USA > Massachusetts > Plymouth County > Abington > Town annual report of the officers and committees, 1940 > Part 10
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Rates 480.86
Services 9.05
489.91
595.82
Payments to town of Abington January 1 to February 24, 1940 537.82
Due town of Abington Febru- ary 24, 1940 58.00
595.82
BLANCHE A. SYLVESTER LIBRARY FUND In Custody of Treasurer of Library Trustees
Savings Deposits
Total
On hand at beginning of year 1939 $1,000.15
$1,000.15
On hand at end of year 1939 and February 8, 1940 1,003.30
1,003.30
1939
Receipts
Payments
Income
$25.15 Added to savings deposits $3.15
Expended for books 22.00
$25.15 $25.15
FIRST UNITARIAN SOCIETY LIBRARY FUND In Custody of Treasurer of Library Trustees
Savings Deposits $1,500.51
Total $1,500.51
On hand at beginning of year 1939 On hand at end of year 1939 and February 8, 1940 1,500.77 1.500.77
210
Receipts
Payments
1939
Income
$37.50
Added to savings deposits $ .26
Expended for books 37.24
$37.50
$37.50
GERTRUDE M. GLEASON LIBRARY FUND In Custody of Treasurer of Library Trustees
Savings Deposits $500.47
Total
On hand at beginning of year 1939
On hand at end of year 1939 and February 8, 1940
500.60
500.60
Receipts
Payments
1939
Income
$12.58 Added to savings deposits $ .13
Expended for books 12.45
$12.58
$12.58
ELIZABETH K. NASH PARK FUND In Custody of Town Treasurer
On hand at beginning of year 1939
Savings Deposits $3,075.46
Total
$3,075.46
On hand at end of year 1939 and February 8, 1940
3,000.00
3,000.00
Receipts
Payments
1939
Withdrawn from savings deposits
$75.46
Income
77.35
Transferred to town for park pur- poses
$152.81
$152.81
$152.81
$500.47
211
MARTHA F. ARNOLD PARK FUND In Custody of Town Treasurer
Savings Deposits $5,036.23
Total $5,036.23
On hand at beginning of year 1939 On hand at end of year 1939 and February 8, 1940
5,162.92
5,162.92
Receipts
Payments
1939
Income $126.69
Added to savings deposits $126.69
EMILY D. POOLE PARK FUND
Savings Deposits $3,075.46
Total $3,075.46
On hand at beginning of year 1939
On hand at end of year 1939 and February 8, 1940
3,019.40
3,019.40
Receipts
Payments
1939
Withdrawn from sav-
ings deposits
$56.06
Income
77.35
Transferred to town for park pur- poses $133.41
$133.41
$133.41
CEMETERY PERPETUAL CARE FUNDS In Custody of Town Treasurer
On hand at beginning of year 1939 On hand at end of year 1939 and February 8, 1940
3,926.42
3,926.42
Receipts
1939
Income
$98.17 Added to savings deposits $ .09
Transferred to town for care of lots 98.08
$98.17
Savings Deposits $3,926.33
Total $3,926.33
Payments
$98.17
TOWN OF ABINGTON BALANCE SHEET-Dec. 31, 1939 General Accounts
ASSETS
Cash:
In Banks and Office
$70,853.63
LIABILITIES AND RESERVES Temporary Loans: In Anticipation of Revenue 1939 $125,000.00
Accounts Receivable:
In Anticipation of Federal Grant 15,000.00
Taxes :
Levy of 1935
$73.11
Levy of 1936
195.12
Tax Title Redemptions Reserved for Payment of Loan
1,735.18
Levy of 1937
508.03
Levy of 1938
41,413.77
Levy of 1939
88,389.51
Abatements and Payments and Overpay-
ments to Collector to be Refunded
53.42
Surplus War Bonus Fund
3,273.62
Motor Vehicle Excise Taxes:
Levy of 1936
$44.74
Levy of 1937
163.37
Accrued Interest and Premiums on Loans
245.57
Levy of 1938
88.83
Proceeds of Dog Licenses-Due County
14.40
Levy of 1939
218.85
Overestimates-State Assessments:
Parks and Reservations $32.59
Tax Titles
