USA > Massachusetts > Essex County > Saugus > Town annual report of the officers and committees of the town of Scituate 1937-1939 > Part 16
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14
ANNUAL REPORT, TOWN OF SCITUATE, 1938
without some form of industry other than these the out- look is far from encouraging.
We have at the present time a sufficient program of approved W. P. A. projects to continue the employment of our present W. P. A. quota for the ensuing year, but to furnish the Town's share of necessary funds to carry out these projects will require an appropriation at least double that of 1938. The appropriation of $10,800 for this purpose in 1938 was productive of securing over $40,000 of Federal Funds for employment, but we can -. not hope to duplicate this proportion of 4 to 1 in the com- ing year. In fact if we can secure Federal allotments for labor in the proportion of 21/2 to 1 it will be better than the general average throughout the State. We certainly do not advocate extravagance in Town expenditures but we do wish to impress the taxpayers with the fact that substantial expenditures for labor enterprises whether for W. P. A. Projects or general Town Improvements will not only provide self respecting employment for some of our unemployed but will reflect an almost equal relief from Welfare expenditures that otherwise must be met. Perhaps our future as a residential sea shore Town would not be improved by the encouragement of some forms of industry but it would seem that some sort of enterprise that would employ 100 or more of our local workers might safely be encouraged and bring security and prosperity to many of our citizens and hope to those of our boys and girls whom our schools are preparing for useful lives, and find themselves with no place to go. To him or those who can assist the Town to this end, our greatest obligation and appreciation will be due.
Signed: JAMES W. TURNER, W. IRVING LINCOLN, PHILIP S. BAILEY, Selectmen of Scituate.
15
ANNUAL REPORT, TOWN OF SCITUATE, 1938
REPORT OF STATE AUDIT
THE COMMONWEALTH OF MASSACHUSETTS Department of Corporations and Taxation Division of Accounts State House, Boston
April 9, 1938
To the Board of Selectmen Mr. James W. Turner, 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, 1937, made in accordance with the provis- ions 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:0
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 fiscal year ending December 31, 1937, and report thereon as follows:
The records of the financial transactions of the sev- eral departments receiving or disbursing money for the
16
ANNUAL REPORT, TOWN OF SCITUATE, 1938
town, or committing bills for collection, were examined, checked, and verified by a comparison with the reports and the records of the town accountant.
The town accountant's ledger was analyzed, the ap- propriations and transfers being checked with the town clerk's records of town meetings and with the advisory committee's records of transfers from the reserve fund.
The necessary adjusting and correcting entries re- sulting from the audit were made, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on December 31, 1937.
The balance sheet indicates that at the close of 1937, there were overdrafts in several appropriations aggre- gating $9,422.55, these overdrafts having been authorized by the selectmen in accordance with Section 31, Chapter 44, General Laws, which provides that liabilities may not be incurred in excess of appropriations voted by the town "except in cases of extreme emergency involving the health or safety of persons or property." While it is pos- sible that conditions existed in some cases which would have permitted the selectmen to authorize the incurring of liabilities in excess of the appropriations, there was no evidence found which would substantiate any claim that an extreme emergency existed in connection with all the appropriations overdrawn. Attention is hereby called to an opinion of the Supreme Judicial Court filed June 29, 1937, in the case of "Continental Construction Co. vs. City of Lawrence" wherein it was stated that:
" ... The conditions which will permit the law- ful incurring of extraordinary indebtedness must exist in truth and in fact. We can discover nothing to support a construction which would permit a city council to shake off the limitations imposed upon it by merely declaring the exist-
17
ANNUAL REPORT, TOWN OF SCITUATE, 1938
ence of a state of emergency and then authoriz- ing the incurring of liabilities to an unlimited amount for an unascertained period of time, nor do we think that such a declaration has any pre- sumptive or evidential force in establishing the existence in fact of an emergency ...
