USA > Massachusetts > Essex County > Swampscott > Town annual report of Swampscott 1921 > Part 4
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That for the purposes specified in Articles 36-37-38 which relate respec- tively to the appropriation of $3,000 for the construction of a sewer in Banks road from Walker road to a point approximately 100 feet beyond Banks terrace; $3,700 for the construction of a sewer in Banks terrace from Banks road a distance of about 330 feet ; and $17,300 for extending the Eastern Intercepting Sewer from its present terminus at the easterly side of Puritan road to Palmer road, said appropriations, aggregating $24,000, that the Treasurer with the approval of the Selectmen be author- ized to borrow a sum not exceeding $24,000 and to issue bonds or notes of the town therefor; said bonds or notes shall be signed by the Treasurer and countersigned by a majority of the Selectmen, and shall be issued and payable in accordance with the provisions of Clause I of Section 7, and Section 19 of Chapter 44 of the General Laws, and Chapter 278 of the Acts of 1920, so that the whole loan shall be paid in not more than thirty years from the date of the issue of the first bond or note or at such earlier dates as the Treasurer, with the approval of the Selectmen, may determine; such bonds or notes shall be denominated on the face thereof "Swampscott Sewerage Loan Acts of 1920," and shall bear such rates of interest as may be fixed by the Treasurer with the approval of the Selectmen. (Unanimous.)
3
34
TOWN DOCUMENTS.
[Dec. 31
That for the purposes specified in Article 22, relating to the appropri- ation of $10,000 for the resurfacing of Burrill street from Paradise road to Railroad avenue, that the Treasurer with the approval of the Selectmen be authorized to borrow a sum not exceeding $10,000 and to issue bonds or notes of the town therefor, said bonds or notes to be signed by the Treasurer and countersigned by a majority of the Selectmen and shall be Issued and payable in accordance with Clause 8 of Section 7 and Section 19 of Chapter 44 of the General Laws, so that the whole loan shall be paid in not more than five years from the date of the issue of the first bond or note or at such earlier dates as the Treasurer with the approval of the Selectmen may determine ; said bonds or notes shall be denominated on the face thereof " Burrill Street Loan" and shall bear such rates of interest as may be fixed by the Treasurer with the approval of the Selectmen. (Unanimous.)
The report of the committee appointed under Article 32, appointed to formulate a plan for taking of votes on certain appropriations by means of the Australian ballot, was read by Henry S. Baldwin, Chairman.
OFFICE OF THE BOARD OF SELECTMEN, Town Hall, April 5, 1921.
The committee appointed under Article 32 of the warrant for the annual meeting reports as follows :-
The article instructs the committee to formulate a plan for the taking of votes on certain appropriations by means of the Australian ballot. Realizing that any by-law adopted by the town before becoming operative, would have to be approved by the Attorney-General, we decided to confer with that officer before taking any steps. This was done and it was found that the subject had already been carefully considered by him in conse- quence of requests from various other towns that were considering the same problem. After careful study he had drafted a by-law, a copy of which he furnished us. We considered this draft and reached the con- clusion that it covered our situation and decided to report the same for the consideration of this meeting.
On investigation we found that the power of the town to deal with the matter is limited, The business of the town, so far as the appropriation of money is concerned, is done through the action of the town meeting. No by-law, therefore, is valid that interferes with such action. For instance, it would not be possible to have a by-law requiring all requests for appro- priations of money to be placed automatically upon the ballot. If it is desired to take such action, the meeting itself must do so; this it can do without any by-law. We believe, however, that the adoption of a by-law, simple in its terms as the one drafted by the Attorney-General, would be beneficial. We believe that the following by-law will accomplish the purpose sought by the Article, and, therefore, recommend its adoption.
By-Law to Place Motions on the Ballot.
