USA > Massachusetts > Essex County > Saugus > Town annual report of the officers and committees of the town of Scituate 1934-1936 > Part 20
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134
REPORT OF THE INSPECTOR OF MILK
Scituate, Jan. 22, 1936.
The Milk produced and sold by local Dairies, has more than met the required standard for pure Milk, the In- struction given the Producers last year, by the State and County Inspector proved a very valuable help, I have Inspected the Dairies and have had samples of Milk tested and found them satisfactory, there were 47 li- censes issued in 1935.
Respectfully submitted,
GEORGE H. OTIS,
Inspector of Milk.
135
REPORT OF THE BOARD OF HEALTH
1. The most serious problem that the Board of Health has at the present time is the matter of Public Sewerage. We have had State Inspectors from the Sanitary Di- vision of the Public Health, visit together with your board, three prominent sections of the Town and they have condemned existing conditions as being injurious to the Public Health. Section 1 is bounded by Front Street, Brook Street, Willow Street and Hazel Ave. Section 2 is the portion lying between Bailey's Causeway and the Glades gate along Glades road at Minot Beach, No. Scituate. Section 3 is in Greenbush and is known as the Cape Verde section.
Your board feels that this is a major problem and is working toward a solution. As soon as this problem is worked out satisfactorily we will come before the Town asking for an appropriation to commence the construc- tion of Public Sewers.
2. The Town purchased the Dump this year and no restrictions were placed upon it until we found that all privileges were being extensively abused. Consequently, restrictions were published in the Scituate Herald and notices were posted at the entrance to the Dump.
3. There has been an increase in the number of pa- tients at the Plymouth County Hospital and we have asked for an increase in our budget for this purpose as we anticipate a further increase in 1936.
136
Board of Health
4. More written complaints than ever before were received in 1935 regarding conditions detrimental to Public Health. These were settled satisfactorily. All Complaints to this Board must be in writing and signed.
5. There were 97 cases of reportable diseases brought to the attention of this Board during the year.
16 cases of dog bites were reported. All dogs showing signs of being abnormal were quarantined until pro- nounced safe.
During the month of August we had 6 cases of dog poisoning at the Sand Hills. These were investigated and autopsies performed, the report showing definite signs of poisoning.
6. There were 47 licenses issued for Milk, seven for Oleomargarine and nine for the sale of Methyl-alcohol.
7. The various inspectors under the supervision of this Board have performed their duties in a satisfactory and commendable manner.
8. The Dental Clinic is still keeping up the good work accomplished in previous years. The attendance at the Well Baby Cinic sponsored by the Board of Health is very gratifying and the Board will continue this Clinic as long as possible, hoping that an increasing number of people will benefit by this good work.
9. This Board has made 127 official tours of inspec- tion on various complaints in all sections of the Town and has made suggestions for the betterment of all con- ditions.
Respectfully submitted, FREDERICK B. CHASE, GEORGE H. OTIS, WILLIAM P. GROVESTEIN, Board of Health.
137
REPORT OF THE PLUMBING INSPECTOR
Board of Health, Town of Scituate. Gentlemen :
Following is my report as plumbing inspector for the year 1935.
Number of permits issued
32
Number of inspections made 25
Respectfully submitted,
PHILIP S. BAILEY,
Inspector.
WILLIAM H. HARNEY, Associate Inspector.
138
ANNUAL REPORT OF BOARD OF PUBLIC WELFARE
To the Citizens of Scituate :
Your Board of Public Welfare has had another year of many problems. Unemployment is still a major fac- tor, although considerable improvement was noticeable in the summer months. We have endeavored to assist in the employment situation where ever possible.
We have acted promptly in all cases brought to our at- tention to alleviate distress under Public Welfare, Old Age Assistance, and Mothers' Aid. We have investigated all cases thoroughly, with particular attention to the settlement history of the applicant. As a result we are recovering very considerable sums of money for the town, as shown by the following table.
Public Welfare Mothers' Aid Old Age Assistance Total
Appropriation $20,000.00 2,500.00 17,500.00 40,000.00
Re reipts & Transfers 607.65
607.65
Refunds
5.00
5.00
20,607,65 2,500.00 17,505.00 40,612.65
Amount
Expended 20,607.65 2,225.88 14,078.17 36,911.70
Unexpended Bal.