The books and accounts of the town treasurer were examined and checked. The recorded receipts were analyzed and compared with the town accountant's led- ger and with the records of the departments making payments to the treasurer, while the payments by the treasurer were checked with the selectmen's warrants authorizing the disbursement of town funds.
The cash balance on January 26, 1938, was verified by a reconcilliation of the bank balances with statements furnished by the banks of deposit.
The payments on account of maturing debt and in- terest were proved with the amounts falling due and with the cancelled securities and coupons on file, the outstanding coupons being listed and reconciled with a statement furnished by the bank.
The records of tax titles held by the town were exam- ined and checked. 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 savings bank books representing the trust fund investment in the custody of the selectmen were exam- ined and listed. The income was proved, the transfers to the town were checked, and the transactions were found to be as reported.
18
ANNUAL REPORT, TOWN OF SCITUATE, 1938
The books and accounts of the town collector were examined and checked. The tax, assessment, departmen- tal, and water accounts outstanding at the time of the previous examination were audited, and all subsequent commitments were reconciled with the records of the departments committing the accounts for collection. The payments to the treasurer were checked to the treasurer's cash book, the recorded abatements were compared with the records in the departments authorized to grant abate- ments, and the outstanding accounts were listed and reconciled with the respective ledger accounts.
The outstanding tax, assessment, departmental, and water accounts were verified by sending notices to a number of persons whose names appeared on the books as owing money to the town, and from the replies receiv- ed it appears that the accounts, as listed, are correct.
The town clerk's record of dog licenses issued on be- half of the county and of sporting licenses, the proceeds of which are paid to the State, were checked with the records of licenses issued, and the payments to the county and to the Division of Fisheries and Game were verified.
Collections on account of dog licenses issued should be paid by the town clerk to the town treasurer on the first Monday of each month or oftener in order that the town treasurer may pay over to the county treasurer the amounts so received from the town clerk on or before June and December first of each year. From an examin- ation of the receipts received from the county and the State, it appears that payments for licenses issued are not made promptly and in this respect attention is called to Section 147, Chapter 140, General Laws, as amended, and to Section 5, Chapter 129A, General Laws, as inserted by Section 1, Chapter 329, Acts of 1933.
19
.
ANNUAL REPORT, TOWN OF SCITUATE, 1938
The records of licenses and permits issued by the selectmen and the police and health departments were examined, and the payments to the town treasurer were verified.
The surety bonds of the various town officials re- quired to file them were examined and listed.
The accounts of the sealer of weights and measures and of the health and school departments, as well as of all other departments collecting money for the town or committing bills for collection, were examined, checked, and reconciled with the treasurer's and the town account- ant's books.
In addition to the balance sheet referred to, there are appended to this report tables showing a reconciliation of the treasurer's and of the collector's cash, summaries of the tax, assessment, tax title, departmental, and water accounts, as well as tables showing the condition and transactions of the several trust funds.
For the cooperation extended by the various town officials during the progress of the audit, I wish, on be- half of my assistants and for myself, to express apprecia- tion.
Respectfully submitted, HERMAN B. DINE, Assistant Director of Accounts.
