USA > Massachusetts > Essex County > Swampscott > Town annual report of Swampscott 1951 > Part 12
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Car
887.00
Miscellaneous
300.14
Contagious Diseases and Quarantine ...
1,687.43
Inspections
1,784.75
Statistics
882.00
Miscellaneous
489.65
Secretary
260.00
6,932.95
Refuse and Garbage
29,640.00
29,640.00
District Nurse
1,750.00
1,750.00
Sewer
Salaries
Commissioners
495.00
Engineers
11,685.32
Clerk
204.20
12,384.52
Other Expenses
Gas and Oil
348.43
Trucks
158.09
Pipes and Fittings
8.63
Tools and Equipment
238.47
Repair Pumping Station
292.59
Flushing Sewers
300.00
Light and Power
1,993.88
Water
101.23
Miscellaneous
1,390.54
Office Supplies
84.42
Telephone
155.08
5,071.36
Brooks
173.13
173.13
Emergency Sewer
178.11
178.11
Particular Sewer
131.05
131.05
Amount carried forward
$424,591.74
140
TOWN DOCUMENTS
[Dec. 31
Amount brought forward .... ....
$424,591.74
New Sewers
Equipment
1,345.00
Contractor
23,718.39
Supplies
807.98
Advertising
92.00
Miscellaneous
176.12
26,139.49
Fisherman's Beach Culvert
20,308.17
20,308.17
Sewer Station
3,853.70
3,853.70
Amount carried forward
$474,893.10
1951 SUMMARY OF HEALTH AND SANITATION
Transfer
From 1950
To
Approp.
Expend.
Transfer From
Balance to Revenue
Health Wages
11,036.42
9,606.49
1,429.93
Others
7,100.00
6,932.95
167.05
Refuse & Garbage
29,640.00
29,640.00
District Nurse
1,750.00
1,750.00
Sewer Wages
13,134.83
12,384.52
750.31
Others
1,500.00
4,055.00
5,071.36
#483.64
Brooks
500.00
173.13
326.87
Emergency Sewer
1,000.00
178.11
§200.00
621.89
Particular Sewer ..
200.00
131.05
68.95
Fishermans Beach Culvert
8,600.00
14,000.00
20,308.17
*2,291.83
State Road Sewer
7,000.00
*7,000.00
New Sewer
6,293.04
38,381.95
26,139.49
18,535.50
Sewer Station
3,975.00
3,853.70
121.30
Stand Pipe Road
1.00
* 1.00
$17,269.04
$16,393.04
$120,798.20
$116,168.97
$6,976.68
$31,314.63
* To 1952
§ To Warrants Payable
# To Overlay Reserve
Amount brought forward
$474,893.10
HIGHWAYS AND BRIDGES
Highway
Salaries and Wages
Surveyor
4,493.81
Clerk
240.00
Labor
78,280.46
83,014.27
Other Expenses
Office Expense
176.87
Equipment
12,802.21
Building
354.66
Medical
75.72
Hot top and gravel
5,697.47
Construction
1,856.43
Miscellaneous
1,012.93
21,976.29
Amount carried forward
$579,883.66
...
...
.....
6,293.04
Outfall Sewer
6,293.04
1951]
ACCOUNTING DEPARTMENT
141
Amount brought forward
$579,883.66
Snow and Ice Removal
Wages
3,000.00
3,000.00
Others, truck hire
1,425.25
1,425.25
Lighting Streets
Street Lights
29,706.98
Traffic Lights
3,313.60
Fire Boxes
165.00
33,185.58
Chapter 90
3,719.65
3,719.65
Forest Avenue
250.00
250.00
Sidewalks
5,989.94
5,989.94
Cherry Street Sidewalk
447.51
447.51
Dale Street
347.00
347.00
Dennison Avenue
329.20
329.20
Reid Terrace
16.40
16.40
Lexington Park
950.00
950.00
Amount carried forward
$629,544.19
1951 SUMMARY OF HIGHWAY AND BRIDGES
From 1950
Transfer To
Approp. 83,284.91
Expend. 83,014.27
Transfer From
Balanceto Revenue
Highway Wages
** Others
22,000.00
21,976.29
23.71
Snow and Ice
Wages
3,000.00
3,000.00
1,874.75
Lighting Streets ..
Chapter 90
8,284.38
1,201.50
8,000.00
3,719.65
13,766.23
Blodgett Ave.