274.12
3,426.83
3,700.95
139
Board of Public Welfare
Reimbursements :
Public Welfare Commonwealth of Mass. )
$3,509.76
Public Welfare (Other Cities & Towns 1,783.39
Individuals & All
Other Sources 546.57
Mothers' Aid (Other
Cities & Towns) 150.00
Old Age Assistance (Other Cities & Towns) 1,498.00
7,487.72
Due from Commonwealth of Mass .:
Old Age Assistance 5,392.05 Mothers' Aid 854.05
6,246.10
13,733.82
We wish to thank all organizations, other town depart- ments, and individuals, for their cooperation in the past year. We will continue the same general administrative policies for the coming year, and administer all relief problems impartially.
NATHANIEL TILDEN, HARRY F. CLEVERLY, HARRY T. HANDY, Board of Public Welfare.
140
REPORT OF SELECTMEN
To the Citizens of Scituate:
The adverse conditions which were prevalent in 1935 will probably continue until economic normalcy again prevails. We must endeavor to reduce our town govern- mental costs without eliminating essential services. Gov- ernment is not a sort of divinity which bestows gifts gratis; when you raise and appropriate money or issue bonds you actually pledge the assets of our citizens. How- ever, our municipality must function, and unemployment is ours as well as a national problem. Conditions must be met courageously, hopefully, and confidently. The benefit which the town derived from the program formulated in consequence of its vote last March, appropriating $20,000.00 to be used in conjunction with federal and state allotment of funds has, in our opinion, been most gratifying. (See detail on subsequent page.) We trust
that a substantial amount will again be raised for 1936 in order that jobs may be continued ; this plan redounds beneficially to the morale of many of our people in needy circumstances, as it enables them to earn their way in- stead of depending upon public relief, and at the same time many worthy projects will be developed which will be an enduring asset to the town. It is obvious, when able bodied man-power remains idle, society loses in wealth much more than it saves in wages and taxes. After your careful perusal of the reports on subsequent pages submitted by the several departments, we trust that you will join us in the opinion that our town holds an en-
141
Board of Selectmen
viable position as compared with many other municipal- ities.
At the coming annual town meeting the voters will be asked to consider and act on an article to rebuild our Town Pier. Briefly, this structure was built in 1915, consisting of a simple pile and wood bulkhead construc- tion, and while evidence of minor failure has been ob- served during the past year or two, it was not until early October of 1935 considered serious, when the paved deck slumped necessitating closing and posting the pier to travel.
The structure has become dangerous because of timber failure from the attack of marine borers, and it is advis- able to protect the investment we now have there from complete collapse. The harbor, with its pier, are vital assets and an attraction to our summer residents and guests ; also it is indispensable to our native fishing in- dustry.
Respectfully submitted,
W. IRVING LINCOLN, Chairman, HARRY F. CLEVERLY, DANIEL A. VINES, Board of Selectmen.
142
REPORT OF ASSESSORS
Detail of 1935 Assessments
Number of Polls assessed
1,379
Amount of Poll Tax Warrant
$
2,758.00
Number of persons, partner-
ships and corporations assessed
on property
2,933
Value of Assessed Real Estate : Buildings Land
$8,457.660.00
3,295,155.00
Total Real Estate $11,752,815.00
Total Personal Estate 1,013,258.00
Total Valuation January 1, 1935
$12,766,073.00
Total Valuation April 1, 1934 12,814,989.00
Decrease in Valuation
$
48,916.00
ASSESSED
Horses 78
Cows 115
Assessors' Report
143
Sheep
Neat cattle other than cows
20
Swine 106
Dwelling Houses
2,650
Acres of Land
9,696
Fowl
4,943
Automobiles
1,948
BUDGET FOR 1935
Town Appropriations
$518,870.10
State Assessments :
State Tax
16.720.00
State Park and Reservations Tax 80.00
Auditing Municipal Accounts
30.80
County Assessments :
County Tax
20,128.90
County Hospital
4,892.27
Overlay (of current year)
8,255.31
$568,977.38
Deficit of 1932
415.78
Total $569,393.16
Estimated Receipts :
Income Tax
$16,716.98
Corporation Taxes
4,332.31
144
Assessors' Report
Race Tracks Division
880.00
Motor Vehicle Excise Tax
10,500.00
Licenses
3,400.00
Fines
400.00
Special Assessments
1,000.00
General Government
850.00
Protection of Persons and
Property
10.00
Health and Sanitation
75.00
Charities
4,800.00
Old Age Assistance
5,500.00
Soldiers' Benefits
644.00
Schools
400.00
Water Department
97,251.68
Interest on Taxes and
Assessments
8,000.00
Total Estimated Receipts
$154,759.97
Available Funds $ 8,467.13
Total Deductions $163,227.10
Total amount raised by taxation
$406,166.06
Number of Polls 1379 at $2.00 each $ 2,758.00
Total Valuation :
$12,766,073 - Tax rate
$31.60 - Property Tax
403,408.06
Gain on account of fractional divisions of tax rate .16
$406,166.22
145
Assessors' Report
Abatements in 1935:
To Harold W. Cole, Collector, for 1932 554,25
To Harold W. Cole, Collector, for 1933
2,101.14
To Harold W. Cole, Collector, for 1934
758.16
To Harold W. Cole, Collector, for 1935
2,069.17
Respectfully submitted,
HENRY A. LITCHFIELD, HENRY T. FITTS, W. IRVING LINCOLN,
Assessors of Scituate.
