USA > Massachusetts > Essex County > Swampscott > Town annual report of Swampscott 1915 > Part 24
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19
1, 1934
264
May
1, 1915
1,0,00 00
V
20
41/4
1, 1935
105
May
1, 1015
1,000 00
20
41/4
1, 1935
66
2,000 00
S
2
41/%
Oct.
1, 1916
157
Oct.
1, 1914
66
2,000 00
S
4
416
1, 1918
160
Oct.
1, 1914
2,000 00
S
6
415
1, 1920
162
Oct.
1, 1914
66
1, 1923
183
May
1, 1915
60
66
1,000 00
U
I
4
1, 1916
185
May
1, 1915
..
1,000 00
U
2
4
187
May
1, 1915
1,000 00
U
2
4
1, 1917
190
May
1, 1915
66
1,000 00
4
4
1, 1919
192
May
1, 1915
1,COO 00
5
4
66
1. 1916
222
May
1, 1915
1,000 00
2
V
2
41
1, 1917
224
May
1, 1915
1, 1915
1,000 00
3
1/4
1, 1018
229
May
1, 1915
66
1,000 00
4
V
4
417
66
1, 1920
233
May
1, 1915
-
1,000 00
5
V V
6
1, 1921
236
May
1, 1915
4
1, 1921
237
May
1,1915
7
414
1, 1922
240
May
1, 1915
1,000 00
9
V
IO
1, 1925
245
May
1, 1915
1,000 00
1 1
1, 1926
248
May
1, 1915
66
1,000 00
12
V
V
13
V
V
14
41/4
1, 1920
254
May
1, 1915
41/4
1, 1930
255
May
1, 1915
1,000 00
V
17
41. 11/4
66
1, 1932
260
1,000 00
V
IS
74
1,1933
261
May
1, 19 5
1,OCO 00
V
41/
1, 1934
263
May
1, 1915
1,000 00
V
16
V
1/
258
Mav
1, 1915
66
2,000 00
S
7
41/
72
66
1, 1919
121
June
1, 1914
1,000 00
T
5
4
66
1, 1921
1,000 00
U
I
4
66
1, 1916
186
May
1, 1915
U
U
U U
U
U
V
V V
V V
V
3
4-4
41/
1, 1919
231
May
1, 1915
66
1,000 00
41/
1, 1919
233
May
1, 1915
41/4
6
V
V
V V
V
V
V
41
1, 1924
243
May
1, 1915
1,000 00
V
V
V
V
1,000 0 )
1,000 00
1,000 00
V
15
41/
1/4
1, 1918
226
May
1,000 00
228
May
1, 1915
V V
4 4
V
1,000 00
V V
1,000 00
1,000 00
1,000 00
1,000 00
1,000 00
1,000 00
v
1,000 00
V
41
66
1, 1917
159
Oct.
1, 1914
66
66
$363,900 00
V
V
a1ª
66
1, 1931
May
66
1, 1920
1,000 00
1, 1919
66
1915]
TREASURER'S REPORT.
271
Temporary Loans Outstanding January 1, 1916.
Nov. 27, 1915, H. C. Grafton, Jr. $15,000 00 2.35 per cent April 10, 1916
Nov. 27, 1915, H. C. Grafton, Jr. 5,000 00 2.35 per cent April 10, 1916
Nov. 27, 1915, H. C. Grafton, Jr. 5,000 00 2.35 per cent April 10, 1916
Nov. 27, 1915, H. C. Grafton, Jr. 5,000 00 2.35 per cent April 10, 1916
Nov. 27, 1915, H. C. Grafton, Jr. 5,000 00 2.35 per cent April 10, 1916
$35,000 00
A. Permanent Improvements.
C. Morris Land.
E. Highway.
G. Refunding Notes.
L. Park Loan.
N. High School Sewer Bonds.
P. Miscellaneous, 1913.
R. Hadley School Land Loan.
T. Miscellaneous, 1914.
U. Sidewalk and Macadam.
B. Schoolhouse Loans.
D. Cemetery Improvement.
F. Sidewalk.
I. Auto Chemical.
K. School Equipment.
M. Ambulance.
O. Public Park, Town Hall.
Q. Fire Department.
S. Humphrey Street Improvement.
V. High School Addition.
No. 266 267 268
269 270
272
TOWN DOCUMENTS.
