USA > Massachusetts > Essex County > Swampscott > Town annual report of Swampscott 1928 > Part 11
Note: The text from this book was generated using artificial intelligence so there may be some errors. The full pages can be found on Archive.org (link on the Part 1 page).
Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 6 | Part 7 | Part 8 | Part 9 | Part 10 | Part 11 | Part 12 | Part 13 | Part 14 | Part 15 | Part 16 | Part 17 | Part 18 | Part 19 | Part 20 | Part 21 | Part 22
Voted to dissolve at 9.50 P. M.
Attest:
RALPH D. MERRITT, Town Clerk.
Recount of Votes
November 15, 1928.
A petition received by the Board of Registrars, for a recount of votes cast for the office of Governor at the election on November 6, 1928, namely between Frank G. Allen and Charles H. Cole, was held at the Town Hall, on the above date. Charles D. C. Moore represented Frank G. Allen, and William F. Shanahan represented Charles H. Cole. The Board of Registrars were assisted by Harry E. Cahoon, Clarence W. Horton, Arthur C. Eaton, Horace R. Parker, Frank G. Melvin, W. Lawrence Kehoe, George L. Place, Kenneth L. Place and Everett L. Burt. While errors were found they were not of sufficient number to change the result of the election.
Attest :
RALPH D. MERRITT, Town Clerk.
SS
TOWN DOCUMENTS
[Dec. 31
Town Clerk's Statistics
Births Recorded-243
Males, 132; Females, 111.
In January, 17; February, 14; March, 24; April, 25; May, 29; June, 24; July, 20: August, 21; September, 18; October, 25; Novem- ber, 13; December, 11.
Marriages Recorded-102
January, 6; February, 6; March, 4; April, 7; May, 6; June, 15; July, 6; August, 14: September, 12; October, 11: November, 8; De- cember, 7.
Deaths Recorded-126
Males, 60; Females, 66.
In January, 6; February, 21; March, 9; April, 10; May, 8; June, 11; July, 9; August, 10; September, 7; October, 10; November, 10; De- cember, 15.
Dogs Licensed-490
Males, 425; Females, 65.
Money paid to County Treasurer.
Lobster Fishermen's Licenses
Resident, 20 at $1.00.
Fishing and Hunting, Combination Licenses
Resident,
122 at $2.25
Alien,
1 at 15.25
Trapping Licenses
Resident, 6 at $2.25
Duplicate Licenses
Resident. 1 at $.50
Money paid to the Commissioner of Fisheries and Game.
1
Auctioneer License
at
$2.00
$2.00
2 Pool Tables
at
2.00
4.00
1
Bowling Alley
at 2.00
2.00
2 Itinerant Vendors
at
2.00
4.00
3 Junk Dealers
at
75.00
225.00
Paid Town Treasurer Attest:
$237.00
RALPH D. MERRITT, Town Clerk.
89
DIVISION OF ACCOUNTS
1928]
THE COMMONWEALTH OF MASSACHUSETTS Department of Corporations and Taxation DIVISION OF ACCOUNTS STATE HOUSE, BOSTON
March 1, 1928.
To the Board of Selectmen, Mr. James W. Santry, Chairman, Swamp- scott, Massachusetts.
Gentlemen: I submit herewith my report of an audit of the ac- counts of the town of Swampscott for the period from July 1 to De- cember 31, 1927, made in accordance with the provisions of Chapter 44 of the General Laws. This report is in the form of a report made to ine by Mr. Edward H. Fenton, Chief Accountant 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 the period from July 1 to De- cember 31, 1927, and submit the following report thereon :-
The books and accounts in the town accountant's office were ex- amined 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 such payments and with the treas- urer'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 financial condition of the town on December 31, 1927.
The payments of debt and interest were verified by a comparison with the cancelled bonds, notes, and coupons on file.
The books and accounts of the town treasurer were examined and checked. The footings of the cash book were proved, the reported receipts were compared with the accountant's ledger and with the rec- ords of the department making payments to the treasurer; and the pay- ments were compared with the warrants authorizing the disbursements of town funds.
The cash balance was verified, the cash in the office was personally counted January 1, 1928, and the bank balances were reconciled with the bank statements.
The securities of the trust, investment, and sinking funds were per- sonally examined and checked in detail.
