USA > Massachusetts > Essex County > Saugus > Town annual report of the officers and committees of the town of Scituate 1898-1905 > Part 20
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FINANCIAL CONDITION OF THE TOWN.
JAN. 1, 1904. Liabilities.
NOTES.
RATE.
NOTES DUE.
INT. PAID TO
INT. DUE.
$25,000.00
4
p. c.
Jan.
15,1906
Jan. 15, 1904
14,200.00
3 1-2
1911
8,000.00
3 3-4
Nov
2. 1905
Nov.
2,1903
$50 00
10,000.00
3 18-100
.6
April
5,1911
Oct.
5,1903
75.08
10,000.00
3 3-4
.6
May
23, 1906
Nov. 23, 1903
40.17
10.000 00
3 1-4
66
Nov.
9,1911
Nov.
9,1903
45.77
5,000.00
3 40-100
6.
April 22, 1918
5,000 00
3 40-100
6.
Nov. 25. 1912
Nov.
25,1903
15 93
6,000.00
4 53-100
May
27,1904
6,000.00
4 53-100
May
27.1904
10,000.00
4 91-100
Feb.
8, 1904
$109,200.00
$255.55
Principal on notes,
$109,200 00
Interest due on notes Jan. 1, 1904, $255 55
Liabilities, estimated, 2,500 00
$2,755 00
Total,
$111,955 00 Respectfully submitted, JOHN J. FORD, THOMAS F. BAILEY, WILLIAM H. VARRELL, Selectmen of Scituate.
I have examined the accounts of the Selectmen and find them correct.
PETER W. SHARP, Auditor.
Oct.
22,1903
28 60
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TRUST FUNDS.
The income of the Lucy Thomas fund has been paid as follows :
To Sylvia Clapp,
$II 66
To Joanna Merritt,
II 77
To Caroline Damon, II 77
Amount drawn from bank,
$35 20
The income from the Eliza Jenkins fund has been paid as follows :
To Susan M. Otis. 20 20
To Mary S. Bouve, 20 20
To Susie Young, 20 20
To Matilda F. Harrub, 20 20
To Maria Cudworth, 20 20
To Josephine Bailey, 20 20
Amount drawn from bank, $121 20
The Clara T. Bates fund remains untouched.
JOHN J. FORD, WILLIAM H. VARRELL,
THOMAS F. BAILEY,
Trustees.
I have examined the accounts of the Trustees of the above funds and find them correct.
PETER W. SHARP, Auditor.
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ESTIMATED EXPENSES FOR 1904.
Removing snow,
Support of poor,
Town officers,
$2,000 00 5,000 00 . 1,700 00 500 00
Collection of taxes,
Discount on taxes,
1,200 00
Public buildings,
600 00
Reduction of debt,
4,000 00
Printing, stationary and postage,
300 00
Support of schools,
9,000 00
Transportation,
3,500 00
Supt. of schools,
250 00
Roads. bridges and sidewalks,
5,000 00
Miscellaneous,
1,000 00
Abatement of taxes,
500 00
Interest on debt,
4,000 00
Libraries.
500 00
Soldiers' relief,
500 00
Legal expenses,
100 00
Care of lockup,
100 00
Memorial day,
100 00
Hydrant rental,
2,700 00
Fire department.
2,500 00
Guide boards.
300 00
Police,
1,000 00
$46,350 00
State tax. estimated. County tax. estimated.
2,400. 00
3,600 00
$52.350 00
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LIST OF JURORS.
Submitted to the town for revision and acceptance at the annual meeting to be held March 7th, 1904:
Frank H. Barry.
William W. Hunt, Jr.,
Percy S. Brown.
Ernest F. Litchfield. Herbert D. Litchfield.
Thomas W. Brown.
'Albert K. Briggs.
Wesley C. Merritt.
Fred T. Bailey,
Joseph W. Morris.
George E. Bearce.
Charles H. Northey. Clement J. Prouty.
Richard Clapp.
