USA > Massachusetts > Essex County > Saugus > Town annual report of Saugus 1939 > Part 8
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73
ANNUAL TOWN MEETING
1939]
The Tax Collector should be asked to report why unpaid water bills should be allowed to reach such a large amount in 1938 as $17,895.81, $5,300 of which is for unpaid bills from 1929 to 1937.
Assessor's Department
The inefficiencies of this board are outstanding.
1. The large number of abate- ments clearly indicates over valua- tion. (See Board of Tax Appeal judgment of $45,692.26 included in 1938 taxes.) We understand that since, January 1, 1939, there has been $15,000 in abatements to date.
2. Insufficient overlay reserve, causing overdrawn accounts at the end of the year, which has to be picked up in following vears. For example, in 1938, $26,044.50 was added to the tax rate, an accumu- lation of overdrafts for the years 1935, 1936 and 1937. These over- drafts should be picked up the fol- lowing year in which they occur. In 1938 there is an amount of $38,- 862.34 to be picked up in the 1939 taxes. This condition results in a false tax rate.
3. A W.P.A. appropriation vot- ed at a special meeting in January 1937, of $7,000 was not taken into account by the Board of Assessors (after receiving due notice) in set- ting up the 1937 tax rate, and therefore had to be added in 1938.
4. We show tax titles of
$294.568.00
Tax possessions 5,837.00
$300,405.00
In comparison with the Town of Winthrop, about our size, where the tax titles amount to only about $60,000.
Tax titles in a great many cases are invalid. See page 332, para- graph 5, of the Department of Corporations and Taxation report published in the Town of Saugus Annaul Report for the year 1937, as follows:
"A great deal of time consumed in making this audit was spent in reconciling the Tax Title accounts, due to the very large number of
tax titles held and the complicated transactions involved. It was found that although the town has been appropriating $850 annually for the purpose of determining the validity of tax titles, and although a number of tax title records bear the notation of the examining at- torney, that, in his opinion, the tax title is invalid, the tax titles. involved have not been disclaimed. and subsequent taxes are still be- ing added to these titles."
(Note: Tax Title property is. town owned and therefore tax: free. The Board of Selectmen are responsible for collection rent as town revenue.)
5. Excess and deficiency rev- enue deficit of $5,684.58 is the re- sult of overestimating anticipated. revenue. See page 334, para- graph 1, of 1937 Town Report .. "The computations of the tax rates for the years 1934-1937 in- clusive were examined and checked. It was found that the amount of estimated receipts used by the assessors as a deduction from the amount to be raised by- taxation generally exceeded the sums actually received, thereby creating deficits which tend to im- pair the financial condition of the town. Thus, in 1935 there was a. deficit of $12,491.29 in the estimat- ed receipts account. In 1936, there was a deficit, of $31,968.50 in the estimated receipts account which: deficit, offset by appropriation bal -- ances and additional commitments,. left a net deficit in the revenue. account for the year 1936 amount- ing to $22,749.49."
To sum up:
Overdrawn 1937 $38,862.34
Overlay
Excess and Def. Rev. Deficit 5,684.58.
Total
$44,546.921
A direct charge that should have been in our 1938 taxes and now has to be paid in 1939, plus the fact that the Board of Assessors, we believe, are still adding taxes to tax title property under the prior owners. See page 332,. paragraph 6, of above report ..
74
TOWN DOCUMENTS
[Dec. 31
"The tax possessions obtained by foreclosure of tax titles during the period covered by this audit and on hand March 30, 1937, were set up on the accountant's ledger. In checking at the Registry of Deeds, it was found that three par- cels had been foreclosed to the town by land court decrees but are still being assessed by the town to the prior owners."
Town Accountant
The inefficiency in this office was -30 evident in 1937 one has only to read the State Auditor's Report of January 10, 1938, as published in the One Hundred and Twenty- second Annual Report of the Year 1937, pages 328 to 336 inclusive. We quote in part:
1. "A careful study of the ap- pended balance sheet shows that the financial condition of the town is not satisfactory. As of March 30, 1937, there is an actual rev- enue deficit of $23,060.23, as well as unprovided for accounts, over- drawn appropriations, and over- lay deficits, amounting to $26,- 538.12, which were not provided for in the 1937 tax levy.
2. No improvements in the fi- nancial condition of the town may be expected unless liabilities in- durred are limited to the amounts appropriated by the town, and un- less the provisions of law are fully carried out in the determination of the tax levy.
