USA > Massachusetts > Essex County > Saugus > Town annual report of the officers and committees of the town of Scituate 1940-1942 > Part 38
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5.20
Fred R. Chase
50.00
Hobbs & Warren, Inc.
1.35
C. B. Carpenter
100.00
Julia M. Barber
50.00
Frank L. Westerhoff
6.32
Elizabeth Cole
11.58
The Rockland Standard Pub. Co.
7.75
Bound Brook Press
39.75
George W. Duffey
58.50
Lawson Vickery
43.43
Lawson W. Vickery
16.66
Lawson C. Vickery
11.70
Herbert A. Whiting
81.13
Agnes & Amsham Alemian
1,00
William E. Schlusemeyer
4.00
Vacation Homes, Inc.
1.00
Ethyl Duffey, P. M.
3.40
Thomas L. Vickery
23.40
Frank F. Whittaker, Sr.
10.00
Atlantic Deeper Waterway's Ass'n.
5.00
Frances H. Cole
40.40
Railway Express Agency
.30
Satuit Press
2.00
153
TOWN ACCOUNTANT'S REPORT
Dennis H. Shea
3.50
Dorothy Palmer
48.00
W. Francis Murphy
.50
William F. Kane
.50
1,558.01
$1,607.01
INSURANCE
Expenses :
United Mutual Fire Insurance Co.
$3,310.59
Liberty Mutual Insurance Co.
2,415.91
John L. Rothery Co.
15.00
$5,741.50
FEDERAL, STATE AND COUNTY PROJECTS AND TOWN IMPROVEMENTS
Expenses:
Primo R. Montanari
$24.33
Dennis F. Quinn
22.67
Albert Pitreau
23.33
Albert E. Reed
119.33
Camillous Shelton
10.33
George E. Stetson
24.33
Killian Hoehner
25.67
Joseph's Garage
40.00
Percy E. Merritt
25.00
The Satuit Press
6.20
The Welch Co., Inc.
9.31
Edith C. Morrow
3.09
James P. J. Andrews
61.67
Charles W. Harris
21.67
Charles Harris
41.00
Alfred N. Leighton
30.67
Alfred Leighton
6.00
Albert M. Vinal
4.67
Albert Vinal
4.00
Chester Taylor
24.33
Felene Veiga
24.33
Frank T. Wittaker
1.00
Arthur C. Withem
24.00
New Eng. Tel. & Tel. Co.
48.13
James A. Corbett
98.00
Alfred J. Leate
18.67
Edward J. Whitmarsh
2.33
H. C. Metcalf
95.00
Fred S. Mahon
6.33
R. W. MacDonald
3.50
Goldsmith Brothers
3.75
B. L. Makepeace, Inc.
21.85
Edward I. Wilson
7.55
S. F. Connolly
15.20
H. S. Horne & Co.
213.76
The Seaverns Store
3.60
Herbert A. Whiting
1,480.00
George R. Wagner
61.34
Daniel C. Andrews
24.33
Blaine Brown
26.34
154
TOWN ACCOUNTANT'S REPORT
Cecil E. Burleigh
46.66
Edward N. Cook
3.00
Frank E. Cook
89.00
Joseph B. DeVeiga
23.33
Thomas P. Dowd
49.33
Antonio Fernandes
3.67
Alfred W. Frazier
24.00
William Gladman
24.00
Hubert B. Harriman
94.00
Joseph M. Heffernan
63.67
Thomas F. Hernan
23.33
Ernest L. Hooper
1.00
William J. Jenkins
1.00
James Mendes
22.00
John S. Fitts
69.01
Sanderson Brothers
.50
Howard D. Phillips
3.00
Norwell Coach Service
180.00
Bertha G. Roberts
11.77
Peter W. Sharp
4.00
Merrill's Auto Express
4.50
Spaulding-Moss Co.
52.56
Brockton Edison Co.