[Dec. 31
Liabilities.
NOTES AND BONDS PAYABLE, GENERAL DEBT.
Due in 1916
.
$48,500 00
Due in 1917
.
45,400 00
Due in 1918
.
41,800 00
Due in 1919
-35,100 00
Due in 1920
21,500 00
Due in 1921
18,600 00
Due in 1922
18,100 00
Due in 1923
26,000 00
Due in 1924
21,500 00
Due in 1925
9,700 00
Due in 1926
9,700 00
Due in 1927
9,700 00
Due in 1928
9,700 00
Due in 1929
9,700 00
Due in 1930
9,700 00
Due in 1931
9,700 00
Due in 1932
5,700 00
Due in 1933
5,700 00
Due in 1934
4,700 00
Due in 1935
2,200 00
Due in 1936
200 00
Due in 1937
200 00
Due in 1938
200 00
Due in 1939
200 00
Due in 1940
200 00
Due in 1941
200 00
$363,900 00
.
273
TREASURER'S REPORT.
1915]
Water Bonds and Notes Issued to January 1, 1916.
First Issue, Acts of 1898
Second Issue, Acts of 1898 . Third Issue, Acts of 1898 Fourth Issue, Acts of 1898 Fifth Issue, Acts of 1909 Sixth Issue, Acts of 1912 Seventh Issue, Acts of 1912
. $100,000 00
. 20,000 00
20,000 00
10,000 00 ·
90,000 00
8,000 00
1,300 00
Eighth Issue, Acts of 1912
1,100 00
Ninth Issue, Acts of 1912
3,000 00
Tenth Issue, Acts of 1912
2,000 00
Eleventh Issue, Acts of 1912
6,000 00
$261,400 00
Bonds and Notes Already Paid.
Fifth Issue
$18,000 00
Sixth Issue .
1,500 00
Seventh Issue
300 00
Eighth Issue
200 00
Ninth Issue
1,000 00
Tenth Issue
/ 500 00
21,500 00
Total Bonds and Notes outstanding
$239,900 00
Less Sinking Fund, in hands of Trustees
73,948 63
Net Water Debt
$165,951 37
Water Bonds and Notes Due During 1916.
Fifth Issue
$3,000 00
Sixth Issue
500 00
Seventh Issue
100 00
Eighth Issue
100 00
Ninth Issue .
500 00
Tenth Issue ·
500 00
Eleventh Issue
1,500 00
.
·
$6,200 00
.
.
274
TOWN DOCUMENTS.
[Dec. 31
Sewer Notes and Bonds Issued to January 1, 1916.
Issued.
Paid.
Series A
. $120,000 00
$39,000 00
Series B
4,000 00
1,300 00
Series C
.
40,000 00
13,000 00
Series D
20,000 00 .
6,500 00
Series F
13,000 00
3,000 00
Series G
12,000 00
2,000 00
Series H
14,000 00
5,000 00
Series 1911, A
8,500 00
4,000 00
Series 1911, B
3,100 00
3,100 00
Series December 30, 1911
4,000 00
4,000 00
Series May 1, 1912
8,000 00
750 00
Series September 1, 1912
2,646 00
1,646 00
Series December 1, 1912
700 00
300 00
Series July 1, 1913
7,500 00
1,000 00
Series October 1, 1914
22,700 00
2,200 00
Series May 1, 1915
24,000 00
$304,146 00
$86,796 00
Sewer Bonds and Notes outstanding .
217,350 00
$304, 146 00
Sewer Bonds and Notes Due During 1916.
Series A
$3,000 00
Series B
100 00
Series C
1,000 00
Series D
500 00
Series F
1,000 00
Series G
1,000 00
Series H
1,000 00
Series 1911, A
1,000 00
Series May 1, 1912
250 00
Series September 1, 1912
500 00
Series December 1, 1912
100 00
Series July 1, 1913
500 00
Series October 1, 1914
2,000 00
Series May 1, 1915
1,000 00
$12,950 00
Town Debt, January 1, 1916.
