USA > Massachusetts > Middlesex County > Wakefield > Town annual report of the officers of Wakefield Massachusetts : including the vital statistics for the year 1890-1893 > Part 41
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10 00
Oct. 16, 1891, Lent U. Emerson, 10 00
Jan. 5, 1892, Arthur G. Flagg, 10 00
$50 00
Balance available, .
$181 66
C. SWEETSER BURIAL-LOT FUND, $1,000.
The income from this fund is to be used in keeping in repair and beautifying with flowers and shrubbery, the burial lot of the parents of the donor. The principal is on deposit with the Wake- field Savings Bank.
STATEMENT OF INTEREST.
Balance available at last report,
$273 67
Interest on above to Feb. 1, 1892, . 10 95
Interest from Wakefield Savings Bank to Aug. 1, '91, 40 00
Total,
$324 62
Expended as per Auditors' report,
$3 00
Balance available,
$321 62
105
C. SWEETSER LECTURE FUND, $10,000.
This fund is now invested as follows :
Town of Attleboro 4s, due 1897, 5 Bonds $1,000 each, $5,000 00 Town of Brookline 4s, due 1893, 5 Notes $1,000 each, 5,000 00
$10,000 00
The income from this fund for one year, $400, has been paid to Thomas J. Skinner, Treasurer of Sweetser Lectures.
This fund is for the purpose of providing such lectures as will tend to improve the public mind. A reasonable fee for admission is required, and the net proceeds of the Course are to be paid to such charitable organization in said Wakefield, as the municipal officers of the town may designate, to be distributed among the worthy poor of the town.
The last report showed a balance of $126.33 as " net proceeds " of previous years, held by the Treasurer, awaiting the action of the Selectmen for its disposal, in accordance with the terms of the bequest. The course last year showed a deficit of $24.75, which was paid by the Curator, Mr. J. C. Hartshorne, who asked the town at its annual meeting to re-imburse him. This request was readily voted, and the money was duly paid him by the Selectmen from the Miscellaneous Fund. At an adjourned meet- ing held April 6, this action was reconsidered, and the town voted "that the proper custodians of the fund be instructed to pay the Curator $24.75, the amount of the deficiency, out of the surplus now on hand."
The Treasurer, believing that the action of the town was not according to the terms of the bequest, asked permission of the the Selectmen to obtain from S. K. Hamilton, Esq., his opinion upon the legality of the vote. This request was granted, and the following correspondence in relation to the matter took place, and is here inserted in my report, both as a matter of information, and record.
WAKEFIELD, Mass., April 7, 1891. S. K. HAMILTON, Esq. :
DEAR SIR,-The town at its meeting last evening reconsidered its former action whereby it voted to re-imburse the curator of the Sweetser Fund Lectures, for money advanced by him to pay bills
14
106
in excess of receipts, for the season of 1890-91, and the following vote was then passed.
" That the proper custodians of the fund be instructed to pay Mr. Hartshorne $24.75, the amount of the deficit, out of the sur- plus now on hand."
The said surplus consists of "net proceeds" from former yearly courses which I am holding, in trust, to be distributed in accord- ance with the terms of the will, and the vote of the town accepting the same, passed April 6th, 1885.
The Selectmen have authorized me to obtain from you, as Town Counsel, an opinion whether I can legally pay the amount referred to from the said "net proceeds."
Will you please give me your opinion upon the matter, in writ- ing, at your convenience.
Yours respectfully, THOMAS J. SKINNER,
Treasurer.
REPLY.
BOSTON, MASS., April 16th, 1891.
THOMAS J. SKINNER, EsQ., Treasurer of the Town of Wakefield :
DEAR SIR,-Your favor of the 7th inst., asking for my opinion upon the legality of the vote of the town on April 6th, in relation to the payment to Mr. Hartshorne of $24.75, the amount of the deficit occurring in the management of the Sweetser Lecture Course for the year 1890-91, out of the surplus now on hand, and inclosing a copy of that vote, and a copy of Items 22 and 33 in Mr. Sweet- ser's will, and also a copy of vote accepting the same, passed April 6th, 1885, was duly received, and I have given the matter careful consideration, not so much on account of the amount involved, as from the fact that a principle is at stake.
