USA > Massachusetts > Middlesex County > Wakefield > Town annual report of the officers of Wakefield Massachusetts : including the vital statistics for the year 1914 > Part 19
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355
Expended :
O. H. Fessenden, 35 death returns, Jan. 1, 1913, to Jan. 1, 1914 $8.75
E. H. Wells, 28 birth returns, 1913 7.00
Richard Dutton, 104 birth returns, Novem- ber, 1913, to November, 1914 26.00
F. T. Woodbury, birth returns, (149, 1912 and 1913; 69, 1914) 54.50
Chas. E. Montague, birth returns, 22, 1913 and 1914 5.50
J. W. Heath, 46, 1913; 41, 1914 21.75
Oliver Walton, 64 death returns for 1913 ... 16.00
2.00
John T. Stringer, 8 death returns for 1913. . F. S. Hartshorne, return to State of 331 births, 184 deaths, 146 marriages, 1913 231.50
William H. Butler, death returns 68.75
H. M. Dolbeare, printing 16.50
$458.25
Balance unexpended
16.75
$475.00 -
Legal Department
March, 1914, appropriation, salary town counsel. $500.00
March, 1914, appropriation, dept. expenses 100.00
$600.00
Expended :
M. E. S. Clemons, salary to March 1, 1915 .
. . $500.00
Bourdon Studio, pictures 9.00
A. C. Saunders, pictures 1.50
L. B. Linnell, services 1.00
M. E. S. Clemons, sundry expenses 14.72
$526.22
Balance unexpended
73.78
$600.00
356
Registrars
March, 1914, appropriation, salary of board. $315.00 Paid salary of board to March 1, 1915 $315.00
Miscellaneous Expenditures
January, 1914, appropriation $600.00
March, 1914, appropriation
900.00
$1,500.00
Expended :
Helen D. Gilman
$50.00
Carter's Ink Co.
2.20
Alonzo D. Moran, atty., settlement McDon- ald's suit
100.00
Niagara Searchlight Co.
3.16
H. M. Dolbeare, printing, etc.
792.10
American Express Co.
.29
Falcon Sign Co., sign
3.25
George H. Taylor
19.91
John M. Cate, agent
50.00
Thomas P. Loughlin, repairs drink. fountain.
13.49
A. A. Mansfield, weighing coal
45.36
Scott Printing Co.
5.00
James J. Pollard, dog officer
20.00
Guy McLain, auto hire, insp. of bldgs
6.00
A. B. Comins
.25
Travelers Ins. Co., prem. Emp. Lib. ins.
200.00
W. S. Greenough & Co.
1.00
Town of Wakefield, highway dept., cleaning dump . 4.50
Hoyt B. Parker, salary, bldg. inspector
25.00
George H. Taylor, repairs Wak. estate
2.00
C. S. Knowles, sign .75
357
Cleaning cesspool, as per pay roll 13.38
Jacob C. Hartshorne, salary, fish warden. . . 25.00
$1,382.64
Transferred to Assessors' Dept.
32.10
Balance unexpended
85.26
$1,500.00
Nahant Street Relocation
Jan. 1, 1914, balance available
$356.00
Balance Dec. 31, 1914
$356.00
Band Concerts
March, 1914, appropriation
$440.00
Expended
$440.00
July Fourth
March, 1914, appropriation $500.00
Expended
$467.32
Balance unexpended, Dec. 31, 1914.