William O. Clapp,
John C. Pierce.
Charles F. Clapp,
Thomas Patterson.
Albert B. Curtis, Fred A. Conroy.
William Stanley.
Henry E. Damon,
Ansel F. Servan.
Marcus F. Damon. Åbner S. Dalby.
William H. Varrell.
George F. Dwyer, George Emerson'
Jetson Wade. James Ward.
John D. Ferguson. Henry T. Fitts.
William H. Watson.
John J. Ford.
John Weatherbee.
Charles W. Frye.
Charles W. Wagner.
E. Clayton Hyland.
E. Parker Welch.
Respectfully submitted, JOHN J. FORD. WILLIAM H. VARRELL, THOMAS F. BAILEY, Selectmen of Scituate.
Edward Rogers.
Fenton W. Varney.
Frank S. Watson.
ASSESSORS' REPORT.
Number of polls, 750
State tax, $1.00.
County tax, $1.00.
Poll tax, $2.00 on each male poll.
Number of residents assessed on property- Individuals, 682
8
All others, Total, 600
Number of non-residents assessed on property- Individuals, 583
All others, Total 591
Number assessed on property, 1,281
Number assessed on poll tax only, 316
1,597 .
Value of assessed real estate- Buildings,
$1,856,005 00
Land,
1,199,320 00
Total real estate,
$3,055,325. 00
Value of personal estate,
314,320 00
Total valuation of the town, 1903,
$3,369,645 00
Total valuation, 1902,
3,169,545 00
Increase in valuation, 1903, $200,100 00
Rate of taxation per $1,000.00, $14.90. Number of horses, 634
Number of cows, 290
8
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Number of sheep,
I3
Neat cattle, other than cows,
21
Number of swine,
66
Number of dwelling houses,
1,002
Number of acres of land,
9,696
Number of fowl,
2,100
JOHN J. FORD,
WILLIAM H. VARRELL,
THOMAS F: BAILEY, Assessors of Scituate.
COLLECTOR'S REPORT.
F. W. VARNEY, COLLECTOR, IN ACCOUNT WITH THE TOWN OF SCITUATE.
DR.
Jan. 1, 1903. To amount of uncollected taxes, 1900, $906 47
CR.
By amount of abatements allowed on taxes of 1900, $32 73
By cash paid E. L. Bonney, on account of 1900 taxes,
488 93
By balance of uncollected taxes of 1900,
384 81
$906 47
DR.
Jan. I. 1903. To amount of uncollected taxes of 1902,
$21,025 76
To amount of taxes reassessed,
22 25
$21,048 OI
CR.
By amount of abatements allowed on taxes of 1902, $706 54
By cash paid E. L. Bonney on account of 1902 taxes,
15,657 76
By amount of uncollected taxes of 1902,
4,683 71
$21,048 0I
DR.
Oct. 31, 1903. To amount of tax bills, $51,791 64
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CR.
By amount of abatements allowed, By discount on taxes allowed, By cash paid E. L. Bonney, - By balance of uncollected taxes of 1903,
$234 95
1,514 59
31,017 19
19,024 91 .
$51.791 64
DR.
Jan. 10, 1904. To amount of uncollected
taxes of 1900, $348 81
To amount of uncollected taxes of 1902,
4,683 71
To amount of uncollected taxes of 1903, 19,024 91
Brought forward, $24,093 43 Since Jan. 10, 1904, I have collected 8,137 07
Total amount outstanding at time of going to press, $15,956 36
F. W. VARNEY,
Collector.
I have examined the account of the Tax Collector and find it to be correct.
PETER W. SHARP, Auditor.
TREASURER'S REPORT.
ERNEST L. BONNEY, TREASURER, IN ACCOUNT WITH THE TOWN OF SCITUATE. From Jan. 2, 1903 to Jan. 15, 1904.
