USA > Massachusetts > Plymouth County > Abington > Town annual report of the officers and committees, 1940 > Part 9
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An examination of the unpaid bills on file was made and it was noted that many bills for material, truck hire, etc., for several departments, incurred in 1938 and 1939, and aggregating $8,963.92, were unpaid on December 31, 1939.
To incur liabilities in excess of appropriations is con- trary to Section 31, Chapter 44, General Laws, to which statute attention had been called in previous audit re- ports.
The books and accounts of the treasurer were exam- ined and checked. The receipts, as recorded, were an- alyzed and checked with the records of the several de- partments collecting money for the town and with other sources from which money was paid into the treasury, while the payments were compared with the selectmen's warrants authorizing the treasurer to disburse town funds. The cash book additions were verified and the cash balance on February 8, 1940, was proved by ac- tual count of the cash in the office and by a reconciliation of the bank balances with statements furnished by the banks of deposit.
The payments made for maturing debt and interest were checked and compared with amounts falling due and with cancelled securities and coupons on file.
The savings bank books representing the investment of the trust funds in the custody of the treasurer of the library trustees and the town treasurer were examined
183
and listed, the income being proved and the transfers to the town being compared with the treasurer's re- corded receipts.
The records of tax titles and tax possessions were ex- amined and reconciled with the tax books and with the accountant's ledger, being further verified by a com- parison with the records in the Registry of Deeds.
The books and accounts of the temporary tax collec- tor were examined and checked. The tax accounts out- standing at the time of the previous examination were audited and all subsequent commitments were com- pared with the assessors' warrants issued for their col- lection. The payments to the treasurer were verified, the recorded abatements were checked with the as- sessors' records, the taxes transferred to the tax title account were proved, and the outstanding accounts were listed.
The commitments of departmental and water ac- counts receivable were examined and checked in detail. The reported payments to the treasurer were verified, the abatements were compared with the records in the departments authorized to grant such abatements, and the outstanding accounts were listed and proved.
The outstanding accounts were verified 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.
The financial acconuts of the town clerk were exam- ined for the issuance of dog and sporting licenses, the reported payments to the State and to the town being verified.
The records of the selectmen's and health depart- ments pertaining to licenses and permits issued, of the sealer of weights and measures for fees collected, as well as of all other departments collecting money or committing bills for collection, were examined, the payments to the treasurer being compared with the treasurer's recorded receipts.
The surety bonds of the town officials required by law to furnish them for the faithful performance of their duties were examined, and it was noted that the town clerk's bond for 1939 was not on file.
184
In addition to the balance sheet perviously mentioned there are appended to this report tables showing a reconciliation of the treasurer's cash, summaries of the tax, tax title, departmental and water accounts, as well as tables showing the trust fund transactions.
For the cooperation extended by the various town officials during the progress of the audit, I wish, on be- half of my assistants and for myself, to express appre- ciation.
Respectfully submitted, HERMAN B. DINE, Assistant Director of Accounts.
RECONCILIATION OF TREASURER'S CASH
Balance January 1, 1939
Receipts
$179,681.14
749,231.13
$928,912.27
Payments
Balance December 31, 1939
858,058.64
70,853.63
928,912.27
Balance January 1, 1940
70,853.63
Receipts January 1 to February 8, 1940 Excess cash February 8, 1940
26,684.04
.20
97,537.87
Payments January 1 to Feb- ruary 8, 1940:
Per warrants
36,344.35
In advance of warrant 326.25
36,670.60
Balance February 8, 1940:
Cash in office, ver-
ified
3,761.15
Abington National
Bank :
General Account
43,064.36
School Construction
Account - Docket
Mass. 1423F
1,595.99
185
First National Bank of Boston, General Account 483.88 Merchants National Bank of Boston, General Account 11,961.89
$60,867.27
$97,537.87
Abington National Bank General Account
Balance February 8, 1940, per statement
Balance February 8, 1940, per check register $43,064.36
$46,204.19
Outstanding checks February 8,
1940, per list
3,139.83
$46,204.19
School Construction Account - Docket Mass. 1423F
Balance February 8, 1940, per Statement 2,426.11
Balance February 8, 1940, per check book 1,595.99
Outstanding checks February 8, 1940, per list 830.12
2,426.11
Abington National Bank Old Age Assistance and Aid to Dependent Children Account
Balance February 8, 1940, per statement 191.58
Outstanding checks February 8, 1940, per list 191.58
First National Bank of Boston General Account Balance February 8, 1940, per statement 483.88
Balance February 8, 1940, per check register 483.88
.
