USA > Massachusetts > Essex County > Saugus > Town annual report of Saugus 1944 > Part 7
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with the records of the town treas- urer and the town accountant.
The books and accounts of the town accountant were examined and checked in detail. The receipts as recorded were compared with the departmental records of pay- ments to the treasurer and the treasurer's record of receipts, while the recorded payments were checked with the treasury war- rants and with the treasurer's re- cord of disbursements.
The appropriations as recorded on the ledger were compared with the town clerk's record of financial votes passed at town meetings.
The ledger was analyzed, a trial balance was drawn off proving the ledger to be in balance, and a balance sheet, showing the finan- cial condition of the town on Oc- tober 31, 1944, was prepared and is appended to this report.
The books and accounts in the town treasurer's office were ex- amined and checked. The cash book was added throughout, the receipts being analyzed and com- pared with the several departmen- tal records of payments to the treasurer, with other sources from which the town received money, and with the town accountant's books. The recorded payments were checked with the selectmen's warrants authorizing the disburse- ment of town funds.
The cash balance on October 31, 1944, was verified by reconciliation of the bank balances with state-
73
REPORT OF AN AUDIT OF ACCOUNTS
1944]
ments furnished by the banks in which town money is deposited and by actual count of the cash in the office.
It was noted that the checks for salaries and wages due employees of several departments are being turned over to certain employees of these departments for delivery to those entitled to the payments. It is urged that all checks be either distributed by the treasurer to the payees or mailed to them by him whenever personal delivery is im- practical, since no person other than the treasurer or his duly ap- pointed assistant has the legal au- thority to make payments in be- half of the town.
The payments on account of debt and interest were compared with the amounts falling due and with the cancelled securities and coupons on file.
The transactions of the several trust funds and the municipal con- tributory retirement funds in the custody of the town treasurer were verified, and the securities and sav- ings bank books representing the investments of these funds were personally examined and listed.
The records of tax titles held by the town were examined and checked in detail. The amounts added to the tax title account were compared with the collector's re- cords and the accountant's books, the reported redemptions were checked to the treasurer's cash book, and the tax titles on hand were listed. After the necessary adjusting entries had been made, the accounts were reconciled with the accountant's ledger and checked with the records at the Registry of Deeds.
It is again recommended that individual tax title accounts be checked at frequent intervals and reconciled with the control account in the town accountant's ledger.
The books and accounts of Col- lector of taxes were examined and checked in detail. The taxes, as- sessments, and water charges out-
standing according to the previous examination and all subsequent commitments were audited and checked. The cash receipts as posted to the commitment books were compared with the cash book record of collections, the abate- ments were compared with the as- sessors' record of abatements granted, the payments to the treas- urer were verified, and the out- standing accounts were listed and proved with the control accounts in the town accountant's ledger.
Verification of the outstanding accounts was obtained by mailing notices to a large number of per- sons whose names appeared on the books as owing money to the town, the replies received thereto in- dicating that the accounts, as listed, are correct.
The work of the tax collector has been performed in an accurate and efficient manner.
The financial records of the town clerk were examined and checked in detail. The recorded receipts on acconut of town li- censes, permits, recording fees, etc., were examined and checked in detail, the payments to the treasurer being compared with the treasurer's and the accountant's books. The collections on account of sporting and dog licenses issued were verified and compared with the recorded payments to the Di- vision of Fisheries and Game and the town.
The records of departmental ac- counts receivable were examined and checked in detail. The charges, payments to the treasurer, abate- ments and outstanding accounts of public welfare and old age as- sistance were verified and proved with the control accounts in the accountant's ledger.
The record of cash receipts of the sealer of weights and meas- ures, of the health, police, fire, school and library departments, and of all other departments wherein money is collected for the town were examined and checked,
74
TOWN DOCUMENTS
[Dec. 31
the payments to the treasurer and cash on hand being verified.
The surety bonds furnished by the several officials for the faith- ful performance of their duties were examined and found to be in proper form.
There are appended to this re- port, in addition to the balance sheet, tables showing a reconcilia- tion of the cash of the treasurer and town clerk, summaries of the tax, assessment, tax title, depart-
mental, and water accounts, to- gether with schedules showing the condition and transactions of the several trust, investment and re- tirement funds.