Cash on hand Jan. 2, 1903, $1,061 60 Received-
J. E. Otis, gravel from Gannet pit, 51 65
George B. Ellms, tuiton, 22 00
State treasurer, school fund,
245 81
State treasurer, transportation state board of charity, I 20
County treasurer, bounty on seal, 3 00
Abner S. Dalby, auctioneer's license,
2 00
On town note, on account of new road,
5,000 00
State treasurer, for education of children of state board of charity, 119 50
W. Monahan, pedlar's license, 8 00
State on account of Superintendent of schools,
416 66
J. Monahan, pedlar's license,
8 00
J. E. Otis, pool table and bowling alley license,
4 00
T. Mulcay, pool table license,
2 00
Albert Bates, pedlar's license,
8 00
A. Williams, auctioneer's license, 2 00
James Ward, pool table and bowling alley license,
4 00
Mr. Hunneman, for tuition of children,
7 50
A. Edelstein, pedlar's license,
8 00
A. J. Waterman, auctioneer's license,
2 00
State corporation tax,
1,625 26
State. National bank tax,
I66 66
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State. state aid, 1,681 00
Harry Merritt, tuition of children, 10 00
F. T. Vinal, 2nd, sealer of weights and measures, 27 4I Second District court, on account of fines, 80 50
Overpaid bills,
22 98
Fourth National bank, interest on deposit, 70 96
A. McVey, tuition of children, 3 00
County treasurer on account of dog fund, 328 30
Selectmen for rent of town hall, 26 00
On town notes in anticipation of taxes. 62,000 00
Roland Turner, tax collector, on taxes for 1899. 50 00
F. W. Varney, tax collector, on taxes for 1900, 521 66 Roland Turner, tax collector, on taxes for 1901, 3,157 44
F. W. Varney, tax collector, on taxes for 1902, 16,364 73
F. W. Varney, tax collector, on taxes for 1903, 31,252 14
$124,364 96
To cash on hand, Jan. 15, 1904,
$2,274 98
CR.
Paid out-
Selectmen, orders,
$58,730 25
County tax,
3,658 21
State tax, 2,150 00
State on account of grade crossings, 225 00
State, interest on same, 9 00
State, on account of state highways repairs, 88 40
State, for penalty for failure to make returns, 27 00
State, corporation tax overdrawn,
208 79
Interest on notes, 4,266 78 70
Collection on Western checks,
William E. Supple, by order Second District court,
105 48
John F. Turner, by order Second District court, 73 65
Scituate
4
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Walter S. Harrub, by order Second District court, 22 52
Walter Osborne, by order Second District court, 24 20
Town notes in anticipation of taxes, 52,500 00
Jan. 15, 1904, cash to balance, 2,274 98
$124,364 96
ERNEST L. BONNEY,
Treasurer.
I have examined the accounts of the Treasurer and find them correct, also a balance on hand of $2,274.98 as stated.
PETER W. SHARP, 1 Auditor.
AUDITOR'S REPORT.
Comparison of Valuation, Rate of Taxation, Expenditure and Debt of Town from 1893 to 1903.
YEAR.
TOTAL ASSESSED VALUATION.
RATE OF TAX PER $1,000.
EXPENDI- TURE.
NET DEBT OF TOWN.
1893
$2,010,488
$14.00
$34,823.07
$48,658.92
1894
2,039,685
12.70
29,054.72
43,292.98
1895
2,161,624
11.60
35,818.94
46,536 15
1896
2,319,080
12.00
46,143.54
56,192.79
1897
2,421,205
11.50
40,431.71
54,182.30
1898
2,529,226
13 00
36,126.85
53,250.87
1899
2,554,295
12.50
37,366.81
51,603.16
1900
2,642,700
14.70
41,204 34
50,900 70
1901
2,746,400
15.00
59,831.79
67,610.24
1902
3,169,545
17.80
57,206 55
64,481.64
1903
3,369,645
15.90
63.570.99
79,882-02
Condensed Statement of Financial Condition of the Town for the year 1903.
While the above statement may not clearly illustrate the financial condition of the Town, would say I have endeav- ored to show below, just how the Town stands on 1903 transactions.