186
Merchants National Bank of Boston General Account
Balance February 8, 1940, per statement 11,973.14
To be transferred to coupon account
11.25
Balance February 8, 1940, per check book 11,961.89
11,973.14
TAXES - 1930
Tax titles disclaimed June 9 to December 31, 1939 184.90
Abatements June 9 to December 31, 1939 184.90
TAXES - 1931
Tax titles disclaimed June 9 to December 31, 1939 233.20
Abatements June 9 to December 31, 1939 233.20
TAXES - 1932
Tax titles disclaimed June 9 to December 31, 1939 273.55
Payments to treasurer June 9 to December 31, 1939 48.30
Abatements June 9 to December 31, 1939 225.25
273.55
TAXES - 1933
Tax titles disclaimed June 9 to December 31, 1939 225.25
Payments to treasurer June 9 to December 31, 1939 225.25
187
TAXES - 1934
Tax titles disclaimed June 9 to December 31, 1939 251.75
Payments to Treasurer June 9 to December 31, 1939 251.75
TAXES - 1935
Tax titles disclaimed June 9 to December 31, 1939 270.79
Audit adjustment :
Tax titles disclaimed not reported
73.11
343.90
Payments to treasurer June 9 to December 31, 1939 270.79
Outstanding December 31, 1939 and February 8, 1940, per list 73.11
343.90
POLL TAXES - 1936
Recommitment June 9, 1939, per warrant 148.00
Abatement and payment, adjusted
2.00
150.00
Payments to treasurer June 9 to December 31, 1939 12.00
Abatements June 9 to December 31, 1939 78.00
Audit adjustment :
Abatements not reported 22.00
Outstanding December 31, 1939
and February 8, 1940, per list 38.00
150.00
PROPERTY TAXES - 1936
Recommitment June 9, 1939, per warrant 580.36
Abatement reported in error 1.07
1
188
Audit adjustment :
Tax titles disclaimed not re- ported 378.08
959.51
Payments to treasurer June 9 to December 31, 1939 616.01
Abatements June 9 to December 31, 1939 186.38
Outstanding December 31, 1939 157.12
959.51
Outstanding January 1, 1940
157.12
Tax titles disclaimed January 1 to February 8, 1940
340.80
497.92
Payments to treasurer January 1 to February 8, 1940
340.80
Outstanding February 8, 1940, per list 157.12
497.92
POLL TAXES - 1937
Recommitment June 9, 1939, jer warrant
113.00
Abatement and payment adjusted 2.00
Audit adjustment : Abatement and payment
2.00
117.00
Payments to treasurer June 9 to December 31, 1939
6.00
Abatements June 9 to December 31,1939 19.00
Audit adjustment :
Abatements not reported 30.00
Outstanding December 31, 1939 62.00
117.00
62.00
Outstanding January 1, 1940 Payments to treasurer January 1 to February 8, 1940 2.00
189
Outstanding February 8, 1940, per list 60.00
62.00
PROPERTY TAXES - 1937
Recommitment June 9, 1939, per warrant 20,842.13
Audit adjustments :
Abatements reported in excess 1.09
Tax titles disclaimed not re- ported 381.91
21,225.13
Payments to treasurer June 9 to December 31, 1939 17,679.27
Abatements June 9 to December 31, 1939
1,878.13
Tax titles taken June 9 to De- cember 31, 1939 1,221.70
Outstanding December 31, 1939 446.03
21,225.13
Outstanding January 1, 1940
446.03
Tax titles disclaimed January 1 to February 8, 1940
340.80
786.83
Payments to treasurer January 1 to February 8, 1940
397.10
Outstanding February 8, 1940 per list 389.73
786.83
POLL TAXES - 1938
Recommitment June 9, 1939, per warrant 256.00
Payments to treasurer June 9 to December 31, 1939 48.00
Abatements June 9 to December 31, 1939 38.00
Audit adjustment :