During the progress of the au- dit co-operation was shown by all officials, for which, on behalf of my assistants and for myself, I wish to express appreciation.
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, 1944 ARE ON FILE IN THE OFFICE OF THE TOWN CLERK AND TOWN ACCOUNTANT, TOWN HALL, SAUGUS, MASSACHUSETTS.
Report of Town Accountant
December 31, 1944.
To the Honorable Board of Selectmen Town Hall Saugus, Massachusetts
Gentlemen:
I herewith submit my seventh annual report as Town Accountant for the year 1944. 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 various appropropriation accounts showed unexpended balances
amounting to $18,594.48 which re- verted to surplus revenue. The amount reflects over $1.00 in the tax rate.
Temporary Loans :
Outstanding temporary loans in anticipation of taxes have re- mained at $200,000.00, the same as on December 31st of the past two years. This amount is still the probable normal amount of out- standing loans of this type that the town should have at the close of the year according to the bal- ance sheet attached hereto but your attention is called to the cash bal- ance of $120,806.24 on closing this year as compared to the cash bal- ance of $87,807.16 on December 31, 1943.
Tax Title Loans:
The sum of $36,588.22 was paid on outstanding tax title loans held by the Commonwealth and no bor- rowing on tax titles was made dur- ing 1944. This reduced the amount of outstanding tax title loans from
75
REPORT OF TOWN ACCOUNTANT
1944]
$203,367.03 to $166,808.81. This outstanding balance shows a great improvement over the balance of $319,690.73 on December 31, 1939, which was the peak year of out- standing tax title loans.
Tax Possessions:
In 1942 and subsequent years, the Town Treasurer requested and the town meeting provided funds for the expenses for foreclosing tax titles held by the town. During this period over 1000 parcels have been acquired by the town by fore- closure proceedings and some of the parcels have been sold by your Board. At the close of 1944, there were 914 parcels remaining unsold and carried on the books of the town in the amount of $108,389.62 as shown on the balance sheet at- tached hereto. The Town Treasurer has accomplished much in fore- closing on as many parcels as the amount appropriated would allow and sufficient funds should be pro- vided for a continuance of this pro- gram until the outstanding tax titles are reduced to a minimum. On the other hand, as the tax titles are reduced the tax possessions must necessarily increase and some constructive program of ad- vertising and selling these tax pos- sessions should be instituted in order to get as many of these town-owned and non-assessable parcels back on the active tax roll as soon as possible. A program of offering these parcels for a nom- inal sum to returned veterans who desire to build homes might also be considered. In my opinion, this matter merits the serious consid- eration of your Board.
Town Indebtedness:
The total amount of town in- debtedness was reduced from $848,- 367.03 to $787,808.81, a reduction of $60,558.22, during the past year.
Outstanding Taxes:
A comparison of the outstand- ing taxes shown on the attached balance sheet with the outstand- ing taxes shown on balance sheets of previous years shows that the present outstanding tax list is in better condition than it has been since 1930. Although better econ-
omic conditions have improved the tax payments, the tax collector has successfully kept delinquent taxes at a minimum.
2. UNPAID BILLS
On closing the books of the town, it was found that the fol- lowing bills remained unpaid:
Election & Registration Department $ 120.00
Police Department 746.13
Street Lighting 1,457.81
Trade School Tuition 696.06
Total
$3,020.00
The foregoing unpaid bills, with the exception of Trade School Tui- tion, could have been taken care of by transfers from the Reserv eFund if the costs of the hurricane damage of September 14, 1944, in the amount of $2,433.34 had not occurred and which had to be paid for by a transfer of this amount from the Reserve Fund at that time.
3. WITHHOLDING TAX DEDUCTIONS
During 1944, the provisions of the Federal Revenue Act whereby certain deductions must be made from the gross earnings of all town employees for income tax purposes and the filing of new exemption certificates for 1945 have been complied with. The total amount of withholding tax deductions turned over to the Collector of Internal Revenue during 1944 amounted to $41,826.81.
