Town annual report of Saugus 1943, Part 6

Author: Saugus (Mass.)
Publication date: 1943
Publisher: The Town
Number of Pages: 154


USA > Massachusetts > Essex County > Saugus > Town annual report of Saugus 1943 > Part 6


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The securities and savings bank books representing the investments of the trust and contributory re- tirement funds were examined and listed. The transfers to the town were verified and the income of the several funds was proved and found to be correct.


The treasurer's records of tax titles held by the town were ex- amined and checked in detail. The taxes transferred to the tax title account were compared with the collector's tax books, the recorded redemptions on account of tax titles were checked to the treasurer's cash books, and the tax titles dis- claimed and foreclosed were veri- fied. The tax titles held on Octo- ber 31, 1943, were listed and check- ed with the records in the Registry of Deeds.


The books and accounts of the tax collector were examined and checked in detail. The outstand-


59


REPORT OF AN AUDIT OF ACCOUNTS


1943]


ing accounts at the time of the previous examination and all sub- sequent commitments of taxes, as- sessments, and water charges were analyzed and checked. The pay- ments to the treasurer were com- pared with the treasurer's cash book, the abatements were checked with the assessors' and depart- mental records abatements granted, and the outstanding ac- counts were listed and reconciled with the accounts as shown in the accountant's ledger.


The quality of the clerical work in the office of the tax collector shows great improvement, although the time required to prove the tax accounts could be further reduced if the accounts outstanding were compared frequently with the ac- countant's control accounts and any differences found were reconciled.


Verification notices were mailed to a number of persons whose names appeared on the books as owing money to the town, the re- plies received thereto indicating that the outstanding accounts, as listed, are correct.


The town clerk's records of sport- ing, dog, and town licenses were examined, the payments to the Division of Fisheries and Game being verified with receipts on file and the payments to the town treasurer being compared with the treasurer's and accountant's books.


The surety bonds furnished by the town officials to be bonded were examined and found to be in proper form.


The records of the sealer of


weights and measures and of the health, school, and library depart- ments were examined and checked, the payments to the treasurer be- ing compared with the treasurer's and the accountant's books.


In addition to the departments mentioned, the records of all other departments collecting money for the town or committing bills for collection were examined and rec- onciled.


THE WORK OF THE AUDIT WAS GREATLY REDUCED DUE TO THE GREAT EFFORT MADE BY THE OFFICIALS TO IM- PROVE THE GENERAL PRAC- TICES, AND THE BALANCE SHEET, WHEN COMPARED WITH THAT OF A YEAR AGO, SHOWS A GREAT IMPROVED FINANCIAL CONDITION.


Appended to this report, in ad- dition to the balance sheet, are tables showing a reconciliation of the treasurer's and town clerk's cash, summaries of the tax, assess- ment, tax titles, and departmental accounts, together with tables rela- tive to the trust and municipal con- tributory retirement funds, and a summary of the water department accounts.


While engaged in making the audit, cooperation was received from all town officials, for which, on behalf of my assistants and for myself, I wish to express apprecia- tion.


Respectfully submitted,


HERMAN B. DINE, Assistant Director of Accounts


DETAILED TABLES SHOWING THE FINANCIAL TRANSAC- TIONS OF THE SEVERAL DEPARTMENTS AND BALANCE SHEET AS OF OCTOBER 31, 1943 ARE ON FILE IN THE OFFICE OF THE TOWN CLERK AND TOWN ACCOUNTANT, TOWN HALL, SAUGUS, MASS.


60


TOWN DOCUMENTS


[Dec. 31


Report of Town Accountant


December 31, 1943


To the Honorable Board of Selectmen Town Hall Saugus, Massachusetts


Gentlemen:


I herewith submit my sixth an- nual report as Town Accountant for the year 1943. The report is made in accordance with the State . System of Accounting as is set forth in the following schedules. In order to fully explain some of the major accomplishments during the past year and some of the prob- lems to be considered during the coming year, I respectfully submit the following for your considera- tion:


1. GENERAL FINANCIAL CONDITION


Appropriation Accounts :


At the close of the year, the va- rious appropriation accounts show- ed unexpended balances amounting to $25,528.78 which reverted to sur- plus revenue. This is the largest amount that has reverted to this account in the past eleven years.


