USA > Massachusetts > Essex County > Saugus > Town annual report of Saugus 1937 > Part 19
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In connection with the determination of the tax levy. the receipts from sales of land obtained by foreclosure of tax titles should not be used as an estimated receipt, since such receipts are pledged toward the payment of tax title
335
STATE AUDITOR'S REPORT
1937]
loans under Section 3, Chapter 49, Acts of 1933. Further- more, the receipts from sales of cemetery land should be reserved for appropriation in accordance with Section 25, Chapter 114, General Laws; and the dog fund received from the county should be voted directly to the school or library account and the town appropriation adjusted correspon- dingly.
The financial records of the town clerk were examined and checked in detail. The recorded receipts on account of licenses, permits, recording fees, etc., were examined and checked in detail. The payments to the treasurer were com- pared with the treasurer's and the accountant's books, and the cash balance on March 30, 1937, was verified by actual count of the cash in the office.
The collections on account of sporting and dog licenses issued were verified and compared with the recorded pay- ments to the State, county and town.
The selectmen's records of licenses granted were ex- amined. The selectmen's records for a good part of the period covered by this audit were missing, and for the periods where they were available, the records were found to be' incomplete as to licenses granted by the board.
The records of charges for town hall rentals were examined and the recorded collections were compared with the payments to the treasurer.
The records of departmental charges and collections by the sealer of weights and measures, by the building, plumb- ing and milk inspectors, as well as by the health, public welfare, old age assistance, school, library, cemetery, and of all other departments in which money was collected for the town were examined and checked. The payments to the town treasurer were verified, the outstanding accounts were listed and proved, and the cash on hand in the several de- partments was verified by actual count.
No records of receipts were found to be kept at the town infirmary, and it was found that the school and library de- partments were not fully conforming with the requirements of Section 53, Chapter 44, General Laws, to the extent that
336
TOWN DOCUMENTS
[Dec. 31
a small portion of receipts has been expended for depart- mental purposes without appropriation.
The commitments of water accounts receivable were examined and checked in detail. The payments to the treas- urer were verified by a comparison with the treasurer's and the accountant's books, the abatements were checked with the water commissioner's records of abatements granted, and the outstanding accounts were listed and proved.
It is very essential that the provisions of Sections 42-A to 42-F, inclusive, Chapter 40, General Laws, relative to water liens, be carefully followed.
It is recommended that a determined effort be made to secure settlement of the delinquent water accounts as shown on the appended balance sheet.
It was noted that water charges against sundry town departments have been abated and the reason given there- for being "town-owned." These charges should not be abated but should be paid promptly from the proper departmental appropriation, so that the true cost of running each depart- ment may be shown and so that the water department reve- nue may be more accurately shown.
The surety bonds of the several town officials for the faithful 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 reconciliations of the treasurer's, collector's, and town clerk's cash, summaries of the tax, assessment, departmental, and water accounts, as well as schedules showing the condition and transactions of the several trust funds.
For the cooperation extended and the assistance ren- dered by the several town officials during the audit, I wish, on behalf of my assistants and for myself, to express ap- preciation.
Repectfully submitted,
HERMAN B. DINE, Assistant Director of Accounts.
