USA > Massachusetts > Essex County > Swampscott > Town annual report of Swampscott 1941 > Part 6
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Attest:
MALCOLM F. MacLEAN, JR.,
Town Clerk.
5-1
TOWN DOCUMENTS
[Dec. 31
THE COMMONWEALTH OF MASSACHUSETTS
Department of Corporations and Taxation
DIVISION OF ACCOUNTS STATE HOUSE, BOSTON
March 14, 1941.
To the Board of Selectmen Mr. James W. Buchanan, Chairman Swampscott, Massachusetts
Gentlemen:
I submit herewith my report of an audit of the books and ac- counts of the town of Swampscott for the year ending December 31, 1940, 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:MC
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 year ending December 31, 1940, and report thereon as follows:
The records of financial transactions of the several departments receiving or disbursing money for the town or committing bills for collection, were examined and verified by a comparison with the books and records of the treasurer and the town accountant.
The books and accounts kept by the town accountant were ex- amined and checked in detail. The general and appropriation ledger accounts were analyzed and proved. The recorded receipts were compared with the treasurer's cash book, while the payments, as entered, were checked with the treasurer's cash book and with the treasury warrants. The appropriations, as recorded on the ledger, were checked with the town clerk's records of town meetings. 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 De- cember 31, 1940, was prepared and is appended to this report.
The books and records 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 was paid into the town treasury.
55
DIVISION OF ACCOUNTS
1941]
The disbursements were checked with the selectmen's warrants authorizing the treasurer to disburse town funds and with the town accountant's books. The cash book was footed, and the cash balance on January 31, 1941, was proved by reconciliation of the bank bal- ances with statements furnished by the banks in which town funds are deposited and by actual count of the cash in office.
The payments of maturing debt and interest were checked with the amounts falling due and with the cancelled securities and cou- pons on file.
The savings bank books representing the investment of the trust and investment funds in the custody of the town treasurer were examined. The income was proved and all transactions were verified.
The securities and savings bank books representing the invest- ment of the municipal contributory retirement funds were personally examined. The receipts and disbursements were checked and the cash balance on January 31, 1941, was proved.
The tax titles taken by the town on account of unpaid taxes and assessments were examined and the amounts added to the tax title account were compared with the collector's records. The re- demptions of tax titles, as reported, were checked with the receipts as recorded on the treasurer's and the auditor's books, and the out- standing tax titles were listed, proved, and checked with the records at the Registry of Deeds.
The books and accounts of the town collector were examined and checked in detail. The taxes and assessments outstanding ac- cording to the previous examination were audited, and all subse- quent commitments were proved to the warrants issued for their collection. The recorded receipts were checked with the payments to the treasurer and with the auditor's books, the abatements as re- corded were compared with the assessors' record of abatements granted, and the outstanding accounts were listed and reconciled with the town accountant's ledger.
The commitments of departmental and water accounts were ex- amined and checked. The recorded receipts were checked with the payments to the treasurer and with the town accountant's books, the abatements as recorded were compared with the records in the departments authorized to grant abatements, and the outstanding accounts were listed and reconciled with the town accountant's books.
Verification of the correctness of the outstanding tax, assess- ment, departmental, and water accounts was obtained by mailing notices to a number of 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 recorded receipts from licenses and permits issued by the selectmen were checked with the records of applications on file, and the payments to the treasurer were verified by comparison with the treasurer's and the town accountant's books.
The recorded receipts of the town clerk on account of sporting and dog licenses were examined and checked in detail, the payments to the State and to the town treasurer being verified.
The surety bonds of the town officials required by law to fur- nish them were examined and found to be in proper form.
In addition to the departments mentioned, the recorded receipts of the sealer of weights and measures, the building and plumbing inspectors, and the police, health, school and library departments were examined and checked in detail, the payments to the town treasurer being compared with the treasurer's and the town accoun- tant's books.
56
TOWN DOCUMENTS
[Dec. 31
There are appended to this report, in addition to the balance sheet, tables showing a reconciliation of the treasurer's cash, sum- maries of the tax, assessment, tax title, departmental, and water accounts, as well as tables showing the condition and transactions of the trust and retirement funds.
