USA > Massachusetts > Essex County > Saugus > Town annual report of Saugus 1940 > Part 11
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All other fees are turned in as Town Income.
The Total Income received by the Town Clerk was-from the Town $700 .: and from all sources $1,008.00
The position is one of responsi- bility and the duties of the Offi- cer numerous and important. The Volume of business is not great, however except in connection with the Town Meeting.
A study of fifteen towns nearest in population to Saugus, shows that in eight towns the average sal- ary where fees are not retained is $1,805.00 and that in 5 towns where fees are retained, the average is $662.00 and fees. In 2 towns the position is combined with other positions.
These figures do not include the salary as Clerk of the Board of Registration and Election.
This certainly does not show that the Town Clerk is overpaid, in fact with one possible exception we pay less than any other Town of the same size.
Tax Collector
The Salary of the Collector is $1,200.00 The Fees allowed the Collector are established by Chap. 60, Sec. 15, of the General Laws, referred to in the Vote authorizing the ap- pointment of this Committee (Sec. 15A added by amendment elimi- nates the fees formerly retained on poll taxes.)
The largest amount is for Tax Title Takings. The Collector re- ceives fees amounting to $3.35 for each Tax Title taken by the Town. She receives no other fees from this source.
The total amount received from Town Takings in 1939 was 1,752.05
All of these fees together with the printing, advertising, and re- cording are paid by check of the Town Treasurer directly to the Collector, printer, publisher and County of Essex Registry of Deeds respectively. They are provided for in the annual budget for Tax Title Expense.
The Collector also receives under Sec. 15, various other fees,-for demands, fees connected with prop- erty about to be taken by the Town but redeemed before the taking is completed, etc.
The Collector refused to allow inspection of her record book show-
100
TOWN DOCUMENTS
[Dec. 31
ing these fees, on the ground that they were a private record, but your committee is advised other- wise. They are kept in a form pro- scribed by the Tax Commissioner, must be reported to the Treasurer and certified to by him each year.
The Collector stated the amount of these fees for the last three years, but later corrected the amounts in a letter stating that the Dog and Sporting fees had been included. Her corrected amounts are $397.70 in 1937; $447 .- 25 in 1938 and in 1939 647.35.
In Saugus, the selectmen, who by law appoint the Collector of water Charges and set the salary, have appointed the Collector of Taxes the Collector of Water Charges at a salary of $300.
Our Collector, therefore, in 1939 received a total income which is directly under control of the Town Meeting amounting to $3,599.40 in addition to her salary of $300 as Collector of Water Charges.
The Collector stated to the Com- mittee that "Tax Title Expense does not cost the Town a cent. When Tax Titles are redeemed the costs are included." This is true, if, and when they are redeemed, but they are not redeemed for some time and the Town can effect a saving by appropriating these fees in the first place. Many are never redeemed.
At present we appropriate for them in the budget and thus in- crease the tax rate to that extent.
It must, however, be bourne in mind that the Tax Title Work will remain in this department. This work is considerable as Saugus takes four times the number of Tax Titles taken by any other town in the Commonwealth and seven or eight times the average.
The Collectors Income from fees was larger this year than in 1937 or 1938, but the tendency in recent years has been towards the elim- ination of fees in this department. Formerly a second set of fees was received by the Collector on Tax Title Takings. The Collector also received fees on poll taxes, and the collector of water Charges was al- lowed fees.
The present Collector receives but one set of fees on Tax Title Takings, no fees at all on Poll taxes, or Excise taxes, nor does she receive any fees as Collector of Water Charges.
A study of the fifteen towns, nearest in population to Saugus, shows that where a salary only is paid, it ranges from $1,740 to $3000. The average of seven towns being $2,498.57.
In six towns, paying on a salary and fee basis, the range is $1800 to $3,500. The average is $2,458.33. This is accounted for by the fact that in the two slightly smaller towns of Milford and Natick, the Collectors each receive a salary of $3500 and fees, but have to pay their own clerical hire. In the other two towns the salaries paid are for combined positions.
All figures are for 1939 and all towns are within 2000 of the popu- lation of Saugus. In the Town of Weymouth, not included above, the Collector is paid .55% of his col- lections, including tax levy.
Our Secretary has made a study of another list of twelve towns, ranging in population from 11,000 to 21,000 with an average of a little over 15,000. These towns had an average valuation in 1939 of about 21,500,000.
