USA > Massachusetts > Plymouth County > Abington > Town annual report of the officers and committees, 1948 > Part 3
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It was noted that there are unpaid bills amounting to $2,188.08 which were incurred by the tree warden's de- partment, in which connection attention is called to Sec- tion 31, Chapter 44, General Laws, which reads as follows :
"No department financed by municipal rev- enue, or in whole or in part by taxation, of any city or town, except Boston, shall incur a liability in excess of the appropriation made for the use of such department, each item recommended by the mayor and voted by the council in cities, and each item voted by the town meeting in towns, being considered as a separate appropriation, ex- cept in cases of extreme emergency involving the health or safety of persons or property, and then only by a vote in a city of two thirds of the mem- bers of the city council, and in a town by a vote of two thirds of the selectmen."
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The books and accounts of the town treasurer were examined and checked in detail. The recorded receipts were compared with the accountant's books, with the rec- ords of the several departments collecting money for the town, and with the other sources from which money was paid into the town treasury. The payments were checked with the warrants authorizing the treasurer to disburse town funds and with the accountant's ledger. The cash balance on January 24, 1948 was verified by reconciliation of the bank balances with statements furnished by the banks of deposit.
The payments on account of maturing debt and inter- est were checked with the amounts falling due and with the cancelled securities on file.
The securities and savings bank books representing the investments of the several trust and investment funds in the custody of the town treasurer and the treasurer of the library trustees were examined and listed. The income was proved, the payments were verified, and the transfers to the town were checked.
The records of tax titles and tax possessions held by the town were examined and checked. The amounts added to the tax title account were compared with the collector's records, the reported redemptions and sales of tax posses- sions were compared with the treasurer's receipts, the foreclosures were verified, and the tax titles and tax pos- sessions on hand were listed and reconciled with the town accountant's ledger.
The books and accounts of the tax collector were ex- amined and checked. The taxes and motor vehicle and trailer excise outstanding according to the previous audit, as well as all subsequent commitment lists, were audited and compared with the assessors' warrants for their col- lection. The recorded collections were checked with the payments to the treasurer, the cash on hand on January 24, 1948 was verified, the abatements were checked with the assessors' records of abatements granted, the taxes transferred to the tax title account were verified, and the outstanding accounts were listed and proved with the town accountant's ledger.
The records of departmental and water accounts re- ceivable were audited and checked in detail. The accounts outstanding according to the previous examination as well
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as all subsequent commitments were audited and proved. The recorded receipts were checked, the payments to the treasurer were verified, the abatements as recorded were compared with the records in the departments authorized to grant abatements, and the outstanding accounts were listed and reconciled with the accountant's ledger.
The outstanding tax, excise, departmental, and water 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 thereto it appears that the accounts, as listed, are correct.
The financial accounts of the town clerk were exam- ined and checked. The recorded receipts from dog and sporting licenses, as well as from gasoline registrations, were checked. The payments to the town treasurer and to the State were verified, and the cash on hand was proved by actual count.
The surety bonds of the several town officials required by law to furnish them were examined and found to be in proper form.
The records of receipts of the selectmen and the sealer of weights and measures, of the health, school, and library departments, as well as of all other departments collecting money for the town or committing bills for collection, were examined and checked with the treasurer's cash book and with the reports and records of the town accountant.
Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treasurer's and the tax collector's cash, summaries of the tax, motor vehicle and trailer excise, tax title, tax possession, depart- mental, and water accounts, as well as tables showing the condition and transactions of the trust and investment funds.
Cooperation was received from the several town of- ficials during the progress of the audit, for which I wish, on behalf of my assistants and for myself, to express ap- preciation.
Respectfully submitted, HERMAN B. DINE, Assistant Director of Accounts.