During the progress of the audit, co-operation was received from all own officials, for which, on behalf of my assistants and for myself, I wish to express appreciation.
Respectfully submitted,
HBD:MC
HERMAN B. DINE, Assistant Director of Accounts.
Board of Assessors
The Board of Assessors submits the following report for the year 1941:
The property in the town assessed by the local assessors Jan- uary 1, 1941 amounted to $23,978,126.00 an increase over the pre- vious year (1940) of $109,524.
The real estate valuation January 1, 1941 was $22,725,360.00 an increase over the previous year (1940) of $60,789.00 The valuation of personal estate assessed by the local assessors January 1, 1941 was $1,252,566.00 an increase over the previous year (1940) of $48,735.00.
There was charged on the excise tax on automobiles for the year 1941 $52,379.43 an increase over the previous year (1940) of $8,127.55.
The following tables show how the assessors arrived at the tax rate:
Liabilities, Town of Swampscott, 1941
*STATE ASSESSMENTS:
State Tax
$60,060.00
Auditing Municipal Accounts
604.83
Veterans Exemption
49.26
Charles River Basin
2,062.41
Metropolitan Parks
4,613.22
Nantasket Beach Maintenance
468.07
Boulevards
906.90
Metropolitan Planning Division
31.68
Metropolitan Water
34,594.86
Canterbury Street Highway
.23
State Assessment Deficit 1940
21.34
TOTAL STATE ASSESSMENTS
$103,412.80
COUNTY ASSESSMENTS:
*County Tax
38,088.03
Tuberculosis Hospital Assessment
10,051.71
TOTAL COUNTY ASSESSMENTS
48,139.74
1941]
TOWN APPROPRIATIONS:
(a) To be raised by Taxation
758,444.79
(b) To be taken from available funds 41,294.19
TOTAL TOWN APPROPRIATIONS
799,738.98
OVERLAY DEFICITS:
1939
531.53 1,125.17
1940
1,656.70
OVERLAY 1941
8,000.00
TOTAL LIABILITIES
$960,948.22
Assets
Property Tax, valuation $23,978,126 @ $27.00 per $1,000 $647,389.15 Available Funds 41,294.19
Overestimates 1940
28.16
Estimated Receipts (State Accounts)
110,126.53
Estimated Receipts (Town Accounts)
154,842.19
Poll Taxes
7,268.00
TOTAL ASSETS
$960,948.22
Tax levied by the State and County.
Estimated Receipts (Town)
Motor Vehicle and Trailer Excise
$40,183.44
Licenses
4,624.00
Fines
163.00
Special Assessments
6,927.00
General Government
745.00
Protection Persons and Property
51.00
Health and Sanitation
417.00
Charities (Other than Federal Grants)
8,795.12
Old Age Assistance (Other than Federal Grants)
13,945.63
Soldiers' Benefits
781.00
Schools
1,293.00
Libraries
775.00
Recreation
365.00
Water
65,937.00
Cemeteries
207.00
Interest on Taxes
4,633.00
Lynn Gas & Electric Company
(Sale Humphrey Street Duct)
5,000.00
$154,842.19
Estimated Receipts (State)
Income Tax Corporation Taxes
$70,637.22
6,818.06
Gasolene Tax
32,671.25
$110,126.53
57
REPORT OF BOARD OF ASSESSORS
58
TOWN DOCUMENTS
[Dec. 31
Table of Aggregates (1941)
Number of persons, partnerships and corporations as-
sessed on property
3,451
Number of polls assessed
3,634
Value of Assessed Personal Estate
$1,252,566.00
Value of Assessed Real Estate
$22,725,560.00
Value of Buildings Value of Land
$16,036,955.00 6,688,605.00
Tax Rate per $1,000
27.00
Number of Horses Assessed
4
Number of Acres of Land Assessed
1,675
Number Dwelling Houses Assessed
2,741
Taxes for State, County and Town Purposes
On Personal Estate
$33,819.54 613,593.67
On Real Estate
On Polls
7,268.00
TOTAL TAXES ASSESSED $654,681.21
FRANK E. MORRISON, Chairman, CLARENCE B. HUMPHREY, Secretary, JOHN A. HOLMES,
Board of Assessors.
