USA > Massachusetts > Essex County > Swampscott > Town annual report of Swampscott 1934 > Part 9
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
Moreover, the general tone of this particular location is that of business rather than purely residential and it is possible that the continuance of a regulation which might be construed as unreason- able would appear to be discrimination and an abridgement of the rights of equal opportunity.
The petitioners have filed with this board an agreement which we incorporate into our report and file with the town. Relying upon the condition of the fulfillment of this agreement, we recommend as follows:
It is the unanimous opinion of the Board that the request, if granted by the town meeting, would tend to improve the safety, health, convenience and welfare not only of this particular locality but to the town as a whole. We therefore recommend that this article be adopted.
GEORGE M. GLIDDEN, HERBERT E. INGALLS, HENRY S. BALDWIN, RALPH J. CURTIS,
Planning Board.
74
TOWN DOCUMENTS
[Dec. 31
Voted, Article 8. To accept the report of the Planning Board and adopt their recommendations as follows:
That the town change from a residential to a business area the two parcels of land owned by Grace S. French located on Humphrey street, the first to be used only as a right of way and the second to be used only as a gasoline filling station:
First Parcel: Beginning at the corner of Cardillo terrace and Humphrey street; thence southwesterly by Humphrey street, 145.91 feet; thence northwesterly 30 feet; thence northeasterly 136 feet; thence southeasterly 30 feet to the point of beginning; containing about 4230 square feet.
Second Parcel: Beginning at a point on Humphrey street 145.91 feet from the corner of Cardillo terrace and Humphrey street; thence running southwesterly by Humphrey street 100 feet to Glen road; thence northwesterly along Glen road 80 feet; thence northeasterly 100 feet; thence southeasterly to point of beginning, containing about 8000 square feet.
112 voting; For 106; Against 6; carried by more than two-thirds vote.
Voted, Article 9. To accept the report of the Finance Commit- tee and adopt their recommendations as follows:
That the Board of Selectmen be authorized to sell the town scales.
Voted, Article 10. To accept the report of the Finance Com- mittee and adopt their recommendations as follows:
That action under this article be indefinitely postponed.
Voted to dissolve.
Dissolved at 9.45 P.M.
Attest: RALPH D. MERRITT, Town Clerk.
Resigns from Planning Board
October 3, 1934.
Resignation of John R. Hurlburt from the Planning Board of the town of Swampscott, received on the above date, same to take effect at once on account of his business.
Attest: RALPH D. MERRITT, Town Clerk.
STATE ELECTION
The Commonwealth of Massachusetts
Essex ss.
To either of the constables of the town of Swampscott in said county, Greeting:
In the name of the Commonwealth of Massachusetts you are hereby required to notify and warn the inhabitants of said town who are qualified to vote in elections to meet in their respective precincts in said Swampscott on Tuesday, November 6, 1934, at 6 o'clock A.M., for the following purposes:
To bring in their votes to the election officers on one ballot for the following officers:
Governor, Lieutenant Governor, Secretary, Treasurer, Auditor, Attorney General, Senator in Congress, Representative in Congress, Councillor, Senator, Representative in General Court (2), District Attorney, Clerk of Courts, Register of Deeds, County Commissioner (1), Associate County Comissioners (2).
Register of Probate and Insolvency. To fill vacancy.
To vote Yes or No on the following questions:
75
RECORDS OF TOWN CLERK
1934]
Question No. 1-Law submitted upon referendum petition. Shall a law described as follows:
This law amends General Laws, chapter 131, as previously amended, by repealing section 105A thereof and adding thereto three new sections, 105B, 105c, and 114A.
Section 105B provides that whoever uses any trap or other de- vice for capture of fur bearing animals, which is not designed to kill such animal at once or to take it unhurt and which is likely to cause continued suffering to an animal caught therein, shall be fined fifty dollars, but traps or other devices for protection of property, set not more than fifty yards from any building, cultivated plot, or en- closures used for rearing poultry or game birds, to the use of which the presence of vermin may be detrimental, are excluded from the application of this section.
