USA > Massachusetts > Norfolk County > Weymouth > Town annual report of Weymouth 1933 > Part 8
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On the attached sheet is listed some pertinent figures relative to number of welfare cases and expenditures in 1932 and to June 1, 1933.
Yours very truly,
John B. Holland
· Edith M. Goodrich
John F. Pierce Charles Griffin
Francis A. Poole
Benjamin W. Cowan
Committee
EXPENDITURES FOR WELFARE TOWN OF WEYMOUTH, MASSACHUSETTS
1932 1933
Number of average cases per month
245
578
Expenditures 12 Months to June 1, only
(a) Welfare (incl. work in lieu of charity)
$144,319.45 $83,516.09
(b) Soldiers' Relief
20,000.00 15,961.39
(c) Old Age 47,000.00
23,628.40
93
(d) Town Farm
6,449.58
2,124.28
(e) Mothers' Aid
6,458.17
Inc. in (a)
Total
224,226.20
125,230.16
Average per month
18,700.00
25,000.00
Total Estimated for 1933
325,000.00
Classification
Board
6,899.34
No
Groceries
43,213.19
available
Rents
19,766.50
for 1933
Medical
5,199.20
Mr. Everett E. Callahan spoke on the welfare question, his time for debate having expired, Mr. Heffernan moved that he be granted fur- ther time and so voted.
Mr. Joseph A. Fern also spoke on this question, his time having expired, Mr. Louis A. Cipullo moved that he be granted further time.
Mr. John A. Norton moved that that the thanks of the town be given to Mr. Benjamin W. Gowan for the able work he has made as chairman of the committee of six upon the welfare question.
Mr. Joseph A. Fern moved to amend the motion offered by the Appropriation Committee by substituting the figures under Item 1 sub-division (a) from $70,000. to $80,000.
Mr. Guy W. C. Hartt moved that the report of the committee of six in regard to the welfare question be accepted and their recommenda- tions adopted.
Mr. William A. Thurston raised the question of a quorum pres- ent. The moderator appointed James D. Bosworth, Paul A. New- some and John E. Horace as tellers, and they were sworn as such. They proceeded to count the members present by a show of hands and reported 126 members as being present. The question arose that quite a number of members did not raise their hands and requested another count of the members, the tellers again counted the members in their chairs and reported 134 members present, the moderator dclared a quorum not present.
Mr. Frank E. Loud moved to adjourn.
Mr. Everett E. Callahan moved to amend by making the time to adjourn to be Friday evening, June 23, 1933 at 7:45 o'clock.
Mr. George E. Cuniff moved that the time be set at 8 o'clock, so voted.
Mr. Everett E. Callahan again moved to amend by making the time to reconvene be Tuesday evening, June 27, 1933 at 8 o'clock. So voted.
CLAYTON B. MERCHANT.
94
TOWN CLERK'S CERTIFICATE
I hereby certify that a notice of the adjournment was posted in ten or more public places in the several precincts, also a notice was mailed four days at least to each Town Meeting Member as provided by section 3 of Chapter 61 of the acts of 1921 and amendments thereto.
CLAYTON B. MERCHANT, Town Clerk
ADJOURNED SPECIAL MEETING
June 23, 1933
Pursuant to the vote taken at the special town meeting held on Tuesday evening, June 20, 1933, the members of the Representative Town Meeting, reconvened at the hall of the Weymouth High School, this Friday evening, June 23, 1933, with 168 Town Meeting Members names being checked by Police stationed at the doors for that purpose out of 294 members eligible.
The meeting was called to order at 8:06 o'clock, by George L. Barnes, annual moderator, who requested the Chaplain of the evening Rev. Fr. Thomas L. Burns, Curate of the Francis Xavier Church, South Weymouth, to invoke the Divine Blessing.
Before proceeding to the business of the evening the following were sworn as Town Meeting Members: Stanley Heard, Roy A. Wheaton, Arthur A. Sargent, John W. O'Donnell, Leon P. Bourke and William B. Thomas.
The following reply was read by the Town Clerk from Frank E. Lyman, Commissioner of the Department of Public Works of Mass., in answer to the resolution offered by Ronald A. MacDonald at the meet- ing of June 20, 1933 and voted at said meeting that the contents of said resolution be referred to the Department of Public Works.
