Town annual report of Swampscott 1932, Part 8

Author: Swampscott, Massachusetts
Publication date: 1932
Publisher: The Town
Number of Pages: 238


USA > Massachusetts > Essex County > Swampscott > Town annual report of Swampscott 1932 > Part 8


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4.00


Transferred to tax titles July 1 to December 31, 1931


24.50


Moth assessments 1930 reported as taxes 1930


2.75


Outstanding December 31, 1931, per list


12.75


Cash balance December 31, 1931


.50


$163.75


Moth Assessments-1931


Commitment per warrant


$2,620.50


Payments to treasurer July 1 to


December 31, 1931


$2,176.50


Abatements July 1 to December 31, 1931


1.25


Outstanding December 31, 1931, per list


442.75


$2,620.50


Unapportioned Sewer Assessments


Outstanding July 1, 1931


$7,427.35


Commitment July 1 to December 31, 1931


24,104.08


Payments to treasurer July 1 to December 31, 1931


$490.84


Apportionments July 1 to December 31, 1931


5,071.10


Added to taxes July 1 to December 31, 1931 7,427.35


Outstanding December 31, 1931, per list


18,542.14


$31,531.43


Sewer Assessments-1930


Outstanding July 1, 1931


$374.46


Commitment July 1 to December 31, 1931


124.63


Payments to treasurer July 1 to December 31, 1931


$499.09


Sewer Assessments-1931


Commitment per warrant $10,069.96


Additional commitment 277.18


$10,347.14


Payments to treasurer July 1 to December 31, 1931 $6,419.38


.85


Apportionments July 1 to December 31, 1931


76.38


Sewer assessments reported as taxes 1931 100.00


Outstanding December 31, 1931, per list


3,750.53


$10,347.14


$31,531.43


$499.09


Abatements July 1 to December 31, 1931


74


TOWN DOCUMENTS


[Dec. 31


Unapportioned Sidewalk Assessments


Outstanding July 1, 1931


$911.33


Commitment July 1 to December 31, 1931


1,828.06


Payments to treasurer July 1 to December 31, 1931


$398.60


Apportionments July 1 to December 31, 1931


234.96


Added to taxes July 1 to December 31, 1931


911.33


Outstanding December 31, 1931, per list


1,194.50


$2,739.39


Sidewalk Assessments-1930


Outstanding July 1, 1931


$279.92


Payments to treasurer July 1 to


December 31, 1931


$181.40


Transferred to tax titles January 1 to December 31, 1931


10.81


Outstanding December 31, 1931, per list


87.71


$279.92


Sidewalk Assessments-1931


Commitment per warrant


$1,782.26


Payments to treasurer July 1 to


December 31, 1931


$899.05


Outstanding December 31, 1931, per list


883.21


$1,782.26


Interest on Deferred Taxes and Assessments


Collections July 1 to December 31, 1931:


Taxes 1929


$128.99


Taxes 1930


1,430.22


Taxes 1931


223.94


Motor vehicle excise taxes 1929


3.65


Motor vehicle excise taxes 1930


4.69


Motor vehicle excise taxes 1931


33.08


$1,824.57


Payments to treasurer July 1 to


December 31, 1931


$1,823.89


Cash balance December 31, 1931


.68


$1,824.57


Tax Titles


On hand July 1, 1931


$4,469.45


Transferred from taxes and assessments


July 1 to December 31, 1931: Levy of 1929


$4.80


Levy of 1930:


3,335.69


Moth


24.50


Sidewalk


10.81


Interest and costs


539.53


$3,915.33


Tax titles redeemed July 1 to December 31, 1931


$596.60


On hand December 31, 1931, per list


7,788.18


$8,384.78


/


$2,739.39


$8,384.78


Taxes


1932]


DIVISION OF ACCOUNTS


75


Tax Title Possessions


On hand July 1, 1931


On hand December 31, 1931


$255.35 $255.35


Departmental Accounts Receivable


Outstanding July 1, 1931:


Health


$84.95


Highway


37.50


Public welfare


3,988.59


State aid


516.00


Military aid


85.00


Schools


131.25


Cemetery


98.00


Commitments July 1 to December 31, 1931:


Selectmen


$401.44


Health


1,009.98


Highway


505.00


Public welfare


3,139.72


State aid


412.00


Military aid


100.00


Schools


691.25


$6,259.39


Payments to treasurer July 1 to December 31, 1931:


Selectmen


$392.45


Highway


505.00


Public welfare


3,612.68


State aid


468.00


Military aid


80.00


Schools


690.00


Cemetery


.