Section 105c provides for the submission to the voters at a mu- nicipal election in any city or town upon petition, of the question, of whether the operation of section 105B shall be suspended or if it has been already suspended, of the question whether it shall again be operative in such city or town.
Section 114A provides that the Commissioner of Conservation may suspend the operation of section 105B for a period not exceed- ing thirty days within any specified territory under the control of his department.
The law also provides for the submission, by the selectmen to the voters at a special town meeting in the current year, upon petition, of the question as to whether the provisions of section 105B shall be sus- pended in any town; and which was approved by both branches of the General Court by vote not recorded, be approved ?
Yes
No
Question No. 2-To obtain a full expression of opinion, voters should vote on both of the following questions:
(a) If a voter desires to permit the sale of any and all alcoholic beverages in this town he will vote "YES" on both questions.
(b) If he desires to permit the sale of wines and malt beverages only herein, he will vote "NO" on question 1 and "YES" on question 2.
(c) If he desires to prohibit the sale of any and all alcoholic beverages herein, he will vote "NO" on both questions.
1. Shall licenses be granted in this town for the sale therein of all alcoholic beverages (whisky, rum, gin, malt beverages, wines and all other alcoholic bev- erages) ?
2. Shall licenses be granted in this town for the sale therein of wines and malt beverages (wines and beer, ale and all other malt beverages) ?
Question No. 3. Shall the parti-mutuel system of betting on licensed horse races be permitted in this county ?
Question No. 4. Shall the pari-mutuel system of betting on licensed dog races be permitted in this county ?
Yes
No
Yes
No
Yes
No
Yes
No 1
The polls will be open from 6 A.M. to 6 P.M.
And you are directed to serve this warrant by posting attested copies thereof seven days at least before the time of said meeting as directed by vote of the town.
76
TOWN DOCUMENTS
[Dec. 31
Hereof fail not, and make due return of this warrant, with your doings thereon, at the time and place of said meeting.
Given under our hands this twenty-fifth day of October, 1934.
KENNETH W. ULMAN, ERNEST C. BLANCHARD, PHILIP E. BESSOM,
Selectmen of Swampscott.
A true copy. Attest: WAYNE ANDERSON, Constable.
RETURN ON THE WARRANT
Pursuant to the within warrant to me directed, I have notified the legal voters of Swampscott by posting attested copies of said warrant at the Town Hall, Post Offices, at least one public and con- spicuous place in each precinct in the town and at or in the imme- diate vicinity of each railroad station in Swampscott, on Friday, October 26, 1934, the posting of said notices being seven days before the time of said meeting.
WAYNE ANDERSON, Constable.
STATE ELECTION Tuesday, November 6, 1934
In accordance with the foregoing warrant the voters of Swamp- scott, assembled at their voting places in the several precincts and were called to order at 6 A.M. by the presiding officers. The warrant with the return thereon was read by the clerk in each precinct.
The following were appointed precinct officers and qualified for same.
Precinct 1. Warden, Edward J. Jordan; Clerk, Wilbert J. Arsen- ault; Inspectors, William H. Dow, John H. Keating; Tellers, Bertram H. Thompson, Josephine H. Spinney, Lauretta M. Fournier, Wayne Anderson, Ella J. Turner, John E. Spencer.
Precinct 2. Warden, Louis N. Crocker; Clerk, John E. Coville; Inspectors, Francis H. McCarron, Carl J. Berry; Tellers, Charles R. Sellman, Bell M. Walsh, Laura J. Pollay, John D. Healey, Martha F. Duren, George H. Stone.
Precinct 3. Warden, Stuart P. Ellis; Clerk, Albert Stone; In- spectors, George F. Clay, Donald L. Sawyer; Tellers, Howard B. Horton, John G. McLearn, Almer A. Jackson, Alfred J. Duratti, Charles Watts ,Edward Mulligan.