Abatements not reported 42.00
190
Outstanding December 31, 1939 128.00
256.00
128.00
Outstanding January 1, 1940 Payments to treasurer January 1 to February 8, 1940 2.00 Outstanding February 8, 1940, per list 126.00
128.00
PROPERTY TAXES - 1938 Recommitment June 9, 1939, per warrant 62,572.01
Audit adjustments :
Added to tax titles in error
34.08
Tax titles disclaimed not re- ported 312.05
Interest on taxes reported as property taxes 1938 11.57
Overpayment to collector .04
62,929.75
Payments to treasurer June 9 to December 31, 1939 88.46
Tax titles taken June 9 to De- cember 31, 1939 330.37
Added to tax titles June 9 to December 31, 1939 900.79
Outstanding December 31, 1939 41,285.77
62,929.75
Outstanding January 1, 1940
41,285.77
Tax titles disclaimed January 1 to February 8, 1940
340.80
41,626.57
Payments to treasurer January 1 to February 8, 1940 5,277.67
Abatements January 1 to Febru- ary 8, 1940 406.83
Outstanding February 8, 1940, per list
35,942.07
41,626.57
191
POLL TAXES - 1939
Recommitment June 9, 1939, per warrant 1,346.00
Additional commitment, per warrant June 9 to December 31, 1939 2.00
Abatements and payments re- funded June 9 to December 31, 1939 2.00
Abatements and payments ad- justed 4.00
1,354.00
Payments to treasurer June 9 to December 31, 1939 538.00
Abatements June 9 to Decem- ber 31, 1939 420.00
Audit adjustment :
Abatements not reported 46.00
Outstanding December 31, 1939 350.00
1,354.00
Outstanding January 1, 1940
350.00
Payments to treasurer January 1 to February 8, 1940 10.00
Outstanding February 8, 1940, per list 340.00
350.00
PROPERTY TAXES - 1939
Commitment June 9 to Decem- ber 31, 1939, per warrant 240,138.23
Audit adjustments :
Added to tax titles in error 3.28
Water liens reported as pro- perty taxes 1939 35.07
240,176.58
Payments to treasurer June 9 to December 31, 1939 140,629.05
Abatements June 9 to Decem- ber 31, 1939 6,931.50
192
Added to tax titles June 9 to December 31, 1939 4,576.52
Outstanding December 31, 1939
88,039.51
240,176.58
Outstanding January 1, 1940 88,039.51
Abatements and payments re- funded January 1 to Febru- ary 8, 1940 21.85
Tax titles disclaimed January 1 to February 8, 1940 343.05
88,404.41
Payments to treasurer January 1 to February 8, 1940 7,641.23
Abatements January 1 to Feb- ruary 8, 1940 405.35
Unlocated difference February 8, 1940 .03
Outstanding February 8, 1940, per list 80,357.50
88,404.41
MOTOR VEHICLE EXCISE TAXES - 1936 Recommitment June 9, 1939, per warrant
264.87
Abatement reported in error 2.00
Abatements and payments to be refunded 14.02
280.99
Payments to treasurer June 9 to December 31, 1939 30.76
Abatements June 9 to Decem- ber 31, 1939 191.37
Outstanding December 31, 1939 and February 8, 1940, per list 58.76
280.89
MOTOR VEHICLE EXCISE TAXES - 1937 Recommitment June 9, 1939, per warrant 437.12
Overpayment to collector re- funded June 9 to December 31,1939 17.43
454.55
193
Payments to treasurer June 9 to December 31, 1939 57.84
Abatements June 9 to December 31, 1939 233.34
Outstanding December 31, 1939 163.37
454.55
Outstanding January 1, 1940
163.37
Payments to treasurer January 1 to February 8, 1940 29.53
Outstanding February 8, 1940, per list 133.84
163.37
MOTOR VEHICLE EXCISE TAXES - 1938
Recommitment June 9, 1939, per warrant 150.89
