USA > Massachusetts > Essex County > Swampscott > Town annual report of Swampscott 1914 > Part 21
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25
27
*2
Number of persons assessed on property
1,715
1,641
74
Number of persons assessed poll tax only
1,295
1,213
82
Number of persons assessed
·
.
·
.
3,010
2,854
156
Number of male polls assessed
·
.
.
1,775
91
Value of assessed personal estate
$3,531, 119 00
$3,174,590 00
$356,529 00
Value of Buildings, excluding land .
5,591,000 00
5,199,038 00
391,962 00
Value of Land, excluding buildings
4,917,225 00
4,829,287 00
97,938 00
Total value of assessed real estate .
$10,508,225 00
Total value of assessed estate .
14,039,344 00
$10,028,325 00 13,202,915 00
$479,900 00 836,429 00
Tax for state, county, and town purposes : On personal estate
59,322 78
52,063 28
7,259 50
On real estate
176,538 18
164,464 53
12,073 65
On polls
3,732 00
3,550 00
182 00
Total
$239,592 96
$220,077 81
$19,515 15
Rate of total tax per $1,000
16 80
16 40
40
Number of horses assessed
218
200
18
Number of cows assessed .
65
53
I2
Number of dwelling-houses assessed
1,612
1,556
56
Number of acres of land assessed
·
.
1,675
1,675
.
.
.
·
.
.
.
.
·
·
·
·
·
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·
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·
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·
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1
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·
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·
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·
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.
*Decrease
227
ASSESSORS' REPORT.
1914]
.
1,866
.
.
.
.
·
.
22S
TOWN DOCUMENTS.
[Dec. 31
Statistics of the Town of Swampscott, 1872=1914.
ASSESSORS' VALUATION APRIL I.
MARCH I.
YEAR.
REAL
PERSONAL
TOTAL
RATE TAXES PER $1,000
YEAR.
NOTES
PAYABLE
1914
$10,508,225
$3,531,119
$14,039,344
$16.80
1915
$344,100.00
1913
10,028,325
3,174,590
13,202,915
16.40
1914
293,500.00
1912
9,413,525
2,974,381
12,387,906
16.00
1913
276,600.00
19II
9,050,850
2,771,167
11,822,017
15.00
1912
273,150.00
1910
8,489,200
2,698,340
11, 187,540
15.00
19II
194,639.00
1909
7,675,905
2,450,02I
10,125,926
16.00
1910
184,295.00
1908
7,312,165
2,680,490
9,992,655
16.00
1909
191,295.00
1907
7,099,090
2,317,468
9,317,468
14.50
1908
176,420.00;
1906
6,303,625
2,093,820
8,397,445
14.50
1907
167,320.00
1905
6,030,185
2.117,442
8,147,627
14.50
1906
151,320.00
1904
5,489, 12I
2,206, 172
7,695,293
12.90
1905
110,020.00
1903
5,135,124
4,286,981
6,422, 105
11.50
1904
114,770.00
1902
4,762,665
1,744.874
6,507,539
12.00
1903
75,270.00
1901
4,668,985
1,598,745
6,267,730
12.00
1902
70,600.00
1900
4,446,900
1,138,275
5,585,175
11.00
1901
68, 100.00
1899
4,200, 175
1,199,045
5,399,220
11.50
1900
64,300.00
1898
4,135,582
1,318,591
5,454,173
14.00
1899
59,000.00
1897
3,997,975
1,304,163
5,302, 138
12.00
1898
71,000.00
1896
3,896,059
1,245,245
5,141,304
12.00
1897
78,250.00
1895
3,756,900
1,444,947
5,201,847
12.00
1896
84,500.00
1894
3,619,525
1,529,675
5,149,200
11.00
1895
66,333.30
1893
3,439,975
1,649,953
5,989,928
11.00
1894
71,166.66
1892
3,271,279
1,504,170
4,775,449
10.00
1893
37,499.99
1891
3,122,350
