USA > Massachusetts > Essex County > Swampscott > Town annual report of Swampscott 1927 > Part 2
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33,025.12 136.12
Overlay Reserve
Phillips School Medal
Fund Income
66.78
Loans authorized but not issued
6,000.00
1,982.34
Water Extension-Baly View Drive
2,043.89
Water Main-Kensing-
ton lane and Lewis road
6,000.00
Water Services
1,356.46
Water Rents
20.00
Water Interest
141.65
12,851.72
Resurfacing Middlesex
and Palmer avenues
8,358.33
93.75
DEFERRED REVENUE ACCOUNTS
Assets
Liabilities
Special Assessments: Apportioned but not due
$3,347.56
Apportioned sewers, due 1927 to 1936 Apportioned sidewalks, due 1927 to 1930
$1,801.57
1,545.99
$3,347.56
$3,347.56
DEBT ACCOUNTS
Water Loan Sinking Fund: Cash and Securities Net Funded or Fixed Debt
$143,964.16
Permanent Improvement Loans-Serial
$338,000.00
699,785.84
Tuberculosis Hospital Loan-Serial 59,000.00
Sewer Loans-Serial
194,250.00
Water Loans-Serial
102,500.00
Water Loans, with sinking fund
150,000.00
$843,750.00
$843,750.00
TRUST ACCOUNTS
Trust and Investment Funds: Cash and Securities: Principal Income
$19,381.46 7,659.97
Joanna Morse Fund: Principal
5,196.00
Mary L. Thomson Fund: Principal
1,000.00
School Trust Fund: Phillips Medal Fund: Principal Income
$1,000.00 1,215.76
2,215.76
19
1927]
DIVISION OF ACCOUNTS
Library Trust Funds: Ellen R. Whittle Fund: Principal
$2,000.00
Municipal Insurance Invest- ment Fund: Principal Income
$3,902.00 1,605.87
5,507.87
Cemetery Trust and Invest- ment Funds: Principal
$6,283.46
Income
4,838.34
11,121.80
$27,041.43
$27,041.43
20
TOWN DOCUMENTS
[Dec. 31
21
DIVISION OF ACCOUNTS
1927]
THE COMMONWEALTH OF MASS ACHUSETTS Department of Corporations and Taxation DIVISION OF ACCOUNTS STATE HOUSE, BOSTON
September 21, 1927.
To the Board of Selectmen, Mr. James W. Santry, 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 1 to June 30, 1927, made in accordance with the provisions of Chap- ter 44 of the General Laws. This report is in the form of a report made to me by Mr. Edward H. Fenton, Chief Examiner of this Division.
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 books and accounts of the town of Swampscott for a period from January 1 to June 30, 1927, and submit the following report thereon:
The books and accounts in the office of the Town Accountant were examined and checked. The recorded receipts were checked with the records of the several departments collecting money for the town and with the Treasurer's books. The recorded payments were checked with the selectmen's warrants authorizing all pay- ments and with the Treasurer's cash book.
An analysis of the ledger was made, the appropriation accounts were compared with the classification book, and a balance sheet, which is appended to this report, was prepared showing the finan- cial condition of the town as of June 30, 1927.
The appropriation accounts were examined and all appro- priations, transfers, and loans were checked with the Town Clerk's records of town meetings.
The books and accounts of the Treasurer were examined and checked. The footings of the cash book were proved, and the re- ported receipts were checked with the Accountant's books, with the records of the Departments making payments to the Treasurer, and with other sources from which money was received. The pay- ments were compared with the warrants authorizing disbursement of town funds.
The cash balance was verified by a reconciliation of the bank accounts with statements furnished by the banks and by a count of the cash in the office of the Treasurer.
The securities representing the investment of the trust and sinking funds were not examined at this time, but will be reported upon at the end of the year.
The books and accounts of the Town Collector were examined and checked in detail, the commitments of taxes and assessments
22
TOWN DOCUMENTS
[Dec. 31
being verified, and the abatements checked to the assessors' records of abatements granted. The payments to the treasurer were checked to the treasurer's books, and the outstanding accounts were listed and reconciled with the accountant's ledger.
The outstanding water accounts were checked, listed, and reconciled with the accountant's ledger, and the commitments of water charges were verified with the department's records.