HBD:JRB
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TOWN OF ABINGTON
BALANCE SHEET -- DECEMBER 31, 1947
General Accounts
ASSETS
LIABILITIES AND RESERVES
Cash:
General
$162,091.00
Advance ----
Water Department
25.00
$162,116.00
Reserve for Cash Advance Poll Tax 1946 to be Refunded Payroll Deductions : Withholding Taxes Retirement System
$2,044.94 316.22
Accounts Receivable:
Taxes
Tailings-Unclaimed Checks
140.24
Proceeds of Dog Licenses-Due County
12.20
Accrued Interest on Water Loan
9.72
Personal Property
714.10
Sale of Real Estate Fund
4,209.56
Real Estate
23,573.72
24,303.82
Income-Post-War Rehabilitation Fund Overestimates 1947:
285.91
Motor Vehicle and Trailer Excise:
State Parks and Reservations
Levy of 1947
623.77
Assessment
$100.35 2,081.83
Tax Titles
$950.85
County Tax
Tax Possessions
290.80
1,241.65
County Hospital Assessment
727.68
2,909.86
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$25.00 2.00
2,361.16
Levy of 1947: Poll
$16.00
· Departmental:
Rental of Sewer Filter Bed $175.00 Aid to Dependent Children 2,177.41 Old Age Assistance 10,534.78 Veterans' Benefits 4,476.09
17,363.28
Water Department:
Rates
$508.26
Services
147.00
655.26
Overlay Deficits:
Levy of 1941
$8.00
Levy of 1942
38.00
Levy of 1943
20.00
Levy of 1944
12.00
Tax Sale Expenses
51.83
Promotion of Sales of
Foreclosed Property
108.65
Tax Title Foreclosure Expense 69.39
Police Station Repairs
376.14
Fire Alarm Installation
330.00
Fire Department -- Purchase of Truck
12,500.00
Highway-Chapter 90, Maintenance
2.41
Street Construction :
Colonel Hunt Drive
1,409.00
Hancock Street Chapter 90
45.28
Land Damages:
Hancock Street
392.61
Rockland Street 4.00
Snow Removal
284.10
School Expenses
6.20
Federal Grants: Aid to Dependent Children: Aid $1,161.65 Administration 135.79
Old Age Assistance: Assistance 235.99
Administration 634.34
Smith-Hughes and George- Barden Funds 510.00
78.00
Federal Advance-Sewer Plans Water Receipts for Appropriation Unexpended Balances: Selectmen's Expense $100.00
2,677.77 3,900.00 2,768.38
43
14
Filter Bed-Maintenance and Repairs 42.95
Temporary Honor Roll 203.05 Welcome Home Celebration 1,000.00 Veterans of Foreign Wars- Quarters 1,061.17
Legion Building Heating
System 3,877.82
Memorial Property and · Insurance 160.00
Retirement Act Expense
1,000.00
Water Department- Extensions 2,594.94
Water Department- Joint Works 1,500.00
Purchase of Land and Ease-
ments-Great Sandy Pond 3,258.72
Pump Installation -- Great Sandy Pond 7,388.73
32,766.99 16,399.72
Reserve Fund-Overlay Surplus Overlay Reserved for Abatement of Taxes: Levy of 1947 7,700.50
Revenue Reserved Until Collected:
Motor Vehicle and Trailer Excise $623.77
Tax Title and Tax Possession 1,241.65
Departmental 17,363.28
Water 655,26
Surplus Revenue
19,883.96 110,328.81
$206,381.78
$206,381.78
Debt Accounts
Net Funded or Fixed Debt
$135,000.00 School Construction Loans Water Extension Loan Municipal Relief Loan
$107,000.00 20,000.00 8,000.00
$135,000,00
$135,000.00
Trust and Investment Funds
Trust and Investment Funds Cash and Securities:
In Custody of Library Trustees
$8,259.06
31,505.36
Blanche A. Sylvester Library Fund $1,000.75
First Unitarian Society Library Fund 1,502.05 Gertrude M. Gleason Library Fund 525.88 Addie L. Conger Library Fund 5,230.38
$8,259.06
Elizabeth K. Nash Library Fund $3,179.56
Elizabeth K. Nash Park Fund 3,522.36
Martha F. Arnold Park Fund 5,403.11 Emily D. Poole Park Fund 3,480.64
Cemetery Perpetual Care Funds 5,919.69
Post-War Rehabilitation Fund 10,000.00