32.68
$500.00
Finance Committee
Jan. 1, 1914, balance available (salary) $50.00
March, 1914, appropriation, salary of secretary 50.00
March, 1914, appropriation, dept. expenses 15.00
$115.00
358
Expended :
W. H. Cartland, salary, 1913 $50.00
Louis J. Gordon, salary, 1914
50.00
H. M. Dolbeare, supplies 7.60
$107.60
Balance unexpended
7.40
$115.00
Tax Collector
March, 1914, appropriation, salary
$650.00
March, 1914. appropriation, dept. expenses 325.00
$975.00
Expended :
Salary of collector to March 1, 1915 $650.00
Chas. F. Hartshorne, premium on bond 75.00
S. B. Dearborn 45.33
H. M. Dolbeare 63.70
Chester W. Eaton, exam. titles
25.00
H. B. McArdle, supplies
2.40
Birmingham Pen Co., supplies
1.25
C. C. Hager & Co., supplies
1.50
Marjorie Walton, services
14.60
Marjorie L. Bunker, services
3.80
Lizzie M. Jenkins, services 15.38
Everett M. Winslow, services
3.20
William D. Macleod, services
2.50
Norman B. Kingston, services
4.00
George W. Butterfield, services
3.00
$910.66
Balance unexpended
64.34
$975.00
359
Inspector of Plumbing
March, 1914, appropriation $500.00
January, 1914, appropriation 100.00
$600.00
Paid David Taggart, inspector
$600.00
Treasurer
March, 1914, appropriation, salary $750.00
March, 1914, appropriation, dept. expenses 500.00
$1,250.00
Expended :
Salary of Treasurer to March 1, 1915. $750.00
C. F. Hartshorne & Son, prem. on surety bond 125.00
Scott Printing Co. 23.03
American Express Co. .21
Globe-Wernicke Co., supplies
19.00
G. W. Todd & Co., supplies
34.30
Geo. Walker, Treas., refund of recording fees, tax title deeds 100.26
Balance unexpended 198.20
$1,250.00
Moderator
March, 1914, appropriation $25.00
Paid Thomas G. O'Connell $25.00
Town Clerk
March, 1914, appropriation, salary $200.00
March, 1914, appropriation, dept. expenses 75.00
$275.00
360
Expended :
F. S. Hartshorne, salary to March 1, 1915 .. $200.00
Lucas Bros., supplies .70
F. S. Hartshorne, supplies, typewriter repairs 16.58 A. B. Comins, express .15
Geo. E. Dunbar Co., express
8.75
George H. Flint, express
1.50
S. B. Dearborn, express
11.00
W. S. Greenough & Co., express 4.25
H. M. McArdle, express 1.25
Chas. F. Hartshorne & Son, prem. on bond .. 4.00
H. M. Dolbeare 7.75
H. A. Simonds, posting notices 2.00
H. A. Shepard, services 7.80
C. C. Hager & Co., supplies 1.10
A. H. Thayer, supplies .50
Library Bureau 3.38
$270.71
Unexpended balance
4.29
$275.00
Reserve Fund
March, 1914, appropriation .$2,000.00
Transferred to Forest Warden $367.81
Transferred to Police Dept. 960.54
$1,328.35
Balance unexpended, Dec. 31, 1914
671.65
$2,000.00
-
High School Special Committee
January, 1914, balance available
$96.80
Balance unexpended Dec. 31, 1914
$96.80
361
Soldiers' Relief
January, 1914, appropriation $600.00
March, 1914, appropritaion 3,400.00
$4,000.00
Expended
. $3,516.07
Balance Dec. 31, 1914 483.93
$4,000.00
State Aid
January, 1914, appropriation $600.00
March, 1914, appropriation 3,400.00
$4,000.00
Expended
.$2,836.00
Balance Dec. 31, 1914 1,164.00
$4,000.00
Tree Warden
January, 1914, appropriation $50.00
March, 1914, appropriation, salary
25.00
March, 1914, appropriation, dept. expenses 500.00
$575.00
Expended :
F. T. Woodbury, salary $25.00
W. W. Whittredge, supt., care of trees 10.58
Patsy Copone, services 9.00
John Landry, services 1.28
Wanamaker & Feindel, supplies 2.25
Geo. E. Ramsdell, services 12.50
Killorin Con't Co., services 100.00
362
Eden O. Leevis, services 75.90
Labor as per pay rolls 336.73
$573.24
Unexpended balance Dec. 31, 1914
1.76
$575.00
Military Aid
January, 1914, appropriation $50.00
March, 1914, appropriation 400.00
$450.00
Expended
$220.00.
Balance unexpended
230.00
$450.00
Memorial Day
March, 1914, appropriation $400.00
Expended
Spanish War V. A.
$50.00
G. A. R.
350.00
$400.00
Moth Department
January, 1914, appropriation $1,061.00
March, 1914, appropriation 5,239.00
$6,300.00
Expended :
C. S. Knowles, sharpening saws
$6.40
W. H. Frawley, teaming
1.25
363
A. B. Comins, express 14.90
T. E. Giles, supplies 2.00
State Forester's supply store 829.68
George H. Taylor, supplies 5.22
H. M. Dolbeare, supplies 14.75
Fitzhenry-Guptill Co., supplies
.20
Frost Insecticide Co., supplies 1.00
Killorin Cont. Co. 19.15
J. Wallace Grace 2.99
Wakefield Shoe & Clothing Co.