146
TREASURER'S REPORT OF THE RECEIPTS AND EXPENDITURES FOR THE YEAR ENDING DECEMBER 31, 1935
January 1, 1935: Cash on hand $39,449.41
RECEIPTS
Anticipation Notes Borrowed 350,000.00
Taxes and Interest of 1932 144.89
Taxes and Interest of 1933
44,699.40
Taxes and Interest of 1934
103,482.53
Taxes and Interest of 1935
293,440.67
Collectors Fees
1,224.30
Moth Work Collections
1,213.20
Tax Titles Redeemed
17,459.92
Water Department Receipts of 1931
93.63
Water Department Receipts of 1932
348.06
Water Department Receipts of 1933
1,439.67
Water Department Receipts of 1934
6,700.81
Water Department Receipts of 1935
93,704.52
Land Rental to Socony Vacuum Co.
1.00
From State Treasurer :
Income Tax Educational
$2,791.00
State Valuation
5,567.49
8,358.49
Smith Hughes Fund
143.20
Reimbursements : Indigent Persons 35.25
Vocational Education
871.99
147
Treasurer's Report
State Tuition
288.61
Tuberculosis Patient
245.00
Welfare
3,474.51
Highway-Moths
35.00
State Grant
3,050.79
Income Tax
12,730.86
Corporation Tax Business
2,273.28
Corp. Tax Electric and Water Companies
2,005.35
Race Track Distribution
616.00
State Aid
644.00
Veterans' Exemption
93.54
From County Treasurer :
Dog License Refund $ 902.80
Selectmen :
Liquor License Fees
$3,751.00
Other License Fees
610.00
Hearing Advertisements
49.50
4,410.50
Town Hall Telephone Tolls
5.00
Town Clerk :
Vender's License Fees 250.00
Dog License Fees
1,018,60
1,268.60
Sealer of Weights & Measures Fees
81.39
Bureau of Standards, Fees
140.00
Board of Health. Clinics :
Baby
108.50
Dental
68.00
176.50
License Fees
39.50
148
Treasurer's Report
C. W. A. Expense Refund :
Hull
66.06
Marshfield
57.36
123.42
Moth Superintendent :
Reimbursement
22.50
Supplies
3.80
26.30
School Superintendent :
Auditorium Rent
150.00
Supplies
1.60
Manual Training
83.65
Sale of Old Books
1.00
236.25
City of Boston :
Tuition of Wards
785.75
Trust Fund Dividends
620.47
Court Fines :
499.60
Revolver Permits
51.00
550.60
Reimbursements :
Welfare from Individuals
143.00
From Cities and Towns
1,814.33
Soldiers Benefits
826.56
Old Age
1,498.00
Mother's Aid
150.00
Sea Wall Assessment
51.03
Refunds :
Rothery Insurance Co., $11.54; Mr. Cobbett,
$5.25 16.79
Project Committee, $91.08 .; Barret Co., $42.56 133.64
149
Treasurer's Report
Welfare Contributions, $7.50; Oil Co. Fee, $.50
8.00
Old Age
5.00
Trustees of Estate of Daniel Johnson
272.63
Sale of Aid, Recipient's Estate
100.00
Destruction of Street Sign
5.00
Sales Tax on Ambulance
57.05
George Chemical Co.
26.25
Sherwin Williams Co.
20.00
The Welch Co., Inc.