Clayton B. Merchant, Town Clerk
Boston, June 23, 1933 Dear Sir :
I am glad to reecive your letter of June 22 enclosing regulations as to the method of distributing the labor on the proposed Chapter 90 work on Middle Street. While this is of no concern of ours, it is in- teresting to note that you have been very fair and liberal in your me- thod, and it should satisfy numerous complaints that we have heard in connection with the proposed work. If I were to comment at all on the situation, I should say that while veterans should be eligible I cannot see why they should have 100% as compared with the general distribution among other groups. However, this is strictly a town affair, and I do not wish this suggestion to be taken in any way as an order or a request.
Yours very truly
FRANK E. LYMAN, Commissioner.
95
The first business of the evening was the amendment offered by Mr. Joseph A. Fern to the motion of the Appropriation Committee under Item 1, sub-division (a) of Article 1 of the warrant, by substi- tuting the figures $70,000. to that of $80,000.
Mr. William D. Parker moved as follows: I amend the motion for raising money for settled welfare cases shall be partly or wholly liquidated by a pay cut of the employees of the town to take effect July 1, 1933 and continue to April 1, 1934.
Those receiving $2,000. to $3,000. 12 1-2% cut not including $2,000. amount.
Those receiving $3,000. to $4,000. 15% cut.
Those receiving $4,000. to $5,000. 17% cut.
Those receiving $5,000. to $6,000. 22 1-2% cut.
Mr. John W. Heffernan further moved to amend: That a complete survey and investigation in accordance with a form of questionaire prepared by the Committee of Six hereafter referred to, be made by the Police Department of all cases of welfare who have a legal settle- ment in the town who now or hereafter recive relief or apply for relief from the town and that duplicate reports of said investigations be filed with the Board of Public Welfare and with the Committee of Six as appointed by the Moderator under authority of the vote of the An- nual Meeting in March, 1933, under Article Item 27.
After .quite a discussion on the question, Mr. Alfred C. Sheehy moved the previous question.
Mr. Francis A. Gunn raised the question of a quorum. Mr. John Griffin was appointed as a teller in place of James D. Bosworth who was absent.
The tellers reported 162 members as being present, a quorum was declared present. Voted : That the main question be now put.
The first question before the meeting was the amendment of Mr. Fern's to change the figures from $70,000. to $80,000. for relief given by the town of Weymouth to persons having a legal settlement in said Town
This amendment was declared lost.
The next question was the motion of Mr. Heffernan, secretary of the Appropriation Committee of the sum of $70,000. to be raised and appropriated under Item 1, sub-division (a) of the warrant. This motion was so voted.
The motion of Mr. Heffernan that investigations of welfare cases be made by the Police Department was put before the meeting and was so voted.
The next question was the motion of Mr. Parker as to the method of raising a part of the appropriation for welfare cases.
After quite a discussion on the question, Mr. Robert H. Buchan moved the previous question, which was voted.
Mr. Parker's motion was put and declared lost.
The next question was on Mr. Hartt's motion of June 20, 1933, to accept the report of the Committee of Six and that the recommenda- tions be adopted.
·
96
After a long discussion on this motion Mr. Marshall F. Spear moved the previous question be now put which was so voted.
Mr. Benjamin W. Cowan moved to amend that the report and re- commendation be accepted except that part of the recommendation which relates to an appropriation of $2,000. for use as salary and transportation for a man to be appointed to act as a special investi- gator of all welfare cases.
The question to the acceptance and recommendation of the Com- mittee of Six was put before the meeting and it was unanimously adopted.
Under Item I sub-division (b) Mr. John W. Heffernan, secretary of the Appropriation Committee moved: That the sum of $25,000. be raised and appropriated for relief given by the Town of Weymouth to persons not having a legal settlement in said Town.
Mr. William A. Connell moved to amend: That the same inves- tigations be made by the Police Department in regard to these cases. The amendment was so voted. The motion as amended was so voted.
Item 2. Mr. John W. Heffernan, secretary of the Appropriation Committee moved : That the sum of $15,000. be raised and appro- priated for Soldier's Relief.
Mr. Joseph A. Fern moved as an amendment: That the figures be changed from $15,000. to $20,000. Mr. Lester W. Tisdale moved : That these cases be also investigated by the Police Department.
The amendment of Mr. Fern was put before the meeting and was declared lost.
The question of Mr. Heffernan was then put before the meeting and it was so voted. The question of Mr. Tisdale's motion was then put before the meeting, after a long discussion on this subject, Mr. Ralph H. Haskins moved the previous question, which was voted. The motion was declared carried.