Payments to treasurer June 9 to December 31, 1939 17.38
Abatements June 9 to December 31, 1939 44.68
Outstanding December 31, 1939 and February 8, 1940, per list 88.83
150.89
MOTOR VEHICLE EXCISE TAXES - 1939 Recommitment June 9, 1939, per warrant 945.31
Additional commitments June 9 to December 31, 1939, per war- rants 1,937.67
Abatements and payments refund- ed June 9 to December 31, 1939 207.80
3,090.78
Payments to treasurer June 9 to December 31, 1939 2,544.67
Abatements June 9 to December 31, 1939 288.65
194
Audit adjustment:
Refunds charged to motor veh- icle excise taxes 1939 in er- ror
Outstanding December 31, 1939
38.61 218.85
3,090.78
Outstanding January 1, 1940
218.85
Abatements and payments re- funded January 1 to February 8,1940 3.68
Unlocated difference February 8, 1940 .02
Abatements and payments to be refunded 9.95
232.50
Payments to treasurer January 1 to February 8, 1940
137.90
Abatements January 1 to Febru- ary 8, 1940 13.18
Outstanding February 8, 1940, per list
81.42
232.50
INTEREST ON TAXES
Interest collections June 9 to December 31, 1939:
Taxes :
Levy of 1936
1.29
Levy of 1937
1,712.76
Levy of 1938
626.02
Levy of 1939
70.65
2,410.72
Motor vehicle excise taxes :
Levy of 1936
7.57
Levy of 1937
4.48
Levy of 1938
.58
Levy of 1939
3.35
15.98
2,426.70
195
Payments to treasurer June 9 to December 31, 1939
2,415.13
Audit adjusted :
Interest on taxes reported as property taxes 1938 11.57
2,426.70
Interest collections January 1 to February 8, 1940:
Taxes :
Levy of 1936
33.64
Levy of 1937
16.85
Levy of 1938
242.97
Levy of 1939
73.22
366.68
Motor vehicle excise taxes :
Levy of 1937
1.42
Levy of 1939
.12
1.54
368.22
Payments to treasurer January 1 to February 8, 1940
368.22
COSTS ON TAXES
Cost collections June 9 to December 31, 1939:
Taxes :
Levy of 1936
2.95
Levy of 1937
69.65
Levy of 1938
16.75
Levy of 1939
77.70
167.05
Motor vehicle excise taxes :
Levy of 1936 6.65
Levy of 1937
8.00
Levy of 1938
2.55
Levy of 1939
77.05
94.25
Payments to Treasurer June 9 to December 31, 1939 $261.30
1
196
Costs collections January 1 to February 8, 1940 :
Taxes :
Levy of 1936 8.30
Levy of 1937 2.90
Levy of 1938
17.15
Levy of 1939
7.65
36.00
Payments to treasurer January 1 to February 8, 1940 36.00
TAX TITLES
Balance January 1, 1939
27,384.31
Tax titles taken:
Taxes 1937
1,221.70
Taxes 1938
330.37
Interest and costs 585.11
2,136.18
Added to tax titles :
Taxes 1938
900.79
Taxes 1939
4,576.52
Interest 35.82
5,513.13
Audit adjustments :
Interest and costs on tax titles redeemed report- ed as tax titles 70.50
Tax possessions reported as tax titles 750.00
35,854.12
Payments to treasurer
8,421.38
Added to tax titles in error :
Taxes 1937 85.20
Taxes 1938 87.33
172.53
197
Tax titles disclaimed :
Taxes 1930
184.90
Taxes 1931
233.20
Taxes 1932
273.55
Taxes 1933
225.25
Taxes 1934
251.75
Taxes 1935
315.40
Taxes 1936
55.12
Taxes 1937
131.00
Taxes 1938
45.80
Interest and costs
2.45
1,718.42
Audit adjustments :
Added to tax titles in error :
Taxes 1938
34.08
Taxes 1939
3.28
Interest and costs
9.98
47.34
Tax titles disclaimed not reported :
Taxes 1935
73.11
Taxes 1936
378.08
Taxes 1937 381.91
Taxes 1938
312.05
Interest and costs
153.56
1,298.71
Foreclosures not reported
1,437.10
Sales of lands of low value
reported as estimated re- ceipts 13.00
