USA > Massachusetts > Essex County > Saugus > Town annual report of the officers and committees of the town of Scituate 1931-1933 > Part 7
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210.88
Scituate Hardware & Plumbing Supply Co.
7.60
Scituate Water Co.
47.33
$606.22
$1,006.22
OLD CEMETERY
Expenses : C. B. Carpenter $84.50
155
Agency-Payments
INTEREST ON MATURING DEBTS
Abington Savings Bank
$300.00
National Rockland Bank
400.00
Rockland Trust Co.
1,349.38
Merchants National Bank
5,040.00
$7,089.38
INTEREST ON REVENUE LOANS
Merchants National Bank
$2,180.04
Hingham Trust Co.
1,076.98
Rockland Trust Co.
5,036.81
$8,293.83
MATURING DEBT
Rockland Trust Co.
$7,900.00
Abington Savings Bank
1,250.00
National Rockland Bank
10,000.00
Merchants National Bank
28,000.00
$47,150.00
PREMIUM ON LOAN
The Merchants National Bank
$1,142.52
TEMPORARY LOANS
Rockland Trust Co.
$150,000.00
Merchants National Bank
75,000.00
Hingham Trust Co.
75,000.00
$300,000.00
AGENCY
STATE TAX
The Commonwealth of Mass.
$11,850.00
COUNTY TAX
County of Plymouth
$26,159.72
STATE PARKS AND RESERVATIONS TAX
The Commonwealth of Mass. $125.12
156
Agency-Payments
SPECIAL STATE TAX
The Commonwealth of Mass. $1,232.00
AUDITING MUNICIPAL ACCOUNTS
The Commonwealth of Mass. $492.27
INCOME FROM TRUST FUNDS
Fred Wheeler
$10.00
Elisha Litchfield
36.40
William F. Ford
10.00
Cash Aid
798.50
$854.90
BERTHA A. DAVENPORT,
Town Accountant.
157
Report of Treasurer-Receipts
TREASURER'S REPORT OF THE RECEIPTS AND EXPENDITURES FOR THE YEAR ENDING DECEMBER 31, 1931
January 1. 1931 : Cash on hand $20.539.97
RECEIPTS
From Harold W. Cole. Collector :
Taxes and interest of 1928 $32.21
Taxes and interest of 1929
20.584.62
Taxes and interest of 1930
83.793.55
Taxes and interest of 1931
310,668.37
$415.078.75
Sale of stamps .
1.27
Costs of tax sales
153.90
Water Department Accounts
31.680.61
Other Water Department receipts
95.72
Loans in anticipation of revenue
400.000.00
Sea Wall Loan
10.000.00
Water Bonds
750.000.00
Premium on Water Bonds
9.547.50
Accrued interest on Water Bonds
1,093.73
Accrued interest on Sea Wall loan
5.83
Interest on deposits
959.66
Tax titles redeemed
7.276.38
From State Treasurer :
Income tax 1931
$27.325.80
Corporation Business tax
3.421.78
Corporation Public Service tax 3.556.96
Educational tax 5.322.00
Aid to Industrial Schools
1.798.89
158
Report of Treasurer-Receipts
English Speaking classes
166.22
Smith-Hughes Fund
249.02
Reed Fund
12.61
Mothers with dependent children.
398.52
Tuition of children
380.10
Gasoline tax
4,131.32
Gasoline tax refund Water Depart- ment
.75
Trust Company tax
328.63
National Bank tax
69.11
Forestry Gypsy Moth
50.10
State Aid
426.00
Veterans Exemption
92.17
$47,729.98
From County Treasurer :
Edward Foster Road
$2,400.00
Dog Tax dividend
712.24
$3,112.24
Sea Wall Construction
4,296.88
Bureau of Standards Licenses
20.00
Selectmen Licenses and Permits
676.00
Sale of Junk
1.80
Town Clerk Licenses
105.00
Telephone tolls 2.85
Board of Public Welfare Hingham reimbursement
520.00
Board of Health permits and licenses 36.00
Sale of truck
150.00
Sealer of Weights and Measures Lane
84.02
School Department rent of auditorium 82.00
Manual training
21.25
Lost Book
1.20
City of Boston tuition of wards 344.50
Second District Court fines
608.10
Trust Fund dividends 854.90
Mason & Wilcox rent 100.00
Harbor Master sale of water 17.25
159
Report of Treasurer-Receipts
Refunds and reimbursements :
Mary A. Allen hospital
$500.00
Lawson Trustees road acct. 32.25
J. F. McJennett insurance
24.94
Police Department charities acct. . .