4.32
James Finnie
47.24
$3,551.50
PUBLIC BUILDINGS
Expenses :
W. Stanley Dorr
$33.20
General Heat and Appliance Co.
200.00
Town of Scituate
105.00
A. P. Billings
.50
The Welch Co., Inc.
99.95
Brockton Edison Co.
4.15
J. Edward Harney
57.27
Daniel Ward
92.94
Frederic T. Bailey & Co.
19.94
Malcolm T. Hall
3.00
Frank L. Westerhoff
83.10
William H. Harney
4.05
The Seaverns Store
3.13
Carleton M. Ruiter
50.00
Samuel Veno
8.00
Roy Ambler
36.00
Eben E. Bearce
110.09
Joseph N. Murphy
36.00
William Pepper
22.50
Harry E. Bates
2.55
$971.37
CIVILIAN DEFENSE
Expenses :
Rose M. Zucker
$882.00
Boston Sand & Gravel Co.
8.00
Kimball's Lobster Shop, Inc.
38.45
The Welch Co., Inc.
293.21
Allan R. Wheeler
191.08
Scituate Committee on Public Safety
19.54
155
TOWN ACCOUNTANT'S REPORT
Scituate Public Safety Committee
2.86
J. L. Hammett Co.
4.40
H. S. Horne & Co.
36.81
James M. LeCain
1.80
New England Tel. & Tel. Co.
261.85
The Seaverns Store
7.80
Philip L. Schuyler
247.73
William J. Lumbert
69.91
Elmer F. Ramsdell
5.00
Scituate Electric Co.
73.51
Spaulding-Moss Co.
20.78
Thomas W. Reed Co.
3.85
Sears Roebuck and Co.
47.75
South Shore Dept. Store
5.31
Ernest M. Damon
61.50
Walter W. Jones
12.00
E. F. Mahady Co.
72.72
Iver Johnson Sporting Goods Co.
83.95
Mordell's
240.00
Milady's Shoppe
1.57
A. E. Halperin Co., Inc.
86.25
Scituate Woman's Club
70.00
Merrill's Auto Express
2.25
Madeleine Kent
7.02
Scituate Chapter American Red Cross
14.58
Thomas Groom & Co., Inc.
1.50
Call Drug Co., Inc.
.89
S. S. Pierce Co.
6.40
Royal Typewriter Co., Inc.
26.83
Thomas R. Stearns
9.00
Robert D. Webster
5.75
Brockton Edison Co.
54.20
The Rockland Standard Pub. Co.
72.50
Sanderson Brothers
65.50
Bound Brook Press
24.50
Surgeon's & Physicians Supply Co.
16.25
Anne Brophy
36.00
Thorp & Martin Co.
9.71
Frederic T. Bailey & Co.
378.70
W. Stanley Dorr
340.30
Franklin Publishing Co.
85.88
Hobbs & Warren, Inc.
4.92
W. L. Lumbert
2.25
Donald R. MacAfee
10.00
City of Boston Printing Dept.
25.00
H. C. Metcalf
1.50
M. Hoffman & Co.
52.28
Railway Express Agency
6.05
Malcolm T. Hall
5.60
Randall W. Abbott
10.40
Mrs. Marie Mahoney
2.00
$4,127.39
CIVILIAN DEFENSE-POLICE
Trucks:
Walter Harrubb
$6.00
Leo Murphy
6.00
$12.00
156
TOWN ACCOUNTANT'S REPORT
Labor:
James McIntire
$2.60
George Hall
2.60
Howard Clapp
2.60
Manuel Lopes
2.60
Manuel Fontes
2.60
James Dolan
2.60
Alfred Gomes
2.60
Norman Merritt
2.60
20.80
Expenses :
James W. Brine Co., Inc.
$13.68
Call Drug Co., Inc.
8.69
Raymond's Inc.
24.15
Bound Brook Press
7.75
David O'Hern
112.50
Bertram Stetson
11.70
Gorham Fire Equipment Co.
295.25
Madeleine Kent
46.50
The Rockland Standard Pub. Co.