Abatements July 1 to December 31, 1931:


Health


$23.00


Public welfare


784.34


State aid


48.00


Military aid


5.00


$860.34


Outstanding December 31, 1931, per list:


Selectmen


$8.99


Health


1,071.93


Highway


37.50


Public welfare


2,731.29


State aid


412.00


Military aid


100.00


Schools


132.50


Cemetery


73.00


$4,567.21


$11,200.68


Water Rates-1928


Outstanding July 1, 1931


$14.93


Payments to treasurer July 1 to December 31, 1931


$14.93


Water Rates-1929


Outstanding July 1, 1931


$267.79


Payments to treasurer July 1 to December 31, 1931


$144.70


Abatements July 1 to December 31, 1931


1.78


Outstanding December 31, 1931, per list


121.31


$267.79


$4,941.29


$11,200.68


25.00


$5,773.13


76


TOWN DOCUMENTS


[Dec. 31


Water Rates-1930


Outstanding July 1, 1931


$2,497.75


Payments to treasurer July 1 to December 31, 1931


$2,000.41


Abatements July 1 to Decemer 31, 1931


88.05


Unlocated difference


7.18


Outstanding December 31, 1931, per list


402.11


$2,497.75


Water Rates-1931


Outstanding July 1, 1931


$9,105.46


Commitments July 1 to December 31, 1931


24,238.17


$33,343.63


Payments to treasurer July 1 to


December 31, 1931


$22,039.50


Abatements July 1 to December 31, 1931


23.00


Commitment in excess of detailed list


264.07


Outstanding December 31, 1931, per list


11,012.93


Cash balance December 31, 1931


4.13


$33,343.63


Water Services Prior to 1929


Outstanding July 1, 1931


Payments to treasurer July 1 to


December 31, 1931


$.20


Abatements July 1 to December 31, 1931


1.72


$1.92


Water Services-1929


Outstanding July 1, 1931


Payments to treasurer July 1 to


December 31, 1931


$1.00


Outstanding December 31, 1931, per list


20.62


$21.62


Water Services-1930


$304.16


Payments to treasurer July 1 to


December 31, 1931


$150.79


Abatements July 1 to December 31, 1931


1.98


Outstanding December 31, 1931, per list


120.23


Cash balance December 31, 1931


31.16


$304.16


Water Services-1931


Outstanding July 1, 1931


$518.97


Commitment July 1 to December 31, 1931


4,422.81


Payments to treasurer July 1 to December 31, 1931


$3,839.19


Outstanding December 31, 1931, per list


1,078.09


Cash balance December 31, 1931


24.50


$4,941.78


Water Interest


Outstanding July 1, 1931


$238.69


Commitment July 1 to December 31, 1931


357.06


$595.75


Payments to treasurer July 1 to December 31, 1931


$112.04


Abatements July 1 to December 31, 1931


5.55


Outstanding December 31, 1931, per list


478.16


$595.75


$1.92


$21.62


Outstanding July 1, 1931


$4,941.78


77


DIVISION OF ACCOUNTS


1932]


Water Rents


Commitment July 1 to December 31, 1931 $240.00


Payments to treasurer July 1 to December 31, 1931


$240.00


Selectmen's Licenses and Miscellaneous Receipts


Cash on hand July 1, 1931


$14.50


Collections July 1 to December 31, 1931


160.50


$175.00


Payments to treasurer July 1 to December 31, 1931


$175.00


Dog Licenses


Cash on hand July 1, 1931


$245.00


Licenses issued July 1 to December 31, 1931:


Males, 118 @ $2.00 $236.00


Females, 15 @ 5.00 75.00


311.00


$556.00


Payments to county treasurer July 1 to December 31, 1931


$497.40


Fees retained by town clerk July 1 to December 31, 1931, 228 @ .20


45.60


Cash on hand December 31, 1931, verified


13.00


$556.00


Sporting Licenses


Cash balance July 1, 1931 $29.55


Licenses issued July 1 to December 31, 1931:


78 Resident citizens'


sporting @ $2.75 $214.50


5 Resident citizens'


lobstermen's @ 5.00 25.00


1 Duplicate @ .50 .50


240.00


$269.55


Payments to Division of Fisheries and Game July 1 to December 31, 1931 Fees retained by town clerk July 1 to December 31, 1931:


78 @ .25 $19.50


.75


20.25


$269.55


Town Hall Rentals


Outstanding July 1, 1931


$15.00


Rentals July 1 to December 31, 1931


53.00


Payments to treasurer July 1 to December 31, 1931


$48.00


Outstanding December 31, 1931, per list


20.00


$68.00


$249.30


5 @ .15


$68.00


78


TOWN DOCUMENTS


[Dec. 31


Sealer of Weights and Measures


Cash balance July 1, 1931


$2.45


Outstanding July 1, 1931


1.00


Charges July 1 to December 31, 1931


16.50


Overpayment to treasurer


1.15


Payments to treasurer July 1 to December 31, 1931 $21.10


Building Inspector


Cash on hand July 1, 1931


$3.00


Permits issued July 1 to December 31, 1931:


Building


$85.00


Elevator


9.00


94.00


Payments to treasurer July 1 to December 31, 1931


$97.00


Health Department-Licenses


Cash on hand July 1, 1931


$59.50


Licenses issued July 1 to December 31, 1931


33.50


Payments to treasurer July 1 to December 31, 1931


$93.00


Fish House Receipts


Outstanding July 1, 1931


$254.80


Charges July 1 to December 31, 1931


180.50


Payments to treasurer July 1 to


December 31, 1931


$253.20


Abatements July 1 to December 31, 1931


1.50


Outstanding December 31, 1931, per list


180.60


$435.30


Library


Cash on hand July 1, 1931


$20.21


Fines, etc., July 1 to December 31, 1931


196.93


Payments to treasurer July 1 to December 31, 1931


$213.72


Cash on hand December 31, 1931


3.42


$217.14


Cash on hand January 1, 1932


$3.42


Fines, etc., January 1 to 19, 1932


33.65


$37.07


Cash on hand January 19, 1932, verified


$37.07


Cemetery Sale of Lots and Perpetual Care Bequests


Receipts July 1 to December 31, 1931: Sale of lots


$1,955.00


Perpetual care bequests


75.00


$2,030.00


Payments to treasurer July 1 to December 31, 1931


$2,030.00


$21.10


$97.00


$93.00


$435.30


$217.14


79


DIVISION OF ACCOUNTS


1932]


ELLEN R. WHITTLE LIBRARY FUND


Savings Deposits


Total


On hand at beginning of year 1931


$2,000.00


$2,000.00


On hand at end of year 1931


$2,000.00


$2,000.00


Receipts


Payments


Income


$101.25


Transferred to town


$101.25


MARY L. THOMSON LIBRARY FUND


Savings Deposits


Total


On hand at beginning of year 1931


$1,000.00


$1,000.00


On hand at end of year 1931


$1,000.00


$1,000.00


Receipts


Payments


Income


$50.63


Transferred to town


$50.63


JOANNA MORSE LIBRARY FUND


Savings Deposits


Total


On hand at beginning of year 1931


$5,196.00


$5,196.00


On hand at end of year 1931


$5,196.00


$5,196.00


Receipts


Payments


Income


$263.03


Transferred to town


$263.03


PHILLIPS SCHOOL MEDAL FUND


Savings Deposits


Total


On hand at beginning of year 1931 On hand at end of year 1931


$2,445.84


$2,445.84


$2,524.49


$2,524.49


Receipts


Payments


Withdrawn from savings


bank


$42.67


Deposited in savings bank


$121.32


Income


$121.32


Transferred to town


42.67


$163.99


$163.99


MUNICIPAL INSURANCE FUND


Saving's Deposits


Total


On hand at beginning of year 1931 On hand at end of year 1931


$6,436.90


$6,436.90


$6,762.73


$6,762.73


Receipts


Payments


$325.83


Deposited in savings bank


$325.83


CEMETERY INVESTMENT FUND


On hand at beginning of year 1931 On hand at end of year 1931


$27,521.41


$27,521.41


Receipts


Payments


Bequests


$405.00


Deposited in savings bank


$4,210.52


Income


958.02


Transferred to town


30.00


Transferred from town


3.50


$4,240.52


$4,240.52


Savings Deposits


Total


Sale of lots


2,874.00


$23,310.89


$23,310.89


Income


80


TOWN OF SWAMPSCOTT Balance Sheet-December 31, 1931 GENERAL ACCOUNTS


Assets


Cash:


General


$131,568.12


Temporary Loans : In Anticipation of Revenue 1931


$100,000.00 3,697.77


Petty Cash Advances: Selectmen


$10.00


Police 50.00


Health


25.00


School 25.00


Library


15.00


Fund Income 263.03


Ellen R. Whittle


Library Fund Income 101.25


414.91


Accounts Receivable:


Taxes:


Levy of 1930


$2,994.31 123,333.13


Levy of 1931


$126,327.44 61.00


Old Age Assistance Taxes 1931 Motor Vehicle Excise Taxes: Levy of 1930


$227.12


Levy of 1931


1,248.33


1,475.45


Special Assessments: Moth:


Water Department Available Surplus Reserve Fund Overlay Surplus Overlays Reserved for Abatements: Levy of 1930 Levy of 1931 $2,114.24 1,724.41


47,817.06


55,649.34 2,481.73


Levy of 1930 $13.25 Levy of 1931 442.75


$456.00


Liabilities and Reserves


Premiums on Loans


Trust Fund Income: Mary L. Thomson Library Fund Income $50.63


Joanna Morse Library


125.00


$131,693.12


Unemployment Fund


120.97 4.00


Newsboys' Badges Deposit Fund Appropriation Balances : General $6,421.73


Water:


Construction 2,154.52


Emergency 2,426.28


Non-Revenue


$11,002.53 36,814.53


3,838.65


TOWN DOCUMENTS


[Dec. 31


Sewer:


Unappor- tioned $18,542.14


Revenue Reserved Until Collected: Motor Vehicle Excise Tax Special Assessments: Moth $456.00


$1,475.45


Added to Tax


Bills 1931 3,750.53


Sewer 22,292.67


Sidewalk 2,165.42


$24,914.09


Tax Title


8,043.53


tioned


$1,194.50


Departmental


4,567.21


Water


13,300.42


Bills 1930 87.71


Added to Tax


Bills 1931


883.21


$2,165.42


Tax Titles and Possessions:


Tax Titles


$7,788.18


Tax Possessions


255.35


8,043.53


Departmental:


Selectmen


$8.99


Health


1,071.93


Highway


37.50


Public Welfare


2,731.29


State Aid


412.00


Military Aid


100.00


School


132.50


Cemetery


73.00


4,567.21


81


1932]


DIVISION OF ACCOUNTS


Surplus Revenue


$52,300.70 44,057.13


$22,292.67


Sidewalks:


Unappor-


Added to Tax


$24,914.09


Water:


Rates :


1929


$121.31


1930


409.29


1931


11,017.06


$11,547.66


Services:


1929


$20.62


19.30


151.39


1931


1,102.59


Interest


$1,274.60 478.16


$13,300.42


$310,382.26


$310,382.26


DEFERRED REVENUE ACCOUNTS


Special Assessments: Apportioned but not due


$19,893.01


Apportioned Sewer Assessment Revenue Due 1932 to 1941, inclusive Apportioned Sidewalk Assessment Revenue Due 1932 to 1936, inclusive


$18,096.58


1,796.43


$19,893.01


$19,893.01


DEBT ACCOUNTS


Net Funded or Fixed Debt


$755,350.00


Permanent Improvement Loans Tuberculosis Hospital Loan Sewer Loans Water Loans


ยท $534,500.00


39,000.00


118,850.00


63,000.00


$755,350.00


$755,350.00


82


1


TOWN DOCUMENTS


[Dec. 31


TRUST ACCOUNTS


Trust and Investment Funds: Cash and Securities: Principal Income


$38,220.77 6,783.86


Library: Ellen R. Whittle Fund (Principal)