Collector of Taxes
Malcolm F. Maclean, Jr., Collector of Taxes, in account with the Town of Swampscott
1941
Dr.
Real Estate taxes
$613,593.67
Personal taxes
33,819.54
Poll Taxes
7,268.00
Moth assessments
1,245.75
Sewer assessments
1,435.42
Sidewalk assessments
1,314.82
Committed Interest
411.29
Water Liens
4,014.29
Excise taxes
52,164.59
Poll taxes (supplementary)
16.00
Real Estate taxes (supplementary)
148.50
Poll tax fees
101.90
Interest on taxes at 4 per cent from October 1, 1941 to January 1, 1942
144.56
Interest on excise taxes
21.80
Unapportioned Sidewalks
1,397.95
Unapportioned Sewers (entrance fees)
100.00
$717,198.08
59
REPORT OF TREASURER
1941]
Cr.
Cash paid on moth assessments
$1,084.50
Cash paid on Sewer assessments
1,129.03
Cash paid on poll taxes
6,434.00
Cash paid on Real Estate taxes
511,348.42
Cash paid on Excise taxes
49,365.86
Cash paid on interest on taxes from October 1, 1941 to January 1, 1942
144.56
Cash paid on interest on Excise taxes
21.80
Cash paid on Sidewalk assessments
972.59
Cash paid on Water Liens
1,383.36
Cash paid on Personal taxes
31,482.56
Cash paid on Poll tax fees
101.90
Cash paid on Committed interest
315.80
Cash paid on Unapportioned sidewalks
77.09
Abatements on Poll taxes
624.00
Abatements on Real Estate taxes
8,258.89
Abatements on Personal taxes
552.49
Abatements on Excise taxes
2,046.19
Uncollected Moth assessments
161.25
Uncollected Poll taxes
226.00
Uncollected Real Estate taxes
94,134.86
Uncollected Personal taxes
1,784.49
Uncollected Sewer assessments
306.39
Uncollected Water Liens
2,630.93
Uncollected Committed Interest
95.49
Uncollected Sidewalk assessments
342.23
Uncollected Excise taxes
752.54
Uncollected Unapportioned sewers
100.00
Uncollected Unapportioned Sidewalk
1,320.86
$717,198.08
MALCOLM F. MacLEAN, JR., Collector of Taxes.
Treasurer's Report
James W. Libby, Treasurer,
In account with the Town of Swampscott for the year ended December 31, 1941.
Balance on hand, January 1, 1941
$91,999.52
RECEIPTS
Town Collector
$923,312.69
Commonwealth of Massachusetts
52,962.55
Temporary Loan Notes, issued in Anticipation of Revenue: Notes discounted
400,000.00
Tax Titles Redeemed
18,432.56
Essex County, Dog Tax Refund
1,170.41
Town Clerk, Dog Licenses
1,522.20
Sale of Duct Bank
5,000.00
60
TOWN DOCUMENTS
[Dec. 31
Trust Funds Income:
Joanna Morse Library Fund
104.43
Ellen R. Whittle Library Fund
40.20
Mary L. Thomson Library Fund
20.10
Phillips Medal Fund
55.76
Emma Y. Stocker Cemetery Lot Perpetual Care Cemetery Lots
6,593.00
Miscellaneous
511.05
$1,409,735.00
$1,501,734.52
Less:
Warrants paid
1,351,292.89
Balance, December 31, 1941
$150,441.63
Bonds and Notes Payable
Issued Inside Debt Limit
School Loans:
Schoolhouse Loan, 1925
(41/4 % )
$16,000.00
Schoolhouse loan, 1929
(41/2 % )
40,000.00
Total Schoolhouse debt outstanding
$56,000.00
Sewer Loans:
Sewerage Loan, 1926
(4%)
$2,000.00
Sewerage Loan, 1928
(4%)
12,000.00
Sewerage Loan, 1929
(.41/2 %)
54,000.00
Sewerage Loan, 1930
(4%)
39,000.00
Sewerage Loan, 1931
(4%)
30,000.00
Total Sewer Loans outstanding, issued inside debt limit
$137,000.00
Miscellaneous Loans:
Police Station loan, 1937