$22,492.14
Hospital or Home Care for
Tax Possessions
3,337.91
Civil War Veterans 475.00
507.59
212
Tailings-Unclaimed Checks
140.24
$130,579.54
Fire Insurance Fund-Reimbursement for Loss of High School 280.23
515.79
25,830.05
$140,000.00
Departmental:
Health
$529.77
Hospital Bills 495.24
Temporary Aid
1,186.46
Aid to Dependent Children
1,946.05
Old Age Assistance
10,578.79
State Aid
408.00
15,144.31
Water Department:
Rates
$2,513.63
Unexpended Balances :
Tax Collector's Bond
$19.37
Tax Sale Expense
92.80
Assessors' Maps
2.41
Federal Grant-School
Construction
24,545.30
Tax Title Foreclosures
307.65
Aid to Highways:
Police Department
.59
State
$5,172.29
Fire Department
1.09
County
3,336.14
8,508.43
Hancock Street-Chapter 90
5,118.02
Overlay Deficits:
Hancock Street-Land Damage
468.61
Levy of 1930
$184.90
Welch Fund
1.85
Levy of 1931
233.20
Aid to Dependent Children
15.50
Levy of 1932
153.25
Military Aid
140.00
Levy of 1933
142.32
Soldiers' Relief
2.97
Levy of 1935
49.59
School Construction
8,029.97,
Levy of 1936
453.29
W. P. A. Projects
1,167.48
1,216.55
Water Receipts Reserved for Appropriations Federal Grants:
Old Age Assistance-Adminis- tration $210.26
Aid to Dependent Children- Administration 65.99
Aid to Dependent Children- Aid 63.81
340.06
Services
109.20
Liens
3,982.27
6,605.10
Registrars' Expense
8.27
213
15,390.35
3,391.56
Snow Removal
6.27
Old Age Assistance Tax Abatements Overdrawn Account : Special Registration
70.00
Reserve Fund-Overlay Surplus 472.68
Overlays Reserved for Abatement of Taxes: Levy of 1937 $350.07
Levy of 1938 4,111.34
Levy of 1939
4,795.67
Revenue Reserved Until Collected:
Motor Vehicle Excise Tax
$515.79
Tax Title and Tax Possession
25,830.05
Departmental
15,144.31
Water
6,605.10
Federal Grant
9,545.30
State and County Aid to Highways
8,508.43
66,148.98
Surplus Revenue
42,994.11
$284,245.07
$284,245.07
Debt Accounts
School Construction Loans Water Loans Water Standpipe Loan
$203,000.00
26,500.00
7,500.00
Emergency Finance Loan
21,735.99
9,257.08
214
1 1
65.50
Revenue 1939-Deficit
310.87
Municipal Relief Loans
53,000.00
Net Funded or Fixed Debt
$311,735.99
$311,735.99
$311,735.99
Trust Funds
Blanche A. Sylvester Library Fund
$1,003.30
First Unitarian Society Library Fund
1,500.77
Gertrude M. Gleason Library Fund
500.60
Trust Funds, Cash and Securities: In Custody of Library Trustees $3,004.67 In Custody of Town Treasurer 15,108.74
$3,004.67
Elizabeth K. Nash Park Fund
$3,000.00
Martha F. Arnold Park Fund
5,162.92
Emily D. Poole Park Fund
3,019.40
Cemetery Perpetual Care Funds
3,926.42
15,108.74
$18,113.41
$18,113.41
215
216
THE COMMONWEALTH OF MASSACHUSETTS Department of Corporations and Taxation Division of Accounts State House, Boston
February, 14, 1941
To the Board of Selectmen Mr. Howard W. Belcher, Chairman Abington, Massachusetts
Gentlemen :
I submit herewith my report of an audit of the books and accounts of the town of Abington 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 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 Abington for the fiscal year ending December 31, 1940, the following report being submitted thereon:
The recorded financial transactions of the sev- eral departments receiving or disbursing money for the town or committing bills for collection, were ex- amined, checked, and verified by a comparison with the books of the town accountant and the town treasurer.
