USA > Massachusetts > Essex County > Swampscott > Town annual report of Swampscott 1935 > Part 6
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Section 1. That the committee duly appointed by vote of the town of Swampscott, consisting of Philip W. Blood, Philip E. Bessom, Fred E. Russell, Louis I. Schreiner and George C. Thomas, commonly known as the High School Committee, be and they are hereby authorized to execute and file an appli- cation on behalf of the town of Swampscott to the United States of America for a grant to aid in financing the construction of the High School addition.
Section 2. That the committee duly appointed by vote of the town of Swampscott consisting of Philip W. Blood, Philip E. Bessom, Fred E. Russell, Louis I. Schreiner and George C. Thomas, commonly known as the High School Committee, be and they are hereby authorized and directed to furnish such information as the United States of America through the Federal Emer- gency Administration of Public Works may reasonably request in connection with the application which is herein authorized to be filled.
Voted, article 6. To accept the report of the Finance Committee and adopt their recommendations as amended, striking out the words "by the addition of two members, making the total seven" so as to read:
43
RECORDS OF TOWN CLERK
1935]
That the committee appointed by the Moderator under the vote of the special town meeting of March 25, 1935, to investigate and report on a High School, be continued in existence and that the Moderator have the authority at his discretion to fill any vacancy on the committee, and that said committee be authorized and empowered to engage an architect, enter into contracts and to undertake and perform any and all acts necessary or proper to lay out, build, equip and furnish, remodel, add to and enlarge a high school as provided by vote of this meeting under Article 3 of this warrant, within the appropriation therein specified.
Voted, article 7. To accept the report of the Finance Committee and adopt their recommendations as follows:
That action on this article be indefinitely postponed.
Voted to dissolve.
Dissolved at 8:10 P. M. Attest :
RALPH D. MERRITT, Town Clerk.
Special Town Meeting, Tuesday, June 11, 1935
In accordance with the warrant the town meeting members assembled at the Town Hall, and were called to order by John R. Hurlburt, Moderator at 8:30 P. M. the necessary quorum being present (103).
The warrant with the return thereon was read by the Town Clerk.
Voted, article 1. To accept the report of the Finance Committee and adopt their recommendations as follows:
That $5000 be transferred from the Reserve Fund to the account of Hawthorne brook, such sum to be used for the purchase of materials, trucks and machinery and other expense in connection with the enclosing Hawthorne brook, or a portion thereof, the work to be done as an ERA project under the supervision of the Water and Sewerage board.
Voted, article 2. To accept the report of the Finance Committee and adopt their recommendations as follows:
That action on this article be indefinitely postponed.
Voted, article 3. To accept the report of the Finance Committee and adopt their recommendations as follows:
That action on this article be indefinitely postponed.
Voted, to dissolve.
Dissolved at 8:45 P. M.
Attest: RALPH D. MERRITT, Town Clerk.
Special Town Meeting, Tuesday, December 10, 1935
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 dir- ected to notify the inhabitants of the town of Swampscott, qualified to vote in elections and in town affairs, to assemble in the Town Hall in said Swampscott on Tuesday, the tenth day of December, at 7:45 P. M., then and there to act on the following articles, viz:
Article 1. To hear and act on the report of the High School Building Committee.
Article 2. To see if the town will vote to appropriate, for the purpose of adding to, enlarging, remodeling the present high school building, commonly known as the Phillips School, and originally equipping such addition, a sum in addition to the $325,000 already appropriated for that purpose by the special town meeting of June 11, 1935, said sum to be expended under the direction of the High School Building Committee.
Article 3. To see if the town will vote to authorize the High School Building Committee to apply for, accept or reject an additional Federal grant for the purpose of adding to, enlarging and remodeling the present high school.
Article 4. To appropriate and raise by borrowing or otherwise, under any state or Federal laws, general or special as are applicable, such sum or sums as may be necessary for any or all of the purposes mentioned in the foregoing articles.
44
TOWN DOCUMENTS
[Dec. 31
Article 5. To see if the town will vote to transfer the sum of five thousand dollars ($5,000) from the Cemetery Lots Fund to the Cemetery Improvement account for the purpose of providing the material, equipment and other costs as required of the town under W. P. A. projects now being carried on.
And you are directed to serve this warrant by posting attested copies there- of at the Town Hall, Post Offices and in at least one public and conspicuous place in each precinct of the town and at or in the immediate vicinity of each railroad station in the town seven days before the day appointed for said meeting.