More than seven members having doubted the vote a recount was ordered.
The tellers reported 84 voting in the affirmative and 29 in the nega- tive.
Mr. Everett E. Callahan moved : That the sum of $2,000. be raised and appropriated for the Police Department, under Item 1, sub-divi- sion (a) and (b) and Item 2 of Article 1. By unanimous consent of the meeting Mr. Callahan withdrew the motion.
Item 3. Voted: That no action be taken under this item.
Mr. John P. Lovell asked unanimous consent to bring before the meeting the question of Town Insurance. Objection was raised and the moderator stated as objection was raised it could not be brought before the meeting as no article was inserted in the warrant for said question.
Mr. Francis A. Gunn raised the question of a quorum. The tellers reported 134 members as being present in the hall. Mr. William A. Connell moved: That this meeting do now adjourn. Not a vote. Mr. Marshall F. Spear moved: To adjourn this meeting sine die. Not a vote.
97
Mr. Daniel L. O'Donnell moved: That another vote be taken as to whether a quorum was present and the tellers reported 150 mem- bers being present, more than a quorum.
Article 2. Mr. John W. Heffernan, secretary of the Appropriation Committee moved : To raise and appropriate the sum of $400. for the working of Randolph Street and $400. for the removal of the ledge at the junction of Winter and Main Streets, this appropriation to be ac- counted for and disbursed as one fund.
Mr. Francis A. Gunn raised the question of a quorum being present.
The tellers reported 136 members present in the hall, a recount was ordered and the tellers reported 144 members present, again a re- count was ordered as some members were in the corridors and they were requested to enter the hall and be counted, the tellers reported 150 members being present, more than a quorum. The questions was put before the meeting and it was unanimously voted.
Voted at 10:30 to adjourn.
CLAYTON B. MERCHANT, Town Clerk.
SUMMARY OF EXPENDITURES SPECIAL MEETING June 20-23, 1933
Raise & Appropriate
Item 1. (a) Relief given to persons having a legal set- tlement in Weymouth. $70,000.
Item 1. (b) Relief given to persons not having a legal settlement in Weymouth. 25,000.
Item 2 Soldiers Relief. 15,000.
Article 2 Working of Randolph St. $400. Removal of Ledge Winter & Main Streets. 400.00 800.
$110,800.
CLAYTON B. MERCHANT, Town Clerk.
98
REPORT OF AN AUDIT OF THE ACCOUNTS OF THE TOWN OF WEYMOUTH For the Period From January 1, 1932 to April 4, 1933 Made in accordance with the provisions of Chapter 44, General Laws
COPY OF REPORT OF STATE AUDITORS
May 22, 1933
To the Board of Selectmen
Mr. Everett E. Callahan, Chairman Weymouth, Massachusetts
Gentlemen :
I submit herewith my report of an audit of the boks and acocunts of the Town of Weymouth for the period from January 1, 1932, to April 4, 1933, made in accordance with the provisions of Chapter 44 of the General Laws. This is in the form of a report made to me by Mr. Edward H. Fenton, Chief Accountant of this Division.
Very truly yours,
(signed) THEODORE N. WADDELL
Director of Accounts
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 ac- counts of the Town of Weymouth for the period from January 1, 1932, to April 4, 1933, and report thereon as follows :
The financial transactions of the town, as recorded on the books and records of the several departments receiving or disbursing money for the town of committing bills for collection, were examined and checked for the period of the audit.
The books and accounts in the town accountant's office were ex- amined and checked. The recorded receipts were compared with the records of the several departments collecting money for the town and with the treasurer's books, while the recorded payments were checked with the selectmen's warrants authorizing such payments and with the treasurer's books.
The appropriations, as entered in the town accountant's books, were checked to the town clerk's records of appropriations voted at town meetings.
An analysis of the accountant's general and supplemental ledgers was made, a trial balance was taken 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 as of April 4,
99
1933. The balance sheet indicates that the financial condition of the town is satisfactory.
The books and accounts of the town treasurer were examined and checked. The recorded receipts were compared with the accountant's books, with the records in the several departments collecting money for the town, and with the other sources from which money is paid into the town treasury. The payments were checked with the warrants of the selectmen authorizing the treasurer to disburse from funds, with the selectmen's books, and with the original bills and payrolls on file.
The cash balance on April 4, 1933, was verified by an actual count of cash in the office and by reconciling the bank balances with state- ments furnished by the banks of deposit.