Book value in excess of selling price on tax titles sold as lands of low value 253.50
Balance December 31, 1939
22,492.14
35,854.12
Balance January 1, 1940 $22,492.14
Payments to treasurer January 1 to February 8, 1940 465.73
Tax titles disclaimed January 1 to
February 8, 1940:
Taxes 1936
340.80
Taxes 1937
340.80
198
Taxes 1938 340.80
Taxes 1939
343.05
Interest and costs
57.89
1,423.34
Balance February 8, 1940, per list 20,603.07 22,492.14
TAX TITLE POSSESSIONS
Balance January 1, 1939
3,671.75
Audit adjustments :
Foreclosures not reported 1,437.10
Selling price in excess of book value on sale of tax possessions 1,091.58
$6,200.43
Audit adjustments :
Tax possessions reported as tax titles 750.00
Tax possessions reported as estimated receipts 2,112.52
Balance December 31, 1939
3,337.91
6,200.43
Balance January 1, 1940
3,337.91
Payments in advance to be ad- justed 165.00
3,502.91
Payments to treasurer January 1 to February 8, 1940 104.50
Balance February 8, 1940, per list 3,398.41
3,502.91
SELECTMEN'S LICENSES AND PERMITS
Outstanding January 1, 1939 17.00
Licenses issued :
Auctioneers' 8.00
Automobile dealers' 120.00
Junk 105.00 Liquor 3,300.00
199
Motor vehicle junk
50.00
Oil storage
2.00
Peddlers'
30.00
Piggery
15.00
Pool and billiards
5.00
Sunday
24.00
Taxi
5.00
Theatre
15.00
Victuallers'
20.00
3,699.00
3,716.00
Payments to treasurer
3,685.00
Outstanding December 31, 1939
31.00
3,716.00
Outstanding January 1, 1940
31.00
Licenses issued January 1 to Feb- ruary 8, 1940:
Automobile dealers'
20.00
51.00
Payments to treasurer January 1 to February 8, 1940
26.00
Outstanding February 8, 1940, per list
23.00
Cash balance February 8, 1940
2.00
51.00
TOWN CLERK Dog Licenses
Licenses issued 1939:
Males, 211 @$2.00
$422.00
Spayed femals, 62 @ 2.00
124.00
Females, 22 @5.00
110.00
Kennel, 1 @ 25.00
25.00
$681.00
Payments to treasurer 1939
621.80
Fees retained 1939
59.20
681.00
200
Sporting Licenses
Licenses issued 1939:
Resident citizens' fishing, 110 @$2.00 220.00
Resident citizens' hunting, 60 @ $2.00 120.00
Resident citizens' sporting, 49 @ $3.25 159.25
Resident citizens minors' and females' fishing, 30 @ $1.25
37.50
Resident citizens' trapping, 1 @ $5.25 5.25
Resident citizens minor's trap- ping, 1 @ $2.25 2.25
Duplicate .50
544.75
Payments to Division of Fisheries and Game 1939 482.00
Fees retained 1939 62.75
544.75
Licenses issued January 1 to Feb- ruary 8, 1940:
Resident citizens' fishing, 39 @ $2.00 78.00
Resident citizens' hunting, 9 @ $2.00 18.00
Resident citizens' sporting, 35 @ $3.25 113.75
Resident citizens minors' and females' fishing, 4 @ $1.25 5.00
214.75
Payments to Division of Fish- eries and Game, January 1 to February 8, 1940 180.75 Fees retained January 1 to Feb- ruary 8, 1940 21.75
Cash on hand February 8, 1940, verified 12.25
214.75
201
FIRE DEPARTMENT Accounts Receivable
Outstanding January 1, 1939
$98.00
Payments to treasurer 1939
98.00
SEALER OF WEIGHTS AND MEASURES Fees 1939
83.92
Payments to treasurer 1939
83.92
HEALTH DEPARTMENT Accounts Receivable
Outstanding January 1, 1939
744.86
Charges 409.29
Audit adjustments :
Changes not reported 162.50
Temporary aid accounts re- ceivable reported as health department accounts receivable 327.50
1,644.15
Payments to treasurer
490.00
Abatements
475.80
Audit adjustment :