Precinct 4. Warden, Edward A. Sawyer; Clerk, Thomas J. Mc- Manus; Inspectors, John B. Cahoon, Leon W. Howard; Tellers, Bes- sie F. Maguire, Horace P. Fifield, Guy T. White, George A. Devine, Francis M. Fletcher, Joseph D. Hanley.
Precinct 5. Warden, Walter L. Kehoe; Clerk, Gladys Laxton; Inspectors, Irving A. Curtis, Mary E. Brogan; Tellers, Pasquale M. Pagnotta, William Mahan, Mary G. Boyce, Winnifred G. Jacobs, Harold L. Kehoe, Margaret Brogan.
Precinct 6. Warden, Henry E. Acker; Clerk, Harvey L. South- ard; Inspectors, Harry G. Hutchinson, George H. Chaisson; Tellers, Robert A. Lecomte, Anna M. Burke, Charles N. Gallup, Charles M. Cahoon, Margaret V. Freeman, Glidden Carroll.
Precinct 7. Warden, Charles D. Addison; Clerk, Eustis B. Grimes; Inspectors, Lewis A. Coleman, James J. Finnegan; Tellers, Annie C. Ward, Catherine Hodges, Bernard F. McDermott, Martin Lally, Ralph H. Reed, Ralph Melzard.
77
RECORDS OF TOWN CLERK
1934]
Precinct 8. Warden, Charles A. Flagg; Clerk, Mildred A. Gan- non; Inspectors, Ellen Q. Lynch, Eleanor T. Hamilton; Tellers, Grace E. Mills, Sarah J. Conners, M. J. Duratti, John C. Pirie, Joseph Don- lan, Pauline Duncan.
The balloting started at 6 o'clock A.M. and the count started at 2 P.M. The boxes registered correctly and the checks on the voting lists were the same as the vote cast. Polls closed at 6 P.M.
There were cast the following number of votes:
Precinct 1, 570, 2 A. V., 572 total; Precinct 2, 579, 4 A. V., 583 total; Precinct 3, 587, 7 A. V., 596 total; Precinct 4, 578, 2 A. V., 580 total; Precinct 5, 607, 8 A. V., 615 total; Precinct 6, 546, 8 A. V., 554 total; Precinct 7, 595, 12 A. V., 607 total; Precinct 8, 584, 6 A. V., 590 total.
Total vote cast 4697.
Precincts
1
2 3 £ 4
5
6
7 8 Total
For Governor:
John W. Aiken, Chelsea, (SL)
8 0 0
1
1
1 0 0
11
Gaspar G. Bacon,
Boston (R)
239 384 388 427 501 374 409 462 3184
James M. Curley, Boston (D)
229 150 141 125 98 138 178 110 1169
Freeman W. Follett, Haverhill (P)
Frank A. Goodwin,
Boston (ET)
71
36
57
21
15
33
6
12
251
Alfred Baker Lewis, Cambridge (SP)
4
0
2
2
0
1
0
2
11
Edward Stevens, Boston (C)
1
0
1
0
0
1 6
0
3
6
Blanks
18
12
7
4
0
10
1
58
For Lieutenant Governor:
Elizabeth Donovan,
No. Brookfield (SP)
10
1
4
4
0
3
1
3
26
John W. Haigis,
Greenfield (R)
274 399 416 439 503 389 402 455 3277
Horace I. Hillis, Saugus (SL)
14
7
5
4
0
5
0
2
37
Joseph L. Hurley, Fall River (D)
Florence L. Lawton, Worcester (P)
9
2
4
1
0
3
1
1
21
Blanks
33
8
19
7
3
28
0 14
3
9
For Secretary:
Walter Burke, New Bedford (C)
2
1
4
2
0
3
2
3
17
Frederic W. Cooke, Somerville (R)
295 409 421 450 505 382 420 455 3337
George L. McGlynn, Beverly (SL)
14
5
3
4
2
5
1
0 34
Leslie A. Richards, S. Hadley (S)
3
2
5
3
0
4
1
5
23
Joseph Santosuosso, Boston (D)
William B. Taylor, Plymouth (P)
5
3
1
1
0
4
0
0
14
Blanks
42
17
29
12
7
35
16
17
175
1
0
0
0
0
4
0
7
231 166 144 125 109 125 189 117 1206
Horace Riley, Boston (C)
1
0
4
0
0
1
9 121
211 146 133 108 101 121 167 110 1097
2
78
TOWN DOCUMENTS
[Dec. 31
For Treasurer: Oscar U. Dionne, New Bedford (R) William R. Ferry, Newton (P)
248 366 376 398 469 344 359 410 2970
11
12
15
5
5
7
5
5
65
Thomas Gilmartin, Brookline (SL)
10
4
6
7
0
3
2
0
32
Charles F. Hurley, Cambridge (D)
249 176 160 154 129 157 214 152 1391
Harry Maltzman, Boston (S)
3
1
4
4
1
3
2
5
23
Frederick S. Reynolds, Lynn (C)
7
1
4
0
2
3
2
1
20
Blanks
44
23.