12.00
Bethlehem Steel Corporation
13.50
Scribner's Sons Co.
4.50
Dyer & Crowley advertising
4.00
Paul Young
2.00
Frank Young
2.00
Fire Department telephone tolls.
4.10
Town Hall telephone tolls
3.20
$602.49
Total amount available
$1,705,799.78
Payments as per Selectmen's Warrants 1,652,648.98
Balance on hand December 31, 1931 $53,150.80
Respectfully submitted, WILLIAM F. SMITH,
January 1, 1932.
Treasurer.
160
Report of Scituate Memoriam Fund
SIXTH ANNUAL REPORT OF THE SCITUATE MEMORIAM FUND
January 1, 1931 : Cash on hand $6,170.22
Interest on Checking account
3.96
Interest on Savings account 192.50
Total amount available
$6,366.68
Disbursements :
Burrows family
$780.00
McDermott family
780.00
Hall family
780.00
Total disbursements $2,385.00
December 31, 1931 : Balance in Fund
$3,981.68
December 31, 1931 : Rockland Trust Company state- ment
$3,981.68
Respectfully submitted,
WILLIAM F. SMITH,
Treasurer.
161
Report of State Auditor
REPORT OF STATE AUDITOR
THE COMMONWEALTH OF MASSACHUSETTS
Department of Corporations and Taxation Division of Accounts State House, Boston
February 12, 1931
To the Board of Selectmen :
MR. JAMES W. TURNER, Chairman, Scituate, Massachusetts.
Gentlemen :
I submit herewith my report of an audit of the accounts of the town of Scituate for the period from January 1 to Decem- ber 31, 1930, made in accordance with the provisions of Chapter 44 of the General Laws. This report is in the form of a report made to me by Mr. Edward H. Fenton, Chief Accountant of this Division.
Very truly yours, THEODORE N. WADDELL, Director of Accounts.
TNW : B
MR. THEODORE N. WADDELL, Director of Accounts,
Department of Corporations and Taxation,
State House, Boston.
Sir :
In accordance with your instructions, I have made an audit of the accounts of the town of Scituate for the fiscal year ending
162
Report of State Auditor
December 31, 1930, and submit the following report thereon :-
The financial transactions of the town, as recorded on the books of the several departments receiving or disbursing money for the town, were examined and checked with the books of the town accountant.
The books and accounts of the accounting department were examined and checked. The recorded receipts were compared with the treasurer's books and with the records of the depart- ments collecting money for the town, while the payments were checked with the selectmen's warrants.
The original vouchers on file were examined and checked with the warrants authorizing the treasurer to disburse funds, the classification book was examined, and the appropriation ac- counts and transfers were checked with the town clerk's records of town meetings.
The ledger accounts were analyzed, the footings and post- ings were verified, 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 as of December 31, 1930.
The books and accounts of the town treasurer were examined and checked. The recorded receipts were checked with the records in the several departments collecting money for the town, with the other sources from which money was paid into the town treasury, and with the accountant's books, while the pay- ments were checked with the selectmen's warrants authorizing the disbursement of town funds.
The cash book was footed, the recorded receipts were an- alyzed, and the cash balance was verified by a reconciliation of statements furnished by the several banks of deposit.
The payments on account of debt and interest were verified and checked with the cancelled securities and coupons on file.
A table showing a reconciliation of the treasurer's cash is appended to this report.