HBD:0
20
ANNUAL REPORT, TOWN OF SCITUATE, 1938
RECONCILIATION OF TREASURER'S CASH
Balance January 1, 1937
$ 31,321.84 852,988.74
Receipts
$884,310.58
Payments
$866,308.97
Balance December 31, 1937 18,001.61
$884,310.58
Balance January 1, 1938 $18,001.61
Receipts January 1 to 26, 1938. 211,640.73
$229,642.34
Payments January 1 to 26, 1938 $55,046.40
Balance January 26, 1938: Rockland Trust Company .... $31,955.54
The Merchants
National Bank
of Boston . . 142,640.40
174,595.94
$229,642.31
ROCKLAND TRUST COMPANY
Balance January 26, 1938,
per statement $35,545.99
Check returned by bank plus protest fee 15.94
$35,561.93
Balance January 26, 1938, per check register
$31,955.54
Outstanding checks January 26, 1938, per list
3,606.39
$35,561.93
THE MERCHANTS NATIONAL BANK OF BOSTON
Balance January 26, 1938, per statement ... $142,640.40 Balance January 26, 1938, per check book .. $142,640.40
. 21
ANNUAL REPORT, TOWN OF SCITUATE, 1938
THE MERCHANTS NATIONAL BANK OF BOSTON COUPON ACCOUNT
Balance January 26, 1938, per statement $656.25 Outstanding coupons January 26, 1938, per list $656.25
RECONCILIATION OF COLLECTOR'S CASH
Cash balances January 26, 1938, per tables:
Property taxes 1936 .$604.24
Property taxes 1937 2,102.16
Motor vehicle excise taxes 1937 .... 57.63
Interests and costs
on taxes
73.35
Water rates and
charges 1937
4.00
Water rates and
charges 1938
3,509.80
Water liens
114.96
Departmental Accounts
receivable
28.00
$6,494.14
Petty cash advance
40.00
$6,534.14
Cash in office January 26, 1938, verified ..
$6,534.14
PROPERTY TAXES - 1933
Outstanding January 1, 1937 $271.86
Abatements 1937
$271.86
POLL TAXES - 1934
Outstanding January 1, 1937
$234.00
Payments to treasurer 1937 $4.00
Abatement 1937
230.00
$234.00
22
ANNUAL REPORT, TOWN OF SCITUATE, 1938
PROPERTY TAXES - 1934
Outstanding January 1, 1937
$489.62
Payments to treasurer 1937 . $24.63
Abatements 1937 464.99
$489.62
POLL TAXES - 1935
Outstanding January 1, 1937
$258.00
Payments to treasurer $50.00
Outstanding December 31, 1937 and
January 26, 1937, per list
. .
208.00
$258.00
PROPERTY TAXES - 1935
Outstanding January 1, 1937 .
$41,015.70
Abatements and payments, refunded 100.45
$41,116.15
Payments to treasurer $37,168.78
Abatements 1,509.04
Tax titles taken 1,721.40
Outstanding December 31, 1937 716.93
$41,116.15
Outstanding January 1, 1938
$716.93. .
Payments to treasurer
January 1 to 26, 1938 $15.92
Outstanding January 26, 1938,
per list
701.01
$716.93
POLL TAXES - 1936
Outstanding January 1, 1937 $528.00
Payments to treasurer
$215.06
Outstanding December 31, 1937 and January 26, 1938, per list 312.94
$528.00
23
ANNUAL REPORT, TOWN OF SCITUATE, 1938
PROPERTY TAXES - 1936
Outstanding January 1, 1937 .. $107,340.60 Abatements and payments, refunded 5.13
$107,345.73
Payments to treasurer $62,595.80
Abatements 1.58
Added to tax titles
1,676.06
Outstanding December 31, 1937
43,072.29
$107,345.73
Outstanding January 1, 1938
$43,072.29
Payments to treasurer
January 1 to 26, 1938 $1,632.60
Outstanding January 26, 1938, per list 40,835.45
Cash balance January 26, 1938.
604.24
$43,072.29
POLL TAXES - 1937
Commitment per warrants
$2,570.00
Payments to treasurer
$1,972.00
Outstanding December 31, 1937 598.00
$2,570.00
Outstanding January 1, 1938 $598.00
Payments to treasurer
January 1 to 26, 1938 $6.00
Outstanding January 26, 1938, per list 592.00
$598.00
PROPERTY TAXES - 1937
Commitments per warrants .. $430,147.70
Abatements and payments, and
overpayments, refunded ... 567.05
$430,714.75
24
ANNUAL REPORT, TOWN OF SCITUATE, 1938
Payments to treasurer:
By collector $310,557.48
Direct 6.72
$310,564.20
Abatements
1,775.00
Added to tax titles
4,680.31
Outstanding December 31, 1937
113,695.24
$430,714.75
Outstanding January 1, 1938 $113,695.24
Payments to treasurer
January 1 to 26, 1938 $4,101.85
Outstanding January 1, 1938, per list
107,491.23
Cash balance January 26, 1938 .