Hereof fail not, and make due return of this warrant, with your doings thereon, to the Town Clerk at the time and place of meeting aforesaid.
Given under our hands this twenty-seventh day of November, A. D., 1935. PHILIP E. BESSOM, LESTER B. MORLEY, R. WYER GREENE, Selectmen of Swampscott.
A true copy. Attest: FRANK H. BRADFORD, 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 conspicuous place in each precinct in the town, on Monday, December 2, 1935, the posting of said notices being seven days before the time of said meeting.
FRANK H. BRADFORD, Constable.
Special Town Meeting, Tuesday, December 10, 1935
In accordance with the warrant the town meeting members assembled at the Town Hall, and were called to order by John R. Hurlburt, Moderator, at 7:45 P. M. the necessary quorum being present (101). The warrant with the return thereon was read by the Town Clerk.
The report of the High School Building Committee was read by Phillip. W. Blood, Chairman.
HIGH SCHOOL BUILDING COMMITTEE REPORT
Report of the High School Building Committee to Special Town Meeting December 10, 1935:"
At the meeting of June 11, 1935, the town appropriated $325,000 to be raised by bond issue, to enlarge, remodel and equip the present high school. The figure of $325,000 was estimated by the architect, on preliminary plans ! ased on conditions and prices then prevailing, and after careful study and conferences with contractors.
In accordance with the vote of the town meeting of June 11, 1935, the High School Building Committee engaged J. Williams Beal Sons as architects to make detailed working plans and drawings for the remodeling and enlargement of the present high school and took up with the Federal authorities the matter of obtaining a Federal grant.
The plans were completed, a grant of $136,000 was obtained, and the com- mittee advertised for bids on the project.
The bids were opened November 22, 1935. There were four bids running from $338,000 to $360,000, with minor variations if certain work was omitted or retained. Since the estimate of $325,000 had been figured to include movable furniture and equipment, architects services, and services for a clerk of the works, and since the figures submitted by the bids covered only the construction of the building, it will be seen that the bids ran considerably over the estimate. The reasons for this are:
A. At the time the estimates were made the building market had long been demoralized, contractors had been without any great amount of work for a considerable period, and were bidding on jobs
45
1935]
RECORDS OF TOWN CLERK
at dangerously close margins. Many contractors had been forced into settlements with creditors or into bankruptcy.
B. A large amount of PWA work is being let out at the present time and contractors feel, and justly so, that they are entitled to a fair profit on their work; and, rather than bid at a figure to jeopardize all profit, they will run the risk of losing a job in hope of securing work later in another locality.
C. The scope of the project was somewhat enlarged by adding two additional class rooms at the suggestion of the School Department. Several additional public toilets were added in order that the auditorium and gymnasium might be operated at the same time as separate units. In addition, grading of the lots was included, as the Committee felt it would greatly add to the appearance of the build- ing if the grounds were put in suitable condition.
To carry out the project on the basis of the present bids will require a total appropriation of $405,000, i-e-,approximately $340,000 for the general contract of constructing the building, and $65,000 for furnishings, architect fees and contingent items. This will necessitate an additional appropriation of $80,000. Against the appropriation already made a Federal grant of $136,000 has been awarded. Against the additional appropriation a Federal grant of $36,000 is anticipated though not promised. On this basis the project if carried out would cost $405,000 of which $233,000 would be paid by the town and $172,000 by the Federal Government. It is possible that the additional cost may be less than $80,000, but this amount should be authorized if the project is to be carried through.
In reply to the question which has been raised as to whether the building could be built more cheaply by the town if WPA aid were rejected, the answer is, in the opinion of the Committee, most emphatically no. While the Com- mittee has been unable to find another project under the present 45% grant set up which has actually been figured both with and without PWA aid, the contractors who have bid on the present job state that the difference cannot possibly run over 10%. As 10% on the contract amounts to $34,000 and as the town has already received a grant of $136,000 with a possible addition of $36,000, making a total of $172,000 in all, to reject Federal aid would be to give up $136,000 at the least or $172,000 at the most in order to save $34,000.
The present set up as to Federal aid differs from that of a year ago. A year ago it was ordinarily 30% of the cost. The wage rates to be paid were set by the Federal authorities. Hence it was impossible in certain localities where wages in the building trades were low to build cheaper without than with Federal aid. In Maine for example some projects were built without Federal aid be- cause skilled labor could be hired for $4.00 or $5.00 a day, whereas if Federal aid were used the regulations made the rate $9.60 per day.
