 1931,
236.24
Tax titles credited as taxes 1931,
465.96
Interest on taxes 1931 credited as taxes 1931, 5.54
Unlocated difference, adjusted, .70
$2,694.08
Payments to treasurer January 1 to September 15, 1934, $849.36
Abatements January 1 to September 15, 1934, 38.52
Abatements not entered on ledger, 263.93
161
STATE AUDITOR'S REPORT
1935]
Cash balance January 1, 1934, $10.20
Licenses issued January 1 to December 21, 1934 : Males and spayed
females, 967 @ $2.00
$1,934.00
Females,
184 @ 5.00
920.00
Breeders',
5 @ 25.00
125.00
Breeders',
2 @ 50.00
100.00
$3,089.20
Payments to town treasurer January 1 to September 15, 1934, $2,807.20
Payments to town treasurer September 16 to December 21, 1934, 36.60
Fees retained by town clerk January 1 to
December 21, 1934, 1,139 @ 20c, 231.20
Cash on hand December 21, 1934, verified, 4.00
Due from town clerk December 21, 1934,
10.20
$3,089.20
TOWN CLERK SPORTING LICENSES
Licenses issued 1932:
Resident citizens'
sporting,
170 @ $2.75
$517.00
Resident citizens' trapping, 2 @
5.25
10.50
Minor trapping,
1 @
1.25
1.25
Minor sporting,
4 @
1.25
5.00
Duplicate,
2 @
.50
1.00
$534.75
Payments to Division of Fisheries and Game,
$486.00
Fees retained by town clerk, 195 @ 25c, 48.75
$534.75
Licenses issued 1933 :
Resident citizens'
hunting,
120 @ $2.00
$240.00
Resident citizens' sporting, 31 @ 3.25
100.75
Resident citizens'
fishing, 41 @ 2.00 82.00
162
TOWN DOCUMENTS
[Dec. 31
Resident citizens'
minor and female fishing,
13 @
1.25
16.25
Resident citizens' trapping,
2 @
5.25
10.50
Resident citizens' lobster,
2 @
5.00
10.00
Resident citizens'
minor trapping,
1 @
2.25
2.25
Duplicate,
2 @
.50
1.00
$462.75
Payments to Division of Fisheries and Game,
$410.45
Fees retained by town clerk :
208 @ 25c,
$52.00
2 @ 15c,
.30
52.30
$462.75
Licenses issued January 1 to December 21, 1934:
Resident citizens'
sporting,
40 @ $3.25
$130.00
Resident citizens' fishing,
47 @
2.00
94.00
Resident citizens' hunting,
106 @ 2.00
212.00
Resident citizens' minor and female
fishing,
15 @1.25
18.75
Resident citizens'
trapping,
3 @
5.25
15.75
Resident crab, 1 @
5.00
5.00
$473.50
Payments to Division of Fisheries and Game: January 1 to September 15, 1934, $236.75
September 16 to December 21, 1934, 182.25
Fees retained by town clerk January 1 to September 15, 1934, 210 @ 25c, 52.50
Cash on hand December 21, 1934, verified, 2.00
$473.50
163
STATE AUDITOR'S REPORT
1935]
TOWN CLERK
MARRIAGE PERMITS, RECORDING FEES, ETC. Receipts 1932 :
Marriage permits,
$114.00
Recording,
160.50
Assignment, certificates, etc.
13.50
$288.00
Payments to treasurer 1932,
$288.00
Receipts 1933 :
Marriage permits,
$243.00
Recording,
147.00
Assignment, certificates, etc.
20.50
$410.50
Payments to treasurer 1933,
$410.50
Receipts January 1 to December 21, 1934:
Marriage permits,
$260.00
Recording,
202.50
Assignment, certificates, etc.,
25.75
Payments to treasurer January 1 to
September 15, 1934,
$291.00
Payments to treasurer September 16 to
December 21, 1934,
60.75
Cash on hand December 21, 1934, verified
112.00
Due from town clerk December 21, 1934,
24.50
$488.25
SELECTMEN'S LICENSES AND PERMITS Licenses and permits issued 1932 :
Amusement,
$5.00
Auctioneer,
14.00
Automobile dealer,
45.00
Automobile wrecking,
10.00
Grove,
10.00
Gas permits,
49.50
Golf,
4.00
Junk,
30.00
Peddler,
61.00
Pool and bowling,
89.00
$488.25
164
TOWN DOCUMENTS
[Dec. 31
Theatre,
10.00
Victualler,
28.00
$355.50
Payments to treasurer 1932,
$355.50
Licenses and permits issued 1933 :
Auctioneer,
$12.00
Dancing,
10.00
Gas permits,
39.00
Grove,
20.00
Junk,
20.00
Liquor,
1,049.50
Peddler,
63.00
Pool and bowling,
63.00
Victualler,
40.00
$1,316.50
Payments to treasurer 1933,
$1,316.50
Licenses and permits issued January 1 to
December 21, 1934:
Auctioner,
$14.00
Auto dealer,
45.00
Dancing,
10.00
Gas permits,
23.00
Grove,
30.00
Golf,
3.00
Junk,
30.00
Liquor,
3,245.00
Peddler,
61.00
Pool and bowling,
58.00
Theatre,
50.00
Victualler,
33.00
$3,602.00
