USA > Massachusetts > Essex County > Swampscott > Town annual report of Swampscott 1931 > Part 12
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Signed. GEORGE M. GLIDDEN, Chairman. JOHN R. HURLBURT, Secretary. HENRY S. BALDWIN. RALPH J. CURTIS. HERBERT E. INGALLS.
120
TOWN DOCUMENTS
[Dec. 31
Collector of Taxes
Raiph D. Merritt, Collector of Taxes in Account with the Town of Swampscott.
1931
Dr.
State tax
$24.975.00
County tax
40,856.68
State highway tax
488.95
Charles River Basin tax
3,275.94
Metropolitan Park tax
16,418 34
Metropolitan Planning tax
82.37
Canterbury street
13.39
Broadway Highway
206.77
Brookline Parkway
30.50
Ways in Malden, Braintree, etc.
280.87
Southern Traffic Route
10.69
Auditing Municipal Account tax
1,083.59
Moth tax
2,620.50
Sidewalk assessment
1,782.26
Sewer assessment
10,069.96
Town appropriations
511,920.30
Overlay
4,500.00
Poll tax
6,294.00
Poll tax (supplementary)
56.00
Old Age assistance tax
3,163.00
Old Age assistance tax (Supplementary)
28.00
Special warrant (vessel)
70.67
Interest on taxes at 6 per cent. from October 15, 1931, to January 1, 1932
223.44
Sewer assessment (Supplementary)
277.18
Tax (Supplementary)
232.69
$628,961.09
Cr.
Cash paid on moth tax
$2,176.50
Cash paid on sidewalk assessment
882.53
Cash paid on sewer assessment
6,535.90
Cash paid on poll taxes
6,096.00
Cash paid on Old Age assistance tax
3,129.00
Cash paid on taxes
478.793.51
Cash paid on special warrant (vessel)
70.67
Cash paid on interest on taxes from Oct. 15, 1930, to January 1, 1932
223.44
Abatement on poll taxes
134.00
Abatement on sewer assessment
.85
Abatement on taxes
2,397.95
Uncollected moth taxes
444.00
Uncollected sidewalk assessment
899.73
Uncollected sewer assessment
3,810.39
Uncollected poll taxes
120.00
Uncollected Old Age assistance tax
62.00
Uncollected taxes
123,184.62
$628,961.09
1931]
REPORT OF COLLECTOR OF TAXES
121
Motor Vehicle Excise Tax-1931 Dr.
Excise tax warrant No. 1
$25,151.65 8,299.73
Excise tax warrant No. 2
3,432.19
Excise tax warrant No. 4
979.24
Excise tax warrant No. 5
352.70
Interest on taxes
87.69
$38,303.20
Cr.
$35,649.70
Cash paid on excise taxes Abatements Interest on taxes
1,326.29
87.69
Uncollected excise taxes
1,239.52
$38.303.20
Water 1928
Dr.
$14.93
Cash paid
$14.93
Water 1929 Dr.
Water rates
$452.29
Cash paid
$329.20
Abatements
1.78
Uncollected
121.31
Water 1930
Dr.
Water rates
$10,134.56
Cash paid
$9,614.54
Abatements
101.73
Uncollected
418.29
Water 1931
Dr.
Water rates
$65,577.65
Cashı paid
54,132.69
Abatements
52.95
Uncollected
11,392.01
Water Service 1928 Dr.
Water service
$84.27
Cr.
Cash paid Abatements
$82.55
1.72
Water rates
Cr.
Cr.
Cr.
Cr.
Excise tax warrant No. 3
122
TOWN DOCUMENTS
[Dec. 31
Water Service 1929 Dr.
Water service
Cash paid Uncollected
$43.55 20.62
Water Service 1930 Dr.
Water service
$2,619.70
Cr.
$2,466.33
1.98
151.39
Water Service 1931 Dr.
Water service
$7,161.67
Cash paid
$6,048.24
Abatements
10.84
Uncollected
1,102.59
Miscellaneous, Rents 1927 Dr.
$4.87
Cash paid
$4.87
Miscellaneous, Rents 1928 Dr.
Miscellaneous, Rents
$1.61
Cash paid
$1.61
Miscellaneous, Rents 1929 Dr.
Miscellaneous, Rents
Cr.
Uncollected
$59.58
Miscellaneous, Rents 1930 Dr.