1.00
E. I. Purrington
16.60
Wanamaker & Feindel
10.00
American Oil & Gasoline Co. 24.75
Commonwealth of Massachusetts, supplies .. 827.18
W. W. Whittredge, services 576.00
Labor as per pay rolls 3,186.03
Lizzie M. Jenkins, services 1.00
$5.540.10
Balance unexpended
759.90
$6,300.00
Collection of Garbage
March, 1914, appropriation authorized .$1,500.00
Expended, Thomas J. Paon $700.00
Balance Dec. 31
800.00
$1,500.00
Common and Park
January, 1914, appropriation $100.00
March, 1914, appropriation 1,640.00
Interest from trust funds 120.00
$1,860.00
364
Expended :
R. J. Farquhar & Co., supplies $62.24
Eaton's Express . 3.90
J. Wallace Grace, supplies 2.90
John Minniken, services
24.90
H. M. Dolbeare, supplies
7.40
Water Department
3.00
H. A. Millett, services
10.70
E. L. Rowe & Son, supplies
4.52
Municipal Light Plant
3.50
Carter's Seed Co., supplies
12.50
Charles Doyle, services
385.18
Curley Bros., supplies
10.75
S. M. Seabury
25.00
Frank Toth & Son, services 6.00
Jos. H. Prince Paint Co.
21,65
Jos. H. Prince Paint Co.
12.50
Peter Murray, services
22.50
Wm. E. Knox, labor and supplies 104.03
Edith M. Montague, supplies
7.40
Killorin Cont. Co., supplies
70.67
Geo. H. Taylor, supplies
9.12
Bowser & Co., supplies
1.45
C. S. Knowles, services
9.75
Geo. T. McLauthlin Co., supplies
49.00
Bay State Nurseries, supplies
205.50
William H. Murray
62.00
Labor as per pay rolls
770.94
$1,860.00
Fire Motor Apparatus
March, 1914, appropriation $7,400.00
Expended :
Peerless Motor Car Co. of N. E. $6,445.16
W. W. Wilder 150.00
365
C. L. Jeanes & Co.
450.00
1
Amer. La France Fire Eng. Co.
105.46
Jos. J. Hughes Unexpended balance
242.07
7.31
$7,400.00
Hydrant Rental
March, 1914, appropriation $4,185.00
Expended, Water Department .$4,185.00
Insurance
March, 1914, appropriation $150.00
Expended :
P. J. Kelley
$87.00
Charles F. Hartshorne & Son
14.40
Balance unexpended
48.60
$150.00
Land Damage, Railroad St.
January, 1914, balance available
$165.00
Land Damage, Water St.
January, 1914, balance available
$200.00
Land, Park Purposes, Wakefield Junction
January, 1914, balance available
$378.00
Expended, B. & M. R. R.
$378.00
366
Land for Park Purposes
January, 1914, balance available $401.00
Town Hall
January, 1914, appropriation $439.00
March, 1914, appropriation
3,061.00
Transferred from Selectmen's account 19.66
$3,519.66
Expended
George H. Taylor
$459.23
N. E. T. & T. Co.
7.28
Municipal Light Plant
683.42
H. A. Feindel 40.37
Gilchrist & Stewart
15.40
G. F. Gurney Co.
27.31
Lucas Bros.
3.50
O. E. Sheldon
12.70
Dana Dudley
.90
George B. Robbins Dis. Co.
25.27
N. E. Towel Supply Co. 12.00
6.37
A. B. Comins 5.16
J. J. Forbes Co.
26.58
W. A. Prescott
23.02
Baldwin Mfg. Co.
3.25
Knight & Thomas
42.00
J. W. Poland 1.25
13.50
Morrill Atwood Ice Co.
15.60
J. D. Alden 13.54
Wakefield Chemical Co.
1.10
Water Department
60.00
A. C. Verge .90
The Formocone Co.
5.75
George T. Johnson Co.