The records of the water department were examined, the records of abatements granted being checked and the charges, as shown by the card ledger accounts, being checked with the com- mitments to the collector.
The deeds representing the tax titles taken by the town for taxes were examined, listed, and proved to the accountant's ledger.
The town clerk's records of dog and of hunting and fishing licenses were examined, the payments to the State and County, respectively, were verified by receipts on file, and the cash on hand was counted.
The records of receipts for licenses issued by the Selectmen, the Health Department, and the Building Inspector, together with receipts for Town Hall rents, fees received by the Sealer of Weights and Measures, receipts from library fines, fish house rents by the Park Department, and sale of lots by the Cemetery Department, were examined; and the payments to the Treasurer were verified.
The petty cash advanced to the Police, Health and Library Departments was verified.
Tables showing a reconciliation of the Treasurer's cash and summaries of the tax, assessment, water, and other accounts are appended to this report.
While engaged in making the audit, I received the co-operation of the various officials, and I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted,
EDW. H. FENTON, Chief Examiner.
23
DIVISION OF ACCOUNTS
1927]
RECONCILIATION OF TREASURER'S CASH
Balance January 1, 1927,
$93,685.86 307,889.59
Receipts January 1 to June 30, 1927
$401,575.45
Payments January 1 to June 30, 1927
$323,384.41
Balance June 30, 1927
78,191.04
$401,575.45
Balance July 1, 1927
$78,191.04
Receipts July 1 to 7, 1927
8,815.64
$87,006.68
Payments July 1 to 7, 1927
$6,955.09
Balance July 7, 1927
80,051.59
$87,006.68
Balance July 7, 1927
$80,051.59
Cash in office (verified )
$12,234.09
Bank balances:
Security Trust Company of Lynn 1,777.55
Sagamore Trust Company of Lynn 49,735.67
Central National Bank of Lynn 8,521.00
Manufacturers' National Bank of Lynn 6,507.83
Webster, Atlas National Bank of Boston
1,275.45
$80,051.59
Security Trust Company of Lynn
Balance July 7, 1927, per check register
$1,777.55
Outstanding checks July 7, 1927,per list 533.76
Balance July 7, 1927, per statement
$2,311.31 $2,311.31
Sagamore Trust Company of Lynn
Balance July 7, 1927, per check register
$49,735.67
Outstanding checks July 7, 1927, per list 2,069.89
Balance July 7, 1927, per statement
$51,805.56 $51,805.56
Central National Bank of Lynn
Balance July 7, 1927, per check register
$8,521.00
Outstanding checks July 7, 1927, per list 118.70
$8,639.70
Balance July 7, 1927, per statement
$8,639.70
Manufacturers' National Bank of Lynn
Balance July 7, 1927, per check register $6,507.83
Outstanding checks, July 7, 1927, per list 19.00
Balance July 7, 1927, per statement
$6,526.83 $6,526.83
Webster, Atlas National Bank of Boston
Balance July 7, 1927, per check register $1,275.45 Balance July 7, 1927, per statement $1,275.45
24
TOWN DOCUMENTS
[Dec. 31
Taxes-1925
Outstanding January 1, 1927
$478.83
Payments to treasurer January 1
to
June 30, 1927
$245.81
Abatements January 1 to June 30, 1927
22.20
Outstanding June 30, 1927
210.82
$478.83
Outstanding July 1, 1927
$210.82
Unlocated difference
.26
$211.08
Outstanding July 7, 1927, per list
$211.08
Taxes-1926
Outstanding January 1, 1927
$84,406.23
Moth 1926 credited to taxes 1926