The books and accounts of the tax collector were examined · and checked. The commitment of taxes for the levy of 1930, together with the motor vehicle excise taxes of 1930, were an-
163
Report of State Auditor
alyzed and checked with the assessors' warrants, the payments to the treasurer for the levies of 1928 to 1930, inclusive, being checked with the records of the treasurer. The abatements were checked with the records of the assessors, the cash on hand was verified by an actual count, and the outstanding accounts were listed and proved to the accountant's ledger account.
The outstanding accounts were further verified by mailing notices to a number of persons whose names appeared on the books as owing money to the town, the replies received thereto indicating that the accounts, as listed, are correct.
Tables showing the reconciliation of the collector's cash and summaries of the various tax and assessment accounts are ap- pended to this report.
The records of the selectmen and of the board of health for licenses granted were examined, and the collections were compared with the records of the treasurer.
The town clerk's records of dog and of sporting licenses were examined, the payments to the county and to the Division of Fisheries and Game, respectively, being compared with re- ceipts on file.
The records of the sealer of weights and measures were examined, and the payments to the treasurer were verified.
The savings bank books in the custody of the selectmen, rep- resenting the investment of the several trust funds, were exam- ined, the income being proved and the withdrawals being checked with the records of the treasurer. ·
Appended to this report are tables showing the condition of the several trust funds.
The surety bonds of the treasurer, tax collector, and the town clerk for the faithful performance of their duties were examined and found to be in proper form.
For the courtesy and co-operation received from the various officials during the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted,
EDW. H. FENTON,
Chief Accountant.
TOWN OF SCITUATE Balance Sheet - December 31, 1930 General Accounts
ASSETS
LIABILITIES AND RESERVES
Cash :
In Banks
$20,539.97
Collector's Petty Cash
25.00
Temporary Loans : In anticipation of Revenue Premium on Loans
$50,000.00 278.40
Accounts Receivable :
$205.00
Planning Board
2.00
Levy of 1928:
Town Plans Town Office Building Committee
500.00
Levy of 1929:
Police Signal Lights
811.00
Polls
12.00
Traffic Control Signal Equipment 765.00
Property
20,873.63
Fire Equipment, Scituate Center 22.29
Levy of 1930 :
Fire Equipment, Humarock 420.59
Polls
54.00
Fire Alarm Extension
14.50
Property
102,630.05
Hydrant Rentals
9,766.64
New Hydrant-West End
1,400.00
Motor Vehicle Excise Taxes :
New Hydrants-Humarock
1,400.00
Levy of 1929
$484.23
Shore Protection
2,908.17
Levy of 1930
1,879.39
Repairs to Breakwater
1,000.00
Repairs to Jetty
500.00
Town Forest
1,246.00
Garbage Disposal
915.02
Damon Road
29.08
$857.95
Jericho Beach Road
3,750.00
Tax Titles
$7,183.79
Curtis Avenue
46.80
Departmental : Commonwealth of Mas- sachusetts-Mothers' Aid $398.52
Highway-Sidewalk Improve- ments 97.05
Drainage-11th Avenue 732.47
164
Report of State Auditor
Special Assessments : Moth 1929
$120.95
Moth 1930
737.00
$20,564.97 Appropriation balances : Treasurer's Expense
Taxes :
555.05
Property
$51.34
$123,621.02
$2,363.62
Commonwealth of Mas- sachusetts-State Aid Forest Fires Health
426.00
69.43
606.60
$1,500.55
Edward Foster Road Bridge 6,054.85
New Town Way
8,006.94
High School Building Committee 88.95
High School Building 13.28
High School Equipment 1.11
Unclassified-Care of Clocks
25.00
Publishing Town History
500.00
Land Damages-Clapp Road
15.00
Massachusetts Bay Colony Tercentenary Celebration 99.82
Cudworth House Repairs
136.77
Replacing Sign
30.00
Water Investigation Com- mittee 2,000.00
$44,058.38
Revenue Reserved until Collected :
Motor Vehicle Excise Taxes
$2,363.62
Special Assessments 857.95
Tax Titles
7,183.79
Departmental
1,500.55
$11,905.91
Overlays-Reserved for Abatement of Taxes :
Levy of 1928
$51.34
Levy of 1929
2,163.46
Levy of 1930
2,564.33
$4,779.13
Reserve Fund-Overlay Surplus
$7,779.92
Surplus Revenue
$37,290.16
$156,091.90
$156,091.90
Report of State Auditor
165
166
Report of Water Department
REPORT OF THE SCITUATE WATER DEPARTMENT
The Scituate Water Department was created by the purchase August 3, 1931 of the Scituate Water Co., a corporation organ- ized under Chapter 391, Acts of 1893. The details of the trans- action found in the reports of the Selectmen and Treasurer in this volume show the total cost to the town to have been $742,- 123.48. The basis upon which the amount was arrived at was defined in the original charter of the Co., viz. the Cost of Con- struction plus 5% interest, less the dividends which have been paid during the time of operation by the Company. Account- ants for the Town and for the Company went over the details together and agreed upon the actual amount to be paid by the Town, $750,000. having previously been voted upon estimate.