Action on any pending motion under an Article in the warrant shall, upon request of fifteen voters, be postponed, after consideration and debate, to an adjourned meeting to be held within ten days after consideration of all articles in the warrant. At such adjourned meeting a vote shall be taken by ballot. The check list shall be used and the polls shall remain open for at least four hours. The Moderator shall appoint Ballot Clerks and Tellers, who shall receive such compensation as the Selectmen may determine. The Town Clerk shall prepare ballots for use at such adjourned meeting, and shall cause to be printed thereon all motions so postponed, so as to give to each voter an opportunity to record his vote by an X in a yes or no square at the right of each question. No amendment to a motion shall be placed upon the ballot, but if postponement of action on amend- ments is ordered by the voters, amendments shall be deemed substitute motions, and the original motion and substitutes shall be printed upon said ballot. In the event that more than one proposition under an article shall receive more than a majority in the affirmative, the motion receiving
35
TOWN CLERK'S RECORDS.
1921]
the larger number of votes shall be deemed to have been adopted. The arrangement of motions upon the ballot shall be as determined by the Moderator.
HENRY S. BALDWIN, JOHN B. EARP, CLARENAE B. HUMPHREY, EVERETT E. CONDON, CALVIN S. TILDEN, JAMES W. SANTRY.
Voted, To accept and adopt the report as read. (Unanimous.)
The report of the committee on Article 40 relating to particular sewers was read by George D. R. Durkee and the committee was granted further ti me.
Voted, To give a rising vote of thanks to the Finance Committee for the most excellent service rendered.
Voted, To dissolve at 9.30 P. M.
Attest : GEORGE T. TILL,
Town Clerk. May 26, 1921.
Raymond C. Till was appointed Assistant Town Clerk and qualified for the office.
Attest : GEORGE T. TILL, Town Clerk.
May 18, 1921.
The Moderator appointed and confirmed the appointment of the fol- lowing citizens as members of the Finance Committee :
Lowell E. Sprague
Term expires 1922
66 1
1922
66
66
1923
John A. Holmes
66
66
1923
Harry D. Linscott
66
66
1924
Benjamin B. Blanchard
66
66
1924
Attest : GEORGE T. TILL,
Town Clerk,
THE COMMONWEALTH OF MASSACHUSETTS.
Congressional Primaries, September 13, 1921. TOWN WARRANT.
ESSEX, SS.
To either of the Constables of the Town of Swampscott in said County, GREETING :
In the name of the Commonwealth of Massachusetts you are directed to notify and warn the inhabitants of the Town of Swampscott, who are qualified to vote in primaries, to meet in their respective precincts at Swampscott Tuesday, September 13, 1921, at 2 )'. M. for the following purpose :
To bring in their votes to the precinct officers for the nomination of candidates of political parties for the following office :
Congressman for the Sixth Congressional District to fill vacaney.
The polls to be kept open from 2 to 8 P. M.
Frank A. Mowatt
Elgar H. Townsend
36
TOWN DOCUMENTS.
[Dec. 31
And you are directed to serve this warrant by posting attested copies thereof seven days at least before the time of said meeting as directed by vote of the town.
HEREOF FAIL NOT, and make due return of this warrant, with your doings thereon at the time and place of said meetings.
Given under our hands this twenty-sixth day of August, A. D., 1921.
HENRY S. BALDWIN, WILLIAM E. CARTER, JOHN B. EARP.
Selectmen of Swampscott.
A true copy. Attest :
FRANK H. BRADFORD, Constable.
SWAMPSCOTT, August 26, 1921.
Return on the Warrant,
Pursuant to the within warrant to me directed, I have notified the legal voters of Swampscott by posting attested copies of said warrant at the Town Hall, Post Offices and three other public and conspicuous places in Swampscott on Monday, August 29, 1921, the posting of said notices being at least seven days before the time of said meeting.
FRANK H. BRADFORD, Constable.
State Primaries, September 13, 1921.
In accordance with the foregoing warrant the voters of the town assem- bled at the voting places in the several precincts and were called to order at two o'clock P. M. by the Wardens and the warrant with the return thereon read in each precinct on Tuesday, September 13, 1921.
The following precinct officers were qualified for their duties by the Town Clerk.