31,505.36
$39,764.42
$39,764.42
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In Custody of Town Treasurer
JURY LIST
Alcorn, Walter L., mechanic
- Arnold, R. Stanley, clerk Bancroft, William S., salesman Bates, Harold A., postal clerk Beal, Albert H., farmer Beaupre, Harold, shipper Becker, William R., welder
Belcher, Joseph E., clerk
Bellows, Charles H., electrician
Benson, Carl K., machinist Blanchard, Vinson, machinist Bone, James, shoe cutter Bradford, Earl A., accountant Brimmer, Lemuel W., maintenance man
Brothers, Joseph E., Jr., salesman Cahill, John J., lineman
Cass, Donald L., pressman
Condon, Frederick L., rigger
Cullinane, Joseph B., retired
Donovan, Herbert J., clerk
Donovan, William H., contractor Dunn, James W., farmer
Esten, Elmer T., nurseryman
Farnham, Benjamin W., proprietor
Farquhar, Norman W., appliance repair Fisher, Edward, foreman Frame, Edward M., toolmaker Gawronski, Anthony F., farmer Glover, Nason J., farmer
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Harris, Edmund G., pastuerizer Haskins, Merrill D., salesman Hathaway, Lloyd A., nurseryman Hewett, Donald B., office mgr. Hohman, Anthony S., guard Hunt, Stanley F., salesman Jacobson, Iver T., clerk Janson, Paul H., toolmaker Johnson, Albert W., salesman Johnson, Uno J., laborer
1016 Plymouth St. 152 Arnold Road 4 Lantern Lane 589 Adams St. 162 Linwood St. 317 Plymouth St. 363 Lincoln St. 453 Randolph St. 145 Plymouth St. 1007 Hancock St. 612 Randolph St. 335 North Ave. 267 Randolph St.
739 Washington St. 1165 Washington St. 996 Hancock St. 191% North Ave. 25 Central St. 82 Plymouth St. 47 Brockton Ave. 189 Rockland St. 414 Randolph St. 595 Adams St. 40 Wilbur St. 125 Hancock St. 507 Brockton Ave. 20 Walnut St. 1430 Bedford St. 398 Ashland St. 638 Randolph St. 652 Washington St. 166 Centre Ave. 10 Col. Hunt Drive 256 Walnut St. 352 Adams St. 91 Block St. 8 East Battery St. 596 Washington St. 34 Greenwood St.
, 46
Keene, Burton W., manager Keith, James B., elec. engr. Loud, Charles F., superintendent Lovell, Raymond E., draftsman Lugowski, Peter, shoe operator MacGown, Roland C., merchant MacPhelemy, Harold T., sign painter Maki, Alfred J., boat builder Mattila, Leo, clerk
Nugent, Frederick V., chemist
Olson, Albert W., draftsman Owen, Carlton A., laborer Owen, Howard, salesman Parsons, Irving N., clerk Patenaude, George H., mechanic Pickett, Clarence E., M.D.C.Comm.
Ripley, Meredith L., printer
Rounds, George H., nurseryman
Sime, Frederick O., poultryman Smith, John P., cashier Trainor, Albert E., mechanic Trask, Raymond L., salesman Van de Poele, John, student
Weir, J. Cameron, textile worker
Whiston, Donald, engineer
Wright, Granville H., heating engineer
50 Thaxter Ave. 69 Orange St. 900 R Hancock St. 64 Plymouth St. 954 Bedford St. 295 Centre Ave. 761 Randolph St. 965 Washington St. 14 Warren St. 122 Wales St. 75 Ashland St. 183 North Ave. 42 Morton St. 675 Randolph St. 286 Spruce St. 140 Chestnut St. 729 Randolph St. 207 Ashland St. 704 Hancock St. 157 Ashland St. 533 Hancock St. 18 Reed St. 800 Hancock St. 932 Hancock St. 500 Randolph St. 604 Plymouth St.
47
SELECTMEN'S REPORT
Your Board of Selectmen herewith submits its report for the year ending December 31, 1948, and in so doing, we wish to express our thanks and sincere appreciation for the cooperation we have received from other Town Of- ficials, Representatives of the Press, and the citizens of the town at large, all of which has contributed to a har- monious administration.