Payments to treasurer :
January 1 to September 15, 1934, $3,560.50
September 16 to December 21, 1934, 3.50
Outstanding December 21, 1934, per list, 6.00
Cash on hand December 21, 1934, verified, 31.00
Due from town clerk December 21, 1934, 1.00
$3,602.00
165
STATE AUDITOR'S REPORT
1935]
HEALTH DEPARTMENT LICENSES
Licenses issued 1932:
Pasteurization,
$50.00
Alcohol,
26.00
Milk,
52.50
Oleomargarine,
4.00
Piggery,
10.00
Garbage,
2.00
$144.50
Payments to treasurer 1932,
$144.50
Licenses issued 1933:
Pasteurization,
$50.00
Alcohol,
26.00
Milk,
52.50
Oleomargarine,
2.00
$130.50
Payments to treasurer 1933,
$130.50
Licenses issued 1934 :
Pasteurization,
$50.00
Alcohol,
21.00
Massage,
.50
Milk,
51.50
Oleomargarine,
2.00
Piggery,
2.00
$127.00
Payments to treasurer :
January 1 to September 15, 1934,
$86.50
September 16 to December 31, 1934,
40.50
$127.00
PUBLIC WELFARE DEPARTMENT ACCOUNTS RECEIVABLE
Outstanding January 1, 1932,
$17,719.69
Charges,
27,486.98
$45,206.67
Payments to treasurer,
$16,204.32
Abatements and disallowances,
70.54
Outstanding December 31, 1932,
28,931.81
$45,206.67
166
TOWN DOCUMENTS
[Dec. 31
Outstanding January 1, 1933, Charges,
$28,931.81 19,724.86
$48,656.67
Payments to treasurer,
$34,710.82
Abatements and disallowances,
10.00
Outstanding December 31, 1933,
13,935.85
$48,656.67
Oustanding January 1, 1934,
$13,935.85
Charges January 1 to September 15, 1934,
6,606.25
$20,542.10
Payments to treasurer January 1 to September 15, 1934, $3,433.17
Outstanding September 15, 1934, per list,
17,108.93
$20,542.10
OLD AGE ASSISTANCE ACCOUNTS RECEIVABLE
Outstanding January 1, 1932,
$3,599.00
Charges,
5,098.70
$8,697.70
Payments to treasurer,
$8,464.70
Abatements and disallowances,
53.00
Outstanding December 31, 1932,
180.00
$8,697.70
Outstanding January 1, 1933,
$180.00
Charges,
8,698.66
$8,878.66
Payments to treasurer,
$6,291.62
Abatements and disallowances,
178.02
Outstanding December 31, 1933,
2,409.02
$8,878.66
Outstanding January 1, 1934,
$2,409.02
Charges January 1 to September 15, 1934,
10,209.45
$12,618.47
167
STATE AUDITOR'S REPORT
1935]
Payments to treasurer January 1 to
September 15, 1934, $986.78
Outstanding September 15, 1934, per list, 11,631.69
$12,618.47
CEMETERY DEPARTMENTS
Receipts 1932 :
Care of lots,
$3,130.15
Sale of lots,
1,836.00
Interment fees,
1,410.00
Foundations,
209.75
$6,585.90
Payments to treasurer 1932,
$6,585.90
Receipts 1933 :
Care of lots,
$2,626.65
Sale of lots,
1,398.90
Interment fees,
1,498.96
Foundations,
237.23
$5,761.74
Payments to treasurer 1933,
$5,363.75
Cash balance December 31, 1933,
397.99
$5,761.74
Cash balance January 1, 1934,
$397.99
Receipts 1934:
Sale of lots,
$1,265.50
Care of lots,
2,938.57
Interment fees,
1,990.00
Foundations,
236.35
6,430.42
$6,828.41
Payments to treasurer : January 1 to September 15, 1934, $3,453.24
September 16 to December
31, 1934, 3,374.57
$6,827.81
Cash balance December 31, 1934, .60
$6,828.41
168
TOWN DOCUMENTS [Dec. 31
Cash balance January 1, 1935,
$.60
Receipts January 1 to March 21, 1935:
Sale of lots, $122.00
Care of lots,
83.00
Interment fees, 421.00
Foundations,
24.00
650.00
$650.60
Payments to treasurer January 1 to March 21, 1935, $511.25
Cash on hand March 21, 1935, verified,
138.75
Due from Superintendent of cemetery March 21, 1935, .60
$650.60
WATER DEPOSITS
Deposits on hand January 1, 1932,
$420.00
Deposits 1932, 1,440.00
$1,860.00
Payments to collector for accounts receivable,
$1,393.05
Refunds by treasurer to depositors,
316.95
Deposits on hand December 31, 1932,
150.00
$1,860.00
Deposits on hand January 1, 1932,
$150.00
Deposits 1933,
701.90
$851.90
Payments to collector for accounts receivable,
$372.15
Refunds by treasurer to depositors, 249.75
Deposits on hand December 31, 1933,
230.00
$851.90
Deposits on hand January 1, 1934,
$230.00
Deposits January 1 to September 15, 1934, 15.00
$245.00
$245.00
Deposits on hand September 15, 1934, per list,
169
STATE AUDITOR'S REPORT