Health department accounts receivable reported as esti- mated receipts 148.58
Outstanding December 31, 1939 and February 8, 1940, per list
529.77
1,644.15
Health Department Licenses
Licenses issued 1939:
Denatured alcohol
3.00
Ice Cream
85.00
Milk
25.50
Pasteurization
20.00
133.50
202
Payments to treasurer 1939 132.50 Outstanding December 31, 1939 and February 8, 1940, per list 1.00
133.50
Dental Clinic
Cash balance January 1, 1939
.50
Collections 1939 68.30
68.80
Payments to treasurer 1939
68.80
Collections January 1 to Feb- ruary 8, 1940 18.20
Payments to treasurer January 1 to February 8, 1940 13.60
Cash on hand February 8, 1940, verified 4.60
18.20
PUBLIC WELFARE DEPARTMENT Hospital Bills - Accounts Receivable
Outstanding January 1, 1939 652.24
Audit adjustment:
Charges not previously reported
132.00
784.24
Payments to treasurer
167.00
Abatements
104.00
Audit adjustment :
Collection fees not reported 18.00
Outstanding December 31, 1939 and February 8, 1940, per list 495.24
784.24
Temporary Aid - Accounts Receivable
Outstanding January 1, 1939 Charges
4,446.75
9,177.84
Audit adjustment:
Charges not reported 615.00
14,239.59
203
Payments to treasurer Abatements
11,438.43 1,123.20
Audit adjustments :
Temporary aid accounts re- ceivable reported as health department accounts re- ceivable 327.50
Temporary aid accounts re- ceivable reported as esti- mated receipts 164.00
Outstanding December 31, 1939
1,186.46
14,239.59
Outstanding January 1, 1940
1,186.46
Payments to treasurer January 1 to February 8, 1940 11.50
Outstanding February 8, 1940, per list
1,174.96
1,186.46
Aid to Dependent Children - Accounts Receivable Outstanding January 1, 1939 1,385.33
Charges 1,549.05
2,934.38
Payments to treasurer
988.33
Outstanding December 31, 1939
1,946.05
2,934.38
Outstanding January 1, 1940
1,946.05
Payments to treasurer January 1 to February 8, 1940 1,549.05
Outstanding February 8, 1940, per list 397.00
1,946.05
BUREAU OF OLD AGE ASSISTANCE Accounts Receivable
Outstanding January 1, 1939
Charges
6,031.17
25,686.29
Audit adjustments :
Charges not reported 29.59
Collections in excess of charges 74.01 31,821.06
204
Payments to treasurer
19,748.74
Abatements 1,493.53
Outstanding December 31, 1939 10,578.79
31,821.06
Outstanding January 1, 1940
10,578.79
Payments to treasurer January 1 to February 8, 1940 150.00
Outstanding February 8, 1940, per list 10,428.79
10,578.79
STATE AID Accounts Receivable
Outstanding January 1, 1939
290.00
Charges 408.00
Audit adjustment : Collections in excess of charges 20.00
718.00
State aid accounts receivable reported as estimated re- ceipts 310.00
Outstanding December 31, 1939 and February 8, 1940, per list 408.00
718.00
MILITARY AID Accounts Receivable
Outstanding January 1, 1939 97.50
Military aid accounts receiv- able reported as estimated re- ceipts 60.00
Audit adjustment :
Disallowance by state
37.50
97.50
205
SCHOOL DEPARTMENT Miscellaneous Receipts
Receipts 1939:
Sale of desks, chairs, etc.,
285.75
Rent of auditorium
115.00
Insurance refunds
98.46
Tuition
16.00
Sale of supplies
13.88
San. machines
13.70
Manual training
13.53
556.32
Payments to treasurer 1939
556.32
Receipts January 1 to February
8, 1940:
Rent of auditorium
75.00
Insurance refund
2.97
Sale of supplies
1.86
San. machines
1.55