The Selectmen requested the directors of the Scituate Water Co., to continue the operation of the plant until Aug. 1st, to allow time for the Town to meet and elect Water Commission- ers to take charge of the department. This meeting was held July 29, and on August 3d the Scituate Water Company ceased control.
The Commissioners are:
Frederic T. Bailey, term expires March 1933
Daniel A. Vines,
1934
Stephen C. Webster, " 1935
The Commissioners organized with F. T. Bailey as Chairman, who has general charge of Administration, Mr. Vines having general charge of Production, and Mr. Webster of Distribu- tion. Mr. Dwight L. Agnew, Superintendent under the former ownership, whose father Samuel A. Agnew had charge of the works at their beginning, felt that his connection with his form-
167
Report of Water Department
er employers would offer a larger field for usefulness and an- nounced his decision to remain with them. The Commissioners then proceeded to procure a man with technical training and experience to take charge. Mr. Fleming who had been in the Company's employ for a number of years, and was familiar with the plant was asked to assume charge meantime, and on Sept. 1, Mr. William J. Lumbert was appointed as Superintend- ent. He graduated from M. I. T. in 1906, and has ever since been engaged in Public Works. The commissioners have had no cause to regret their action as he is proving to be a man well fitted for the work. Meetings have been held weekly and often- er for approval of bills, and discussion of policies. We have visited several other plants, and conducted investigations look- ing toward a more efficient service at lower cost if possible.
In this we have been aided by Metcalf and Eddy, Inc., of Boston, water supply engineers of the highest standing. If our plans seem to have developed slowly, it must in part be laid to the fact that a contract for additional water supply was al- ready in the process of fullfilment when we took over the plant, and any future plans were in a measure dependent upon its outcome. The contract was with the Artesian Well and Equip- ment Co., of New York, to supply wells having a capacity of one million gallons of water per day, or 700 gals. per minute for the sum of $14,368 or if this quantity was not obtained they were to receive the same price per gallon for such amount as was obtained. The contract limit was a year overdue when we came onto the scene and was not finished until December. The test showed 457 gallons per minute from three wells, or 658,000 gallons per day, and payment will be made on this basis. If, at the expiration of one year a test shows a falling off of this amount of water, the company is to make good on the quantity or refund the amount of overpayment.
While this amount of water is sufficient for our needs during a part of the year, it will still be necessary to use pond water during the summer months when the rate of consumption is high. This means additional cost for treatment and pumping.
In the call for a special meeting of the town to be held Nov-
168
Report of Water Department
ember 6, the Commissioners inserted an article asking for a bond issue of $120,000 for immediately expanding the water supply and distribution systems, but it became evident as the time drew near that it would be impossible to obtain this amount of money except at a very high rate of interest, and that the $120,000 asked for would become $178,000. before it was paid. We therefore recommended that the matter be post- poned, feeling we could better make annual additions to the plant out of revenue than pay so high a price for an immediate extension.