An earnest effort was made to secure reliable information in re- gard to Salary, Other positions held, fees retained by the Collec- tor and fees turned into the Town Treasury. This study disclosed such a diversity of conditions, and perhaps some evasiveness by the Collectors in regard to fees, that it is difficult to draw proper con- clusions. The Secretary found that in these towns the average salary was $2,079.00 with an average ad- ditional income of $1,040. In six towns, where fees were turned into the Treasury the average amount so turned in was $1,377.22. The Average Tax Title account was $452. while in Saugus it was $3,223.
The Committee believes that a change in the basis of pay would be for the best interest of the Town, because it would be in line
101
SPECIAL TOWN MEETING
1940]
with the tendency of the times, end the uncertainty that has made the position a source of considera- ble undesirable criticism, and would result in a real financial saving to the Town.
We make no criticism of the present or past incumbents of the Office, and believe they have been legally entitled to what they have received.
We do not believe the position is worth the $3600 received this year.
In most Towns the Collector is paid as much or more than any other official except the Superin- tendent of Schools. That it re- quires a person of integrity and ability is indicated by the fact that the Collector is bonded for $48,200 and that collections of various kinds amounting to nearly $900,000 passed through the De- partment in 1939.
The salary should be commen- surate with the importance and responsibility of the position in order to attract those properly
qualified to desire it as a full time position.
Therefore your Committee unan- imously make the following rec- ommendations :
First: That the Collector of Taxes receive an annual salary as may be designated and appropria- ted by the Town Meeting and that all fees as defined by law in ac- cordance with Sec. 15, Chapter 60, of the General Laws, and all sub- sequent laws concerning fees that are now retained by the Collector, shall be turned into the Treasury of the Town as Town Income.
Second: That the Collector of Taxes receive a Salary of $2500. per annum for all services as Col- lector of Taxes.
Respectfully submitted,
CHARLES H. MOORE, Chairman. RUSSELL B. CHESLEY, Secretary. HAROLD PENDLEBURY, BROWNING W. ROGERS, JOHN C. PITMAN,
Committee.
Report of the Wage and Salary Investigation Committee
TO THE VOTERS OF THE TOWN OF SAUGUS:
Your committee was appointed by the moderator under the fol- lowing vote at the town meeting of April 3, 1939 :
"Resolved that the moderator ap- point a committee of five members who shall be known as the Wage and Salary Committee who shall make an investigation and bring in a report and recommendation concerning a future salary and wage rate of all town employees, and appointed positions. Also, a report to abolish all political and unnecessary town positions inclu- ding a report on the eligibility of town employees holding more than one paid position while employed by the Town of Saugus. Said committee shall have the right to summon any department head or employee for the purpose of secur-)
ing data and information that will help it bring in a report at the earliest possible date or town meet- ing. And further voted on Decem- ber 4, 1939, the investigation of those positions held by virtue of election."
In accordance with these in- structions, your committee respect- fully submits its REPORT.
A few general remarks may prove of interest to our citizens at this time. Owing to existing con- ditions, Saugus, like all other com- munities, is feeling the effect of the decrease in revenue from all its resources, state and real es- tate taxes. This decrease in reve- nue has resulted in a constant in- creasing tax rate, reaching a peak in 1939 of 49.90. Of this, $22.88 represents that paid for wages and salaries.
102
TOWN DOCUMENTS
[Dec. 31
Your committee feels it unneces- sary to call to the attention of the tax payers the economic conditions that have existed during the past years, and the effect.
As a basis for our investigation, it was agreed that the best method of procedure would be to make comparisons of the departments and scale of wages in Saugus with those of other towns comparable with Saugus. Accordingly, all de- partment heads have met with your committee and discussed the gen- eral duties and expenses of their departments. The stenographic record of each meeting has been maintained so that the committee could accurately refresh its memo- ry as to the statements offered by each and every department head. Keeping before it the fact that $22.88 of this present tax rate represents the amount paid for wages and salaries, your commit- tee has divided the instructions contained in the resolution into four distinct classifications; name- ly :
I To recommend a future wage and salary rate for all town em- ployees, and appoint positions.
II Abolish all political and un- necesary town positions.
III Eligibility of town employees holding more than one paid posi- tion.
IV Investigation of those posi- tions held by virtue of election.