RECONCILIATION OF TREASURER'S CASH General
Balance September 16, 1934, per previous audit, Receipts :
$
93,278.39
September 16 to December 31, 1934,
1935, 1936,
$ 581,439.93 1,356,769.96 1,351,330.77
$3,289,540.66
$3,382,819.05
Payments :
September 16 to December 31, 1934:
Per selectmen's warrants,
$ 507,626.29
Not on warrants :
State taxes and assessments,
32,448.81
334.13
Discounts on temporary loans, 1935 :
Per selectmen's warrants,
1,389.051.19
Not on warrants :
39,235.34
State taxes and assessments, Discounts on temporary loans,
2,773.42
1936 :
Per selectmen's warrants,
1,275,553,32
1937]
STATE AUDITOR'S REPORT
337
Not on warrants : State taxes and assessments, Discounts on temporary loans, Miscellaneous,
33,505.23 1,628.97 144.35
Balance December 31, 1936,
$3,282,301.05 100,518.00
$3,382,819.05
Balance January 1, 1937,
Receipts January 1 to March 30, 1937,
$100,518.00 256,261.42
$356,779.42
Payments January 1 to March 30, 1937 : Per selectmen's warrants,
$235,464.09
Not on warrants :
Discounts on temporary loans,
865.00
Cemetery perpetual care bequests, deposited,
380.00
Balance March 30, 1937,
$236.709.09 120,070.33
$356,779.42
338
TOWN DOCUMENTS
[Dec. 31
Balance March 30, 1937, Receipts not entered : Partial redemption of tax titles, Discharges of water liens,
Excess cash March 30, 1937,
$120,070.33
$8.00 9.00
17.00
3.13
$120,090.46
Cash on hand March 30, 1937 : Bank balances:
General :
National Shawmut Bank,
$35,180.71
Merchants National Bank,
4,958.74
First National Bank of Boston,
105.92
Saugus Trust Company,
33,562.00
Special-W. P. A .:
National Shawmut Bank,
8,947.02
Cash in office, verified,
$82,754.39 37,336.07
$120,090.46
1937]
STATE AUDITOR'S REPORT
339
340
TOWN DOCUMENTS
[Dec. 31
NATIONAL SHAWMUT BANK OF BOSTON General
Balance March 30, 1937, per statement, $35,180.71
Balance March 30, 1937, per check register $35,180.71
MERCHANTS NATIONAL BANK OF BOSTON General M
Balance March 30, 1937, per statement, $4,958.74
Balance March 30, 1937, per check register, $4,958.74
FIRST NATIONAL BANK OF BOSTON General
Balance March 30, 1937, per statement, $298.51
Balance March 30, 1937, per check register, $105.92
Outstanding checks March 30,
1937, per list, 192.59
$298.51
SAUGUS TRUST COMPANY General
Balance March 30, 1937, per statement,
$50,085.45
Balance March 30, 1937, per check register, $33,562.00
Outstanding checks March 30,
1937, per list, 16,523.45
50,085.45
NATIONAL SHAWMUT BANK Special-P. W. A.
Balance March 30, 1937, per statement,
$9,000.68
Balance March 30, 1937, per check register, $8,947.02
Outstanding checks March 30, 1937, per list, 53.66
$9,000.68
341
STATE AUDITOR'S REPORT
1937]
FIRST NATIONAL BANK OF BOSTON Bond and Coupon Account
Balance March 30, 1937, per statement, $62.50
Outstanding coupons March 30, 1937 :
Water Loan 1914, bonds No. 27 and 28, due November 1, 1936 $45.00
Interest over-deposited in bank : School loan 1920, due December 1, 1933, 17.50
$62.50
NATIONAL SHAWMUT BANK OF BOSTON Bond and Coupon Account
Balance March 30, 1937, per statement, $1,596.25
Interest due April 1, 1937, deposited in advance :
School Loan 1932, $1,125.00
Municipal Relief Loan 1935 315.00
Municipal Relief Loan 1936, 156.25
$1,596.25
RECONCILIATION OF TREASURER'S CASH SPECIAL DEPOSIT
Surplus War Bonus Fund and Accumulations Balance September 16, 1934, per previous audit : Surplus War Bonus Fund, $5,595.49
Accumulations, 802.06
$6,397.55
Receipts-interest on deposits :
September 16 to
December 31, 1934, $ 47.98
1935, 162.12
1936, 166.22
$376.32
$6.773.87
342
TOWN DOCUMENTS [Dec. 31
Balance December 31, 1936 and March 30, 1937: Saugus Trust Company, Savings Book No. 1552 : Surplus War Bonus Fund, $5,595.49
Accumulations, 1,178.38
$6,773.87
RECONCILIATION OF COLLECTOR'S CASH
Taxes :
Property 1934, $ 14.90
Poll 1936,
6.00
Property 1936,
3,037.25
$3,058.15
Motor vehicle excise taxes :
Levy of 1934,
$ 8.00
Levy of 1936, 27.13
$35.13
Moth assessments :
Levy of 1932,
$ .50
Levy of 1936, 3.15
$ 3.65
Sidewalk assessments 1936,
24.48
Committed sidewalk interest 1936,
7.35
Interest on taxes and assessments :