31
12
9
37
23
17
196
For Auditor:
Henning A. Blomen,
Cambridge (SL)
10
0
4
6
0
.4
1
0
25
Thomas H. Buckley, Abington (D)
222 160 151 138 141 138 208 172 1330
Alonzo B. Cook,
285 396 389 408 453 356 358 387 3030
Walter S. Hutchins, Greenfield (S)
4
1
7
7
4
5
4
2
2
2
0
0
3.
0
1
10
For Attorney General:
Morris Berzon, Everett (S)
9
0
5
6
0
3
0
3
26
Paul A. Dever,
Cambridge (D)
213 155 135 122 106 128 180 123 1162
Charles A. Flaherty, Saugus (C)
6
3
1
4
0
3
2
2
21
George F. Hogan, Nahant (P) 10
10
6
4
2
7
2
2
43
Fred E. Oelcher,
Peabody (SL)
8
1
5
3
0
4
0
0
21
Joseph E. Warner, Taunton (R)
280 398 415 425 500 374 391 441 3224
Blanks
46
16
29
16
7
35
32
19
200
For Senator in Congress:
Albert Sprague Coolidge, Pittsfield (S)
7
1
5
12
0
2
1
2
30
W. Barnard Smith, Brookline (P)
4
3
5
1
5
4
2
3
27
David I. Walsh, Fitchburg (D)
274 187 201 179 166 194 248 190 1639
Robert M. Washburn, Boston (R)
234 377 355 369 435 322 334 383 2809
Albert L. Waterman, Boston (SL)
6
2
3
4
0
4
1
1 21
Paul C. Wicks, Greenfield (C)
4
0
2
1
0
1
1
1
10
Blanks
43
13
25
14
9
27
20
10
161
For Congressman, Sixth District:
A. Piatt Andrew, Gloucester (R)
348 442 434 449 508 394 433 453 3461
224 141 162 131 107 160 174 137 1236 Blanks
For Councillor, Fifth District:
Eugene B. Fraser, Lynn (R)
310 426 426 443 504 389 410 461 3371
5 37
Paul Sker, Worcester (C) Blanks
51
24
43
21
17
48
36
25
265
Boston (R)
79
RECORDS OF TOWN CLERK
1934]
William G. Hennessey,
Lynn (D)
201 127 117 100
97 114 166 106 1028
John F. Jordan, Peabody (S) 12
5 15
12
1
6
1
3
55
Blanks
49
25
36
25
13
45
30
20
243
For Senator, First Essex District:
Joseph B. Clancy, Lynn (D) 250 163 161 144 122 163 205 157 1365 276 392 392 408 477 357 378 404 3084
Albert Cole, Lynn (R)
Blanks 46 28
43
28
16
34 24 29
248
For Representatives in General Court, Twelfth Essex District: Malcolm L. Bell,
Marblehead (R)
269 400 385 407 454 355 370 425 3065
Edward J. Duggan, Marblehead (D)
205 139 126 121 106 129 191 116 1133
Edmond Talbot, Jr.,
229 338 334 356 429 303 302 344 2635 Salem (R)
Omer P. Theriault, Salem (D)
110
66 73
54
67
73 83
66
592
Blanks
331 223 274 222 174 248 268 229 1969
For District Attorney, Eastern District:
Hugh A. Cregg,
Methuen (R)
John J. Foley, Swampscott (D)
299 211 218 182 181 186 250 165 1692 27 25 12 25 28 22 171 20 12
For Clerk of Courts, Essex County:
Archie N. Frost, Andover (R)