WE THEREFORE RECOMMEND : I A FUTURE WAGE AND SALARY RATE FOR ALL TOWN EMPLOYEES:
That for all future clerks hired by the departments of the Town of Saugus, the minimum salary rate shall be $15 per week and the maximum rate $25 per week for regular clerks, and the maximum of $35 per week for chief clerks or assistant to the department heads; said rate of salary to be gradually increased to reach a maximum after five years of con- tinuous service. We further rec- ommend that the salary and wage rates of our Police, Fire, School Department, and town laborers re- main at the present schedule.
II ABOLITION OF ALL POL- ITICAL AND UNNECESSARY TOWN POSITIONS:
After months of careful investi- gation and study and meetings held jointly with all department heads this committee feels that if the actual power of the hiring and discharging employees were dele- gated to the immediate department head, a greater degree of efficiency and savings could be maintained; thereby eliminating politically made positions and place the de- partments on a basis comparable with private industries.
III ELIGIBILITY OF TOWN EMPLOYEES HOLDING MORE THAN ONE PAID POSITION:
On this matter your committee quotes the written opinion of the Town Counsel under date of Octo- ber 9, 1939.
"The by-laws for the Town of Saugus provide in Article VII, Section 4, as follows:
"No salaried officer or salaried employee of the town or any agent of any such officer or employee shall sell materials or supplies to the town or receive any compensa- tion or commission for work done by him for the town or receive any emolument, gain or income as the result of any contract with or sale to the town negotiated by him except his official salary and fees allowed by law.
"This by-law does not prevent a person from holding more than one position in the town. For example, it does not prevent one employed on salary by the town from being a member of a Board or from hold- ing a town office, there being no salary or compensation attached to the position on the board or office. Likewise, there is nothing in the by-law to prevent a person from holding many positions in the town where he does not receive compensation for any of them.
"My opinion is, however, that if a person is a salaried town officer or town employee, he cannot, by virtue of this by-law, accept sala- ry for another office or other em- ployment without resigning his former office or employment or at
1940]
least, giving up the compensation connected therewith.
"In certain cases, though, the Legislature has made it plain that a person may hold one or more positions, as in the case of Town Clerk and Tax Collector. When the Legislature has so spoken, it is my opinion that the person hold- ing both offices may receive the salary incidental to both. The reason for this is that the salary is part of the office and the Legis- lature must be understood, in al- lowing the same person to hold both offices, to allow that person to collect both salaries. In other situations where the Legislature has not so spoken, the town through its by-laws has power to regulate the matter."
IV INVESTIGATION OF THOSE POSITIONS HELD BY VIRTUE OF ELECTION :
Your committee after due con- sideration and study has found that these positions held by virtue of election are paid in excess of those paid in other towns compar- able with our own, while your com- mittee is not unmindful of the fact that in many instances the
renumeration does not compensate for the actual work rendered. Nevertheless, the committee does feel that elected officials in offer- ing themselves intend to be public spirited. Therefore, it is recom- mended that they voluntarily take steps to re-adjust these part-time salaries.
In submitting this report your committee wants to thank all those town officials and employees who have given of their time to discuss with us the problem that has con- fronted the town.
If the recommendations of this committee are adopted and placed into effect immediately, a practical and much needed saving to the tax payers and home owners of Saugus can be realized. Therefore, in clos- ing this committee recommends the adoption of this report and that the committee be discharged.
Respectfully submitted,
John J. Bucchiere,
Chairman.
Dorothy Shorey Estabrook, Secretary.
Frederick J. England, Robert G. Pike,
C. Carroll Cunningham,
Town Clerk's Report
To the Citizens of Saugus:
1909
7,640
1910
8,042
1911
8,355
1912
8,930
1913
9,060
1914
9,348
1915
10,041
1830
690
1916
10,394
1840
1,098
1917
10,765
1850
1,552
1918
10,902
1860
2,024
1919
11,007
1865
2,106
1920
11,488
1870
2,249
1921
11,989
1875
2,570
1922
12,118
1880
2,612
1923
12,364
1885
2,855
1924
12,593
1890
3,673
1925
12,743
1895
4,497
1926
13,244
1897
4,804
1927
13,788
1899
4,775
1928
14,269
1901
5,100
1929
14,457
1905
6,252
1930
15,057
1907
6,585
1931
15,500
1908
7,422
1932
15,800
I submit herewith my Fifth An- nual Report as Town Clerk of the Town of Saugus.