Levy of 1933,
$ .06
Levy of 1934,
3.63
Levy of 1936,
74.86
$78.55
Water rates :
June 1934,
$ .74
June 1936,
187.17
December 1936,
197.29
$385.20
Water liens :
1934,
$ .49
1936,
16.94
$17.43
Interest on water liens,
.46
Tax certificates, Water lien releases,
13.00
6.00
1937]
STATE AUDITOR'S REPORT
343
Receipts not entered on cash books :
On account of taxes 1935, $ 3.39
On account of taxes 1936, 26.70
On account of taxes 1937, 2.25 On account of motor vehicle excise taxes 1936, 11.01
On account of water rates,
December 1936, 5.00
Water lien releases, 3.00
$ 51.35
Petty cash advance, 100.00
Excess cash, 87.70
$3,868.45
Cash on hand March 30, 1937, verified
$3,868.45
PROPERTY TAXES - 1930
Outstanding September 16, 1934, per
previous audit, $ 2.57
Tax titles disclaimed, 1935 121.76
$124.33
Payments to treasurer 1935,
$108.51
Abatements 1935, 13.25
Outstanding December 31, 1936, and
March 30, 1937, per list, 2.57
$124.33
POLL TAXES-1931
Outstanding September 16, 1934, per previous audit,
$2.00
Outstanding December 31, 1936, and March 30, 1937, per list 2.00
PROPERTY TAXES - 1931
Outstanding September 16, 1934, per previous audit, $747.69
Tax titles disclaimed, 1935, 70.20
Payments to treasurer :
$817.89
344
TOWN DOCUMENTS
[Dec. 31
September 16 to
December 31, 1934,
$ 85.89
1935, 577.95
1936, 83.85
$747.69
Adjustment of outstanding list per
previous audit (by tax title
subsequently disclaimed), 70.20
$817.89
POLL TAXES- 1932
Outstanding September 16, 1934,
per previous audit, $64.00
Overpayment per previous audit, adjusted 2.00
$66.00
Abatements 1935,
$66.00
PROPERTY TAXES - 1932
Outstanding September 16, 1934, per previous audit, $4,633.00
Abatement and payment refunded September 16 to December 31, 1934 74.25
Tax titles disclaimed :
September 16 to
December 31, 1934, 250.92
1935, 402.53
$653.45
$5,360.70
Payments to treasurer : September 16 to December 31, 1934, $1,452.60
1935, 1,183.38
1936, 74.93
$2,710.91
345
STATE AUDITOR'S REPORT
1937]
Abatements : September 16 to
December 31, 1934, $1,950.36
1935, 87.13
$2,037.49
Tax titles taken by town September
16 to December 31, 1934, 250.92
·Outstanding December 31, 1936, 361.38
$5,360.70
Outstanding January 1, 1937,
$361.38
Payments to treasurer
January 1 to March 30, 1937, $ .69
Adjustment of outstanding list per previous audit, 108.91
Outstanding March 30, 1937, per list
251.78
$361.38
POLL TAXES, 1933
Outstanding September 16, 1934,
per previous audit, $474.00
Overpayments per previous audit, adjusted 2.00
Unlocated difference per previous
audit, adjusted, 4.00
$480.00
Payments to treasurer :
September 16 to
December 31, 1934 $ 4.00
1935, 28.00
$32.00
Abatements 1935,
432.00
Poll taxes 1933 reported as old age assistance taxes 1933, 4.00
Outstanding December 31, 1936, 12.00
$480.00
346
TOWN DOCUMENTS [Dec. 31
Outstanding January 1, 1937,
$12.00
Payments to treasurer January 1 to March 30, 1937, $2.00
Outstanding March 30, 1937, per list 10.00
$12.00
PROPERTY TAXES - 1933
Outstanding September 16, 1934, per previous audit, $7,521.78
Abatements and payments refunded 1935 794.10
Tax titles disclaimed :
September 16 to
December 31, 1934, $318.00
1935, . 403.01
721.01
Added to tax titles in error, ad- justed 1935, 6.75
Unlocated difference per previous audit, adjusted .75
$9,044.39>
Payments to treasurer :
September 16 to
December 31, 1934, $3,988.06
1935, 1,776.85
1936, 698.55
$6,463.46
Abatements :
September 16 to
December 31, 1934, $146.25
1935, 1,077.60
1,223.85
Tax titles taken by town : September 16 to December 31, 1934, $875.25
1935, 124.50 999.75
347
STATE AUDITOR'S REPORT
1937]
Added to tax titles : September 16 to
December 31, 1934, $216.00
1935, 19.50
1936, 13.50
249.00
Outstanding December 31, 1936,
108.33
$9,044.39
Outstanding January 1, 1937,
$108.33
Audit adjustments March 30, 1937:
Moth assessments 1933 reported as taxes 1933, 4.32
Tax title redemption reported
as taxes 1933, 154.50
Abatement and payment trans- ferred to taxes 1934, 78.75
Abatement and payment adjusted, 12.75
Adjustment of outstanding per previous audit, 25.50
$384.15.