3. In order to prove the ac- countant's ledger, it was again necessary to check postings of re- ceipts and payments so as to lo- cate differences and to bring the cash transactions, as entered in the ledger, into agreement with the actual treasury receipts and payments. A great deal of time was spent in the detailed analysis of the general ledgers for 1934, 1935 and 1936, which indicated that the ledger work performed ·was so inaccurate throughout the years as to render the ledger val- ueless as a control of department- al transactions and as a means of readily determining the financial condition of the town at all times.
4. Payments of town employes'
salaries in advance of actual serv- ice rendered; payment of premium for Workmen's Compensation In- surance on certain clerical and other employes without the neces- sary town vote and certification re- quired by Chapter 403, Acts of 1936; payment of out of State travelling expenses without a spe- cific appropriation as required by Clause 34, Section 5, Chapter 40, General Laws; payment of regular weekly payrolls of the treasurer's office, charged against a specific appropriation voted for the pur- pose of determining the validity of tax titles; and the payment of pay- rolls and expenses for the local audit of the Tax Collector's ac- count, without any provision there- for by appropriation.
5. Difficulty in reconciling the interest coupon account was en- countered due to the lack of an adequate debt record. It is essen- tial that a detailed record of the town debt and the interest due thereon be kept by the town ac- countant, as required by Section 57, Chapter 41, General Laws. Such a record, if kept up-to-date, will furnish detailed information on the outstanding debt and inter- est and the correct amounts that must be provided for annually to meet debt and interest require- ments.
6. The selectmen's records of licenses granted were examined. 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 in- complete as to licenses granted by the board.
7. No records of receipts were found to be kept at the Town In- firmary and it was found that the school and library departments were not fully conforming with re- quirements of Section 53, Chapter 44, General Laws, to the extent that a small portion of receipts has been expended for department- al purposes without appropriation.
8. It is very essential that the provisions of Sections 42-A to 42- F inclusive, Chapter 40, General
1939]
ANNUAL TOWN MEETING
75
Laws, relative to water liens, be carefully followed.
9. It is recommended that a de- termined effort to made to secure settlement of the delinquent water accounts as shown on the appended balance sheet.
was noted that water 10. It charges against sundry town de- partments have been abated and the reason given therefore 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 department may be shown and so that the water department revenue may be more accurately shown."
Conclusions
Your committee believes that whereas the report of corpora- tions and taxation audit submitted January 10, 1938, was published in our Town Report of that year in detail, our job was to find a way to correct the points stressed. There- fore, after three hours of discus- sion, the following recommenda- tions are submitted. After seeing the doctor and determining how sick we really are, we should de- cide just how big a pill we are willing to swallow and pay for. In the words of the State Tax de- partment, out town officials have million dollar appetites on hundred dollar tax incomes. We should de- cide just what standard of public service the town income can sup- port and whether we are willing to pay the bills to live up to that standard.
It is recognized that there is only one control over the actions of elected town officials and that rests with the voters, therefore, we were advised to bring to the at- tention of the elected heads of the departments named below, the fol- lowing practices.
Treasurer's Department
Current expenses, such as pay- rolls, should not be incurred with- cut appropriations and certainly should not be drawn from accounts set up for other purposes.
Assessor's Department
1. This department should not
continue to overvalue certain town sections, thereby causing a false tax rate year after year, by in- curring large deficits.
2. This department should set up sufficient overlay to reasonably take care of those items that ex- perience has shown have to be provided for each year.
3. Our tax title account should be straightened out and assess- ments made against property al- ready held by the town under tax titles adjusted.
Accountant's Department
Whereas it has been shown that this department in 1935, 1936 and. 1937, by the above mentioned re- port, has been operated in a very inefficient manner and many of their most important records were- worthless, it was recommended by the tax department that:
1. The town should determine- the ability of the present town ac- countant and if it measures up tor the proper standard, he should be placed under Civil Service protec- tion, thereby removing his office from political influence.
2. He should be required to live- up to the laws governing the over- spending of appropriations. See- Section 31, Chapter 44, General. Laws.
3. He should be required to set- up a suitable budget control son that orders or requisitions for sup- plies or labor could be approved: by his office before the items have. been contracted for and the money, spent.
General Recommendations Finance Committee
We have been convinced that it it not good government to have. as chairman or as a member of the. finance committee, a member of: the Board of Selectmen or any" elected town officer.