Population
1820
749
103
REPORT OF TOWN CLERK
104
TOWN DOCUMENTS
[Dec. 31
1933
15,108
1934
14,512
1935
15,076
1936
15,499
1937
15,566
1938
16,106
1939
16,387
1940
16,082
The above figures have been sup- plied to me by the Board of Asses- sors, with the exception of 1935, which is given according to the De- cennial State Census of 1935 and 1939, which was supplied by the Board of Registrars, and 1940 from the Federal Census.
Births
Number registered 221
American parentage
175
Foreign parentage 12
Mixed parentage 34
Marriages
Number registered 247
American born 446
Foreign born 18
Average age of groom 26
Average age of bride 25
Oldest person 73
Youngest person 15
Deaths
Number registered 178
Male 94
Female 84
Under 5 years 19
From 5 to 10
1
From 10 to 20
4
From 20 to 30
4
From 30 to 40 2
From 40 to 50 9
From 50 to 60
24
From 60 to 70 32
From 70 to 80 49
From 80 to 90
28
From 90 to 100 5
Over 100
1
Report of Dog Licenses
799 Males at $2.00 $1598.00
197 Females at $5.00 985.00
212 Spayed Females at $2. 424.00
6 Breeders at $25.00 ... 150.00
10 Breeders at $50.00 ... 500.00
1224 Total $3657.00
Fees retained by Town Clerk 244.80
Amount paid to Town
Treasurer $ 3412.20
REPORT OF COLLECTOR LICENSE FEES
Jan. 1, 1940 to Dec. 31, 1940 To the Citizens of the Town of Saugus:
I herewith submit my report as Collector of License Fees for the year 1940:
33 Victualers at $2.00 $66.00
1 Pool and Bowling at $8.00 8.00
2 Pool and Bowling at 22.00 44.00
1 Pool and Bowling at 14.00 14.00 Entertainment Licenses 256.00
2 Peddlers at $5.00 10.00
2 Junk at $5.00 10.00
8 Auctioneers at $2.00 16.00
15 Liquor at $150.00
2250.00
4 Liquor at 250.00 1000.00
2 Liquor at 100.00 200.00
3 one-day beer at $1.00 3.00
2 Auto Dealers at $15.00 30.00
1 Golf at $5.00 5.00
1 Taxi at $1.00 1.00
Beano 17.00
1 Ice Cream at $5.00 5.00
Paid to Town Treasurer $3935.00 Signed: VIOLA G. WILSON, Town Clerk.
HUNTING AND FISHING LICENSES
Jan. 1, 1940 to Dec. 31, 1940
127 Resident Citizens Fishing at $2.00 $254.00
142 Resident Citizens
Hunting at $2.00 284.00
33 Resident Citizens Sporting at $3.25 107.25
25 Minor and Female
Fishing at $1.25 31.25
4 Resident Citizens Trapping at $5.25 21.00
26 Resident Citizens
Sporting (free)
5 Duplicate at $.50 2.50
6 Lobster and Crab at $5. 30.00
Total $730.00
Fees Retained by Clerk
83.75
Payment to Division of Fisheries and Game $646.25
REPORT OF THE TOWN CLERK'S FEES To the Citizens of the Town of Saugus: I hereby submit my report as
1940]
Collector of Town Clerk's Fees for the year 1940:
164 Marriage Intentions at $2.00 $328.00
Mortgages
315.00
Discharges and Assign- ments 26.50
77 Certified Copies at $.25 19.25
11 Married Women's and Business Certificates at $.25 2.75
5 Gasoline Permits at $1. 5.00
34 Gasoline Registrations at $.50 17.00
All other 6.00
Paid to Town Treasurer
$719.50
Signed: VIOLA G. WILSON, Town Clerk.
Respectfully submitted,
VIOLA G. WILSON,
Town Clerk.
Report of The Collector of Taxes
December 31, 1940
To the Citizens of Saugus, Mass .:
I hereby submit the annual report of the Collector of Taxes, Viola G. Wilson, Collector, in account with the Town of Saugus:
Dr.
To Tax of 1940, committed July 15, 1940 and December 20, 1940 To Interest Collected
$673,590.17 183.25
$673,773.42
Cr.
$391,771.66
By Interest Paid Treasurer
183.25
412,910.55
Uncollected December 31, 1940
$260,862.87
To Balance of 1939 Tax Commitment
$394,381.00
To Interest Collected
6,069.81
To Costs Collected
281.50
$400,732.31
Cr.