81.38
Payments to treasurer January
1 to February 8, 1940
81.38
LIBRARY DEPARTMENT
Cash balance January 1, 1939
19.97
Collections
199.90
219.87
Payments to treasurer
213.81
Cash balance December 31, 1939
6.06
219.87
Cash balance January 1, 1940
6.06
Collections January 1 to Feb- ruary 8, 1940
16.28
22.34
Payments to treasurer January 1 to February 8, 1940
6.06
Cash on hand February 8, 1940, verified 16.28
22.34
206
WATER RATES
Outstanding January 1, 1939
1,810.08
Commitment per warrants 26,090.04
Audit adjustments :
Water services reported as water rates Transferred to water liens in error
8.75
812.47
28,721.34
Payments to treasurer Abatements
181.35
Transferred to water liens
3,403.08
Outstanding December 31, 1939
2,513.63
28,721.34
Outstanding January 1, 1940
2,513.63
Commitment per warrants Jan-
uary 1 to February 8, 1940
14,102.13
Charges to be committed
2.28
Overpayment to be refunded
16.91
16,634.95
Payments to treasurer January 1 to February 8, 1940
6,678.21
Abatements January 1, to Feb- ruary 8, 1940
13.50
Outstanding February 8, 1940, per list
9,943.24
16,634.95
WATER SERVICES
Outstanding January 1, 1939
$274.45
Commitment per warrants 487.68
762.13
Payments to treasurer
530.63
Transferred to water liens
113.55
Audit adjustment:
Water services reported as water rates 8.75
Outstanding December 31, 1939
109.20
762.13
22,623.28
207
Outstanding January 1, 1940
109.20
Charges to be committed
53.50
162.70
Payments to treasurer January 1 to February 8, 1940 46.30
Outstanding February 8, 1940, per list 116.40
162.70
WATER LIENS
Recommitment June 9, 1939, per warrant 1,930.79
Commitment June 9 to Decem-
ber 31, 1939, per warrant 3,645.63
5,576.42
Payments to treasurer June 9 to December 31, 1939 706.99
Abatements June 9 to December 31, 1939 34.62
Audit adjustments :
Water liens reported as inter- est on water liens 5.00
Water liens reported as prop- erty taxes 1939 35.07
Transferred from water rates in error 812.47
Outstanding December 31, 1939
3,982.27
5,576.42
Outstanding January 1, 1940
3,982.27
Overpayment to be refunded 10.53
3,992.80
Payments to treasurer January 1 to February 8, 1940 160.57
Outstanding February 8, 1940, per list 3,832.23
3,992.80
208
ABINGTON-ROCKLAND JOINT WATER RATES
Cash balance January 1, 1939
$61.23
Outstanding January 1, 1939
312.52
Charges
2,387.53
2,761.28
Payments to Rockland town treasurer
2,560.73
Outstanding December 31, 1939
176.21
Cash balance December 31, 1939
24.34
2,761.28
Cash balance January 1, 1940
24.34
Outstanding January 1, 1940
176.21
Charges January 1 to February 24, 1940 1,211.18
1,411.73
Payments to Rockland town treasurer January 1 to Feb- ruary 24, 1940
935.71
Outstanding February 24, 1940, per list 450.01 Cash on hand February 24, 1940, verified 26.01
1,411.73
TOWN OF ROCKLAND IN ACCOUNT WITH TOWN OF ABINGTON
Joint Water Rates
Due town of Abington - one- half of joint funds received by town of Rockland 1939:
Rates 1,280.36
Services and miscellaneous
105.82
1,386.18
Payments to town of Abington 1939 1,280.27
Due town of Abington Decem- ber 31, 1939 105.91
1,386.18
209
Due town of Abington January 1, 1940
105.91
Due town of Abington - one- half of joint funds received by town of Rockland January 1 to February 24, 1940:
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