The books and accounts of the collector were examined and checked, the commitment of taxes and assessments were verified, and the abatements were 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 commitments of water charges were verified, the abatements were checked to the water department records, and the payments to the treasurer were checked to the treasurer's books.
The outstanding water accounts were listed and reconciled with the accountant's ledger.
90
TOWN DOCUMENTS
[Dec. 31
The outstanding taxes and water accounts were further verified by mailing notices to a number of persons whose names appeared on the books as owing money to the town, the replies received thereto in- dicating that the accounts, as listed, are correct.
The deeds, representing the tax titles taken by the town, were ex- amined, listed, and proved to the accountant's ledger.
The town clerk's records of dog and of hunting and fishing licenses issued were examined, and the payments to the county and the State, respectively, were verified by receipts on file.
The records of receipts of the sealer of weights and measures, from rent of the town hall, library fines, the police and cemetery depart- ments, from licenses issued by the selectmen and health departments, as well as the commitments of accounts receivable of the health, poor and school departments, were examined. The reported payments to the treasurer were checked to the treasurer's books and the outstanding accounts were listed and checked to the accountant's ledger.
Tables showing a reconciliation of the treasurer's cash and sum- maries of the tax, assessment, and water accounts receivable accounts, together with tables showing the transactions of the trust, investment, and sinking funds, are appended to this report.
While engaged in making the audit, I received the co-operation of the various department officials, and I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted, EDW. H. FENTON, Chief Accountant.
RECONCILIATION OF TREASURER'S CASH
Balance July 1, 1927
Receipts July 1 to December 31, 1927
$ 78,191.04 855,930.92
$934,121.96
Payments July 1 to December 31, 1927
$846,383.58
Balance December 31, 1927
87,738.38
$934,121.96
Balance December 31, 1927
$ 87,738.38
Cash in office (verified)
$ 3,450.12
Bank balances:
Security Trust Company of Lynn
21,914.85
Sagamore Trust Company of Lynn
23,064.34
Central National Bank of Lynn
14,669.21
Manufacturers National Bank of Lynn
23,369.71
Webster and Atlas National Bank of Boston
1,270.15
$87,738.38
Security Trust Company of Lynn
Balance December 31, 1927, per check register $21,914.85
Outstanding checks December 31, 1927, per list ยท 659.50
$22,574.35
Balance December 31, 1927, per bank statement
$22,574.35
Sagamore Trust Company of Lynn
Balance December 31, 1927, per check register $23,064.34
Outstanding checks December 31, 1927, per list 3,201.94
$26,266.28
Balance December 31, 1927, per bank statement -
$26,266.28
91
DIVISION OF ACCOUNTS
1928]
Central National Bank of Lynn
Balance December 31, 1927, per check register $14,669.21 Outstanding checks December 31, 1927, per list 674.20
$15,343.41
Balance December 31, 1927, per bank statement
$15,343.41
Manufacturers National Bank of Lynn
Balance December 31, 1927, per check register $23,369.71
Outstanding checks December 31, 1927, per list 3,096.19
$26,465.90
Balance December 31, 1927, per bank statement
$26,465.90
Webster and Atlas National Bank of Boston
Balance December 31, 1927, per check register $1,270.15
Balance December 31, 1927, per bank statement
$1,270.15
RECONCILIATION OF TOWN COLLECTOR'S CASH
Balance per cash books January 17, 1928:
Taxes 1927