(134 %)
$11,000.00
Sewer and Drain Loan, 1937
(13/4 % )
6,000.00
Stable and Vault Loan, 1929
(41/2 %)
8,000.00
Total Miscellaneous Loans outstanding Total Loans outstanding, issued inside debt limit
$218,000.00
Issued Outside Debt Limit:
Essex County Tuberculosis Hospital Loan, 1925 (4%) $9,000.00
199,000.00
$208,000.00
Water Loans:
July 1, 1920, 17th issue Acts of 1916 (5 1/4 % ) $4,000.00
August 1, 1922, 18th issue Acts of 1916 (4 1/4 % ) 2,000.00
Total Water Loan Bonds and Notes outstanding $6,000.00
Sewer Loans: September 1, 1902, Series A-B-C-D Acts 1902 (31/2 %)
May 1, 1912, Acts of 1903 (4%)
$4,600.00 750.00
$25,000.00
High School Addition, 1936
10.05
1941]
REPORT OF TREASURER
61
August 1, 1921, Acts of 1920 (5%)
10,000.00
August 1, 1922,Acts of 1920 (4 1/4 %)
5,500.00
Total Sewer Loan Bonds and Notes Outstanding issued outside Debt Limit Total Loans outstanding, issued outside debt limit $234,850.00
$20,850.00
Liabilities
General Debt Bonds and Notes Payable, Issued Inside Debt Limit:
Due in 1942
$23,000.00
Due in 1943
23,000.00
Due in 1944
22,000.00
Due in 1945
22,000.00
Due in 1946
18,000.00
Due in 1947
17,000.00
Due in 1948
15,000.00
Due in 1949
15,000.00
Due in 1950
9,000.00
Due in 1951
9,000.00
Due in 1952
9,000.00
Due in 1953
9,000.00
Due in 1954
8,000.00
Due in 1955
5.000.00
Due in 1956
5,000.00
Due in 1957
3.000.00
Due in 1958
3,000.00
Due in 1959
3,000.00
$218,000.00
Issued Outside Debt Limit:
Due in 1942
$17,000.00
Due in 1943
17,000.00
Due in 1944
17,000.00
Due in 1945
14,000.00
Due in 1946
13,000.00
Due in 1947
13,000.00
Due in 1948
13,000.00
Due in 1949
13,000.00
Due in 1950
13,000.00
Due in 1951
13,000.00
Due in 1952
13,000.00
Due in 1953
13,000.00
Due in 1954
13,000.00
Due in 1955
13,000.00
Due in 1956
13,000.00
$208,000.00
Sewer Loans, Issued Outside Debt Limit:
Due in 1942
$6,350.00
Due in 1943
1,750.00
Due in 1944
1,750.00
Due in 1945
1,500.00
Due in 1946
1,500.00
Due in 1947
1,500.00
62
TOWN DOCUMENTS
[Dec. 31
Due in 1948
1,500.00
Due in 1949
1,500.00
Due in 1950
1,500.00
Due in 1951
1,500.00
Due in 1952
500.00
$20,850.00
Water Loans, Issued Outside Debt Limit:
Due in 1942
$1,500.00
Due in 1943
1,500.00
Due in 1944
1,500.00
Due in 1945
1,500.00
$6,000.00
TEMPORARY LOAN NOTES Issued in Anticipation of Revenue
No. Date Payable at Rate When Payable
Amount
647 Nov. 19, 1941 Security Trust Co., Lynn 0.10% November 10, 1942
$25,000.00
648 Nov. 19, 1941 Security Trust Co., Lynn 0.10% November 10, 1942
25,000.00
649 Nov. 19, 1941 Security Trust Co., Lynn 0.10% November 10, 1942
25,000.00
650 Nov. 19, 1941 Security Trust Co., Lynn 0.10% November 10, 1942
25,000.00
$100,000.00
Town Debt December 31, 1941
General Debt Bonds and Notes:
Inside Debt Limit Issues
$218,000.00
Outside Debt Limit Issues
208,000.00
Sewer Loan Bond and Notes
20,850.00
Water Loan Bond and Notes
6,000.00
Total Debt
$452,850.00
General Debt Statement Indicating Borrowing Capacity as of December 31, 1941
Valuation 1939, less abatements $24,286,346.00
Valuation 1940, less abatements 24,630,732.00
Valuation 1941, less abatements 24,907,772.00
Gross three years' valuation Average valuation