By 1939 Tax Paid Treasurer
$243,090.21
By Abatements
13,420.74
By Tax Titles to Town (Chap. 60, Sec. 61, G.L.)
90,526.16
By Tax Titles to Town
15,563.49
By Taxes in Litigation
1,247.50
By Interest Paid Treasurer
6,069.81
By Costs Paid Treasurer
281.50
370,199.41
Uncollected December 31, 1940
$30,532.90
Dr.
To Balance of 1938 Tax Commitment
$6,856.66
To Interest Collected
172.82
To Costs Collected
34.75
$7,064.23
Cr.
By 1938 Tax Paid Treasurer
$2,082.54
By Interest Paid Treasurer
172.92
By Abatements
1,159.46
105
REPORT OF TAX COLLECTOR
By 1940 Tax Paid Treasurer By Abatements
20,955.64
Dr.
106
TOWN DOCUMENTS
[Dec. 31
By Costs Paid Treasurer By Tax Titles to Town By Taxes in Litigation
34.75 209.35
828.00
4,486.92
Uncollected December 31, 1940
$2,577.31
To Balance of 1937 Tax Commitment
$1,628.06
To Interest Collected
35.14
To Costs Collected
6.80
1,670.00
By 1937 Tax Paid Treasurer
$274.64
By Abatements
181.03
By Interests Paid Treasurer
35.14
By Costs Paid Treasurer
6.80
497.61
Uncollected December 31, 1940
$1,172.39
To Balance of 1936 Tax Commitment
$151.99
To Interest Collected
25.75
To Costs Collected
.85
$178.59
Cr.
$151.97
By Abatements
.02
By Interest Paid Treasurer
25.75
By Costs Paid Treasurer
.85
178.59
Dr.
To Balance of 1936 Poll Tax Commitment
$10.00
$10.00
Cr.
10.00
10.00
To Balance of 1937 Poll Tax Commitment
$286.00
To Interest Collected
2.35
To Costs Collected
4.20
$292.55
By Payments to Treasurer
$ 24.00
By Abatements
250.00
By Interest Paid Treasurer
2.35
By Costs Paid Treasurer
4.20
280.55
Uncollected December 31, 1940
Dr.
To Balance of 1938 Poll Tax Commitment
$622.00
To Interest Collected
4.46
To Costs Collected
14.00
$640.46
Cr.
$80.00
By Abatements
280.00
By Interest Paid Treasurer
4.46
By Costs Paid Treasurer
14.00
378.46
Uncollected December 31, 1940
$262.00
€
By Abatements
Dr.
Cr.
$12.00
By Payments to Treasurer
Dr.
Cr.
Dr.
By 1936 Tax Paid Treasurer
107
REPORT OF TAX COLLECTOR
1940]
Dr.
To Balance of 1939 Poll Tax Commitment To Interest Collected
$1,884.00 5.11 44.80
$1,933.91
By Payments to Treasurer
$260.00
By Abatements
28.00
By Interest Paid Treasurer
5.11
By Costs Paid Treasurer
44.80
337.91
Uncollected December 31, 1940
$1,596.00
To 1940 Poll Tax Commitment of March 19, 1940 and December 20, 1940
$10,044.00
To Interest Collected
.83
To Costs Collected
150.85
$10,195.68
By Payments to Treasurer
$7,598.00
By Abatements
590.00
By Interest Paid Treasurer
.83
By Costs Paid Treasurer
150.85
8,339.68
Uncollected December 31, 1940
Dr.
To Balance of M. V. Excise Tax Commitment of September 10, 1935
$2.00
$2.00
By Abatement
Dr.
$37.81
$37.81
Cr.
$28.03
28.03
Uncollected December 31, 1940
Dr.
To Balance of M. V. Excise Tax Commitment of June 16, 1936
$12.88
$12.88
By Abatements
Dr.
To Balance of M. V. Excise Tax Commitment of September 2, 1936
Cr.
$17.16
$17.16
To Balance of M. V. Excise Tax Commitment of November 14, 1936
Cr.
8.50
8.50
Uncollected December 31, 1940
$5.51
Dr.
To Balance of M. V. Excise Tax Commitment of February 5, 1937
$14.67
$14.67
Cr.
$2.00
$2.00
To Balance of M. V. Excise Tax Commitment of April 15, 1936
By Abatements
$9.78
Cr.
$12.88
$12.88
By Abatements
Dr.