Permanent Improvement Notes and Bonds
. $363,900 00
Water Bonds and Notes
239,900 00 ·
Sewer Bonds and Notes
217,350 00 ·
$821,150 00
Less Water Sinking Fund, to meet first four issues of Water Bonds
73,948 63
$747,201 37
1915]
William H. Bates, Treasurer.
In account with the Town of Swampscott, Mass., for the fiscal year ending December 31, 1915 :
General Departments.
Receipts.
Total. $42,045 93
Cemetery Department.
Sale of lots
$1,122 00
Care of lots
.
.
35 00
1,157 00
Continuous sidewalks and curbstones .
1,641 08
· County of Essex.
Dog tax
$463 53
Damage by dogs
56 00
Salem jail
10 00
House of correction
5 00
534 53
Fire Department, receipts
25 50
Health Department .
5 00
Highway/Department
22 20
1
Interest.
On notes sold .
$651 89
On Treasurer's deposits
1,542 66
Premiums
841 30
Licenses, autos and carriages
3,035 85 70 00
Commonwealth of Massachusetts
Aiding mothers with dependent children
$13 33
Board of Health
.
70
Burial of Indigent Soldiers and sailors
100 00
Burial of Paupers
15 00
Corporation tax, business
167 II
Corporation tax, public service
11,537 73
National Bank tax
11,473 89
Police
78 00
State aid, reimbursed
2,720 00
Street railway tax
1,264 55
Tuition of children .
62 50
27,432 81
Milk Inspector, receipts
22 00
Amount carried forward,
$75,991 90
.
.
TREASURER'S REPORT.
275
Balance, January 1, 1915 .
276
TOWN DOCUMENTS. [Dec. 31
Amount brought forward.
$75,991 90
Notes Issued.
Addition to High School
· $47,000 00
Sidewalks and Macadam.
12,000 00
Sewer
24,000 00
Water
6,000 00
89,000 00
Temporary Loans.
Anticipation of Revenue .
200,000 00
Park Department.
Receipts
299) So
Police Department.
District Court of Southern Essex
$204 00
Sale of motorcycle .
60 00
Telephones and tolls
61 00
Use of ambulance
6 00
Poor Department.
City of Lynn .
$155 69
City of Salem .
19 85
Rentals.
Tenement over Police Station .
$121 00
Morris House .
156 00
277 00
Sale of New Ocean Street property .
1,000 00
Sealer of Weights and Measures
.
S 38
Sewer Dept., receipts
7 20
Telephone receipts .
79 39
Taxes, Nathan G. Bubier, Collector.
Taxes,
. $291,242 04
Excise Tax
1,096 06
Sales of property
219 90
Sewer assessments
328 33
Tax titles .
68 58
292,954 91
Town Hall Receipts.
618 00
Town Clerk's Receipts
154 00
Trust Funds.
Phillips medals
$29 21
Joanna Morse, Library
90 SS
120 09
Amount carried forward,
$661,017 21
.
331 00
.
175 54
1915]
277
Amount brought forward,
$661,017 21
United States, health
70
Boston & Maine Railroad
22 97
Engineering
61 50
General Electric Co.
2 00
Old Coupons not returned by Bank
35 00
Return premium insurance, Jessie Street Fire House .
5 85
Registry of Deeds.
8 70
Silver, Burdett & Co.
I 28
State Aid, refund
22 00
Reimbursed for Lawrence Training School
2 14
$661,179 35
General Departments.
Payments, Total Warrants for the year .
$632,772 79
Balance on hand December 31, 1915
28,406 56
$661,179 35
Water Department.
Balance on hand December 31, 1914
$269 87
Received from Commissioners
44,585 44
Accrued Interest on Bonds sold
28 67
Old Coupons not returned by Bank
87 50
Telephones ·
9 80
Interest on Bank balances ·
120 77
$45,102 05
Water Department.
Payments. Total Warrants for the year
$42,699 83
Balance on hand December 31, 1915
·
2,402 22
$45,102 05
Trust Funds.
Joanna Morse, Public Library Fund.
Balance on hand, December 31, 1914
$6,786 18
Interest on account .
274 14
Withdrawn
90 88
Balance, December 31, 1915 .