$714.52
Moth 1927
.25
Interest on taxes 1927
8.14
$ 722.91
Water rates 1927
$ 177.07
Water services
1.21
Water rates 1928
3,000.71
3,178.99
Collections to January 17, 1928, not en- tered in cash books:
Taxes
$29.15
Water
14.00
Licenses
4.50
Town hall rents
5.00
52.65
Fees :
Constables'
$18.00
Collector's
3.85
21.85
$3,976.40
Cash over
61.54
$4,037.94
Balance Sagamore Trust Company January 17, 1928, per statement
$2,784.92
Cash in office January 17, 1928 (verified)
1,253.02
$4,037.94
Taxes-1925
Outstanding July 1, 1927
$210.82
Payments to treasurer July 1 to December 31, 1927
$173.55
Abatements July 1 to December 31, 1927
22.93
Transferred to tax titles July 1 to December 31, 1927
14.30
Unlocated difference-adjusted
.04
$210.82
92
TOWN DOCUMENTS
[Dec. 31
Taxes-1926
Outstanding July 1, 1927
$34,272.91
Payments to treasurer July 1 to December 31, 1927
$29,459.26
Abatements July 1 to December 31, 1927
84.50
Transferred to tax titles
2,535.70
Outstanding December 31, 1927
2,193.45
$34,272.91
Outstanding January 1, 1928
$2,193.45
Overpayment to collector
2.00
Unlocated difference
2.50
$2,197.95
Payments to treasurer January 1 to 16, 1928
$ 74.60
Abatements January 1 to 16, 1928, per ledger
4.00
Abatements January 1 to 16, 1928, not on ledger
3.08
Outstanding January 16, 1928, per list
2,116.27
$2,197.95
Taxes-1927
Outstanding July 1, 1927 (polls)
$ 3,754.00
Commitments per warrant (property)
579,664.35
Additional commitments per warrants
724.45
Error in reporting abatements-adjusted
11.10
Abatements of moth assessment 1927 credited
as taxes
1.75
$584,155.65
Payments to treasurer July 1 to December 31, 1927
$492,238.13
Abatements July 1 to December 31, 1927
1,891.99
Outstanding December 31, 1927
90,025.53
$584,155.65
Outstanding January 1, 1928
$90,025.53
Payments to treasurer January 1 to 16, 1928
$3,520.90
Abatements January 1 to 16, 1928
29.12
Outstanding January 16, 1928, per list
85,760.99
Cash on hand January 16, 1928
714.52
$90,025.53
Moth Assessments-1925
Outstanding July 1, 1927
$
.50
Payments to treasurer July 1 to December 31, 1927
$ .50
Moth Assessments-1926
$103.50
Payments to treasurer July 1 to December 31, 1927 $100.75
.50
Transferred to tax titles July 1 to December 31, 1927
2.00
Outstanding December 31, 1927
.25
$103.50
Outstanding January 1, 1928
$ .25
Outstanding January 16, 1928, per list
$ .25
Outstanding July 1, 1927
Abatements July 1 to December 31, 1927
93
DIVISION OF ACCOUNTS
1928]
Moth Assessments-1927
Commitments
$2,513.50 13.00
Additional commitment
$2,526.50
Payments to treasurer July 1 to December 31, 1927
$2,165.00
Abatements July 1 to December 31, 1927
64.25
Abatement of moth assessment credited as taxes, 1927
1.75
Outstanding December 31, 1927
295.50
$2,526.50
Outstanding January 1, 1928
$295.50
Payments to treasurer January 1 to 16, 1928
$10.25
Outstanding January 16, 1928, per list
285.00
Cash on hand January 16, 1928
.25
$295.50
Unapportioned Sewer Assessments
Outstanding July 1, 1927
$2,133.52 537.22
Payments to treasurer July 1 to December 31, 1927
$ 427,86
Apportioned July 1 to December 31, 1927
35.83
Committed to tax collector with taxes 1927
1,923.92
Outstanding December 31, 1927
283.13
$2,670.74
Outstanding January 1, 1928
$283.13
Outstanding January 16, 1928, per list
$283.13
Sewer Assessments-1926
Outstanding July 1, 1927
$456.02
Payments to treasurer July 1 to December 31, 1927
$284.15
Transferred to tax titles July 1 to December 31, 1927
53.84
Outstanding December 31, 1927
118.03
$456.02
Outstanding January 1, 1927
$118.03
Outstanding January 16, 1927, per list
$118.03
Sewer Assessments-1927
Commitment
$2,324.21
Payments to treasurer July 1 to December 31, 1927