9.50
Arthur F. Sylvester
42.40
Joseph's Garage
15.00
Charles Connolly
1,576.50
S. M. Spencer Mfg. Co.
66.30
Iver Johnson Sporting Goods Co.
113.82
Herbert E. Cole
120.00
Ernest M. Damon
65.25
Joseph T. Malloy
82.52
The Welch Co., Inc.
45.37
Carpenter Manufacturing Co.
58.00
Scituate Harbor Radio Shop
235.00
Sidney S. Gates
12.00
William T. Sherman
104.00
Traffic & Road Equipment Co.
18.15
Signal Service Corp.
24.20
Ray's
16.50
Chandler Radio Co.
7.50
Pauline M. Bradlee
27.50
3,159.73
$3,192.53
CIVILIAN DEFENSE-FIRE
Expenses :
American Fire Equipment Co.
$5,424.80
Sidney S. Gates
106.97
Maxim Motor Co.
539.00
The Seaverns Store
198.11
Farrar Company
147.11
Granite City Electric Supply Co.
16.75
Brockton Edison Co.
4.28
Bound Brook Garage
2.95
James Finnie
24.00
Floyd H. Litchfield
5.00
Carl A. Whittaker and Harold C. Whittaker
2.50
The Gamewell Co.
2,148.00
Allan R. Wheeler
10.00
$8,629.36
157
TOWN ACCOUNTANT'S REPORT
COMMODITY DISTRIBUTION PROJECT
Expenses :
Commonwealth of Massachusetts
$490.22
Francis J. Reardon
16.00
Kenmure W. Moffatt
7.00
$513.22
BILLS OF PREVIOUS YEARS
Expenses :
Margaret J. O'Donnell
$130.89
Brockton Edison Co.
14.50
$145.39
MAINTENANCE FREE BED-WEYMOUTH HOSPITAL
Weymouth Hospital
$450.00
FISH AND GAME CONSERVATION
Expense :
Brookdale Trout Co.
$25.00
COUNTY AID TO AGRICULTURE
County of Plymouth
$100.00
MEMORIAL DAY
Expenses :
Chandler Radio Co.
$15.00
Charles H. Pratt
36.00
The Satuit Press
13.35
Scituate High School
15.00
Fred T. Waterman
117.25
The Welch Co., Inc.
53.40
$250.00
ARMISTICE DAY
Expense :
Fred T. Waterman
$20.00
QUARTERS FOR VETERANS OF FOREIGN WARS
Expense :
Allen Library Association
$350.00
CONTROL OF SHELLFISH
Expenses :
F. Malbon Chase
$520.00
James A. Anderson
939.28
Young's Shell Service Station
4.10
Robert S. Boles
43.95
Frank W. Dowd
11.05
The Seaverns Store
2.64
Webster C. Clark
1.38
Outboard Motor Sales & Service
40.70
Humarock Garage
3.42
American Oil Co.
1.68
Johnnie's Service Station
21.93
Reddy's Battery & Repair
1.40
$1,591.53
158
TOWN ACCOUNTANT'S REPORT
REFUNDS
Edith A. Stalk
$3.19
Home Owners' Loan Corporation
658.21
Rockland Savings Bank
8.40
Arthur T. & Gertrude L. Nelson
302.40
W. Rodman Peabody et al, Trustee
640.30
Emily B. Grant
50.38
Fanny Brand
43.64
Frances T. Hodgdon
78.58
Elsa S. Koebele
53.53
Mary J. Doherty
115.53
Brockton Edison Co.
537.60
Mabel Ringe
6.40
Bessie M. McArthur
6.40
Wyeth Willard
9.60
Gerda M. Ryrholm
17.60
Rudolph S. Widmer and Mildred A. Ryan
8.00
Michael .I. and Mary C. Daly
.80
Mary M. and Grace M. Curry
3.20
Cora P. Hall
96.00
Vida E. Mills
80.00
John W. Emmons and Sturtevant Burr, Exec.