1935]
UNCLAIMED WATER DEPOSITS
On hand January 1, 1932, $55.28
On hand December 31, 1932, December 31, 1933 and September 15, 1934, per list, $55.28
WATER RATES, JUNE 1926
Outstanding January 1, 1932,
$137.59
Abatements 1932, $117.97
Outstanding December 31, 1932 and September 15, 1934, per list, 19.62
$137.59
WATER RATES, DECEMBER 1926
Outstanding January 1, 1932,
$112.27
Abatements 1932, $106.27
Abatements not entered on ledger, 1.00
Outstanding December 31, 1932 and September 15, 1934, per list, 5.00
$112.27
WATER RATES, JUNE 1927
Outstanding January 1, 1933,
$177.79
Abatements 1932, $105.86
Outstanding December 31, 1932 and
September 15, 1934, per list, 71.93
$177.79
WATER RATES, DECEMBER 1927
Outstanding January 1, 1932,
$368.06
Payments to treasurer 1933, $8.00
Water rates December 1927 credited as water rates December 1929, 42.96
283.12
Abatements 1932, 1.00
Abatements not entered on ledger,
Outstanding December 31, 1933 and September 15, 1934, per list, 32.98
$368.06
170
TOWN DOCUMENTS
[Dec. 31
WATER RATES, JUNE 1928
Outstanding January 1, 1932,
$692.23
Abatements 1932, $291.63
Outstanding December 1, 1932 and September 15, 1934, per list, 400.60
$692.23
WATER RATES, DECEMBER 1928
Outstanding January 1, 1932,
$737.96
Payments to treasurer :
1932, $5.00
1933, 20.00
$25.00
Abatements 1932,
301.71
Outstanding December 31, 1933 and
September 15, 1934, per list, 411.25
$737.96
WATER RATES, JUNE 1929
Outstanding January 1, 1932,
$1,187.87
Payments to treasurer :
1932,
$35.97
1933,
30.00
$65.97
Abatements 1932,
405.96
Outstanding December 31, 1933,
715.94
$1,187.87
Outstanding January 1, 1934,
$715.94
Refunded in error,
6.50
$722.44
Water rates June 1929 credited as water rates December 1929, $5.00
Abatements not entered on ledger,
8.00
Outstanding September 15, 1934, per list, 704.44
Cash balance September 15, 1934,
5.00
$722.44
1935]
WATER RATES, DECEMBER 1929
Outstanding January 1, 1932, $251.40
Water rates December 1927 credited as water rates December 1929, 42.96
Water liens credited as water rates
December 1929, 33.90
$328.26
Payments to treasurer :
1932,
$96.49
1933,
1.33
$97.82
Abatement :
1932,
$137.64
1933,
19.50
157.14
Outstanding December 31, 1933,
73.30
$328.26
Outstanding January 1, 1934,
$73.30
Abatements reported in error,
13.00
Water rates June 1929 credited as water rates December 1929,
5.00
Refunded in error,
8.50
$99.80
Outstanding list per previous audit, adjusted, $5.00
Outstanding September 15, 1934, per list, 94.80
$99.80
WATER RATES, JUNE 1930
Outstanding January 1, 1932,
$308.52
Water rates December 1930 credited as
water rates June 1930, 5.00
$313.52
Payments to treasurer:
1932,
$30.70
1933,
1.03
$31.73
Abatements 1932,
124.00
Outstanding December 31, 1933,
157.79
$313.52
171
STATE AUDITOR'S REPORT
172
TOWN DOCUMENTS
[Dec. 31
Outstanding January 1, 1934, $157.79
Overpayments, adjusted, 2.58
$160.37
Abatements reported in error, $.01
Outstanding September 15, 1934, per list, 160.36
$160.37
WATER RATES, DECEMBER 1930
Outstanding January 1, 1932,
$3,060.04 Refunds in error, 5.00
Water rates December 1931 credited as
water rates December 1930, 4.97
$3,070.01
Payments to treasurer :
1932,
$955.05
1933,
38.85
$993.90
Abatements :
1932,
$86.01
1933,
137.21
223.22
Water rates December 1930 credited as water rates June 1930, 5.00
Water rates December 1930 credited as water rates December 1931:
1932,
$141.87
1933, 14.00
155.87
Transferred to water liens,
920.11
Outstanding December 31, 1933, 771.91
$3,070.01
Outstanding January 1, 1934,
$771.91
Refunds in error,
6.00
Overpayments to collector, adjusted,
.50
Abatements reported in error,
3.00
Water liens reported in error, .80 Water rates June 1931 credited as water rates December 1930, 2.50
Water rates December 1931 credited as
water rates December 1930, 5.00
173
STATE AUDITOR'S REPORT
1935]
Payment and transfer to water liens, to be refunded, 5.00
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