2,102.16
$113,695.24
MOTOR VEHICLE EXCISE TAXES - 1933
Outstanding January 1, 1937 $12.24
Abatements 1937 $12.24
MOTOR VEHICLE EXCISE TAXES - 1934
Outstanding January 1, 1937
$628.75
Payments to treasurer 1937
$57.09
Abatements 1937
571.66
$628.75
MOTOR VEHICLE EXCISE TAXES - 1935
Outstanding January 1, 1937
$704.73
Payments to treasurer
$194.48
Outstanding December 31, 1937 and
January 26, 1938, per list ...
510.25
$704.73
25
ANNUAL REPORT, TOWN OF SCITUATE, 1938
MOTOR VEHICLE EXCISE TAXES - 1936
Outstanding January 1, 1937 ..
$2,078.00
Additional commitment 81.08
Abatements and payments, refunded
5.31
$2,164.39
Payments to treasurer
$1,501.17
Abatements
7.87
Outstanding December 31, 1937
655.35
$2,164.39
Outstanding January 1, 1938 ..
$655.35
Overpayments to collector, to be refunded
.10
$655.45
Payments to treasurer
January 1 to 26, 1938
$8.01
Outstanding January 26, 1938, per list
647.44
$655.45
MOTOR VEHICLE EXCISE TAXES - - 1937
Commitment per warrants . $14,117.52
Abatements and payments refunded 552.21
$14,669.73
Payments to treasurer $11,458.47
Abatements
861.13
Outstanding December 31, 1937
2,350.13
$14,669.73
Outstanding January 1, 1938 .. $2,350.13
Additional commitment
January 1 to 26, 1938 84.20
Abatements and payments, refunded January 1 to 26, 1938 12.26
$2,446.59
26
ANNUAL REPORT, TOWN OF SCITUATE, 1938
Payments to treasurer
January 1 to 26, 1938
$125.49
Abatements
January 1 to 26, 1938 12.26
Outstanding, January 26, 1938, per list
2,251.21
Cash balance January 26, 1938 .
57.63
$2,446.59
MOTH ASSESSMENTS - 1936
Outstanding January 1, 1937 $278.87
Payments to treasurer
$139.50
Added to tax titles
10.25
Outstanding December 31, 1937 and January 26, 1938,
per list 129.12
$278.87
MOTH ASSESSMENTS - 1937
Commitment per warrant $359.75. "
Payments to treasurer
$169.75
Added to tax titles
14.25
Outstanding December 31, 1937
175.75
$359.75
Outstanding January 1, 1938
175.75
Payments to treasurer
January 1 to 26, 1938 $3.00
Outstanding January 26, 1938,
per list 172.75
$175.75
SEA WALL ASSESSMENTS
Outstanding January 1, 1937 $1,436.13
Outstanding December 31, 1937
and January 26, 1938, per list $1,436.13
27
ANNUAL REPORT, TOWN OF SCITUATE, 1938
INTEREST AND COSTS ON TAXES
Interest and costs collections 1937:
Taxes:
Levy of 1934 .. $4.82
Levy of 1935 .. 3,217.19
Levy of 1936 .. 2,619.87
Levy of 1937 . . 340.86
$6,182.74
Motor vehicle excise taxes:
Levy of 1934 .. $13.34
Levy of 1935 .. 48.96
Levy of 1936 .. 177.79
Levy of 1937 ..
128.07
368.16
$6,550.90
Payments to treasurer 1937
$6,550.90
Interest and costs collections January 1 to 26, 1938:
Taxes:
Levy of 1935 . . $1.83
Levy of 1936 . . 148.94
Levy of 1937 . . 111.54
$262.31
Motor vehicle excise taxes:
Levy of 1936 .. $.71
Levy of 1937 .. 7.54
$8.25
$270.56
Payments to treasurer January 1 to 26, 1938 $197.21
Cash balance January 26, 1938 .
