USA > Massachusetts > Essex County > Swampscott > Town annual report of Swampscott 1939 > Part 6
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MALCOLM F. MacLEAN, JR., Town Clerk.
June 13, 1939
On the above date notice was received from the Moderator of the appointment of the following committee under Article 3 of the annual town warrant to study any matter relative to Town Reports: James W. Buchanan, 110 Aspen road. Malcolm F. MacLean, Jr., 374 Humphrey street. James W. Santry, Jr., 50 Humphrey street. Attest:
MALCOLM F. MacLEAN, JR., Town Clerk.
August 18, 1939
On the above date notice was received of a joint meeting of the Planning Board and Board of Selectmen held August 19, 1939, at which time it was unanimously voted to elect Alfred L. Richards a member of the Planning Board. Attest:
MALCOLM F. MACLEAN, JR., Town Clerk.
October 27, 1939
On the above date notice was received from the Board of Select- men of the appointment of the following committee to handle the town's observance on Armistice Day.
For the American Legion: John C. Coughlin. John T. Lee. John D. Malone. For the Veterans of Foreign Wars: James F. Etter, Secretary. Daniel V. Dumas, Chairman. Wilbur J. 'Arsenault. Attest:
MALCOLM F. MacLEAN, JR., Town Clerk.
November 27, 1939
On the above date notice was received from the Moderator of the appointment of Joseph Atwood, 72 Banks road a member of the Finance Committee, in place of Harry D. Linscott, who has resigned. Attest:
MALCOLM F. MacLEAN, JR., Town Clerk.
48
TOWN DOCUMENTS
[Dec. 31
On Monday, November 27, 1939 copies of the warrant for the Special Town Meeting on December 5, 1939 were mailed to the Town Meeting Members.
Attest:
MALCOLM F. MacLEAN, JR., Town Clerk.
SPECIAL TOWN MEETING Tuesday, December 5, 1939
Essex, ss.
To either of the Constables in the Town of Swampscott, in the said County,
Greeting: In the name of the Commonwealth of Massachusetts you are hereby directed to notify the inhabitants of the Town of Swamp- scott, qualified to vote in elections and in town affairs, to assemble in the Town Hall in said Swampscott on Tuesday, the fifth day of December, 1939 at 7.45 P.M., then and there to act on the follow- ing articles, viz:
Article 1. To see if the town will vote to construct surface water drains with the necessary catch basins in any or all of the follow- ing: Manton road, Beach Bluff avenue, Magnolia road and Lexington circle, a total distance of 2250 feet, the same to be done as a W.P.A. project and appropriate money therefor, to be raised by loan or transferred from available funds, or take any action relative there- to, as recommended by the Surveyor of Highways. Sponsored by the Board of Selectmen.
Article 1A. To see if the town will vote to authorize the Board of Selectmen or the Surveyor of Highways to take by eminent do- main, for the purpose of constructing and maintaining a surface water drain, an easement 10.00 feet in width in, under and over the location hereinafter described and appropriate money therefor, to be raised by loan or transferred from available funds. Sponsored by the Board of Selectmen.
Beginning at the Northeast corner of land owned by the George S. Burton Estate; thence running Southwest by land of George S. Burton Estate and the Boston and Maine Railroad, for a distance of about two hundred and forty feet (240.00) to the Northerly line of Bradlee avenue. The above described line being the Easterly line of a drain easement over land of the George S. Burton Estate; the Westerly line being ten feet (10.00) from and parallel to the Easter- ly line.
Article 2. To see if the town will vote to construct surface water drains with the necessary catch basins in any or all of the following: Bradlee avenue, Stanwood road and Morton road, a total distance of 2420 feet, the same to be done as a W.P.A. project and appropriate money therefor, to be raised by loan or transferred from available funds, or take any action relative thereto, as recommended by the Surveyor of Highways. Sponsored by the Board of Selectmen.
Article 3. To see if the town will vote to appropriate a sum of money to be raised by loan or tranferred from available funds, to build a Recreational Lodge, so-called, at or near the summit of Jackson park, as a W.P.A. project, or take any action relative there- to, as recommended by the Board of Park Commissioners and the Board of Selectmen. Sponsored by the Park Commissioners and the Board of Selectmen.