The bequests in Mr. Sweetser's will from which the town re- ceives the fund, the income of which is expended for the support - of lectures, are contained in the two Items numbered above, of which the following is a copy :-
Item 22. I direct my said Trustees to pay over to the said Town of Wakefield, the sum of five thousand dollars to be re- ceived and held by said town, in trust, for the following use, viz. : To safely invest the same and expend the income yearly in pro- viding such lectures as will tend to improve and elevate the public mind, and to impose a reasonable fee for admission to such lectures, and pay over the net proceeds of the same to such chari- table organization in said Wakefield as the municipal officers may designate, to be distributed among the worthy poor of said town.
Item 33. I direct my Trustees to pay over to said Town of
107
Wakefield the sum of five thousand dollars, in trust, for the same uses as set forth in Item 22.
On the sixth day of April, 1885, the town passed the following vote :-
Voted, unanimously, that the bequest of Cornelius Sweetser, late of Saco, Maine, as named in Item 22 of his will, be and hereby is accepted by the Town of Wakefield, the principal to be held in trust, and income to be used as directed in said will, and that the Town Treasurer be authorized to receive and receipt for the same, and to invest the same in such securities as shall meet with the approval of himself and the Board of Selectmen ; that the Selectmen be authorized to take charge of the expenditure of the income, or appoint a committee to act in the matter for the town, and that the distribution of the net proceeds shall be under the direction of the Selectmen.
Similar action was taken at the same meeting upon Item 33.
It will thus be seen that the town accepted the trusts according to the provisions of the will, and prior to the receipt of the money voted that the distribution of the net proceeds should be under the direction of the Selectmen, and the money was paid over to the town upon the faith of that acceptance and vote. It is certainly parliamentarily incorrect to pass the vote of April 6th, 1891, depriving the Selectmen of the power to make distribution of the net proceeds granted by the vote of April 6th, 1885, until that vote has been rescinded. Indeed, it would be somewhat difficult to determine what your duty would be as custodian of said fund, in case it were necessary to do so, solely upon the question of the failure of the town to rescind its former vote; but, fortunately, the question whether you can legally pay the amount referred to from the "surplus now on hand " does not depend on any question of parliamentary law or upon any nice distinctions of the legal effect of the vote of April 6th, 1891, upon the vote of April 6th, 1885.
The town accepted the trust upon the terms contained in Item 22. above quoted, and the legality of the vote of April 6, '91, can be properly determined by the construction of said Item, which is couched in reasonably plain language, and as free from ambiguity as such bequests are usually made.
It must be borne in mind that this Item is contained in a will, which belongs to a class of written instruments in which there are found few, if any, so well defined and precise expressions as in deeds of real estate or other contracts, in writing, between two or more living parties, which are usually subject to the criticisms of parties having diverse interests, and as wills are usually the expres- sion of one man's wish, a greater looseness of expression has al- ways been tolerated; and in the construction of all testamentary
108
instruments there are no such exact and iron-clad rules as are found in the law relating to deeds and other written contracts. The fundamental and cardinal rule to be invoked, in the construc- tion of a will or any part thereof, is, to ascertain the testators intention. What the testator intended at the time he executed his will the Courts will strain to discover. It may be laid down as a safe rule that if the Courts can discover from the will itself, from the testator's surroundings, or almost any other extrinsic evidence, what his purpose and intention was, they will execute that intention unless it contravenes the law or some sound govern- mental policy.
It is hardly necessary to go outside of Item 22 of Mr. Sweet- ser's will, to discover what lay in his mind at the time he wrote it. It is apparent that his purpose was twofold : first, to make provision for a course of lectures, which should tend to improve and elevate the public mind ; and second, to make some provision to aid the worthy poor of the town.