Under the present 45% grant set up the rates of pay are fixed by the State Labor Board and are essentially the same as the union rates in the loc- ality. It would not be possible to erect a large school building under union conditions and pay an appreciably lower wage than that set by the State with- out connivance between contractor and employee. This condition, if brought to light, might result in strikes and costly delays not only in finishing the build- ing but also in severely hampering the School Department.
The Committee feels that it will be for the best interest of the town if the additional appropriation of $80,000 is authorized and permission given to the Committee to apply for an additional grant to reduce the additional cost.
Respectfully submitted, PHILIP W. BLOOD, Chairman PHILIP E. BESSOM, FRED E. RUSSELL, LOUIS I. SCHREINER, GEORGE C. THOMAS.
Voted, article 1. To accept and adopt the report of the High School Building Committee. (Unanimous.)
Voted, article 2. To accept the report of the Finance Committee and adopt their recommendations as follows:
46
TOWN DOCUMENTS
[Dec. 31
That for the purpose of building an addition to, enlarging and remodeling the present high school building, commonly known as the Phillips School, located on Greenwood avenue, Swampscott, and originally equipping and furn- ishing such addition, as voted by the town under article 3 and article 6 of the special town meeting of June 11, 1935, there now be raised and appropriated, in addition to the sum of $325,000 appropriated by vote of the town under article 3 of said special town meeting of June 11, 1935, the sum of $80,000. by notes or bonds of the town; and to that end that the Treasurer with the approval of the Selectmen be and hereby is authorized to borrow for said purpose in addition to the sum of $325,000 authorized by vote of the town under article 3 of the special town meeting of June 11, 1935, a sum not to ex- ceed $80,000, and to issue bonds or notes therefor, said bonds or notes to be issued and payable in accordance with the provisions of Massachusetts General Laws, Chapter 44, and amendments thereof and additions thereto, Chapter 241 of the Acts of 1935, either or both, and or any other act or acts relating to borrowing for such purpose; the whole loan to be paid in not more than 20 years or at such earlier period as may be determined by the Treasurer with the approval of the Selectmen.
All moneys received from the Federal government under any act auth- orizing the grant of money to towns for this purpose shall be applied to meet the cost of building and originally equipping and furnishing said addition and enlargment; or to the payment of the loan herein authorized; or the money to be borrowed to be reduced by the amount of the grant received and applied to the cost of the project; or in any or all of said ways. There were 107 members voting, 89 for and 18 no; carried by more than two-thirds vote.
Voted, article 3. To accept the report of the Finance Committee and adopt their recommendations as follows:
That by reason of the extra cost of the proposed high school addition and the additional appropriation vote by the town therefor by the foregoing article, the High School Building Committee be authorized to apply for, accept or reject an additional Federal grant for said purpose.
Voted, article 4. To accept the report of the Finance Committee and adopt their recommendations as follows:
That action under this article be indefinitely postponed.
Voted, article 5. To accept the report of the Finance Committee and adopt their recommendations as follows:
That the sum of $5,000. be transferred from the Cemetery Lots Fund to the Cemetery improvement account for the purpose of providing material, equipment and other cost as required of the town under WPA projects now being carried on.
Voted, to dissolve.
Dissolved at 9:10 P. M.
Attest: RALPH D. MERRITT, Town Clerk.
47
RECORDS OF TOWN CLERK
1935]
TOWN CLERK'S STATISTICS
Births recorded, 216; males 111; females 105.
In January, 17; February, 14; March, 17; April, 15; May, 27; June,25; July, 15; August, 25; September, 25; October, 10; November, 18; December, 8.
Marriages recorded, 122;
In January, 1; February, 8; March, 4; April, 8; May, 8; June, 23; July, 9; August, 13; September, 14; October, 17; November, 11; December, 6.
Deaths recorded, 122; males, 70; females, 52.
In January, 10; February, 11; March, 11; April, 10; May, 13; June, 10; July, 10; August, 11; September, 6; October 10; November, 9; December, 11.
Dogs licensed, 608; males, 422; females, 52; females spaded, 134. Money paid to Town Treasurer.
Resident citizen fishing licenses 27 @ $2.00
Resident citizen hunting licenses 76 @ 2.00
Resident citizen sporting licenses 12 @ 3.25
Resident citizen minor and female fishing licenses 6 @ 1.25
Resident citizen sporting licenses 3 @ Free
Resident citizen lobster licenses 20 @ 5.00
Money paid to the Commissioner of Fisheries and Game.