3,500.00
Porter's Court ..
568.64
Sidewalks
5,515.20
4,500.00
5,989.94
.
4,025.26
Paradise Rd.
Sidewalk
176.91
176.91
Hawthorne Rd.
299.92
299.92
Veterans Sidewalks
600.00
447.51
152.49
Dale Street
350.00
347.00
3.00
Dennison Ave.
330.00
329.20
80
Reid Terrace
200.00
16.40
*183.60
Lexington Park
950.00
950.00
...
$19,195.05
$1,201.50
$159,100.49
$154,651.09
$1,045.47
$23,800.48
** Refund $5.00.
* To 1952.
33,185.58
33,185.58
Forest Ave.
250.00
250.00
3,500.00
568.64
270.64
Others
3,300.00
1,425.25
142
TOWN DOCUMENTS
[Dec. 31
Amount brought forward
$629,544.19
CHARITIES AND VETERANS' SERVICES
Public Welfare
Salaries
Member
382.50
Clerk
2,406.65
Investigator
561.57
3,350.72
Aid
Cash
4,959.93
Board
6,268.97
Groceries
165.21
Fuel
127.75
Medical
1,022.13
Institutional Care
1,944.58
Burials
150.00
Clothing
54.91
Cities and Towns
10,575.43
25,268.91
Administrative Expense
Stationery
71.39
Telephone
81.02
Miscellaneous
12.56
164.97
Old Age Assistance
Salaries
Member
990.00
Clerk
2,406.65
Investigator
1,865.91
5,262.56
Aid
Cash
56,475.77
Reimbursement to other communities
2,625.78
59,101.55
U. S. Grant Old Age Assistance Administration
Investigator
1,000.00
Stationery and Postage
232.76
Furniture and Fixtures
84.38
Telephone
91.25
Miscellaneous
40.36
1,448.75
U. S. Grant OAA Cash Aid
53,675.87
53,675.87
U. S. Grant Cash Aid
2,426.96
2,426.96
Aid to Dependent Children
Cash Aid
7,081.11
7,081.11
Veterans' Services
Salary
1,385.00
1,385.00
Aid
Cash
1,332.50
Medical
594.04
Groceries
170.00
2,096.54
Amount carried forward
$790,807.13
143
ACCOUNTING DEPARTMENT
1951]
Amount brought forward
$790,807.13
Administration
Stationery and Printing
109.14
Telephone
133.07
Travel
99.14
Miscellaneous
58.65
400.00
Equipment
140.00
140.00
Pensions
Police
5,828.98
Fire
11,604.46
Highway
5,251.49
Park
1,217.84
23,902.77
Dog Officer
166.32
166.32
Workmen's Compensation
Agent's Salary
50.00
50.00
Compensation and Medical expenses ..
1,480.54
1,480.54
Amount carried forward
$816,946.76
1951 SUMMARY OF CHARITIES AND VETERANS SERVICES
Transfer
From 1950
To
Approp. 3,450.72
Expend.
Transfer From
Balance to. Revenue
Welfare Wages
3,350.72
100.00
Others
28,000.00
25,268.91
2,731.09
Expenses
250.00
164.97
85.03
OAA Wages
5,362.56
5,262.56
100.00
Others
60,000.00
59,101.55
898.45
USG OAA Adm. ..
2,040.45
1,734.25
7,448.75
2,325.95
OAA
22,946.18
53,399.23
53,675.87
22,669.54 .
USG ADC Adm.
671.61
228.08
ADC.
3,093.72
3,220.72
2,426.96
3,887.48
Aid to Dep. Child.
11,000.00
7,081.11
3,918.89
Veterans Services
Wages
1,390.00
1,385.00
5,00
Others
5,100.00
2,096.54
3,003.46
Expenses
400.00
400.00
Equipment
145.00
140.00
5.00
Pensions
24,994.32
23,902.77
1,091.55
Workmens Comp.
Wages
50.00
50.00
Others
1,482.00
1,480.54
±1.46
Shephard Comp.