C. B. Dodge Co.
367
Edward B. Nye 10.00
Cutler Bros.
5.00
Curley Bros. 79.75
S. M. Seabury
6.00
H. F. Miller & Sons Co.
3.25
Falcon Sign Co.
1.50
Somerville Brush Co.
2.17
Thomas Hickey 534.52
E. I. Purrington
.50
H. I. Dallman & Co. 8.09
S. Berry & Son 10.00
Cudahy Packing Co. 7.50
American Express Co. .21
H. M. Dolbeare
1.50
I. M. Cutler
3.10
Mrs. Charles W. West
1.63
Otto Johnson 22.00
Charles Ferguson
5.00
Art Metal Construction Co.
280.00
Killorin Cont. Co.
7.85
Charles F. Young
.50
Labor as per pay roll and janitor's salary. 1,024.19
$3,519.66
Rifle Range
March, 1914, appropriation $450.00
Expended :
Bay State Military Rifle Asso. $222.16
Balance unexpended Dec. 31, 1914
227.84
$450.00
Auditors' Balance Sheet, 1914
Department
Balances
Jan. 1, 1914
Overdrafts
Jan. 1, 1914
Appropriations
Jan. 1914
Appropriations
March, 1914
Appropriated
Total Amount
Appropriated
Credits
Available
Total Amount
Total Amount
Expended
Overdraft
Available
Jan. 1, 1915
Revert to Treas.
Board of Health
$300.00
$2,700.00
$3,000.00
$3,000.00
$2,996.93
$3.07|
$3.07
Collection of Garbage
1,500.00
1,500.00
1,500.00
700.00
800.00|
800.00
Cemetery Dept.
25.00
625.00
650.00
650.00
617.58
32.42
32.42
Common and Park
100.00
1,640.00
1,740.00
120.00
1,860.00
1,860.00|
Fire Dept.
1,000.00
11,000.00
12,000.00
12,000.00
11,982.13
17.87
17.87
Chief Engineers
200.00
1,275.00
1,475.00
1,475.00
1,475.00
Motor Apparatus
7,400.00
7,400.00
7,400.00
7,392.69
7.31
7.31
Forest Warden
250.00
250.00
367.81
617.81
614.56
3.25
3.25
Fire Alarm .
260.00
830.00
1,090.00
1,090.00
1,059.78
30.22
30.22
Fire Alarm re-location
1,000.00
1,000.00
1,000.00
1,000.00
General Highway
3,000.00
20,280.00
23,280.00
1,142.67
24,422.67
24,422.14
. 53
.53
Main St. Square.
18,000.00
18,000.00
18,000.00
18,000.00
Wharton Park
1,700.00
1,700.00
1,700.00
1,700.00
Engineer's Salary
323.62
1,676.38
1,676.38
2,000.00
2,000.00
Hydrant Rental
4,185.00
4,185.00
4,185.00
4,185.00
Interest.
375.50
18,685.00
18,685.00
14,431.61
33,116.61
33,122.70-6.09
Insurance
150.00
150.00
150.00
101.40
48.60
Land Damage Railroad St.
165.00
165.00
165.00
48.60 165.00
Land Damage Water St ..
200.00
200.00
200.00
200.00
Land, Park purpose, Wak. Jct
378.00
378.00
378.00
Library
. 78
708.00
164.55
1,050.00
1,251.18
2,466.51
2,466.51
Military Aid
50.00
400.00
450.00
450.00
220.00-
230.00
Memorial Day
400.00
400.00
400.00
400.000
Moth Dept.
1,061.00
5,239.00
6,300.00
6,300.00
5,540.10
759.90
759.90
Municipal Light Dept.
569.75
7,865.22
7,865.22
1,461.62
7,579.69
2,316.90
2,316.90
Municipal Lt., Gas Mains Ext
6,000.00
6,000 00
6,000.00
6,000.00
Selectmen's Dept.
1,250.00
1,250.00
1,250.00
1,122.89
127.11
127.11
Auditors . .
415.00
415.00
415.00
404.25
10.75
10.75
Treasury
1,250.00
1,250.00 .
1,250.00
1,051.80
198.20
198.20
84,802.49
1.47
1.47
Municipal Light, Undergr'nd
1,162.88
1,162.88
1,162.88
230.00
Municipal Light, General.