4. APPRAISAL AND REVAL- UATION OF REAL ESTATE
During the past several years, many town officials and citizens have decried the high tax rate of the town and the blame has been directed at practically every de- partment and official at some time or another. The tax title situation, when brought to an absolute mini- mum, will certainly help to reduce the tax rate but this will take sev- eral years before the full effect is accomplished. Reducing depart- mental budgets to a degree where essential services and work must
76
TOWN DOCUMENTS
[Dec. 31
be curtailed is not practical inas- much as work that should be done is unable to be done and only adds need upon further need which eventually has to be done at a pro- portionally greater cost. It has been my opinion for many years that the first step in the solution of our high tax rate is the ap- praisal and revaluation of all real property in the town and the ap- praisal should be made by some nationally-recognized and reliable appraising concern. If this were done, the town would have a stand- ardized basic valuation on every parcel of property from which an equitable taxable valuation could be determined. In bringing this matter to your attention, there is no desire on my part to cast any reflections upon the ability or in- tegrity of the present or any past Board of Assessors. They have all
been faithful officials and have done their duty to the best of their ability.
Balance sheets and detailed financial reports have been fur- nished to various financial insti- tutions, local organizations and in- dividuals During the past year vi- tal information was also furnished the Federal and State govern- ments in the interest of the war effort and national defense pro- grams.
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 accord- ance 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, 1944, which are as follows:
SURPLUS WAR BONUS FUND
Saugus Trust Co. Savings Account #1552 $5,620.51
GEORGE M. WILSON LIBRARY FUND
United States Treasury Bond 41/4% 44/46
$ 100.00
United States War Savings Bond 21/2% Series G #687758 1,000.00
United States War Savings Bond 21/2% Series G #687759 1,000.00
$2,100.00
BENJAMIN N. JOHNSON LIBRARY FUND
United States Treasury Bond 31/8 % 46/49 Saugus Trust Co. Savings Account #2343
$5,000.00
125.00
$5,125.00
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REPORT OF TOWN ACCOUNTANT
1944]
CEMETERY PERPETUAL CARE FUNDS
United States War Savings Bond 21/2% Series G #X494144G $10,000.00
United States War Savings Bond 21/2% Series G
#X494145G 10,000.00
United States War Savings Bond 212% Series G
#X494146G
10,000.00
United States War Savings Bond 21/2% Series G #X494147G
10,000.00
United States War Savings Bond 212% Series G #X494956G
10,000.00
United States War Savings Bond 212% Series G
#X512253G
10,000.00
United States War Savings Bond 21/2% Series G
#X512261G
10,000.00
Lynn Institution for Savings, Savings Accounts
45,229.69
$115,229.69
POST-WAR REHABILITATION FUND
U. S. Treasury Certificate 7/8 % 6/1/45 #25766 $10,000.00
U. S. Treasury Certificate 7/8 % 6/1/45 #25767
10,000.00
U. S. Treasury Certificate 7/8 % 6/1/45 #12175 5,000.00
$25,000.00
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.
1944 RECEIPTS GENERAL REVENUE
Taxes: Levy of 1944:
Real Estate
Personal Property
Polls
$505,827.18 53,187.74 7,310.00
$566,324.92
Taxes: Prior Years:
Real Estate
$79,197.45
Personal Property
1,751.14
Polls
14.00
80,962.59
From the Commonwealth:
Corporation Tax
$33,940.29
Income Tax
65,887.88
Lynn Watershed Tax
782.28
Estates of Deceased Persons
179.84
100,790.29
Licenses and Permits :