Miscellaneous, Rents
Cr.
Cash paid
$132.49
Abatements
5,55
Uncollected
139.02
Miscellaneous, Rents 1931 Dr. $847.54
Miscellaneous, Rents
Cr.
Cash paid Uncollected
$583.08 264.46
$64.17
Cr.
Cash paid Abatements Uncollected
Cr.
Miscellaneous, Rents
Cr.
Cr.
$59.58
$277.06 .
Respectfully submitted. RALPH D. MERRITT. Tax Collector.
123
REPORT OF TREASURER
1931]
Treasurer's Report
James W. Libby, Treasurer,
In account with the Town of Swampscott for the year ended December 31, 1931.
Balance on hand January 1, 1931
RECEIPTS
Tax Collector
743,347.45
Commonwealth of Massachusetts
102.628.92
Temporary Loan Notes, issued in
Anticipation of Revenue
Notes discounted at 2.09%
$100.000.00
Notes discounted at 1.39%
100,000.00
Notes discounted at 5.25%
100,000.00
Bonds and Notes, Issued and Sold
Sewerage Loan Notes, 1931, at 4%
$50.000.00
Premium at 104.79
2.395.00
52,395.00
County of Essex Dog Tax Refund
757.14
Trust Funds, Income
Perpetual care of Cemetery
$30.00
Phillips Medal Fund
42.67
Joanna Morse Library Fund
263.03
Mary L. Thomson Library Fund
50.63
Ellen R. Whittle Library Fund
101.25
487.58
Miscellaneous
180.26
Interest on Treasurer's Deposits
2,028.84
Total Receipts
$1,333,956.64
Less:
Treasury Warrants, honored and paid numbered
from 1 to 5,164
1,202,388.52
Balance, December 31, 1931
$131,568.12
Bonds and Notes Payable
Issued Inside Debt Limit School Loans
Machon School Building Loan 1920 (51/4% ) $54,000.00
Palmer School Loan. 1922 (414%)
10.000.00
Schoolhouse Loan, 1925 (+1/4%) 57.000.00
High School Addition Loan. 1915
(41/4℃) 8,000.00
Hadley School Land Loan. 1913 (+%) 1.000.00
Schoolhouse Loan; 1929
(+1/2℃)
97,000.00
Total Schoolhouse debt outstanding
$227,000.00
Sewer Loans
Sewerage Loan, 1917
(+1/2%)
$5.000.00
Sewerage Loan, 1926
(+%)
12.000.00
Sewerage Loan, 1928
(4%)
22.000.00
Sewerage Loan, 1929
(+1/2℃)
86,000.00
Sewerage Loan, 1930
(4%) 69,000.00
Sewerage Loan, 1931
(4%)
50,000.00
$132,131.45
300,000.00
Total Sewer Loans outstanding, issued inside debt limit $244,000.00
124
TOWN DOCUMENTS
[Dec. 31
Street Loans
Humphrey Street Loan, 1914
(4%)
$7,500.00
Essex Street Concrete Pavement
Loan, 1925
(4%)
7,000.00
Street Loan, 1929
(41/2%)
15,000.00
Street Loan, 1930
(4%)
12,000.00
Total Street Loans outstanding
Miscellaneous Loans
Public Park and Town Hall Loan, 1913
(41/2%)
$1,000.00
Essex Street Park Loan, 1912 (4%)
2,000.00
Stable and Vault Loan, 1929
(41/2%)
19,000.00
Total Miscellaneous Loans outstanding
$22,000.00
Total Loans outstanding, issued inside debt limit
$534,500.00
Issued outside Debt Limit
Essex County Tuberculosis Hospital Loan, 1925 (4%) Water Loans
April 1, 1909 5th Issue Acts of 1909 (31/2%)
$24,000.00
May 1, 1917 14th Issue Acts of 1912 (41/2%)
1,500.00
July 1, 1920 17th Issue Acts of 1916 (514%)
14,000.00
August 1, 1922 18th Issue Acts of 1916 (41/4%)
7,000.00