400.00
166.32
233.68
$28,751.96 $60,064.28
$140,542,60
$187,402.57
$1.46
$41,954.81
¿ To Overlay Reserve
Amount brought forward
$816,946.76
SCHOOLS AND LIBRARIES Schools
General
Salaries
Superintendent
7,200.00
Secretary
2,623.10
Clerks
4,576.92
Nurse
2,880.00
Amount carried forward
$816,946.76
899.69
144
TOWN DOCUMENTS
[Dec. 31
Amount brought forward
$816,946.76
Teachers
High
118,051.59
Junior High
61,798.22
Elementary
129,708.19
Supervisory
10,082.12
Substitutes
1,357.50
Home
63.00
Janitors
High
19,555.41
Junior High
4,522.44
Elementary
16,473.37
378,891.86
Administration
Printing, Postage and Stationery
711.78
Telephones
937.27
Travel
227.50
Miscellaneous
3,852.74
Tuition
2,253.34
Transportation
1,470.43
Insurance
2,581.13
Fuel and Light
High
6,220.22
Junior High
2,518.06
Elementary
5,524.62
Furniture and Fixtures
High
560.77
Junior High
674.40
Elementary
1,376.56
Text Books and Supplies
High Texts
3,445.88
Supplies
5,646.84
Junior High Texts
798.29
Supplies
3,474.80
Elementary Texts
3,323.14
Supplies
2,567.96
Diplomas and Graduation Expenses
345.12
Physical Education
3,347.46
Medical Services
672.00
Domestic Arts
232.10
Manual Training
1,887.47
Building Maintenance
Water
418.25
High Repairs
7,143.06
Janitor's Supplies
1,880.39
Others
253.63
Junior High Repairs Janitors Supplies Others
580.22
189.37
Elementary Repairs
7,814.86
Janitors Supplies
889.82
Others
79.00
2,279.80
Amount carried forward
$1,195,838.62
1951]
ACCOUNTING DEPARTMENT
145
Amount brought forward
$1,195,838.62
Handwriting
Junior High
475.00
Elementary
525.00
77,178.28
Out of State Travel
43.25
43.25
School Repairs
2,983.62
2,983.62
Clarke School
Contractor and Architect
351,314.65
Equipment and Supplies
6,890.72
Land
456.58
Advertising
195.88
Miscellaneous
129.95
358,987.78
School Lunch
Services
7,395.67
Supplies
19,878.89
Equipment
403.54
Miscellaneous
70.34
27,748.44
Athletic Fund
Services
2,640.78
Federal Taxes
599.08
Transportation
950.00
Equipment and Supplies
4,055.30
Miscellaneous
1,224.79
9,469.95
Library
Salaries
Librarian
4,046.09
Assistants
9,821.41
Janitor
2,722.20
Extra Assistants
1,424.45
18,014.15
Administration
Printing, Stationery and Postage
493.76
Telephone
184.36
Others
17.15
Books and Periodicals
Binding Books
274.02
Books
3,702.84
Periodicals
258.90
Newspapers
35.35
Building Maintenance
Repairs
432.58
Fuel
664.39
Light
578.66
Water
10.75
Miscellaneous
281.94
6,934.70
Trust Funds
Joanna Morse
332.66
332.66
Ellen R. Whittle
146.51
146.51
Mary L. Thomson
44.82
44.82
....
Amount carried forward
$1,697,722.78
7
146
TOWN DOCUMENTS
| Dec. 31
Amount brought forward
$1,697,722.78
Library Equipment
249.66
249.66
Painting Library
470.00
470.00
Amount carried forward
$1,698,442.44
1951 SUMMARY OF SCHOOLS AND LIBRARIES
From 1950
Transfer To 1,500.00
Approp. 456,083.00 150.00
Expend. 456,070.14 43.25
Transfer From 1,500.00
Balance to Revenue
Schools
Travel Cost
Repairs
5,725.48
2,983.62
*2,741.86
Lunch
2,861.28
26,723.44
1,500.00
27,748.44
3,336.28
Athletic Fund
498.50
5,293.23
3,700.00
9,469.95 358,987.78
149,323.09
Library Wages
455.00
17,876.30
18,014.15
$317.15
Others
80.00