To do this, he bequeathed to the town two sums of money amounting to ten thousand dollars. He directed that the income thereof should be expended yearly. He directed that a reasona- ble admission fee to such lectures should be charged. The in- come of the fund and the receipt from the sale of tickets, would constitute the fund placed at the disposal of the managers of the lectures, and make one side of the account. The expenses in- curred in providing for the lectures would make the other side of the account, and the excess of the sum placed at the disposal of the management over their expenses would constitute the net pro- ceeds referred to in said Item. These net proceeds constitute the fund, which is to be used for the second purpose named. The account must be balanced annually, in order to make it certain that the income is expended yearly, and that the worthy poor of the town receive the aid that the testator intended they should. If the account is not to be balanced each year and the net pro- ceeds distributed, it may very properly be asked, when shall it be done and who shall determine the time? when shall the net pro- ceeds referred to in the will be determined? Shall the account be balanced once in five years, once in ten years, or once in a hundred years? Shall the excess of receipts over expenses be allowed to accumulate for generations, and then be distributed to the worthy poor living in the town, on a single day? Certainly no one will maintain that such was the intention of the testator, or that such is a reasonable construction of his language ; and yet, it follows logically and inevitably, unless the account is balanced and the net proceeds ascertained each year. The only claim that can be made to any other construction is the fact that the word " yearly," or some synonymous word, is not used in connection
109
with the distribution of the net proceeds ; but it must be remem- bered that the whole Item is to be considered in determining what any part of the same means, and that no clause or sentence can be selected and construed by itself.
If we seek any evidence outside of the will to aid in ascertain- ing the intention of the testator, we may very properly recall the fact that Mr. Sweetser was born and lived in New England, where lectures and courses of lectures have been held for a great many years, and that he was familiar with the usual custom of having such lectures in courses, during the autumn and winter months of each year, and that the profit or losses of such courses have been 'usually computed at the close of the season; and it may be well inferred that this fact was in his mind when his will was drafted.
If I am right in the conclusion to which I have arrived, that the balance must be struck and the "net proceeds" ascer- tained annually, it follows that when this is done such balance, or net proceeds, becomes instantly a trust fund, in the hands of the holder, to be paid over "to such charitable organization in said Wakefield as the municipal officers may designate, to be distrib- uted among the worthy poor of the town," and cannot be diverted to any other purpose ; and when it once partakes of that nature it cannot be changed; and any accumulation of profits in any year, or series of years, cannot be used for the purpose of paying any deficiency accruing in any subsequent year.
I therefore answer your question, that the town had no legal right to pass the vote of April 6th, 1891, and that the same is not binding, and that you cannot, as Town Treasurer and custodian of the funds, pay the amount referred to in said vote, for the purposes therein specified, from the accumulation of profits or net proceeds of former years.
Yours respectfully,
(signed) S. K. HAMILTON.
The position of the Treasurer having been sustained, the Board of Selectmen ordered the distribution of the net proceeds referred to in my last report, and the same has been disbursed as follows : May 14, 1891, paid G. A. R. Post 12, Relief Com., $50 00 June 12, 1891, paid the Sweetser Charity, Mrs. W.
E. Rogers, Treas., . 76 33
Total, $126 33
NOTE. For particulars regarding "The Sweetser Charity " see the report of the Selectmen.
110
The sixth course of lectures, season of 1891-2, has consisted of ten lectures. The course tickets were placed at 75 cents each, and the evening tickets at 15 cents, a slight advance upon the fees for the previous two years. There were 227 season tickets sold, as against 365 in the previous course, and at time of writing this report (at the close of the sixth lecture) the total evening admis- sions were about the same as the preceding course. On account of the closing lecture not being delivered until Feb. 15, it is not feasible to print the financial exhibit in this report.
It would be advisable, if the Trustees would arrange future . courses to conclude previous to Feb. 1, at which date the town accounts close, so as to be able to render full accounts with other annual reports.
LIST OF TAX DEEDS HELD BY TREASURER FOR NON-PAY- PAYMENT OF TAXES.
No.
To whom Taxed.
Tax of
Date of Deed.
Am't.