3.25
Payments to treasurer January 1 to
June 30, 1927
$49,802.43
Abatements January 1 to June 30, 1927
334.14
Outstanding June 30, 1927
34,272.91
$84,409.48
Outstanding July 1, 1927
$34,272.91
Overpayment to collector
2.00
Unlocated difference
2.50
$34,277.41
Payments to treasurer July 1 to 7, 1927
$4,475.33
Abatements July 1 to 7, 1927
2.00
Outstanding July 7, 1927, per list
29,800.08
$34,277.41
Taxes-1927
Commitment per warrant
$5,772.00
Payments to treasurer to June 30, 1927
$2,012.00
Abatements to June 30, 1927
6.00
Outstanding June 30, 1927
3,754.00
$5,772.00
Outstanding July 1, 1927
$3,754.00
Payments to treasurer July 1 to 7, 1927
$2,426.00
Abatements not previously reported
58.00
Outstanding July 7, 1927, per list
1,270.00
$3,754.00
Moth Assessments-1925
Outstanding January 1, 1927
$3.50
Payments to treasurer January 1 to
June 30, 1927
$3.00
Outstanding June 30, 1927
.50
$3.50
Outstanding July 1, 1927
$.50
Outstanding July 7, 1927, per list
$.50
$84,409.48
1927]
DIVISION OF ACCOUNTS
25
Moth Assessments-1926
Outstanding January 1, 1927
$233.50
Payments to treasurer January 1 to
June 30, 1927
$124.75
Abatements January 1 to June 30, 1927
2.00
Moth 1926 credited to taxes 1926
3.25
Outstanding June 30, 1927
103.50
$233.50
Outstanding July 1, 1927
$103.50
Payments to treasurer July 1 to 7, 1927
$11.75
Abatements July 1 to 7, 1927
.50
Outstanding July 7, 1927, per list
91.25
$103.50
Unapportioned Sewer Assessments
Outstanding January 1, 1927
$3,260.79
Commitments January 1 to June 30, 1927
923.29
Payments to treasurer January 1 to
June 30, 1927
$1,586.86
Abatements January 1 to June 30, 1927
.47
Apportioned January 1 to June 30, 1927
463.23
Outstanding June 30, 1927
2,133.52
$4,184.08
Outstanding July 1, 1927
$2,133.52
Payments to treasurer July 1 to 7, 1927
$82.56
Outstanding July 7, 1927, per list
2,050.93
Due from collector
.03
$2,133.52
Sewer Assessments-1925
Outstanding January 1, 1927
$1.74
Payments to treasurer January 1 to June 30, 1927
$1.74
Sewer Assessments-1926
Outstanding January 1, 1927
$912.96
Payments to treasurer January 1 to June 30, 1927
$456.94
Outstanding June 30, 1927
456.02
$912.96
Outstanding July 1, 1927
$456.02
Payments to treasurer July 1 to 7, 1927
$74.49
Outstanding July 7, 1927, per list
381.53
$456.02
Unapportioned Sidewalks
Commitment January 1 to June 30, 1927
$3,712.52
Payments to treasurer January 1 to June 30, 1927
$1,798.85
Apportioned January 1 to June 30, 1927
998.26
Outstanding June 30, 1927
915.41
$3,712.52
Outstanding July 1, 1927
$915.41
Outstanding July 7, 1927, per list
$915.41
$4,184.08
26
TOWN DOCUMENTS
[Dec. 31
Sidewalk Assessments-1926
Outstanding January 1, 1927
$1,087.13
Commitments January 1 to June 30, 1927
65.25
$1,152.38
Payments to treasurer January 1
June 30, 1927
$544.13
Outstanding June 30, 1927
608.25
$1,152.38
Outstanding July 1, 1927
$608.25
Payments to treasurer July 1 to 7, 1927
$188.62
Outstanding July 7, 1927, per list
419.63
$608.25
Tax Titles
Outstanding January 1, 1927
$2,205.37
Tax titles redeemed January 1 to June 30, 1927
$1,125,38
Outstanding June 30, 1927
1,079.99
$2,205.37
Outstanding July 1, 1927
$1,079.99
Outstanding July 7, 1927, per list
$1,079.99
Tax Title Possessions
Outstanding January 1, 1927
$309.61
Excess of tax titles and costs
45.74
$355.35
Tax titles sold, January 1 to June 30,
1927
$100.00