6,954.00
6,934.70
$ 80.00
19.30
Equipment
250.00
249.66
34
Painting
215.07
130.70
332.66
13.11
Whittle Fund
165.62
50.31
146.51
69.42
Thomson Fund
24.75
25.15
44.82
5.09
$122,432.83 $419,257.83
$497,407.05
$881,495.68
$1,897.15 $155,704.88
* To 1952
¿ To Overlay Reserve
Amount brought forward
$1,698,442.44
RECREATION AND UNCLASSIFIED
Park
Salaries
Superintendent
4,506.64
Labor
34,063.79
Extra Labor
4,016.86
42,587.29
Administration
Telephone
198.11
Postage and Printing
114.11
Car
624.96
Miscellaneous
307.45
Truck Maintenance
Gas and Oil
1,075.19
Repairs
584.55
Equipment and Materials
Repairs
1,252.03
Materials
4,451.44
Building
2,279.89
Park
806.06
Trees
Insecticides
832.87
Trees
92.80
Amount carried forward
$1,741,029.73
* 21.78
Clark School
112,942.12 385,000.00
10,368.75
525.00
470.00
55.00
Morse Fund
12.86
106.75
147
ACCOUNTING DEPARTMENT
1951]
Amount brought forward
$1,741,029.73
Equipment Hire
270.00
Medical
110.17
Water
184.10
13,179.90
Recreation
Supplies
661.10
Services
2,338.90
3,000.00
Dutch Elm Control
2,989.80
2,989.80
Abbott Park Fence
300.00
300.00
Blocksidge Field Bleachers
1,760.18
1,760.18
Painting Fish House
580.00
580.00
Parking Area Phillips Park
385.09
385.09
Truck
2,742.15
2,742.15
Unclassified
Printing Town Reports
2,303.04
2,303.04
Legion Lease
1,750.00
1,750.00
Old Town Hall Repairs
200.00
200.00
Fourth of July
Fireworks
500.00
Refreshments
81.00
Supplies
331.51
Bands
280.00
1,192.51
Memorial Day
Band
242.00
Grave Decorations
345.95
Flowers
293.50
Refreshments
113.90
995.35
Armistice Day
Flowers
88.00
Supplies
111.70
199.70
Centennial Committee
Supplies
126.36
Advertising
68.50
194.86
Christmas Decorations
500.00
500.00
Unpaid Bills 1950
58.24
58.24
Warrants Payable 1950
64.53
64.53
Warrants Payable 1951
Accounting
70.00
Treasury
20.40
Assessors
413.66
Engineering Equipment
12.30
Engineering Others
17.02
Amount carried forward
$1,773,425.08
148
TOWN DOCUMENTS
[Dec. 31
Amount brought forward
$1,773,425.08
Administration Building
443.14
Police
147.11
Fire
90.99
Fire Equipment
87.39
Forest Warden
23.52
Lighting Streets
2,718.51
Public Welfare
11.50
School
2,561.73
Sewer
40.94
Water
82.32
Planning Board
31.76
Civilian Defense
69.27
7,055.68
Foster's Pond Fence
318.51
318.51
Amount carried forward
$1,780,799.27
1951 SUMMARY OF RECREATION AND UNCLASSIFIED
From 1950
Transfer To
Approp. 42,587.29
Expend. 42,587.29
Transfer From
Balance to Revenue
Park Wages
Others
1,240.15
12,000.00
13,179.90
$60.25
Recreation
3,000.00
3,000.00
Dutch Elm
3,000.00
2,989.80
10.20
Abbott Pk. Fence
300.00
300.00
Blksdg. Fld.
Bleachers
Painting Fish
House
Phillips Park Parking Area ..
500.00
385.09
*114.91
Park Truck
2,744.40
2,742.15
2.25
Reserve Fund
*10,000.00
5,000.00
14,238.48
$761.52
Real Estate Disp.
219.25
*219.25
Humphrey Street Land Court
1.00
* 1.00
Fishermans Beach Land Court
143.87
Walker Road
Em. Domain
1.00
* 1.00
Printing Town Reports
2,500.00
2,303.04
196.96
Legion Lease ....
1,750.00
1,750.00
Old Town Hall Com.
200.00
200.00
Fourth of July
1,200.00
1,192.51
7.49
Memorial Day
1,000.00
995.35
4.65
Armistice Day
200.00
199.70
30
Centennial Com.
