USA > Massachusetts > Essex County > Swampscott > Town annual report of Swampscott 1938 > Part 8
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$640.63
$20.02
Cash balance February 7, 1938, 10.40
620.61
$640.63
Outstanding February 8, 1938, Payments to treasurer February 8 to 23, 1938,
$10.40
Outstanding February 23, 1938, per list, recommitted to Malcolm F. Maclean, Jr., Collector,
610.21
$620.61
Water Rents
Commitment July 1 to December 31, 1937, Payments to treasurer
$240.00
July 1 to December 31, 1937,
$200.00
Outstanding December 31, 1937,
40.00
$240.00
Outstanding January 1, 1938,
$40.00
Commitment January 1 to February 23, 1938,
80.00
$120.00
Payments to treasurer
January 1 to February 7, 1938,
$40.00
Water rents 1937 reported as water services 1937,
40.00
Cash balance February 7, 1938,
40.00
$120.00
Cash balance February 8, 1938,
$40.00
Payments to treasurer February 8 to 23, 1938,
$40.00
Water Miscellaneous
Outstanding July 1, 1937,
$95.90
Water miscellaneous 1937 reported as
water services 1937, July 1 to December 31, 1937,
$95.90
Water Liens
Outstanding July 1, 1937,
$31.21
Commitment July 1 to December 31, 1937,
18.46
$49.67
Payments to treasurer July 1 to December 31, 1937,
$18.46
Abatements July 1 to December 31, 1937,
1.00
Outstanding December 31, 1937,
30.21
$49.67
$620.61
84
TOWN DOCUMENTS [Dec. 31
Outstanding January 1, 1938, Commitment January 1 to February 7, 1938: Water rates 1937, $6,153.69 105.08 Water services, Costs, 68.00
$30.21
6,326.77
$6,356.98
Payments to treasurer
January 1 to February 7, 1938,
$774.64
Abatements January 1 to February 7, 1938,
1.75
Outstanding February 7, 1938, per list, $5,377.28
Cash balance February 7, 1938, 203.31
5,580.59
$6,356.98
Outstanding February 8, 1938,
$5,580.59
Payments to treasurer February 8 to 23, 1938,
$404.51
Outstanding February 23, 1938, per list, recommitted to Malcolm F. Maclean, Jr .; Collector,
5,176.08
$5,580.59
Water Liens Added to Taxes-1935
Outstanding July 1, 1937,
$2.25
Abatements July 1 to December 31, 1937,
$2.25
Water Liens Added to Taxes-1936
Outstanding July 1, 1937,
$783.65
Payments to treasurer
July 1 to December 31, 1937,
$343.66
Tax titles taken
July 1 to December 31, 1937,
304.65
Outstanding December 31, 1937,
135.34
$783.65
Outstanding February 8, 1938, Outstanding February 23, 1938, per list, recommitted to Malcolm F. Maclean, Jr., Collector,
$135.34
Water Liens Added to Taxes-1937
Outstanding July 1 1937,
$4,586.67
Payments to treasurer
July 1 to December 31, 1937,
$1,432.44
Audit adjustments:
Water liens added to taxes 1937
reported as sewer assessments 1937
70.54
Outstanding December 31, 1937,
3,083.69
$4,586.67
$3,083.69
Outstanding January 1, 1938, Payments to treasurer January 1 to February 7, 1938, $380.09
$135.34
and February 7, 1938,
85
DIVISION OF ACCOUNTS
1938]
Audit adjustments: Water liens added to taxes 1937 reported as sewer assessments 1937,. 12.36
Abatements to be reported January 1 to February 7, 1938, $.97
Outstanding February 7, 1938, per list, 2,690.27