October 1, 1922 19th Issue Acts of 1916 (41/4%)
2,500.00
August 1, 1923 21st Issue Acts of 1923
(41/4%)
7,000.00
October 1, 1924 22nd Issue Acts of 1923
(4%)
5,000.00
November 1, 1927 23rd Issue Acts of
1923
(4%)
2,000.00
Total Water Loan Bonds and Notes outstanding
$63,000.00
Sewer Loans
September 1, 1902 Series A-B-C-D Acts of 1902
(31/2%)
$50,600.00
May 1, 1912 Acts of 1903
(4%)
3,250.00
October 1, 1914 Acts of 1913
(41/2%)
3,000.00
May 1, 1915 Acts of 1913
(4%)
8,000.00
May 1, 1916 Acts of 1913
(4%)
7,000.00
November 1, 1916 Acts of 1913 (4%)
1,500.00
November 1, 1920 Acts of 1920
(5%)
2,000.00
August 1, 1921 Acts of 1920
(5%)
22,000.00
August 1, 1922 Acts of 1920
(41/4%)
10,500.00
August 1, 1923 Acts of 1920
(41/4%)
1,000.00
October 1, 1924 Acts of 1920
(4%)
10,000.00
Total Sewer Loan Bonds and Notes Outstanding issued Outside Debt Limit
$118.850.00
Liabilities
General Debt Bonds and Notes Payable,
Issued Inside Debt Limit
Due in 1932
$48,200.00
Due in 1933
46,200.00
Due in 1934
44,200.00
Due in 1935
31,700.00
Due in 1936
28,700.00
$41,500.00
$39,000.00
1931]
REPORT OF TREASURER
125
Due in 1937
28,700.00
Due in 1938
28,700.00
Due in 1939
27,700.00
Due in 1940
27,700.00
Due in 1941
21,700.00
Due in 1942
20,000.00
Due in 1943
20,000.00
Due in 1944
19,000.00
Due in 1945
19,000.00
Due in 1946
15,000.00
Due in 1947
15,000.00
Due in 1948
15,000.00
Due in 1949
15,000.00
Due in 1950
9,000.00
Due in 1951
9,000.00
Due in 1952
9,000.00
Due in 1953
9,000.00
Due in 1954
8,000.00
Due in 1955
5,000.00
Due in 1956
5,000.00
Due in 1957
3,000.00
Due in 1958
3,000.00
Due in 1959
3,000.00
$534,500.00
Issued Outside Debt Limit
Due in 1932
$3,000.00
Due in 1933
3,000.00
Due in 1934
3,000.00
Due in 1935
3,000.00
Due in 1936
3,000.00
Due in 1937
3,000.00
Due in 1938
3,000.00
Due in 1939
3,000.00
Due in 1940
3,000.00
Due in 1941
3,000.00
Due in 1942
3,000.00
Due in 1943
3,000.00
Due in 1944
3,000.00
$39,000.00
Sewer Loans, Issued Outside Debt Limit
Due in 1932
$13,850.00
Due in 1933
12,850.00
Due in 1934
10,850.00
Due in 1935
9,350.00
Due in 1936
9,350.00
Due in 1937
9,350.00
Due in 1938
9,350.00
Due in 1939
8,350.00
Due in 1940
7,350.00
Due in 1941
7,350.00
Due in 1942
6,350.00
Due in 1943
1,750.00
Due in 1944
1,750.00
Due in 1945
1,500.00
Due in 1946
1,500.00
Due in 1947
1,500.00
Due in 1948
1,500.00
Due in 1949
1,500.00
Due in 1950
1,500.00
Due in 1951
1,500.00
Due in 1952
500.00
$118,850.00
126
TOWN DOCUMENTS
[Dec. 31
Water Loans, Issued Outside Debt Limit
Due in 1932
$8,000.00
Due in 1933
8,000.00
Due in 1934
8,000.00
Due in 1935
7,500.00
Due in 1936
7,000.00
Due in 1937
5,500.00
Due in 1938
5,500.00
Due in 1939
4,500.00
Due in 1940
1,500.00
Due in 1941
1,500.00
Due in 1942
1,500.00
Due in 1943
1,500.00
Due in 1944
1,500.00
Due in 1945
1,500.00
$63,000.00
Temporary Loan Notes Issued in Anticipation of Revenue Payable at Rate When Payable
No.