7.93
3A North Scituate Road :
County
148.33
State
296.62
444.95
Total Receipts $1,003,215.12
EXPENDITURES
Payments as per Warrants of Selectmen
$886,160.17
Balance on hand, December 31, 1935
117.054.95
$1,003,215.12
STATEMENT OF DEBT
Payable
Bridge
School
1931 Sea Wall
1931 Sea Wall
C WA Water Mains
Purchase Water
Humarock Water
Total
1936
$2,400.00
$1,250.00
$2,000.00
$3,000.00
$1,500.00
$25,000.00
$2,500.00
$37,650.00
1937
2,400.00
3,000.00
1,500.00
25 000.00
2,500.00
34,400.00
1938
2,400.00
3,000.00
1,500.00
25 000.00
2,500.00
34,400.00
1939
2,400.00
1,500.00
25,000.00
2,500.00
31,400.00
1940
2,400.00
1,500.00
25.000.00
2,500.00
31,400.00
1941
1,500.00
25,000.00
2,500.00
29,000.00
1942
1,500.00
25,000.00
2,500.00
29,000.00
1943
1,500.00
25,000.00
2,500.00
29,000.00
1944
1,500.00
25.000.00
2,500.00
29,000.00
1945
1,500.00
25,000.00
2,500.00
29,000.00
1940
1,500.00
25.000.00
2,500.00
29,000.00
1947
1,500.00
25.000.00
2,500.00
29,000.00
1948
1,000.00
25,000.00
26,000.00
1949
1,000.00
25,000.00
26,000.00
1950
25,000.00
25,000.00
1951
25.000.00
25,000.00
1952
25 000.00
25,000.00
1953
25.000.00
25,000.00
1954
25.000.00
25,000.00
1955
25.000.00
25,000.00
1956
25.000.00
25,000.00
1957
25.000.00
25,000.00
1958
25 000.00
25,000.00
1959
25.000.00
25,000.00
1960
25 000.00
25.000.00
1961
25.000.00
25,000.00
Totals
12,000.00
1,250.00
2,000.00
9,000.00 20,000.00
650.000.00
30,000.00
724,250.00
150
Treasurer's Report
STATEMENT OF INTEREST PAYABLE
Payable
Bridge
School
1931 Sea Wall
1931 Sea Wall
(' W A Water Mains
Purchase Humarock
Purchase Water Co.
Total
1930
$480.00
$50.00
$70.00
$315.00
$866.25
$1 200.00
$24,375.00
$27,356.25
1937
384.00
210.00
798.75
1.100.00
23.437.50
25,930.25
1938
288.00
105.00
713.25
1.000.00
22,500.00
24,606.25
1939
192.00
663.75
900.00
21,562.50
23,318.25
1940
95.00
596.25
800.00
20 625.00
22,117.25
1941
528.75
700.00
19,687.50
20,916.25
1942
461.25
600.00
18,750.00
19,811.25
1943
393.75
500.00
17,812.50
18,706.25
1944
326.25
400.00
16,875.00
17,601.25
1945
258.75
300.00
15.937.50
16,496.25
1946
191.25
200.00
15,000.00
15,391.25
1947
123.75
100.00
14,062.50
14,286.25
1948
67.50
13,125.00
13,192.50
1949
22.50
12,187.50
12,210.00
1950
11,250.00
11,250.00
1951
10,312.50
10,312.50
1952
9,375.00
9,350.00
1953
8.437.50
8,437.50
1954
7,500.00
7,500.00
1955
6,562.50
6,562.50
1956
5,625.00
5,625.00
1957
4,687.50
4,687.50
1958
3,750.00
3,750.00
1959
2,812.50
2,812.50
1960
1,875.00
1,875.00
1961
937.50
937.50
1,441.00
50.00
70.00
630.00
6,012.00
7,800.00
329,062.50
345.064.50
Treasurer's Report
151
152
REPORT OF THE TOWN COLLECTOR For the Year Ending December 31, 1935
Total Payments to Treasurer $554,824.36
Total taxes collected $432,798.95
Total interest collected 8,968,89
Total costs collected 1,223.95
Total water rates collected
102,286.69
Total bills receivable
collected
9,545.88
$554,824.36
TAXES OF 1931
Motor Excise uncollected January 1, 1935
$73.92
Abated $41.88
Court Judgment
32.04
$73.92
TAXES OF 1932
Polls uncollected January 1, 1935 $100.00
Abated $100.00
$100.00
Old Age Assistance uncollected January 1, 1935
$31.00
Collected
$ 1.00
Abated
30.00
$31.00
153
Report of Town Collector
Interest collected
$.15
Costs collected
.35
Motor Excise uncollected January 1, 1935
$570.18
Collected
$ 19.21
Abated
453.40
Court Judgment
28.42
Uncollected
69.15
$570.18
Interest collected
$4.76
Costs collected
2.05
Personal, Real and Moth uncollected
January 1, 1935
$559.65
Collected
$109.66
Abated
424.25
Uncollected
25.74
$559.65
Interest collected
$10.11
Costs collected
4.75
TAXES OF 1933
Polls uncollected January 1, 1935
$278.00
Collected
$ 36.00
Abated
242.00
$278.00
Interest collected
$3.89
Costs collected
4.90
Old Age Assistance uncollected January 1, 1935 $87.00
Collected
$18.00
Abated
69.00