DR.
CR.
Selectmen's Orders, .
$58,730.25
Taxes,
$51,345.97
State and County Taxes, 6,366 40
Other Sources,
6,018.99
Interest,
4,266.78
Sundry Bills,
226.55
$57,364.96
Outstanding Taxes this
19,024.91
$69,589.98
year,
$76,389.87
69,589.88
$6 799.89
While this statement shows that there is a balance avail-
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able of about $6,800, yet if we leave out uncollected taxes for 1903, it shows we have spent in 1903, $12,225.02, more than we actually received, and there are bills for 1903, amounting to approximately $4,300, not yet paid.
LIMIT OF INDEBTEDNESS.
Below statement shows amount the Town of Scituate can borrow in addition to its present debt, under the statutes governing municipal indebtedness :
Valuation for assessment of taxes, Novem-
ber, 1903, $3,369,645 00
Gross debt (public statutes, Chap. 27, Sec. tion 4), 3 per cent., $101,089 35
Present debt, $79,772 98
Less notes given in anticipation of taxes, 22,000 00
. Net debt for this calculation, $57,772 98
Available margin between the present debt and the 3 per cent, statutory limit, $43,316 37
ASSETS AND LIABILITIES, JAN. 1, 1904.
Assets.
Real estate-
School houses, hose houses and
other public buildings and
grounds, $41,000 00
Personal property-
Fire apparatus, road machines,
etc., and equipment of all town departments, etc., 2,500 00
Trust funds. 4,200 00
Uncollected taxes, 24,537 52
Cash on hand, E. L. Bonney, 2,274 98
Due from other towns and sources, 5,260 48
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Gross liabilities,
37.927 02
$117.700 00
Liabilities.
Notes payable, Outstanding bills,
Trust funds,
$109,200 00 4,300 00 4,200 00
$117,700 00
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AUDITOR'S BALANCE SHEET FOR THE YEAR.
Showing amount of each appropriation, together with the expenditure in each, amount overdrawn, of the unexpended balance, together with the amounts paid for debts contracted in 1902 or previously.
APPROPRIATIONS.
EXPENDED FOR
1903 DEBTS.
EXPENDED FOR
1902 DEBTS.
RECEIVED FROM
OTHER SOURCES.
OVERI RAWN.
UNEXPENDED.
Schools
$9,000 00
$8,947 23
$292 66
409 01
$169 12
Roads.
5,000 00
4 947 04
132 93
106 97
Poor
5,000 00
5,035 09
1,286 07
1,303. 16
Snow
1,000 00
343 64
145 32
511 04
Officer:
1,200 00
1,316 50
411 67
528 17
Collection of Taxes
500 00
275 00
225 00
Public Buildings and Grounds ...
600 00
1.048 33
2,525 34
2.973 57
Printing, Stationery and Postage.
300 00
369 43
69 43
Transportation of Pupils.
3,000 00
2,958 67
150 00
108 67
Superintendent of Schools.
250 00
501 40
416 66
165 26
Discount on Taxes.
1,000 00
1,514 59
514 59
Reduction of Town Debt.
3,000 00
3,000 00
Miscellaneous
1,000 00
2,051 65
130 10
536 19
645 56
Abatement of Taxes
500 00
264 47
1,276 17
70 96
1,195 82
Libraries
500 00
500 00
Soldiers' Relief.
500 00
477 75
22 25
Legal Expenses.
100 00
115 00
320 00
335 00
4 80
Memorial Day
100 00
100 00
Hydrant Rentals
2 500 00
1,377 77
1,122 23
State Tax ..
1,500 00
2,708 19
1,891 92
683 73
County Tax
2,800 00
3,658 21
858 21
Tree Warden ..
350 00
345 47
14 00
9 47
W. S. Harrub.
2,500 00
2,500 00
Hollett Street.
2,000 00
2,000 00
Gutters and Bridges.
50 00
50 00
Ticknor Court.