This condition, we believe,, should be corrected without delay .. The committee should submit all' budget estimates so that salaries: and supplies will require separater votes of the town meeting mem -- bers.
Our State representatives,, we:
76
TOWN DOCUMENTS
[Dec. 31
believe, should advise the town of- ficials of all pending legislation which may affect town finances.
We were advised that in all probability the public welfare load will remain in somewhat the same ratio as at present, and therefore should receive special study on ef- ficient operating economy.
The question has been raised as to what interest the State could or would take on the present or fu- ture tax rate, and we were in- formed that so long as the town was able to meet its obligations the State was not interested, and would under no circumstances send a commission to take over.
We asked the tax department if our present financial condition was entirely due to our present form of government, and the reply was "No." There are 30 towns in our Commonwealth operating suc- cessfully under limited town meet- ing government. It was, how- ever, pointed out that a smaller number of town meeting members would operate more efficiently and that this number should not be more than 150.
The election of the Board of Selectmen should be changed-one to be elected each year for a three year term, thereby eliminating the practice of second and third choice of candidates being elected. By this method first choice of the ma- jority of voters would be elected.
Rent should be collected from all persons occupying town owned property. An audit of the tax col- lector's office was made in the year 1937 without proper appropriation, by a private outside auditing firm, for which the taxpayers of Sau- gus paid in their 1938 taxes $1,577.78. This audit, we were told at the tax department, was useless and had to be disregarded. See Town By-Law, Section 4, Ar- ticle 7.
Your committee, realizing that we have only been able to scratch the surface of our town's financial problems, therefore recommend that this committee be continued with full power to investigate vari- ous departments, and that the de- partment heads be asked for full cooperation. It is also recom- mended that taxpayers procure the 1937 Town Report and read the re- port of the State Auditor.
Respectfully submitted, Signed: Harold W. Humphrey, Chairman,
Henry A. B. Peckham,
John C. Pitman, Russell R. Peterson, Benjamin Q. Belonga,
Giles S. Bryer,
Robert Pike,
Chester Gibson,
Dennis M. Cronin,
Frederick L. Sawyer.
May 1, 1939.
Adjourned Annual Town Meeting May 8, 1939
The meeting was called to order at 8:15 P. M. No quorum was present. The meeting was ad- journed to 8:25 P. M. and called to order at 8:25 P. M. and ad- journed to 8:45 P. M. for lack of a quorum.
The meeting was called to order at 8:58 P. M. A count of the members was taken and 148 were present.
The salute to the flag was given. The reading of the records of
the previous meeting was waived by unanimous consent.
The Moderator appointed the committee of nine to further study the matter of town government:
Henry A. B. Peckham, Elmer Gray, Horace Batchelder, Ralph Carlisle, Charles E. Flynn, A. Willard Moses, Laurence F. Davis, Henry Mccullough, Charles B. McDuffee.
The special town meeting of April 3rd was adjourned until
77
ANNUAL TOWN MEETING
1939]
May 22, 1939 at 8:15 P. M. 9:03 P. M.
Article 13.
Voted to indefinitely postpone. 9:04 P. M.
Voted to take Article 8 from the table.
Article 8.
Voted that the sum of $551 be and the same is hereby ap- propriated for land damages re- sulting from land takings on Sec- tion No. 3, Woodbury avenue, Hesper street reconstruction, said sum to be used in conjunction with any unexpended portion of the 1938 appropriation for this pur- pose. 9:05 P. M.
Article 9.
Voted: That the sum of $500 be and the same is hereby ap- propriated for relocating and re- placing water main on Hesper street, to be used in conjunction with any balance of the 1938 ap- propriation for the same purpose, work to be done in conjunction with Chapter 90 work. 9:07 P. M.
Voted to take Article 12 from the table.
Article 12.
Voted: That the sum of $3,000 be
and the same is hereby appropriated for the pur- pose of installing water services. 9:13 P. M.
Voted to take Article 18 from the table.
Article 18.
Voted: That the sum of $3,953.95 be and the same is hereby appropriated for the un- paid bills of the various depart- ments for 1938 and prior years:
Town Hall
$ 183.82
Fire and Police, Bldg. Maintenance 71.37
Health
359.04
Street Lighting
630.54
Public Welfare
69.32
Infirmary
179.73
Schools 726.80
Trade School Tuition
1690.21
Library 10.00 Playgrounds 33.12
$3,953.95
9:18 P. M.
The motion to reconsider Item 42 was taken from the table and passed.