Audit adjustment March 30, 1937: Abatement taxes 1933 reported as taxes 1934, $78.75
Outstanding March 30, 1937, per list, 305.40
$384.15
POLL TAXES -- 1934
Outstanding September 16, 1934, per previous audit, $1,630.00
Additional commitment Septem-
ber 16 to December 31, 1934, 50.00
$1,680.00
Payments to treasurer: September 16 to
December 31, 1934,
$234.00
1935, 220.00
1936, 128.00
$582.00
348
TOWN DOCUMENTS
[Dec. 31
Abatements : 1935, $350.00 466.00
1936,
816.00
Outstanding December 31, 1936,
282.00
$1,680.00
Outstanding January 1, 1937, $282.00
Audit adjustments March 30, 1937 :
Collections not previously committed, $6.00
Duplicate abatements,
2.00
8.00
$290.00
Payments to treasurer
January 1 to March 30, 1937 $4.00
Outstanding March 30, 1937, per list,
286.00
$290.00
PROPERTY TAXES - 1934
Commitment per warrant,
$470,566.40
Additional commitment, 31.29
Abatements and payments refunded : September 16 to
December 31, 1934, $132.61
1935, 281.48
1936, 44.70
458.79
Overpayments to collector re- funded 1935, 48.60
Tax titles disclaimed 1935, 528.36
Added to tax titles in error, adjusted :
1935, $2,027.43
1936, 54.39
2,081.82
$473,715.26
349
STATE AUDITOR'S REPORT
1937]
Payments to treasurer : By collector : September 16 to
December 31, 1934, $203,390.86 137,292.16
1935,
1936,
1,075.63
$341,758.65
Direct:
September 16 to
December 31, 1934 $1,888,97
1935, 1,342.56
3,231.53
Abatements : September 16 to
December 31, 1934,
$10,185.00
1935,
9,848.73
1936,
197.10
20,230.83
Tax titles taken :
1935,
$28,249.62
1936,
103.17
28,352.79
Added to tax titles :
1935,
$78,052.72
1936,
13.41
78,066.13
Outstanding December 31, 1936,
2,075.33
$473,715.26
Outstanding January 1, 1937,
$2,075.33
Audit adjustments March 30, 1937 :
Reported as taxes 1934: Moth assessments 1934, $44.45
Sidewalk assessments
1934, 19.57
350
TOWN DOCUMENTS
[Dec. 31
Committed sidewalk
interest, 1934, 6.56
Interest 1934, 4.86
75.44
Abatements taxes 1933 reported taxes 1934, 78.75
Abatements and payments re- funded as motor vehicle ex- cise taxes 1934, 4.47
Added to tax titles in error, 175.66
$2,409.65
Payments to treasurer
January 1 to March 30, 1937, $214.27
Audit adjustments March 30, 1937 :
Abatement and payment taxes 1933 transferred to taxes 1934, 78.75
Taxes 1934 reported as tax
title redemption 85.68
Refund taxes 1935 reported as taxes 1934, 3.18
Outstanding March 30, 1937, per list 2,012.87
Cash balance March 30, 1937, 14.90
$2,409.65
POLL TAXES -1935
Commitment per warrent,
$9,646.00
Additional commitments, 98.00
$9,744.00
Payments to treasurer :
1935,
$7,874.00
1936,
400.00
$8,274.00
Abatements :
1935,
$402.00
1936,
402.00
804.00
Outstanding December 31, 1936,
666.00
$9,744.00
351
STATE AUDITOR'S REPORT
1937]
Outstanding January 1, 1937, $666.00
Audit adjustment March 30, 1937 :
Collections not previously committed, 4.00
$670.00
Payments to treasurer
January 1 to March 30, 1937, $4.00
Outstanding March 30, 1937, per list, 666.00
$670.00
PROPERTY TAXES - 1935
Commitment per warrant, $504,663.04
Additional commitment, 53.97
Abatements and payments refunded 1936, 60.32
Overpayments to collector refunded 1935, 3.97
Added to tax titles in errors,
adjusted 1936, 265.56
$505,046.86