$6,969 44
.
.
$7,060 32
1
.
19
TREASURER'S REPORT.
278
TOWN DOCUMENTS.
[Dec. 31
Cemetery Investment Fund.
Perpetual care, balance December 31, 1914
$4,432 04
Deposited for care
1,122 00
Interest on account .
182 59
$5,736 63
Withdrawn
35 00
Balance, December 31, 1915
$5,701 63
Phillips Medal Fund.
Balance on hand, December 31, 1914.
$1,621 18
Interest on account
55 05
$1,676 23
Withdrawn
29 21
Balance, December 31, 1915 · · .
$1,647 02
A. F. Nesbitt, Private Cemetery Fund.
Balance, December 31, 1914
$214 44
Interest on account .
8 64
$223 08
Withdrawn
4 00
Balance, December 31, 1915
$219 08
A. F. Nesbitt, General Cemetery Fund.
Balance, December 31, 1914
$236 64
Interest on account
9 54
Balance, December 31, 1915
$246 18
High School Alumni Scholarship Fund.
Balance, December 31, 1914
$1,146 21
Interest on account .
46 06
Balance, December 31, 1915
$1,192 27
. .
279
TAX COLLECTOR'S REPORT.
1915]
Nathan G. Bubier, Collector of Taxes, in Account Current with the Town of Swampscott.
1913. Dr.
Uncollected moth tax ·
$109 25
Uncollected sidewalk assessment
387 47
Uncollected sewer assessment . .
1,711 33
Uncollected taxes . ·
7,289 26
Interest at 6 per cent on taxes from Jan. 1, 1915, to Jan. 1, 1916, 690 7
$10,188 08
Cr.
Cash paid Treasurer, Wm. H. Bates, on moth tax . $106 50
Cash paid Treasurer, Wm. H. Bates, on sidewalk assessment,
387 47
Cash paid Treasurer, Wm. H. Bates, on sewer assessment
1,200 65
Cash paid Treasurer, Wm. H. Bates on taxes
6,765 70
Abatements on moth tax .
2 75
Abatements on sewer assessment
510 68
Abatements on taxes
449 91
Tax titles taken for Town of Swampscott
24 44
In litigation
49 21
Cash paid Treasurer, Wm. H. Bates, for 6 per cent interest on taxes from Jan. 1, 1915, to Jan. 1, 1916 .
690 77
$10,188 08
280
TOWN DOCUMENTS.
[Dec. 31
- Nathan G. Bubier, Collector of Taxes, in Account Current with the Town of Swampscott.
1914. DR.
Uncollected moth tax
$183 75
Uncollected sidewalk assessments
666 62
Uncollected taxes .
..
27,899 28
To be cancelled on Excise tax . .
8 22
Interest at 6 per cent from January 1, 1915
632 22
$29,390 09
CR.
Cash paid Treasurer, William H. Bates, on moth tax
$94 00 Cash paid Treasurer, William H. Bates, on sidewalk assess- ments
Cash paid Treasurer. William H. Bates, on taxes
20,057 75
Cancelled on Excise tax .
8 22
Uncollected moth tax
86 25
Uncollected sidewalk assessment
99 76
Uncollected taxes
7,636 99
Cash paid Treasurer, William H. Bates, for interest at 6
per cent from January 1, 1915
632 22
Abatements on moth taxes
3 50
Abatements on taxes
204 54
$29,390 09
.
566 86
28I
TAX COLLECTOR'S REPORT.
1915]
Nathan G. Bubier, Collector of Taxes, in Account Current with the Town of Swampscott.
1915. DR.
State Tax . .
$33,247 50
Metropolitan Park Tax
5,508 61
Charles River Basin Tax
1,071 53
State Highway Tax .
621 52
Municipal Accounts Tax
498 57
County Tax
23,961 36
Town Tax
215,974 14
Moth Tax
1,874 75
Sidewalk Assessment
1,900 66
Sewer Assessment
389 04
Excise Tax
1,096 06
Supplementary Tax
2,739 98
Overlay
5,000 00
Interest on Taxes at 6 per cent, from November 1, 1915, to January 1, 1916
156 83
$294,040 55
1915. CR.
Cash paid Treasurer, William H. Bates, on moth tax . $1,647 50 ·
Cash paid Treasurer, William H. Bates, on sidewalk assess- ment
917 10
Cash paid Treasurer, William H. Bates, on sewer assess- ment .