An examination of the paid vouchers on file showed payments of salary to members of town boards for clerical services rendered by them while acting as secretaries or clerks of such boards. No town vote could be found authorizing such remuneration, in which connec- tion attention is called to Section 4-A, Chapter 41, General Laws, which reads as follows :
Except as otherwise expressly provided, a town board may, if authorized by vote of the town, appoint any member thereof to another town office or position for the term provided by law, if any, otherwise for a term not exceeding one year. The salary of any such appointee shall be fixed by vote of the town, not- withstanding the provisions of section one hundred and eight. In this section. the word "town" shall not include city.
It was also found that the amount of the pay-roll of the call firemen is sent to the clerk of the fire company for disbursement. Such pay-rolls should be disbursed directly by the town treasurer, as required by Section 35, Chapter 41, General Laws.
The payment of a bill for traveling expenses outside the Common- wealth was found to be charged to the highway appropriation in Janu- ary 1933. Such expenditures are proper charges only against specific appropriations for out-of-state expenses, as provided by Clause 34, Section 5, Chapter 40, General Laws.
Specific appropriations for the purchase of departmental equipment should also be voted by the town.
The payment on account of maturing debt and interest were checked with the amounts falling due and with the cancelled securities and coupons on file. The cash balances in the bond and coupons accounts were checked with the list of bonds and coupons due and not presented for payment.
The securities and savings bank books representing the investments of the several trust and investment funds in the custody of the town treasurer were personally examined. The income was proved and the disbursements were verified.
The books and accounts of the tax collector for all tax levies from 1930 to date were examined and checked. The committment lists were verified and checked with the assessors' warrants for their collection. The recorded collections were compared with the payments to the
100
treasurer, the abatements, as recorded, were checked with the asses- sors' records of abatements granted, and the outstanding accounts were listed and approved to the accountant's ledger. A further verifi- cation of the outstanding accounts was made 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 out- standing accounts, as listed, are correct.
The tax collector's department is to be commended for the accur- acy with which the books and records have been kept. It is recommend- ed, however, that all abatements after payment, payments after abate- ment, collections of taxes not committed, overpayments, and partial payments be recorded on the collector's books, so that these records may show the complete transactions affecting the tax accounts.
The deeds representing the tax tiles, the tax titles taken by the town during the last ten years were examined, and checked with the accountant's, treasurer's and collector's records, the accountant's ledger being adjusted to agree with the detailed list. It was noted that subsequent taxes on property taken or purchased by the town under tax titles were not assessed as required by Section 78, Chapter 60, General Laws. Attention is called to Section 50, Chapter 60, General Laws, which provides that the town; treasurer, at the expiration of two years from the date of taking or purchase of tax titles, shall insti- tute proceedings toward foreclosure of rights of redemption.
In cases where the land is not sufficient value to warrant the ex- pense of a petition in the land court, action should be taken in accord- ance with the provisions of Section 78, and 80, Chapter 60, General Laws.
The practice of making cash payments to the tax collector for taxes on property held by the town under tax titles should bé discontinued and credit by journal entry substituted to conform with the provisions of Section 95, Chapter 60, General Laws.
The computation of the 1932 tax rate by the assessors was checked, it was noted that appropriations from available funds were not con- sidered in the determination of the tax rate. In this connection, atten- tion is called to Section 23, Chapter 59, General Laws, as amended by Chapter 428, Acts of 1931, which requires that the assessors raise all sums appropriated since the last preceding annual tax assessment. which also provides that deductions on account of appropriations voted from available funds in the treasury may be made by the assessors only upon the approval of the Commissioner of Corporations and Tax- ation. It is, therefore, essential that all appropriations voted by the town, whether they are to be raised by taxation or transferred from available funds in the treasury, should be certified by the town clerk to the assessors, as required by Section 15-A, Chapter 41, General Laws.
It was noted that the assessor's warrant to the tax collector and the tax lists were given to him during the past three years not earlier than October 13, thus preventing the collector from issuing the tax bills by October 15 of each year, as required by Section 57, Chapter 59, General Laws. This practice naturally delays the collection of taxes and accordingly increases the interest on temporary loans in anticipa- tion of tax receipts.
101
The town clerk's records of town meetings and of licenses issued on behalf of the State, county, and town were examined and checked.
It is recommended that a town vote be taken annually relative to the appropriation of the dog fund received from the county for school or library purposes, as required by Section 172, Chapter 140. General Laws, and that the salaries of all elective officials be fixed annually by a vote of the town, as provided in Section 108, Chapter 41. General Laws.