Article 4. To see if the town will vote to resurface Humphrey street and remove the car tracks therefrom, from Atlantic avenue to the Marblehead line, or any part of the same, a distance of about 4800 feet, the same to be done as a W.P.A. or other Federal project
49
RECORDS OF TOWN CLERK
1939]
or with allotments from the State and County, and appropriate money therefor, to be raised by loan or transferred from available funds, or take any action relative thereto, as recommended by the Surveyor of Highways. Sponsored by Board of Selectmen.
Article 5. To see if the town will vote to carry on a street and/or sidewalk construction program in the town and appropriate money therefor, to be raised by loan or transferred from available funds, or take any action relative thereto, as recommended by the Board of Selectmen. Sponsored by the Board of Selectmen.
Article 6. To see if the town will vote to appropriate a sum of money, to be raised by loan or transferred from available funds, to carry on the W.P.A. Recreational Project for the remainder of the year or take any action relative thereto. Sponsored by the Board of Selectmen.
Article 7. To see if the town will vote to transfer the sum of $75.00 from the account of Engineering Wages to the account of Engineering Others. Sponsored by the Board of Selectmen.
Article 8. To see if the town will vote to authorize and direct the Board of Selectmen to compromise and settle the claim of Mary L. Sampson against the town and appropriate money therefor, to be raised by loan or transferred from available funds, or take any action relative thereto. Sponsored by the Board of Selectmen.
Article 9. To see if the town will vote to transfer a sum of money from the account of Fire Wages to the account of Fire Oth- ers. Sponsored by the Board of Fire Engineers.
Article 10. To see if the town will vote to appropriate a sum of money, to be raised by loan or transferred from available funds for street lighting. Sponsored by the Board of Selectmen.
Article 11. To see if the town will vote to transfer a sum of money to the Sidewalk Construction Account from available funds in the treasury or on hand, or take any action relative thereto. Spon- sored by the Board of Selectmen.
Article 12. To appropriate and raise by borrowing or other- wise under any general or special law which authorizes the town to raise money by borrowing or otherwise, such sum or sums of money as may be necessary for any or all of the purposes mentioned in the foregoing articles. Sponsored by the Board of Selectmen.
And you are directed to serve this warrant by posting an at- tested copy thereof at the Town Hall, Post Office and in at least two public and conspicuous places in each precinct in the town and at or in the immediate vicinity of each railroad station in the town not less than 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 meet- ing aforesaid.
Given under our hands this twenty-seventh day of November, A.D., 1939.
ROBERT G. BYRNE, JAMES W. BUCHANAN, 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 two public and con- spicuous places in each precinct in the town, and at or in the im-
50
TOWN DOCUMENTS
[Dec. 31
mediate vicinity of each railroad station in Swampscott on Monday, November 27, 1939, the posting of said notices being seven days before the time of said meeting.
WAYNE ANDERSON,
Constable.
SPECIAL TOWN MEETING Tuesday, December 5, 1939
In accordance with the warrant the town meeting members as- sembled at the Town Hall, and were called to order by the Moder- ator, John R. Hurlburt, at 8.00 P.M., the necessary quorum being present (95).
The warrant with the return thereon was read by Malcolm F. MacLean, Jr., Town Clerk.
The report of the Finance Committee was read by James W. Santry, Chairman.
Voted: Article 1. To accept the report of the Finance Com- mittee and adopt their recommendations as follows:
That the town construct surface water drains with the neces- sary catch basins in the following streets, namely Manton road, Beach Bluff avenue, Magnolia road, and Lexington circle, a total dis- tance of approximately 2250 feet; and that the said work be done as a Works Progress Administration Project, under the supervision of the Surveyor of Highways; and the Surveyor of Highways is hereby authorized to advertise for bids for materials, equipment and necessary supplies therefor; as provided for by Chapter 5 of the By-Laws; and that the sum of $8175.00 be appropriated there- for to be raised as follows: That the sum of $1177.19 be transferred from the Beach Bluff avenue drain account to the purposes set forth in this article; the sum of $116.42 be transferred from the Neighbor- hood road drain account to the purposes set forth in this article; the sum of $175.00 be transferred from the Millett Road Ledge account to the purposes set forth in this article; that the sum of $161.80 be transferred from the Tid street account to the purposes of this article, and that the balance of $6544.59 be raised by transfer from available funds in the Treasury, as provided for in our recommenda- tions under Article 12.