The following Plate A shows the extent of the system on August 1, 1931. The water from two of the wells in Web- ster Meadow was then being used, and the remainder of the water required was taken from the pond.
Plate B shows the additions and extensions contemplated as soon as funds can be obtained for the purpose. The plan includes a new well, an additional standpipe at Hatchet Rock, with a capacity of a million gallons, and extensions of mains with a view of not only giving a greatly improved fire service, but a uniformly satisfactory domestic service as well. Shallow lines will gradually be replaced with larger, deep mains, so that the summer residents who wish to become permanent resi- dents may have continuous service.
We feel that the most imperative need is to procure addi- tional water which can be pumped directly into the system without treatment or re-pumping, and negotiations are now underway looking toward this end.
Metcalf & Eddy have also made a detailed report upon the matter of Rates. After discussing the amount of invest- ment required to furnish fire protection over the cost of sup- plying domestic service, they recommend the "inch-foot" meth- od of computing the charge for such protection in the follow- ing terms.
"This method is now considered to be the most equitable yet devised, because it is founded on the conditions as they exist in the particular system under consideration, is easily applied and increases in amount in accordance with extensions
169
Report of Water Department
made to the service. By this method an annual charge is made in cents for each inch-foot (inches in diameter by length of pipe in feet) of pipe in the distribution system, usually omit- ting sizes of pipe smaller than 6 inches. It is customary also to add to this charge an annual allowance per hydrant to cover the cost of maintenance and repair of the hydrants and for the annual charges for interest and depreciation of bond maturi- ties for the installation of the hydrants and their connections.
"The sizes and lengths of cast iron pipe in the distribu- tion system as of December 1, 1931, are as follows :
Size in inches
Length in feet
12
8,004
10
25,874
8 6
58,801
115,151
"The above figures do not include the pipe laid on the sur- face from Webster Meadows to the Greenbush pumping sta- tion, as this is a supply main and does not directly furnish fire hydrant service.
"On the basis of 11/2 cents per inch-foot the annual charge for fire protection service based on the above sizes and lengths of pipe would be $22,741. Out of a total of twenty-one water works for which statistics are at hand, the annual charges per inch-foot varied from 2.25 cents to a minimum of 0.76 cents, the average being 1.23 cents.
"The annual charge for hydrant maintenance should be about 10% of the average cost of a hydrant and its connection; about 10% of $120 equals $12. For 220 hydrants at $12 per year, the annual charge would be $2,640.
The total annual charge for public fire protection service would then be $22,741 plus $2,640 equals $25,381.
This method of computing the share of expense to be paid by the Town is particularly applicable to Scituate, because of the long lines of pipe of small size and the wide spacing of hydrants in many sections of the town. The charge is based directly on the system as built and will increase as reinforce- ments and extensions are added. A low charge per year for
170
Report of Water Department
a hydrant is an incentive to have additional hydrants installed."
They further recommend changes in existing Domestic rates as follows :
"That the existing fixture rate schedule be changed by re- ducing the minimum charge of $18.00 per year for the first faucet to $16.00 with the other charges in the schedule remain- ing the same.
"That the charges for water sold by meter be changed so that there shall be an annual minimum charge based on the size of meter, as given below, and that the minimum charge shall include the use of water to that value at the following rates.
Per 100 cu. ft.
For the first
3,000 cu. ft. of water used per quarter 60c.
For the next
7,000 cu. ft. of water used per quarter
30c.
For the next 90,000 cu. ft. of water used per quarter 20c. For all over 100,000 cu. ft. of water used per quarter 15c.
The annual minimum charges shall be as follows:
Size of
Meter
Annual minimum
Maximum quantity of water per quarter allowed under minimum charge-cu. ft.
in.
charge
5/8
$24
1,000
3/4
48
2,000
1
72
3,000
11/2
96
5,000
2
132
8,000
3
204
16,000
4
276
25,000
6
476
50,000
These rates are estimated to produce revenue sufficient to meet the bonds as they mature, the interest, the operation and upkeep of the works, and about $16,000 for their extension and improvement.
