Town annual report of the officers and committees of the town of Scituate 1934-1936, Part 28

Author: Scituate (Mass.)
Publication date: 1934-1936
Publisher: The Town
Number of Pages: 1182


USA > Massachusetts > Essex County > Saugus > Town annual report of the officers and committees of the town of Scituate 1934-1936 > Part 28


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In co-operation with State Division of Fisheries, Department of Conservation, a small amount was ex- pended in preparing our shell fish areas, so that in the spring an advance may be made to develop one of our most valuable assets which we are confident will yield a substantial revenue and furnish employment for many citizens.


With a larger percent of real estate taxes paid up to December 31, 1936, as compared with the year end- ing December 31, 1935, inclusive, indicates a better trend. Our financial condition as shown in the Treas- urer's Report is most encouraging. We cannot refrain from repeating our firm conviction that economy in Town matters means the elimination of waste and the frugal expenditures of taxpayers' money for community service. Economy increases the value of your tax dollar, either by reducing costs without reducing service


14


Board of Selectmen


or by increasing service without increasing cost. The increased costs of our Town Government from year to year are not necessarily a proof of waste or extrava- gance. Many people put too much emphasis on the cost of Town Government and so little on its benefits; however, we shall continue to strive for and stress the need of maximum results at the minimum costs.


Respectfully submitted, W. IRVING LINCOLN, Chairman, HARRY F. CLEVERLY, JAMES W. TURNER, Board of Selectmen.


SELECTMEN'S DEPARTMENT


Salaries :


Harry F. Cleverly


$600.00


W. Irving Lincoln


2,000.00


Daniel A. Vines


150.00


James W. Turner


450.00


$3,200.00


Expenses :


Lois Wilson


$7.50


Harry F. Cleverly


51.30


W. Irving Lincoln


226.12


Daniel A. Vines


14.20


James W. Turner


158.57


Sanderson Brothers


105.44


Sapulding-Moss Co.


13.59


Ernest M. Damon


12.00


Elizabeth Cole


10.15


Franklin Pub. Co.


58.00


The Memorial Press


11.60


H. C. Metcalf


3.00


Eleanor Merritt


385.00


American City Magazine


2.00


Kimball's Lobster Shop, Inc.


6.95


Hobbs & Warren, Inc.


14.10


Massachusetts Reformatory


7.15


Wright & Potter Ptg. Co.


6.88


Plymouth Co. Selectmen's Assn.


6.00


Rockland Standard Pub. Co.


5.25


15


Board of Selectmen


Alton H. Curtis


4.00


Allan LaVange


1.00


The Fidelity Specialty Co.


.74


E. L. Pinkham


1.00


1,111.54


$4,311.54


SOLDIERS' BENEFITS


Expenses:


Old Colony Grocery


$4.05


Bearce's Food Store


533.34


Edith B. Belcher


90.00


Harry F. Cleverly


206.00


The Great A. & P. Tea Co.


24.00


H. P. Hood & Sons, Inc.


43.12


Timpany Oil Service


59.04


S. F. Connolly


80.82


Edison Elec. Ill. Co.


12.92


Cash Aid


2,604.12


State Aid


770.00


Military Aid


175.00


W. Irving Lincoln


.95


G. E. Emerson


8.00


George E. Emerson


100.00


Ernest L. Pinkham


3.15


E. L. Pinkham


8.17


Cohasset Private Hosp., Inc.


220.00


Frank M. Noyes


6.55


Helen Canavan


135.00


Margaret E. Healey


50.00


First National Stores, Inc.


69.50


George T. Otis Co.


398.81


John S. Fitts


23.68


Charles R. Viall


15.00


The Welch Co., Inc.


79.25


Weymouth Hospital


320.58


Sidney S. Gates


19.38


Harry E. Bates


150.00


South Shore Dept. Store


7.90


A. L. Littlefield


35.50


C. M. Wagner


1.40


1


Frederick Hinchcliffe


6.00


Whiting Milk Companies


1.82


$6,263.05


16


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, 1935


Made in Accordance with the Provisions of Chapter 44, General Laws February 20, 1936


17


Report of State Audit


REPORT OF STATE AUDIT


THE COMMONWEALTH OF MASSACHUSETTS Department of Corporations and Taxation Division of Accounts State House, Boston


February 20, 1936


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, 1935, 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:EC


Mr. Theodore N. Waddell Director of Accounts Department of Corporations and Taxation .