51.20
Anna S. Barnes
18.00
Frank W. Talbot
26.00
William O. Clapp
13.00
Joseph A. Galvin
16.00
Manning A. Williams
39.00
Joseph C. Riley
19.00
Margaret M. and Catherine J. Brock
19.00
Harry A. Stiles
16.00
Charles W. Brooks
13.00
Thomas McManus Estate
24.00
Harlow Realty Company
19.00
Francis J. Lucey
16.00
Charles F. Allen
9.50
Myra Blanchard
13.00
Katherine Smith
13.00
Kenneth Sturtevant
13.00
Hans Mansone
13.00
Edgar Tilden Estate
6.00
Katherine A. Laughlin
11.00
Raymond S. Slack
14.50
Emma M. Clarke
35.00
Wilfred J. Croteau
16.00
Friend Bros. Realty Trust
63.00
Mary E. Gallagher
23.00
World Wide Broadcasting Corp.
20.66
Anna I. O'Brien
19.00
Margaret E. Litchfield
7.00
J. Elliot Cody
15.07
Florence Ellms
41.00
Maude E. Holt
6.70
Wilhelmina M. Nary
40.00
Hingham Co-operative Bank
19.00
Julia F. Shea
30.00
Rev. D. Edward O'Bryan
39.00
Leo Gorman
13.00
Edwin J. and Bertha E. Anderson
56.00
159
TOWN ACCOUNTANT'S REPORT
Elsie D. Appel
110.40
Frederick A. and Mary S. Carroll
17.60
Cohasset Savings Bank
323.20
Margaret G. Cassidy
40.00
Elma B. Spiers
12.80
Mary Connolly
4.80
William A. and Sarah Davidson
59,20
Lucy E. Dowse
48.00
Lizzie G. Widger
240.00
Thomas J. Flynn
32.00
David A. Simmon
46.40
Adeline C. Morrissey
3.20
Archie C. Burnett
19.20
Elizabeth L. Grevatt
12.80
Francis L. and Robert Cummings
11.20
Helen L. Noonan
9.60
Sarah M. O'Brien
3.20
Sarah Green O'Brien
16.00
Plymouth Co-op. Bank
16.00
Joseph O. Severance, Jr.
37.60
Elizabeth A. Sullivan
16.00
Mary A. Tobin
32.00
Rockland Trust Co.
16.00
Jessie M. Webster
28.00
George V. Yenetchi
16.00
Lotta J. Springer
32.00
Mary Dacey Blackwell
8.00
Beatrice D. Brown
2.40
Sadie Berry
16.00
Frank W. Cadwallader
16.00
Arthur W. Chesterton
16.00
William I. Richardson
10.80
Frank R. Saywell
8.00
H. Ainsley Highman
16.00
Fenton W. Varney
9.23
Matthew L. Brown
.55
Susie G. Vines
7.01
Clifford L. Ward
5.62
Clifford L. Ward, Jr.
10.21
Frederic S. Dorr
3.28
Harold K. Simmons
6.93
John J. Cassidy, Jr.
8.20
Marjorie N. Swift
.92
Horace L. Bailey
12.30
Matthew L. McGrath
11.67
Ella J. Vinal and Linda T. Stoddard
10.94
Daniel J. Foley
2.92
Agnes Fay
10.39
Howard R. Guild
5.47
S. S. Pierce & Co.
1.82
Phyllis M. Webber
16.77
Marion E. F. Brown
9.29
Alfred Boudreau
13.00
Aldar W. Carlson
16.00
Patrick J. Stanton
16.00
Mrs. Sarah George
11.00
Kenneth Mansfield
30.56
Jessie M. Barnum et al (Mowatt)
88.00
Daniel A. Killeffer
1.28
160
TOWN ACCOUNTANT'S REPORT
Jessie W. Roche
13.00
Mary V. Regan
2.73
John Barnes, Jr.