1,771,373
4,893,723
10.00
1892
42,333.32
1890
3,001,550
1,857,777
4,859,327
10.00
1891
48,666.66
1889
2,585,431
1,453,30I
4,038,732
8.40
1 890
52,500.00
1888
2,465,256
1,501,530
3,966,792
8.50
1889
56,000.00
1887
2,417,556
1,288,498
3,706,054
8.00
1888
57,500.00
1886
2,383,055
1,275,405
3,658,460
9.50
1897
55,500.00
1885
2,365,280
1, 130,863
3,496, 143
9.00
1886
47,500.00
1884
2,371,610
1,135,215
3,506,825
11.00
1885
49,000.00
1883
2,259,855
1,589,566
3,849,41I
8.50
1884
50,500.00
1882
2,228,330
1,264,938
3,493,268
6.00
IS83
49,000.00
1881
2,121,080
807,159
2,928,239
7.20
1882
30,500.00
1880
1,991,880
1,133,247
3,125,127
7.00
1881
31,750,00
1879
1,930,205
418,904
2,349,109
8.30
1880
39,424.80
1878
2,049,980
384,841
2,434,821
8.00
1879
42,424.00
1877
2,041,935
340,323
2,382,258
8.50
1878
42,424.80
1876
2,108,462
360,961
2,469,423
12.00
1877
45,524.80
1875
2,074,850
389,441
2,464,291
10.00
1876
50,224.80
1874
2,028,875
457,260
2,486,135
11.00
IS75
51,432.80
1873
1,949,225
460,867
2,410,792
12.00
1874
50,342.50
1872
1,854,750
578,000
2,432,750
9.50
1873
47,068.00
ESTATE
PROPERTY
VALUATION
1914]
SELECTMEN'S SUPPLEMENTARY REPORT. 229
Report of Salem Fire Sufferers' Committee.
SWAMPSCOTT, MASS., December 31, 1914.
To the Citizens of the Town of Swampscott :
Your Committee appointed at the special town meeting of July 10, 1914, to receive funds for the Salem fire sufferers, beg leave to submit the follow- ing report. Contributions to the amount of $58.65 were received and turned over by Treasurer W. H. Bates of the Committee to Treasurer Lane of the Salem Committee. The money was received from the following sources :
G. H. Holden
$25 00
Rev. Patrick Colman
25 00
Armato Pagnotti
1 00
Rocco Braccio
.
1 00
Employees of the Michael McDonough Co.
6 65
ALFRED F. FRAZIER,
JOHN VANNEVAR, WILLIAM H. BATES,
PATRICK COLMAN, WILLARD P. JACKSON.
Supplementary Report of the Selectmen.
By the provisions of Town By-laws, Chapter 3, Section 9, "All Boards, Officers and Standing Committees shall annually, before the 10th day of February, submit to the Board of Selectmen a report in writing of their doings for the financial year next preceding, which statement shall include an itemized account of the liabilities incurred by that board, officer or committee, outstanding on the 31st day of January." Sections five and six of chapter three requires that the selectmen shall annually, not less than seven days before the annual meeting, caused to be printed and dis- tributed among the taxpayers of the Town a detailed report, and that the reports of all boards, etc., shall be printed annually with the selectmen's report.
Pursuant to the foregoing provisions this board notified each depart- ment, officer and committee of the town mentioned in the by-law to pre- sent a report as required by section 9 before the Ioth day of January, and subsequently extended the time five days. No report has been received from the Water and Sewerage Board, and therefore its report is not con- tained herein.
CLARENCE B. HUMPHREY, ELIAS G. HODGKINS, JAMES F. CATON,
Selectmen.
16
230
TOWN DOCUMENTS.
[Dec. 31
The Commonwealth of Massachusetts. BUREAU OF STATISTICS. State House, Boston.
DECEMBER 30, 1914.