State House, Boston


Sir:


As directed by you, I have made an audit of the books and accounts of the town of Scituate for the year end- ing December 31, 1935, and report thereon as follows: ----


18


Report of State Audit


The records of the financial transactions of the several departments receiving or disbursing money for the town, or committing bills for collection, were examined, checked, and verified by a comparison with the reports and the records in the office of the town accountant.


The ledger accounts were analyzed, the appropria- tions and transfers being checked with the town clerk's records of town meetings and with the records of the advisory board. A balance sheet, showing the financial condition of the town on December 31, 1935, was pre- pared and is appended to this report.


The books and accounts of the town treasurer were examined and checked. The cash book additions were verified, and the recorded receipts were analyzed and compared with the town accountant's ledger and with the records of the departments making payments to the treasurer. The payments by the treasurer were com- pared with the selectmen's warrants authorizing the disbursement of town funds.


The payments of maturing debt and interest were verified by a comparison with the amounts falling due and with the cancelled securities and coupons on file.


The records of tax titles held by the town were exam- ined and checked with the deeds on file. The amounts added to the tax title account were compared with the collector's records, the reported redemptions were checked with the receipts as recorded on the treasurer's cash book, and the tax titles on hand were listed, proved, and checked with the records in the Registry of Deeds.


The treasurer's cash balance on January 20, 1936, was proved by a reconciliation of the bank balances with statements furnished by the banks of deposit.


19


Report of State Audit


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 examined and checked. The accounts outstanding at the time of the previous examination were audited, and all subsequent commitments of taxes, water rates and charges, and departmental accounts were added and reconciled with the records in the departments com- mitting the accounts for collection. The payments to the treasurer by the collector were checked to the treas- urer's and the town accountant's books, the abatements as recorded were compared with the assessors' records of abatements granted and with the records of other departments authorized to grant abatements, and the outstanding accounts were listed and reconciled with the town accountant's ledger accounts.


Verification of the outstanding accounts was made by- sending notices to a number of persons whose names appeared on the books as owing money to the town, and from the replies received it appears that the accounts, as listed, are correct.


The records of licenses and permits issued by the town clerk and other departments were examined and checked, and the payments to the State and the town were verified.


The surety bonds of the officials required by law to furnish them were examined and found to be in proper form.


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.


20


Report of State Audit


Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treas- urer's and the collector's cash, summaries of the tax, tax title, departmental, and water accounts, as well as tables showing the transactions and condition of the trust funds.


For the co-operation received from the several town officials while engaged in making the audit, I wish, on behalf of my assistants and for myself, to express appre- ciation.


Respectfully submitted,


HERMAN B. DINE, Assistant Director of Accounts.


HBD : EC


21


Report of State Audit


RECONCILIATION OF TREASURER'S CASH


Balance January 1, 1935 $39,449.41


Receipts


963,765.71


$1,003,215.12


Payments $886,160.17


Balance December 31, 1935 117,054.95


$1,003,215.12


Balance January 1, 1936 $117,054.95


Receipts January 1 to 20, 1936


17,504.82


$134,559.77


Payments January 1 to 20,


1936


$33,634.08


Balance January 20, 1936 :


Rockland Trust Company $37,301.18


The Merchants


National Bank


of Boston 63,624.51 100,925.69


$134,559.77


ROCKLAND TRUST COMPANY


Balance January 20, 1936, per statement $43,741.58


Balance January 20, 1936, per check register $37,301.18


Outstanding checks January 20,


1936, per list


6,440.40


$43,741.58


22


Report of State Audit


THE MERCHANTS NATIONAL BANK OF BOSTON


Balance January 20, 1936, per statement $63,624.51


Balance January 20, 1936, per check book $63,624.51


THE MERCHANTS NATIONAL BANK OF BOSTON


Coupon Account


Balance January 20, 1936, per statement $560.00


Outstanding coupons January 20, 1936, per list $560.00


RECONCILIATION OF COLLECTOR'S CASH


Balances January 20, 1936, per tables :