$73,824,850.00
24,608,283.33
Three per cent of average valuation $738,248.50
Less: Bonds and Notes issued within debt limit 218,000.00
Borrowing Capacity $520,248.50
1941]
TREASURER'S REPORT Principal and Interest Due in 1942
GENERAL DEBT
TOTAL
Inside Debt Limit
Principal
Interest
Outside Debt Limit Principal
SEWER LOANS Outside Debt Limit Principal
WATER LOANS Outside Debt Limit Principal
Interest
Principal
Interest
January
$820.00
$105.00
$925.00
February
2,535.00
$14,000.00
$1,990.00
$366.82
42.48
$14,000.00
4,934.30
March
$2,000.00
940.00
3,000.00
180.00
May
148.75
$250.00
15.00
250.00
163.75
June
4,000.00
820.00
$1,000.00
105.00
5,000.00
925.00
August
10,000.00
2,535.00
1,850.00
1,500.00
366.93
500.00
42.52
12,000.00
4,794.45
October
4,000.00
900.00
120.00
4,000.00
1,020.00
November
3,000.00
148.75
10.00
3,000.00
158.75
December
Total
of Principal. . . $23,000.00
$17,000.00
$6,350.00
$1,500.00
$47,850.00
Total
of Interest
$8,847.50
$4,140.00
$919.75
$295.00
$14,202.25
..
5,000.00
1,120.00
July
.
.
.
4,600.00
80.50
4,600.00
80.50
September
.
.
63
REPORT OF TREASURER
Interest
Interest
80.50
80.50
April
64
TOWN DOCUMENTS
[Dec. 31
Trust Funds
Joanna Morse Library Fund
Balance January 1, 1941 Principal Income accrued 1941
$5,196.00 104.43
Less withdrawals
$5,300.43 104.43
Balance, December 31, 1941
$5,196.00
Ellen R. Whittle Library Fund
Balance, January 1, 1941
Principal
$2,000.00
Income accrued 1941
40.20
$2,040.20
Less withdrawals
40.20
Balance, December 31, 1941
$2,000.00
Mary L. Thompson Library Fund
Balance, January 1, 1941
Principal
$1,000.00
Income accrued 1941
20.10
$1,020.10
Less withdrawals
20.10
Balance, December 31, 1941
$1,000.00
Fund for Perpetual Care of Cemetery Lots
Balance, January 1, 1941
$10,272.94
Deposits
4,689.50
Dividends, 1941
$14,962.44 206.47
$15,168.91
Less withdrawals
6,593.00
Balance, December 31, 1941
$8,575.91
Municipal Insurance Fund
$9,038.33
Balance, January 1, 1941 Dividends, 1941
181.66
Balance, December 31, 1941
$9,219 99
Phillips School Medal Fund
Balance, January 1, 1941 Principal
$1,000.00
1,756.22
$2,756.22
Dividends, 1941
55.38
Less withdrawals for medals
55.76
$2.755.84
Income accrued
$2,811.60
65
REPORT OF TREASURER
1941]
Emma Y. Stocker Cemetery Lot Trust Fund
Balance, January 1, 1941 Income accrued 1941
$500.00 10.05
$510.05
Less withdrawals
10.05
Balance, December 31, 1941 High School Alumni Fund (see note) Balance, January 1, 1940 Dividends, 1941
$4,437.07
88.18
Total
$4,525.25
Withdrawal, payment made on account of Scholarship awarded by Executive
Committee of High School Alumni
Association
$100.00
Balance, December 31, 1941
$4,425.25
NOTE-This is not a Town of Swampscott trust fund as defined by Chapter 282 of the General Acts of 1915, but is held by the Town Treasurer as Trustee for the Swampscott High School Alumni. It is included in this report in order that the members of the High School Alumni may be kept informed of its existence.
Respectfully submitted,
JAMES W. LIBBY, Town Treasurer.
Treasurer of Trust Funds and Custodian of all funds and securities, as provided for by Chapter 282 of the General Acts of 1915.