247 13
Cash paid Treasurer, William H. Bates, on taxes . .
·
257,780 56
Cash paid Treasurer, William H. Bates, on Excise tax .
1,096 06
Abatements on moth tax
11 00
Abatements on sidewalk assessment
292 88
Abatements on sewer assessment .
56 93
Abatements on taxes
1,523 94
Uncollected moth tax
216 25
Uncollected sidewalk assessment
690 68
Uncollected sewer assessment
84 98
Uncollected taxes .
29,318 57
Cash paid Treasurer, William H. Bates, on 6 per cent inter- est on taxes from November 1, 1915, to January 1, 1916 Over collected
156 83
14
.
$294,040 55
282
TOWN DOCUMENTS.
[Dec. 31
ASSESSORS' REPORT.
Valuation of the Town of Swampscott April 1, 1915. Table of aggre- gates of Polls, Property and Taxes as assessed April 1, 1915.
1915
Number of residents assessed on property . 1,412
Number of firms, corporations, etc. . 55
Number of non-residents assessed on property
325
Number of non-resident firms, corporations, etc.
26
Number of persons assessed on property
1,818
Number of persons assessed poll tax only
1,347
Total number of persons assessed
3,165
Number of male polls assessed
1,979
Value of assessed personal estate .
$5,028,193.00
Value of assessed buildings, excluding land
5,787,902.00
Value of assessed land, excluding buildings
·
5,022,403:00
Total value of assessed real estate
· 10,810,305.00
Total valuation of assessed estates
15,838,498.00
Taxes for State, County and Town purposes :
On personal estate
89,501.83
On real estate
192,423.40
On polls
3,958.00
Total tax
285,883.23
Rate of total tax per $1,000.00
17.80
Number of horses assessed .
178
Number of cows assessed
20
Number of dwelling-houses assessed
. .
.
1,667
283
ASSESSORS' REPORT.
1915]
Statistics of the Town of Swampscott, 1873=1915.
ASSESSORS' VALUATION APRIL I.
JANUARY I.
YEAR.
REAL
PERSONAL
TOTAL
RATE TAXES PER $1,000
YEAR.
NOTES
ESTATE
PROPERTY
VALUATION
PAYABLE
1915
$10,810,305
$5,028,193
$15,838,498
$17.80
1916
$363,900.00
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
2,974,38 1
12,387,906
16.00
1913
276,600.00
1911
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
1911
194,639.00
1909
7,675,905
2,450,02 I
10, 125,926
16.00
1910
184,295.00
1908
7,312, 165
2,680,490
9,992,655
16.00
190
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
1 899
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
1 896
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
1 894
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
1 892
42,333.32
1890
3,001,550
1,857,777
4,859,327
10.00
1891
48,666.66
1889
2,585,431
1,453,301
4,038,732
8.40
I 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
I888
57,500.00
1886
2,383,055
1,275,405
3,658,460
9.50
1887
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
3,506,82 5
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
1883
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
188I
31,750,00
1879
1,930,205
418,904
2,349, 109
8.30
1880
39,424.80
1878
2,049,980
384,841
2,434,82 I
8.00
İ879
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
1875
51,432.80
1873
1,949,225
460,867
2,410.792
12.00
1874
50,342.50
284
TOWN DOCUMENTS.
[Dec. 31
The Commonwealth of Massachusetts. BUREAU OF STATISTICS. STATE HOUSE, BOSTON.
JANUARY 21, 1916.
To the Board of Selectmen, Mr. Clarence B. Humphrey, Chairman, Swampscott, Massachusetts :
GENTLEMEN,-I submit herewith a report of a semi-annual audit of the Town of Swampscott, for the period from July 1, to December 31, 1915, made in accordance with the provisions of Chapter 598 of the Acts of 1910, and amendments thereof, this being the form of a report to me, which I am enclosing, by Mr. Edward H. Fenton, Chief Accountant of this Bureau, who was placed in charge of the work.