Property taxes 1933 $17.16


Poll taxes 1934 4.00


Property taxes 1934 498.15


Poll taxes 1935 2.00


Property taxes 1935


1,155.78


Motor vehicle excise taxes 1933 5.31


Motor vehicle excise


taxes 1934 1.42


Motor vehicle excise taxes 1935 13.62


Moth assessments 1934 5.00


Interest and costs on


taxes 74.77


Departmental


ac-


counts receivable 12.25


23


Report of State Audit


Water rates and


charges 1933 5.00


Water rates and


charges 1934 10.00


Water rates and


charges 1935 33.11


Water rates


and


charges 1936 1,888.95


$3,729.52


Petty cash advance


40.00


$3,769.52


Cash on hand January 20, 1936, verified


$3,769.52


POLL TAXES - 1932


Outstanding January 1, 1935 $100.00


Abatements 1935 $100.00


PROPERTY TAXES - 1932


Outstanding January 1, 1935


$559.65


Payments to treasurer $109.66


Abatements 424.25


Outstanding December 31, 1935,


and January 20, 1936, per list 25.74


$559.65


POLL TAXES - 1933


Outstanding January 1, 1935 $278.00


Payments to treasurer 1935 $36.00


Abatements 1935 242.00


$278.00


-- - -- -------- -------


24


Report of State Audit


PROPERTY TAXES - 1933


Outstanding January 1, 1935


$43,838.06


Abatements and payments, re- funded 33.98


$43,872.04


Payments to treasurer


$39,558.44


Abatements


1,780.26


Tax titles taken by town


2,084.09


Property taxes 1933 reported as additional interest and costs on tax titles redeemed 109.40


Refund of moth assessments


1933 reported as property taxes 1933 2.88


Outstanding December 31, 1935 336.97


$43,872.04


Outstanding January 1, 1936


$336.97


Outstanding January 20, 1936,


per list $319.81


Cash balance January 20, 1936 17.16


$336.97


POLL TAXES - 1934


Outstanding January 1, 1935


$530.00


Payments to treasurer $238.00


Outstanding December 31, 1935 292.00


$530.00


25


Report of State Audit


Outstanding January 1, 1936


$292.00


Payments to treasurer January 1 to 20, 1936 $16.00


Outstanding January 20, 1936, per list 272.00


Cash balance January 20, 1936


4.00


$292.00


PROPERTY TAXES - 1934


Outstanding January 1, 1935 $142,718.74


Abatements and payments, re- funded 264.42


- $142,983.16


Payments to treasurer $97,443.51


Abatements


758.16


Added to tax titles


2,024.25


Outstanding December 31, 1935


42,757.24


$142,983.16


Outstanding January 1, 1936


$42,757.24


Payments to treasurer January 1 to 20, 1936 $1,780.56


Outstanding January 20, 1936, per list


40,478.53


Cash balance January 20, 1936


498.15


$42,757.24


POLL TAXES - 1935


Commitment per warrant $2,758.00


Payments to treasurer $2,374.00


Outstanding December 31, 1935 $384.00


$2,758.00


26


-


Report of State Audit


Outstanding January 1, 1936.


$384.00


Overpayment to collector, to be refunded 2.00


$386.00


Payments to treasurer January 1 to 20, 1936 $2.00


Outstanding January 20, 1936, per list


382.00


Cash balance January 20, 1936 2.00


$386.00


PROPERTY TAXES - 1935


Commitment per warrant


$403,408.06


Abatements and payments, re- funded 356.93


$403,764.99


Payments to treasurer


$280,807.47


Abatements


2,069.17


Added to tax titles


4,842.86


Refund of motor vehicle excise taxes 1935 reported as proper- ty taxes 1935 .64


Outstanding December 31, 1935


116,044.85


$403,764.99


Outstanding January 1, 1936 $116,044.85


Abatements and payments, re-


funded January 1 to 20, 1936 15.80


$116,060.65


Payments to treasurer January


1 to 20, 1936


$5,660.89


27


Report of State Audit


Abatements January 1 to 20, 1936 15.80


Outstanding January 20, 1936, per list 109,228.18


Cash balance January 20, 1936 ..