$14.01
$14.01
By Abatements
$17.16
$17.16
To Costs Collected
Cr.
Dr.
Cr.
$1,856.00
108
TOWN DOCUMENTS
[Dec. 31
Cr.
By Abatements
Dr.
To M. V. Excise Tax Commitment of April 20, 1937 To Interest Collected
6.16
To Costs Collected
3.40
$224.07
By Payments to Treasurer
$ 20.18
By Abatements
138.92
By Interest Paid Treasurer
6.16
By Costs Paid Treasurer
3.40
168.66
Uncollected December 31, 1940
$55.41
Dr.
To M. V. Excise Tax Commitment of August 20, 1937
$527.66
To Interest Collected
10.44
To Costs Collected
6.80
$544.90
By Payments to Treasurer
$ 49.87
By Abatements
336.19
By Interest Paid Treasurer
10.44
By Costs Paid Treasurer
6.80
By Taxes in Litigation
60.92
464.22
Uncollected December 31, 1940
$80.68
Dr.
To M. V. Excise Tax Commitment of November 10, 1937
$96.90
To Interest Collected
3.64
To Costs Collected
2.55
$103.09
Cr.
$15.96
By Abatements
70.98
By Interest Paid Treasurer
3.64
By Costs Paid Treasurer
2.55
93.13
Uncollected December 31, 1940
$9.96
Dr.
To M. V. Excise Tax Commitment of December 22, 1937
$23.77
$23.77
By Abatements
Dr.
To Balance of M. V. Excise Tax Commitment of January 28, 1938
$10.00
$10.00
By Abatements
Dr.
To Balance of M. V. Excise Tax Commitment of April 14, 1938
$384.06
To Interest Collected
8.32
To Costs Collected
11.90
$404.28
Cr.
$23.77
$23.77
Cr.
$10.00
$10.00
$14.67
$14.67
$214.51
Cr.
Cr.
By Payments to Treasurer
1940]
Cr.
$41.66
By Payments to Treasurer By Abatements
231.15
By Interest Paid Treasurer
8.32
By Costs Paid Treasurer
11.90
293.03
Uncollected December 31, 1940
$111.25
Dr.
To Balance of M. V. Excise Tax Commitment
of October 25, 1938
$412.43
To Interest Collected
8.66
To Costs Collected
7.35
$428.44
Cr.
By Payments to Treasurer
$ 57.13
By Abatements
257.62
By Interest Paid Treasurer
8.66
By Costs Paid Treasurer
7.35
330.76
Uncollected December 31, 1940
$97.68
Dr.
To Balance of M. V. Excise Tax Commitment
of November 30, 1938
$53.86
To Interest Collected
1.12
To Costs Collected
3.40
$58.38
Cr.
By Payments to Treasurer
$ 8.00
By Abatements
19.31
By Interest Paid Treasurer
1.12
By Costs Paid Treasurer
3.40
31.83
Uncollected December 31, 1940
$26.55
Dr.
To Balance of M. V. Excise Tax Commitment
of January 13, 1939
$42.00
To Interest Collected
1.44
To Costs Collected
5.10
$48.54
Cr.
By Payments to Treasurer
$12.00
By Abatements
18.00
By Interest Paid Treasurer
1.44
By Costs Paid Treasurer
5.10
36.54
Uncollected December 31, 1940
$12.00
Dr.
To Balance of M. V. Excise Tax Commitments of February 28, 1939, March 24, 1939 and March 30, 1939
$179.68
To Interest Collected
.47
To Costs Collected .70
$180.85
REPORT OF TAX COLLECTOR
109
110
TOWN DOCUMENTS
[Dec. 31
Cr.
By Payments to Treasurer
$5.59
By Abatements
2.95
By Interest Paid Treasurer
.47
By Costs Paid Treasurer
.70
9.71
Uncollected December 31, 1940
$171.14
Dr
To Balance of 1939 M. V. Excise Commitment
of June 8, 1939
$241.82
To Interest Collected
1.12
To Costs Collected
1.40
$244.34
Cr.
By Payments to Treasurer
$21.66
By Abatements
7.45
By Interest Paid Treasurer
1.12
By Costs Paid Treasurer
1.40
31.63
Uncollected December 31, 1940
$212.71
Dr.
To Balance of 1939 M. V. Excise Tax Commitment
of July 28, 1939
$396.85
To Interest Collected
1.12
To Costs Collected
2.45
$400.42
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