Voted: Article 1A. To accept the report of the Finance Com- mittee and adopt their recommendations as follows:
That the town authorize the Surveyor of Highways to take by eminent domain for the purpose of constructing and maintaining a surface water drain an easement ten feet in width in, under, and over the location hereinafter described, and that the sum of $100.00 be appropriated therefor, the same to be raised by transfer from the Excess and Deficiency Fund for this purpose as provided in our recommendation under Article 12.
Beginning at the Northeast corner of land owned by the George S. Burton Estate; thence running Southwest by land of George S. Burton Estate and the Boston and Maine Railroad, for a distance of about two hundred and forty feet (240) to the Northerly line of Bradlee avenue. The above described line being the Easterly line of a drain easement over land of the George S. Burton Estate; the Westerly line being ten feet (10.00) from and parallel to the East- erly line.
Unanimous.
Voted: Article 2. To accept the report of the Finance Commit- tee and adopt their recommendations as follows:
51
RECORDS OF TOWN CLERK
1939]
That the town construct surface water drains with the neces- sary catch basins in the following streets, namely Bradlee avenue, Stanwood road, and Morton road, a total distance of approximately 1470 feet, and that the said work be done as a Works Progress Ad- ministration Project, under the supervision of the Surveyor of High- ways, and the Surveyor of Highways is hereby authorized to pur- chase and hire the necessary equipment, materials, and supplies and the Surveyor of Highways is hereby authorized to advertise for bids for materials, equipment and necessary supplies therefor; as provid- ed for by Chapter 5 of the By-Laws; and that the sum of $4459.00 be appropriated therefor; the same to be raised by transfer from available funds in the Treasury as provided for in our recommenda- tion under Article 12.
Voted: Article 3. To accept the report of the Finance Com- mittee and adopt their recommendations as follows:
That action on this article be indefinitely postponed.
Voted: Article 4. To accept the report of the Finance Com- mittee and adopt their recommendations as follows:
That action on this article be indefinitely postponed.
Voted: Article 5. To accept the report of the Finance Com- mittee and adopt their recommendations as follows:
That the town carry on a sidewalk construction program under the supervision of the Surveyor of Highways, and the Surveyor of Highways is hereby authorized to purchase and hire the necessary equipment, materials, and supplies therefor; and the Surveyor of Highways is hereby authorized to advertise for bids for materials, equipment and necessary supplies therefor; as provided for by Chap- ter 5 of the By-Laws; and that the said work should be done as a. Works Progress Administration Project under the supervision of the said Surveyor of Highways; that the new sidewalk construction be done under the Continuous Sidewalk Act, and that the sum of $2000.00 be appropriated therefor; the same to be raised by trans- fer from available funds in the Treasury, as provided for in our recommendation under Article 12.
Voted: Article 6. To accept the report of the Finance Com- mittee and adopt their recommendations as follows:
That the sum of $275.00. be appropriated, the same to be raised by transfer from available funds in the Treasury, as provided for in our recommendations under Article 12, to carry on the W.P.A. Recreational Project for the remainder of the year.
Voted: Article 7. To accept the report of the Finance Com- mittee and adopt their recommendations as follows:
That the town vote to transfer the sum of seventy-five dollars ($75.00) from the account of Engineering Wages to the account of Engineering Others.
Voted: Article 8. To accept the report of the Finance Com- mittee and adopt their recommendations as follows:
That action on this article be indefinitely postponed.
Voted: Article 9. That the town transfer the sum of six hun- dred dollars ($600.00) from the account of Fire Department Wages to Fire Department Others.
Voted: Article 10. To accept the report of the Finance Com- mittee and adopt their recommendations as follows:
That the sum of $473.51 be appropriated for street lighting, the same to be raised by transfer from available funds in the Treasury as provided for in our recommendations under Article 12.
Voted: Article 11. To transfer $564.87 from the Excess and De- ficiency Fund to the account of Sidewalk Construction.