1,155.78


$116,060.65


OLD AGE ASSISTANCE TAXES - 1932


Outstanding January 1, 1935


$31.00


Payments to treasurer 1935 $1.00


Abatements 1935 30.00


$31.00


OLD AGE ASSISTANCE TAXES - 1933


Outstanding January 1, 1935


$87.00


Payments to treasurer 1935 $18.00


Abatements 1935


69.00


$87.00


MOTOR VEHICLE EXCISE TAXES - 1931


Outstanding January 1, 1935 $73.92


Abatements 1935 $41.88


Transferred to court judgments


32.04


$73.92


28


Report of State Audit


MOTOR VEHICLE EXCISE TAXES - 1932


Outstanding January 1, 1935


$570.18


Payments to treasurer $19.21


Abatements 453.40


Transferred to court judgments


28.42


Outstanding December 31, 1935, and January 20, 1936, per list 69.15


$570.18


MOTOR VEHICLE EXCISE TAXES -1933


Outstanding January 1, 1935


$1,374.09


Payments to treasurer $494.25


Outstanding December 31, 1935 879.84


$1,374.09


Outstanding January 1, 1936


$879.84


Outstanding January 20, 1936, per list


$874.53


Cash balance January 20, 1936


5.31


$879.84


MOTOR VEHICLE EXCISE TAXES - 1934


Outstanding January 1, 1935


$1,743.73


Additional commitments


24.03


Abatements and payments, re- funded


17.87


$1,785.63


Payments to treasurer


$830.67


Abatements


2.79


Outstanding December 31, 1935


952.17


$1,785.63


29


Report of State Audit


Outstanding January 1, 1936


$952.17


Payments to treasurer January 1 to 20, 1936 $2.00


Outstanding January 20, 1936, per list


945.75


Cash balance January 20, 1936


4.42


$952.17


MOTOR VEHICLE EXCISE TAXES - 1935


Commitment per warrants $11,893.41


Refund of motor vehicle excise


taxes 1935 reported as proper- ty taxes 1935 .64


Abatements and payments, re- funded


343.74


Abatement reported in error


2.00


$12,239.79


Payments to treasurer


$9,900.44


Abatements


788.63


Outstanding December 31, 1935


1,550.72


$12,239.79


Outstanding January 1, 1936 $1,550.72


Additional commitment Janu- ary 1 to 20, 1936


68.82


Abatements and payments, re- funded January 1 to 20, 1936 10.82


$1,630.36


Payments to treasurer January 1 to 20, 1936 $89.26


Abatements January 1 to 20, 1936 5.86


30


Report of State Audit


Outstanding January 20, 1936,


per list


1,521.62


Cash balance January 20, 1936 13.62


$1,630.36


MOTOR VEHICLE EXCISE TAXES Court Judgment


Transferred 1935:


Motor vehicle excise taxes


1931


$32.04


Motor vehicle excise taxes


1932 28.42


$60.46


Balance December 31, 1935, and January 20, 1936, per list $60.46


MOTH ASSESSMENTS - 1933


Outstanding January 1, 1935


$425.90


Refund of moth assessment 1933


reported as property taxes 1933 2.88


$428.78


Payments to treasurer 1935


$416.90


Abatements 1935


9.88


Tax titles taken by town 1935


2.00


$428.78


MOTH ASSESSMENTS - 1934


Outstanding January 1, 1935 Payments to treasurer $551.40


$774.85


31


Report of State Audit


Added to tax titles


10.00


Outstanding December 31, 1935


213.45


$774.85


Outstanding January 1, 1936


$213.45


Payments to treasurer January 1 to 20, 1936 $2.00


Outstanding January 20, 1936, per list


206.45


Cash balance January 20, 1936. 5.00


$213.45


SEA WALL ASSESSMENTS


Outstanding January 1, 1935


$1,487.16


Payments to treasurer $51.03


Outstanding December 31, 1935,


and January 20, 1936, per list 1,436.13


$1,487.16


INTEREST AND COSTS ON TAXES


Collections 1935 :