8,334.78
75,990.32
8,334.78
478.86
84,803.96
401.00
401.06
Land, Park purpose.
401.00
401.00
342.00
5,734.73
5,734.73
Main St. Square
$5.734.73
eceipts
Available
9,896.59
Moderator
25.00|
25.00
25.00
25.00
Band Concerts
440.00
440.00
440.00
440.00
July 4th
500.00
500.00
500.00
467.32 .
32.68
32.68
Assessors .
50.00
1,950.00
2,000.00
32.10
2,032.10
2,032.10
Assessors, Clerk Hire
102.49
141.50
141.50
141.50
112.00
29.50
29.50
Town Clerk
275.00
275.00
275.00
270.71
4.29
4.29
Town Clerk, Card Index
9.45
475.00
475.00
475.00
458.25
16.75
16.75
Town Counsel
600.00
600.00
600.00
526.22
73.78
73.78
Rifle Range
450.00
450.00
450.00
222.16
227.84
227.84
Finance Comm.
50.00
65.00
65.00
115.00
107.60
7.40
7.40
Registrars
315.00
315.00
315.00
315.00
Tax Collector
975.00
975.00
975.00
910.66
64.34
64.34
Election, Town Meeting
1,350.00
1,350.00
1,350.00
1,053.55
296.45
296.45
Inspector of Plumbing
100.00
500.00
600.00
600.00
600.00
Inspector of Milk .
160.00
160.00
160.00
128.75
31.25
31.25
Sealer of Weights
175.00
175.00
175.00
148.83
26.17
26.17
Collector of Milk Samples
50.00
50.00
50.00
41.67
8.33
8.33
Inspector of Animals
200.00
200.00
200.00
200.00
Miscellaneous Expenses
600.00
900.00
1,500.00
1,500.00
1,414.74
85.26
85.26
Nahant St., re-location
356.00
8,665.00
9,965.00
960.54
10,925.54
Poor Dept.
1,666.00
12,709.00
14,375.00
14,375.00
13,917.90
457.10
457.10
Reading Room
45.00
255.00
300.00
300.00
300.00
Reserve Fund.
2,000.00
2,000.00
2,000.00
1,328.35
671.65
671.65
School Dept., Gen.
12,570.00
50,938.00
63,508.00
63,953.98
63,953.98
School Dept., Contingent
400.00
5.600.00
6,000.00
6,000.00
5,987.49
12.51
12.51
School Dept., Evening Sch'l
547.00
453.00
1,000.00
113.40
1,113.40
1,063.86
49.54
49.54
School Dept., Fuel
100.00
4,700.00
4,800.00
57.05
4,857.05
4,857.05
School Dept., Supplies
283.00
3,417.00
3,700.00
203.53
3,903.53
3,903.53
School Dept., Practical Arts
650.00
650.00
650.00
650.00
Chap. 471, Acts 1911
1,075.00
1,075.00
1,075.00
1,008.90
66.10
High School, Special Course
96.80
96.80
96.80
96.80
Sewer Maintenance
30.88
200.00
450.00
650.00
817.98
1,498.86
1,492.90
5.96
5.96|
Sewer, Upper Gould St.
2,000.00
2,000.00
2,000.00
1,495.93
504.07
504.07
Sewer, Byron St.
1,500.00
1,500.00
1,500.00
854.42
645.58
645.58
Soldiers' Relief
3,400.00
4,000.00
4,000.00
3,516.07
483.93
483.93
State Aid
600.00
3.400.00
4,000.00
4,000.00
2,836.00
1,164.00
1,164.00
Town Hall
439.00
3,061.00
3,500.00
19.66
3,519.66
3,519.66
50.00
525.00
575.00
575.00
573.24
1.76
1.76
Water Dept. Maintenance
2,500.00
13,300. 00
15,800.00
17,036.82
17,034.73
2.09
2.09
Water Dept., Construction
4,000 00
4,000.00
4,000.00
3,410.50
589.50
589.50
Water Dept., Meters.
3,437.96
3,437.96
2,183.11
1,254.85
1,254.85
1,300.00
10,438.11
487.43
487.43
Police Dept.