13.64
Harold G. Sylvester
1.31
Eileene M. Breen
37.33
Catherine M. Summers
5.21
Frederick C. Messenger
5.73
Edward P. Breen
6.56
Fitts Farm
16.10
George S. Adams
.92
Sally N. Fitzpatrick
15.58
Rose E. Bailey
4.37
Robert Gardner
7.38
Frank V. Thompson, Sr.
14.49
Justina Bishop
1.09
Robert W. Jordan
2.73
Mildred A. and William H. Ryan
8.00
Cecil J. Wheeler
.92
Pauline F. Whitcombe
2.74
James Finnie
1.21
William J. Hudson
4.25
William F. Chaplin
.73
Angela Maquire
8.80
Helen L. Day
5.92
Francis S. Cutting
9.60
Lionel A. Street
3.71
Anna Kendrigan and Mary K. Gegan
4.00
K. B. Backman
8.89
John and Althea Prouty
1.03
$5,359.12
WATER DEPARTMENT
Salaries:
J. F. McJennett
$180.00
S. C. Webster
180.00
R. J. Wilder
180.00
William J. Lumbert
2,749.92
George Fleming
2,340.00
Charles Fleming
2,132.00
Gladys Wheeler
1,040.00
William Sherman
2,137.00
Frank T. Whittaker, Jr.
1,991.00
Truck :
W. S. Harrub
6.00
Labor:
Howard Clapp
$22.10
Clarence Clapp
211.58
Manuel Lopes
5.20
George Hall
1.95
Joseph Cerilli
4.55
Merton Burbank
1.80
Merton Burbank, Jr.
3.90
Cecil Babbitt
3.00
Irving Litchfield
918.46
William Brenchick
91.00
Daniel Lynch
135.20
$12,929.92
1,398.74
161
TOWN ACCOUNTANT'S REPORT
Expenses :
Brockton Edison Co.
$5,471.19
Town of Marshfield
1,572.27
Bound Brook Garage
506.34
Bound Brook Press
95.50
Egypt Garage & Machine Co.
21.49
Front St. Sales & Service Co., Inc.
134.93
Ralph's Repair Shop
179.74
John A. Russell
61.17
The Seaverns Store
16.77
The Welch Co., Inc.
405.08
Whittaker Brothers
109.06
Carl A. Whittaker & Harold C. Whittaker
8.27
Donald A. Whittaker
9.28
Whittaker Bros. Service Station
19.69
Young's Shell Service Station
18.44
Priscilla Turner, P. M.
171.08
N. Y., N. H. & H. R.R. Co.
18.33
H. R. Prescott & Sons
986.59
Socony-Vacuum Oil Co.
24.55
New Eng. Tel. & Tel Co.
212.81
William H. Harney
9.56
Pilgrim Paper Corp.
4.89
Spaulding-Moss Co.
5.16
Sumner & Dunbar
347.73
H. S. Horne & Co.
16.89
Hersey Manufacturing Co.
1,038.68
Russell J. Wilder
43.71
Addressograph Sales Agency
20.27
Berg-Di Mare & Berg
113.86
Edward P. Breen
655.70
Greenbush Filling Station
175.52
Merrill's Auto Express
35.59
Nemasket Transportation Co., Inc.
11.41
Railway Express Agency
20.53
John A. Roeblings Sons Co.
23.83
Walworth Co.
617.95
Burroughs Adding Machine Co.
170.00
Fairbanks, Morse & Co.
123.29
John S. Fitts
246.58
Litchfield's Express Co.
1.50
Johns-Manville Sales Corp.
1,683.38
Sanderson Brothers
29.65
Alfred B. Cole
1.00
A. P. Billings
3.00
Thomas R. Stearns
44.50
Howe & French, Inc.
2.29
Emmons and Wilkins
310.00
E. & F. King & Co.
103.95
W. J. Lumbert, Supt.
13.19
William M. Wade
48.93
Marie Mahoney
1.50
Aetna Engineering Co.