$1,118.94
Outstanding December 31, 1927
1,205.27
$2,324.21
Outstanding January 1, 1928
$1,205.27
Outstanding January 16, 1928, per list
$1,205.27
Commitments July 1 to December 31, 1927
$2,670.74
94
TOWN DOCUMENTS
[Dec. 31
Unapportioned Sidewalk Assessments
Outstanding July 1, 1927
$ 915.41
Commitment July 1 to December 31, 1927
2,289.83
Payments to treasurer July 1 to December 31, 1927
$229.18
Added to taxes of 1927
915.41
Outstanding December 31, 1927
2,060.65
$3,205.24
Outstanding January 1, 1928
$2,060.65
Payments to treasurer January 1 to 16, 1928
$ 165.06
Outstanding January 16, 1928, per list
1,895.59
$2,060.65
Sidewalk Assessments-1926
Outstanding July 1, 1927
$608.25
Payments to treasurer July 1 to December 31, 1927
$536.28
Transferred to tax titles July 1 to December 31, 1927
71.97
$608.25
Sidewalk Assessments-1926
Commitments
$1,786.38
Additional commitments
54.66
Payments to treasurer July 1 to December 31, 1927
$1,245.77
Outstanding December 31, 1927
595.27
$1,841.04
Outstanding January 1, 1928
$595.27
Payments to treasurer January 1 to 16, 1928
$46.00
Abatements January 1 to 16, 1928, not on ledger
88.40
Outstanding January 16, 1928, per list
460.87
$595.27
Tax Titles
Outstanding July 1, 1927
$1,079.99
Transferred from taxes and assessments:
Levy of 1925:
Taxes
$14.30
Costs and interest
9.78
$24.08
Levy of 1926: Taxes
$2,535.70
Moth Assessments
2.00
Sewer Assessments
53.84
Sidewalk Assessments 71.97
Costs and interest
418.82
$3,082.33
$3,106.41
$4,186.40
Tax titles redeemed July 1 to December 31, 1927 Outstanding December 31, 1927, per list 2,535.48
$1,650.92
$4,186.40
$3,205.24
$1,841.04
95
Tax Title Possessions
Outstanding July 1, 1927 Outstanding December 31, 1927, per list
$255.35
$255.35
Dog Licenses
Cash on hand July 12, 1927
$197.00
Licenses issued July 12, 1927 to January 30, 1928:
68 males @ $2.00 $136.00
15 females
5.00 75.00
$211.00
$408.00
Payments to county treasurer July 12, 1927, to January 30, 1928
$306.00
Town clerk's fees retained
27.00
Cash on hand January 30, 1928, verified
75.00
$408.00
Hunting and Fishing Licenses
Licenses issued January 1 to 30, 1928:
29 Resident citizens' sporting @ $2.25 $65.25
4 Resident citizens' trapping @ 2.25
9.00
1 Resident citizens' lobster @ 1.00
1.00
$75.25
Cash on hand January 30, 1928, verified
$75.25
Selectmen's Licenses
Cash on hand July 1, 1927
$ 4.00
Licenses issued July 1 to December 31, 1927
120.00
$124.00
Payments to treasurer July 1 to December 31, 1927
$124.00
Town Hall Rents
Rentals July 8 to December 31, 1927
$73.00
Payments to treasurer July 8 to December 31, 1927
$63.00
Outstanding December 31, 1927
5.00
Cash on hand December 31, 1927
5.00
$73.00
Cash on hand January 1, 1928
$ 5.00
Outstanding January 1, 1928
5.00
Rentals January 1 to 30, 1928
16.00
$26.00
Payments to treasurer January 1 to 30, 1928
$14.00
Cash on hand January 30, 1928
5.00
Outstanding January 30, 1928, per list
7.00
$26.00
Police Department
Cash on hand July 21, 1927
$2.25
Receipts July 21, 1927 to January 30, 1928
2.55
$4.80
Cash on hand January 30, 1928, verified
$4.80
1928]
DIVISION OF ACCOUNTS
96
TOWN DOCUMENTS
[Dec. 31
Sealer of Weights and Measures
Cash on hand July 18, 1927 $45.52
4.51
$50.03
Fees for sealing July 18 to December 31, 1927
13.87
Overpayment to treasurer
.09
Payments to treasurer July 18 to December 31, 1927
$63.99
Health Department-Licenses
Licenses issued July 13 to December 31, 1927:
Alcohol 21 @ $ 1.00
$21.00
Non-alcoholic
1 @ 10.00
10.00
Milk
5 @ .50
2.50
Ice Cream
4 @ 1.00
4.00
Miscellaneous
.80
$38.30
Payments to treasurer July 13 to December 31, 1927
$38.30
Library Department-Fines, etc.