200 0)
201 20
1 20
Blossom Street.
225 00
225 68
68
Drinking Fountains.
1,200 00
1,200 (0
New Road ..
5,000 00
8,826 18
13 15
3,839 33
State Aid ...
2,052 00
1,681 00
371 00
Small Pox Case.
605 99
605 99
Common Special.
213 40
213 40
$56,075 00 $62,670 76
$6,709 71
$5.005 74
$16,303 16
$8,003 43
Received from other Sources.
5,005 74
6,708 71
8,003 43
$61,080 74
Net Overdraft.
8,299 73
$69,380 47 $69,380 47
$8.299 73
..
1,010 64
Interest on Debt.
3,000 00
4,266 78
Lock -! 11).
100 00
95 20
Fire Department.
2,000 00
3,551 9')
30 40
1,582 30
Transcribing Vital Records
100 00
1 00
2
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In figuring the bills that orders had already been drawn on the Treasurer in payment thereof, I found that several errors had been made, but as payment had already been made by the Treasurer, I could not do anything but draw it to the Selectmen's notice. There were other errors, how- ever, which I was able to correct, being present at the time the orders were about to be drawn. I think that all bills against the town should be first gone over by one of the Se- lectmen to see if the arithmetic is correct, as it is rather diffi- cult to rectify any error, or obtain any refund, after pay- ment has once been made.
Another matter is the rendering of bills not itemized. All bills. before payment is made, or order drawn to cover, should be properly itemized so that the Town would know just what it received and what it paid for. Also, in cases where any large amount is at stake, bids should be asked for and the contract. all things being equal, awarded to the lowest bidder. And it might be well, if any bills were pre- sented by any taxpayer who owed the town for back taxes, that a certain proportion of it be retained by the Treasurer to apply in part payment of the taxes due.
In connection with the "Poor department" -- while I be- lieve it is right and proper for a town to take care of its indigent citizens, yet it seems as though it cost more than was really necessary. How this may be remedied I do not know, unless it were to make a certain allowance per week to each of the poor, and have it understood that they would have to make it do. Also in cases of sickness the doctors in our own town should take care of the sick and not call in outside medical assistance or doctors, and pay them $125.00 or more, as was done in 1902.
Further-if any citizens obtain temporary help from the town and are afterwards in a position to pay. they should have bills sent to them to cover.
I noticed one bill from the city of Boston for hospital
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treatment rendered persons in this town, whom I am given to understand could pay if they would, and I think the Overseers of the Poor should see that the amount is re- funded to the town.
The amount appropriated the past year for services ren- dered by the various officers of this town, is, I think, en- tirely inadequate for the purpose. Few of the citizens realize the amount of labor that is necessary to keep the books of the town in a way that they should be, and are at present kept. I believe that it is better to pay each officer a certain salary rather than to let them draw what they see fit.
would therefore respectfully suggest that the town I take such action as may be necessary to see that the various officers are properly reimbursed for the services performed by them.' In connection with this, though, I must exempt the police officers, and I consider it my duty to criticise the action of the board in passing two bills for special police ser- vice, amounting to $1, 108.50. I do not think there was such an epidemic of crime as to render this expenditure necessary. Furthermore, a large amount of this was for liquor work, and as the town did not vote to raise any money for this specific purpose, I do not think the Selectmen should have authorized, approved or spent it, contrary to the wishes of the town. If it were necessary, then an itemized account should have been rendered in full, showing the number of cases, expense in each conviction, or fines imposed, as might be.
While, as far as has come to my knowledge, the various town officers have performed their duties in a very satisfac- tory manner, and their books and records are above criti- cism, yet I think that the Board of Selectmen should be more prompt in attending to that part of their duty which requires them to render reports to the state, and for non- rendering of which, within the time specified, the town has twice been fined.
.