Outstanding June 30, 1927
255.35
$355.35
Outstanding July 1, 1927
$255.35
Outstanding July 7, 1927, per list
$255.35
Dog Licenses
Cash on hand January 1, 1927
$13.00
Licenses issued January 1 to June 30, 1927:
233 Males a $2.00 $466.00
33 Females @ 5.00 165.00
3 Kennels @ 25.00 75.00
706.00
$719.00
Payments to county treasurer January 1 to June 30, 1927 Town Clerk's fees retained
$520.20
41.80
Cash on hand June 30, 1927
157.00
$719.00
27
Cash on hand July 1, 1927
$157.00
Licenses issued July 1 to 12, 1927:
15 Males a $2.00 $30.00 2 Females @ 5.00 10.00
40.00
Cash on hand July 12, 1927 (verified)
$197.00 $197.00
Hunting and Fishing Licenses
Licenses issued January 1 to June 30, 1927:
44 Resident citizens' sporting @ $2.25
$99.00
2 Alien sporting @ 15.25 30.50
15 Resident citizens' lobster fishermen's a 1.00
15.00
$144.50
Payments to state treasurer January 1
to June 30, 1927
$130.75
Town clerk's fees retained
13.75
$144.50
Licenses issued July 1 to 12, 1927:
3 Resident citizens' sporting, @ $2.25
$6.75
1 Resident citizens' lobster fishermen's a 1.00
1.00
$7.75
Cash on hand July 12, 1927 (verified)
Selectmen's Licenses
Licenses issued January 1, to June 30, 1927:
3 Junk
@
$75.00
$225.00
39 Gasoline
a
2.50
97.50
5 Innholders'
@
5.00
25.00
1 Auctioneers'
2.00
2.00
10 Express
1.00
10.00
15 Common victualers'
2.00
30.00
6 Taxi
a
1.00
6.00
3 Pool
a
2.00
6.00
1 Bowling
a
2.00
2.00
2 Venders'
a
2.00
4.00
$407.50
Payments to treasurer January 1 to June 30, 1927
$403.07
Cash on hand July 1, 1927 (Paid treas- urer July 12, 1927)
4.00
$407.50
Town Hall Rents
Cash on hand January 1, 1927
$33.00
Outstanding January 1, 1927 20.00
$53.00
Rents January 1 to June 30, 1927
72.00
Payments to treasurer January 1 to June 30, 1927
$122.00
Outstanding June 30, 1927
3.00
$125.00
$125.00
$7.75
1927]
DIVISION OF ACCOUNTS
28
TOWN DOCUMENTS
[Dec. 31
Outstanding July 1, 1927
$3.00
Unlocated difference
7.00
$10.00
Payment to treasurer July 8, 1927
$10.00
Elevator Licenses
Licenses issued January 1 to June 30,
1927 6 @ $1.00 $6.00
Removals 3 @ .50
1.50
$7.50
Payments to treasurer January 1 to
June 30, 1927
$7.50
Licenses issued July 1 to 7, 1927, 5 @ $1.00
$5.00
Removals
3 @
.50 1.50
$6.50
Payments to treasurer July 1 to 8, 1927
$6.50
Health Department Licenses
Licenses issued :
Milk
72 @ $.50
$36.00
Oleomargarine
7 @
.50
3.50
Massage
7 @
1.00
7.00
$46.50
Payments to treasurer to July 13, 1927
$46.50
Sealer of Weights and Measures
Cash on hand January 1, 1927
$56.39
Outstanding January 1, 1927
4.79
Fees for sealing January 1 to July 18, 1927
51.68
$112.86
Payments to treasurer January 1 to July 18, 1927
$62.83
Outstanding July 18, 1927
4.51
Cash on hand July 18, 1927
45.52
$112.86
Departmental Accounts Receivable
Outstanding January 1, 1927:
Health
$1,069.27
Poor
819.32
School
93.75
Commitments January 1 to June 30, 1927:
Health
$250.00
Schools
301.25
Licenses
298.00
Tree warden
100.98
$1,982.34
950.23
$2,932.57
29
Payments to treasurer January 1 to June 30, 1927:
Health
$944.00
Poor
819.32
Schools
320.00
Licenses
286.00
Tree warden
100.98
$2,470.30
Abatements January 1 to June 30, 1927:
Health
$30.00
Schools
12.50
42.50
Outstanding June 30, 1927:
Health
$345.27
Schools
62.50
Licenses
12.00
419.77
$2,932.57
Library Department-Fines, Etc.
Cash on hand January 1, 1927
$49.28
Fines collected January 1 to July 21, 1927
140.95
Sale of books, etc.