368.00
500.00
194.86
673.14
Christmas Decora- tions
500.00
500.00
Unpaid Bills 1950
58.24
58.24
Fosters Pd. Fence
369.00
318.51
50.49
Warrants Payable 1951
8,745.92
7,055.68
1,690.24
1950
490.78
64.53
426.25
$10,169.82 $11,240.15
$79,588.93
S82,356.83 $14,298.73
$4,343.34
* To 1952
Į To Overlay Reserve
1,800.00
1,760.18
39.82
580.00
580.00
*143.87
Warrants Payable
214.12
Board of Appeals
149
ACCOUNTING DEPARTMENT
1951]
Amount brought forward ............. $1,780,799.27
ENTERPRISES AND CEMETERY
Water
Salaries and Wages
Commissioners
1,391.94
Superintendent
4,382.98
Clerk
2,493.41
Maintenance
22,530.82
Meter Reading
2,541.13
33,340.28
Administration
Office Supplies
111.03
Printing
118.50
Furniture and Fixtures
130.55
Telephone
290.20
Recording Liens
43.49
Maintenance
Pipes and Fittings
2,226.71
Meters
269.70
Tools
100.25
Car
500.00
Medical
33.26
Miscellaneous Supplies
807.55
Gasoline
738.24
Repairs and Insurance
206.87
Station
225.08
5,801.43
Emergency Water
Labor
4,867.39
Supplies and Equipment
502.77
5,370.16
Pipes and Fittings
132.76
132.76
Water Mains
Contractor
2,861.20
Equipment and Supplies
15,734.98
18,596.18
Metropolitan Water
15,375.32
15,375.32
Cemetery
Salaries and Wages
Superintendent
4,014.40
Labor
12,812.06
Clerical
20.00
16,846.46
Other Expenses
Telephone
64.03
Light
7.00
Gasoline
90.66
Truck Maintenance
55.22
Loam
439.00
Plants
596.50
Tools
640.35
Supplies
876.83
Miscellaneous Supplies
105.41
2,875.00
Vaults
814.05
814.05
Amount carried forward
$1,879,950.91
150
TOWN DOCUMENTS
[Dec. 31
Amount brought forward
$1,879,950.91
Jeep
1,884.39
1,884.39
Cemetery Improvements
1,016.27
1,016.27
Amount carried forward
$1,882,851.57
1951 SUMMARY OF ENTERPRISES AND CEMETERY
Transfer
From 1950
To 33,340.28
Approp.
Expend.
Transfer From
Balance to Revenue
Water Wages
Others
8,110.00
5,801.43
*2,308.57
Debt and Interest
8,400.00
8,400.00
Emergency Water
10,000.00
5,370.16
$350.00
4,279.84
Pipes and Fittings
7,500.00
132.76
$7,367.24
Metro. Water
21,000.00
15,375.32
75,624.68
Gale Rd. Water
Main
250.00
₹ 250.00
Water Mains
26,406.93
18,596.18
7,810.75
Cemetery Wages
344.21
16,502.25
16,846.46
Others
2,875.00
2,875.00
Vaults
1,000.00
814.05
185.95
Land Taking
1.00
*
1.00
Jeep
1,920.00
1,884.39
* 35.61
Repairs
1,295.00
1,016.27
278.73
$26,656.93 $88,694.49
$23,593.25
$102,052.30
$8,750.00
$28,142.37
* To 1952
§ To Warrants Payable
i To Water Available Surplus
Amount brought forward
$1,882,851.57
INTEREST, MATURING DEBT AND AGENCY
Interest
Loans in Anticipation of Revenue
511.33
General Debt inside limit
10,288.75
Sewer outside limit
92.50
School outside limit
4,055.00
Water outside limit
400.00
Interest on refunds
.67
Certification
5.00
15,353.25
Maturing Debt
General Debt inside limit
50,000.00
Sewer outside limit
1,500.00
School outside limit
28,000.00
Water outside limit
8,000.00
Loans in Anticipation of Revenue
100,000.00
Certification
1,083.28
188,583.28
County Tax
75,672.40
75,672.40
Agency
Payments to County for Dog Licenses
1,255.20
T. B. Hospital
19,575.18
Withholding Tax
100,130.42
120,960.80
Trust Fund Transactions
Stocker Grave Fund
10.15
Amount carried forward
$2,283,421.30
33,340.28
151
ACCOUNTING DEPARTMENT
1951]
Amount brought foward
$2,283,421.30
Transfer of Collections to Cemetery Fund
8,307.00
Phillips Medal Fund
61.76
8,378.91
Cemetery Trust
241.39
241.39
State Assessments
Metropolitan Park Assessments
20,683.05
State Auditing
1,273.86
Retirement System
65.64