RALPH D. MERRITT. Town Clerk.
48
TOWN DOCUMENTS
[Dec. 31
THE COMMONWEALTH OF MASSACHUSETTS Department of Corporation and Taxation DIVISION OF ACCOUNTS STATE HOUSE, BOSTON
June 4, 1935.
To the Board of Selectmen, Mr. Philip E. Bessom, Chairman, Swampscott, Massachusetts.
Gentlemen: I submit herewith my report of an audit of the books and accounts of the town of Swampscott for the period from July 1 to December 31, 1934, 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 Corporations and Taxation, State House, Boston.
Sir :- In accordance with your instructions, I have made an audit of the books and accounts of the town of Swampscott for the period from July 1 to December 31, 1934, and report as follows thereon:
The financial transactions, as entered on the records of the several depart- ments receiving or disbursing town funds or committing bills for collection, were examined, checked, and compared with the town accountant's records.
The books and accounts of the town accountant were examined and check- ed in detail. The receipts, as recorded, were checked with the treasurer's books and with the records of the several departments in which money was collected or bills were sent out for collection. The recorded payments were compared with the treasurer's cash book and with the treasury warrants.
The appropriations and transfers as entered on the accountant's ledger were checked with the town clerk's records of financial votes.
The ledger accounts were checked and analyzed, the necessary adjusting entries were made, a trial balance was taken off, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town as of December 31, 1934.
The books and accounts of the town treasurer were examined and checked in detail. The recorded receipts were compared with the records in the several departments collecting money for the town and with other sources from which money is paid into the town treasury. The recorded payments were checked with the selectmen's warrants authorizing the disbursement of town funds and with the accountant's books. The cash book was footed and the cash bal- ance on March 19, 1935, was proved by verifying the cash in the office and by reconciling the bank accounts with statements furnished by the banks of deposit.
The payments on account of maturing debt and interest were proved with the amounts falling due and checked with the cancelled securities on file.
The savings bank books representing the investment of the several trust funds in the custody of the town treasurer were personally examined. The in- come and disbursements were verified, and the transactions and balances were compared with the accountant's ledger.
The tax title deeds on hand, representing the tax titles taken by the town, were examined and listed, and checked with the tax commitments.
The books and accounts of the town collector were examined and checked in detail. The tax, assessment, departmental, and water accounts outstanding at the time of the previous examination were audited, and all subsequent commitments were proved. The recorded payments to the treasurer were com- pared with the treasurer's cash book, the abatements were checked with the records of the departments authorized to grant such abatements, and the out- standing accounts were listed and proved to the accountant's ledger.
49
DIVISION OF ACCOUNTS
1935]
The outstanding accounts were verified by mailing notices to many persons whose names appeared on the books as owing money to the town, the replies received thereto indicating that the accounts, as listed, are correct.
The town clerk's record of dog licenses issued on behalf of the county and for sporting licenses, the proceeds of which are paid to the State, were checked, and the payments to the town and to the Division of Fisheries and Game were verified. .
The records of other licenses and permits granted were examined and checked, the payments to the treasurer were compared with the treasurer's receipts, the outstanding accounts were listed, and the cash on hand was verified.
In addition to the departments mentioned, the available records of all other departments receiving money for the town were checked and the pay- ments to the treasurer were verified.
Appended to this report, in addition to the balance sheet, are tables show- ing a reconciliation of the treasurer's and the collector's cash, summaries of the tax, assessment, tax title, departmental, and water accounts, as well as tables showing the trust fund transactions.
For the co-operation extended and the assistance rendered by the several town officials during the audit, I wish, on behalf of my assistants and for my- self, to express appreciation.
Respectfully submitted, HERMAN B. DINE, Assistant Director of Accounts.
RECONCILIATION OF TREASURER'S CASH
Balance July 1, 1934
$212,074.53 804,835.64
$1,016,910,17
Payments July 1 to December 31, 1934,
$893,562.43
Balance December 31, 1934,
123,347.74
$1,016,910.17
Balance January 1, 1935,
$123,347.74
Receipts January 1 to March 19, 1935,
98,474.35
$221,822.09
Payments January 1 to March 19, 1935,
Balance March 19, 1935:
Cash in office, verified,
$2,755.49
Security Trust Company of Lynn,
26,337.07
The Second National Bank of Boston,
7,775.40
Central National Bank of Lynn,
21,539.00
Manufacturers National
Bank of Lynn,
16,750.83
Payroll advances,
3,430.54
78,588.33
$221,822.09
Reconciliation of Bank Accounts March 19, 1935
Balance per check book
Outstanding checks
Balance per Bank Statement
Depositories
Security Trust Company of Lynn,
$26,337.07
$673.65
$27,010.72
The Second National Bank of Boston,
7,775.40
7,775.40
Central National Bank of lynn.