2,691.24
$3,083.69
Outstanding February 8, 1938,. per list,
$2,691.24
Payments to treasurer February 8 to 23, 1938,
$171.77
Abatements February 8 to 23, 1938,
9.97
Outstanding February 23, 1938, per list, recommitted to Malcolm F. Maclean, Jr., Collector, 2,509.50
$2,691.24
Cemetery Department Accounts Receivable
$471.50
Outstanding July 1, 1937, Payments to treasurer July 1 to December 31, 1937,
$2.00
Abatements July 1 to December 31, 1937,
100.00
Outstanding December 31, 1937, and
369.50
$471.50
Outstanding February 8, 1938,
$369.50
Outstanding February 23, 1938, per list, recommitted to Malcolm F. Maclean, Jr., Collector,
$369.50
Miscellaneous Receipts
Receipts July 1 to December 31, 1937: Sale of lots and graves, Bequests,
$747.00 400.00
$1,147.00
Payments to treasurer
July 1 to December 31, 1937,
$1,147.00
Receipts January 1 to March 7, 1938: Sale of lots and graves,
$200.00
Payments to treasurer January 1 to March 7, 1938,
$200.00
PHILLIPS SCHOOL MEDAL FUND
Savings Deposits
Total
On hand at beginning of year 1937
$2,759.21
On hand at end of year 1937,
$2,759.21 $2,780.08 == $2,780.08
February 7, 1938, per list,
86
TOWN DOCUMENTS
[Dec. 31
Receipts
Payments
1937
Income,
$71.62 Added to savings deposits, $20.87 Transferred to town, 50.75
$71.62
$71.62
JOANNA MORSE LIBRARY FUND
Savings Deposits
Total
On hand at beginning of year 1937,
$5,196.00
$5,196.00
On hand at end of year 1937,
$5,196.00
$5,196.00
Receipts
Payments
Income,
$157.04 Transfererd to town, $157.04
ELLEN R. WHITTLE LIBRARY FUND
Savings Deposits
Total
On hand at beginning of year 1937,
$2,000.00
$2,000.00
On hand at end of year 1937,
$2,000.00
$2,000.00
Receipts
Payments
1937
Income,
$60.45 Transferred to town,
$60.45
MARY L. THOMSON LIBRARY FUND
Savings Deposits
Total
On hand at beginning of year 1937, On hand at end of year 1937,
$1,000.00
$1,000.00
$1,000.00
$1,000.00
Receipts
Payments
1937
Income,
$30.23
Transferred to town,
$30.23
MUNICIPAL INSURANCE FUND
Savings Deposits
Total
On hand at beginning of year 1937, On hand at end of year 1937,
$8,083.02
$8,083.02
$8,327.33
$8,327.33
1937
87
DIVISION OF ACCOUNTS
1938]
Receipts
Payments
1937
Income,
$244.31 Added to savings deposits, $244.31
EMMA Y. STOCKER CEMETERY LOT FUND
Savings Deposits
Total
On hand at beginning of year 1937,
$506.25
$506.25
On hand at end of year 1937,
$512.66
$512.66
Receipts
Payments
1937
Income,
$12.66 Added to savings deposits, Transferred to town,
$6.41
6.25
$12.66
$12.66
CEMETERY INVESTMENT FUND
Savings Deposits
Total
On hand at beginning of year 1937,
$15,814.51
$15,814.51
On hand at end of year 1937,
$21,655.62
$21,655.62
Receipts
Payments
1937
Income,
$397.83
Sale of lots,
2,261.00
Added to savings deposits, Transferred to town,
$5,841.11
Bequests,
950.00
Transferred from town,
2,258.28
$5,867.11
$5,867.11
MUNICIPAL CONTRIBUTORY RETIREMENT FUNDS
Cash
Savings Deposits
Total
On hand at beginning of year 1937,
On hand at end of year 1937,
$1,394.20
$1,000.00
*$2,394.20
On hand February 7, 1938,
$1,563.65
$1,000.00
$2,563.65
..