Precinct 1 .- Warden, William R. Patten, R .; Clerk, Robert B. Hegarty, D .; Inspectors, Clarence F. Shaw, R. and John B. Cahoon, D.
Precinct 2. - Warden, John A. Cullen, D .; Clerk, Herman F. Story, R .; Inspectors, Ralph D. Merritt, R. James D. Carroll, D.
Precinct 3 .- Warden, Walter W. Johnson, R. ; Clerk, William J. Lynch, D .; Inspectors, Alfred H. Titus, R. Ellen Q. Lynch, D.
The ballots were delivered to the precinct officers previous to the open- ing of the polls, and were counted by the above officers at the close of the balloting.
The ballot boxes in Precincts I and 3 registered correctly, the ballot box at Precinct 2 failing to register. The checks on the voting lists were the same at each precinct as number of ballots cast.
The result of the balloting was declared at 8.30 P. M. as follows :
Precinct 1 .- Republican ballots, 321 ; A. Piatt Andrew, of Gloucester, 114 ; Harrie M. Durham, of Hamilton, 3; Leslie K. Morse, of Haverhill, 29; Ransom C. Pingree, of Haverhill, 171; blanks, 4. Democratic ballots, 6; Charles I. Pettingell, of Amesbury, 5 ; blanks, I.
Precinct 2 .- Republican ballots, 273 ; A. Piatt Andrew, of Gloucester, 89 ; Leslie K. Morse, of Haverhill, 12; Ransom C. Pingree, of Haverhill, 169; blanks, 3. Democratic ballots, 2; Charles I. Pettingell, of Amesbury, 2.
Precinct 3 .- Republican ballots, 96; A. Piatt Andrew, of Gloucester, 40; Ransom C. Pingree, of Haverhill, 56. Democratic ballots, 4 ; Charles I. Pettingell, of Amesbury, 4.
Totals-Republican ballots, 690; A. Piatt Andrew, of Gloucester, 243 ; Harrie M. Durham, of Hamilton, 3; Leslie K. Morse, of Haverhill, 41 ; Ransom C. Pingree, of Haverhill, 396; blanks, 7. Democratic ballots, 12; Charles I. Pettingell, of Amesbury, II ; blanks, I.
Attest : GEORGE T. TILL, Town Clerk.
37
TOWN CLERK'S RECORDS.
1921]
THE COMMONWEALTH OF MASSACHUSETTS.
Congressional Election for the 6th Congresslonal District to Fill Vacancy, September 27th, 1921. TOWN WARRANT.
ESSEX, SS.
To either of the Constables of the Town of Swampscott in said County, GREETING :
In the name of the Commonwealth of Massachusetts you are directed to notify and warn the inhabitants of the town of Swampscott, who are qualified to vote in elections, to meet in their respective precincts at Swampscott, Tuesday, September 27th, 1921, at 2 P. M., for the following purposes :
To bring in their votes to the precinct officers for the election of a can- didate of political parties for the following office :
Congressman for the Sixth Congressional District to fill vacancy.
The polls to be kept open from 12 M. to 8 P. M.
And you are directed to serve this warrant by posting attested copies thereof seven days at least before the time of said meeting as directed by vote of the town.
HEREOF FAIL NOT, and make due return of this warrant, with your doings thereon at the time and place of said meetings.
Given under our hands this ninth day of September, A. D., 1921.
HENRY S. BALDWIN, WILLIAM E. CARTER, JOHN B. EARP, Selectmen of Swampscott.
A true copy. Attest :
FRANK H. BRADFORD, Constable.
SWAMPSCOTT, September 9, 1921.
Return on the Warrant.
Pursuant to the within warrant to me directed I have notified the legal voters of Swampscott by posting attested copies of said warrant at the Town Hall, Post Offices, and three other public and conspicuous places in Swampscott on Tuesday, September 13th, 1921, the posting of said notices being at least seven days before the time of said meeting.
FRANK H. BRADFORD, Constable.
Special election for congressman, 6th Congressional District, to fill vacancy, September 27th, 1921.