22,022.55
Refunds
1950 Excise
275.37
1951
Excise
3,037.86
1950 Real Estate
596.50
1951 Poll
12.00
1951 Personal
220.00
1951 Real Estate
1,957.75
1949 Poll
2.00
Water
134.01
Estimated Receipts
11.44
Miscellaneous
1.00
1951 Unappro. Sidewalks
1,793.43
1951 Water Liens
21.70
8,063.06
Checks Returned and Deducted from Expenditures
Treasury Others
6.96
Engineers Others
2.24
Phillips Beach Engine House
125.33
Civilian Defense
4.19
Insurance
439.06
Highway Others
5.00
Welfare Others
20.00
Old Age Assistance Others
227.81
U. S. Grant OAA
308.90
Veterans Services Others
86.00
Park Others
3.83
Maturing Debt
5,000.00
6,229.32
Total Expenditures
$2,328,356.53
Balance January 1, 1952
522,083.37
$2,850,439.90
152
TOWN DOCUMENTS
[Dec. 31
TOWN OF SWAMPSCOTT
Balance as of December 31, 1951
Cash
Petty Cash
$522,083.37 250.00
Warrants Payable 1952
$ 3,107.73
1949 Poll Tax
124.00
1949 Personal Tax
73.80
1949 Real Estate Tax
86.83
1950 Poll Tax
92.00
1950 Personal Tax
828.61
1950 Real Estate Tax
3,792.35
1951 Poll Tax
346.00
1951 Personal Tax
2,654.74
1951 Real Estate Tax
58,646.85
1949 Excise Tax
180.74
1950 Excise Tax
452.94
1951 Excise Tax
10,686.55
1951 Sewer
1,675.12
Unapportioned Sidewalks
27.72
1949 Sidewalks
7.62
1951 Committed Interest
46.83
Tax Titles
6,427.39
Tax Possessions
2,698.33
A/R Estates Deceased Persons
4,040.29
Health
681.86
Public Welfare
459.29
Aid to Dependent Children
1,013.42
O. A. A. Cities
176.23
Veteran's Services
33.63
Schools
22.12
Park
248.90
Old Age Recovery
126.00
Water Rates
4,925.51
Water Services
1,662.94
Water Interest
212.98
Water Miscellaneous
10.00
Liens added to 1950 Taxes
47.90
Liens added to 1951 Taxes
284.89
1949 Overlay
1,004.99
1950 Overlay
9,625.81
1951 Overlay
5,117.09
Overlay Reserve
7,680.60
Reserve for Petty Cash
250.00
Water Available Surplus
40,232.46
Cemetery Funds
106.53
Joanna Morse Library Fund
13.11
Mary L. Thomson Library Fund
5.09
Ellen R. Whittle Library Fund
69.42
A/R State and County Highway Aid
10,706.72
Reserve for County Highway Aid
10,706.72
T. B. Hospital
342.15
County Tax 1951
3,329.67
Reservations
6,549.90
Amount brought forward
$642,504.50
$ 81,720.17
1951 Sidewalks
246.13
1950 Committed Interest
2.80
153
Amount carried forward
$642,504.50 $ 81,720.17 36.63
Tailings
Excise Revenue
11,409.26
Special Assessment Revenue
3,342.98
Tax Title Revenue
6,427.39
Tax Possessions Revenue
2,698.33
Departmental Revenue
1,167.09
Water Revenue
7,129.44
Estates of Deceased Persons Revenue
4,040.29
Revenue 1952
6,337.75
Surplus Revenue
304,372.15
Town Hall Repairs
3,351.45
Fire Wall Repairs
300.00
Fisherman's Beach Culvert
2,291.83
State Road Sewer
7,000.00
New Sewer
18,535.50
Stand Pipe Road
1.00
Chapter 90
13,766.23
Blodgett Avenue
3,500.00
Continuous Sidewalks
4,025.26
Reid Terrace
183.60
U. S. Grant OAA Administration
2,325.95
U. S. Grant OAA
22,669.54
U. S. Grant ADC Administration
899.69
U. S. Grant ADC
3,887.48
School Repairs
2,741.86
School Lunch
3,336.28
School Athletic Fund
21.78
Clark School
149,323.09
Parking Area
114.91
Real Estate Disposal
219.25
Fishermans Beach Land Court
143.87
Humphrey St. Land Damages
1.00
Walker Road Eminent Domain
1.00
Centennial Committee
673.14
Fosters Pond Fence
50.49
Water Mains
7,810.75
Draft Posts
248.12
Land Taking Cemetery
1.00
Cemetery Repairs
278.73
Interest
2,758.67
Maturing Debt
22,000.00
Bond Premiums
3,554.39
$673,600.92
$673,600.92
ACCOUNTING DEPARTMENT
1951]
I. MURRAY ADAMS,
Town Accountant.