26.00
88
TOWN DOCUMENTS
[Dec. 31
Receipts
Payments
1937
Contributions from members,
$2,052.82
savings bank,
$1,000.00
Appropriations
Refunds to members, 135.12
from town:
Annuities, 3.43
Expense Fund, Pensions,
$1,500.00
Pensions, 573.34
704.50
Administration expenses, 1,151.23 Cash on hand December 31, 1937, 1,394.20
$4,257.32
$4,257.32
January 1 to February 7, 1938
Contributions from town members,
$347.52
Cash on hand
January 1, 1938,
1,394.20
Cash on hand, February 7, 1938, Security Trust Company of Lynn, 1,563.65
$1,741.72
$1,741.72
*Distribution:
Annuity Savings Fund,
$1,904.37
Annuity Reserve Fund, 12.72
Pension Accumulation Fund, Expense Fund,
128.34
348.77
$2,394.20
Deposited in
Pensions,
$178.07
TOWN OF SWAMPSCOTT Balance Sheet-December 31, 1937
GENERAL ACCOUNTS
Cash:
General,
$209,114.65
Temporary Loans: In Anticipation of Revenue, Warrants Payable, Trust Fund Income:
$150,000.00 1,763.13
Petty Cash Advances:
Selectmen,
$10.00
Health,
25.00
Mary L. Thompson Library Fund, $1.04
Public Welfare,
25.00
Joanna Morse Library Fund, 1.11
Soldiers' Relief Agent,
25.00
Ellen R. Whittle Library Fund, .11
2.26
Library,
15.00
125.00
Special Deposit- Newsboys' Badges,
5.50 3,981.15 63.00
Levy of 1935:
Polls,
$119.00
Property,
252.33
Old Age Assistance: Assistance, $2,754.52
Levy of 1936:
Polls,
$168.00
Property,
6,027.25
6,195.25
Overestimates-State Assessments:
Levy of 1937:
Charles River Basin Assessment, $9.40
Polls,
$206.00
Metropolitan Planning Division, 1.98
Personal,
763.52
Real Estate,
128,478.95
129,448.47
219.10
136,015.05
1938]
DIVISION OF ACCOUNTS
Accounts Receivable: Taxes:
Sale of Real Estate Fund, Dog Licenses-Due County,
Federal Grants: Aid to Dependent Children,
$115.05
$371.33
Administration, 129.97
2,884.49
2,999.54
School,
25.00
Metropolitan Park Loan, Nantasket Loan Fund, 207.72
89
Motor Vehicle Excise Taxes:
Levy of 1934
$151.96
Levy of 1935,
472.27
Levy of 1936,
622.54
Levy of 1937,
1,500.83
Special Assessments:
Moth 1935,
$1.00
Moth 1936,
23.25
Moth 1937,
461.75
Sewer:
Unapportioned,
3,348.47
Added to taxes 1936,
103.34
Added to taxes 1937,
953.01
Tax Titles,
$41,051.36
Tax Possessions,
852.01
Departmental:
Town Hall,
$29.00
Fire,
79.84
Tree Warden,
58.00
Health,
821.20
Public Welfare,
2,961.47
Old Age Assistance,
598.62
School,
35.00
Park,
384.44
Cemetery,
369.50
Water:
Rates:
1936,
$1,259.80
1937,
12,378.68
$13,638.48
P. W. A. Loan Authorized and Unissued, Appropriation Balances: General, Non-Revenue,
$21,272.07 5,800.36
27,072.43
Water Department-Available Surplus,
35,593.36
3,909.10
Reserve Fund-Overlay Surplus, Overlays Reserved for Abate- ment of Taxes: Levy of 1936, Levy of 1937,
5,440.78
3,008.00
8,448.78
4,890.82
Revenue Reserved Until Collected: Motor Vehicle Excise Tax,
$2,747.60
Moth, $486.00
41,903.37
Sewer,
4,404.82
4,890.82
Tax Titles and Possessions,
41,903.37
Departmental,
5,337.07
Water,
18,137.47
Surplus Revenue,
73,016.33 126,676.77
TOWN DOCUMENTS
[Dec. 31
90
5,337.07
136,000.00
2,747.60
Services: 1936, 1937,
$89.77 479.35
Interest,
Rents,
$569.12 640.63 40.00
Liens:
Liens, $30.21
Added to taxes
1936, 135.34
Added to taxes 1937, 3,083.69
$3,249.24
18,137.47
Overlay Deficits :
Levy of 1923,
$19.50
Levy of 1932,
114.71
Levy of 1933,
118.24
Levy of 1935,
256.11
508.56
Overdrawn Accounts: Interest,
New High School,
$461.49 10,360.05
10,821.54
Underestimates-State Tax and Assessments and County Tax: State Tax,
$2,767.50
Metropolitan Park Sinking Fund,
341.69
West Roxbury and
Brookline Parkway,
131.22
Land Taking-Revere,
91.26
Ways in Malden, Wey-
mouth and Hingham, .04
1938]
DIVISION OF ACCOUNTS
91
Veterans' Exemption, County Tax,
33.83 783.78
Loans Authorized,
4,149.32 136,000.00
$569,750.45
$569,750.45
DEFERRED REVENUE ACCOUNTS
Sewer Assessments Apportioned But Not Due,
Apportioned Sewer Assessment Revenue:
$8,640.96
Due in 1938,
$2,341.24
1939,
2,312.97
1940,
2,302.94
1941,
1,353.74
1942,
116.12
1943,
101.81
1944,
74.13
1945,
19.01
1946,
9.50
1947,
9.50
$8,640.96
$8,640.96
92
TOWN DOCUMENTS
[Dec. 31
DEBT ACCOUNTS