Your attention is called to the recommendations made in the report and to the balance sheet showing the financial condition of the Town, which should be carefully studied when appropriations are being made to meet requirements for the coming year.
Demands for service at public expense require that ample provision should be made for all probable expenditures with a reserve fund of a limited amount for unforeseen expenditures, so that items which might be ordi- narily termed current expenses could be met from the revenue of the cur- rent year.
Very truly yours, CLARLES F. GETTEMY, Director.
Mr. Charles F. Gettemy, Director, Bureau of Statistics, State House, Boston :
SIR,-As directed by you, I have made an audit of the books and accounts of the Town of Swampscott for the period from July 1, 1915, to December 31, 1915, and submit the following report, which, together with my former report for the period ending June 30. 1915, covers the trans- actions of the financial year.
As stated in my previous report, a complete audit of the sewer assess- ment accounts was made and the books adjusted accordingly. Cards and forms were also provided for recording and reporting these accounts, which should eliminate the difficulties encountered with these accounts. I regret, however, to report that there has been a lack of cooperation between departments, and that the accounts on December 31, 1915, were practically the same as were set up June 30, 1915. Many of these accounts have been outstanding for a considerable period of time, and immediate action should be taken in order that the Town's interest be protected.
285
BUREAU OF STATISTICS REPORT.
1915]
The records of the financial transactions of the several departments were examined and checked to the books in the accounting department. Summary statements, together with tables follow :
The books and accounts of the accountant were examined and checked. The cash book was added and checked with the Selectmen's warrants and Treasurer's books. The ledger accounts were added, accounts receivable as recorded reconciled with departmental accounts, a trial balance taken off which proved the ledger to be in balance, and a balance sheet prepared which is appended to this report. Appropriation and loan authorizations were compared with the records of the Town Clerk. The books were found to be well kept; all accounts were entered to date and served as an accurate basis for checking departmental accounts.
In reconciling the accounts of the several departments reported, trans- actions were carefully checked and differences reconciled.
The books and accounts of the Treasurer were examined, the cash book added, receipts and payments checked with the accountant's books, and cash on hand; as represented by bank balances, reconciled. The securi- ties of the sinking, trust and investment funds in the custody of the Treasurer were examined and found to be as recorded on the books. All payments by the Treasurer are made by check, which greatly facilitates the checking of his accounts. The following is a reconciliation of the Treasurer's cash :
Security Trust Co.
Balance - general account -- per
statement
. $18,124 27
Less deposit account of water account credited by error
428 07 $17,696 20
Deposit of December 31, 1915, cred-
ited by bank, January 1, 1916
368 80
$18,065 00
Balance per cash book, December 31, 1915
$15,11I 33
Checks outstanding (per list) 4,012 17
Error on account check No. 9,627 . 50
$19,124 00
Less checks drawn in December for January interest
1,059 00
$18,065 00
Security Trust Co.
Balance-water account-per state- ment ·
$1,353 87
Add amount credited to general account by error .
428 07
Deposit of December 31, 1915, cred- ited by bank, January 1, 1916
796 41
$2,578 35
Balance per cash book, December 31, 1915
$2,373 55
Checks outstanding (per list ) ·
204 80
$2,578 35
286
TOWN DOCUMENTS.
[Dec. 31
Central National Bank.
Balance per statement . $5,660 01
Balance per cash book, December 31, 1915 ·
$5,635 84
Bank interest not credited on cash book .
24 17
$5,660 01
Manufacturers' National Bank.
Balance per statement $7,711 32 Balance per cash book, December 31, 1915 $7,688 06
Bank interest not credited on cash book £ 23 26
$7,711 32
Treasurer's Deposit for Payment of Interest.
Balance January 1, 1916, First National Bank
$871 50 Outstanding coupons (not presented) $153 75
Deposits for January, 1916 coupons 717 75
$871 50
Balance January 1, 1916, Commonwealth Trust
Company . ·
$17 50
Outstanding coupons (not presented) . $17 50
The books of the tax collector were examined and checked. The out- standing accounts for taxes and assessments were listed and checked to the ledger account in the accountant's office. The differences between the total amount outstanding, as shown by the lists and the ledger accounts, were reconciled with the exception of 52 cents in the taxes of 1913 and $10.02 in the taxes of 1915. The 1913 account will be adjusted when the warrant is closed out. In the 1915 account a large number of accounts are open, and the difference between the ledger account and the list did not justify the checking of all the postings at this time. The following is a summary of the collector's accounts for the year :
Taxes, 1913.