154
TOWN DOCUMENTS
[Dec. 31
THE COMMONWEALTH OF MASSACHUSETTS Department of Corporations and Taxation DIVISION OF ACCOUNTS STATE HOUSE, BOSTON 33
August 9, 1951
To the Board of Selectmen Mr. Ralph I. Lindsey, 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 May 20, 1950 to June 6, 1951, 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,
FRANCIS X. LANG, Director of Accounts
FXL:MMH
Mr. Francis X. Lang 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 ac- counts of the town of Swampscott for the period from May 20, 1950, the date of the previous examination, to June 6, 1951. and submit the following report thereon :
An examination and verification was made of the recorded financial transactions of the town as shown on the books of the departments receiving or disbursing money or committing bills for collection.
The books and accounts in the town accountant's office were examined and checked in detail. The recorded receipts were checked with the treasurer's cash book and with the records of departmental payments to the treasurer, while the recorded disbursements were checked with the treasury warrants and with the record of payments by the treasurer.
The appropriations, loan orders, and transfers, as listed from the town clerk's record of town meeting votes, were checked to the appropriation accounts in the accountant's ledger.
An analysis was made of the ledger accounts, a trial balance was drawn off proving the accounts to be in balance, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on June 6, 1951.
The books and accounts in the town treasurer's office were ex- amined and checked. The cash book was footed throughout, the re- corded receipts were analyzed and compared with the records of payments to the treasurer by the several departments and with the other sources from which money was paid into the town treasury,
155
1951] DEPT. OF CORPORATIONS AND TAXATION
while the payments were compared with the selectmen's warrants and with the accountant's books.
The cash balance on June 6, 1951 was verified by reconciliation of the bank balances with statements furnished by the banks in which town funds are deposited and by actual count of the cash in the office.
The reported payments of maturing debt and interest were compared with the amounts falling due and with the cancelled securities and coupons on file. The unpaid coupons were listed and reconciled with a statement furnished by the bank in which such funds are deposited.
The transactions of the several trust, investment, and retire- ment funds in the custody of the town treasurer were verified, and the securities and savings bank books representing the investment of these funds were examined and listed.
The tax titles held by the town were listed from the records of the treasurer and all transactions pertaining thereto were verified and compared with the records at the Registry of Deeds.
The records of payroll deductions from employees' salaries for federal taxes were listed and reconciled with the amounts due and paid to the Collector of Internal Revenue.
The assessors' warrants for the commitment of taxes, motor vehicle and trailer excise, assessments, and water liens were ex- amined and compared with the detailed lists. The assessors' records of abatements granted were listed and checked with the amounts recorded on the collector's books. The records of apportioned assess- ments not due were listed and reconciled with the accountant's ledger accounts.
The books and accounts of the town collector were examined and checked. The commitments of taxes, excise, and assessments, as well as of departmental and water accounts, were examined and checked with the accountant's books. The recorded collections were checked with the payments to the treasurer and with the accountant's records, the abatements were compared with the departmental records of abatements granted, and the outstanding accounts were listed and proved to the accounts in the accountant's office.
The outstanding accounts were further verified 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.
Attention is called to the outstanding taxes and motor vehicle excise of previous years and it is urged that prompt settlement of these overdue accounts be secured.
The records of receipts from licenses and permits issued by the selectmen, the health department, and the town clerk were examined and checked and the payments to the town treasurer and to the State were verified.
The surety bonds furnished by the departmental officials for the faithful performance of their duties were examined and found to be in proper form.
The accounts of the sealer of weights and measures, of the building, wire, and plumbing inspectors, of the police, school. library, park, and cemetery departments, as well as of all other departments collecting money for the town or committing bills for collection, were examined and checked.
156
TOWN DOCUMENTS
[Dec. 31
Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treasurer's cash, summaries of the tax, excise, assessment, tax title, tax possession, departmental, and water accounts. as well as tables showing the condition and transactions of the several trust. investment, and retirement funds.
During the progress of the audit, cooperation was received from the several officials, for which I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted. HERMAN B. DINE
Assistant Director of Accounts.
HBD:MMH
Engineering Department
Board of Selectmen
Swampscott, Mass.
Gentlemen :
Submitted herewith is the annual report of services rendered by the Engineering Department during the calendar year ending December 31, 1951.
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