To the Board of Selectmen, Clarence B. Humphrey, Chairman. Swampscott, Massachusetts:
GENTLEMEN,-I have to make report herewith of an audit of the accounts of the Town of Swampscott pursuant to a vote of the Town under date of February 19, 1912, and in accordance with the provisions of Chapter 598, Acts of 1910, this being in the form of a report to me, which I am enclosing, from Mr. Edward H. Fenton, Chief Accountant of this Bureau, who has been placed in charge of the work.
Very truly yours,
(Signed) CHARLES F. GETTEMY, Director.
BOSTON, MASSACHUSETTS,
December 29, 1914.
Mr. Charles F. Gettemy, Director, Bureau of Statistics, State House, Boston:
SIR,-In accordance with your instructions, I have made an audit of the accounts of the Town of Swampscott for the period from January I to June 30, 1914, as petitioned for by vote of the Town in accordance with the provisions of Chapter 598 of the Acts of 1910.
An examination was made of the books and accounts of the Accountant, Treasurer, Collector, Town Clerk, of the Town Hall, Police, Fire, High- way, Charity, Water and Sewer Commissioners, Sinking Fund Com- missioners, and also of the trust funds and such other departments and accounts as were necessary for a verification of the financial transactions of the Town. The general findings, together with financial statements and recommendations, follow :
ACCOUNTANT'S DEPARTMENT. The books of this department were checked in detail and additions were proved. The several accounts receivable appearing in the ledger were checked with the departmental committed accounts and necessary adjustments made. The differences in no way affected cash, but concerned accounts receivable, and were due both to reported items and to postings in the ledger.
The checking of the several department accounts would be greatly facilitated by prompt reporting to the Accountant of all amounts commit- ted for collection. This is very necessary, as the Accountant carries on
231
BUREAU OF STATISTICS REPORT.
19[4]
his books an " Accounts receivable account ; " just to the extent to which the departments fail to report committed bills promptly will his books fail to show the true financial condition of the Town.
A trial balance was taken off which proved the ledger to be in balance. The net change made after the accounts had been checked in detail amounted to $98.43, all of which was due to abatements which had not been reported, or, if reported, had not been entered on the books.
TREASURER'S DEPARTMENT. The Treasurer's cash book was added and totals and balances found to agree with the Accountant's books. The total payments agreed with the total amount of treasury warrants duly authorized. The Treasurer's cash payment account of interest and debt was checked. The amount held in a special account for amounts due and not presented for payment corresponds with the debt and interest due and unpaid. The cash balance was verified by bank statements as of July 18 and was reconciled back to July 1, and found to agree with the amounts called for on the books. The following statements show a reconciliation of the Treasurer's cash :-
Reconciliation of Cash Balance.
Cash on hand, December 31, 1913,
Receipts January I to June 30, 1914,
$4,811 02 269,865 32
$274,676 34
Payments January I to June 30, 1914,
$201,984 45
Cash on hand, June 30, 1914 . .
72,691 89
$274,676 34
Cash on hand, June 30, 1914 .
$72,691 89
Receipts July I to July 17, 1914 .
2,132 94
$74,824 83
Payments July I to July 17, 1914 . Cash on hand July 17, 1914 :
$18,784 61
Security Trust Co. - General
account . . $49,083 57
Security Trust Co. - Water account
5,998 17
Central National Bank
445 60
Manufacturers' National Bank
512 88
56,040 22
$74,824 83
COLLECTOR'S DEPARTMENT. The books and accounts of the Collector were checked and proved by comparison with the Accountant's and Treas- urer's records. The outstanding taxes and assessments of 1912 were listed on July 15, and those of 1913 on July 20. These lists were recon- ciled back to July I and checked to the Accountant's ledger.
TOWN CLERK'S DEPARTMENT. The Town Clerk's records were exam- ined and the Accountant's appropriation ledger verified from the records of the Town Meetings. Receipts on account of carriage, auctioneer, bowling alley, billiard and pool table licenses granted by the Selectmen and attested by the Town Clerk and fruit peddlers' licenses issued by the Town Clerk, were checked with the Treasurer's and Accountant's books.