$87.00
Interest collected
$1.94
Costs collected
4.90
154
Report of Town Collector
Motor Excise uncollected January 1, 1935
$1,374.09
Collected
$494.25
Uncollected
879.84
$1,374.09
Interest collected
$102.69
Costs collected
53.95
Personal, Real and Moth
uncollected January 1, 1935
$44,263.96
Refunded
33.98
$44,297.94
Collected
$39,975.34
Abated
1,790.14
Tax Titles
2,195.49
Uncollected
336.97
$44,297.94
Interest collected
$4,067.29
Costs collected
570.35
TAXES OF 1934
Polls uncollected January 1, 1935
$530.00
Collected
$238.00
Uncollected
292.00
$530.00
Interest collected
$11.18
Costs collected
40.95
Motor Excise uncollected January 1, 1935
$1,758.81
Committed in 1935
24.03
Refunded
2.79
$1,785.63
Collected
$830.67
Abated
2.79
Report of Town Collector
155
Uncollected 952.17
$1,785.63
Interest collected
$34.51
Costs collected
58.60
Personal, Real and Moth uncollected
January 1, 1935
$143,493.59
Refunded
264.42
$143,758. 01
Collected
$97,994.91
Abated
758.16
Tax Titles
2,034.25
Uncollected
42,970.69
$143,758.01
Interest collected
$4,373.26
Costs collected
225.90
TAXES OF 1935
Polls Committed
$2,758.00
Collected in error
2.00
$2,760.00
Collected
$2,374.00
Uncollected
386.00
$2,760.00
Costs collected
$80.50
Motor Excise committed
$11,893.41
Refunded
349.34
$12,242.75
156
Report of Town Collector
Collected
$9,900.44
Abated
786.63
Uncollected
1,555.68
$12,242.75
Interest collected
$ 31.72
Costs collected
100.80
Personal, Real and Moth committed
$403,408.06
Refunded
356.29
$403,764.35
Collected
$280,807.47
Abated
2,069.17
Tax Titles
4,842.86
Uncollected
116,044.85
$403,764.35
Interest collected
$327.39
Costs collected
75.95
WATER RATES OF 1931
Uncollected January 1, 1935
$259.72
Collected
$ 93.63
Abated
57.67
Uncollected
108.42
$259.72
WATER RATES OF 1932
Uncollected January 1, 1935
$971.98
Collected
$348.06
Abated
269.59
Uncollected
354.33
$971.98
157
Report of Town Collector
WATER RATES OF 1933
Uncollected January 1, 1935
$2,776.88
Collected
$1,439.67
Abated
363.51
Uncollected
973.70
$2,776.88
WATER RATES OF 1934
Uncollected January 1, 1935
$9,285.44
Refunded
22.50
$9,307.94
Collected
$6,700.81
Abated
626.00
Uncollected
1,981.13
$9,307.94
WATER RATES OF 1935
Committed ยท
$105,904.79
Refunded
498.25
$106,403.04
Collected
$93,704.52
Abated
5,109.95
Uncollected
7,588.57
$106,403.04
BILLS RECEIVABLE
Moth Work
Committed
$2.216.55
Collected
$1,213.20
Uncollected
1,003.35
$2,216.55
- --
158
Report of Town Collector
Mothers' Aid
Committed
$854.05
Uncollected
$854.05
Old Age Assistance
Committed
$7,418.55
Collected
$1,481.33
Abated
49.83
Uncollected
5,887.39
$7,418.55
Public Welfare
Committed
$8,441.31
Collected
$5,293.15
Abated
1,280.41
Uncollected
1,867.75
$8,441.31
School Department
Committed
$680.61
Collected
$680.61
Sea Wall Assessment
Committed
$1,487.16
Collected
$ 51.03
Uncollected
1,436.13
$1,487.16
Soldiers' Relief
Committed
$891.14
Collected
$826.56
Abated
10.85
Uncollected
53.73
$891.14
HAROLD W. COLE, Town Collector
159
The Commonwealth of Massachusetts Department of Corporations and Taxation Division of Accounts
REPORT OF AN AUDIT of THE ACCOUNTS OF THE TOWN OF SCITUATE FOR THE YEAR ENDING DECEMBER 31, 1934
Made in Accordance with the Provisions of Chapter 44, General Laws March 12, 1935
160
REPORT OF STATE AUDITOR
THE COMMONWEALTH OF MASSACHUSETTS Department of Corporations and Taxation Division of Accounts State House, Boston
March 12, 1935
To the Board of Selectmen Mr. W. Irving Lincoln, Chairman Scituate, Massachusetts
Gentlemen :
I submit herewith my report of an audit of the books and accounts of the town of Scituate for the year ending December 31, 1934, made in accordance with the pro- visions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. Herman B. Dine, Assistant Director of Accounts.