The books and accounts kept by the town accoun- tant were examined and checked. The receipts as recorded on the ledger were checked with the records
217
of the several departments making payments to the treasurer and with the treasurer's books, while the recorded payments were checked with the treasury warrants issued by the selectmen and with the treas- urer's cash book. The appropriations and loan authorizations as recorded on the ledger were checked with the town clerk's records of town meetings. The necessary correcting and 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 on December 31, 1940.
The balance sheet shows that there are outstand- ing taxes as far back as 1927, due to the fact that tax titles were disclaimed in 1940 and the taxes trans -. ferred from the tax title account have not been settled. It is recommended that the tax collector make a determined effort to secure settlement of the tax levies of 1938 and prior years.
Overlay deficits aggregating $689.62, appearing on the balance sheet, should be provided for by the assessors in accordance with the provisions of Section 23, Chapter 59, General Laws.
The books and accounts of the town treasurer were examined and checked in detail. The recorded receipts were analyzed and 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, while the payments were checked with the selectmen's warrants authorizing the disbursements of town funds.
The cash book was added throughout for the per- iod covered by the audit and the cash balance on January 15, 1941, was proved by actual count of the cash in the office, by reconciliation of the bank bal- ances with statements furnished by the banks in which town funds are deposited, and by verification of a deposit in transit.
The payments on account of maturing debt and interest were verified by a comparison with the a- mounts falling due, the cancelled securities and cou- pons were checked, and the outstanding debt and interest was listed and proved.
218
The savings bank books representing the invest- ment of the trust funds in the custody of the treas- urer of the library trustees and the town treasurer were examined and listed. The income was proved and the withdrawals verified.
The tax title deeds on hand were examined and listed. The amounts transferred from the tax levies to the tax title account were reconciled with the col- lector's accounts, the tax titles redeemed were com- pared with the treasurer's reported receipts, the tax titles disclaimed were verified, and the tax title deeds as listed were checked with the records in the Registry of Deeds.
The books and accounts of the tax collector were examined and checked. The poll, property, and motor vehicle excise taxes, as well as water liens, outstand- ing according to the previous examination were aud- ited and all subsequent commitments were checked to the warrants for their collection. The payments to the treasurer were checked to the treasurer's cash book, the recorded abatements were compared with the assessors' records of abatements granted, and the outstanding accounts were listed and reconciled with the respective ledger accounts.
The departmental and water accounts committed for collection were examined and checked. The com- mitments were proved, the recorded receipts were checked with the payments to the treasurer, the abate- ments were compared with the records in the depart- ments authorized to grant abatements, and the out- standing accounts were listed and reconciled with the respective ledger accounts.
Verification of the correctness of the outstanding tax, departmental, and water accounts was made by mailing notices to a number of persons whose names appeared on the books as owing money to the town, and from the replies received it would appear that the accounts, as listed, are correct.
In checking the records of departmental accounts receivable of the bureau of old age assistance with the records kept by the State, it was found that bills for expenditures made by the town for which reim- bursements are due from the State have not been sent out in accordance with the laws governing the
219
billing of such accounts. In order that the town may receive all the revenue due from this source, the statutory requirements for billing the State for allow- ances must be fully complied with.
The records of licenses and permits issued by the selectmen, town clerk, and health department were examined and checked, and the payments to the State and the town were verified.
The surety bonds of the financial officials bonded for the faithful performance of their duties were ex- amined and found to be in proper form.
The records of the sealer of weights and measures, and of the school and library departments, as well as of all other departments collecting money for the town or committing bills for collection, were exam- ined, checked, and reconciled with the treasurer's recorded receipts and the town accountant's records.