Bowling and Pool
$ 41.00
Auctioneer and Grove
12.00
Victuallers
150.00
Liquor & Malt Beverages
7,751.00
Auto Dealers
10.00
Junk
15.00
Theatre and Entertainment
489.00
8,468.00
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TOWN DOCUMENTS
[Dec. 31
Town Clerk:
Marriages
$308.00
Mortgages
174.00
Discharge and Assignments
18.00
Certified Copies
29.40
Business Certificates
2.50
Gasoline Registration
17.00
All Others
10.00
558.90
Fines and Forfeits:
Court Fines
$1,013.60
House of Correction
447.50
1,461.10
Grants and Gifts:
From Federal Government:
O.A.A .- Aid
$42,336.94
O.A.A .- Administration
1,414.23
A.D.C .- Aid
1,251.00
A.D.C .- Administration
173.36
45,175.53
From the State:
Gasoline Tax
$16,917.23
State Ward Tuition
958.40
Vocational Education
541.18
18,416.81
From the County: Dog Licenses
$2,421.21
2,424.21
Tax Title Redemptions
$31,587.10
Tax Title Sales
1,251.00
Tax Possession Sales
3,688.50
36,526.60
Total for General Revenue $861,108.95
COMMERCIAL REVENUE
Special Assessments :
Gypsy Moth: Levy of 1943
$46.85 $ 46.85
Sewers:
Unapportioned
$ 563.89
Apportioned 1944
3,101.28
Committed Interest 1944
898.13
Apportioned 1943
812.69
Committed Interest 1943
259.26
Paid in Advance
1,493.07
Committed Interest
11.85
7,140.17
Privileges : Motor Vehicle Excise: Levy of 1944
Levy of 1943
$14,055.75 616.08
14,671.83
Total for Special Assessments & Privileges $21,858.85
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REPORT OF TOWN ACCOUNTANT
1944]
COMMERCIAL REVENUE-DEPARTMENTAL
General Government
Treasury :
Releases of Tax Titles
$162.00
Land Court Costs
13.00
Low Value Sale Costs
22.00
$197.00
Collector:
Costs on Poll Taxes
$214.20
Costs on Excise Taxes
246.52
Costs on Property Taxes
271.33
Water Lien Releases and Tax Certificates
121.00
Cost on Water Charges
117.00
970.05
Selectmen:
Old Lumber-Hathaway House
$10.00
10.00
Public Works:
Sale of Cobblestones
$ 3.75
Sale of Old Equipment
650.00
Rental of Compressor
10.00
663.75
Town Hall:
Rentals
$95.00
95.00
Total for General Government $1,935.80
Protection of Persons and Property
Police Department:
Sale of Motorcycle
$202.00
Bicycle Registrations
8.75
Sale of Gasoline
2.00
Revolver Permits
33.50
$246.25
Building Inspector:
Building Permits
$480.00
Signs over Sidewalks
9.00
Excavating
22.00
511.00
Sealer of Weights & Measures: Sealing Fees
$30.45
30.45
National Defense Committee:
Tin Can Salvage
$47.65
47.65
Total for Protection of Persons and Property $835.35
Health and Sanitation
Health Department:
Licenses and Permits $ 429.00
Dental Clinic
106.50
Subsidies for Cities and Towns
1,444.99
80
TOWN DOCUMENTS
[Dec. 31
Reimbursement for T. B. Hospital: Care from Individuals 46,50
Plumbing Permits 158.50
$2,185.49
Sewer Department:
Sewer Rentals
$2,019.98
2,019.98
Total for Health and Sanitation $4,205.47
Highways and Bridges
Highways:
Chapter 90 Maintenance
1943 Contract #8849
From the State $98.83
$98.83
Total for Highways and Bridges $98.83
Charities and Soldiers' Benefits
Old Age Assistance:
From the State
$37,219.20
From Cities and Towns
980.93
From State Meal Tax
2,947.19
$41,147.32
Aid to Dependent Children: From the State
$2,115.60
2,115.60
Temporary Aid:
From the State
$298.37
From Cities and Towns
989.46
From Individuals
303.00
1,590.83
Infirmary:
Sale of Produce
$223.00
Rent of Land for Rifle Range
1.00
Use of Government Lime
19.65
243.65
Soldiers' Benefits:
State Aid
$1,340.00
Military Aid
100.00
World War II Allowance
670.60
2,110.60
Total for Charities and Soldiers' Benefits $47,208.00
Schools and Libraries
Schools:
English-speaking Classes
$ 12.00
Tuition, Sale of Books, etc.