356.00
356.00
356.00
9.45
9.45
Town Clerk, Vital Statistics
102.49
102.49
Assessors, Steel Cabinet
$13,019.34 $375.50 $28,388.00| $256,402. 88|$76,154.87 |$284,790.88 |$23,140.81 |$397.105.90|$384,005.48 $6.09| $13,106.51|$5,782.63 |$7,323.88
66.10
600.00
Tree Warden
1,236.82
.445.98
370
AUDITORS' FINAL STATEMENT
The Board of Auditors herewith presents to the Town of Wakefield its report for the fiscal year ending Dec. 31, 1914.
From Jan. 1, 1914, to Jan. 1, 1915, orders to the amount of $328,458.41 have been drawn by the Board of Selectmen on the town treasury. We have examined the vouchers for the payments, and have verified the arithmetic of all bills coming before the Board of Selectmen for payment during the year. We have verified the accounts of such departments as pay money into the treasury, and have examined the books of the Town Treasurer, and find them correct.
The accounts of the town were set up Jan. 1, 1915, under the supervision of the State Bureau of Statistics, and are now being kept in accordance with the State schedule and under the Town Accountant Act.
The Auditors of the Commonwealth stated to our board that, without exception, they found the records and accounts more exact and accurate in our town than in any town so far exam- ined by them.
As the Board of Auditors, by vote of the town, is abolished March 1, 1915, we wish to take this opportunity to thank the citizens of the town for the support given us in questions per- taining to our office, and we feel sure that under the new sys- tem of accounting the results will be well worth the amount expended.
In compliance with the vote of the town, we have compiled the one hundred and third annual town report, and submit the same herewith.
WILLIAM O. ABBOTT, A. STANLEY NORTH, WILLIAM J. STOUT, Board of Auditors.
REPORT
OF AN
AUDIT OF THE ACCOUNTS
OF THE
-
Town of Wakefield
FOR THE
Fiscal Year Ending December 31, 1914
Made in accordance with the Provisions of Chapter .598, Acts of 1910 and a Vote of the Town
FEBRUARY 5, 1915
373
The Commonwealth of Massachusetts BUREAU OF STATISTICS STATE HOUSE, BOSTON
February 5, 1915.
To the Board of Selectmen,
Mr. Forrest A. Seavey, Chairman, Wakefield, Massachusetts.
Gentlemen:
I have to report the completion of an examination of the accounts of the town of Wakefield and the installa- tion of a system of accounts made pursuant to the pro- visions of Chapter 598, Acts of 1910, and amendments, and a vote of the town under said act. This work was placed in charge of Mr. Edward H. Fenton, Chief Accountant of this Bureau, whose report I am enclos- ing herewith, consisting of a statement of the character of the work performed and numerous tabular state- ments bearing upon the financial condition of the town, all of which is respectfully commended to your attention.
Very truly yours, CHARLES F. GETTEMY, Director.
374
Mr. Charles F. Gettemy,
Director, State Bureau of Statistics, State House, Boston.
Dear Sir.
As directed by you, I have made an audit of the accounts of the town of Wakefield and installed an accounting system, petitioned for by vote of the town March 23, 1914.
The accounts of the several departments were audited for the year 1914 and balances, as shown by the books of the town reconciled to December 1, 1914. The books were opened as of that date.
The clerical work under the system in use was found to be accurate; where adjustments were necessary, it was due to the fact that the general scheme did not bring facts out prominently as the system provided will do.
The financial transactions of the town are such as to call for a general interlocking scheme which centralizes the accounting in a single department. From the accountant's books informa- tion relative to receipts, payments, and appropriation accounts will be available at all times.
The town having authorized the appointment of, and the selectmen having appointed, a town accountant, provision has been made for properly carrying out the system installed.
The books of the auditors showed a complete list of appro- priations and greatly assisted in making the audit. It had been their custom to audit bills and pay-rolls before payment and to charge them to their respective appropriations, thereby eliminating overdrafts and errors usually disclosed by original audits.
An examination was made of the several departments receiv- ing for disbursing money and all accounts receivable, as shown by their books, were listed and set up on the accountant's books. A brief description is found in this report.
The balance sheet appended discloses the financial condition of the town. The revenue surplus is less than the accounts receivable of 1913, thereby necessitating the carrying forward of a large amount of revenue loans.