Payments to treasurer :
By collector :
1935,
$258,871.83
1936, 106,494.21
$365,366.04
Direct - 1935,
254.00
Abatements :
1935,
$13,883.54
1936,
7,714.12
21,597.66
Tax titles taken, 1936, Added to tax titles :
41,734.64
1935, 1936,
$61.12
72,459.88
72,521.00
| Outstanding December 31, 1936,
3,573.52
$505,046.86
352
TOWN DOCUMENTS
[Dec. 31
Outstanding January 1, 1937, $3,573.52
Tax titles disclaimed
January 1 to March 30, 1937, 3.97
Audit adjustments March 30, 1937 : Sidewalk assessments 1935 reported as taxes 1935, 7.44
Committed sidewalk interest 1935
reported as taxes in 1935, 2.68
Refund taxes 1935 reported as taxes 1934, 3.18
Added to tax titles in error, 299.99
$3,890.78
Payments to treasurer
January 1 to March 30, 1937, $115.73
Audit adjustment March 30, 1937 : Added to tax titles, not previously reported, .10
Outstanding March 30, 1937, per list, 3,774.95
$3,890.78
POLL TAXES - 1936
Commitment per warrant,
$9,560.00
Additional commitment, 218.00
Abatement and payment refunded, 2.00
$9,780.00
Payments to treasurer, 1936,
$8,052.00
Abatements 1936, 386.00
Outstanding December 31, 1936, 1,342.00
$9,780.00
Outstanding January 1, 1937,
$1,342.00
Overpayment to be refunded, 2.00
$1,344.00;
Payments to treasurer January 1 to March 30, 1937, $68.00
Abatements January 1 to March 30, 1937, not previously reported 130.00
353
STATE AUDITOR'S REPORT
1937]
Outstanding March 30, 1937, per list, 1,140.00 Cash balance March 30, 1937, 6.00
$1,344.00
PROPERTY TAXES - 1936
Commitment per warrant , $511,368.03
Additional commitment, 444.80
Detailed list in excess of warrant,
.03
Machinery tax abatements and payments refunded, 43.20
$511,856.06
Payments to treasurer 1936, $282,461.74
Abatements 1936, 12,020.84
Machinery tax abatements 1936,
1,193.57
Added to tax titles 1936, 544.16
Outstanding December 31, 1936,
215,635.75
$511,856.06
Outstanding January 1, 1937, $215,635.75 Abatements and payments refunded
January 1 to March 30, 1937, 4.80
Audit adjustments March 30, 1937 : Sidewalk assessments 1936 reported as taxes 1936, $34.84
Committed interest sidewalk 1936 reported as taxes 1936, 10.47
45.31
Machinery tax abatements and payments to be refunded, 24.00
$215,709.86
Payments to treasurer January 1 to March 30, 1937 $53,037.28
Abatements January 1 to March 30, 1937, not previously reported, 2,711.72
Outstanding March 30, 1937, per list, 156,923.61 Cash balance, March 30, 1937, 3,037.25
$215,709.86
354
TOWN DOCUMENTS [Dec. 31
OLD AGE ASSISTANCE TAX - 1931
Outstanding September 16, 1934, per previous audit, $1.00
Outstanding December 31, 1936, and March 30, 1937, per list $1.00
OLD AGE ASSISTANCE TAXES - 1932
Outstanding September 16, 1934, per
previous audit, $94.00
Overpayment per previous audit, adjusted, 1.00
$95.00
Payments to treasurer, 1935, $1.00
Abatements September 16, 1934 to
December 31, 1934, 94.00
$95.00
OLD AGE ASSISTANCE TAXES- 1933
Outstanding September 16, 1934, per
previous audit, $393.00
Unlocated difference per previous audit, adjusted 2.00
Poll taxes 1933 reported as old age
assistance taxes 1933, 4.00
$399.00
Payments to treasurer :
September 16 to December
31, 1934 $6.00
1935, 15.00
$21.00
Abatements :
September 16 to December 31,