232
TOWN DOCUMENTS.
[Dec. 31
TOWN HALL. Receipts on account of rent and use of telephone, aggre- gating $367.25 were checked with the Treasurer's account and found to agree.
POLICE DEPARTMENT. Receipts on account of this department aggre- gated $156.70, of which $150.70 was paid direct to the Treasurer ; the remaining $6 was deposited and the Treasurer's receipt taken therefor.
FIRE DEPARTMENT. The only receipt of this department was for the sale of a horse. Money received on this account was deposited with the Treasurer.
HIGHWAY DEPARTMENT. The accounts of this department were veri. fied and checked with the Accountant's and Treasurer's books.
CHARITY DEPARTMENT. The accounts of this department were verified and checked to the Accountant's and Treasurer's books.
WATER AND SEWERAGE BOARD. The records of this department were examined. All receipts were listed and checked with the Accountant's and Treasurer's books.
A great amount of detail clerical work is necessary in the accounting of water and sewer revenues, for in a growing town a considerable amount of money is raised annually from these sources. While the present Clerk of the Board is both competent and willing, the compensation is not large enough to justify the giving of the amount of time that this important work demands. The necessity of promptly reporting all financial trans- actions to the accountant so as to make possible a complete monthly balance sheet from his books showing the financial condition of the Town, is appreciated.
I was requested to suggest changes that would facilitate the work and improve the accounting procedures ; in accordance with this request, I will submit forms which will, in my opinion, be of great assistance.
SINKING FUNDS. All securities were personally examined and the income verified. The securities were listed, and receipts and payments for the period from January I to July 23, 1914, were checked and found to correspond to the amounts shown on the books.
TRUST AND INVESTMENT FUNDS. All of the Trust and Investment Funds held by the Town are deposited in Saving Banks. The bank books were examined and the amounts on deposit belonging to each fund listed. The income of the several funds for the first six months of the year do not show on the accountant's ledger.
Following is a list of the funds examined :
Phillips' School Medal Fund.
High School Alumni Scholarship Fund.
Joanna Morse Library Fund.
Frank Nesbett Cemetery Fund (private lot. )
Frank Nesbett Cemetery Fund (general care.)
Cemetery Lot Investment Fund.
Of the above named funds, the High School Alumni Scholarship Fund is a private Trust Fund and does not appear on the Accountant's books.
There are also in the Treasurer's hands savings bank books representing private trust funds for care of cemetery lots which are not carried on the town's books, as they are private trust funds, and are in no sense a liabil- ity of the town.
233
BUREAU OF STATISTICS REPORT.
1914]
CONCLUSION.
The accounting system installed was the first attempted under Chapter 598 of the Acts of 1910, and has, I believe, been honestly and faithfully carried on. Some of the points to which attention has been called in this report will readily lend themselves to the general scheme laid out, and additional departmental accounts, which have proved to be entirely practical, need to be added.
While engaged in making the audit, the usual hearty cooperation was received from the several town officials. For the valuable assistance rendered, I wish on behalf of myself and assistants to express my appreciation.
Respectfully submitted,
EDW. H. FENTON, Chief Accountant.
234
TOWN DOCUMENTS.
[Dec. 31
The Commonwealth of Massachusetts. BUREAU OF STATISTICS. State House, Boston.
FEBRUARY 2, 1915.
To the Board of Selectmen, Mr. Clarence B. Humphrey, Chairman, Swampscott, Mass :
GENTLEMEN, -I have to report the completion of an audit of the accounts of the Town for the six months ending December 31, 1914, made in accordance with the provisions of Chapter 598, Acts of 1910, and amend- ments thereof, and a vote of the Town. This work was placed in charge of Mr. Edward H. Fenton, Chief Accountant of this Bureau, whose report, together with a balance sheet, I am enclosing, and would respectfully com- mend the same to your consideration.