Temporary Loans:


Outstanding temporary loans in anticipation of taxes have remained at $200,000.00, the same as on De- cember 31, 1942. This amount is probably the normal amount of - outstanding loans of this type that the town should have at the close of the year according to the balance sheet attached hereto.


Tax Title Loans:


The sum of $48,632.97 was paid on outstanding tax title notes and no borrowing on tax titles was made during 1943. This reduced the amount of outstanding tax title notes from $252,000.00 to $203,- 367.


Town Indebtedness:


The total amount of town in- debtedness was reduced from $922,- 000.00 to $848,367.03, a reduction of $73,632.97 during the past year.


Outstanding Taxes:


A comparison of the outstanding taxes shown on the attached bal- ance sheet with the outstanding taxes shown on balance sheets of previous years shows that a con- certed effort has been made by the tax collector during the past year to clear the old outstanding taxes. The present outstanding tax list is now in better condition than it has been since 1930.


2. UNPAID BILLS


On closing the books of the town, it was found that there remained an unpaid bill in the amount of $2,278.53 for water purchased from the City of Melrose. It appears that this water is furnished to the town to supply the Golden Hills section and that during the first quarter of 1943, a serious break in the pipe line along the edge of one of the ponds in this section was the cause of this excessive water charge. When the article pertain- ing to this unpaid bill is presented at the 1944 annual town meeting, a full explanation of the facts should be given the town meeting members by the proper authority.


3. VICTORY TAX AND WITHHOLDING TAX DEDUCTIONS


During 1943, the provisions of the Federal Revenue Act whereby certain deductions must be made from the gross earnings of all town employees for income tax pur- poses have been complied with. The necessary new records were set up and the detail work involved has been absorbed by the Accounting Department. This has also caused additional payroll detail work in all the various town departments and I wish to thank the various de- partment heads and employees re- sponsible for making up depart- mental payrolls for their splendid cooperation during the year.


4. RETIREMENT SYSTEM RECORDS


The entire records of the Con- tributory Retirement System have


1943]


REPORT OF TOWN ACCOUNTANT


61


been personally handled by the Town Accountant since the effec- tive date, July 1, 1937. During this time no monies have been paid for this work which have been charged to the expense and administration of this system. New legislation enacted in 1942 which made the in- clusion of all reserve policemen and call firemen of cities and towns mandatory has increased the detail work of the system approximately thirty-three and one-third per cent. In view of the fact that the Re- tirement System should rightfully bear its fair share of the expense of the keeping of its own records and also in view of the fact that some person other than the Town Accountant should be familiar with the mechanics of the entire R -- tirment System, it has been agreed by the members of the Retirement Board and the Town Accountant to pay the junior clerk in the Ac- counting Department one half of her annual salary from each of their respective appropriations.


5. POST-WAR RESERVES


Many states have enacted laws which authorize municipalities to set up reserve funds for postwar capital improvements, repair of public improvements or equipment replacements. Chapter 4 of the Acts of 1942 and Chapter 5 of the Acts of 1943 authorize Massachu- setts cities and towns to appro-


priate money for this purpose and such appropriation may only be used for the purposes for which a city or town may borrow for a period of not less than ten years in accordance with Sec. 7 and 8, Chapter 44 of the General Laws. These funds may be used in some cases in accordance with Sec. 1, Chapter 49 of the Acts of 1933.


There is a growing tendency on the part of many town officials and citizens to set up a post-war re- serve, fund. This problem should be carefully considered by your Board, the Planning Board, the Finance Committee and the finan- cial officers of the town. A definite program of constructive post-war planning should be presented to the 1944 annual town-meeting.


Balance sheets and detailed finan- cial reports have been furnished to various financial institutions, lo- cal individuals and organizations. During the past year vital infor- mation was furnished the Federal and State governments pertaining to the National Defense program.


In conclusion, I wish to thank the Honorable Board of Selectmen, the State Auditors, department heads and individuals for their co- operation during the year.