Date
Amount
514 Dec. 18, 1931
1st Nat'l Bank, Boston 5.25% June 15, 1932 $100,000.00
TREASURER'S REPORT Principal and Interest Due in 1932
GENERAL DEBT Inside Debt Limit Principal Interest
Outside Debt Limit
SEWER LOANS Outside Debt Limit Principal
WATER LOANS Outside Debt Limit Principal
Interest
TOTAL Principal Interest
January
$3,300.00
$367.50
$3,667.50
February
5,535.00
$794.27
297.43
6,626.70 885.50
April
$4,000.00
2,351.25
$3,000.00
$780.00
267.50
$3,000.00
573.10 $10,000.00
3,971.85
May
2,200.00
230.00
$2,250.00
445.00
500.00
73.75
4,950.00
748.75
June
3,000.00
262.50
3,000.00
262.50
July
14,500.00
3,300.00
1,000.00
367.50
15,500.00
3,667.50
August
19,000.00
5,535.00
3,500.00
794.48
1,500.00
297.57
24,000.00
6,627.05
September
4,600.00
885.50
4,600.00
885.50
October
5,000.00
2,271.25
720.00
2,000.00
267.50
1,500.00
520.65
8,500.00
3,779.40
November
500.00
183.50
1,500.00
400.00
500.00
62.50
2,500.00
646.00
December
201.25
201.25
Total of Principal ... $48,200.00
$3,000.00
$13,850.00
$8,000.00
$73,050.00
Total of Interest
$23,169.75
$1,500.00
$4,739.75
$2,560.00
$31,969.50
127
1931]
REPORT OF TREASURER
Principal Interest
Interest
March
885.50
128
TOWN DOCUMENTS
[Dec. 31
Town Debt December 31, 1931
General Debt Bonds and Notes
Inside Debt Limit Issues
$534,500.00
Outside Debt Limit Issues
39,000.00
Sewer Loan Bonds and Notes
118,850.00
Water Loan Bonds and Notes
63,000.00
Total Debt
$755,350.00
General Debt Statement Indicating Borrowing Capacity as of December 31, 1931
Valuation 1929, less abatements
$24,004,973.00
Valuation 1930, less abatements
24,562,567.00
Valuation 1931, less abatements
24,808,242.00
Gross three years' valuation
$73,375,782.00
Average valuation
$24,458,594.00
Three per cent. of average valuation
$733,757.82
Less:
Bonds and Notes issued within the debt limit
$534,500.00
Borrowing Capacity $199,257.82
Respectfully submitted,
JAMES W. LIBBY, Town Treasurer.
1931]
Trust Funds
Joanna Morse Library Fund
Balance, January 1, 1931 Principal Income accrued, 1931
$5,196.00 263.03
Less withdrawals
Balance, December 31, 1931
$5,196.00
Ellen R. Whittle Library Fund
Principal, January 1, 1931 Income, accrued, 1931
101.25
Less withdrawals
101.25
Balance, December 31, 1931
$2,000.00
Mary L. Thomson Library Fund
Balance, January 1, 1931
$1,000.00
Principal Income accrued, 1931
50.63
$1,050.63
Less withdrawals
50.63
Balance, December 31, 1931
$1,000.00
Fund for Perpetual Care of Cemetery Lots
Balance, January 1, 1931
$23,310.89
Deposits
3,282.50
$26,593.39
Dividends, 1931
958.02
$27,551.41
Less withdrawals
30.00
Balance, December 31, 1931
$27,521.41
Municipal Insurance Fund
Balance, January 1, 1931
$6,436.90
Dividends, 1931
325.83
Balance, December 31, 1931
$6,762.73
Phillips School Medal Fund
Balance, January 1, 1931 Principal
$1,000.00
Income accrued
1,445.84
$2,445.84
Dividends, 1931
121.32
Less withdrawals for medals
42.67
Balance, December 31, 1931
$2,524.49
High School Alumni Fund (see note) Balance, January 1, 1931 Dividends, 1931
$4,007.00 206.78
Total
$4,213.78
129
REPORT OF TRUST FUNDS
$2,567.16
$5,459.03 263.03
$2,000.00
$2,101.25
130
TOWN DOCUMENTS
[Dec. 31
Less
Withdrawal, payment made on account
of Scholarship awarded by Executive
Committee of High School Alumni
Association 100.00
Balance, December 31, 1931 $4,113.78
NOTE-This is not a town of Swampscott trust fund as defined by Chapter 282 of the General Acts of 1915, but is held by the Town Treasurer as Trustee for the Swampscott High School Alumni. It is included in this report in order that the members of the High School Alumni may be kept informed of its existence.