Very truly yours, (Signed) CHARLES F. GETTEMY, Director.
Mr. Charles F. Gettemy, Director, Bureau of Statistics, State House, Boston :
SIR,-I have made an audit of the books and accounts of the Town of Swampscott for the period from July 1, 1914, to December 31, 1914, and submit the following report :
All the financial transactions of the several departments were examined and checked to the Accountant's books.
The books and accounts in the latter's office were checked and com- pared with the Selectmen's warrants and Treasurer's books. The ledger accounts of taxes, special assessments, water rates, and service charges were examined and reconciled with the books of the Tax Collector and Water Registrar.
During the period covered by the audit, Mr. Arthur C. Widger was appointed Town Accountant to succeed Mr. Charles G. Rowell, deceased, who had been in charge of this department since the installation of the system in 1910. The work of Mr. Rowell in carrying out the accounting system installed, I believe greatly assisted. the administrative officers in the performance of their duties. By the exercise of good judgment he secured hearty co-operation on the part of the several Town officers. His successor has taken up the work in a businesslike manner, the con- dition of the books presaging that his work will be highly satisfactory. '
The Treasurer's accounts were examined, cash book added, receipts and payments checked to the Accountant's ledger, and cash balance verified. All receipts are deposited and payments are made by check, which greatly facilitates the checking of his accounts.
235
BUREAU OF STATISTICS REPORT.
1914]
The following is a reconcilation of the Treasurer's cash :
Reconcilation of Bank Balances.
Cash, January 7, 1915, Security Trust Co.,
general account
$37,664 92
Less outstanding checks .
573 35
$37,091 57
Add checks issued January 1 to 7, 1915 . 636 00
$37,727 57
Cash, January 7, 1915, Security Trust Co.,
water account ·
$325 83
Less outstanding checks .
55 96
269 87
Cash, January 1, 1915, Central National Bank, Cash, January 1, 1915, Manufacturers' National Bank
2,559 98
$42,315 80
Balance, December 31, 1914, per Accountant's cash book .
$42,315 80
Treasurer's Deposits for Debt and Interest.
Cash, January 1, 1915, First National Bank
$1,936 50
Outstanding bonds and coupons :
Bond No. 12, Sewer Loan 1911
$1,000 00
Coupons, School Loan
40 00
Coupons, Humphrey Street Loan
60 00
Coupons, Sewer Loan, 1911
40 00
Coupons, Sewer Loan, 1913
146 25
Coupons, Town Hall Loan, 1913
213 75
Coupons, Fire Department Loan, 1913
168 75
Coupons, Miscellaneous Loans (per coupon book)
267 75
1,936 50
Cash, January 1, 1915, Commonwealth Trust Co.
$175 00
Outstanding Coupons :
Coupons, Water Loan .
$140 00
Coupons, Sewer Loan .
35 00
$175 00
The books and accounts of the collector were examined, and outstanding taxes, moth, sewer, and sidewalk assessments were listed and reconciled to the Accountant's ledger. Payments to the Treasurer were checked with the Treasurer's and Accountant's books and found to agree.
The following statement is a summary of the Collector's accounts for the year.
Taxes, 1912.
Uncollected January 1, 1914
$9,870 83
Collections, 1914
.
$4,061 63
Abatements, 1914 .
.
5,809 19 OI
Adjustment
.
.
$9,870 83
1,758 38
236
TOWN DOCUMENTS.
[Dec. 31
Taxes, 1913.
Uncollected January 1, 1914 .
$18,980 04 4 00
Overpayment
.
$18,984 04
Collections, 1914
$11,593 27 ·
Abatements, 1914
96 51
Uncollected December 31, 1914, per detailed list,
7,294 26
$18,984 04
Taxes, 1914.
Commitment
· $239,592 96
Excise tax .