553.49
Fanny P. Fish
12.30
Commonwealth of Massachusetts
12.13
H. C. Metcalf
8.50
Starkweather Engineering Co.
44.76
Dyar Sales and Machinery Co.
56.00
162
TOWN ACCOUNTANT'S REPORT
Eddy Valve Co.
69.63
Town of Scituate
13.50
Howard W. Maxim
2,203.26
Carpenter Master-Light Co.
15.28
Stearns, Perry & Smith Co.
15.44
Eureka Pipe Co., Inc.
343.95
Town of Norwell
27.93
Crosby Steam Gage & Valve Co.
19.10
Mueller Co.
5.92
Ray's
10.00
Bertha Pina
10.50
Rockland Transportation Co., Inc.
.75
Royal Typewriter Co., Inc.
6.67
Frederic T. Bailey & Co.
8.25
Norton Co.
4.11
J. Edward Harney
498.00
The Ludlow Valve Mfg. Co. Inc.
47.66
S. C. Webster
28.94
Bucyrus-Erie Co.
13.94
Codex Book Co., Inc.
4.00
Edward H. Rugg
1.50
Robert D. Webster
1.00
Registry of Motor Vehicles
8.00
J. F. McJennett
132.20
Johnnie's Service Station
59.65
Edward C. Holmes, Register
.75
20,203.73
PUBLIC LANDINGS
Salaries:
George F. Dwycr
$450.00
C. Harry Driscoll
150.00
$600.00
Labor:
Daniel Ward
$62.40
Louis G. Keyes
26.00
Robert E. Murphy
12.35
F. G. McCarthy
11.05
Charles B. Timpany
12.35
124.15
Expenses :
The Welch Co., Inc.
$60.00
Young's Shell Service Station
66.00
Walter R. Dickinson
3.75
Robert Dyment
65.00
Malcolm T. Hall
11.28
Maynard Parrott
2.25
Brockton Edison Co.
2.78
William H. Harney
59.87
Town of Scituate
16.00
Ray's
32.00
Scituate Yacht Yard
50.20
369.13
$1,093.28
163
$34,538.39
TOWN ACCOUNTANT'S REPORT
OLD CEMETERY-CUDWORTH ROAD
Expenses :
Frank T. Whittaker
$85.00
CARE OF SOLDIERS' GRAVES
Expenses :
Roy C. Merritt
$12.00
Frank T. Whittaker
48.00
Groveland Cemetery Corp.
196.00
Charles F. Andrews
56.00
St. Mary's Cemetery Association
80.00
Union Cemetery Association
196.00
Elmer F. Ramsdell
10.00
Harry E. Bates
52.00
$650.00
INTEREST
Merchants National Bank
$488.50
MATURING DEBT
Merchants National Bank
$6,500.00
Merchants National Bank
$20,331.25
MATURING DEBT-WATER LOANS
Merchants National Bank
$33,000.00
Merchants National Bank
TEMPORARY LOANS
$250,000.00
TEMPORARY LOANS ANTICIPATION OF REIMBURSEMENT
Merchants National Bank
$6,000.00
REFUND RECOVERY ACCOUNT
Commonwealth of Massachusetts $60.00
INCOME FROM TRUST FUNDS
$379.26
STATE TAX
Commonwealth of Massachusetts $27,900.00
STATE PARKS AND RESERVATIONS
Commonwealth of Massachusetts
$289.74
AUDITING MUNICIPAL ACCOUNTS
Commonwealth of Massachusetts
$362.52
COUNTY TAX
County of Plymouth $19,029.73
HOSPITAL OR HOME CARE FOR CIVIL WAR VETERANS
Commonwealth of Massachusetts $324.00
PROCEEDS FROM DOG LICENSES
County of Plymouth
$1,135.20
164
Cash Aid
WATER INTEREST
STATE AUDIT REPORT
STATE AUDIT
June 23, 1942.