In accordance with the foregoing warrant the voters of the town assem- bled at the voting places in the several precincts and were called to order at 12 M. by the wardens and the warrant with the return thereon read on Tuesday, September 27, 1921.
The same precinct officers were appointed by the Selectmen to serve at the election as at the primaries, and were duly qualified for their duties.
The ballots were delivered to the precinct officers previous to the open- ing of the polls, who also counted the ballots at the close of balloting.
The ballot boxes registered in the several precincts as follows :
Precinct 1, 288 ; Precinct 2, box did not register ; Precinct 3, 98.
The checks on voting lists was same as number of ballots cast in each precinct.
38
TOWN DOCUMENTS.
[Dec. 31
The result of the balloting was announced at 8.30 P. M., as follows :
Precinct I-A. Piatt Andrew, 240; Charles I. Pettingell, 47; blanks, I ; total, 288.
Precinct 2-A. Piatt Andrew, 220; Charles I. Pettingell, 37; total, 257. Precinct 3-A. Piatt Andrew, 90 ; Charles I. Pettingell, 8; total, 98. Totals-A. Piatt Andrew, 550; Charles I. Pettingell, 92 ; blanks, I. Number of ballots, total, 643.
Attest : GEORGE T. TILL,
Town Clerk.
Special Town Meeting, December 28th, 1921 TOWN WARRANT
ESSEX SS.
To either of the Constables of the Town of Swampscott in said County.
GREETING:
In the name of the Commonwealth of Massachusetts you are directed to notify the inhabitants of the Town of Swampscott, qualified to vote in elections and in town affairs, to assemble in Town Hall, in said Swamp- scott, on Wednesday, the twenty-eighth day of December, at 7.30 P. M., then and there to act on the following articles, viz. :
ARTICLE I. To see if the town will accept Section 20 of Chapter 39 of the General Laws providing for the establishment of precinct voting for town officers at annual town elections.
ART. 2. To see if the town will discontinue its voting precincts.
ART. 3. To see if the town will direct the School Committee to investi- gate the matter of disposing of the old Machon School site located on Essex street, with the buildings thereon, and to report to the annual town meeting.
And you are directed to serve this warrant by posting attested copies thereof at the Town Hall, Post Offices and three other public and con- spicuous places in the town, seven days before the day appointed for said meeting.
HEREOF FAIL NOT, and make due return of this warrant, with your doings thereon, to the Town Clerk at the time and place of meeting as aforesaid.
Given under our hands this sixteenth day of December, in the year 1921.
HENRY S. BALDWIN, WILLIAM E. CARTER, JOHN B. EARP.
Selectmen of Swampscott.
A true copy. Attest :
FRANK H. BRADFORD, Constable.
Return on the Warrant.
Pursuant to the within warrant to me directed, I have notified the legal voters of Swampscott by posting attested copies of said warrant at the Town Hall, Post Offices and three other public and conspicuous places in Swampscott on Monday the 19th day of December, 1921, the posting of said notices being at least seven days before said meeting.
FRANK H. BRADFORD,
Constable.
39
TOWN CLERK'S RECORDS.
1921 ]
Special Town Meeting, December 28, 1921.
Not voters enough present to transact business.
Voted, That when we do adjourn it be to Friday evening, December 30, 1921, at eight o'clock.
Voted, To adjourn at 7.55 o'clock.
Attest : GEORGE T, TILL, Town Clerk.
Adjourned Special Town Meeting, December 30, 1921.
In accordance with the foregoing adjournment the voters assembled at the Town Hall on Friday evening, December 30, 1921. The meeting was called to order by Daniel F. Knowlton, Moderator, at 8.15 o'clock, the necessary quorum being present. The warrant and the return thereon with the minutes of the December 18 meeting were read by George T. Till, Town Clerk.
Voted, Article 1. To accept and adopt Section 20 of Chapter 39 of the General Laws providing for the establishment of precinct voting for town officers at annual town election.