Voted: Article 12. To accept the report of the Finance Com- mittee and adopt their recommendations as follows:
52
TOWN DOCUMENTS
[Dec. 31
That upon receiving proper approval from the Commissioner of Corporations and Taxation, that the following funds be trans- ferred from the Excess and Deficiency Fund for the purposes enu- merated below:
Article 1. Manton road, Beach Bluff avenue, Magnolia road and Lexington circle surface water drains $6,544.59
Article 1A. Eminent domain easement
100.00
Article 2. Bradlee avenue, Stanwood road and Morton road surface water drains
4,459.00
Article 5. Sidewalk construction
2,000.00
Article 6. W.P.A. Recreational project
275.00
Article 10. Street lighting
473.51
Article 11. Sidewalk construction account
564.87
Making a total transfer from the Excess and Deficiency Fund of
$14,416.97
Dissolved at 8.50 P.M.
Attest:
MALCOLM F. MACLEAN, JR., Town Clerk.
December 15, 1939.
On the above date notice was received of the approval of the Attorney General of the by-law adopted by the town of Swampscott under Article 65 relative to the annual audit of accounts adopted February 28, 1939.
In accordance with the provisions of Section 32 of Chapter 40 the by-law adopted by the Town of Swampscott under Article 65 was published in the Lynn Item and Telegram December 26, 27, and 28, 1939.
Attest:
MALCOLM F. MACLEAN, JR., Town Clerk.
/
53
DIVISION OF 'ACCOUNTS
1939]
THE COMMONWEALTH OF MASSACHUSETTS
Department of Corporations and Taxation
DIVISION OF ACCOUNTS STATE HOUSE, BOSTON
To the Board of Selectmen Mr. Robert G. Byrne, Chairman Swampscott, Massachusetts.
March 18, 1939.
Gentlemen:
I submit herewith my report of an audit of the books and ac- counts of the town of Swampscott for the period from July 1 to De- cember 31, 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
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, 1938, and report thereon as follows:
The financial transactions, as entered on the records of the several departments receiving or disbursing town funds or commit- ting 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 checked in detail. The receipts, as recorded, were checked with the treasurer's books and with the records of the several depart- ments in which money was collected or bills were sent out for col- lection. The recorded payments were compared with the treasurer's cash book and with the treasury warrants.
The appropriations 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 resulting from the audit 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 De- cember 31, 1938.
It was noted that money received from an insurance company in settlement of claims for damage by fire to fire department build- ings was expended for repairs of the buildings without appropria- tion by the town, in which connection attention is called to the provisions of Section 53, Chapter 44, General Laws.
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
54
TOWN DOCUMENTS
[Dec. 31
town and with other sources from which money is paid into the town treasury. The recorded payments were checked with the select- men's warrants authorizing the disbursement of town funds and with the accountant's books. The cash book was footed and the cash balance on February 3, 1939, was proved by reconciling the bank balances 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 and investment funds in the custody of the town trea- surer were personally examined. The income and disbursements were verified, and the transactions and balances were compared with the accountant's ledger. The treasurer's record of tax titles held by the town were checked to the deeds on hand, the amounts transferred from the several tax and assessment levies to the tax title account being verified and proved to the accountant's records.
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 compared with the treasurer's cash book, the abatements were checked with the records of the depart- ments authorized to grant such abatements, and the outstanding accounts were listed and proved to the accountant's ledger.
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 payments to the treasurer were verified.
Appended to this report, in addition to the balance sheet, are tables showing 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, investment, and retirement fund transactions.
. For the cooperation extended by the several town officials during the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted,
HBD:O
HERMAN B. DINE, Assistant Director of Accounts.