There are appended to this report, in addition to the balance sheet, tables showing a reconciliation of the treasurer's and collector's cash, summaries of the tax, tax title, departmental, and water accounts, as well as tables showing the condition and transactions of the trust funds.
While engaged in making the audit, co-operation was received from the officials of the town, for which, on behalf of my assistants and for myself, I wish to express appreciation.
Respectfully submitted, HERMAN B. DINE,
Assistant Director of Accounts
HBD: MC
RECONCILIATION OF TREASURER'S CASH
Balance January 1, 1940
$70,853.63
665,243.58
Receipts
$736,097.21
Payments
Balance December 31, 1940
$674,245.17 61,852.04
$736,097.21
Balance January 1, 1941
$61,852.04
Receipts January 1 to 15, 1941
12,213.21
Excess cash January 15, 1941 .21
$74,065.46
220
Payments January 1 to 15, 1941 :
Per warrants $7,144.13 In advance of warrant 27.50 $7,171.63
Balance January 15, 1941 : Cash in office, verified $7,200.44
Abington National Bank :
General account
43,199.06
Old Age Assistance
and Aid to De-
pendent Children
account
3,670.80
School Construction Account-Docket
Mass. 1423F
70.61
First National Bank
of Boston, General
Account
483.88
Merchants National
Bank of Boston,
General Account
12,269.04
66,893.83
$74,065.46
Abington National Bank General Account
Balance January 15, 1941, per statement $49,053.37
Balance January 15, 1941, per check register $43,199.06
Outstanding checks January 15,
1941, per list
5,854.31
$49,053.37
Old Age Assistance and Aid to Dependent Children Account
Balance January 15, 1941, per statement $4,288.57
Balance January 15, 1941, per check register $3,670.80 Outstanding checks January 15, 1941, per list 617.77 $4,288.57
221
School Construction Account Docket Mass. 1423F
Balance January 15, 1941, per statement $87.36
Balance January 15, 1941, per check book $70.61
Outstanding checks January 15, 1941, per list 16.75
$87.36
First National Bank of Boston General Account
Balance January 15, 1941, per statement $483.88
Balance January 15, 1941, per check book $483.88
Merchants National Bank of Boston General Account
Balance January 15, 1941, per statement $12,266.04
Deposit in transit January 15, 1941, verified 3.00
$12,269.04
Balance January 15, 1941, per check book
$12,269.04
RECONCILIATION OF TREASURER'S CASH
Balances January 15, 1941, per tables :
Property taxes 1939
$251.14
Property taxes 1940
846.92
Poll taxes 1940 2.00
Motor vehicle excise taxes 1940 22.07
Interest on taxes, and water liens
18.44
Costs on taxes 1.40
Water liens
3.00
$1,144.97
Cash in office January 15, 1941, verified
$1,144.97
TAXES-1926
Tax titles disclaimed 1940
$100.64
Abatements 1940 $100.64
222
TAXES-1927
Audit adjustment:
Tax titles disclaimed not reported
$96.57
Outstanding December 31, 1940, and January 15, 1941, per list
$96.57
TAXES-1928
Audit adjustment :
Tax titles disclaimed not reported
$130.15
Outstanding December 31, 1940, and January 15, 1941, per list
$130.15
TAXES-1929
Audit adjustment:
Tax titles disclaimed not reported
$111.31
Outstanding December 31, 1940, and January 15, 1941, per list
$111.31
TAXES-1930
Audit adjustment :
Tax titles disclaimed not reported
$3.40