Taxes :


Levy of 1932 $15.36


Levy of 1933


4,653.27


Levy of 1934


4,651.29


Levy of 1935


483.84


$9,803.76


Motor vehicle excise taxes :


Levy of 1932


$6.81


Levy of 1933


156.64


32


Report of State Audit


Levy of 1934 93.11


Levy of 1935


132.52


389.08


$10,192.84


Payments to treasurer 1935


$10,192.81


Collections January 1 to 20, 1936 :


Taxes :


Levy of 1933


$2.74


Levy of 1934


174.36


Levy of 1935


127.01


$304.11


Motor vehicle excise taxes :


Levy of 1933


$2.97


Levy of 1934


2.49


Levy of 1935


2.14


7.60


$311.71


Payments to treasurer January 1 to 20, 1936


$236.94


Cash balances January 20, 1936 :


Taxes :


Levy of 1933


$2.74


Levy of 1934


39.95


Levy of 1935


27.01


69.70


Motor vehicle excise taxes :


Levy of 1933


$2.97


Levy of 1934


1.32


Levy of 1935


.78


5.07


$311.71


33


Report of State Audit


TAX TITLES


Balance January 1, 1935


$26,887.98


Tax titles taken by town :


Property taxes 1933 $2,084.09


Moth assessment


1933 2.00


Interest and


costs 508.56


2,594.65


Added to tax titles :


Property taxes


1934


$2,024.25


Property taxes 1935 4,842.86


Moth assessments


1934 10.00


Interest


113.82


6,990.93


$36,473.56


Tax titles redeemed


$15,810.52


Tax titles reported as addi-


tional interest and costs on tax titles redeemed


.02


Balance December 31, 1935


20,663,02


$36,473.56


Balance January 1, 1936


$20,663.02


Tax titles redeemed January 1 to 20, 1936 $145.63


1


Balance January 20, 1936, per list 20,517.39


$20,663.02


34


Report of State Audit


ADDITIONAL INTEREST AND COSTS ON TAX TITLES REDEEMED


Charges 1935


$1,539.98


Property taxes 1933 reported as


additional interest and costs on tax titles redeemed 109.40


Tax titles reported as addi-


tional interest and costs on


tax titles redeemed .02


$1,649.40


Payments to treasurer 1935


$1,649.40


Charges January 1 to 20, 1936


$7.72


Payments to treasurer January 1 to 20, 1936


$7.72


DEPARTMENTAL ACCOUNTS RECEIVABLE


Outstanding January 1, 1935 :


Health


$606.60


Public welfare


3,062.48


Old age assistance


171.84


Mothers' aid


150.00


State aid


644.00


Soldiers' relief


389.03


Schools


442.75


$5,466.70


Charges :


Police


$255.00


Moth


2,216.55


Public welfare


5,526.82


Old age assistance


7,263.38


Mothers' aid


85.1.05


State aid


580.00


35


Report of State Audit


Military aid


37.50


Soldiers' relief


502.11


Schools


680.61


17,916.02


$23,382.72


Payments to treasurer:


Moth


$1,213.20


Public welfare


5,293.15


Old age assistance


1,498.00


Mothers' aid


150.00


State aid


644.00


Soldiers' relief


826.56


Schools


1,074.36


$10,699.27


Abatements :


Police


$40.00


Public welfare


1,428.40


Old age assistance


49.83


Soldiers' relief


10.85


Schools


5.00


1,534.08


Outstanding December 31, 1935:


Police


$215.00


Moth


1,003.35


Health


606.60


Public welfare


1,867.75


Old age assistance


5,887.39


Mothers' aid


854.05


State aid


580.00


Military aid


37.50


Soldiers' relief


53.73


Schools


44.00


11,149.37


$23,382.72


36


Report of State Audit


Outstanding January 1, 1936


$11,149.37


Payments to treasurer January 1


to 20, 1936 :


Police


$110.00


Moth


20.75


$130.75


Outstanding January 20, 1936, per list


11,006.37


Cash balance January 20, 1936 :