55
DIVISION OF 'ACCOUNTS
1939]
RECONCILIATION OF TREASURER'S CASH
Balance July 1, 1938,
$94,443.79 728,098.61
$822,542.40
Payments July 1 to December 31, 1938, Balance December 31, 1938,
135,777.34
$822,542.40
Balance January 1, 1939,
$135,777.34
Receipts January 1 to February 3, 1939,
132,055.23
$267,832.57
Payments January 1 to February 3, 1939,
$82,555.48
Balance February 3, 1939: Security Trust Company of Lynn,
$117,232.56
Central National Bank of Lynn,
12,749.26
Manufacturers National Bank of Lynn,
24,597.43
Second National Bank of Boston, 20,967.29
Second National Bank of
Boston, Docket No. 1543F,
9,730.55
185,277.09
$267,832.57
RECONCILIATION OF BANK BALANCES,
February 3, 1939
Balance·
per check
book
Outstand- ing checks per list
Deposits in Transit
Balance per bank statements
Security Trust Com-
pany of Lynn,
$117,232.56
$2,700.11
$119,932.67
Central National
Bank of Lynn, 12,749.26
1,078.96
$2,037.10
11,791.12
Manufacturers Nation-
Bank of Lynn, 24,597.43
2,165.14
9,532.55
17,230.02
The Second National
Bank of Boston, 20,967.29
3,035.01
24,002.30
The Second National Bank of Boston,
Docket No. 1543F, 9,730.55
4,140.85
13,871.40
$185,277.09
$13,120.07
$11,569.65
$186,827.51
RECONCILIATION OF TOWN COLLECTOR'S CASH
Cash balances February 3, 1939, per tables:
Real estate taxes 1937,
$42.47
Real estate taxes 1938,
2,941.97
Moth assessments 1938,
5.75
Motor vehicle excise taxes 1938,
43.41
Unapportioned sidewalk assessments, 18.80
Sidewalk assessments added to taxes 1938, 9.08
Committed interest 1938, 1.36
Receipts July 1 to December 31, 1938,
$686,765.06
56
TOWN DOCUMENTS
[Dec. 31
Interest and costs on taxes,
39.51
Water rates: 1938, $41.84 1,444.79
1939,
1,486.63
Water rentals,
40.00
Water liens,
132.80
Water liens added to taxes 1938,
75.99
Petty cash advance,
50.00
$4,887.77
Balance February 3, 1939:
Security Trust Company of Lynn, per check book,
$3,556.04
Cash on hand, verified,
1,331.73
$4,887.77
Security Trust Company of Lynn
Balance February 3, 1939, per statement,
$13,088.59
Balance February 3, 1939, per check book,
$3,556.04
Outstanding checks February 3, 1939, per list,
9,532.55
$13,088.59
REAL ESTATE TAXES-1935
Tax titles disclaimed July 1 to
December 31, 1938
$152.36
Payments to treasurer July 1 to December 31, 1938,
$131.17
Abatements July 1 to December 31, 1938,
21.19
$152.36
POLL TAXES-1936
Outstanding July 1, 1938,
$100.66
Payment after abatement, adjusted,
2.00
Payments to treasurer July 1 to December 31, 1938,
$24.00
Abatements July 1 to December 31, 1938,
78.66
$102.66
Payment after abatement, adjusted,
$1.66
Payments to treasurer January 1 to
February 3, 1939,
$1.66
REAL ESTATE TAXES-1936
Outstanding July 1, 1938,
$1,932.98
Tax titles disclaimed July 1 to
140.40
Moth assessments 1936 reported as real estate taxes 1936,
.50
$2,073.88
Payments to treasurer July 1 to December 31, 1938, $668.66
Abatements July 1 to December 31, 1938,
126.77
Tax titles taken July 1 to December 31, 1938,
1,278.45
$2,073.88
December 31, 1938,
$102.66
57
DIVISION OF 'ACCOUNTS
1939]
POLL TAXES-1937
Outstanding July 1, 1938,
$159.94
Overpayment, refunded, July 1 to
December 31, 1938,
2.00
Payment after abatement, adjusted,
2.00
$163.94
Payments to treasurer July 1 to December 31, 1938,
$44.83
Abatements July 1 to December 31, 1938,
119.11
$163.94
PERSONAL TAXES-1937
Outstanding July 1, 1938,
$251.40
Interest on taxes reported as
11.02
Payments to treasurer July 1 to
December 31, 1938,
$116.66
Abatements July 1 to December 31, 1938,
145.76
$262.42
REAL ESTATE TAXES-1937
Outstanding July 1, 1938,
$44,999.69
Overpayments refunded, July 1 to
December 31, 1938,
512.16
Tax titles disclaimed July 1 to December 31, 1938,
137.28
$45,649.13
Payments to treasurer July 1 to December 31, 1938,
$35,160.62
Abatements July 1 to December 31, 1938,
57.85
Tax titles taken July 1 to December 31, 1938,
4,737.91
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