Outstanding December 31, 1940, and January 15, 1941, per list
$3.40
TAXES-1931
Audit adjustment:
Tax titles disclaimed not reported
$3.52
Outstanding December 31, 1940, and January 15, 1941, per list
$3.52
TAXES-1932
Tax titles disclaimed 1940 $28.16
Audit adjustment :
Tax titles disclaimed not reported
3.52
$31.68
Abatements $28.16
Outstanding December 31, 1940, and
January 15, 1941, per list 3.52
$31.68
223
TAXES-1933
Tax titles disclaimed 1940
$27.20
Audit adjustment:
Tax titles disclaimed not reported
3.40
$30.60
Abatements
$27.20
Outstanding December 31, 1940,
and January 15, 1941, per list
3.40
$30.60
TAXES-1934
Tax titles disclaimed
$30.40
Audit adjustment :
Tax titles disclaimed not reported
3.80
$34.20
Abatements
$30.40
Outstanding December 31, 1940,
and January 15, 1941, per list 3.80
$34.20
TAXES-1935
Outstanding January 1, 1940
$73.11
Tax titles disclaimed
33.20
Audit adjustment:
Tax titles disclaimed not reported
4.15
Abatements
$33.20
Outstanding December 31, 1940,
and January 15, 1941, per list 77.26
$110.46
POLL TAXES-1936
Outstanding January 1, 1940
$38.00
Payments to treasurer $12.00
Abatements 12.00
Outstanding December 31, 1940,
and January 15, 1941, per list 14.00
$38.00
$110.46
224
PROPERTY TAXES-1936
Outstanding January 1, 1940
$157.12
Tax titles disclaimed 615.57
$772.69
Payments to treasurer
$629.98
Abatements
38.34
Outstanding December 31, 1940, and January 15, 1941, per list 104.37
$772.69
POLL TAXES-1937
Outstanding January 1, 1940
$62.00
Payments to treasurer
$16.00
Abatements 20.00
Outstanding December 31, 1940, and January 15, 1941, per list 26.00
$62.00
PROPERTY TAXES-1937
Outstanding January 1, 1940
$446.03
Tax titles disclaimed 617.70
Audit adjustment :
Motor vehicle excise taxes 1937 recorded as property taxes 1937 29.53
$1,093.26
Payments to treasurer
$832.84
Abatements
160.31
Outstanding December 31, 1940
and January 15, 1941, per list
100.11
$1,093.26
POLL TAXES-1938
Outstanding January 1, 1940
$128.00
Payments to treasurer
$26.00
Abatements 26.00
Outstanding December 31, 1940,
and January 15, 1941, per list
76.00
$128.00
PROPERTY TAXES-1938
Outstanding January 1, 1940
$41,285.77
Tax titles disclaimed 242.82
Overpayments refunded
110.00
225
Audit adjustment :
Tax titles disclaimed not reported 340.80
$41,979.39
Payments to treasurer
$36,472.93
Abatements
4,505.02
Tax titles taken
648.92
Property taxes 1938 reported as property taxes 1939
41.03
Outstanding December 31, 1940
311.49
$41,979.39
Outstanding January 1, 1941
$311.49
Payments to treasurer January 1 to 15, 1941
$13.02
Outstanding January 15, 1941, per list
298.47
$311.49
POLL TAXES-1939
Outstanding January 1, 1940
$350.00
Audit adjustment : Abatements and payments
2.00
$352.00
Payments to treasurer
$102.00
Abatements
12.00
Outstanding December 31, 1940
238.00
$352.00
Outstanding January 1, 1941
$238.00
Payments to treasurer January 1 to 15, 1941 $2.00
Outstanding January 15, 1941, per list
236.00
$238.00
PROPERTY TAXES-1939
Outstanding January 1, 1940
$88,039.51
Property taxes 1938 reported as
property taxes 1939 41.03
Property taxes 1940 reported as property taxes 1939 1.09
Interest on taxes reported as prop- erty taxes 1939 1.07
Tax titles disclaimed 196.65
Abatements and payments refunded 21.85