Respectfully submitted,


RALPH QUIRK, Town Accountant


In accordance with the provisions of Section 50 of Chapter 41 of the General Laws, I have verified the cash on hand, December 31, 1943, by actual count and the cash in the banks was certified by reconciliation of the outstanding checks with the books and bank statement. In ac- cordance with the provisions of Section 53 of Chapter 41 of the General Laws, I have verified the various Trust funds and special deposits as of December 31, 1943, which are as follows:


GEORGE M. WILSON LIBRARY FUND:


United States Treasury Bond 31/4 % 44/46


$ 100.00


United States Defense Bonds 21/2% Series G. No. 687758 1,000.00


United States Defense Bonds 21/2% Series G. No. 687759 1,000.00 Saugus Trust Co. Savings Account 65.87


Lynn Institution for Savings, Savings Account


85.14


$2,251.01


62


TOWN DOCUMENTS


[Dec. 31


BENJAMIN N. JOHNSON LIBRARY FUND:


United States Treasury Bond 31/8 % 46/49


$5,000.00 125.00


Saugus Trust Co. Savings Account


$5,125.00


SURPLUS WAR BONUS FUND:


Saugus Trust Co. Savings Account


$5,407.59


Interest added in 1943


81.41


$5,489.00


CEMETERY PERPETUAL CARE FUNDS:


Saugus Trust Co., Lynn Five Cent Savings Bank and Lynn Institution for Savings Accounts on Deposit Jan. 1, 1943 $101,395.20 Bequests deposited in 1943 6,685.50


Interest added 8.65


Interest received from banks, 1943


1,345.59


$109,434.94


DEDUCT:


State Audit Adjustment $ 6.05


Interest on deposits paid town for care of lots


1,346.19


1,352.24


Deposits in Savings Accounts December 31, 1943


$108,082.70


A detailed amount of the individual deposits for perpetual care of lots may be procured at the Treasurer's office, Town Hall, by persons desiring same.


RALPH QUIRK, Town Accountant


1943 RECEIPTS


GENERAL REVENUE


Taxes: Levy of 1943:


Real Estate


$466,217.69 51,120.28


Personal Property Polls


7,444.00


Taxes: Prior Years:


106,591.40


Personal Property


2,133.43


Polls


86.00


108,810.83


From the Commonwealth:


Corporation Tax


25,520.59


Income Tax


66,417.50


91,938.09


Lynn Watershed Tax:


756.45


Estates of Deceased Persons:


268.54


$ 524,781.97


Real Estate


1943]


Licenses and Permits:


Bowling and Pool


36.00


Auctioneer and Grove


10.00


Victuallers


128.00


Hawkers and Peddlers


1.00


Liquor & Malt Beverages


7,301.00


Auto Dealers


25.00


Junk


10.00


Entertainment


270.00


All Other


10.00


7,791.00


Town Clerk:


Marriages Mortgages


192.50


Discharges & Assignments


23.50


Certified Copies


37.50


Business Certificates


2.00


Gasoline Registration


19.00


All Others


8.00


668.50


Fines and Forfeits:


Court Fines


1,092.60


House of Correction


25.00


1,117.60


Grants and Gifts:


From Federal Government


O. A. A .- Aid


40,726.27


O. A. A .- Administration


1,375.80


A. D. C .- Aid


1,417.25


A. D. C .- Administration


410.55


43,929.97


From the State:


State Ward Tuition


1,458.09


Vocational Education


1,327.42


2,785.51


From the County: Dog Licenses


2,500.04


2,500.04


Tax Title Redemptions


43,132.27


Tax Title Sales


2,058.34


Tax Possession Sales


3,258.67


48,449.28


$ 833,797.68


COMMERCIAL REVENUE


Special Assessments:


Gypsy Moth:


Levy of 1943


$ 506.39


Prior Years


89.25


Sewers:


Unapportioned


910.07


Apportioned


4,072.27


Committed Interest


1,311.59


Paid in Advance


1,190.82


Committed Interest


4.41


7,489.16


Privileges: Motor Vehicle Excise:


Levy of 1943


17,525.35


REPORT OF TOWN ACCOUNTANT


63


Total for General Revenue


$ 595.64


1


386.00


64


TOWN DOCUMENTS


[Dec. 31


Prior Years 699.15


18,224.50


Total for Special Assessments and Privileges $ 26,309.30


COMMERCIAL REVENUE - DEPARTMENTAL


General Government


.Selectmen :


Sale of WPA Ford Truck


$ 33.00


Sale of Old Legion Bldg.