21,539.00
.96
21,539.96
Manufacturers National
Bank of Lynn,
16,750.83
8,725.47
25,476.30
per list
$143,233.76
Receipts July 1 to December 31, 1934,
50
TOWN DOCUMENTS
[Dec. 31
RECONCILIATION OF TOWN COLLECTOR'S CASH
Balances March 19, 1935:
Taxes 1933-property,
$630.68
Taxes 1934-property,
3,461.04
Motor vehicle excise taxes 1934,
8.00
Moth assessments 1933,
2.00
Moth assessments 1934,
14.25
Sewer assessments 1933,
5.94
Sewer assessments 1934,
36.12
Sidewalk assessments 1934,
28.32
Interest on taxes and assessments,
109.37
Water rates:
1933,
194.74
1934,
182.35
1935,
1,846.76
Water services:
1934,
7.00
1935,
6.41
Water liens,
21.00
Accounts Receivable:
School,
45.00
Parks,
43.60
Cemetery-sale of lots,
10.00
Selectmen's licenses, permits, etc.,
12.00
Collector's fees,
16.85
Tax title redemption,
296.04
Tax title interest,
8.96
Plumbing inspector receipts,
10.00
Excess cash March 19, 1935,
$7,064.15
Balance March 19, 1935:
Cash in office, verified,
$1,466.92
Security Trust Company per statement,
5,597.23
$7,064.15
Taxes-1930
Tax titles disclaimed July 1 to December 31, 1934,
$96.00
Payments to treasurer July 1 to December 31, 1934
$96.00
Taxes-1931
Tax titles disclaimed July 1 to December 31, 1934,
$102.00
Payments to treasurer July 1 to December 31, 1934,
$102.00
Taxes-1932
Outstanding July 1, 1934,
$15,638.33
Refunds,
5.28
Tax titles disclaimed,
105.60
Moth assessments 1932 reported as taxes 1932,
.75
$15,749.96
Payments to treasurer July 1 to December 31, 1934,
$4,621.88
Abatements July 1 to December 31, 1934,
584.74
Transferred to tax titles July 1 to December 31, 1934,
10,543.34
$15,749.96
Taxes 1933-Polls
Outstanding July 1, 1934,
$322.00
Payments to treasurer July 1 to December 31, 1934,
$24.00
Abatements July 1 to December 31, 1934,
56.00
Outstanding December 31, 1934,
242.00
$322.00
.
$6,996.43 67.72
1935]
DIVISION OF ACCOUNTS
51
Outstanding January 1, 1935,
$242.00
Abatements January 1 to March 19, 1935,
$46.00
Outstanding March 19, 1935, per list,
196.00
$242.00
Taxes 1933-Property
Outstanding July 1, 1934,
$87,313.25
Tax title disclaimed,
97.60
Tax titles reported in error,
43.92
Overpayment by collector, adjusted,
.03
$87,454.80
Payments to treasurer July 1 to
December 31, 1934,
$42,577.02
Abatements July 1 to December 31, 1934.
119.07
Transferred to tax titles July 1 to December 31, 1934,
27,341.79
Outstanding December 31, 1934,
17,416.92
$87,454.80
Outstanding January 1, 1935,
$17,416.92
Payments to treasurer January 1 to March 19, 1935,
$1,913.53
Outstanding March 19, 1935,
14,872.71
Cash balance March 19, 1935,
630.68
$17,416.92
Taxes 1934-Polls
Outstanding July 1, 1934,
$6,608.00
Additional commitments,
64.00
$6,672.00
Payments to treasurer July 1 to December 31, 1934,
$6,152.00
Abatements July 1 to December 31, 1934,
156.00
Outstanding December 31, 1934,
364.00
$6,672.00
Outstanding January 1, 1935,
$364.00
Unlocated difference,
2.00
Payments to treasurer January 1 to March 19, 1935,
$30.00
Outstanding March 19, 1935, per list,
336.00
$366.00
Taxes 1934-Property
Commitment per warrant,
$633,769.13 121.49
$633,890.62
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