226
Audit adjustments : Abatements reported in error 104.88
Tax titles disclaimed not reported 343.05
$88.749.13
Payments to treasurer
$50,766.22
Abatements
3,435.66
Added to tax titles
682.42
Outstanding December 31, 1940
33,864.83
$88.749.13
Outstanding January 1, 1941 $33,864.83
Unlocated difference January 15, 1941 .80
$33,865.63
Payments to treasurer January 1 to 15, 1941 $795.79
Outstanding January 15, 1941, per list
32,818.70
Cash balance January 15, 1941 251.14
$33,865.63
POLL TAXES-1940
Commitment per warrants
$3,868.00
Abatements and payments refunded 2.00
Payments to treasurer
$2,971.00
Abatements 470.00
Outstanding December 31, 1940
429.00
$3,870.00
Outstanding January 1, 1941
$429.00
Payments to treasurer January 1 to 15, 1941 $2.00
Outstanding January 15, 1941, per list 425.00
Cash balance January 15, 1941 2.00
$429.00
PROPERTY TAXES-1940
Commitment per warrants
$234,045.76
Added to tax titles in error
880.78
Tax titles disclaimed 185.31
Abatements and payments refunded 85.20
Audit adjustment:
Added to tax titles in error 5.54
$235,202.59
$3,870.00
227
Payments to treasurer
$149,132.87
Abatements 9,342.01 Added to tax titles 4,880.36
Property taxes 1940 reported as property taxes 1939
1.09
Outstanding December 31, 1940
71,846.26
$235,202.59
Outstanding January 1, 1941
$71,846.26
Payments to treasurer January 1 to 15, 1941 $1,760.55
Outstanding January 15, 1941, per list
69,238.79
Cash balance January 15, 1941 846.92
$71,846.26
MOTOR VEHICLE EXCISE TAXES-1936
Outstanding January 1, 1940 $44.74
Audit adjustment :
Abatements and payments
14.02
$58.76
Payments to treasurer
$22.64
Abatements 24.77
Outstanding December 31, 1940,
and January 15, 1941, per list 11.35
$58.76
MOTOR VEHICLE EXCISE TAXES-1937
Outstanding January 1, 1940
$163.37
Payments to treasurer $10.00
Abatements 49.37
Audit adjustment :
Motor vehicle excise taxes 1937
recorded as property taxes 1937 29.53
Outstanding December 31, 1940,
and January 15, 1941, per list 74.47
$163.37
MOTOR VEHICLE EXCISE TAXES-1938 Outstanding January 1, 1940 Payments to treasurer $7.63
$88.83
Abatements 31.59
228
Outstanding December 31, 1940, and January 15, 1941, per list 49.61
$88.83
MOTOR VEHICLE EXCISE TAXES-1939
Outstanding January 1, 1940 $218.85
Abatements and payments refunded 13.18
Audit adjustment : Abatements reported in excess .45
Unlocated difference December 31, 1940 .02
$232.50
Payments to treasurer $172.88 Abatements 25.18
Outstanding December 31, 1940, and January 15, 1941, per list 34.44
$232.50
MOTOR VEHICLE EXCISE TAXES-1940
Commitment per warrants
$13,287.75
Abatements and payments refunded 524.29
Audit adjustments :
Abatements and payments
.02
$13,812.06
Payments to treasurer
$12,682.17
Abatements 831.13
Outstanding December 31, 1940
298.76
$13,812.06
Outstanding January 1, 1941 $298.76
Abatements and payments January 1 to 15, 1941 .85
Unlocated difference January 15, 1941 .34
$299.95
Payments to treasurer January 1 to 15, 1941
$62.78
Abatements January 1 to 15, 1941
.85
Outstanding January 15, 1941, per list 214.25
Cash balance January 15, 1941
22.07
$299.95
229
INTEREST ON TAXES AND WATER LIENS Interest Collections 1940:
Taxes :
Levy of 1936
$42.75
Levy of 1937
101.88
Levy of 1938