We believe it fitting to acknowledge twenty-three years of faithful service as a selectman by Howard W. Belcher, the last eight years of which he served as chair- man of the Board.
A very severe loss was experienced by the official fam- ily in the loss of the Clerk of the Board of Assessors, Mr. Henry Harris. This loss came as a decided shock due to the suddenness of his death. The vacancy created by his passing was filled by joint conference, and Mr. Roy A. Lucas, Chairman of the Finance Committee, was appointed to fill the vacancy.
Two special town meetings were held, one in the early summer to adjust school teachers' salaries; the other in November for the purpose of making transfers from the E. & D. Account to the Temporary Aid Account, Bureau of Old Age Assistance, and to the School Department. A quorum was called before the completion of business at the second town meeting, and the Finance Committee was able to take care of the remaining small items by transfer from the Reserve Fund.
Your Board of Selectmen has given considerable thought to the desirability of an annual article which would permit the transferring of surplus funds, to permit departments, who had depleted their appropriations, to continue the year's work without the necessity for a spe- cial town meeting. The purpose of this would be to prevent the insertion of articles for appropriations that should rightfully be handled at the Annual Town Meeting, when the largest number of voters is assembled.
48
Your Board of Selectmen have made several lighting surveys, and have installed nineteen new lights. Requests for these new lights were brought about in some cases by new construction, and to replace lights in badly needed spots which had been removed by the street lighting re- duction during the depression.
The year 1948 presented perhaps the worst snow problem that has faced the Town in the last quarter of a century. However, we are convinced that a reasonably good job was done as testified to by the following letter which is typical of several received from concerns truck- ing through the Town, and which we quote, herewith :
Dear Mr. Loud :
We have just experienced one of the most diffi- cult winters in the history of New England. It would not have been possible for our people to have ren- dered uninterrupted service, if it had not been for the fine work you and your associates did in keeping streets cleared so that our trucks could make regular deliveries.
I want you to know that the members of our or- ganization are most appreciative of your cooperation and effort. You have rendered to the people of your community a service which we cannot let pass without adding our vote of gratitude.
Sincerely,
(Signed) Weston B. Haskell, Director of Public Relations H. P. Hood & Sons
By the assistance of an out-of-town grader, we were able to keep our highways open at a total cost of approxi- mately $13,000.00, as compared with much greater sums expended by adjacent towns. The use of this piece of hired equipment on snow removal and Chapter 90 work con- vinces us that it is advisable to purchase a grader for the Town, and we are so recommending it in a separate article.
49
Several speed signs and children warning signs were installed in 1948, much to the expressed satisfaction of many citizens. These were purchased in December of the previous year.
Our highways were also painted with center lines and stop locations, and we believe this has contributed largely to our low accident experience for the year.
Several much needed drainage jobs were done out of Highway Maintenance funds, which worked a hardship on that appropriation, and we feel that all citizens who have drainage, sidewalk or fencing requests should, in the fu- ture, handle these problems under a separate article in the Annual Town Warrant.
The maintaining of a proper water level in Island Grove Pond continues to be a problem of considerable con- cern to citizens owning property bordering on the pond. It has been suggested that a spillway, costing $2,500.00. to $3,000.00 be constructed, but after consultation with a civil engineer, we believe the condition can be corrected at a nominal expenditure not requiring a special appropria- tion, and we believe the civil engineer's recommendation should be tried before the Town supports any article for a larger amount.
A start has been made on winter marking of catch basin locations, of which we have over 400 at the present time. We believe that the time saved in locating these basins during snow storms will far exceed the cost of the markers. It is planned to continue this project out of the regular snow appropriation for 1949.
In December, Bernard V. Crowley was appointed Town Accountant for a three year period.
Your Board of Selectmen has been represented at all meetings of both the Plymouth County and the State Selectmen's Association and legislative hearings which have been of importance to the Town.
Your Board has been particularly cautious in granting through bus permits that would embarrass any efforts to improve our local railroad service.