Voted, Article 2. To indefinitely postpone the matter of discontinuing voting precincts.
Voted, Article 3. To direct the School Committee to investigate the matter of disposing of the old Machon school site located on Essex street with the buildings thereon and report to the town at the next Annual Town Meeting.
Voted, To dissolve at 8.20 P. M.
Attest : GEORGE T. TILL, Town Clerk.
40
TOWN DOCUMENTS.
[Dec. 31
THE COMMONWEALTH OF MASSACHUSETTS Dept. of Corporations and Taxation DIVISION OF ACCOUNTS STATE HOUSE, BOSTON
December 7, 1921.
To the Board of Selectmen, Mr. Henry S. Baldwin, Chairman, Swamp- scott, Massachusetts:
GENTLEMEN,- I submit herewith my report of an audit of the accounts of the town of Swampscott for the period from January I to June 30, 1921, made in accordance with the provisions of Section 35, Chapter 44 of the General Laws. This report is in the form of a report to me by Mr. Edward H. Fenton, Chief Examiner of this Division, who was placed in charge of the work.
Very truly yours, THEODORE N. WADDELL, Director of Accounts.
Mr. Theodore N. Waddell, Director of Accounts, Department of Cor- porations and Taxation, State House, Boston:
SIR,-As directed by you, I have made an audit of the accounts of the town of Swampscott for the period from January 1, to June 30, 1921, and submit the following report thereon :
The records of the financial transactions as recorded on the books of the several departments were examined and checked with the books in the accountant's and the treasurer's departments.
The books in the accountant's office were examined and checked. The recorded receipts were checked with the records in the several departments collecting money for the town and with the treasurer's books; and the payments were checked by comparing the approved bills and pay-rolls with the warrants and with the treasurer's books.
The appropriation accounts were checked with the town clerk's records of appropriations voted by the town. The ledger postings were verified, a trial balance was taken off, and a balance sheet prepared.
The accounts have been kept in the usual efficient manner.
The books and accounts of the treasurer were examined and checked. The receipts and disbursements were checked and verified by a comparison with the records in the several departments collecting money for the town, with the warrants authorizing disbursements of town funds, and with the accountant's ledger accounts.
The cash on hand was verified by reconciling the bank accounts with the statements furnished by the several banks.
41
DIVISION OF ACCOUNTS.
1921]
The debt and interest payments were checked with the amounts falling due and with the cancelled bonds, notes, and coupons on file. The bank deposits for the payment of debt and interest were verified with the bank statements, and coupons and bonds not presented for payment were listed.
The clerical work of this department has been careful and accurate.
The books and accounts of the collector of taxes and of his predecessor were examined. The commitments of taxes and assessments were checked and verified ; the receipts were checked with the payments to the treasurer ; the abatements were checked with the assessors' records ; and the out- standing accounts were listed and compared with the accountant's books, differences being reconciled. As verification notices were mailed to per- sons owing money to the town at the time the accounts were recommitted to the new collector, it did not seem necessary to do so at this time.
The sewer and sidewalk assessments apportioned and not due were listed from the records kept by the assessors and reconciled with the accountant's ledger accounts.
The books of the water and sewage board were examined and checked for the period from January 1 to June 30, 1921. The recorded commit- ments were footed and reported payments to the treasurer were verified by a comparison with the treasurer's books. The outstanding accounts as shown by the register were listed and reconciled with the accountant's books, and the accounts as shown by the books proved to be in balance as of June 30, 192J.
Before the report of the semi-annual audit had been made, however, the Division of Accounts was notified by the commissioners that they were in possession of certain information regarding the clerk of the board, and requested that a more detailed examination of the accounts be made. Before this examination was commenced, the clerk confessed to the com- missioners that he had been taking money belonging to the department for his own use.
Under the system of accounting in use the only record showing unpaid charges is the register. As this record had previously been examined, it was necessary to check the meter reading cards to the service cards for the period from January 1, 1917, to August 5, 1921, and the service cards to the register, it being also necessary to compute and enter omitted items. This entailed a considerable amount of checking and investiga- tion, as it was found that some accounts had not been charged for water used for several years, some of these accounts being marked "shut off," "abandoned," or "discontinued," on the register, although the meter cards showed that water was being used.