Cash on hand July 1, 1927
$ 51.35
Fines collected July 1, 1927 to February 2, 1928
183.54
Sale of paper, etc., July 1, 1927 to February 2, 1928
8.10
Payments to treasurer July 1 to De-
cember 31, 1927
$100.00
Payments to treasurer January 1 to
February 2, 1928 90.00
$190.00
Cash on hand February 2, 1928 (verified)
52.99
$242.99
Park Department-Fish House Rents
Outstanding July 22, 1927
$ 97.50
Charges July 22, 1927 to January 19, 1928
168.00
Overpayment to treasurer
.20
$265.70
Payments to treasurer:
December, 1927
$124.20
January 19, 1928
42.80
Outstanding January 19, 1928
98.70
$265.70
Cemetery Department
Sale of lots July 8 to December 31, 1927
$430.00
Payments to treasurer July 8 to December 31, 1927
$430.00
Sale of lots January 1 to 31, 1928
$25.00
Payments to treasurer January 1 to 31, 1928
$25.00
Outstanding July 18, 1927
$63.99
$242.99
1928]
Departmental Accounts Receivable
Outstanding July 1, 1927:
Health
$345.27
Schools
62.50
Licenses
12.00
$419.77
Commitments July 1 to December 31, 1927:
Health
$1,048.81
Schools
345.00
Poor
1,057.25
Miscellaneous
30.00
$2,481.06
Payments to treasurer July 1 to December 31, 1927:
Health
$ 48.10
Schools
257.50
Licenses
12.00
Poor
466.75
Miscellaneous
30.00
$814.35
Outstanding December 31, 1927, per list:
Health
$1,345.98
Schools
150.00
Poor
590.50
$2,086.48
$2,900.83
Water Rates-1922
Outstanding July 1, 1927
$10.59
Payments to treasurer July 1 to December 31, 1927
$3.14
Abatements July 1 to December 31, 1927
7.45
$10.59
Water Rates-1923
Outstanding July 1, 1927
$255.55
Payments to treasurer July 1 to December 31, 1927
$132.57
Abatements July 1 to December 31, 1927
122.84
Unlocated difference (adjusted)
.14
$255.55
Water Rates-1924
Outstanding July 1, 1927
$324.84
Overpayment-adjusted
1.00
Payments to treasurer July 1 to December 31, 1927
$284.60
Abatements July 1 to December 31, 1927
41.24
$325.84
Water Rates-1925
Outstanding July 1, 1927
$634.11
Unlocated difference-adjusted
9.41
$643.52
Payments to treasurer July 1 to December 31, 1927
$585.43
Abatements July 1 to December 31, 1927
47.09
Collections of 1925 rates credited as 1926
11.00
$643.52
$2,900.83
DIVISION OF ACCOUNTS
97
$325.84
98
TOWN DOCUMENTS
[Dec. 31
Water Rates-1926
Outstanding July 1, 1927
$4,081.13 11.00
Collections of 1925 rates credited as 1926
$4,092.13
Payments to treasurer July 1 to December 31, 1927
$3,847.42
Abatements July 1 to December 31, 1927
126.85
Abatement of water rates credited to services
.75
Outstanding December 31, 1927
117.11
$4,092.13
Outstanding January 1, 1928
$117.11
Overpayment January 1 to 16, 1928
1.77
Overpayment per previous audit
1.02
$119.90
Payments to treasurer January 1 to 16, 1928
$ 13.92
Outstanding January 16, 1928, per list
105.98
$119.90
Water Rates-1927
Outstanding July 1, 1927
$ 8,845.49
Commitment July 1 to December 31, 1927
22,224.33
Duplicate abatement
1.37
Abatement of water rents credited as water rates
10.00
Payments to treasurer July 1 to December 31, 1927
$24,045.78
Abatements July 1 to December 31, 1927
81.47
Outstanding December 31, 1927
6,953.94
$31.081.19
Outstanding January 1, 1928
$6,953.94
Detailed list in excess of commitment
16.86
Payments to treasurer January 1 to 16, 1928
$ 499.45
Unlocated difference
1.94
Outstanding January 16, 1928, per list
6,292.34