1934, $71.00
1935, 304.00
375.00
Outstanding December 31, 1936,
3.00
$399.00
1937]
STATE AUDITOR'S REPORT
355
Outstanding January 1, 1937, $3.00
Audit adjustment March 30, 1937 : Duplicate abatements, 2.00
$5.00
Payments to treasurer
January 1 to March 30, 1937, $1.00
Outstanding March 30, 1937, per list,
4.00
$5.00
MOTOR VEHICLE EXCISE TAX - 1932
Outstanding September 16, 1934, per previous audit, $706.67
Overpayments to treasurer refund- ed 1935, 16.38
$723.05
Payments to treasurer : September 16 to December 31, 1934, $20.00
1935,
47.52
1936, 13.14
$80.66
Abatements :
September 16 to December
31, 1934,
$545.74
1935, 34.82
1936,
55.36
635.92
Unlocated difference, per previous audit, adjusted .01
( Outstanding December 31, 1936,
6.46
$723.05
Outstanding January 1, 1937 $6.46
] Payments to treasurer January 1 to March 30, 1937
$6.46
356
TOWN DOCUMENTS [Dec. 31
MOTOR VEHICLE EXCISE TAXES - 1933
Outstanding September 16, 1934, per previous audit, $1,770.78
Overpayment to treasurer, refunded 1935, 2.52
$1,773.30
Payments to treasurer :
September 16 to December 31,
1934,
$342.59
1935,
56.59
1936,
5.71
$404.89
Abatements :
1935,
$185.49
1936,
1,165.54
1,351.03
Unlocated difference per previous audit, adjusted .05
Outstanding December 31, 1936, 17.33
$1,773.30
Outstanding January 1, 1937, $17.33
Audit adjustments March 30, 1937 :
Abatements and payments, 2.42
Overpayment to treasurer, .03
$19.78
Payments to treasurer
January 1 to March 30, 1937, $11.15
Outstanding March 30, 1937, per list,
8.63
$19.78
MOTOR VEHICLE EXCISE TAXES - 1934
Outstanding September 16, 1934, per previous audit, $5,377.31
Additional commitments per warrants : September 16 to December 31, 1934 1,279.42
1935,
845.51
2,124.93
1937]
Abatements and payments refunded :
September 16 to December 31, 1934, $136.71 1935, 14.82
151.53
Refunded in error :
1935,
$3.54
1936
1.85
5.39
$7,653.16
Payments to treasurer : September 16 to
December 31, 1934, $3,212.04
1935,
1,968.36
1936, 296.85
$5,477.25
Abatements :
September 16 to
December 31, 1934,
$185.37
1935
16.94
1936,
927.18
1,129.49
Outstanding December 31, 1936,
1,052.42
$7,659.16
Outstanding January 1, 1937, $1,052.42
Audit adjustments March 30, 1937: Abatements and payments, $7.96
Overpayment to collector
.20
8.16
$1,060.58
Payments to treasurer : January 1 to March 30, 1937, $32.83 Audit adjustment March 30, 1937 : Refund taxes 1934 reported as motor vehicle excise taxes 1934, 4.47
357
STATE AUDITOR'S REPORT
358
TOWN DOCUMENTS [Dec. 31
Outstanding March 30, 1937, per list, 1,015.28 Cash balance March 30, 1937 8.00
$1,060.58
MOTOR VEHICLE EXCISE TAXES - 1935
Commitments per warrant:
1935,
$17,639.45
1936,
235.08
$17,874.53
Abatements and payments refunded :
1935,
$305.81
1936,
27.57
333.38
$18,207.91
Payments to treasurer :
1935,
$13,097.03
1936, 1,856.17
$14,953.20
Abatements :
1935,
$877.61
1936,
323.45
1,201.06
Outstanding December
31, 1936, 2,053.65
$18,207.91
Outstanding January 1, 1937,
$2,053.65
Abatements and payments to be refunded, 12.30
$2,065.95
Payments to treasurer January 1 to March 30, 1937, $12.81
Audit adjustment March 30, 1937:
Refunds motor vehicle excise taxes 1936, reported as motor vehicle excise taxes 1935, 15.12