288 400 398 428 489 363 383 435 3184
Toivo Koylion, Amesbury (S)
10
0
3
11
0
4
0 3
31
Harry C. Mamber, Lynn (D)
Blanks
211 144 146 108 108 125 178 115 1135 63 39 33 62 46 37 18
For Registrar of Deeds, Essex Southern District:
Charles A. Dullea, Lynn (D)
236 152 163 133 118 135 198 121 1256
Moody Kimball, Newburyport (R)
276 397 382 414 483 354 363 435 3104 60 34 51 33 34 337
For County Commissioner, Essex County:
Charles M. Boyle, Peabody (D)
208 139 129 100 97 113 160 108 1054
Raymond H. Trefry, Marblehead (R)
282 399 411 427 486 372 404 441 3222
William Wilson, Amesbury (S),
18
5
8
10
3
8
1
7
60
Blanks
64
40
48
43
29
61
42
34
361
Associate Commissioners, Essex County:
Louis J. Dion,
Lynn (D)
225 152 155 134 121 132 202 139 1260
Alexander Gregory, Lynn (S)
30
14 22
22
10
13
12
10
133
George Heath, Amesbury (S)
21
13
9
14
8
12
4
5 86
Edwin C. Lewis, Lynn (R)
248 356 346 329 415 311 337 359 2701
Edgar S. Rideout, Beverly (R)
Blanks
233 332 335 369 433 313 321 385 2721 387 299 325 292 243 327 338 282 2493
14
65
46
347
49
Blanks
248 360 353 371 422 340 335 405 2834
Blanks
80
TOWN DOCUMENTS
[Dec. 31
For Registrar of Probate and Insolvency, Essex County (To fill vacancy) :
Arthur D. Fowler, Marblehead (R)
256 369 368 376 452 340 338 389 2888
Thomas McGinnis, Amesbury (S) 7
2
4
9
1
3
0
2
28
William F. Shanahan, Swampscott (D)
267 197 198 175 151 186 249 181 1604
Blanks
42
15
26
20
11
25
20
18
177
Question No. 1 Referendum:
Yes
180 207 203 196 209 180 207 186 1568
No 123 166 169 176 212 152 183 203 1384
Blanks 269 210 224 208 194 222 217 201 1745
Question No. 2:
1. Shall licenses be granted in this town for the sale therein of all alcoholic beverages (whisky, rum, gin, malt beverages, wines, and all other alcoholic beverages) ?
Yes
305 276 303 283 331 275 359 353 2485
No
174 243 226 239 238 222 193 196 1731
Blanks
93 64 67 58 46 57
55 41 481
Question No. 3:
Shall the pari-mutuel system of betting on licensed horse races be permitted in this county ? Yes
332 258 302 288 300 275 339 300 2394
No 133 232 208 223 250 201 199 242 1688
Blanks
107 93 86 69 65 78
69 48 615
Question No. 4:
Shall the pari-mutuel system of betting on licensed dog races be permitted in this county ?
Yes 233 189 207 184 174 179 225 189 1580
No 203 277 272 297 358 269 288 336 2300
Blanks
136 117 117 99
83 106 94 65 817
Dissolve at 11.15 P.M.