Cash on hand January 16, 1928
177.07
$6,970.80
Water Rates-1928
Commitment January 1 to 16, 1928
$38,640.87
Detailed list in excess of commitment
.07
$38,640.94
Outstanding January 17, 1928
35,159.19
Cash on hand January 17, 1928
3,000.71
$38,640.94
Water Services
Outstanding July 1, 1927
$1,217.86
Commitments July 1 to December 31, 1927
4,385.56
Charges Page 97 not committed
1.21
Abatement of water rates 1926 credited to services
.75
Error in reporting abatements
.02
Payments to treasurer July 1 to December 31, 1927
$4,519.93
Abatements July 1 to December 31, 1927
258.68
Outstanding December 31, 1927
826.79
$5,605.40
$5,605.40
$31.081.19
$6,970.80
Payments to treasurer January 1 to 16, 1928 $ 481.04
99
Outstanding January 1, 1928
$826.79
Overpayment cash book, pages 66 and 70
1.93
Outstanding January 16, 1928, per list
$827.51
Cash on hand January 16, 1928
1.2
$828.72
Interest on Water Services
Outstanding July 1, 1927
$169.50
Commitment July 1 to December 31, 1927
649.46
$818.96
Payments to treasurer July 1 to December 31, 1927
$287.28
Abatements July 1 to December 31, 1927
97.81
Outstanding December 31, 1927
433.87
$818.96
Outstanding January 1, 1928
$433.87
Outstanding January 16, 1928, per list
$433.87
Water Rents
Outstanding July 1, 1927
$ 50.00
Commitment July 1 to December 31, 1927
240.00
$290.00
Payments to treasurer July 1 to December 31, 1927
$240.00
Abatements July 1 to December 31, 1927
20.00
Abatement of water rent credited to water rates 1927
10.00
Outstanding December 31, 1927
20.00
$290.00
Outstanding January 1, 1928
$20.00
Outstanding January 16, 1928, per list
$20.00
Water-Miscellaneous
Commitments July 1 to December 31, 1927
$3,863.39
Payments to treasurer July 1 to December 31, 1927
$3,863.39
WATER LOAN SINKING FUND
Cash
Savings Bank Deposits Securities
Total
On hand at beginning of year 1927
$ 3,770.24
$4,443.92 $135,750.00 $143,964.16
On hand at end of year 1927
$15,000.00
$6,108.94
$128,500.00
$149,608.94
Receipts
Payments
Sale of securities
$7,250.00
Added to savings de- posits
$ 1,665.02
Cash on hand January 1,
Cash on hand Decem- . ber 31, 1927
15,000.00
1927
3,770.24
Total
$16,665.02
Total
$16,665.02
DIVISION OF ACCOUNTS
1928]
$828.72
Income
5,644.78
100
TOWN DOCUMENTS
[Dec. 31
ELLEN R. WHITTLE LIBRARY FUND
Savings Bank Deposits
Total
On hand at beginning of year 1927
$2,000.00
$2,000.00
On hand at end of year 1927
$2,000.00
$2,000.00
Receipts
Payments
Income
$101.25
Transferred to town
$101.25
JOANNA MORSE LIBRARY FUND
Savings Bank Deposits
Total
On hand at beginning of year 1927
$5,196.00
$5,196.00
On hand at end of year 1927
$5,196.00
$5,196.00
Receipts
Payments
Income
$263.03
Transferred to town
$263.03
MARY L. THOMSON LIBRARY FUND
Savings Bank Deposits
Total
On hand at beginning of year 1927
$1,000.00
$1,000.00
On hand at end of year 1927
$1,000.00
$1,000.00
Receipts
Payments
Income
$50.63
Transferred to town
$50.63
PHILLIPS SCHOOL MEDAL FUND
Savings Bank Deposits
Total
On hand at beginning of year 1927 On hand at end of year 1927
$2,215.76
$2,215.76
$2,219.21
$2,219.21
Receipts
Payments
Income
$108.73
Savings bank deposits Expended by school
$ 3.45 105.28
Total
$108.73
Total
$108.73
101
DIVISION OF ACCOUNTS
1928]
MUNICIPAL INSURANCE FUND
Savings Bank Deposits Securities
Total
On hand at beginning of year 1927