2,487.74
Levy of 1939
1,286.37
Levy of 1940
76.37
$3,995.11
Motor vehicle excise taxes :
Levy of 1936 $6.80
Levy of 1937
2.98
Levy of 1938
1.31
Levy of 1939
.98
Levy of 1940
3.63
15.70
Water liens
24.19
$4,035.00
Payments to treasurer $3,801.56
Interest on taxes reported as prop- erty taxes 1939
1.07
Interest on taxes reported as water liens
232.37
$4,035.00
Interest collections January 1 to 15, 1941 :
Taxes :
Levy of 1939
$49.17
Levy of 1940
17.67
Water liens .03
$66.87
Payments to treasurer January 1 to 15, 1941
$48.43
Cash balance January 15, 1941
18.44
$66.87
COSTS ON TAXES
Costs collections 1940:
Taxes :
Levy of 1936 $11.25
Levy of 1937 6.25
Levy of 1938
108.45
230
Levy of 1939
Levy of 1940
20.30 78.05
$224.30
Motor vehicle excise taxes :
Levy of 1936 $2.55
Levy of 1937 6.80
Levy of 1938 1.70
Levy of 1939
12.95
Levy of 1940
207.40
231.40
$455.70
Payments to treasurer 1940
$455.70
Costs collections January 1 to 15, 1941 :
Taxes :
Levy of 1939
$ .35
Levy of 1940 .70
$1.05
Motor vehicle excise taxes :
Levy of 1940
3.85
Payments to treasurer January 1 to 15, 1941 $3.50
Cash balance January 15, 1941 1.40
$4.90
TAX TITLES
Balance January 1, 1940
$22,492.14
Tax titles taken:
Taxes 1938
$648.92
Interest and costs 403.53
,
1,052.45
Added to tax titles :
Taxes 1939
$682.42
Taxes 1940
4,880.36
Interest 24.91
5,587.69
Audit adjustments : Interest and costs on tax titles redeemed reported as tax titles .06 Water liens added to tax titles not reported 122.70
$4.90
231
Sale of tax possessions reported as tax titles 230.00
$29,485.04
Payments to treasurer
$3,267.06
Tax titles disclaimed :
Taxes 1926
$100.64
Taxes 1932
28.16
Taxes 1933
27.20
Taxes 1934
30.40
Taxes 1935
33.20
Taxes 1936
615.57
Taxes 1937
617.70
Taxes 1938
242.82
Taxes 1939
196.65
Taxes 1940
185.31
Interest and costs
113.09
2,190.74
Added to tax titles in error : Taxes 1940
880.78
Audit adjustments :
Tax titles disclaimed not reported :
Taxes 1927
$96.57
Taxes 1928
130.15
Taxes 1929
111.31
Taxes 1930
3.40
Taxes 1931
3.52
Taxes 1932
3.52
Taxes 1933
3.40
Taxes 1934
3.80
Taxes 1935
4.15
Taxes 1938
340.80
Taxes 1939
343.05
Interest and costs
22.27
1,065.94
Added to tax titles in error :
Taxes 1940
5.54
Foreclosures not reported
848.98
Sales of land of low value re- ported as tax possessions 165.00
Book value in excess of selling price on tax titles sold as lands of low value 149.76
Balance December 31, 1940
20,911.24
$29,485.04
232
Balance January 1, 1941 Payments to treasurer January 1 to 15, 1941 $50.00
$20,911.24
Balance January 15,1941, per list 20,861.24
$20,911.24
TAX POSSESSIONS
Balance January 1, 1940
$3,337.91
Audit adjustments :
Sales of land of low value re- ported as tax possessions 165.00
Foreclosures not reported 848.98
Forfeiture of option 25.00
$4,376.89
Audit adjustments :
Sales of tax possessions reported as tax titles $230.00
Sales of tax possessions reported as estimated receipts 384.50
Book value in excess of selling price on sale of tax posses- sions 373.06
Book value of tax possession taken by school committee for school grounds 122.54
Book value of tax possessions taken by town for sewer beds
252.31
Balance December 31, 1940 3,014.48
$4,376.89
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