1
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Also in the matter of getting out the tax warrant at the proper time, I find that through the negligence of the board it became necessary to renew notes and pay interest owing to their not getting out the tax warrant in due season. At the time the tax warrants were out this year, the tax col- lector. I find, had for the corresponding period last year, already turned in $20,000.00 to the Town Treasurer, and it is only reasonable to suppose that we might have received this amount of money this year if the collector had had the tax warrant at the customary time.
REDUCTION OF TOWN DEBT.
While from a period extending from 1894 to 1903, in- clusive, I find there has been appropriated a sum of $21,- 800.00 for the reduction of the town debt, yet I fail to see that it has in any way been diminished, the amount appro- priated each year having been used in the general expense of the town. I would therefore suggest that a board of Sinking Fund Commissioners be established, as provided for by law, and the amount paid over to them for invest- ment, and which would in time result in the present in- debtedness of the town being paid, or such notes as the town might vote to pay.
In going over the tax collector's books I find that there is no way of telling absolutely what taxes have or have not been paid. I am not questioning the integrity of the tax collector, whom I believe an honest and capable man, but if any taxes should be paid and he forgot to enter them on his book, what means has the auditor or any citizen to find it out? I would therefore suggest that the town pass a vote to publish in the next town report, a list giving the names of all persons, and amount of each tax outstanding for the last two years. This would enable any one to see if they had received proper credit or not for the amounts paid by them.
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In view of the fact that the Town of Scituate is so much in debt, I think that the citizens should see to it that the expenses are kept as low as possible, and that instead of increasing its debt by wanting and having "luxuries" such as only the cities or rich towns can afford, they should re- fuse to appropriate any money only for what is actually needed and required.
In conclusion I wish to say that while it may seem to some that I have been a little harsh in my criticism of the town affairs. vet as auditor I believe that it is my duty to point out such things to the citizens of the town as are right and proper they should know.
I wish to extend to the various town officers my appre- ciation for the courtesies they have shown me in performing my official duties, and the assistance they have rendered.
Respectfully submitted,
PETER W. SHARP,
Auditor.
BOARD OF HEALTH REPORT.
To the Citizens of Scituate :-
The several outbreaks of contagious diseases reported to the Board, together with such other matters as have properly been brought to its notice, have received such attention as, in the judgment of the Board, were necessary for the pro- tection of the public health.
The Board calls attention to its published regulations. GEORGE O. ALLEN. . CHARLES H. DAVIE, A. H. LITCHFIELD. Board of Health.
Scituate. January I, 1904.
TOWN MEETING.
ANNUAL TOWN MEETING HELD IN SCITUATE MARCH 2. 1903.
HARVEY H. PRATT, Chosen Moderator.
ARTICLE 2-To hear the annual report of the Selectmen and act thereon.
Voted, That article 2 be laid on the table.
ARTICLE 3-To choose all necessary town officers for the year ensuing.
Jetson Wade, elected Town Clerk.
Ernest L. Bonney, elected Treasurer.
For Selectmen, Assessors and Overseers of the Poor- William H. Varrell, John J. Ford, Thomas F. Bailey.
Collector-Fenton W. Varney.
For Constables-John F. Turner, William E. Supple, Charles M. Litchfield.
School Committee for Three Years-Joy K. Gannett, Jr. Highway Surveyor-John T. Fitts.
Auditor-Peter W. Sharp.
Tree Warden-William H. Burke.
Voted, To take up article 14. To ballot on the question of granting liquor licenses in this town.
Voted, Yes, 192; No, 215. Voted :
For Board of Health for Three Years-Geo. O. Allen. Pound Keeper .- James Barry.
Field Driver-William N. Ferguson.
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Fence Viewers-John J. Ford, Hosea J. Stockbridge, Caleb T. Jenkins.
Surveyors of Lumber-Ansel F. Servan, Edward Rogers.
ART. 4 .- Voted, To raise and appropriate the follow- ing :
Removing snow,
$1,000 00
Support of poor,
5,000 00
Town officers,
1,200 00
Collector of taxes,
500 00
Discount on taxes,
1,000 00
Public buildings and grounds,
600 00 .