In examining the records of proceedings of the 1933 town meet- ing it was noted that the sum of $197,980 was appropriated for seven individual public welfare appropriations, with the provision that $152.980 is to be raised by taxation in 1933 and $45,000 is to be pro- vided for from employees' contribution to be received in 1933.
It is recommended that, in the future, the actual amount to be avail- able for each of the several public welfare appropriations are to be in- cluded in the tax levy by the assessors be voted and that, instead of appropriating anticipated receipts, only actual receipts be vo ed by the town in specific amounts and for such purposes as may be necessary.
The books and accounts of the water department were examined and checked. The committments of charges due the town for sale of water were verified, the recorded collections were compared with the payments to the treasurer, the abatements, as recorded, were checked. and the outstanding accounts were listed and proved with the ac- countant's ledger and with the controlling accounts as kept in the water department.
All the recommendations made in the report of the previous audit pertaining to accounting and collection procedure in the water depart- ment were strictly carried out. The work has been carried on in a highly and efficient and accurate manner thereby. facilitating the work of the audit to a great extent.
In addition to the department mentioned, the books and accounts of all other departments collecting money for the town or committing bills for collection were examined and checked.
The surety bonds filed by the several officials for the faithful performance of their duties were examined and found to be in proper form. The 1933 bond of the town treasurer was not on file, but an ap- plication for a bond was made toward the end of the audit.
Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treasurer's cash, summaries of the tax. assessment, and departmental accounts, as well as tables showing the trust fund transactions.
For the co-operation received from the several town officials dur- ing the progress of the audit, I wish on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted,
EDW. H. FENTON, Chief Accountant
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1
RECONCILITATION OF TREASURERS' CASH
Balance January 1, 1932 General Water
$157,861.62 50,794.26
$208,655.88
Receipts :
General
$2,718,543.80 96,576.92
2,815,120.72 $3,023,776.60
Payments :
General
$2,637,711.32
Water
102,909.83
2,740,621.15
Balance December 31, 1932 :
General
$238,694.10
Water
44,461.35
283,155.45
$3,023,776.60
Balance January 1, 1933
General
Water
$238,694.10 44,461.35
283,155.45
Receipts January 1, to April 4, 1933 :
General
Per cash book 576,272.05
Not previously
entered :
Employees'
donations 2,036.98
Town Clerk's
dog licenses 60.60
Interest on
deposit .45
578,370.08
Water
Per cash book 18,984.15
Not previously
entered :
Interest on
deposits
244.46
19,228.61
Payments January 1 to April 4, 1933 :
General
$693,796.90 20,627.14
714,424.04
Balance April 4, 1933 General .
123,267.28
Water
43,062.82
166,330.10
$880,754.14
Water
597,598.69
Water
103
Balance April 4, 1933 :
General
$123,267.28 43,062.82
Water
$166,330.10
Cash on hand April 4, 1933 : In banks :
Per check register :
First National Bank of Boston,
(general)
40,984.08
Second National Bank of Boston,
62,278.15
Weymouth Trust Company (general)
14,091.28
Weymouth Trust Company (water)
2,160.72
Per Savings bank books :
Weymouth Trust Company savings
department book No. 5328 (general)
61.05
Weymouth Trust Company savings
department book No. 1654 (water)
21,975.49
South Weymouth Savings Bank,
book No. 13066 (water)
18,010.95
$159,561.72
Cash in office, verified :
General
$5,852.72 915.66
Water
6,768.38
$166,330.10
Note :
I am hereby inserting in this report the reconsilitation of the Trea- surer's Cash and also the Balance Sheet as of April 4, 1933, as certi- fied by the State Auditors. CLAYTON B. MERCHANT, Town Clerk
.5 1
(general)
TOWN OF WEYMOUTH BALANCE SHEET-APRIL 4, 1933 GENERAL ACCOUNTS
ASSETS
LIABILITIES AND RESERVES
Cash :
Temporary Loans :
General
$123,267.28
In Anticipation of Revenue 1932 1933
$150,000.00 500,000.00
Accounts Receivable
$650,000.00
Taxes-Levy of 1931 Levy of 1932
$35,545.85 266,960.24
302,506.09
Old Age Assistance Taxes Levy of 1932
577.00
Abatements after Payment, to be Refunded : Taxes 1932 County-Dog Licenses Appropriation balances : General Water
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