Net Funded or Fixed Debt: Inside Debt Limit, Outside Debt Limit,
$351,454.00 336,596.00
Loans Inside Debt Limit:
Police Station,
$19,000.00
Sewer,
193,000.00
School,
126,654.00
Park and Miscellaneous,
12,800.00
$351,454.00
Loans Outside Debt Limit: County Tuberculosis Hospital,
$21,000.00
Sewer,
53,250.00
School,
243,346.00
Water,
19,000.00
336,596.00
$688,050.00
$688,050.00
1938]
DIVISION OF ACCOUNTS
93
TRUST AND INVESTMENT FUNDS
Trust and Investment Funds: Cash and Securities : Principal, Income,
$34,881.79 6,589.90
$41,471.69
Municipal Contributory Retirement Funds: Cash and Securities,
2,394.20
Library Funds : $5,196.00 Joanna Morse Fund, Principal, Ellen R. Whittle Fund, Principal, 2,000.00 Mary L. Thompson, Principal, 1,000.00
8,196.00
Municipal Insurance Fund: Principal,
$3,902.00
Income,
4,425.33
Emma Y. Stocker Cemetery Lot Fund: Principal, Income,
$500.00
12.66
512.66
Cemetery Lots Fund:
Principal,
$21,283.79
Income,
371.83
21,655.62
Municipal Contributory Retirement Funds:
Annuity Savings Fund,
$1,904.37
Annuity Reserve Fund,
12.72
Pension Accumulation Fund,
128.34
E'xpense Fund,
348.77
2,394.20
$43,865.89
[Dec. 31
94
TOWN DOCUMENTS
$43,865.89
Phillips School Medal Fund: Principal, Income,
$1,000.00 1,780.08
$2,780.08
8,327.33
95
DIVISION OF ACCOUNTS
1938]
THE COMMONWEALTH OF MASSACHUSETTS
Department of Corporations and Taxation DIVISION OF ACCOUNTS STATE HOUSE, BOSTON
November 15, 1938.
To the Board of Selectmen
Mr. Robert G. Byrne, 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 January 1 to June 30, 1938, 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.
TNW:0
Mr. Theodore N. Waddell Director of Accounts
Department of Corporations 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, 1938, and submit the following report thereon:
The financial transactions of the town as recorded on the books of the several departments were examined and checked in detail.
The town accountant's ledger accounts were analyzed. The appropriations and transfers as recorded were checked with the town clerk's record of town meetings and with the records of the finance committee, while other accounts were compared with infor- mation in the departments in which the transactions originated. A trial balance was taken off, proving the ledger to be in balance, and a balance sheet, showing the financial condition of the town on June 30, 1938, was prepared and is appended to this report.
The books and accounts of the town treasurer were examined and checked. The recorded receipts were checked with the town accountant's ledger and with the records of the departments collect- ing money for the town, while the payments were compared with the selectmen's warrants authorizing the expenditures. The cash balance on September 12, 1938, was verified by a reconciliation of the bank balances with statements furnished by the banks in which town funds are deposited.
The records of tax titles held by the town were examined. The taxes and assessments added to the tax title account were compared with the collector's records, the reported redemptions were verified, and the tax titles on hand were listed and reconciled with the accountant's ledger.
The accounts of the town collector were examined and checked in detail.
96
TOWN DOCUMENTS
[Dec. 31
The commitments of taxes, assessments and of departmental and water accounts receivable were verified. 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, and the outstanding accounts were listed and reconciled with the accountant's ledger.
Verification of the outstanding accounts was made by mailing notices to a large number of persons whose names appeared on the books as owing money to the town. Among the replies received was a claim from a tax payer to the effect that his water rates of 1938 in the amount of $13.00 were paid to the former collector. This claim was investigated and upon the receipt of proof of payment, the above amount was charged to the former collector who paid the money to the town treasurer on October 17, 1938.