Respectfully submitted, JAMES W. LIBBY. Town Treasurer. Treasurer of Trust Funds and Custodian of all funds and securities, as provided for by Chapter 282 of the General Acts of 1915.
131
REPORT OF BUILDING INSPECTOR
1931]
Building Inspector
To the Board of Selectmen:
Gentlemen :- I herewith submit the following report for the year ending December 31, 1931:
Permits Issued
Estimated Cost
Dwellings:
New
26
$228,500.00
Alterations and additions
36
34,675.00
Private Garages :
New
51
20,315.00
Alterations and additions
7
1,920.00
Business Buildings :
Filling station
1
2,000.00
Mixing plant
1
5,000.00
Alterations
5
2,600.00
Town Buildings :
1
1,600.00
Miscellaneous :
Clubhouse alterations
1
2,500.00
Heater room
2
115.00
Brooder house
1
25.00
Greenhouse
1
800.00
Tool shed
1
85.00
Storeroom
1
300.00
Pump house
1
200.00
Building permits
136
Permits to shingle
80
Total
216
$300,635.00
Number inspections (buildings)
326
Number inspections (shingling)
80
Total
406
Amount of building fees collected
$161.00
Elevator operators' licenses issued : New
No.
Fees
8
$8.00
Renewal
2
1.00
Total
10
$9.00
All hotels and elevators have been inspected and returns made to the State. Several complaints of violations of the building laws have been investigated and in practically all cases adjustments made.
Edwin A. Fuller, 85 Bond street, and William H. Sutherland, 10 Bond street, and the Building Inspector were appointed a sub-committee to revise the Building By-Laws and submit such revisions as they deemed necessary to the Committee on the Revision of the By-Laws of the town. This was done.
Respectfully submitted,
FRANK L. BURK,
Building Inspector.
Library alterations
132
TOWN DOCUMENTS
[ Dec. 31
Sealer of Weights and Measures
To the Board of Selectmen:
Gentlemen :- I herewith submit my report from January 1, 1931, to December 31, 1931.
This department tested, sealed or condemned all the various meas- uring devices and made records thereof, the summary of which is as follows:
Adjusted Sealed
Non- Sealed
Con- demned
Platform scales over 5000 lbs.
3
4
0
0
Platform scales under 5000 lbs.
16
19
0
0
Counter scales under 100 lbs.
8
44
0
0
Beam scales 100 1bs. or over
0
2
0
0
Spring scales 100 1bs. or over
1
6
0
0
Spring scales under 100 1bs.
13
40
0
1
Computing scales 100 lbs. or over
0
1
0
0)
Computing scales under 100 1bs.
7
30
0
0
Personal weighing scales
1
6
0
1
Prescription scales
4
1
0
0
Avoirdupois weights
20
196
0
0
Apothecary weights
0
75
0
3
Metric weights
0
32
0
0
Liquid measures
0
52
0
0
Dry measures
0
9
0
0
Gasoline pumps
23
52
3
6
Gasoline meters
8
10
0
0
Oil meters
0
2
0
0
Quantity stops on pumps
82
232
0
0
Vehicle tanks
0
21
0
0
Yard sticks
0
1
0
0
Total
186
838
3
11
Trial Weighing
Number Number Tested Correct
Under
Over
Bread
68
68
0
0
Butter
105
105
0
0
Coal in bags
30
29
0
1
Coal in transit
3
0
0
3
Confectionery
136
136
0
0
Dry commodities
123
121
2
0
Flour
93
91
2
0
Fruits and vegetables
170
139
1
30
Ice
4
0
1
3
Meats and provisions
58
58
0
0
Total
790
747
6
37
133
SEALER OF WEIGHTS AND MEASURES
1931]
Inspections and Tests
Clinical thermometers
106
Coal certificates
10
Ice scales
7
Bread
136
Milk jars
274
Pedlars' licenses
11
Pedlars' scales
4
Transient vendors
1
Berry boxes
246
Oil trucks
12
Oil jars
24
Gasoline devices
19
Miscellaneous
711
Total
1589
This department investigated all the complaints received and same were satisfactorily adjusted.