Outstanding March 30, 1937, per list
2,038.02
$2,065.95
359
STATE AUDITOR'S REPORT
1937]
MOTOR VEHICLE TAXES-1936
Commitments per warrants, $20,347.20
Abatements and payments refunded 361.36
Overpayment to collector, refunded 13.39
$20,721.95
Payments to treasurer, 1936
$15,419.31
Abatements 1936, 1,077.70
Outstanding December 31, 1936, 4,224.94
$20,721.95
Outstanding January 1, 1937, $4,224.94
Additional commitments January
1 to March 30, 1937, not previously reported, 1,097.41
Abatements and payments refunded, January 1, to March 30, 1937, 55.76
Audit adjustment March 30, 1937: Refunds motor vehicle excise
taxes 1936 reported as motor
vehicle excise taxes 1935, 15.12
$5,393.23
Payments to treasurer : January 1 to March 30, 1937,
$1,395.61
Abatements January 1, to March 30,
1937, not previously reported, 206.46
Audit adjustment March 30, 1937 : Refund interest 1936 reported as motor vehicle excise taxes 1936, .37
Outstanding March 30, 1937, per list, 3,763.66
Cash balance March 30, 1937, 27.13
$5,393.23
MOTH ASSESSMENTS - 1932
Cash balance September 16, 1934, per previous audit, $ .50
Outstanding September 16, 1934, per previous audit, 5.20
$5.70
360
TOWN DOCUMENTS [Dec. 31
Abatements 1935, $5.20
Cash balance December 31, 1936, and March 30, 1937, .50
$5.70
MOTH ASSESSMENTS-1933
Outstanding September 16, 1934, per previous audit, $19.05 Payments to treasurer :
September 16 to
December 31, 1934, $2.22
1935, 7.47
1936, .60
$10.29
Outstanding December 31, 1936,
8.76
$19.05
Outstanding January 1, 1937,
$8.76
Adjustment of outstanding per previous audit, 1.01
$9.77
Audit adjustment March 30, 1937 : Moth assessment 1933 reported as taxes 1933, $4.32
Outstanding March 30, 1937,
per list, 5.45
$9.77
MOTH ASSESSMENTS-1934
Commitment per warrant, $984.75
Additional commitment, 103.65
Tax titles disclaimed 1935,
1.60
Added to tax titles in error, adjusted 1935 5.90
$1,095.90
Payments to treasurer :
September 16 to
December 31, 1934,
$507.94
1935, 372.33
1936, 1.30
$881.57
361
STATE AUDITOR'S REPORT
1937]
Abatements : 1935,
$2.40
1936, 11.21
13.61
Tax titles taken, 1935,
$55.67
Added to tax titles, 1935,
98.96
Outstanding December 31, 1936,
46.09
$1,095.90
Outstanding January 1, 1937,
$46.09
Audit adjustment March 30, 1937:
Moth assessments 1934 reported as taxes 1934 $44.45 Outstanding March 30, 1937, per list, 1.64
$46.09
MOTH ASSESSMENTS-1935
Commitment per warrant,
$1,138.85
Added to tax titles in error,
adjusted 1936, 1.00
$1,139.85
Payments to treasurer :
1935,
$622.95
1936, 359.85
$982.80
Abatements 1936,
2.70
Tax titles taken, 1936,
66.40
Added to tax titles, 1936,
72.05
Outstanding December 31, 1936,
15.90
$1,139.85
Outstanding January 1, 1937, Payments to treasurer
$15.90
January 1 to March 30, 1937
$ 4.20
Outstanding March 30, 1937, per list, 11.70
$15.90
362
TOWN DOCUMENTS
[Dec. 31.
MOTH ASSESSMENTS-1936
Commitment per warrant, $1,132.32
Overpayments refunded, 1936, 1.42
$1,133.74
Payments to treasurer, 1936,
$706.54
Abatements 1936 .77
Outstanding December 31, 1936,
426.43
$1,133.74
Outstanding January 1, 1937, Payments to treasurer :
$426.43
January 1 to March 30, 1937, $151.44
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