73.35
$270.56
28
ANNUAL REPORT, TOWN OF SCITUATE, 1938
TAX TITLES
Balance January 1, 1937
$28,826.95
Tax titles taken:
Taxes 1935 .. . $1,721.40
Interest and costs . 389.58
2,110.98
Added to tax titles:
Taxes 1936
$1,676.06
Taxes 1937 4,680.31
Moth assessments,
1936 10.25
Moth assessments, 1937 14.25
Water liens added
ยท to taxes 1937 .. 234.71
Interest and costs .
83.61
6,699.19
Interest and costs on tax titles redeemed reported as tax titles 15.96
$37,653.08
Tax titles redeemed $16,902.21
Tax titles foreclosed 3,897.23
Balance December 31, 1937 . . 16,853.64
$37,653.08
Balance January 1, 1938
$16,853.64
Tax titles redeemed
January 1 to 26, 1938 $298.38
Balance January 26, 1938,
per list 16,555.26
$16,853.64
29
ANNUAL REPORT, TOWN OF SCITUATE, 1938
ADDITIONAL INTEREST AND COSTS ON TAX TITLES REDEEMED
Charges 1937
$1,274.57
Payments to treasurer 1937 $1,231.86
Interest and costs on tax titles redeemed reported as:
Tax titles
$15.96
Appropriation
-
Tax title fore-
closure expenses
26.75
42.71
$1,274.57
Charges January 1 to 26, 1938
$23.89
Payments to treasurer January 1 to 26, 1938 $23.89
TAX POSSESSIONS
Balance January 1, 1937
$2,586.67
Tax titles foreclosed
3,897.23
$6,483.90
Balance December 31, 1937 and
January 26, 1938, per list
$6,483.90
DEPARTMENTAL ACCOUNTS RECEIVABLE
Outstanding January 1, 1937:
Police
$150.00
Moth
810.38
Health 606.60
. Public welfare 2,758.81
Old age assistance . 1,895.00
Mothers' aid
726.96
Soldiers' relief
53.73
State aid
770.00
Military aid
87.50
$7,858.98
30
ANNUAL REPORT, TOWN OF SCITUATE, 1938
Charges:
Selectmen
$10.00
Police
100.00
Moth
1,549.70
Public welfare
2,012.92
Old age assistance . 6,798.13
Mothers' aid
770.03
State aid
810.00
Military aid
62.50
School
1,080.72
13,194.00
$21,052.98
Payments to treasurer:
Selectmen
$10.00
Police
70.00
Moth
984.75
Public welfare
3,254.73
Old age assistance .
7,581.98
Mothers' aid
717.18
State aid
770.00
Military aid
87.50
School
1,080.72
$14,556.86
Abatements:
Public welfare $421.89
Old age assistance 286.01
Mothers' aid 9.78
717.68
Moth accounts receivable added to taxes 1937
359.75
Outstanding December 31, 1937:
Police $180.00
Moth 1,015.58
Health 606.60
Public welfare
1,095.11
31
ANNUAL REPORT, TOWN OF SCITUATE, 1938
Old age assistance 825.14
Mothers' aid
770.03
Soldiers' relief
: 53.73
State aid
819.00
Military aid
62.50
5,418.69
$21,052.98
Outstanding January 1, 1938
$5,418.69
Payments to treasurer January 1 to 26, 1938:
Moth $91.50
Outstanding January 26, 1938, per lists:
Police $180.00
Moth
896.08
Health
606.60
Public welfare
1,095.11
Old age assistance .
825.14
Mothers' aid
770.03
Soldiers' relief
53.73
State aid
810.00
Military aid
62.50
5,299.19
Cash balance January 26, 1938 .