I wish to thank all those who helped and assisted me in the per- formance of my duty as sealer, also to express my appreciation for the co-operation received from the Lynn Sealers' Department.
Respectfully submitted,
C. WALTER BURRILL,
Sealer of Weights and Measures.
134
TOWN DOCUMENTS
[Dec. 31
Board of Public Welfare
To the Citizens of Swampscott:
The Board of Public Welfare submits herewith its report for the year ending December 31, 1931:
For the first time in the history of the board a permanent office has been established in the Town Hall, thus enabling all applicants for aid and relief to transact their business efficiently and promptly.
A new and up-to-date system of keeping accounts, records and other information pertaining to the work of the board has also been installed during the year.
All applications for aid and relief have been thoroughly investigated and aid and assistance given where warranted.
In order to comply with the provisions of Chapter 118A of the General Laws, and amendments thereto, it was necessary to establish a Bureau of Old Age Assistance for the transaction of all business coming within the meaning of this law. The installation of a separate system of accounts and records in connection with this work was also necessary.
The board wishes to express its appreciation and thanks to the members of other boards and departments and to the local Welfare Committee and other organizations for their assistance and co-operation during the past year.
Respectfully submitted, HARRY E. CAHOON, HULBERT C. GRIFFIN, CLARENCE W. HORTON, Board of Public Welfare.
SECRETARY OF BOARD OF PUBLIC WELFARE
To the Board of Public Welfare:
Gentlemen :- I herewith submit the following report for the year ending December 31, 1931:
Summary of Temporary Relief
Families aided during the year.
41
Families aided by other cities and towns
19
Families aided at present time. 15
Families with settlements in Swampscott. 28
Families with settlements elsewhere in State
9
Families aided at expense of State
4
Persons supported in State Hospitals 5
Persons supported in Salem Home
2
Summary of Old Age Assistance
Number of applications received 17
Number granted relief and support
3
Number unable to prove age 3
1
Number having sufficient resources
2
Number having children able to support them 5
Number withdrawn when complete information was requested.
3
Financial Report
Appropriation $20,000.00
Amount expended for temporary relief
13,433.61
Amount expended for old age assistance
333.44
Amount reimbursed by State.
2,053.91
Amount reimbursed by cities and towns
3,323.49
Amount due from State
2,395.77
Amount due from other cities and towns
225.19
Respectfully submitted,
CLARENCE W. HORTON, Secretary.
Number not residing in state twenty consecutive years
135
REPORT OF TOWN ENGINEER
1931]
Town Engineer
To the Board of Selectmen:
Gentlemen :- Herewith I submit my nineteenth annual report of the service rendered by the Engineering Department for the various departments for the year ending December 31, 1931.
The Engineering Department has had charge of the following lines of work: The designing and superintending the construction of all drains and sewers; resurfacing of all streets built by contract, together with the specifications and estimates for the same; the establishing of street lines and grades for curbing and granolithic sidewalks; all data and plans relating to the laying out of private ways for acceptance as public streets; and all engineering questions which come before the boards of the several departments.
Sewers and Drains
The sewer system of the town has been extended for a distance of 8,523 feet at a cost of $40,621.03. Within this sewered area is an assessable property frontage of 13,158 feet, on which data the Water and Sewerage Commissioners fixed the rate of $1.54 per foot.
Particular sewers were laid in the various sections amounting to $3,960.80.
At date the greater portion of the town has been sewered except undeveloped areas, which will no doubt remain as such for some time to come. At the present time there is only one complete pumping unit, and if at a flood time, a break down should happen to any one of the separate units, one can realize the large amount of damage that would be caused by the backing up of sewage in the low sections, as there is no way to by-pass the flow of sewage to the ocean. Therefore the town should install at once an auxiliary set of pumps which would take care of any crisis as stated above.
The surface water brook which drains the low land between Pur- itan road and Humphrey street, east of Phillips Park, has been enclosed in a 30 inch concrete pipe culvert, 1,002 feet long at a cost of $5,485.75.
This will improve the unsanitary conditions which existed within this area, although the open ditch across Phillips Park is obstructed by swamp undergrowth.
A 36 inch concrete pipe culvert enclosed a brook at the end of At- lantic road costing $665.41.
The outfall of Hawthorne Brook at Beach Bluff which was des- troyed by the storm last spring was replaced by a 4'x5' plank culvert of very heavy construction at a cost of $4,390.85.