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We are happy to report that even more building has taken place in the Town in 1948 than last year, indicating a continued healthy growth of our Town, but with this we must accept the fact that increased growth means in- creased service, and only prudent thinking on the part of the voters assembled at the Town Meeting will prevent the cost of these services exceeding the tax revenue. We can- not be too emphatic in warning of the necessity for con- tinued increased vigilance of our expenditures if we are to maintain a reasonable tax rate. Tax Commissioner Long advised last year that our tax rate would be $55.00, and it was only after a conference attended by your Chair- man of the Board of Selectmen that he reluctantly agreed and approved a $51.00 rate, which was a decrease of $1.00 from the previous year's rate.
You may be assured that your present Board of Selectmen will very closely watch all legislative matters and bureaucratic directives from the State House and to work untiringly to protect the best interest of the Town of Abington during the ensuing year.
Respectfully submitted,
BOARD OF SELECTMEN
George H. Rounds Martha Ware Vinson Blanchard
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REPORT OF THE TOWN TREASURER
Francis S. Murphy, in account with the Town of Abington, for the year ending December 31, 1948:
Balance, December 31, 1947 $162,091.00 Receipts for year 647,814.84
$809,905.84
Total payments from Selectmen's Warrants
661,136.06
Balance, December 31, 1948 $148,769.78
Included in the above cash is $10,348.41, representing the present balance of the Post War Rehabilitation fund.
MUNICIPAL RELIEF LOAN (Chapter 72)
21/4% Coupon Notes, Interest payable June 15 and Dec. 15:
June 15, 1949 $2,000.00
June 15, 1950 2,000.00
$4,000.00
HIGH SCHOOL CONSTRUCTION BONDS
First Issue
Second Issue
21/2% Bonds,
Interest Payable
May 1 and November 1
21/4% Bonds, Interest Payable January 1 and July 1 Total
1949, November 1, $3,000.00
July 1, $2,000.00 $5,000.00
1950, November 1, 3,000.00
July 1, 2,000.00
5,000.00
1951, November 1, 3,000.00
July 1, 2,000.00 5,000.00
1952, November 1, 3,000.00
July 1, 1,000.00 4,000.00
1953, November 1, 3,000.00
July 1, 1,000.00
4,000.00
1954, November 1, 3,000.00
July 1, 1,000.00 4,000.00
July 1, 1,000.00 4,000.00
1955, November 1, 3,000.00 1956
July 1, 1,000.00
1,000.00
$21,000.00
$11,000.00 $32,000.00
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BONDS FOR CONSTRUCTION-Two Schools
21/4% Coupon Bonds, Interest payable June 1 and Dec. 1:
December 1, 1949
$7,000.00
December 1, 1950
7,000.00
December 1, 1951
7,000.00
December 1, 1952
6,000.00
December 1, 1953
6,000.00
December 1, 1954
6,000.00
December 1, 1955
6,000.00
December 1, 1956
6,000.00
December 1, 1957
6,000.00
December 1, 1958
6,000.00
$63,000.00
NOTES FOR EXTENSION OF WATER MAINS
11/4% Coupon Notes, Interest payable Feb. 1 and Aug. 1:
August 1, 1949
$2,000.00
August 1, 1950
2,000.00
August 1, 1951
2,000.00
August 1, 1952
2,000.00
August 1, 1953
2,000.00
August 1, 1954
2,000.00
August 1, 1955
2,000.00
August 1, 1956
2,000.00
August 1, 1957
2,000.00
$18,000.00
53
IN MEMORIAM
Henry J. Harriss
It is with a feeling of profound sadness and loneliness that we ponder briefly to reminisce in the fond memories left us with the passing of Henry J. Harriss on October 19, 1948.
Mr. Harriss was elected to the Board of Assessors in March 1934, and served as clerk to that Board until the date of his death.
During the time spent in the service of our Town, he gained the respect and admiration of all with whom he came in contact. Al- though not a participant in town meeting discussions, he was always there and ready with any desired information or facts, and in that function of our Town government his helpfulness will be greatly missed.
He was born in England, but lived most of his life in this com- munity. Although a resident of West Abington, his interest and spirit of helpfulness was not confined entirely to that section of the Town, but was given freely to the entire Town to which be brought a wealth of business experience and fair dealings.