956 35
December commitment
39,168 48
$279,717 79
Collections, 1914
. $247,157 74
Abatements, 1914
4,652 55
Uncollected December 31, 1914, per detailed list,
27,907 50
$279,717 79
Moth Assessments, 1912.
Uncollected January 1, 1914
$71 75
Collections, 1914 .
71 75
Moth Assessments, 1913.
Uncollected January 1, 1914
$152 75
Collections, 1914 .
$43 50
Uncollected, December 31, 1914, per detailed list,
109 25
$152 75
Moth Assessments, 1914.
Commitment, 1914
$1,809 50
Collections, 1914 .
.
.
$1,615 75
Cancellations, 1914
10 00
Uncollected, December 31, 1914, per detailed list,
183 75
$1,809 50
Sewer Assessments, 1912.
Uncollected January 1, 1914
$123 24
Collections, 1914 .
$78 36
Cancellations, 1914 .
44 88
$123 24
Sewer Assessments, 1913.
Uncollected January 1, 1914
$2,033 II
Collections, 1914 .
$321 78
Uncollected December 31, 1914, per detailed list,
1,711 33
$2,033 II
Sidewalk Assessments, 1912.
Uncollected, January 1, 1914
$157 83
. Collections, 1914 . .
157 83
. .
237
BUREAU OF STATISTICS REPORT.
1914]
Sidewalk Assessments, 1913.
Uncollected, January 1, 1914
$698 31
Collections, 1914.
$310 84
Uncollected, December 31, 1914, per detailed list, 387 47
$698 31
Sidewalk Assessments, 1914.
Commitment, 1914
$2,039 07
Collections, 1914,
.
$1,339 83
Cancellations, 1914
32 62
Uncollected, December 31, 1914 ·
666 62
$2,039 07
The Assessors' warrants to the Collector for Taxes and special assess- ments were checked and compared with the Accountant's ledger.
All abatements allowed were correctly recorded, thereby providing a proof of the Collector's outstanding accounts as shown by the Account- ant's books.
The Sewer bills for 1914 are set up on the Accountant's books. In accordance with my former report, forms have been prepared which will facilitate the committing of Sewer bills and assessments and bring these accounts into harmony with the Accountant's general accounts, and will also furnish a detail to complete the system installed.
The outstanding accounts of the Water Department were listed and checked with the Accountant's books. The total amount shown by list is in excess of the amount called for on the Accountant's books ; but I did not feel justified in checking the individual items at this time, since these accounts will soon be collected, and the difference will consequently be located.
A statement of the water accounts for the year follows :
Uncollected January 1, 1914
$4,079 57
Commitments, 1914.
$29,401 00
Excess charges
11,256 93
Additional rates .
.
590 30
Services
1,759 66
Land rent
420 00
Sign rent .
60 00
$43,487 89
$47,567 46
Collections, 1914 . .
$41,831 63
Abatements, 1914
160 70
Shut-offs, 1914
91 00
Uncollected December 31, 1914, per detailed list .
$5,533 30
Less undetected errors
. 49 17 .
$5,484 13
$47,567 46
Minimum rates
.
.
·
.
.
.
238
TOWN DOCUMENTS.
[Dec. 31
The securities of the Water Loan Sinking Fund were personally exam- ined, listed, and coupons checked. The following is a detailed list of securities held :
Registered Bonds.
No. Denomination.
Amount
.25 $1,000 32 per cent Town of Swampscott Water Bonds .
$25,000 00
IO 500 32 per cent Town of Swampscott Water Bonds .
5,000 00
2 500 4 'per cent Town of Swampscott Water Bonds .
1,000 00
IO 100 42 per cent Town of Swampscott Water Bonds
1,000 00
2 1,000 32 per cent Town of Swampscott Sewer Bonds
2,000 00
5 1,000 42 per cent Reading Bonds .
5,000 00
2 1,000 4 per cent Ipswich Fire Station Bonds
2,000 00
3 1,000 4 per cent Revere School Bonds ·
3,000 00
8 250 4 per cent Revere School Bonds .