5.00
$195.23
Payments to treasurer January 1 to
July 21, 1927
$172.00
Cash on hand July 21, 1927 (verified)
23.23
$195.23
Park Department-Fish House Rents
Outstanding January 1, 1927
$69.10
Charges January 1 to July 22, 1927
179.80
$248.90
Payments to treasurer January 1 to
July 22, 1927
$151.40
Outstanding July 22, 1927, per list
97.50
$248.90
Cemetery Department
Sale of lots January 1 to July 8, 1927
$939.50
Payments to treasurer:
January 1 to June 30, 1927
$784.50
July 1 to 8, 1927
155.00
$939.50
Water Rates-1921
Outstanding January 1, 1927
$5.00
Payments to treasurer January 1 to June 30, 1927 $5.00
DIVISION OF ACCOUNTS
1927]
30
TOWN DOCUMENTS
[Dec. 31
Water Rates-1922
Outstanding January 1, 1927
$58.76
Payments to treasurer January 1 to June 30, 1927
$11.00
Abatements January 1 to June 30, 1927
37.17
Outstanding June 30, 1927
10.59
$58.76
Outstanding July 1, 1927
$10.59
Payments to treasurer July 1 to 7, 1927
$3.14
Outstanding July 7, 1927, per list
7.45
$10.59
Water Rates-1923
Outstanding January 1, 1927
$406.00
Payments to treasurer January 1 to June 30, 1927
$148.88
Water rates 1923 credited to water ser- vices Outstanding June 30, 1927
1.57
255.55
$406.00
Outstanding July 1, 1927
$255.55
Payments to treasurer July 1 to 7, 1927
$32.11
Unlocated difference
.14
Outstanding July 7, 1927, per list
223.30
$255.55
Water Rates-1924
Outstanding January 1, 1927
$1,219.55
Payments to treasurer January 1 to
June 30, 1927
$840.35
Abatements January 1 to June 30, 1927
54.36
Outstanding June 30, 1927
324.84
$1,219.55
Outstanding July 1, 1927
$324.84
Overpayment-previous audit
1.00
$325.84
Payments to treasurer July 1 to 7, 1927
$37.32
Outstanding July 7, 1927, per list
288.52
$325.84
Water Rates-1925
Outstanding January 1, 1927
$1,533.87
Abatement rescinded
11.50
$1,545.37
Payments to treasurer January 1 to June 30, 1927
$837.27
Abatements January 1 to June 30, 1927
73.99
Outstanding June 30, 1927
634.11
$1,545.37
=
1927]
DIVISION OF ACCOUNTS
31
Outstanding July 1, 1927
$634.11 9.41
Unlocated difference-previous audit
$643.52
Payments to treasurer July 1 to 7, 1927 $50.78
Outstanding July 7, 1927, per list
592.74
$643.52
Water Rates-1926
Outstanding January 1, 1927
$8,110.43
Additional commitment January 1 to June 30, 1927
$264.35
Water rates 1927 credited to water rates 1926
1.94
$8,376.72
Payments to treasurer January 1 to June 30, 1927
$4,157.61
Abatements January 1 to June 30, 1927
47.50
Water rates 1926 credited to water rates 1927
28.06
Water rates 1927 committed as water rates 1926
62.42
Outstanding June 30, 1927
4,081.13
$8,376.72
Outstanding July 1, 1927
$4,081.13
Overpayment-previous audit
1.02
$4,082.15
Payments to treasurer July 1 to 7, 1927
$47.74
Outstanding July 7, 1927, per list
4,034.41
$4,082.15
Water Rates-1927
Commitments January 1 to June 30, 1927
$38,938.44
Water rates 1927 committed as water rates 1926
62.42
Water rates 1926 credited to water
28.06
$39,028.92
Payments to treasurer January 1 to June 30, 1927
$30,109.20
Abatements January 1 to June 30, 1927
72.29
Water rates 1927 credited to water rates 1926
1.94
Outstanding June 30, 1927
8,845.49
$39,028.92
Outstanding July 1, 1927
$8,845.49
Commitment July 1 to 7, 1927
82.51
Payments to treasurer July 1 to 7, 1927
$496.44
Unlocated difference
.50
Outstanding July 7, 1927, per list
8,431.06
$8,928.00
$8,928.00
rates 1927
32
TOWN DOCUMENTS
[Dec. 31
Water Services
Outstanding January 1, 1927 $1,356.46
Commitments January 1 to June 30, 1927 1,513.06