526.55
City of Boston Wards Tuition
515.80
$1,054.35
Library:
Book Fines
$658.54
658.54
Total for Schools and Libraries 1,712.89
81
REPORT OF TOWN ACCOUNTANT
1944]
Recreation and Unclassified
Playgrounds: Rental of Anna Parker Playground
$10.00
$10.00
Insurance:
Compensation Recoveries
$85.71
85.71
Total for Recreation and Unclassified $95.71
Enterprise and Cemeteries
Water Department:
Water Rates
$44,717.05
Water Liens Added to Taxes 2,788.53
$47,505.58
Cemetery Department:
Sale of Land
$1,565.00
Care of Lots
1,392.74
Interment Fees
2,526.00
Foundations
575.75
Rent
300.00
Interest on Perpetual Care
Funds
3,392.80
9,752.29
Total for Enterprise and Cemeteries $57,257.87
Interest
On 1944 Property Taxes
$ 183.47
On 1943 Property Taxes
1,775.35
On Poll Taxes
16.85
On 1944 Motor Vehicle Excise
16.77
On 1943 Motor Vehicle Excise
18.87
$2,011.31
Tax Title Redemptions
$6,320.00
Excess Interest on Tax Titles from State
1,794.24
8,114.24
On Trust Funds :
Wilson Library Fund
$206.00
Johnson Library Fund
159.23
Kimball Library Fund
75.00
Kimball Welfare Fund
125.00
565.23
Total for Interest $10,690.78
Agency and Trust
Purchase Old Iron Works House:
From the State
$4,000.00
From Old Iron Works Assn.
4,000.00
$8,000.00
82
TOWN DOCUMENTS [Dec. 31
Cemetery Perpetual Care Bequests $7,149.00 Dog Licenses for County 3,465.20
Refund from Teachers' Annuities
Fund for Mrs. Mabel N. Dodds 32.00
Reinvestment of Cemetery Per- petual Care Funds 71,050.03
Guarantee Deposits-Planning Board 150.00
Withholding Tax Deductions 41,856.45
123,702.68
Total for Agency and Trust $131,702.68
Indebtedness
Temporary Loans in Anticipation
of Taxes $450,000.00
$450,000.00
Total for Indebtedness $450,000.00
Total Commercial Revenue
$727,602.23
Total General and Commercial Revenue
$1,588,711.18
Departmental Refunds
Foreclosure of Tax Titles
$ 10.75
Fire Department
24.24
Gypsy Moth
28.85
O.A.A .- Aid
1,134.77
Public Welfare-Temporary Aid
46.50
Soldiers' Relief
55.00
World War II Allowances
105.00
Schoolhouse Repairs
120.23
Trade School Tuition
168.20
Cemetery
1.17
$1,694.71
Total for Refunds $1,694.71
Transfers
Reserve Fund
$5,977.54
Reimbursement by County for
Dog Licenses $2,421.21
Income from Perpetual Care Deposits
1,894.39
Reserve for Payment of Sewer Loans
7,487.61
Overlay Surplus-Reserve Fund
343.69
Road Machinery Fund
313.85
Sale of Cemetery Land Fund
4,535.97
Water Main-Saugus and Aberdeen Avenues 1,527.35
18,527.07
Total Transfers $24,524.61
Total Receipts, Refunds and Transfers Cash on Hand, January 1, 1944
$1,614,930.50
87,807.16
$1,702,737.66
83
REPORT OF TOWN ACCOUNTANT
1944]
1944 EXPENDITURES
GENERAL GOVERNMENT
Finance Committee:
Personal Services : Secretary
$275.00
Other Expenses:
Printing and Advertising
73.00
Telephone
36.69
Postage
4.79
Dues
10.00
Supplies
39.60
$439.08
Planning Board:
Personal Services:
Secretary
$175.00
Engineer
262.80
Other Expenses :
Printing and Advertising
14.75
Stationery and Postage
4.51
Materials and Supplies
30,16
Subscription and Dues
17.00
Repairs
16.25
Stenographic Services
5.00
525.47
Board of Appeals :
Personal Services: Secretary
$200.00
200.00
Selectmen:
Personal Services:
Chairman
$500.00
Other Members (2)
700.00
Secretary
364.00
Collector of License Fees
100.00
Other Expenses:
Printing and Advertising
260.00
Telephones
188.59
Collector's Bond
37.50
Warrants
90.00
Referee's Fee
10.00
Dues
9.00
Traveling Expense
12.00
Supplies
36.53
Postage
21.00
2,328.62