To say that he was a gentleman would cover that which he most wanted to be among his acquaintances and townspeople. His mem- ory will linger long in the minds of those who admire a truly Christian gentleman.
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REPORT OF ASSESSORS
To the Honorable Board of Selectmen :
The Board of Assessors respectfully submit their report for the year 1948.
The sudden passing of Mr. Henry J. Harriss who was Clerk of the Assessors for many years left a vacancy in this Board which will be difficult to fill. He not only handled the large amout of detail work with efficiency but he was always ready to assist others in the work of their departments, and was a friend to all.
At a joint meeting of the Selectmen and Assessors on November 2, Roy C. Lucas was elected to serve as Assessor until the Annual Town Meeting. Friday evening, Novem- ber 5, the Board of Assessors met to organize. Mr. Samp- son resigned as chairman, and declined to accept re-nom- ination. The next oldest in point of service, Benjamin W. Farnham, was elected chairman and clerk.
The Assessors always have in mind the necessity of keeping the tax burden distributed as equally as is hu- manly possible, and the process of equalization is a con- stant one. This year especial attention was given to land values, and some adjustments were made for this purpose as well as to keep them in line with changing conditions.
The present activity in building and sales of property has greatly increased the work of this department and it may become necessary to ask for additional help in the near future.
With increased costs occuring in nearly all depart- ments it will require extreme care and good judgment on the part of the voters to keep the tax rate for next year from being greatly increased.
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1948 RECAPITULATION
Total Appropriation as certified by Town Clerk to be raised by taxation $414,546.80
Total Appropriations voted to be
- taken from available funds : Water Revenue 35,112.35
In 1948 $39,300. In 1947 since tax rate was fixed $10,496.03 49,796.03
$499,455.18
Deficits due to abatements in excess of overlays of prior years 78.00
1948 Estimates
State Parks and Reservations
$371.91
State Audit of Municipal Accounts 673.03
$1,044.94
County Tax
$14,331.26
Tuberculosis Hospital
4,208.47
$18,539.73
Overlay of current year
8,799.28
Gross amount to be raised
$527,917.13
Estimated Receipts and Available Funds
Income Tax
$28,796.55
Corporation Taxes
15,350.25
Gas and Electric Franchise Tax
3,166.94
Motor Vehicle and Trailer Excise
15,000.00
Licenses
4,358.00
Fines
212.70
Grants and Gifts
397.36
General Government
1,168.50
Protection of Persons and Property
177.50
Health and Sanitation
505.71
Highways
69.00
Charities (other than federal grants for aid to dependent children) 4,412.29
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Old Age Assistance (other than federal grants)
52,801.05
Old Age Tax (meals)
3,261.96
Veterans' Benefits
656.00
Schools
2.874.25
Libraries (fines)
187.60
Recreation
308.00
Water Department
35,112.35
Interest on Taxes
850.39
Income U. S. Government Bonds
62.50
Total Estimated Receipts
$169.728.90
Overestimates of previous year to be used as available funds :
County Tax
2.081.83
County Tuberculosis Hospital
727.68
State Parks and Reservations
100.35
Amounts voted to be taken from available funds with the Commissioner's approval.
Approval :
December 9, 1947 $8,500.00
December 9, 1947
1,500.00
December 9, 1947
166.03
December 9, 1947
330.00
February 4, 1948
1,500.00
February 6, 1948
2,500.00
March 22, 1948
29,000.00
March 25, 1948
5.000.00
March 26. 1948
1,300.00
$49,796.03
$52.705.89
Total Available Funds $222,434.79
Net amount to be raised by taxation on Polls and Property
305.482.34
Number of Polls: 1952 at $2.00 $3.904.00
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Valuation :
Personal $537,105.00. Tax at $51 27,392.36 Real Estate $5,376,150.00 Tax at $51 274,183.65
Gain on account of fractional divisions 2.33
$305,482.34
- Amount committed to Collector, Real Estate, Personal and Polls 305,482.34
Water Liens added to taxes 177.41
Additional Assessments
Estate of Deceased Person
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