104
Aurelius L. Brown,
1885.
July 13, 1887.
$8 95
106
Henry S. Adams,
1886.
23, 1888.
41 55
108
66
66
1887.
13, 1889.
43 90
109
Sarah W. Stevens,
1887
4 13, 1889.
37 33
112
Charles Toppan,
1888.
Aug. 11, 1890.
69 36
113
John D. Young,
1888.
Aug. 11, 1890.
6 27
114
Isaac Evans,
1888.
Aug. 11, 1890.
6 27
115
Stephen D. Learnard,
1889.
June 27, 1891.
7 48
116
Samuel P. Abbott,
1889.
66
27,1891.
7 48
117
Cyrus N. Campbell,
1889.
66
27,1891.
6 75
Total,
$235 34
111
NOTE ACCOUNT. NOTES ISSUED.
Date.
Amount.
Account.
When Payable.
Rate.
Mch. 5,'91, Apr. 1, “
$5,000 00 Temporary loan,
66
66
Oct. 1, 1891,
42 per ct. discount. 44 per ct. discount.
May 1, “
5,000 00 School House,
Nov. 1, 1892,
66
66 66
5,000 00
1, 1893,
66
66 66
5,000 00
66
1, 1894,
66
66
66
5,000 00
66
66
1, 1896,
66
5,000 00
66
1, 1897,
5,000 00
1, 1898,
1, 1899,
5,000 00
66
1, 1900,
66
5.000 00
66
66
1, 1901,
Jan. 29, '92
10,000 00 Temporary loan, Sept.29, 1892 34 per ct. discount.
Feb. 9, “
6,000 00
Sept. 9, 1892, 34 per ct. discount.
NOTES PAID.
Date of Note.
When paid.
Amount.
Account.
Dec. 18, 1890,
Sept. 18, '91,
$5,000 00 Temporary Loan.
July 7, 1884,
20,'91,
1,000 00
Park House.
Jan. 29, 1891,
29,'91,
5,000 00
Temporary Loan.
Apr. 1, 1891,
Oct.
1, '91,
5,000 00
Temporary Loan.
June 1, 1887,
66
1, '91,
4,000 00
Funded Loan.
Mch. 5, 1891,
5, '91,
5,000 00 Temporary Loan.
Nov. 13, 1883,
.
Nov. 13, '91,
1,500 00 Hamilton School-house.
$26,500 00
--
Coupon notes, payable to
bearer, bearing interest at
the rate of 4 per ct. per an-
num, payable semi-annual-
ly. Sold at 1.01 and ac-
crued interest, deliverable
at Treasurer's option, pre- vious to Dec. 31, '91.
Total,
$76,000 00
Oct. 5, 1891,
5,000 00
1, 1895,
5,000 00
5,000 00
112
STATE AID.
The Treasurer has paid the following individuals State Aid by direction of the Selectmen. This amount is annually reimbursed by the State.
William Ahlert, $4 00
Matilda L. Kidder,
$48 00
Wm. W. Bessey,
48 00
Lucinda Locke, 48 00
Margaret Bladden, 48 00
Margaret Madden, 48 00
Mary V. Brown,
48 00
James Miller, 24 00
Willard B. Burbank, 21 00
Elizabeth Moses, 48 00
Augusta M. Chandler,
48 00
Mary Newhall,
48 00
Peter Connell,
24 00
Dennis O'Connell,
48 00
Adah E. Cowdry,
48 00
James Oliver,
54 00
Lizzie S. Cutter.
48 00
Johanna Orpin,
48 00
John Davis,
36 00
W. D. Parker,
48 00
Annette Davis,
36 00
Flora W. Parker,
48 00
James Dupar,
40 50
Andrew J. Ryder,
5 00
Rodney Edmunds,
72 00
William Sweeney,
4 00
Wm. O. Evans,
18 00
Emily O. Stoddard.