Water Survey Committee:
Expenses :
Postage
$ 9.00
Engineer's Fee
700.00
709.00
Accounting Department:
Personal Services: Town Accountant Clerical
$3,000.00
2,802.80
84
TOWN DOCUMENTS [Dec. 31
Other Expenses:
Printing and Advertising
70.50
Postage
61.88
Office Supplies
146.24
Telephone
98.58
Dues
20.00
6,200.00
New Accounting System:
Expenses :
Machine Repairs
$ 7.75
Supplies
55.75
63.50
Treasury Department:
Personal Services:
Treasurer
$1,000.00
Clerical
4,776.20
Other Expenses:
Printing and Advertising
21.00
Stationery and Postage
271.75
Office Supplies
215.54
Telephone
106.74
Bond
247.00
Insurance
106.06
Equipment Rental
48.50
6,792.79
Registration of Town Notes:
Expenses :
20 Notes @ $2.00
$40.00
40.00
Foreclosure of Tax Titles:
Expenses:
Recording Fees
$ 438.30
Legal Fees
2,956.70
Postage
104.03
3,499.03
Tax Collector:
Personal Services:
Tax Collector
$2,700.00
Clerical
4,570.80
Other Expenses:
Printing and Advertising
412.68
Stationery and Postage
600.00
Office Supplies
98.75
Telephone
110.19
Bonds
505.00
Insurance
259.33
Binding
46.19
Dues and Association Expense
46.57
9,349.51
Tax Title Expense:
Expenses : Printing and Advertising
$172.00
Recording Deeds
120.00
Supplies
.95
292.95
1944]
Assessing Department:
Personal Services :
Chairman
$ 600.00
Other Members (2)
1,000.00
Clerical
5,653.40
Other Expenses:
Printing and Advertising
43.75
Stationery and Postage
52.00
Office Supplies
260.80
Telephone
95.41
Transportation
200.00
Deputies
675.00
Searching Records
323.51
Subscription and Dues
15.88
Binding
25.25
8,945.00
Renew Assessor's Plans: Expenses :
New Plans
$552.77
552.77
Law Department:
Personal Services :
Town Counsel
$1,100.00
Assistant Town Counsel
205.86
Other Expenses:
Printing and Advertising
44.00
Court Appearances
275.00
Supplies
36.90
Recording and Other Fees
72.95
Telephone
9.25
Stenographic Services
66.54
Legal Notices
34.20
Legal Services
150.00
Town Clerk:
Personal Services:
Town Clerk
$500.00
Clerical
300.00
Other Expenses:
Printing and Advertising
140.25
Stationery and Postage
26.00
Office Supplies
134.70
Telephone
44.10
Bonds
15.00
Binding
56.75
Dues
3.00
Association and Convention Expenses
30.00
Election and Registration:
Personal Services
Registrars (3)
$ 450.00
Secretary (1)
200.00
Deputy Registrar
1,430.00
Other Expenses:
Printing and Advertising
1,368.62
Stationery and Postage
45.68
Supplies
60.75
Precinct Officers
1,707.00
1,994.70
1,249.80
85
REPORT OF TOWN ACCOUNTANT
86
TOWN DOCUMENTS
[Dec. 31
Police
264.00
Inspectors
80.00
Janitors
194.00
Deputies
500.00
Rent
35.00
Ballots and Warrants
76.78
Binding
5.50
Election Clerical
170.00
Recount
72.00
6,659.33
Town Hall:
Personal Services:
Custodians
$3,603.60
Relief Custodians
138.60
Other Expenses:
Fuel
815.97
Light
608.95
Materials and Supplies
268.95
Equipment and Repairs
572.09
Water
40.98
Sunday and Holiday Work
50.00
6,099.14
Public Works:
Personal Services:
Acting Superintendent
$2,950.00
Clerical
3,432.00
6,382.00*
Expenses (Excluding Salaries) :
Printing and Advertising
$ 14.00
Stationery and Postage
43.98
Telephones
74.09
Light and Fuel
209.05
Supplies
72.38
Repairs
10.13
Water
10.00
Use of Car
250.00
Gas and Oil
16.24
699.87
Engineering :
Personal Services:
Town Engineer
$2,540.00
Assistants (2)
4,118.40
6,658.40*
Other Expenses (Excluding Salaries) :
Materials and Supplies
$220.59
Gas and Oil
58.20
Equipment and Repairs
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