Uncollected Jan. 1, 1915, per accountant's ledger, $7,289 26
Overpayments :
Oct. 1, 1913, C. B. page 10, line 12, $1 00
Jan. 1, 1914, C. B. page 129, line 16, 4 00
June 1, 1915, C. B. page 101, line 22, OI
5 01
Abatement after collection
2 00
Error in abatement list to accountant
IO
Undetected errors
52
$7,296 89
Collections, 1915
$6,839 95
Tax titles taken by town
24 44
Abatements, 1915 1 .
375 76
Uncollected Dec. 31, 1915, per detailed list
56 74
.
.
$7,296 89
1915]
BUREAU OF STATISTICS REPORT.
287 :
Taxes, 1914.
Uncollected Jan 1, 1915
·
$27,907 50
Collection account of Moth, credited to taxes ·
2 75
$27,910 25
Collections, 1915
$20,060 50
Abatements, 1915
. 212 76
Outstanding Dec. 31, 1915, per detailed list
7,636 99
$27,910 25
Taxes, 1915.
Commitment
. $289,715 27
Poll taxes collected-not committed
4 00
Overpayment, C. B. page 4, line 3
14
Sewer assessment credited to taxes
9 91
Abatements credited twice C. B. page 47 and 81
16 02
Credit by error
1 00
$289,746 34
Collected 1915
. $258,886 67
Abatements .
1,523 94
Undetected errors
IO 02
Outstanding taxes Dec. 31, 1915, per detailed list 29,325 71
$289,746 34
Moth Assessments, 1913.
Uncollected, January 1, 1915
$109 25
Collections, 1915 . .
.
$107 25
Abatements, 1915
2 00
$109 25
Moth Assessments, 1914.
Uncollected January 1, 1915
$183 75
Collection account of sidewalks credited to moth
89 25
$273 00
Collections, 1915
$180 50
Abatements, 1915
3 50
Collections credited to taxes
2 75
Outstanding December 31, 1915, per detailed list,
86 25
$273 00
Moth Assessments, 1915.
Commitment, 1915
$1,874 75
Collections, 1915
.
.
$1,647 50
Abatements, 1915
11 00
Outstanding December 31, 1915, per detailed list
216 25
$1,874 75
Sewer Assessments, 1913.
Uncollected, January 1, 1915
$1,71I 33
Collections, 1915 .
$1,200 65
Abatements, 1915
. .
.
510 68
$1,711 33
288
TOWN DOCUMENTS. [Dec. 31
Apportioned Sewer Assessments, 1913.
Uncollected, July 1, 1915
$95 37
Collections, July 1, to December 31, 1915
$95 37
Sewers Unapportioned.
Uncollected, July 1, 1915, per report of June 30,
1915
$7,525 91
Collected in December, 1915
$31 90
Outstanding December 31, 1915
7,494 01
$7,525 91
Apportioned Sewer Assessments, 1915.
Commitment, 1915
$389 04
Collections, 1915
$228 78
Collections credited to taxes
9 91
Collections credited to sidewalks
8 44
Abatements, 1915
56 93
Outstanding December 31, 1915, per detailed list.
84 98
$389 04
Sidewalk Assessments, 1913.
Uncollected January 1, 1915
$387 47
Collections, 1915
$312 47
Abatements, 1915
75 00
$387 47
Sidewalk Assessments, 1914.
Uncollected January 1, 1915
$666 62
Collections, 1915 .
$477 61
Collections credited to moth
89 25
Outstanding December 31, 1915, per detailed list
99 76
$666 62
Sidewalk Assessments, 1915.
Commitment, 1915
$1,900 66
Collections account of sewers credited to sidewalks 8 44
$1,909 10
Collections, 1915 .
$1,019 25
Abatements, 1915
99 17
Apportioned, 1915
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