48 00
Honora Evans,
16 00
John P. Swain, 48 00
Mary Fay,
12 00
Charles G. Swett,
16 00
Juliette Faunce,
32 00
Windsor M. Ward,
72 00
Orlando N. Gammons,
24 00
Lydia B. Ward,
48 00
Caroline Goodwin, :
24 00
James Weary,
60 00
Mary V: Hall,
48 00
Maria Welch,
48 00
Micah Heath,
54 00
George H. Wiley,
48 00
Sarah Heath,
9 00
Julia Wiley,
48 00
Harriet E. Hewes.
24 00
Louisa Winch,
24 00
Walter Holden,
72 00
Justin Howard,
24 00
Total,
$1,881 50
N. C. Hunter,
24 00
113
RECEIPTS FROM LICENSES.
Chas. F. Hartshorne, Auctioneer, $2 00
John Day, 66
2 00
J. D. Mansfield, 6th class liquor, 1 00
J. Clarence Oxley,
66
1 00
S. E. Ryder, 66. 66
1 00
H. M. & L. W. Cross, “ 66 (two)
2 00
J. W. Perkins, Steamer, 5 00
Harper Bros., Circus,
5 00
W. L. Main,
6 00
C. H. Cheever, Fireworks,
1 00
Aaron Butler,
1 00
A. P. Linnell,
1 00
H. C. Nutting, 66
1 00
E. E. Lee, 66
1 00
Cutler Bros.,
1 00
C. A. Cheney,
1 00
C. F. O'Connell, 66
1 00
S. E. Gordon,
Victualer,
2 00
Clara Jess,
2 00
Alanson R. Wiley, Steam Engine,
2 00
$39 00
15
114
LOAN ACCOUNT.
Amount of loan, Feb. 14, 1891, . $53,660 84
Since hired by Treasurer, .
. 76,000 00
$129,660 84
Amount paid since Feb. 14, 1891, .
. 26,500 00
Amount outstanding,
$103,160 84
Distributed as follows :
Thomas Winship, Cashier, due Sept. 9, 1892, . . $6,000 00 Southbridge Savings Bank, due Sept. 20, 1892, 1,000 00 · Brewster, Cobb & Estabrook, due Sept. 29, 1892, . 10,000 00 Wakefield Savings Bank, due Oct. 1, 1892, · 1,500 00
Cambridgeport Savings Bank, due Oct. 1, 1892,
·
4,000 00
5 Coupon Notes to bearer, $1,000 ea., due Nov. 1, 1892, 5,000 00 Lynn Institution for Savings, due Nov. 13, 1892, 1,500 00
Southbridge Savings Bank, due Sept. 20, 1893, ·
£ 1,000 00
Wakefield Savings Bank, due Oct. 1, 1893, 1,000 00 · 5 Coupon Notes to bearer, $1,000 ea., due Nov. 1, 1893, 5,000 00 Lynn Institution for Savings, due Nov. 13, 1893, 1,500 00 5 Coupon Notes to bearer, $1,000 ea., due Dec. 1, 1893, 5,000 00 Wakefield Savings Bank, due Oct. 6, 1894, 2,323 34 .
5 Coupon Notes to bearer, $1,000 ea., due Nov. 1, 1894, 5,000 00
66 $1,000 ea., " Dec. 1, 1894, 5,000 00 5
Wakefield Savings Bank, due Oct. 6, 1895, . 1,337 50 5 Coupon Notes to bearer, $1,000 ea., due Nov. 1, 1895, 5,000 00
4 66
$1,000 ea., " Dec. 1, 1895, 4,000 00
5
$1,000 ea., " Nov. 1, 1896, 5,000 00 4
66 $1,000 ea., " Dec. 1, 1896, 4,000 00
5
66 66 66 $1,000 ea., " Nov. 1, 1897, 5,000 00
66 $1,000 ea., " Dec. 1, 1897, 4,000 00 4
66 66 66 $1,000 ea., “ Nov. 1, 1898, 5,000 00 5
5
$1,000 ea., "
'" 1,1899, 5,000 00
5
66
$1,000 ea., «
1,1900, 5,000 00
5
66
66
66 $1,000 ea., "
"י 1,1901, 5,000 00
.