The town clerk's record of sporting and dog licenses were exam- ined, the payments to the State being verified with receipts on file and the payments to the town treasurer being compared with the treasurer's cash book.
The records of receipts of the sealer of weights and measures, the selectmen, and the building and plumbing inspectors, as well as of the police, school, library, park, health and cemetery departments, were examined. The recorded receipts were checked and compared with the payments to the treasurer and with the accountant's books.
Appended to this report in addition to the balance sheet, are tables showing a reconciliation of the treasurer's and the collector's cash, as well as summaries of the tax, assessment, departmental, and water accounts.
For the cooperation 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.
Respectfully submitted,
HERMAN B. DINE, Assistant Director of Accounts.
RECONCILIATION OF TREASURER'S CASH
Balance January 1, 1938,
$209,114.65 343,927.43
$553,042.08
Payments January 1 to June 30, 1938,
$458,598.29
Balance June 30, 1938,
94,443.79
$553,042.08
Balance July 1, 1938,
$94,443.79
Receipts July 1 to September 12, 1938,
162,662.65
$257,106.44
Payments July 1 to September 12, 1938,
$126,707.97
Balance September 12, 1938:
Security Trust Company, Lynn, $44,648.52
Central National Bank, Lynn,
11,269.16
Manufacturers National Bank, Lynn, 51,401.55
Second National Bank of
Boston, 23,079.24
130,398.47
$257,106.44
Receipts January 1 to June 30, 1398,
97
DIVISION OF ACCOUNTS
1938]
RECONCILIATION OF BANK ACCOUNTS September 12, 1938
Depositories
Balance per Check Books
Outstand- ing Checks per List
Balance per Bank Statement
Security Trust Company of Lynn,
$44,648.52
$541.80
$45,190.32
Central National Bank of Lynn,
11,269.16
1,991.96
13,261.12
Manufacturers National Bank of Lynn,
51,401.55
4,184.97
55,586.52
The Second National Bank
of Boston,
23,079.24
23,079.24
$130,398.47
$6,718.73
$137,117.20
RECONCILIATION OF TOWN COLLECTOR'S CASH
Cash balances September 12, 1938:
Polls 1936,
$2.00
Polls 1937,
6.00
Real estate taxes 1937,
411.93
Polls 1938,
10.00
Personal property taxes 1938,
272.16
Real estate taxes 1938,
7,232.21
Motor vehicle excise taxes 1936,
48.32
Motor vehicle excise taxes 1937,
35.72
Motor vehicle excise taxes 1938,
1,346.59
Moth assessments 1937,
1.00
Moth assessments 1938,
7.75
Sewer assessments 1938,
12.56
Committed interest 1938,
2.51
Water liens added to taxes 1937,
34.72
Water liens added to taxes 1938,
74.91
Water services 1938,
59.97
Water rates 1938,
182.21
Interest-polls 1936,
.16
Interest-taxes and assessments 1937:
Polls,
$.24
Taxes and assessments,
17.01
Interest-motor vehicle excise taxes 1936,
4.30
Interest-motor vehicle excise taxes 1937,
2.40
Costs-polls 1936,
.35
Costs-polls 1937,
1.05
Costs-polls 1938,
1.40
Sales of cemetery lots and graves,
243.00
Tree warden,
3.00
Court fines,
3.00
Public welfare,
4.00
Collector's fees,
5.60
$10,026.07
$10,026.07
Balance, Security Trust Company, September 12, 1938, per check book,
17.25
98
TOWN DOCUMENTS
[Dec. 31
Security Trust Company of Lynn
Balance September 12, 1938, per statement, $8,902.55 Deposit in transit, credited September 13, 1938, 1,129.69
$10,032.24
Balance September 12, 1938, per check book, $10,026.07 Outstanding checks September 12, 1938, per list, 6.17
$10,032.24
TAXES-1926 Malcolm F. MacLean, Jr., Collector
Tax titles disclaimed
February 24 to June 30, 1938,
$1.40
Abatements February 24 to June 30, 1938
$1.40