To the Board of Selectmen, Mr. Dennis H. Shea, Chairman Scituate, Massachusetts
Gentlemen :
I submit herewith my report of an audit of the books and accounts of the town of Scituate for the period from January 1, 1941, to May 11, 1942, made in accordance with the provisions 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.
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 period from January 1, 1941, the date of the previous audit, to May 11, 1942, and report thereon as follows:
The financial transactions, as recorded on the books of the several departments collecting or disbursing money for the town, were ex- amined and checked for the audit period.
The books and accounts of the town accountant were examined and checked. The general ledger accounts were analyzed, the recorded receipts and payments being checked with the treasurer's books, while the appropriations and transfers, as entered, were checked with the town clerk's records of financial votes passed at town meetings and with the advisory committee's authorizations of transfers from the reserve fund.
A trial balance, proving the accounts to be in balance, was taken off, and a balance sheet, showing the financial condition of the town as of May 11, 1942, was prepared and is appended to this report.
165
STATE AUDIT REPORT
The books and accounts of the town treasurer were examined and checked. The recorded receipts were analyzed and verified by com- parison with the records in the several departments collecting money for the town, with other sources from which money was paid into the town treasury, and with the town accountant's books. The recorded payments were checked with the selectmen's warrants authorizing the dis- bursement of town funds and with the records of the town accountant.
The cash book was footed and the cash balance on May 11, 1942, was verified by reconciliation of the bank balances with statements furnished by the banks of deposit and by verification of a deposit in transit.
The recorded payments of debt and interest were proved with the amounts falling due and by examination of cancelled securities and coupons on file.
The records of tax titles taken by the town were examined and listed. 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 books, and the tax title deeds as listed were checked with the records in the Registry of Deeds.
The savings bank books representing the investment of the several trust funds in custody of the selectmen were examined, the income being proved and the withdrawals verified.
The books and accounts of the town collector were examined and checked. The taxes and assessments outstanding according to the previous examination and all subsequent commitments were audited and checked with the assessors' warrants for their collection. The re- corded collections were checked with the payments to the treasurer as shown by the treasurer's and town accountant's books, the abatements, as entered, were checked with the assessors' record of abatements granted, and the taxes transferred to the tax title account were checked with the treasurer's record of tax titles held by the town.
The commitments of departmental and water accounts receivable were examined and checked. The payments to the treasurer were veri- fied by comparison with the treasurer's and the accountant's books, the abatements were checked with the departmental records of abatements granted, and the outstanding accounts were listed and proved to the accountant's ledger.
The outstanding tax, assessment, and water accounts were further verified by mailing notices to a number of persons whose names ap- peared on the books as owing money to the town, the replies received thereto indicating the accounts, as listed, are correct.
166
STATE AUDIT REPORT
The collector's cash balance on May 11, 1942, was verified by ac- tual count of cash in the office.
The records of dog and sporting licenses issued by the town clerk were examined and checked in detail. The recorded payments to the treasurer and to the State were verified and the cash balance on June 8, 1942, was proved by actual count of the cash in the office.
It was found, although the attention of the town clerk has been repeatedly called since 1934 to the provisions of law governing the pay- ment to the treasurer of dog license fees collected by him, that he has again failed to pay to the town treasurer on the first Monday of each month the money due the county for dog licenses issued by him, as re- quired by Section 147, Chapter 140, General Laws, as amended. The following schedule shows the amount collected by the town clerk for dog licenses during each month of 1941, the deductions therefrom for fees allowed him by law, and the dates on which these collections were paid to the town treasurer.
Month
Value of Dog Licenses Issued
Less Fees Retained by Town Clerk
Amount Pay- able to Town Treasurer
Date of Payment to Town Treasurer
April
$334.00
$23.80
$310.20
December 30, 1941
May
96.00
9.00
87.00
December 30, 1941
June
424.00
30.40
393.60
December 30, 1941
July
36.00
3.00
33.00
December 30, 1941
August
21.00
1.80
19.20
December 30, 1941
September
145.00
10.60
134.40
December 30, 1941
October
26.00
1.40
24.60
December 30, 1941
November
14.00
1.40
12.60
December 30, 1941
December
4.00
.40
3.60
January
9,1942
$1,100.00
$81.80
$1,018.20
It will be noted from the foregoing schedule that dog licenses were issued during each month from April to November during the year 1941, but that no payment was made to the town treasurer until De- cember 30, 1941.