Total,
. .
$103,160 84
115
TOWN DEBT.
Amount of Notes Outstanding, . $103,160 84
Accrued interest to Feb. 1, 1892,
748 57
Balance of interest due J. Nichols Tem- perance Fund, 181 66
Balance of interest due C. Sweetser Burial Lot Fund,
321 62
Due on account New School-house ap-
propriation,
11,539 01
Unexpended balance, Beebe Town
Library, .
78 64
Outstanding Town Orders,
4,267 96
Total,
$120,298 30
LESS AVAILABLE ASSETS.
Cash balance in Treasury,
$16,451 78
Due from State for State Aid, 1891,
1,860 00
66 66 " Military Aid, 1891, 302 00
66
66 " State and Military
Aid, January, 1892, .
183 00
Uncollected taxes of 1891, warrant,
16,458 62
" 1890, .
5,365 03
Total,
40,620 43
Net debt,
$79,677 87
COMPARISON.
Net debt as above Feb. 11, 1892, $79,677 87
( " as reported Feb. 14, 1891, Increase in net debt, . -
33,052 25
$46,625 62
Loans outstanding Feb. 11, 1892, $103,160 84
166 Feb. 14, 1891,
53,660 84
Increase in Loans, - -$49,500 00
·
.
116
Dr. THOMAS J. SKINNER, Treasurer.
.
To Cash balance in Treasury as per report Feb. 14,'91, $2,238 20 hired on Town Notes, . 76,000 00
C. F. Woodward, Collector, Taxes of 1891, 67,666 99 66
66
66 1889,
5,606 86
State Treasurer, acct. Corporation Taxes, . 3,471 26
66
National Bank Tax, .
1,068 07
66
State Aid, 1890,
1,720 50
66
66
66 Support of State Pau- pers, 3 82
Temporary Support of State Paupers, 27 97
" Burial Indigent sol- diers, . 35 00
66 Armory Rent, .
400 00
County Treasurer, Dog Tax of 1891, . ·
616 20
Rent of Court Room, 200 00
Selectmen, Receipts from Town Hall, 434 00
Sale of Old Yale Engine, . 1 00
Rebate on House numbering,
50
Error refunded, "Highway,"
12
Overseers of the Poor, Receipts, 1,733 39
Road Commissioners, 850 50
School Committee, Tuition, 78 00
Fish Committee, Receipts, 62 75
interest from last year, 1 43
C. F. Hartshorne, Town Clerk, sale of Town Hall plans, 2 40
Harriet A. Shepard, Librarian, receipts, 35 16
Interest on Beebe Town Library funds,
180 00
66 " Sweetser Lecture funds,
400 00
66
" Sweetser Burial Lot fund,
40 00
Premium and interest on School-house Loan, W. N. Tyler, Clerk of Court bal. of fines due Town,
308 54
Trustees of Old Wakefield Band, Donation to Library, 45 84
Tax deeds released, 59 00
Sundry licenses, 39 00
Mason & Hinckley, survey by Fence Viewers, 3 00
Interest on deposits,
71 45
1890, 8,079 65
Military Aid, 1890, .
286 00
66
861 09
$172,627 69
117
in account with the TOWN OF WAKEFIELD, Cr.
By Cash paid Selectmen's Orders, $114,613 96
Principals on Loans, . 26,500 00
Interest on 66 . 3,329 11
State Treasurer, State Tax, 3,270 00
National Bank Tax, . 925 69
66 ¿ Liquor License receipts, 1 25
County Treasurer, County Tax, .