Moth 12.25


$11,149.37


WATER RATES AND CHARGES - 1931


Outstanding January 1, 1935


$259.72


Payments to treasurer $93.63


Abatements 57.67


Outstanding December 31, 1935, and January 20, 1936, per list 108.42


$259.72


WATER RATES AND CHARGES - 1932


Outstanding January 1, 1935


$971.98


Payments to treasurer


$348.06


Abatements


269.59


Outstanding December 31, 1935


354.33


$971.98


Outstanding January 1, 1936 Payments to treasurer January 1 to 20, 1936 $4.50


$354.33


37


Report of State Audit


Outstanding January 20, 1936,


per list 349.83


$354.33


WATER RATES AND CHARGES - 1933


Outstanding January 1, 1935


$2,776.88


Abatement of water rates 1935 reported as water rates 1933. 51.00


$2,827.88


Payments to treasurer


$1,439.67


Abatements


414.51


Outstanding December 31, 1935


973.70


$2,827.88


Outstanding January 1, 1936


$973.70


Payments to treasurer January 1 to 20, 1936


$38.00


Outstanding January 20, 1936, per list


930.70


Cash balance January 20, 1936


5.00


$973.70


WATER RATES AND CHARGES - 1934


Outstanding January 1, 1935


$9,285.44


Abatements and payments, re- funded 22.50


Abatement reported in error


60.00


$9,367.94


Payments to treasurer


$6,700.81


Abatements


686.00


Outstanding December 31, 1935


1,981.13


$9,367.94


38


Report of State Audit


Outstanding January 1, 1936


$1,981.13


Abatements and payments, to be refunded


7.00


$1,988.13


Payments to treasurer January 1 to 20, 1936


$109.00


Abatement January 1 to 20, 1936


7.00


Outstanding January 20, 1936, per list


1,862.13


Cash balance January 20, 1936.


10.00


$1,988.13


WATER RATES AND CHARGES - 1935


Commitment per warrants


$105,904.79


Abatements and payments, re- funded


498.25


Abatement reported in error


5.00


$106,408.04


Payments to treasurer


$93,704.52


Abatements


5,063.95


Abatement of water rates 1935


reported as water rates 1933


51.00


Outstanding December 31, 1935


7,588.57


$106,408.04


Outstanding January 1, 1936


$7,588.57


Payments to treasurer January 1 to 20, 1936 $167.36


Abatements January 1 to 20, 1936


21.20


Outstanding January 20, 1936


7,366.90


Cash balance January 20, 1936


33.11


$7,588.57


39


Report of State Audit


WATER RATES AND CHARGES - 1936


Commitment per warrants, Jan-


uary 1 to 20, 1936 $32,987.10


Abatements and payments, to be refunded 7.50


$32,994.60


Payments to treasurer January 1 to 20, 1936


$5,876.03


Abatements January 1 to 20, 1936 183.50


Outstanding January 20, 1936 25,046.12


Cash balance January 20, 1936. 1,888.95


$32,994.60


LICENSES AND PERMITS


Outstanding January 1, 1935 :


Police department $34.00


Health Depart-


ment 8.00


Selectmen


15.00


$57.00


Licenses and permits granted :


By chief of police


$20.00


By health depart- ment


31.50


By selectmen


4,361.00


By town clerk :


Transient ven- dors' 250.00


40


Report of State Audit


By State :


Pedlars' licenses 140.00


4,802.50


1


$4,859.50


Payments to treasurer


$4,841.50


Licenses granted, not issued :


By selectmen


15.00


Outstanding December 31, 1935


3.00


$4,859.50


Outstanding January 1, 1936 $3.00


Licenses and permits granted January 1 to 20, 1936:


By health de-


partment $.50


By selectmen 2,463.00


2,463.50


$2,466.50


Payments to treasurer January 1 to 20, 1936


$2,442.00


Cash balances January 20, 1936 :


Police department $3.00


Health depart-


ment


.50


Selectmen 21.00


24.50


$2,466.50


41


Report of State Audit


TOWN CLERK Dog Licenses


Cash balance January 1, 1935 .... $1.80


Licenses issued :


Males, 271 @ $2.00 $542.00


Spayed females,


62 @ $2.00 124.00


Females, 57 @ $5.00 285.00


Breeders':


2 @ $25.00


50.00


2 @ $50.00


100.00


1,101.00


$1,102.80


Payments to treasurer $1,018.60


Fees retained, 394 @ $.20


78.80.