28.00
$5,418.69
TOWN CLERK Dog Licenses
Cash balance January 1, 1937 . Licenses issued:
$1.80
Males, 275 @ $2.00 . $550.00
Spayed females, 68 @ $2.00 136.00
Females, 75 @ $5.00
375.00
Breeders:
3 @ 25.00 75.00
2 @ 50.00
100.00
1,236.00
$1,237.80
32
ANNUAL REPORT, TOWN OF SCITUATE, 1938
Payments to treasurer 1937 ... $1,153.20
Fees retained 1937, 423 @ $.20 84.60
$1,237.80
SPORTING LICENSES:
Licenses issued 1937
$661.50
Payments to Division of Fisheries and Game
$448.25
Fees retained
59.00
Cash balance December 31, 1937
154.25
$661.50
Cash balance January 1, 1938 .
$154.25
Licenses issued
January 1 to 26, 1938 . 87.00
$241.25
Payments to Division of Fisher-
ies and Game January 1 to 26, 1938
$154.25
Fees retained January 1, to 26, 1938
9.00
Cash on hand January 26, 1938, verified 78.00
$241.25
LICENSES AND PERMITS
Cash balance January 1, 1937:
Health department . $28.50
Licenses and permits granted:
By chief of police ..
$5.50
By Health depart-
ment 28.00
By selectmen
4,754.00
By town clerk:
Transient vendors
350.00
By state:
Peddlers' licenses
110.00
5,247.50
$5,276.00
33
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1
ANNUAL REPORT, TOWN OF SCITUATE, 1938
Payments to treasurer $5,230.00 Cash balance December 31, 1937 46.00
$5,276.00
Cash balance January 1, 1938 .. $46.00
Licenses and permits granted
January 1 to February 5, 1938:
By chief of police ..
$2.00
By Health depart-
ment
.50
By selectmen
2,504.00
2,506.50
$2,552.50
Payments to treasurer January 1 to February 5, 1938 $2,528.00
Cash on hand February 5, 1938, verified:
Chief of police . $2.00
Health department. .50
Selectmen 22.00
24.50
$2,552.50
SEALER OF WEIGHTS AND MEASURES
Outstanding January 1, 1937 . . $6.37
Fees
94.30
$100.67
Payments to treasurer
$99.84
Outstanding December 31, 1937
.83
$100.67
Outstanding January 1, 1938 . . $.83
Fees January 1 to 26, 1938 .
.52
$1.35
Payments to treasurer
January 1 to 26, 1938 $.83
Cash balance January 26, 1938 .
.52
$1.35
34
ANNUAL REPORT, TOWN OF SCITUATE, 1938
HEALTH DEPARTMENT Dental and Baby Clinics
Cash balance January 1, 1937:
Baby clinic $74.00
Dental clinic 40.10
$114.10
Receipts 1937:
Baby clinic
$42.45
Dental clinic 77.50
119.95
$234.05
Payments to treasurer 1937
$234.05
SCHOOL DEPARTMENT Miscellaneous Receipts
Outstanding January 1, 1937 ..
$10.00
Charges 1937:
Manual training ..
$66.36
Rent of auditorium.
42.00
108.36
$118.36
Payments to treasurer
$108.36
Outstanding December 31, 1937 and February 5, 1938,
per list
10.00
$118.36
WATER RATES AND CHARGES-1931
Outstanding January 1, 1937 $83.62
Abatements 1937 $83.62
WATER RATES AND CHARGES
-- 1932
Outstanding January 1, 1937 $194.74
Payments to treasurer 1937 $4.00
Abatements 1937
190.74
$194.74
35
ANNUAL REPORT, TOWN OF SCITUATE, 1938
WATER RATES AND CHARGES 1933
Outstanding January 1, 1937
$529.50
Payments to treasurer $61.00
Abatements 186.50
Outstanding December 31, 1937
282.00
$529.50
Outstanding January 1, 1938 $282.00
Abatements
January 1 to 26, 1938 $14.00
Outstanding January 28, 1938,
per list
268.00
$282.00
WATER RATES AND CHARGES - 1934
Outstanding January 1, 1937
$988.60
Payments to treasurer $127.00
Abatements 272.00
Outstanding December 31, 1937
589.60
988.60
Outstanding January 1, 1938 .. $589.60
Abatements and payments, re-
funded January 1 to 26, 1938 14.00
$603.60
Payments to treasurer January 1 to 26, 1938 $14.00
Abatements
January 1 to 26, 1938
14.00
Outstanding January 26, 1938, per list 575.60
$603.60
36
ANNUAL REPORT, TOWN OF SCITUATE, 1938
WATER RATES AND CHARGES - 1935
Outstanding January 1, 1937
$2,365.47
Payments to treasurer
$612.73
Abatements
219.50
Outstanding December 31, 1937
1,533.24
$2,365.17
Outstanding January 1, 1938 . .