3,510 12
State Aid to sundry persons, 1,881 50 Town Library bills (see Library finances), . 1,293 75 Reading Room bills, 170 90
T. J. Skinner, Treas. Sweetser Lectures, In- come of fund,
400 00
Distribution of Net proceeds from Sweetser Lectures :
G.A.R.Post 12, Relief Com., $50 00
The Sweetser Charity, 76 33
126 33
C. F. Woodward, Collector, acct. tax deeds,
21 71 Cash paid acct. "J. Nichols Temp. Fund," W. N. Tyler, Clerk of Court, bal. of fines due Court, 2 27
50 00
Interest on Flint Memorial Fund, 60 00
Recording Tax Deeds, 3 00
Total Cash paid out, . $156,159 59 Balance in Treasury Feb. 11, 1892, . 16,468 10
$172,627 69
118
Dr. THOMAS J. SKINNER, Treasurer,
To Balance unexpended from last year, $125 75
Annual appropriation, 400 00
45 84
Donation from Trustees of old Wakefield Band, . Interest from Dr. Hurd Fund, 1 yr. to Dec. 1, '91, 100 00 Interest from C. Wakefield Fund, 1 yr. to Dec. 1,1891, 20 00
Interest from Flint Memorial Fund, 1 yr. to Feb. 1, 1892, 60 00
Dog tax of 1890, ·
585 64
Mrs. H. A. Shepard, Librarian, fines, cards, etc., 30 91
Mrs. H. A. Shepard, sale of catalogues, 17 at 25c, 4 25
$1,372 39
Dr. THOMAS J. SKINNER, Treasurer,
To Annual appropriation,
$175 00
$175 00
119
in account with the BEEBE TOWN LIBRARY, Cr.
By Mrs. H. A. Shepard, Librarian, salary to Feb. 1, '92 66 66 sundry supplies, .
$595 92 17 73
W. B. Clarke & Co., acct. books, $121 38
Little, Brown & Co., 66 167 51 ·
N. J. Bartlett & Co.,
113 93
Estes & Lauriat, 66 ·
48 00
G. H. Walker & Co., .
15 00
J. George Cupples, 3 00
C. L. Webster & Co.,
3 00
New Eng. Magazine Co.,"
12 50
Dudley Publishing Co., " 66 1 75 .
486 07
P. D. Meston, repairs of books, .
31 75
Greenough, Hopkins & Cushing, paper,
2 80
V. H. Hall & Co., paper,
8 40
C. W. Eaton, printing,
41 50
M. P. Foster, printing and advertising,.
20 65
McDorman & Warren, step ladders,
7 50
G. M. Leavens & Son, chairs
14 00
D. P. Rolfe, repairs,
3 00
Geo. H. Taylor & Co., «
6 68
Dunshee Bros.,
19 83
R. H. Mitchell,
21 52
Edw. H. Sheldon, sundries,
4 40
Crystal Lake Ice Co., ice,
8 00
John G. Morrill,
4 00
Total expended,
. $1,293 75
Balance unexpended, .
78 64
$1,372 39
in account with the PUBLIC READING ROOM, Cr.
By C. A. Cheney, for Periodicals,
$170 90
Balance unexpended, . 4 10
$175 00
.
120
INTEREST ACCOUNT.
Appropriation authorized,
$4,000 00 .
Paid Coupon interest, . $1,880 00
Brewster, Cobb & Estabrook, 388 87
Wakefield Savings Bank, . 353 28
Cambridgeport Savings Bank, ·
294 67
Lynn Institution for Savings,
172 15
Southbridge Savings Bank,
108 89
Thomas Winship, Cashier,
131.25
Flint Memorial Fund,
60 00
J. Nichols Temperance Fund, 47 37
C. Sweetser Burial Lot Fund,
10 95
Total.
. $3,447 43
Less premium on notes sold. . $500 00
Less accrued interest
on same, . . 361 09
861 09
Total,
2,586 34
Balance unexpended,
. $1,413 66
The Treasurer would recommend that the sum of $4,500 be raised and appropriated for the payment of interest upon the Town Debt and for Temporary Loans.
It will be necessary also to provide for the payment of $2,500 of the principal of the debt maturing during the coming year. This amount was left unprovided for by the rescinding of votes (July 22, 1889,) relative to the Hamilton School House Loan and the Park Loan.
I recommend, therefore, the raising of $2,500 for the payment of the town debt.
121
Other loans maturing during the year are provided for by pre- vious votes of the town, as follows :
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