Then the following new motion was made and voted.
Item 42.
Voted: That the sum of $14,000 be and the same is hereby appro- priated for Street Lighting. 9:42 P. M.
Voted to take article 7 from the table.
Article 7.
Voted to indefinitely postpone. 9:44 P. M.
Voted to take Article 17 from the table.
Article 17.
Voted to indefinitely postpone. 9:45 P. M.
Article 22.
Voted to indefinitely postpone. 9:46 P. M.
Article 23.
Voted to indefinitely postpone. 9:47 P. M.
Article 24.
Voted to indefinitely postpone. 9:4712 P. M.
Article 58.
Voted that the Selectmen of the Town of Saugus be instructed to control and regulate the taking of eels, any and all kinds of shellfish and sea worms from the flats and waters in the Town of Saugus un- der authority of Section 48, Chap- ter 130 of the General Laws as amended by Chapter 329 of the Acts of 1933.
Yeas 133. Nays 0. 9:53 P. M.
Mr. Price asked for reconsidera- tion of Article 7. Not voted.
Voted to take Article 28 from the table.
Article 28.
Report of the Planning Board.
1
78
TOWN DOCUMENTS
[Dec. 31
After advertising in the Saugus Herald issue of February 24, 1939, the Planning Board held a public hearing on Article 28 of the Town Meeting Warrant of March 6, 1939, in the Town Hall on March 21, 1939. After consideration the board recommends the passage of the article.
H. WARREN BUTLER, Chairman.
NOTICE OF HEARING
The Planning Board will hold a public hearing on Tuesday, March 21, 1939, in the Town Hall at 7:45 P. M. on the petition of Charles W. Donovan to amend the zoning map and zoning by-law so that the fol- lowing described land shall here- after be zoned for business pur- poses: A part of Lot A-6 of Asses- sors Plan 1046, being located on Broadway.
WILLIAM H. ROBINSON, Clerk.
Voted: To rezone for business purposes a parcel of land being part of Lot A-6, Plan 1046, on file with the Assessors and described as follows:
Starting at a point on the east- erly side of Broadway, said point being a stone-bound at station 172+57.36 on a new state layout 1936 thence the line runs northerly along Broadway, a distance of 125 feet; thence turning at a right angle and running in an easterly direction 80 feet; thence turning at a right angle and running in a southerly direction 125 feet; thence turning at a right angle and run- ning in a westerly direction a dis- tance of 80 feet to the point of be-
ginning and containing approxi- mately 10,000 square feet.
Yeas 124. Nays 0. 10:03 P. M. Article 25.
Voted that the town adopt the following by-law:
"During the period from May 15th to October 15th, inclusive, of each year, no person, firm or cor- poration shall deliver or cause to be delivered milk or cream from any vehicle, wagon, cart or other conveyance whether motor, horse- drawn or however propelled, to, into or left upon any residential premises or part thereof, and in- tended for consumption by resident. or residents therein, except be- tween the hours of five o'clock A. M. and six o'clock P. M. of any day; provided that nothing herein contained shall be construed to' prohibit such delivery at any time to hotels or restaurants for public use or to hospitals. The word "milk" as used in this regulation shall include milk or cream in- tended for human consumption as milk or cream, but shall not in- clude condensed or evaporated milk in hermetically sealed cans."
Yeas 84. Nays 20. 10:36 P. M.
Voted to adjourn at 11 P. M. until May 22, 1939, at 8:15 P. M. A quorum was doubted. A count of the members was taken and showed that only 133 were- present.
Article 75 is pending before the- meeting.
The meeting adjourned at 10:45. P. M. until May 22nd.
A true copy.
Attest: VIOLA G. WILSON, Town Clerk.
79
SPECIAL TOWN MEETING
1939]
Warrant for Special Town Meeting May 22, 1939
Essex, ss.
To W. Charles Sellick, Constable of the Town of Saugus.
Greeting:
In the name of the Common- wealth of Massachusetts, you are hereby required to notify and warn the inhabitants of the Town of Saugus, qualified to vote in Town Elections and Town Affairs to assemble in the Town Hall, on Monday evening, May twenty-sec- ond. Nineteen Hundred and Thirty-Nine, at Eight-Fifteen O'clock P. M., to hear and act on the following articles, viz:
Article 1. To hear and act on Reports of Committees.
Art. 2. To see if the Town will vote to raise and appropriate by borrowing or otherwise a sum of money for Federal Works Progress Administration Projects for mate- rial, equipment and services, agreeable to the petition of the Board of Selectmen.