The repeated violation by the town clerk of the provisions of Section 147, Chapter 140, General Laws, as amended, could, in my opinion, be stopped if the selectmen would take action under Section 169, Chapter 140, General Laws, which reads as follows:
"A county, city or town officer who refuses or wilfully neglects to perform the duties imposed upon him by the provisions of this chapter relating to dogs shall be punished by a fine of not
167
STATE AUDIT REPORT
more than one hundred dollars, which shall be paid, except in Suffolk County, into the county treasury. Whoever is aggrieved by such refusal or neglect may report the same forthwith to the district attorney of his district."
It was further noted that payments to the Division of Fisheries and Game by the town clerk of the money received for sporting licenses issued by him have not been made on the first Monday of each month as required by Section 5, Chapter 129A, General Laws, inserted by Chapter 329, Acts of 1933. The following schedule shows the amount collected by the town clerk during each month of 1941 on account of sporting licenses, the deductions therefrom for fees allowed him by law, and the dates on which these collections were paid to the Division of Fisheries and Game, per receipts examined :
1941 Month
Value of Licenses Issued
Less Fees Retained by Town Clerk
Amount Pay- able to Divi- sion of Fish- eries and Game
Date of Payment to Division of Fisheries and Game, per receipts
January 1, 1941
$7.00
$7.00
Jan. 15, 1941
January
87.00
$8.75
78.25
Feb. 10, 1941
February
8.50
1.00
7.50
Mar. 7, 1941
March
8.50
.75
7.75
Apr. 2, 1941
April
66.75
6.50
60.25
June 9, 1941
May
8.50
1.00
7.50
Nov. 12, 1941
June
6.50
1.00
5.50
Nov. 12, 1941
July
4.50
.75
3.75
Nov. 12, 1941
August
10.50
1.00
9.50
Nov. 12, 1941
September
59.25
7.25
52.00
Nov. 12, 1941
October
150.50
18.75
131.75
Dec. 8, 1941
November
37.50
4.25
33.25
Dec. 15, 1941
December
6.00
.75
5.25
Jan.
5,1942
$461.00
$51.75
$409.25
The penalty for violation by a town clerk of the provisions of Section 5, Chapter 129A, General Laws, previously mentioned, is found in the same section, and reads as follows:
"Any town clerk violating any provisions of this section shall be punished by a fine of not less than fifty nor more than five hundred dollars, or by imprisonment for not less than one month nor more than one year, or both."
It was also noted that the minutes of the annual town meeting of March 2, 1942, were not recorded in the town clerk's permanent record of town meetings on May 11, 1942.
168
STATE AUDIT REPORT
The surety bonds of all officials required by law to furnish them were examined and found to be in proper form.
In addition to the departments mentioned, the books and records of the sealer of weights and measures, of the selectmen, and of the health department, as well as the records of all other departments col- lecting money for the town, were examined and checked.
There are appended to this report, in addition to the balance sheet, tables showing a reconciliation of the treasurer's and collector's cash, summaries of the tax, tax titles, tax possessions, and interest accounts, as well as tables showing the condition and transactions of the various trust funds.
While engaged in making the audit, cooperation was received from all town officials, for which, on behalf of my assistants and myself, I wish to express appreciation.
Respectfully submitted, HEMAN B. DINE, Assistant Director of Accounts.
For complete details and figures consult Director of Accounts' Audit on file at the Selectmen's Office.
169
Annual Report
OF THE
SCHOOL COMMITTEE
OF THE
TOWN OF SCITUATE
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