Reduction of debt,
3,000 00
Printing, stationery and postage,
300 00
Support of schools,
9,000 00
Transportation of pupils,
3,000 00
Superintendent of schools,
250 00
Miscellaneous,
1,000 00
Roads, bridges and sidewalks,
5,000 00
Abatement of taxes,
500 00
Interest on debt,
3,200 00
Libraries,
500 00
Soldiers' relief.
500 00
Legal expenses,
100 00
Expense of lockup,
100 00
Memorial day,
100 00
Hydrant rental,
2,500 00
Fire department,
2,000 00
$40,150 00
State tax, estimated,
1,500 00-
County tax, estimated,
2,800 00
$44,450 00 ART. 5 .- Voted, That the rate of wages for removing snow be the same as last year, 25 cents per hour.
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ART. 6 .- Voted, That the list of jurors be accepted as prepared and revised by the Selectmen.
ART. 7 .- Voted, That the Town do authorize the Over- seers of the Poor to contract at their discretion for the sup- port of the Town's poor.
ART. 8 .- Voted, That the Town Treasurer be, and is hereby authorized and directed with the approval of the Selectmen, to borrow temporarily. in anticipation of the taxes for the present municipal year, such sums of money as the same may be from time to time required, and to give the negotiable note or notes of the town for money so bor- rowed, and that all such temporory loans shall be payable from the said taxes.
ART. 9 .- To hear the report of any committee hereto- fore chosen, or act thereon.
Committee on obstructions in highways to be removed.
Report by Jonathan Hatch.
James W. Turner excused from the committee; Henry T. Bailey chosen in place of.
Voted, That the committee be continued-Jonathan Hatch, Stephen Litchfield. Jr., and Henry T. Bailey.
Report of the committee on sewerage at North Scituate Beach, read by Mr. Samuel F. Wilkins.
Voted, That the report be accepted and placed on file.
Report of committee on the Jenkins schoolhouse read by Henry E. Damon, secretary ; report accepted and committee dissolved.
Upon a motion made by Mr. Arthur P. Cushing that the high school pupils living a long distance from the school be transported as far, at least, as the grammar school.
Voted, That the motion be referred to the school com- mittee.
ART. IO .- To see if the town will raise and appropriate $100 for Memorial day.
Voted, Yes.
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ART. 1I .- To see if the town will make allowance to town creditors, or act thereon.
Voted, To pass over.
ART. 12 .- That the taxes be collected the same as last year, 5 per cent. discount to be allowed on all taxes paid on or before Oct. 1, 1903; 4 per cent. on or before Nov. I, 1903 : 3 per cent paid on or before Dec. 1, 1903.
Voted, That the Collector receive one per cent. for col- lecting the taxes.
ART. 13 .- Voted, That the town raise and appropriate $250 for the salary of Superintendent of Schools.
ART. 15 .- Will the town raise and appropriate the sum of $25.00 for the sidewalk on Brook street.
Voted, To pass over.
ART. 16 .- Voted, That the town raise and appropriate $350 for the use of the Tree Warden.
ART. 17 .- Voted, That the town raise and appropriate $100 to pay for the transcribing of the Vital Records of the town. the Births, Marriages, intentions of Marriages and Deaths, from the earliest record to 1850, in order that the New England Historic Genealogical Society may publish the same in book form, under the condition of Chapter 470 of the Acts of the Commonwealth of 1902. F
ART. 18 .- Voted, That the Selectmen be appointed a Committee to confer with the Harbor and Land Commis- sioners in regard to the damage claimed by Mr. John B. Damon, by the building of the new breakwater at North Scituate Beach.
ART. 19 .- Voted, That the Selectmen be and are hereby instructed to confer with the Harbor and Land Commis- sioners in regard to a breakwater along the road front lead- ing on to the First Cliff, from being washed away by the action of the sea.
ART. 20 .- Voted, That the Town Treasurer be and is hereby instructed and authorized, to pay to Walter S. Har-
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