$2,000.00


Mary L. Thomson Fund (Principal) Joanna Morse Fund (Principal) 5,196.00


1,000.00


Phillips School Medal Fund: Principal Income


$1,000.00


1,524.49


2,524.49


Municipal Insurance Fund: Principal


$3,902.00


Income


2,860.73


6,762.73


Cemetery Investment Fund: Principal


$25,122.77


Income


2,398.64


27,521.41


$45,004.63


$45,004.63


1932]


$8,196.00


DIVISION OF ACCOUNTS


83


84


TOWN DOCUMENTS


[Dec. 31


THE COMMONWEALTH OF MASSACHUSETTS Department of Corporations and Taxation DIVISION OF ACCOUNTS STATE HOUSE, BOSTON.


September 6, 1932.


To the Board of Selectmen, Mr. R. Wyer Greene, Chairman, Swamp- scott, Massachusetts.


Gentlemen: I submit herewith my report of an audit of the books and accounts of the town of Swampscott for the period from January 1 to June 30, 1932, made in accordance with the provisions of Chap- ter 44 of the General Laws. This is in the form of a report made to me 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 January 1 to June 30, 1932, and submit the following report thereon:


The financial transactions of the town, as recorded on the books of the several departments collecting money for the town or com- mitting bills for collection, were examined and checked to the records of the treasurer and town accountant.


The town accountant's books and accounts were examined and checked, the recorded receipts being compared with the records of the several departments and with the treasurer's books. The pay- ments, as recorded on the accountant's ledger, were compared with the selectmen's warrants and with the treasurer's cash book.


The ledger accounts were analyzed, a trial balance was taken off, and a balance sheet showing the financial condition of the town as of June 30, 1932, was prepared and is appended to this report.


The appropriations and transfers as recorded in the accountant's ledger were checked to the town clerk's records of town meeting pro- ceedings.


The books and accounts of the town treasurer were examined. The receipts, as recorded in the cash book, were checked to the rec- ords in the several departments collecting money for the town and with the other sources from which money was paid in to the town treasury, while the recorded payments were checked with the war- rants of the selectmen authorizing the town treasurer to disburse town funds, and with the accountant's books.


The cash balance was verified by a reconciliation of the various bank statements and by an actual count of the cash in the office.


The books and accounts of the town collector were examined. The commitments of taxes and assessments were checked with the assessors' warrants for their collection. The recorded abatements were checked to the assessors' records of abatements granted, and the recorded collections were checked with the payments to the treasurer as recorded in the treasurer's and the accountant's books. The cash balance on July 6, 1932, was verified.


The taxes transferred to tax titles were checked with the records of tax titles held by the town, and the outstanding accounts were listed and reconciled with the accountant's ledger accounts. As a further verification of the outstanding accounts, notices were mailed


85


DIVISION OF ACCOUNTS


1932]


to a number of persons whose names appeared on the books as ow- ing money to the town, the replies received thereto indicating that the accounts, as listed, are correct.


The commitments of water rates, services, interest, and rent were examined and checked. The recorded abatements were checked to the records of abatements granted by the water department. The collections were checked with the payments to the treasurer as shown on the treasurer's cash book, and the outstanding accounts were list- ed and reconciled to the controlling accounts in the accountant's ledger.


The accounts receivable, as billed by the various departments, were examined, the commitments were proved, the recorded pay- ments to the treasurer were checked to the treasurer's cash book, and the outstanding accounts were listed and checked to the ac- countant's ledger.


The town clerk's records of dog and sporting licenses issued were examined, and the payments to the county and State were ver- ified with the receipts on file.


The surety bonds furnished by the various town officials for the faithful performance of their duties were examined and found to be in proper form.


In addition to the departments mentioned, the records of town hall rentals, of the sealer of weights and measures, of the library, park, and cemetery departments, as well as the records of licenses or permits issued by the selectmen, building inspector, plumbing in- spector, and health department, were examined.


In addition to the balance sheet, there are appended to this re- port tables showing a reconciliation of the treasurer's and the collec- tor's cash, together with summaries of the taxes, water, and depart- mental accounts receivable.