TAXES-1927
Malcolm F. MacLean, Jr., Collector
Tax titles disclaimed
February 24 to June 30, 1938,
$12.20
Abatements February 24 to June 30, 1938,
$12.20
TAXES-1928
Malcolm F. MacLean, Jr., Collector
Tax titles disclaimed
February 24 to June 30, 1938,
$1.20
Abatements February 24 to June 30, 1938,
$1.20
TAXES-1929 Malcolm F. MacLean, Jr., Collector
Tax titles disclaimed
February 24 to June 30, 1938,
$1.20
Abatements February 24 to June 30, 1938,
$1.20
TAXES-1930 Malcolm F. MacLean, Jr., Collector
Tax titles disclaimed
February 24 to June 30, 1938,
$1.20
Abatements February 24 to June 30, 1938,
$1.20
TAXES-1931 Malcolm F. MacLean, Jr., Collector
Tax titles disclaimed
February 24 to June 30, 1938,
$1.27
Abatements February 24 to June 30, 1938,
$1.27
TAXES-1933 Ralph D. Merritt, Collector
Tax titles disclaimed January 1 to February 23, 1938,
$164.70
Payments to treasurer
January 1 to February 23, 1938,
$141.52
Abatements January 1 to February 23, 1938, 23.18
$164.70
99
DIVISION OF ACCOUNTS
1938]
TAXES-1934 Malcolm F. MacLean, Jr., Collector
Tax titles disclaimed
February 24 to June 30, 1938,
$6.75
Abatements February 24 to June 30, 1938,
$6.75
POLL TAXES-1935 Ralph D. Merritt, Collector
Outstanding January 1, 1938, Payments to treasurer
January 1 to February 23, 1938, $2.00
Outstanding' February 23, 1938, per list,
recommitted to Malcolm F. MacLean, Jr.,
Collector, 117.00
$119.00
Malcolm F. MacLean, Jr., Collector
Recommitment February 24, 1938,
$117.00
Payments to treasurer
February 24 to June 30, 1938,
$32.57
Abatements February 24 to June 30, 1938,
84.43
$117.00
PROPERTY TAXES -- 1935 Ralph D. Merritt, Collector
$252.33
Outstanding January 1, 1938, Payments to treasurer
January 1 to February 23, 1938,
$9.86
Abatements January 1 to February 23, 1938,
16.85
Outstanding February 23, 1938, per list,
recommitted to Malcolm F. MacLean, Jr.,
Collector, 225.62
$252.33
Malcolm F. MacLean, Jr., Collector
Recommitment February 24, 1938,
$225.62
Tax titles disclaimed February 24 to June 30, 1938,
117.20
$342.82
Payments to treasurer
February 24 to June 30, 1938,
$318.64
Abatements February 24 to June 30, 1938,
18.31
Transferred to tax titles
February 24 to June 30, 1938,
5.87
$342.82
POLL TAXES-1936 Ralph D. Merritt, Collector
$168.00
Outstanding January 1, 1938, Payments to treasurer January 1 to February 23, 1938, $2.00
Outstanding February 23, 1938, per list,
recommitted to Malcolm F. MacLean, Jr., Collector,
166.00
$168.00
$119.00
100
TOWN DOCUMENTS
[Dec. 31
Malcolm F. MacLean, Jr., Collector
Recommitment February 24, 1938, Payments to treasurer February 24 to June 30, 1938,
$46.98
Abatements February 24 to June 30, 1938,
18.36
Outstanding June 30, 1938,
100.66
$166.00
Outstanding July 1, 1938,
$100.66
Payments after abatement, adjusted,
2.00
Payments to treasurer
July 1 to September 12, 1938,
$10.00
Abatements July 1 to September 12, 1938,
6.00
Outstanding September 12, 1938, per list,
84.66
Cash balance September 12, 1938,
2.00
$102.66
PROPERTY TAXES-1936 Ralph D. Merritt, Collector
Outstanding January 1, 1938,
$6,027.25
Tax titles disclaimed
January 1 to February 23, 1938,
25.65
Audit adjustment:
Moth assessments 1936 reported as property taxes 1936,
.50
Payments to treasurer
January 1 to February 23, 1938,
$1,177.27
Abatements January 1 to February 23, 1938,
25.65
Outstanding February 23, 1938, per list, recommitted to Malcolm F. Maclean, Jr., Collector,
4,850.48
$6,053.40
Malcolm F. MacLean, Jr., Collector
Recommitment February 24, 1938,