$1,533.24
Abatements and payments re- funded January 1 to 26, 1938 13.00
$1,546.24
Payments to treasurer January 1 to 26, 1938
$13.00
Abatements
January 1 to 26, 1938
13.00
Outstanding January 26, 1938, per list
1,520.24
$1,546.24
WATER RATES AND CHARGES - 1936
Outstanding January 1, 1937 .. $3,720.83
Abatements and payments, refunded
71.00
Abatement and recommitment.
22.00
$3,813.83
Payments to treasurer
$2,495.68
Abatements
236.24
Transferred to water liens not previously reported
2.00
Water rates and charges 1936 reported as estimated receipts
34.88
Outstanding December 31, 1937
1,045.03
$3,813.83
Outstanding January 1, 1938
$1,045.03
Payments to treasurer January 1 to 26, 1938 $47.00
Outstanding January 26, 1938, per list 998.03
$1,045.03
37
ANNUAL REPORT, TOWN OF SCITUATE, 1938
WATER RATES AND CHARGES - 1937
Commitment per warrants
$97,751.28
Abatements and payments, refunded 498.21
$98,249.49
Payments to treasurer
$88,252.18
Abatements
3,238.30
Outstanding December 31, 1937
6,759.01
$98,249.49
Outstanding January 1, 1938 ... $6,759.01
Water liens reported as water rates and charges 1937 104.58
Transferred to water liens in error
11.00
$6,874.59
Payments to treasurer January 1 to 26, 1938
$127.29
Abatements January 1 to 26, 1938
22.00
Transferred to water liens
January 1 to 26, 1938
5,663.38
Outstanding January 26, 1938, per list 1,057.92
Cash balance January 26, 1938. 4.00
$6,874.59
WATER RATES AND CHARGES 1938
Commitment per warrant January 1 to 26, 1938 $64,620.65
Payments to treasurer January 1 to 26, 1938
$11,351.33
Abatements
January 1 to 26, 1938 628.00
Outstanding January 26, 1938 . 49,131.52
Cash balance January 26, 1938. 3,509.80
$64,620.65
38
ANNUAL REPORT, TOWN OF SCITUATE, 1938
WATER LIENS
Balance January 1, 1937 . $3,639.36
Water rates and charges trans- ferred to water liens not previously reported ... 2.00
Added to taxes 1937 in excess .
12.00
$3,653.36
Payments to treasurer $1,119.43
Abatements
108.00
Added to taxes 1937
2,334.43
Costs reported in error
65.50
Balance December 31, 1937
26.00
$3,653.36
Balance January 1, 1938 $26.00
Transferred from water rates and charges 1937 January 1 to 26, 1938: 5,663.38
Costs January 1 to 26, 1938:
Recording fees $287.00
Examination of
titles 216.25
503.25
$6,192.63
Payments to treasurer
January 1 to 26, 1938 $59.50
Water liens reported as water rates and charges 1937 104.58
Transferred to water liens in error: Water rates and charges 1937 11.00
Balance January 26, 1938, per list 5,902.59
Cash balance January 26, 1938.
114.96
$6,192.63
39
ANNUAL REPORT, TOWN OF SCITUATE, 1938
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