Cash balance December 31, 1935


(Paid treasurer January 7, 1936) 5.40


$1,102.80


TOWN CLERK Sporting and Trapping Licenses


Cash balance January 1, 1935


$1.75


Licenses issued 568.25


$570.00


Payments to Division of Fish- eries and Game 1935


$519.75


Fees retained 1935, 201 @ $.25


50.25


$570.00


42


Report of State Audit


Licenses issued January 1 to 20, 1936


$78.25


Cash balance January 20, 1936


$78.25


SEALER OF WEIGHTS AND MEASURES


Outstanding January 1, 1935


$4.29


Fees


78.28


$82.57


Payments to treasurer


$81.39


Outstanding December 31, 1935


1.18


$82.57


Outstanding January 1, 1936


$1.18


Fees January 1 to 20, 1936


3.03


$4.21


Outstanding January 20, 1936,


per list


$1.18


Cash balance January 20, 1936.


3.03


$4.21


SCHOOL DEPARTMENT


Charges and receipts 1935 :


Dental clinic fees


$68.00


Manual training


83.65


Miscellaneous sales


2.60


Rent of auditorium


150.00


$304.25


Payments to treasurer 1935


$304.25


43


Report of State Audit


ELIZA JENKINS CHARITY FUND


Savings Deposits


Total


On hand January 1, 1935


$3,020.80


$3,020.80


On hand December 31, 1935


$3,020.80


$3,020.80


Receipts


Payments


Income $100.65


Transferred to town $100.65


LUCY THOMAS CHARITY FUND


Savings


Deposits


Total


On hand January 1, 1935


$1,000.00


$1,000.00


On hand December 31, 1935


$1,000.00


$1,000.00


Receipts


Payments


Income $35.00 Transferred to town


$35.00


SARAH J. WHEELER CHARITY FUND


Savings Deposits


Total


On hand January 1, 1935


$988.22


$988.22


On hand December 31, 1935


$988.22


$988.22


Receipts


Payments


Income $33.33


Transferred to town $33.33


HANNAH DEAN MILLER CHARITY FUND


Savings


Deposits


Total


On hand January 1, 1935


$1,952.63


$1,952.63


On hand December 31, 1935


$1,952.63


$1,952.63


44


Report of State Audit


Receipts


Payments


Income $63.44 Transferred to town


$63.44


CORNELIA M. ALLEN CHARITY FUND


Savings


Deposits


Total


On hand January 1, 1935


$5,086.68


$5,086.68


On hand December 31, 1935


$5,086.68


$5,086.68


Receipts


Payments


Income $173.02


Transferred to town


$173.02


GEORGE O. ALLEN CHARITY FUND


Savings Deposits


Total


On hand January 1, 1935


$524.71


$524.71


On hand December 31, 1935


$524.71


$524.71


Receipts


Payments


Income $17.03


Transferred to town $17.03


SCITUATE WELFARE FUND


Savings Deposits


Total


On hand January 1, 1935


$235.43


$235.43


On hand December 31, 1935


$243.13


$213.13


Receipts


Payments


Income $7.70


Added to savings deposits $7.70


45


Report of State Audit


BENJAMIN T. ELLMS CHARITY FUND


Savings


Deposits


On hand January 1, 1935


$4,000.00


Total $4,000.00 $4,000.00


On hand December 31, 1935


$4,000.00


Receipts


Payments


Income $120.00


Transferred to town $120.00


EVERETT TORREY PARK FUND


Savings Deposits


Total


On hand January 1, 1935


$386.48


$386.48


On hand December 31, 1935


$382.12


$382.12


Receipts


Payments


Withdrawn from


Transferred to town $18.00


savings deposits $4.36


Income




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