Very truly yours, THEODORE N. WADDELL,
Director of Accounts.
TNW :C
161
Report of State Auditor
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 books and accounts of the town of Scituate for the fiscal year ending December 31, 1934, and sub- mit the following report thereon :
The financial transactions, as recorded on the books of the several departments receiving or disbursing money for the town or committing bills for collection, were ex- amined and checked.
The books and accounts of the town accountant were examined and compared with the treasurer's books and with the records in the several departments collecting money for the town.
The appropriations and transfers as recorded on the accountant's ledger were checked with the town clerk's records of town meetings and with the records of the advisory board.
The ledger accounts were analyzed, a trial balance was taken off proving the accounts to be in balance, and a balance sheet, showing the financial condition of the town as of December 31, 1934, was prepared and is appended to this report.
The books and accounts of the town treasurer were examined and checked in detail. The recorded receipts
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Report of State Auditor
were analyzed and compared with the records of the sev- eral departments collecting money for the town and with other sources from which money was paid into the town treasury, while the disbursements were checked with the selectmen's warrants authorizing the treasurer to disburse town funds. The cash balance on February 18, 1935, was verified by a reconciliation of the bank ac- counts with statements furnished by the banks of deposit.
The records of town debt, revenue loans, and interest were examined and listed, and the payments were veri- fied by a comparison with the amounts falling due and with the cancelled securities and coupons on file.
The records of tax titles taken by the town were ex- amined and checked with the actual deeds on hand and with the tax commitments, being further verified by checking with the records at the Registry of Deeds.
The savings bank books, representing the investment of the various trust funds in the custody of the select- men, were examined and listed, the income being proved and the transfers to the town verified.
The books and accounts of the town collector were ex- amined and checked. The tax and departmental accounts outstanding at the time of the previous examination were audited, and all subsequent commitments of taxes, assess- ments, and water rates and charges were proved. The payments to the treasurer were compared with the treas- urer's cash book, the abatements as recorded were checked to the assessors' records of abatements granted and with the records of other departments authorized to grant abatements, and the outstanding accounts were listed and proved to the accountant's ledger.
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Report of State Auditor
The outstanding accounts were verified by mailing notices to many 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.
The town clerk's record of dog licenses issued on be- half of the county and for sporting and trapping licenses, the proceeds of which are paid to the State, were checked with the records of licenses issued. The payments to the town and to the Division of Fisheries and Game were verified. Payments to the town treasurer for dog li- censes issued should be made monthly in accordance with Section 147, Chapter 140, General Laws, as amended.
The records of other licenses and permits granted were examined, the payments to the treasurer being veri- fied and the outstanding licenses being listed.
The records of departmental accounts receivable were examined. The payments to the treasurer verified, the abatements were checked, and the outstanding accounts were listed and proved to the accountant's ledger. A detailed list of the outstanding accounts was obtained by the town collector and it is again recommended that, in the future, all charges be committed to the town col- ector for collection.
The outstanding departmental accounts were 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.
The accounts of the sealer of weights and measures were examined. The recorded receipts were checked
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Report of State Auditor
with the records of weights and measures sealed and adjusted, and the payments to the treasurer were verified.
In addition to the departments mentioned, the avail- able records of all other departments receiving money for the town were checked and the payments to the treasurer were verified.
The surety bonds filed by the several officials for the faithful performance of their duties were examined and found to be in proper form.
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