$4,850.48
Tax titles disclaimed
229.50
$5,079.98
Payments to treasurer
February 24 to June 30, 1938,
$3,116.80
Abatements February 24 to June 30, 19382
27.00
Transferred to tax titles
February 24 to June 30, 1938,
2.70
Adjustment of recommitment,
.50
Outstanding June 30, 1938,
1,932.98
$5,079.98
Outstanding July 1, 1938,
$1,932.98
Adjustment:
Moth assessments 1936 reported as property taxes 1936,
.50
$1,933.48
Payments to treasurer
July 1 to September 12, 1938,
$541.03
Abatements July 1 to September 12, 1938,
114.00
Transferred to tax titles
July 1 to September 13, 1938,
1,278.45
$1,933.48
$166.00
$102.66
$6,053.40
February 24 to June 30, 1938,
101
POLL TAXES-1937 Ralph D. Merritt, Collector
Outstanding January 1, 1938, Payments to treasurer January 1 to February 23, 1938,
$6.00
Outstanding February 23, 1938, per list, recommitted to Malcolm F. Maclean, Jr., Collector,
200.00
$206.00
Malcolm F. MacLean, Jr., Collector
Recommitment February 24, 1938,
$200.00
Payments to treasurer
February 24 to June 30, 1938,
$40.06
Outstanding June 30, 1938,
159.94
$200.00
Outstanding July 1, 1938,
$159.94
Duplicate payment to be refunded,
2.00
$161.94
Payments to treasurer
July 1 to September 12, 1938,
$18.00
Outstanding September 12, 1938, per list,
137.94
Cash balance September 12, 1938,
6.00
$161.94
PERSONAL TAXES-1937 Ralph D. Merritt, Collector
Outstanding January 1, 1938,
$763.52
Overpayment by collector, refunded
January 1 to February 23, 1938,
6.60
$770.12
Payments to treasurer
January 1 to February 23, 1938,
$26.40
Abatements January 1 to February 23, 1938,
141.82
Outstanding February 23, 1938, per list, recommitted to Malcolm F. Maclean, Jr., Collector,
601.90
$770.12
Malcolm F. MacLean, Jr., Collector
Recommitment February 24, 1938,
$601.90
Payments to treasurer
February 24 to June 30, 1938,
$329.38
Abatements February 24 to June 30, 1938,
21.12
Outstanding June 30, 1938,
251.40
$601.90
Outstanding July 1, 1938,
$251.40
Interest reported as personal taxes 1937,
11.02
Payments to treasurer July 1 to September 12, 1938,
$116.66
Abatements July 1 to September 12, 1938,
145.76
$262.42
DIVISION OF ACCOUNTS
1938]
$206.00
$262.42
102
TOWN DOCUMENTS
[Dec. 31
REAL ESTATE TAXES-1937 Ralph D. Merritt, Collector
Outstanding January 1, 1938, $128,478.95
Refunds January 1 to February 23, 1938,
483.12
Audit adjustment: Moth assessments 1937 reported as real estate taxes 1937, 1.00
$128,963.07
Payments to treasurer
January 1 to February 23, 1938, $26,385.57
Abatements January 1 to February 28, 1938,
501.60
Outstanding February 23, 1938, per list, recommitted to Malcolm F. Maclean, Jr., Collector, 102,075.90
$128,963.07
Malcolm F. MacLean, Jr., Collector
Recommitment February 24, 1938,
$102,075.90
Refunds February 24 to June 30, 1938,
287.76
Transferred to tax titles in error,
198.00
Tax titles disclaimed
February 24 to June 30, 1938,
198.00
Audit adjustments:
Moth assessments 1937 reported as
real estate taxes 1937, $.50
Tax title on moth assessments 1937
reported as real estate taxes 1937, 1.00
1.50
$102,761.16
Payments to treasurer
February 24 to June 30, 1938,
$45,311.84
Abatements February 24 to June 30, 1938,
102.15
Transferred to tax titles
February 24 to June 30, 1938,
12,346.73
Audit adjustment:
Abatement real estate taxes 1937
reported as moth assessments 1937,
.75
Outstanding June 30, 1938,
44,999.69
$102,761.16
Outstanding July 1, 1938,
$44,999.69
Refunds July 1 to September 12, 1938,
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