Attest:
RALPH D. MERRITT, Town Clerk.
Temporary Registrar
November 23, 1934.
The temporary appointment of Donald L. Sawyer, to the Board of Registrars, as assistant Registrar, for the recount, Wednesday, November 21, 1934, is hereby confirmed by the Board of Selectmen. Board of Selectmen,
Attest:
Guy T. White, Secretary. RALPH D. MERRITT, Town Clerk.
Result of Recount
November 21, 1934.
A petition being filed with the Town Clerk for a recount of votes cast at the State Election for Councillor Fifth District; Senator First Essex District and District Attorney, Essex County, same was held on the above date. The Board of Registrars were assisted by Ray- mond Owen, Walter L. Kehoe, Frank G. Melvin, Horace R. Parker, Eustis B. Grimes, Harry E. Cahoon, George J. Place, Walter F. Forbes, Jr., Irving Curtis, George Clay, J. Frank Welch, Charles M. Cahoon, and Henry E. Acker. On account of illness of William J.
1934]
RECORDS OF TOWN CLERK
81 .
Lynch, the Board of Selectmen appointed Donald L. Sawyer, assis- tant Registrar, for said recount.
The result of the recount was as follows: For Councillor, Fifth District:
Eugene B. Fraser of Lynn
3370
-
1
William G. Hennessey of Lynn
1029
+
1
John F. Jordan of Peabody
56
+
1
Blanks
242
-
For Senator, First Essex District:
Joseph B. Clancy of Lynn
1370
+
5
Albert Cole of Lynn
3077
-
7
Blanks
250
+
2
For District Attorney, Eastern District:
Hugh A. Cregg of Methuen
2824
10
John J. Foley of Swampscott
1703
+
11
Blanks
170
-
1
ARTHUR C. EATON,
HAROLD R. YOUNG, DONALD L. SAWYER,
Attest:
RALPH D. MERRITT, Clerk. RALPH D. MERRITT, Town Clerk.
Secretary of State Recount, December 17, 1934
A petition being filed with the Town Clerk for a recount of votes cast at the State Election for Secretary of State, same was held on above date. The Board of Registrars were assisted by George J. Place, Horace R. Parker, George Chaisson, W. Lawrence Kehoe, Eus- tis B. Grimes, Walter F. Forbes, Jr., George Clay, J. Frank Welch, Harry E. Cahoon, Charles M. Cahoon, Frank G. Melvin, and Henry E. Acker.
The result was as follows:
For Secretary: Walter Burke, New Bedford
17
Frederic W. Cook, Somerville
3339
+
2
George L. McGlynn, Beverly
32
2
Leslie A. Richards, South Hadley Joseph Santosuosso, Boston William B. Taylor, Plymouth Blanks
1098
+
1
15
+
1
173
2
ARTHUR C. EATON, WILLIAM J. LYNCH,
HAROLD R. YOUNG, RALPH D. MERRITT, Clerk, Board of Registrars.
Attest:
RALPH D. MERRITT, Town Clerk.
1
-
23
82
TOWN DOCUMENTS
[Dec. 31
TOWN CLERK'S STATISTICS
Births Recorded-186
Males, 86; Females, 100.
In January, 16; February, 20; March, 22; April, 9; May, 17; June, 10; July, 16; August, 17; September, 22; October, 18; Novem- ber, 13; December, 6.
Marriages Recorded-120
In January, 1; February, 2; March, 2; April, 11; May, 11; June, 21; July, 17; August, 11; September, 18; October, 15; November, 8; December, 3.
Deaths Recorded-120
Males, 65; Females, 55.
In January, 6; February, 6; March, 11; April, 11; May, 11; June, 11; July, 12; August, 9; September, 9; October, 13 Novem- ber, 9; December, 12.
Dogs Licensed-521
Males, 372; Females, 34; females spayed, 115.