For the co-operation received from the various departmental officials while engaged in making the audit, 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 January 1, 1932


Receipts January 1 to June 30, 1932


$131,568.12 570,330.09


$701,898.21


Payments January 1 to June 30, 1932


$459,446.01


Balance June 30, 1932


242,452.20


$701,898.21


Balance July 1, 1932


$242,452.20


Receipts July 1 to 6, 1932


43.22


$242,495.42


Balance July 6, 1932:


Cash in office, verified


$6,056.16


Manufacturers' National Bank of Lynn


25,618.43


Central National Bank of Lynn


21,095.86


Security Trust Company, Lynn


41,431.42


The Second National Bank of Boston


148,293.55


$242,495.42


86


TOWN DOCUMENTS


[Dec. 31


Manufacturers' National Bank of Lynn


Balance July 6, 1932, per statement


$25,621.23


Balance July 6, 1932, per check book


$25,618.43


Outstanding checks July 6, 1932, per list


2.80


$25,621.23


Central National Bank of Lynn


Balance July 6, 1932, per statement


$21,190.86


Balance July 6, 1932, per check book


$21,095.86


Outstanding checks July 6, 1932, per list


95.00


$21,190.86


Security Trust Company, Lynn


Balance July 6, 1932, per statement


$44,857.89


Balance July 6, 1932, per check book


$41,431.42


Outstanding checks July 6, 1932, per list


3,426.47


$44,857.89


The Second National Bank of Boston


Balance July 6, 1932, per statement


$148,293.55


Balance July 6, 1932, per check book


$148,293.55


RECONCILIATION OF TOWN COLLECTOR'S CASH


Balances July 6, 1932, per tables:


Taxes 1931


$3,061.80


Poll taxes 1932


550.00


Property taxes 1932 paid in advance


305.00


Old age assistance taxes 1932


279.00


Motor vehicle excise taxes 1932


1,219.27


Moth assessments 1930


.50


Moth assessments 1931


12.75


Sewer assessments 1931


343.53


Tax titles 1930


61.50


Interest on motor vehicle


excise taxes


1.05


Interest on sewer assessments


136.92


Interest on tax titles


7.38


Town hall rentals


15.00


Public welfare accounts receivable


125.00


School accounts receivable


42.10


Library fines


47.00


Water rates 1931


116.07


Water rates 1932


225.72


Water services 1931


5.00


Water services. 1932


63.50


Water rents 1932


40.00


Cemetery sale of lots


195.00


$6,853.09


Petty cash advance


10.00


Interest on bank deposits


4.56


Constables' fees


13.00


Cash over


35.55


$6,916.20


87


DIVISION OF ACCOUNTS


1932]


Cash on hand July 6, 1932: Security Trust Company, Lynn Cash in office, verified


$6,146.63 769.57


$6,916.20


Security Trust Company, Lynn


Balance July 6, 1932, per statement


$6,149.88


Balance July 6, 1932, per check bock


$6,146.63


Outstanding checks July 6, 1932, per list


3.25


$6,149.88


Taxes-1930


Outstanding January 1, 1932


$2,994.31


Abatements of moth assessments 1930 reported as taxes


2.50


$2,996.81


Payments to treasurer January 1 to June 30, 1932


$1,089.40


Abatements January 1 to June 30, 1932


14.00


Outstanding June 30 and July 6, 1932, per list


1,893.41


$2,996.81


Taxes-1931


Outstanding January 1, 1932


$123,333.13


i.