Water rates 1923 credited to water ser- vices 1.57
$2,871.09
Payments to treasurer January 1 to
June 30, 1927
$1,633.23
Abatements January 1 to June 30, 1927
20.00
Outstanding June 30, 1927
1,217.86
$2,871.09
Outstanding July 1, 1927
$1,217.86
Commitments July 1 to 7, 1927
270.30
Commitments not previously reported
29.11
$1,517.27
Payments to treasurer July 1 to 7, 1927 $250.81
Outstanding July 7, 1927, per list
1,266.46
$1,517.27
Interest on Water Services
Outstanding January 1, 1927
$141.65
Commitments January 1 to June 30, 1927 132.94
$274.59
Payments to treasurer January 1 to
June 30, 1927
$105.09
Outstanding June 30, 1927
169.50
$274.59
Outstanding July 1, 1927
$169.50
Outstanding July 7, 1927, per list
$169.50
Water Rents
Outstanding January 1, 1927
$20.00
Commitments January 1 to June 30, 1927
335.00
$355.00
Payments to treasurer January 1 to
June 30, 1927
$305.00
Outstanding June 30, 1927
50.00
$355.00
Outstanding July 1, 1927
$50.00
Commitment not previously reported
40.00
$90.00
Payments to treasurer July 1 to 7, 1927
$40.00
Outstanding July 7, 1927, per list
50.00
$90.00
Water-Miscellaneous
Commitment January 1 to June 30, 1927 Payments to treasurer January 1 to June 30, 1927
$1,009.71
$1,009.71
TOWN OF SWAMPSCOTT Balance Sheet-June 30, 1927 GENERAL ACCOUNTS
Cash:
Assets
General
$78,191.04
Temporary Loans: In anticipation of revenue
$200,000.00
Petty :
Library Trust Fund Income
305.27
Police
$50.00
Health
25.00
Library
15.00
Cemetery perpetual care funds Appropriation balances per list: Revenue $350,336.30
Non-revenue
28,681.35
Accounts Receivable: Taxes:
Levy of 1925
$210.82
Levy of 1926
34,272.91
Levy of 1927
3,754.00
Moth assessments
$104.00
Sewer assessments
2,589.54
Sidewalk assessments
1,523.66
Tax titles
1,335.34
Departmental
419.77
Moth 1926
103.50
Water
15,589.07
Sewers 1926
$456.02
Unapportioned Sewers
2,133.52
2,589.54
Sidewalks 1926
$608.25
Unapportioned sidewalks
915.41
1,523.66
Tax Titles Tax Title Possessions
$1,079.99
255.35
1,335.34
33
1927]
DIVISION OF ACCOUNTS
379,017.65
Revenue Reserved until col- lected :
38,237.73
Special Assessments:
IJoth 1925
$.50
104.00
21,561.38
Surplus Revenue
10,089.69
Cemetery sale of lots fund
784.50
200.00
90.00
$78,281.04
Liabilities
Departmental:
Health Schools
$345.27
62.50
Licenses
12.00
419.77
Water Rates 1922
$10.59
Water Rates 1923
255.55
Water Rates 1924
324.84
Water Rates 1925
634.11
Water Rates 1926
4,081.13
Water Rates 1927
8,845.49
Water Services
1,217.86
Water Rents
50.00
Water Services Interest
169.50
15,589.07
Revenue 1927
$574,487.20
Less estimated receipts
collected
15,311.02
559,176.18
Overdrawn Accounts:
Overlay 1926
$163.16
Overlay 1927
6.00
169.16
Trust Fund Income
3,033.00
Loans Authorized
11,500.00
$711,958.49
34
TOWN DOCUMENTS
$711,958.49
[Dec. 31
DEFERRED REVENUE ACCOUNTS
Assets
Liabilities
Special Assessments:
Apportioned but not due
$4,743.80
Apportioned Sewers-due 1927 to 1936, inclusive Apportioned Sidewalks - due 1927 to 1931, inclusive
$2,264.80
$2,479.00
$4,743.80
$4,743.80
Water Loans Sinking Fund: Cash and Securities Net Funded or Fixed Debt
DEBT ACCOUNTS
Permanent Improvement Loans-Serial
$319,300.00
Tuberculosis Hospital Loans-Serial 55,000.00
Sewer Loans-Serial
190,500.00
Water Loans-Serial
97,000.00
Water Loans with sinking fund
150,000.00
$811,800.00
$811,800.00
TRUST ACCOUNTS
Library Trust Fund: Ellen R. Whittle Fund: Principal
$2,000.00
$19,381.46 7,593.19
Joanna Morse Fund: Principal
5,196.00
Mary L. Thomson Fund: Principal 1,000.00
$8,196.00 35
1927]