$2,007.87
$3,500.00
$5,507.87
On hand at end of year 1927
$5,759.17
$5,759.17
Receipts
Payments
Securities sold
$3,500.00
Savings bank deposits
$3,751.30
Income
251.30
Total
$3,751.30
Total
$3,751.30
CEMETERY INVESTMENT FUND
Savings Bank Deposits
Total
On hand at beginning of year 1927
$11,121.80
$11,121.80
On hand at end of year 1927
$10,242.26
$10,242.26
Receipts
Payments
Withdrawn from savings bank
$ 879.54
Care of lots Transferred to
$ 389.00
Bequests
600.00
for cemetery
3,000.00
Sale of lots
1,369.50
Income
539.96
Total
$3,389.00
Total
$3,389.00
town
TOWN OF SWAMPSCOTT Balance Sheet-December 31, 1927 GENERAL ACCOUNTS
Assets
Liabilities
Cash :
General
$87,738.38
Temporary Loans: In Anticipation of Revenue
$100,000.00
Petty:
Police
$50.00
Health
25.00
$8,242.96
Library
15.00
Non-revenue 14,165.13
22,408.09
$87,828.38
Accounts Receivable : Taxes :
Levy of 1926
$ 2,193.45
Levy of 1927
90,025.53
Revenue Reserved until Collected : Moth Assessments
$ 295.75
Sewer Assessments
1,606.43
Sidewalk Assessments
2,655.92
Tax Titles
2,790.83
Departmental
2,086.48
Water
8,351.71
Sewers 1926
$ 118.03
Surplus Revenue
Sewers 1927
1,205.27
Unapportioned Sewers
283.13
1,606.43
Sidewalks 1927
$ 595.27
Unapportioned Sidewalks
2,060.65
2,655.92
Tax Titles Tax Title Possessions
$2,535.48
255.35
2,790.83
[Dec. 31
102
17,787.12 63,797.60
TOWN DOCUMENTS
Special Assessments:
Moth 1926
$ .25
Moth 1927
295.50
295.75
Overlay-Reserved for Abatement of Taxes: Levy of 1927
2,612.26
92,218.98
$ 90.00
Appropriation balances per list: Revenue
Departmental: Health Schools Poor
$1,345.98 150.00
590.50
2,086.48
Water Rates 1926
$ 117.11
Water Rates 1927
6,953.94
Water Services
826.79
Water Services Interest
433.87
Water Rents
20.00
8,351.71
Overlay Deficits (to be provided for) :
Levy of 1925
$ 22.93
Levy of 1926
247.66
270.59
Loans Authorized
8,500.00
$206,605.07
$206,605.07
DEFERRED REVENUE ACCOUNTS
Special Assessments: Apportioned but not due
$3,682.87
Apportioned Sewers, due 1928 to 1937, inclusive Apportioned Sidewalks, due 1928 to 1931, inclusive
$1,952.25
$3,682.87
$3,682.87
DEBT ACCOUNTS
Permanent Improvement Loans-Serial
$296,800.00
Tuberculosis Hospital Loan-Serial
55,000.00
Sewer Loans-Serial
178,400.00
Water Loans-Serial
96,500.00
Water Loan with Sinking Fund
150,000.00
$776,700.00
$776,700.00
103
1
1928]
DIVISION OF ACCOUNTS
1,730.62
Water Loans Sinking Fund: Cash and Securities Net Funded or Fixed Debt
$149,608.94
627,091.06
TRUST ACCOUNTS
Trust and Investment Funds: Cash and Securities : Principal Income
$21,350.96 5,065.68
Library : Ellen R. Whittle Fund: Principal $2,000.00
Joanna Morse Fund : Principal 5,196.00
Mary L. Thomson Fund : Principal 1,000.00
$8,196.00
Phillips School Medal Fund: Principal
1,000.00
Income
1,219.21
2,219.21
."
Municipal Insurance Investment Funds: Principal
$3,902.00
Income
1,857.17
5,759.17
Cemetery Trust and Investment Funds: Principal $8,252.96
Income
1,989.30
10,242.26
$26,416.64
$26,416.64
104
TOWN DOCUMENTS
[Dec. 31
105
DIVISION OF ACCOUNTS
1928]
THE COMMONWEALTH OF MASSACHUSETTS Department of Corporations and Taxation DIVISION OF ACCOUNTS STATE HOUSE, BOSTON
Need help finding more records? Try our genealogical records directory which has more than 1 million sources to help you more easily locate the available records.