Abatements after payment, refunded


706.35


Moth assessments 1931 reported as taxes


1.00


Taxes erroneously transferred to tax titles


5.10


$124,045.58


Payments to treasurer January 1 to June 30, 1932


$60,591.59


Abatements January 1 to June 30, 1932


740.75


Added to tax titles January 1 to June 30, 1932


3,555.48


Tax titles not previously reported


2.55


Outstanding June 30, 1932


59,155.21


$124,045.58


Outstanding July 1, 1932


$59,155.21


Overpayment to collector, to be adjusted


.02


$59,155.23


Outstanding July 6, 1932, per list


$56,093.43


Cash balance July 6, 1932


3,061.80


$59,155.23


Poll Taxes-1932


Commitment per warrant


$6,408.00


Payments to treasurer January 1 to June 30, 1932


$426.00


Outstanding June 30, 1932


5,982.00


$6,408.00


Outstanding July 1, 1932


$5,982.00


Outstanding July 6, 1932, per list


$5,432.00


Cash balance July 6, 1932


550.00


$5,982.00


88


TOWN DOCUMENTS


[Dec. 31


Property Taxes 1932-Paid in Advance


Collections January 1 to June 30, 1932,


per assessors' certificates


$4,844.47


Payments to treasurer January 1 to June 30, 1932


$4,844.47


Collections July 1 to 6, 1932, per


assessors' certificates


$305.00


Cash balance July 6, 1932


$305.00


Old Age Assistance Taxes-1931


Outstanding January 1, 1931


$61.00


Payments to treasurer January 1 to June 30, 1932


$7.00


Outstanding June 30 and July 6, 1932, per list


54.00


$61.00


Old Age Assistance Taxes-1932


Commitment per warrant


$3,236.00


Payments to treasurer January 1 to


$213.00


June 30, 1932 Outstanding June 30, 1932


3,023.00


$3,236.00


Outstanding July 1, 1932


$3,023.00


Outstanding July 6, 1932, per list


$2,744.00


Cash balance July 6, 1932


279.00


$3,023.00


Motor Vehicle Excise Taxes-1930


Outstanding January 1, 1932


$227.12


Payments to treasurer January 1 to June 30, 1932


$13.72


Abatements January 1 to June 30, 1932


85.38


Outstanding June 30 and July 6, 1932, per list


128.02


L


Motor Vehicle Excise Taxes-1931


Outstanding January 1, 1932


$1,248.33


Abatement after payment, refunded


71.82


Payments to treasurer January 1 to `June 30, 1932


$565.93


Abatements January 1 to June 30, 1932


95.34


Outstanding June 30 and July 6, 1932, per list


658.88


$1,320.15


Motor Vehicle Excise Taxes-1932


Commitments per warrants


$28,732.73


Commitment list in excess of warrant


25.37


Abatements after payment, refunded


752.97


$29,511.07


Payments to treasurer January 1 to June 30, 1932


$23,932.70


Abatements January 1 to June 30, 1932


1,344.20


Outstanding June 30, 1932


4,234.17


$29,511.07


$227.12


$1,320.15


89


DIVISION OF ACCOUNTS


1932]


Outstanding July 1, 1932


$4,234.17 86.89


Abatements after payment, to be refunded


$4,321.06


Outstanding July 6, 1932, per list


$3,101.79


Cash balance July 6, 1932


1,219.27


$4,321.06


Moth Assessments-1930


Outstanding January 1, 1932


$13.25


Payments to treasurer January 1 to June 30, 1932


$3.25


Abatements reported as taxes 1930


2.50


Outstanding June 30, 1932


7.50


$13.25


Outstanding July 1, 1932


$7.50


Outstanding July 6, 1932, per list


$7.00


Cash balance July 6, 1932


.50


$7.50


Moth Assessments-1931


Outstanding January 1, 1932


$442.75


Payments to treasurer January 1 to


June 30, 1932


$203.25


Added to tax titles


23.75


Moth assessments reported as taxes 1931


1.00


Outstanding June 30, 1932


214.75


$442.75


Outstanding July 1, 1932


$214.75


Outstanding July 6, 1932, per list


$202.00


Cash balance July 6, 1932


12.75


$214.75


Unapportioned Sewer Assessments


Outstanding January 1, 1932, per previous audit


$18,542.14


Payments to treasurer January 1 to June 30, 1932


$1,807.48


Abatements January 1 to June 30, 1932


185.42


Apportionments January 1 to June 30, 1932


9,182.71


Outstanding June 30 and July 6, 1932,


per list (to be added to taxes-1932)


7,366.53


$18,542.14


Sewer Assessments-1931


Outstanding January 1, 1932


$3,750.53


Payments to treasurer January 1 to June 30, 1932


$1,492.09


Added to tax titles


101.72


Outstanding June 30, 1932


2,156.72


$3,750.53


Outstanding July 1, 1932


$2,156.72


Outstanding July 6, 1932, per list


$1,813.19


Cash balance July 6, 1932


343.53


$2,156.72


90


TOWN DOCUMENTS


[Dec. 31


Unapportioned Sidewalk Assessments


Outstanding January 1, 1932, per previous audit




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