HENRY S. BALDWIN, CONRAD P. RICHARDSON, JAMES W. LIBBY, Trust Fund Commissioners.
$500.00
66
TOWN DOCUMENTS
[Dec. 31
Accounting Department
THE TOWN ACCOUNTANT
To the Board of Selectmen:
In accordance with the provisions of Chapter 41 of the General Laws, I herewith submit the following report of the Accounting Department for the year ending December 31, 1941:
RECEIPTS
Taxes:
1939 Real Estate
$5,194.19
$5,194.19
1940 Poll
128.70
1940 Personal
1,158.65
1940 Real Estate
108,410.41
109,697.76
1941 Poll
6,434.00
1941 Personal
31,482.56
1941 Real Estate
511,348.42
549,264.98
Tax Titles
16,877.27
16,877.27
Income Tax
61,969.84
Highway Chapter 420
34,127.25
Business Corporation Taxes
9,034.41
Wellington Bridge Main. Refund
.83
105,132.33
Licenses and Permits
Alcohol
28.00
Auctioneer
8.00
Beer
17.00
Common Victualer
40.00
Dealers
50.00
Oleo
1.50
Ice Cream
17.50
Milk
38.00
Junk
150.00
Innholders
35.00
Signs
17.00
Liquor
2,232.50
Sunday
2.00
Soap
2.00
Pedlars
30.00
Taxi
5.00
Express
5.00
Pool and Bowling
4.00
Elevator
3.50
2,686.00
Amount carried forward
$788,852.53
1941]
Amount brought forward Fines
Court Fines
29.20
29.29
29.20
Grants and Gifts
U. S. Grant A. D. C. Admin.
282.29
U. S. Grant A. D. C. Assistance
2,365.67
U. S. Grant O. A. A. Admin.
958.46
U. S. Grant O. A. A. Assist.
28,696.81
32,303.23
Humphrey Street Chapter 90
State
3,919.90
County
1,959.95
5,879.85
Dog Licenses from County
1,170.41
1,170.41
39,353.49
1940 Excise Taxes
1,837.18
1941 Excise Taxes
49,365.86
51,203.04
51,203.04
Special Assessments
1939 Moth
3.50
1940 Moth
194.00
1941 Moth
1,084.50
1,282.00
1939 Sewer
11.37
1940 Sewer
454.73
1941 Sewer
1,129.03
Unapportioned Sewers
25.00
1,620.13
1939 Sidewalk
24.08
1940 Sidewalk
270.41
1941 Sidewalk
972.59
Unapportioned Sidewalks
1,431.51
Sidewalks Paid in Advance
105.33
2,803.92
5,706.05
General Government
Selectmen
Gasoline
15.00
Zoning
82.50
Sale of Maps
7.25
104.75
Collector of Taxes
Charges and Fees
127.27
Costs
39.60
166.87
Treasurer
Tax Title Costs
210.00
210.00
Assessors
Receipts
20.50
20.50
Amount carried forward
$885,144.31
ACCOUNTANT'S REPORT
67
$788,852.53
68
TOWN DOCUMENTS
[Dec. 31
Amount brought forward
$885,144.31
Board of Appeals Hearing Fees
5.00
5.00
Planning Board
Hearing Fees
45.00
45.00
Protection of Persons and Property Police
Receipts
1.05
Licenses
64.00
65.05
Sealer of Weights and Measures Sealer's Receipts 89.95
89.95
Inspector of Buildings
Building Permits
148.00
148.00
Inspector of Plumbing
Plumbing Permits
314.00
314.00
Health (Tuberculosis)
913.58
913.58
Charities and Soldiers' Benefits
Welfare
State
1,230.56
Cities and Towns
574.35
Individuals
378.24
Aid to Depend.