75.00


Sale of W. P. A. Shacks


25.00


$ 133.00


Planning Board:


Clerical charges-hearings


18.87


18.87


Public Works:


Sale of Junk


135.00


Sale of Cobblestones


2.50


Sale of Cement Blocks


2.00


139.50


Treasury:


Releases-Tax Titles


223.00


Land Court Costs


51.50


Low Value Sale Costs


13.00


287.50


Collector:


Costs on Poll Taxes


207.90


Releases


15.00


Costs on Excise Taxes


272.30


Costs on Property Taxes


360.72


Water Lien Releases & Tax Certificates


156.00


Costs on Water Charges


86.00


Town Hall:


43.00


43.00


Total for General Government $ 1,719.79


Protection of Persons and Property


Police Department:


Registration of Bicycles


$ 340.75


Revolver Permits


28.50


Damage to Prowl Car M2053


38.30


Sale of Fuel Oil


10.67


$ 418.22


Fire Department:


Refunded 1942 checks


10.95


Discount on 1942 bill


9.80


Sale of Chief's Car


50.00


70.75


Building Inspector:


Building Permits


696.00


Signs over Sidewalks


9.00


Excavating Permits


49.00


754.00


Sealer of Weights & Measures: Sealing Fees


26.70


26.70


1,097.92


Rentals


65


National Defense Committee: Tin Salvage 13.34


13.34


Total for Protection of Persons and Property


$


1,283.01


Health and Sanitation


Health Department:


Licenses and Permits


$ 471.00


Contagious Diseases


478.50


Subsidies to Cities & Towns


1,786.43


Dental Clinic Fees


126.50


Plumbing Permits


257.50


$ 3,119.93


Sewer Department: .


Sewer Rentals


1,778.19


1,778.19


Total for Health and Sanitation $ 4,898.12


Highways and Bridges


Chap. 90, Central Street: 1941 Contract No. 8093 From the State


$ 55.11


$ 55.11


Chap. 90, Hesper Street:


1941 Contract No. 8297 From the State


1,548.71


1,548.71


Chap. 90, Maintenance:


1942 Contract No. 8533


From the State


937.21


From the County


39.20


976.41


Chap. 90, Maintenance: 1943 Contract No. 8849 From the State 1,400.00


1,400.00


Road Machinery Fund:


Truck rental-1943 Chap. 90


313.85


313.85


Total for Highways and Bridges $ 4,294.08


Charities and Soldiers' Benefits


Old Age Assistance:


From the State


$36,076.72


From Cities and Towns


1,041.62


From State Meal Tax


1,382.06


From Recoveries


583.04


Aid to Dependent Children: From the State


3,482.46


3,482.46


Temporary Aid:


From the State


1,214.88


From Cities and Towns


705.25


From Individuals


500.27


2,420.40


Infirmary:


Sale of Produce & Stock


275.00


$ 39,083.44


1943]


REPORT OF TOWN ACCOUNTANT


66


TOWN DOCUMENTS


[Dec. 31


Rent of Land for Rifle Range 1.00


Soldiers' Benefits:


State Aid


1,365.00


Military Aid


222.50


World War 2 Allowance


205.00


1,792.50


Total for Charities and Soldiers' Benefits $ 47,054.80


Schools and Libraries


Schools:


Tuition, sale of books, etc. $ 170.10


City of Boston Wards tuition 396.74


$ 566.84


Library:


Book fines


514.61


Sale of books


6.20


Refund for 1942 overpayment


6.16


526.97


Total for Schools and Libraries $ 1,093.81


Recreation and Unclassified


Insurance:


Recoveries and Settlements :


Compensation recoveries $ 216.03


G. M. C. fire truck loss 90.00


Hathaway House loss (total) 1,600.00 $ 1,906.03


Refunded 1940 boiler ins. prem.