In checking the meter reading cards with the service cards and com- puting the charges, it was found that overcharges had been made to con- sumers aggregating $2,558.86. These accounts have been listed and reimbursement will be made by order of the commissioners as soon as proper arrangements for such reimbursement can be made.
At the completion of the checking of the service cards with the register and the making of the proper entries, notices were mailed to every per- son whose account appeared as unpaid, requesting that a reply be made as to the correctness of the statement; and replies were received from about 65 per cent of the persons to whom notices were sent. Persons claiming that payment had been made were requested to present their receipted bills or cancelled checks for verification, with the result that
42
TOWN DOCUMENTS.
[ Dec. 31
receipts had been examined aggregating $464.21, and the former clerk has admitted that certain other accounts, aggregating $190.84, have been paid, although the persons who made claims of payment failed to produce receipts.
On August 9 the former clerk turned over to me a number of coupons from bills which he stated represented the amount he had diverted to his own use so far as he knew, these coupons aggregating something over $8,000. During the examination additional coupons were discovered which indicated that accounts had been paid amounting to more than $3,000. These coupons were submitted to the former clerk, who admitted that the accounts had been paid.
The defalcation is made up of 1, 147 items aggregating $11,678,34. This amount is reduced by cash and checks on hand August 7 of $26.86 and an adjustment of $40 on account of sign rentals, leaving the net shortage $11,611.48. Reimbursement has been made for the total amount, the money being paid to the town treasurer December 2, 1921.
Of the items involved, 1,037, aggregating $10,717.98, did not appear on the register, and discrepancies could not, therefore, have been detected without checking each meter reading card to the service cards, checking the service cards to the register, and mailing notices to every open account.
The following is a summary of the accounts September 1, 1921 :-
Outstanding January 1, 1921 .
$8,874 52
Charges 1921 per register :
January I to June 30
$26,783 90
July I to August 5
3,628 06
30,411 96
Charges August 6 to 31, 1921 .
2,120 28
Charges omitted from register :
Minimum and excess
$19,679 44
Shut-offs
1,173 18
Services
1,705 18
22,557 80
$63,964 56
Payments to treasurer, 1921 :
January 1 to June 30 $21,962 79
July I to August 5
5,210 74
August 6 to 31 .
1,774 52
$28,948 05
Receipts not recorded (defalcation) :
Coupons admitted by S. R. Ingalls :
Minimum and excess, $8,144 93
Shuts-offs
1,173 18
Services . 1,705 18
$11,023 29
Admitted items
190 84
Receipts examined
.
464 21
Outstanding September 1, 1921
11,678 34 23,338 17
$63,964 56
43
DIVISION OF ACCOUNTS.
1921]
$11,678 34
Shortage as shown .
Cash and check in safe :
Cash
$4 55
Checks
22 31
$26 86
Adjustment, sign rentals ยท
40 00
Net shortage (paid treasurer De-
cember 2, 1921) .
11,611 48
$11,678 34
Under the present method of handling the accounts, where one person has complete control of the computing, billing, charging and collecting of the accounts, it is difficult, if not impossible, to prevent the clerk from diverting receipts to his own use, at least for a time. The register is arranged numerically but does not show the name of the person for whom the service is entered ; the meter reading cards and service cards are filed by streets, regardless of service number ; therefore, should the clerk fail to enter the meter reading on the service card, or fail to record a new service and remove the meter reading card from the files, it would be impossible to detect the omission without a personal knowledge of each and every service in use. One of the methods used in the present difficulty was to bill the so-called "shut-off" charges (that is, the charges for water used between the September readings and the time houses were closed for the season) without the meter reading appearing on either the meter reading card or service card, thereby causing a duplicate charge for this amount the following year, as the charge would be made from the last reading on the meter card and not from the shut-off reading.
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