DIVISION OF ACCOUNTS
Trust and Investment Funds: Cash and Securities: Principal Income
$143,964.16
667,835.84
Assets
Liabilities
School Trust Fund: Phillips Medal Fund: Principal $1,000.00
Income 1,148.98
2,148.98
Municipal Insurance Investment Funds:
Principal $3,902.00
Income
1,605.87
5,507.87
Cemetery Trust and Investment Funds:
Principal $6,283.46
Income
4,838.34
11,121.80
$26,974.65
$26,974.65
36
TOWN DOCUMENTS
[Dec. 31
37
SELECTMEN'S REPORT
1927]
Board of Selectmen
The work of the Board of Selectmen during the year has been largely routine in nature.
At the early part of the year the Board was impressed with the increasing cost of publishing the annual town report. An ex- amination of the contents of prior reports shows that they contain many features that might well have been omitted without in any way detracting from their usefulness. By the elimination of these features the size of the report has been substantially reduced with a resulting saving of quite an amount of money.
All contracts for public work have been awarded to the lowest bidder after advertising for bids as provided in our by-laws. The bids received by the Board for all work appear in the records of the Board and are at all times open to inspection.
TRAFFIC
The Board has studied the traffic conditions along Humphrey street, and has felt that drastic measures should be adopted to re- strain the speed of automobiles along this way. After conferring with experts in traffic control, a system of lights has been installed for the express purpose of restraining the speed of automobiles so that travelers may have some protection. These lights will be so regulated that a driver of an automobile, who obeys the law, will not be hindered in his progress along this street. The Board has also adopted appropriate regulations to enforce obedience to these lights.
POLICE DEPARTMENT
The budget for the Police Department for the coming year is $37,000 as compared with $45,000 for this year.
75TH ANNIVERSARY
The seventy-fifth anniversary of the establishment of Swamp- scott as a separate political community was celebrated in the Town Hall, May 21, 1927. With the co-operation of a committee of citi- zens and those in charge of the schools, simple exercises were held in commemoration of this anniversary. A feature of these exer- cises was the placing of the old seal of the town at the rear of the stage of the Town Hall through the efforts of Mr. Henry S. Bald- win, who was chairman of the citizens' committee.
APPROPRIATIONS FOR DEPARTMENTAL EXPENSES
The following are the amounts requested by the various offi- cers, boards and committees for the conduct of their departments during the year 1928:
38
TOWN DOCUMENTS
[Dec. 31
General Government
Legislative
$ 450.00
Selectmen
2,558.00
Accounting
2,578.00
Treasurer
2,253.00
Certification of Notes and Bonds
500.00
Collector of Taxes
3,580.50
Assessors
3,500.00
Town Clerk
644.00
Election and Registration
5,000.00
Engineering
7,000.00
Town Hall
3,770.00
Town Hall Repairs
200.00
Law
1,000.00
Board of Appeals
245.00
$33,278.50
Protection of Persons and Property
Police
$37,105.00
Fire
39,600.00
Moth
4,683.00
Tree Warden
3,500.00
Forest Warden
200.00
Inspector of Buildings
1,100.00
Sealer of Weights and Measures
555.00
$86,743.00
Health and Sanitation
Health
$8,866.00
Dental Clinic
1,200.00
Health Nurse
1,350.00
Cleaning Beaches
1,376.00
Refuse and Garbage
13,525.00
Health Dumps
1,700.00
Sewer
9,000.00
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