Money paid to the Town Treasurer
Resident citizen fishing licenses
54 @ $2.00
Resident citizen hunting licenses
70
@ 2.00
Resident citizen sporting licenses
12 @ 3.25
Resident citizen minor and female fishing licenses
6
@ 1.25
Resident citizen lobster licenses
25 @ 5.00
Resident citizen sporting licenses 3 @ Free
Money paid to the Commissioner of Fisheries and Game.
RALPH D. MERRITT,
Town Clerk.
..
83
.
DIVISION OF ACCOUNTS
1934]
THE COMMONWEALTH OF MASSACHUSETTS Department of Corporation and Taxation DIVISION OF ACCOUNTS STATE HOUSE, BOSTON
May 1, 1934.
To the Board of Selectmen, Mr. Kenneth W. Ulman, Chairman, Swampscott, Massachusetts.
Gentlemen: I submit herewith my repor't of an audit of the books and accounts of the town of Swampscott for the period from July 1 to December 31, 1933, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. Herman B. Dine, Assistant Director of Accounts.
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 December 31, 1933, and report thereon as follows:
The financial transactions of the town, as recorded on the books of the several departments receiving and disbursing money for the town or committing bills for collection, were examined and checked for the period of the audit.
The books and accounts in the town accountant's offices were examined and checked in detail. The recorded receipts were com- pared with the records of the several departments collecting money for the town and with the treasurer's books, while the recorded dis- bursements were checked with the selectmen's warrants authorizing such payments and with the treasurer's cash book.
An analysis of the accountant's ledger was made, a trial balance was taken off, proving the accounts to be in balance, the necessary adjusting entries were made, and a balance sheet, which is appended to this report was prepared, showing the financial condition of the town as of December 31, 1933.
The books and accounts of the town treasurer were examined and checked in detail. The recorded receipts were compared with the accountant's books, with the records of the several departments collecting money for the town, and with the other sources from which money is paid into the town treasury. The payments were checked with the warrants authorizing the treasurer to disburse town funds and with the accountant's books. The cash balance on February 26, 1934, was verified by a reconciliation of statements furnished by the banks of deposit and by an actual count of the cash in the office.
The payments on account of debt and interest were checked with the amounts falling due and with the cancelled securities on file.
The savings bank books representing the investments of the several trust and investment funds in the custody of the town treas- urer were examined and listed. The income was proved and the disbursements were verified.
The books and accounts of the town collector were examined and checked in detail. The commitments of taxes and assessments, as well as departmental and water accounts receivable, were ver- ified. The recorded collections were compared with the payments to the treasurer, the abatements, as recorded, were checked with the records of the departments authorized to grant such abatements,
84
TOWN DOCUMENTS
[Dec. 31
and the outstanding accounts were listed and reconciled with the accountant's ledger. A further verification of the outstanding ac- counts was made by mailing notices to a number of persons whose names appeared on the books as owing money to the town, the re- plies received thereto indicating that the outstanding accounts, as listed, are correct.
The deeds representing the tax titles taken by the town were examined and listed. Arrangements are being made by the town treasurer toward the foreclosure of rights of redemption of prop- erty held under tax titles for a period of over two years.
The town clerk's records of dog and sporting licenses issued were examined and checked in detail. The recorded receipts were proved and payments to the town and to the State were verified.
The records of receipts from rent of the town hall, library fines, the sealer of weights and measures, the police, school, park and cem- etery departments, and from licenses and permits issued by the se- lectmen, the building and plumbing inspectors, and the health de- partment were examined. The recorded receipts were verified and compared with the payments to the treasurer and with the account- ant's books.
The records of water liens established by the water department were examined and checked in detail.
The surety bonds of the town treasurer, town clerk, and town collector for the faithful performance of their duties were examined and found to be in proper form.
Appended to this report, in addition to the balance sheet, are tables showing reconciliations of the treasurer's and the collector's cash, summaries of the tax, assessment, departmental, and water accounts, together with schedules showing the condition of the sev- eral trust and investment funds.
For the co-operation received from the several town officials during the progress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
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.