2,000 00
I 3,000 32 per cent City of New Bedford Sewer Bond
3,000 00
I 1,000 4 per cent City of Lynn Water Bond
1,000 00
I 2,000 4 per cent City of Lynn Water Bond .
2,000 00
I 1,000 4 per cent City of Lynn Sewer Bond
1,000 00
I 1,000 32 per cent City of Pittsfield Sewer Bond .
1,000 00
2 1,000 32 per cent City of Quincy Water Bonds
2,000 00
Coupon Bonds.
J $500 42 per cent Town of Swampscott Sewer Bond
$500 00
I 1,000 4 per cent Town of Amesbury Water Bond 1,000 00
3 1,000 4 per cent Town of Ipswich Water Bonds
3,000 00
I 1,000 4 per cent Town of Great Barrington Water Bond
1,000 00
I 500 32 per cent Town of Milton P. L. Bond
500 00
2 1,000 4 per cent Town of West Springfield Ref. Bonds
2,000 00
I 1,000 4 per cent Town of Attleborough Water Bond 1,000 00
2 1,000 32 per cent Town of Attleborough Water Bonds 2,000 00
I 1,000 4 per cent City of Haverhill School Bond
1,000 00
Cash in Security Trust Co., Lynn, Book No. 1,018.
304 60
Total value of Fund, January 1, 1915
$68,304 60
The trust and investment funds are all deposited in savings banks. The books were personally examined and found to agree with the Accountant's ledger.
The details of the funds are as follows :
Phillips' Medal Fund.
Lynn Institution for Savings, Book No. 1,351
$675 90
Lynn Five Cent Savings Bank, Book No. 67,097 .
945 28
Amount in fund January 1, 1915 . .
$1,621 18 .
Joanna Morse Library Fund.
Lynn Institution for Savings, Book No. 19,486 . $6,786 18
239
BUREAU OF STATISTICS REPORT.
1914 ]
A. F. Nesbett Cemetery Fund (General).
Lynn Institution for Savings, Book No. 23,001 $236 64
A. F. Nesbett Cemetery Fund (Private).
Lynn Institution for Savings, Book No. 23,000 $214 44
Cemetery Lots Investment Fund.
Lynn Institution for Savings, Book No. 23,002 $4,432 04
The preparation of the budget for several years has been such as to present to the taxpayer a clear statement of functional costs. To the Selectmen and to the several departmental officials credit is due for the systematic manner in which costs are presented to the Town. The man- ner of accounting for moneys received is such that future appropriations may be intelligently judged by comparison with past expenditures.
While engaged in making the audit, I found all books and records of the Town at my disposal. To the several officers, I wish on behalf of myself and my assistants to express my appreciation of the hearty cooperation received and valuable assistance rendered.
Respectfully submitted,
EDW. H. FENTON, Chief Accountant.
240
TOWN DOCUMENTS.
[Dec. 31
TOWN OF SWAMPSCOTT. Balance Sheet - December 31, 1914. General Accounts.
ASSETS.
Cash :
In Banks
$42,315 80
Accounts Receivable :
Taxes, 1913
$7,289 26 .
Taxes, 1914
27,907 50
35,196 76
Moth Assessments, 1913 .
$109 25
Moth Assessments, 1914 .
183 75
293 00
Sidewalk Assessments, 1913
$387 47
Sidewalk Assessments, 1914
666 62
1,054 09
Sewer Assessments, 1913
· .
1,711 33
Departmental Bills :
Sewer Bills of 1914 . ·
4,722 OI
Water Rates, Services and Rents
5,484 13
Tax Titles, held by Town
.
Appropriation Overdrafts, 1914 :
Fire Department
$424 80
School Department .
499 69
Court Execution - F. E. Wells
1,353 51
Interest on General Debt . .
2,120 25
Interest on Sewer Bonds .
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