Art. 3. To see if the Town will vote to amend the Zoning By-Law and Zoning Ma so that the nrem- ises shown as Lots A-3, A-12, A- 14 and A-15 on Assessors' Plan 1029, said premises being bounded and described as follows :-
Beginning at a point six hundred (600) feet north of the intersection of Main Street and Broadway on
the westerly side of Broadway, thence westerly three hundred (300) feet; thence northerly three hundred fifty and fifty one-hundredths (350.50) feet; thence easterly three hundred and seven (307) feet to Broad- way; thence southerly by Broad- way two hundred and ninety and forty one-hundredths (290.40) feet to the point of beginning, will be rezoned for business pur- poses; or to see what action the Town will take in the matter agreeable to the petition of Fred H. Jackman and others.
Art. 4. To see if the Town will vote to raise and appropriate a sum of money in addition to the amounts appropriated at previous Town Meetings for the construc- tion of sewerage works under P. W. A. Docket No. Mass. 1422-F in order that the Town may make application to the Federal Emer- gency Administration of Public Works for an additional grant of money to be applied toward the cost of constructing sewerage works to match the sums already raised by the Town by authority of votes taken at aforesaid previ- ous Town Meetings but not wholly appropriated by said votes; said money to be used for constructing sewerage works, all in accordance with the provisions of Chapter 350 of the Acts of 1929 as amended by Chapter 259 of the Acts of 1933, or to take any action relative thereto, agreeable to the petition of the Sewer Committee.
Art. 5. To see if the Town will vote to raise and appropriate the sum of $270.00 for the expenses of the Planning Board, or to see what action the Town will take relative thereto, agreeable to the petition of the Planning Board.
Art. 6. To see if the Town will vote to appropriate the sum of $1625.50 for the Assessors' De- partment agreeable to the petition of the Board of Assessors or to see what action the Town will take in the matter.
Art. 7. To see if the Town will vote to raise and appropriate the sum of $2000.00 for the reconstruc- tion of upper Central Street, be- tween Elm Street and Walnut Street; said money to be used in conjunction with any money which may be allotted by the State and County for this purpose, or to take any other action in relation there- to, agreeable to the petition of Harry W. Merrill and others.
Art. 8. To see if the Town will vote to raise and appropriate a sum
80
TOWN DOCUMENTS
[Dec. 31
of $3500.00 for the improvement of Central Street; said money to be used in conjunction with any money which may be allotted by the State or County, or both, for this purpose, or to take any other action in relation thereto. Board of Selectmen.
Art. 9. To see if the Town will authorize the Board of Selectmen to petition the Great and General Court to enact legislation which will accomplish the following changes in the Town's charter or form of government, by amending Chapter 55 of the Acts of 1928, and amendments thereto, or other- wise, as follows:
1. To reduce the number of Limited Town Meeting members;
2. To allow the recall of Se- lectmen, or other elected officers of the Town, except Limited Town Meeting members, and to provide for the election of successors to any officers so recalled, by a peti- tion signed by not less than one- quarter (25%) of the registered voters of the Town, including at least one hundred registered vot- ers from each precinct;
3. To provide for the appoint- ment by the Board of Selectmen of a Town Manager or Purchasing Agent, to determine his qualifica- tions, term of office, and the meth- od of his appointment and dis- charge, and to define his duties and powers;
4. To provide for any other changes, incidental or collateral to the above, or otherwise,
Or to see what action the Town will take in the matter, agreeable to the petition of Edward Gibbs, Jr., and others.
Art. 10. To see if the Town will vote to petition the General Court of the Commonwealth for an act reducing the number of elected Town Meeting Members to seven- ty-two, or to see what action the Town will take, agreeable to the petition of Henry A. B. Peckham.
Art. 11. To see if the Town will vote to petition the General Court of the Commonwealth for a City
Charter, and that the charter shall be the plan known as Plan E, as so designated under the Generał Laws, Chapter Forty-Three as amended by the Acts of 1938, Chapter 378, said charter to con- tain provisions for a city council composed of seven or nine mem- bers, or to see what action the Town will take, agreeable to the petition of Henry A. B. Peckham.
Art. 12. To see if the Town will vote to petition the General Court of the Commonwealth for an act establishing a town manager form of government, or to see what ac- tion the Town will take, agreeable to the petition of Henry A. B. Peckham.
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