Children (State)
2,015.15
4,198.30
Old Age Assistance
State
21,170.53
Cities and Towns
2,424.41
23,594.94
Soldiers' Benefits
State Aid
240.00
Military Aid
410.00
Soldiers' Burials
100.00
750.00
School
Tuition State Wards
398.51
Other Tuition
2,084.74
Rent of Hall
67.50
Sale of Materials and Old Books
63.48
Vending Machine
12.25
Miscellaneous
5.20
2,631.68
Amount carried forward
$885,144.31
69
ACCOUNTANT'S REPORT
1941]
Amount brought forward Library Fines
$885,144.31
879.27
879.27
Park
Rent of Fish House
562.30
562.30
Unclassified
Sale of Duct
5,000.00
Insurance Claims
504.06
5,504.06
40,203.25
Cemetery
Sale of Lots
4,611.00
Care of Lots
78.50
4,689.50
4,689.50
Water
1939 Water Rates
36.12
1940 Water Rates
5,294.12
1941 Water Rates
48,995.50
1939 Water Services
139.95
1940 Water Services
655.18
1941 Water Services
4,593.48
Water Miscellaneous
6.00
Water Interest
98.43
Water Rents
900.00
Water Liens
852.83
Water Liens Added to Taxes 1939
118.46
Taxes 1940
2,354.68
Water Liens Added to Taxes 1941
1,383.36
65,428.11
65,428.11
Interest
On Taxes
3,175.28
On Excise
23.02
On Tax Titles
1,351.29
On Committed Interest
428.02
4,977.61
4,977.61
Municipal Indebtedness
(Temporary Loan Notes
400,000.00
400,000.00
400,000.00
Agency
Dog Licenses
1,522.20
1,522.20
Trust Funds
Library Fund Incomes
Joanna Morse Fund Income
104.43
Ellen R. Whittle Fund Income 40.20
Mary E. Thomson Fund 20.10
Phillips Medal Fund Income 55.76
Emma Y. Stocker Fund Income
10.05
Amount carried forward
$1,400,442.78
Water Liens Added to
70
TOWN DOCUMENTS
[Dec. 31
Amount brought forward
$1,400,442.78
Cemetery Lots Fund 6,593.00
6,823.54 8,345.74
Refunds
Public Welfare
279.52
Old Age Assistance
84.50
Insurance
180.47
U. S. Grant Old Age Assistance
75.00
Gasoline
22.24
Claim Refund
300.00
Refund Sel. Federal Project 4.75
946.48
946.48
Receipts for Year
1,409,735.00
Balance, January 1, 1941
85,517.62
Total Receipts
$1,495,252.62
TRANSFERS
From Reserve Fund
To De Moria Claim
$100.00
To Selectmen's National Defense
25.00
To School Fire Alarm
84.00
To Workmen's Compensation
5.00
To Emergency Sewer
1,200.00
To Comminutor Station
600.00
To Accounting Wages
75.00
To Accounting Others
75.00
To Comminutor Station
700.00
To Cemetery Others
150.00
To Fire Wages
500.00
To School
200.00
To Dental Clinic
100.00
To Town Meeting
21.98
To Selectmen's Defense
100.00
To Fire Others
598.12
To Cemetery Others
150.00
To Forest Warden Others
75.00
To Selectmen Others
100.00
From Excess and Deficiency
To Public Safety Account
14,370.00
To Emergency Civilian Defense
7,046.00
To Mass. State Guard Reserve
3,200.00
To Town Hall Others
41.79
To Police Others
74.15
To Fire Others
388.22
To Dog Officer
6.00
To Public Welfare Others
540.26
To Cemetery Others
20.75
To Engineering Others
50.00
To Town Hall Others
60.00
To Street Lighting
2,200.00
To Town Meeting
16.50
To Fire Department Others
65.15
71
ACCOUNTANT'S REPORT
1941]
From Police Department Wages
To Police Dept. Others
400.00
From Repairs Central Fire Station
To Fire Dept. Others
389.40
From Central Fire Station Heating
To Fire Others
118.65
From Fire Department Wages
To Fire Dept. Others
214.35
From Cemtery Lots Fund
To Cemetery Wages
5,820.00
To Cemetery Others
737.00
From Water Rec. Res. for Approp.
To Water Wages
10,440.00
To Water Others
50,497.00
To Emergency Water
5,000.00
From Water Available Surplus
To Essex Street Water Main
9,200.00
To Worcester Avenue
4,400.00
To, Plymouth Avenue
350.00
To Forrest Avenue
1,798.00
To Pine Hill Road
1,970.00
From Commonwealth Avenue Sewer
To Commonwealth Ave. Outdrain Sewer
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