Continuous Sidewalks
Lines and grades have been given on the streets, as designated by the Board of Selectmen, for the laying of 1,507 lin. feet of curbstones, 640 sq. yards of granolithic sidewalks and 1,500 sq. feet of parking.
Resurfacing Roadways
The following streets have been resurfaced with a permanent pave- ment, constructed under the Massachusetts Highway specifications :- Phillips avenue and Chatman avenue, with a total yardage of 3,953, costing $6,265.73.
The town should adopt a definite construction plan for the many streets that require a permanent pavement, as such streets require very
136
TOWN DOCUMENTS
[Dec. 31
little maintenance. The old gravel streets require a large upkeep each year without the town making any headway towards permanent con- structed roads.
Assessors' Department
The yearly routine work necessary to bring the plans and card index up to date has been completed.
Selectmen's Department
Data and estimates have been furnished for this department and plans submitted for their approval.
At the request of property owners, street lines and grades-have been given for the grading of lawns, building walls, etc.
Respectfully submitted, WALLACE W. PRATT, Town Engineer.
137
REPORT OF THE BOARD OF ASSESSORS
1931]
The Board of Assessors
To the Citizens of Swampscott:
The Board of Assessors submit the following report for the year 1931. The property in the town assessed by the local assessors April 1, 1931, amounted to $23,691,897, an increase over the previous year (1930) of $439,242.00-
The real estate valuation April 1, 1931 was $22,523,651, an increase over the previous year (1930) of $284,199. The valuation of personal estate assessed by the local assessors April 1, 1931 was $1,168,246, an increase over the previous year (1930) of $155,043.
There was charged on the excise tax on automobiles for the year 1931, $38,215.51; the valuation of the same, $1,306,232, a decrease of charges over the previous year (1930) of $5,854.10.
The following tables show how the assessors arrived at the tax rate:
Liabilities, Town of Swampscott, 1931
Town appropriations to be raised by taxation and receipts
$691,772,67
Town appropriations, transfers
30,803.95
Town appropriations, bonds
50,000.00
Water appropriations to be raised by water receipts
66,437.67
State tax
24,975.00
State enterprises
21,891.41
County tax
40,856.68
Old Age assistance
3,163.00
Overdraft for 1930
11,082.60
Overlay for the abatement of taxes, 1931
4,500.00
Total Liabilities
$945,482.98
Assets, Town of Swampscott, 1931
Poll taxes
$6,294.00
Property valuation $23,691,897. ($25.50 per $1,000)
604,143.39
Estimated receipts
232,371.48
Transfer from excess and deficiency
10,000.00
Transfers
30,803.95
Bonds
50,000.00
Old Age assistance
3,163.00
Gasoline tax
8,707.16
Total Assets
$945,482.98
Assessors' Property Report
Valuation of the town of Swampscott April 1, 1931. Table of aggregate of polls, property and taxes as assessed April 1, 1931: Number of persons, partnerships, corporations assessed on property 2,942
Number of male polls assessed
3,147
Value of assessed personal estate
$1,168,246
Value of assessed buildings, excluding land
$15,444,237
Value of assessed land, excluding buildings
$7,079,414
Total value of assessed real estate
$22,523,651
Total value of assessed estates
$23,691,897
Number of horses assessed
53
Number of cows assessed
3
Number of dwelling houses assessed
2,546
138
TOWN DOCUMENTS
[ Dec. 31
Taxes for State, County and Town Purposes
On personal estate On real estate
$29,790.29 574,353.10
On polls
6,294.00
Total $610,437.39
Rate of tax per $1,000
$25.50
Revaluation
One of the duties of the Assessors is to ascertain the fair cash value of all the real and personal property in town subject to taxation. . We have nothing to do with the appropriation or the raising of the moneys to carry on the activities of the various departments of the town. That is a matter for the town meeting members and various other town officials.
When the amount is determined, however, it is the duty of the Assessors to see that the amounts are properly levied. We, therefore, in common with other Assessors, have one idea in mind in consideration of property for taxation, and that is, the determination of that certain sum which will impose upon each property to be taxed the same pro- portion of the total tax to be raised as the value of the property itself bears to the total value of the town. Any sum determined without such consideration will impose a burden divested of the elements of uniformity and equality.
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