25.50


Total for Recreation and Unclassified $ 25.50 $ 1,931.53


Enterprise and Cemeteries


Water Department:


Water Rates


$46,172.77


Water Liens


283.56


Water Liens added to Taxes


2,334.69


Recording Liens


10.00


$ 48,801.02


Cemeteries:


Sale of Land


1,580.00


Care of Lots


1,624.50


Interment Fees


2,264.00


Foundations


653.75


Rent


269.00


Int. on Perpetual Care Funds


1,346.19


Total for Enterprise and Cemeteries 7,737.44


$ 56,538.46


Interest


On Property Taxes 1943


$ 278.38


On Property Taxes Prior Years Polls


10.31


Motor Vehicle Excise 1943


21.19


Motor Vehicle Excise Prior Years


42.06


Unapportioned Sewer Assessments 1.32


3,328.92


276.00


$ 3,682.18


1943]


REPORT OF TOWN ACCOUNTANT


67


Tax Title Redemptions


7,275.08


Excess Interest on Tax Titles


from State


2,056.81


9,331.89


Wilson Library Fund


53.25


Johnson Library Fund


158.13


Kimball Library Fund


75.00


Kimball Welfare Fund


125.00


125.00


Total for Interest


$ 13,425.45


Agency and Trust


Cemetery Perpetual Care Bequests $6,685.50


Dog Licenses for County


3,342.40


Guarantee Deposits-Planning Board 52.50


Excess Proceeds-land of Low


Value Sales


8.66


Victory Tax Deductions


7,760.78


Withholding Tax Deductions


19,393.28


Total for Agency and Trust


27,154.06 $ 37,243.12


Indebtedness


Temporary Loans in Anticipation


of Taxes


$450,000.000


$ 450,000.00


Total for Indebtedness


$ 450,000.00


Total Commercial Revenue


645,791.47


Total General and Commercial Revenue


$1,479,589.15


Departmental Refunds


Foreclosure of Tax Titles


$ 18.75


Tax Collector


38.69


Town Hall


.55


Public Works


17.50


Police Department


13.95


Gypsy Moth


2.62


Chap. 90, Maint. (1943 Contract No. 8849)


33.35


O.A.A .- Aid


959.39


O.A.A .- Administration


3.50


A.D.C .- Aid


42.50


Public Welfare


55.85


Infirmary


2.30


Soldiers' Relief


25.00


W.P.A. Projects


195.00


Schools


4.50


Library


13.00


Pensions


40.00


Insurance


16.00


Water Maintenance


609.44


Total for Departmental Refunds $ 2,091.89


$ 2,091.89


$ 10,089.06


286.38


68


TOWN DOCUMENTS


[Dec. 31


Transfers


Reserve Fund


$ 5,508.99


W.P.A. Projects


$4,200.00


Reimb. by County for Dog Licenses 2,500.04


Income from Perpetual Care Deposit 1,800.00


Reserve for Payment of Sewer Loan 8,600.00


Road Machinery Fund


59.09


Public Welfare


7,350.00


O.A.A. Recoveries


153.97


Interest on Temporary Loans


2,000.00


Highways


300.00


Purchase Fire Pumper


350.00


Total for Transfers


$ 32,822.09


Total Receipts, Refunds and Transfers Cash on Hand, January 1, 1943


48,723.72


Total


$1,563,226.85


1943 EXPENDITURES


GENERAL GOVERNMENT


Finance Committee:


Personal Services: Secretary


$ 275.00


Other Expenses:


Printing and Advertising


91.50


Telephone


26.04


Dues


10.00


Postage


17.08


$ 419.62


Planning Board:


Personal Services:


Secretary


175.00


Engineer


262.80


Other Expenses:


Printing and Advertising


41.00


Stationery and Postage


2.14


Materials and Supplies


6.75


Dues


15.00


Public Stenog. Service


4.00


Library


19.25


525.94


Board of Appeals:


Personal Services:


Secretary


250.00


250.00


Selectmen:


Personal Services:


Chairman


500.00


Other Members (2)


700.00


Secretary


260.00


Collector of License Fees


100.00


Other Expenses:


Printing and Advertising


232.00


Stationery and Postage


22.55


Posting Warrants


8.00


Telephones


199.48


27,313.10


1,514,503.13


1943]


REPORT OF TOWN ACCOUNTANT


69


Legion Hall Repairs


12.95


Dues


34.00


Traveling Expense


32.25


Water Survey Committee:


Expenses :


Postage


7.00


7.00


Accounting Department:


Personal Services:


Accountant


3,000.00


Clerical


2,802.80


Other Expenses:


Printing and Advertising


46.25


Stationery and Postage


57.21


Office Supplies


101.38


Telephone


102.28


Dues


10.00


Equipment Rental and Repairs


80.00


6,199.92


New Accounting System: Personal Services:


None


Other Expenses:


Supplies


38.72


Rental


24.00


Transportation


7.21


Printing


47.25


117.18


Treasury Department:


Personal Services:


Treasurer


1,000.00


Clerical


4,776.20


Other Expenses:


Printing and Advertising


26.50


Stationery and Postage


250.20


Office Supplies


264.21


Telephones


105.66


Bond


246.50


Insurance


106.06


Equipment. Repairs


22.50


6,797.83


Registration of Town Notes: Personal Services: None


Other Expenses:


19 Notes @ $2.00


38.00


38.00


Expenses for Foreclosure of Tax Titles: Personal Services: None


Other Expenses:


Recording Fees


623.93


Legal Fees


3,009.00


Postage


67.51


3,700.44


Tax Collector:


Personal Services:


Collector


2,700.00


Clerical


4,798.80


Other Expenses:


Printing and Advertising 280.94


2,101.23


70


TOWN DOCUMENTS


[Dec. 31


Stationery and Postage


346.88


Equipment and Supplies


88.35


Telephone


102.34


Bonds


502.00


Binding


39.25


Insurance


269.93


Association Dues and Expense


10.20


9,138.69


Tax Title Expense:


Personal Services: None


Other Expenses:


Printing and Advertising


210.75


Deeds


175.00


385.75


Assessing Department:


Personal Services:


Chairman


600.00


Other Members (2)


1,000.00


Clerks


5,631.40


Other Services:


Printing and Advertising


14.00


Stationery and Postage


70.00


Office Supplies


197.10


Telephone


90.61


Transportation


200.00


Deputies


675.00


Subscription and Expense


22.23


Searching Records


209.06


Binding


20.50


Law Department:


Personal Services:


Town Counsel


1,100.00


Other Expenses:


Printing and Advertising


70.00


Stationery and Postage


5.00


Court Appearances


500.00


Supplies


20.15


Legal Assistance


75.00


Recording Fees


124.80


Telephone


9.30


Stenographic Services


50.00


Examination and Witness Fees


28.50


Town Clerk:


Personal Services:


Town Clerk


500.00


Clerical


286.00


Other Expenses:


Printing and Advertising


171.25


Stationery and Postage


10.00


Office Supplies


135.33


Telephone


46.99


Bonds


7.50


Binding


62.50


Association Expenses and Dues


20.00


Election & Registration:


Personal Services:


Registrars (3)


450.00


Secretary (1)


200.00


8,730.00


1,982.75


1,239.57


1943]


REPORT OF TOWN ACCOUNTANT


71


Deputy Registrar


1,430.00


Other Expenses:


Printing and Advertising


1,152.39


Stationery and Postage


11.12


Supplies


23.51


Precinct Officers


528.00


Police


82.00


Election Inspectors


20.00


Janitors


66.00


Deputies


500.00


Rent


10.00


Ballots and Warrants


68.00


Extra Clerical


49.00


4,590.02


Town Hall:


Personal Services:


Custodians


3,603.60


Relief Custodians


161.10


Other Expenses:


Fuel


679.95


Light


601.70


Materials and Supplies


231.91


Equipment and Repairs


553.78


Water


28.47


5,860.51


Repairs and Alterations in Town Hall: Personal Services: None


Other Expense:


Carpentry


951.27


Plumbing


104.87


Boiler Repairs


500.00


1,556.14


Public Works:


Personal Services:


2,950.00


Acting Superintendent Clerical


3,379.20


Other Expenses:


Printing and Advertising


47.75


Stationery and Postage


26.68


Office Supplies


109.67


Telephone


79.54


Transportation


1.55


Light and Fuel


116.07


Subscription


5.00


Scales


250.00


Registrar of M. V.