It will be observed that under recent laws all receipts from town departments must go to the town treasury. Thus all pay-
17
Report of Water Department
ments due for water or service bills must be paid to Mr. Harold W. Cole, the Town Collector. It is evident, therefore, that the only possible way for the department to operate is to ask the town to appropriate from funds in the treasury for the use of the department an amount equal to, but not exceed- ing the amount of revenue thus collected.
The charge for water service is not a tax, but is rather of the nature of a necessity as food, clothing, fuel, etc. There- fore, the charge for such service by the department cannot be abated any more than the grocer can abate his charge for groceries. We believe the bills can be more easily paid if ren- dered semi-annually rather than in one payment in advance at the beginning of the year. We are therefore, sending bills January 1st and July 1st. The initial fixture rate will be $16 instead of $18, and the charge for meter service will be $24 for a 5/s" meter, instead of a charge equal to the fixture rate. Meters will be read monthly and bills for excess water ren- dered and payable quarterly. The charge for Fire Service will be $25,612.08.
The revenue and disbursements for the period from Aug- ust 1, to December 31, are as follows :
7 months 1931.
Appropriated by Town for water revenue
$34,000.00
Balance of bond issue to be transferred by the Town 2,876.52
$36,876.52
Total expenditures
32,607.89
Balance on hand
$4,268.63
172
Report of Water Department
BUDGET OF THE DEPARTMENT FOR THE YEAR 1932
Amt. needed for payment of bond
$25,000.00
For interest on bonds - 28,125.00
$53,215.00
Tax (Balance of 1931 tax due Town)
10,234.87
Maintenance and operation of plant :
Source of supply
$300.00
Pumping
14,000.00
Purification
3,750.00
Trans. and Dist.
3,850.00
General
11,610.00
33,510.00
Balance for Capital Expenditures
(Including $1,000 on Webster Well
completed in 1931
$16,359.82
1932 Income Balance on hand January 1
$4,268.63
For Fire Service (inch foot basis) 220 Hydrants
2,640.00
Total
$25,612.08
Total
25,612.08
Estimated sales of water at fixture rates
72,052.00
Estimated sales of water at meter rattes
2,892.00
$113,229.69
It is impossible to forecast the exact amount of revenue to be derived from any list of rates, and the Commissioners will
$113,229.69
Premium on bonds
8,404.98
$22,972.08
173
Report of Water Department
look with interest on the results of the rates as announced.
The coming year will demonstrate their value and if the work of the department can be carried on with lower rates, they will be most happy to adjust them at the beginning of another year.
We trust that the Commissioners will continue to receive the co-operation of the water users in working out the problem in the most satisfactory way.
The report of the Superintendent follows.
Respectfully submitted,
FREDERIC T. BAILEY, S. C. WEBSTER, D. A. VINES,
Water Commissioners.
SUPERINTENDENT'S REPORT FOR YEAR ENDING DECEMBER 31, 1931
To the Commissioners of Water:
Gentlemen:
I beg to submit herewith the first report of the Scituate Water Department, for your consideration.
Responsibility for the Water Department was assumed by the Town on August 3, 1931, and the Superintendent's appoint- ment was made effective September 1, 1931. During the year extensions were made to the system as shown in the following tables, part of this work being done before the system was taken over by the Town.
Under a contract which was inherited by the Town, the Artesian Well and Equipment Co., completed a third well in Webster Meadow, during the month of December. The pumps as now installed produce about 650,000 gallons per day, but to supply the demand, without using chemically treated water, it will be necessary to produce further underground supply.
174
Report of Water Department
The Beaver Dam supply could be redeveloped to deliver between 150,000 and 200,000 G. P. D., but the cost seems hardly justifiable if a new supply of 500,000 or 1,000,000 G. P. D. can be found.
There are now twelve pumping units incorporated in the system as shown in the table, some of which have done their work and become obsolete. The units at the Greenbush Station have done practically all the work of putting water into the system for sometime past, due to the fact that the pond water has been used to a great extent to meet the demand.
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