2.00


6,967.46


Engineering:


Personal Services:


Town Engineer


2,540.00


Assistants


3,603.60


Other Expenses:


Materials and Supplies


88.26


Gas and Qil


66.07


Registrar of M. V.


2.00


6,299.93


Total for General Government


$ 66,907.98


72


TOWN DOCUMENTS


[Dec. 31


Protection of Persons and Property


Police Department:


Personal Services:


Chief


$ 3,035.00


Officers and Patrolmen


31,433.00


Reserve Patrolmen


310.00


Matron


100.00


Other Expenses:


Printing and Advertising


5.50


Stationery and Postage


26.00


Materials and Supplies


442.25


Telephones and Teletype


1,866.81


Equipment Repairs


566.28


Gas and Oil


692.89


Luncheons for Prisoners


13.76


Laundry


4.81


Medicine and Medical Care


5.88


Binding


4.75


Two-way Radio Maintenance


232.45


Equipment for Men


10.50


New Prowl Car


750.00


$ 39,499.88


Two-Way Radio;


Personal Services: None


Other Expenses: Harvey Radio


2,350.00


2,350.00


Fire and Police Bldg. Maint.


Personal Services:


Custodian


1,801.80


Other Expenses:


Fuel


849.40


Light


582.55


Repairs


56.03


Supplies


46.16


Water


76.76


Cement, Lumber and Sand


48.76


New Stoker


783.00


Town Constable:


Personal Services: Constable


100.00


Other Expenses: None


100.00


Fire Department:


Personal Services:


Chief


3,035.00


Officers and Firemen


32,148.34


Call Firemen


2,131.25


Other Expenses:


Printing and Advertising


21.50


Stationery and Postage


21.00


Telephones


151.30


Equipment and Repairs


1,479.71


Gas and Oil


420.69


Station Supplies


488.70


Equipment for Men


266:49


Laundry


97.87


Chemicals and Oxygen


144.10


Medical Care


36.05


4,244.46


1943]


REPORT OF TOWN ACCOUNTANT


73


Services at Fires


14.40


Labor on Hydrants


62.60


Two-way Radio Maint.


74.80


Fire Damage-G.M.C. Truck


90.00


New Chiefs Car


1,492.67


42,176.47


Purchase Triple Comb. Fire Pumper Personal Services: None


Other Expenses: Mack 1,000 gal. pump


10,269.00


10,269.00


Fire Alarm Division:


Personal Services:


Superintendent Labor


547.20


Other Expenses:


Materials and Supplies


162.55


Equipment and Repairs


1,104.94


Telephone


27.44


Gas and Oil


1.50


2,443.63


Fire Alarm Division-unpaid Bills 110.00


110.00


Forest Fires:


Personal Services: None


Other Expenses:


Services at Fires


259.20


Equipment and Repairs


112.68


Luncheons


2.00


373.88


Building Inspection:


Personal Services: Superintendent


2,317.50


Other Expenses:


Office Supplies


20.85


Telephone


30.59


Transportation


98,31


Printing and Advertising


32.75


Sealer of Weights & Measures:


Personal Services:


Sealer


825.00


Other Expenses:


225.00


1,050.00


Gypsy Moth:


Personal Services: Superintendent Labor


1,866.70


Other Expenses:


350.95


Materials and Supplies


181.93


Gas and Oil


21.33


Garage Rent


96.00


Equipment and Repairs


478.49


Insecticide


38.31


4,030.51


Tree Warden: Personal Services: Tree Warden


144.00 r


2,500.00




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