375
The overlay accounts are insufficient to meet abatements granted, and there remains a considerable sum in the outstand- ing tax accounts, a portion of which will in all probability be abated; to the extent to which abatements are allowed will the surplus revenue accounts be further reduced unless prov- ision is made to meet the same.
The revenue loans outstanding at the end of the year should not exceed the free cash on hand plus the current revenue accounts realizable. From the accountant's books similar statements will be prepared, which will show whether sufficient funds are being provided, - if ample provision is not being made, the fact will be reflected in the revenue loan account.
It is recommended that the statutory provisions relative to revenue loans be carefully considered in the preparation of the annual budget. In preparing the budget, appropriations should, so far as practical, be arranged so as to bring the functional costs together, thus presenting to the town in a concise manner the entire cost of any particular service. Flat appropriations enable administrative officers to plan their work for the entire year; for when a certain amount is granted, plus receipts, the amount available for the use of such department is contingent upon the receipts, and is necessarily a constantly changing figure.
The treasurer's cash book was checked and bank balance verified. All receipts and payments were found to be correctly entered and proved to the bank statement. Unpaid orders were listed and set up as a liability against cash.
The collector's accounts were checked and outstanding taxes, and moth and sewer assessments were listed.
The following statement is a summary of the collector's accounts for the year :
Taxes and Assessments - 1912
Uncollected January 1, 1914
ยท per town report $29,976.24
Overpayment $4.20
1910 taxes paid after abatement credited as 1912 4.00
376
1911 taxes paid after abatement
credited as 1912 6.00
1911 taxes credited as 1912 . 2.00
$16.20
$29,992.44
Collections, 1914 .
$28,608.78
Abatements, 1914
1,264.41
Error discovered by town auditors
100.00
Error in town report, Tax book,page 278
10.00
Abatement 1913, credited in 1914
9.25
$29,992.44
Taxes and Assessments - 1913
Uncollected January 1, 1914, per town
report
$108,443.71
Taxes omitted from warrant
17.11
$108,460.82
Collections, 1914 .
$66,533.35
Abatements, 1914
4,293.88
Uncollected, December 31, 1914
37,633.59
-$108,460.82
Taxes and Assessments - 1914
Assessors' Warrant $287,948.88
National Bank Tax
3,205.80
Street Railway Tax
3,456.53
Additional Sewer Assessments
15.44
Additional Polls
36.00
Re-assessments
857.34
Supplementary Warrant
7,381.88 .
$302,901.87
Collections, 1914 .
$178,393.09
Abatements, 1914
6,346.63
Uncollected, December 31, 1914
118,162.15 - -$302,901.87
377
Taxes - 1912
Uncollected, October 19, 1914, per detailed list
$2,218.56 Collections, October 19 to December 31, 1914
$1,531.65
Abatements, October 19 to December 31, 1914
686.91
$2,218.56
Taxes - 1913
Uncollected October 19, 1914 per de- tailed list
$41,194.78
Collections October 19 to December 31, 1914 $5,193.13
Abatements October 19 to December 31, 1914 170.78
Uncollected December 31, 1914
35,830.87
$41,194.78
Taxes - 1914
Uncollected December 1, 1914 per de- tailed list $123,167.45
Collections December 1, to 31, 1914 $7,289.74
Abatements December 1 to 31, 1914 530.77
Uncollected December 31, 1914 . 115,346. 94
$123,167.45
Sewer Assessments - 1912
Uncollected October 19, 1914 per de- tailed list
$117.98
Collections October 19 to December 31, 1914 117.98
378
Sewer Assessments - 1913
Uncollected October 19, 1914 per de-
$1,545.29 tailed list
Collections October 19 to December 31, 1914
$219.28
Uncollected December 31, 1914 .
1,326.01
$1,545.29
Sewer Assessments - 1914
Uncollected December 31, 1914
$1,759.82
Collections December 1 to 31, 1914 $10.96
Uncollected December 31, 1914 . 1,748.86
$1,759.82
Moth Assessments - 1912
Uncollected October 19, 1914 per detailed list
$5.35
Collections October 19 to December 31, 1914 $4.85
Abatements October 19 to December 31,
1914 .50
$5.35
Moth Assessments - 1913
Uncollected October 19, 1914 per detailed list $540.21
Collections October 19 to December 31, 1914 $63.50
Uncollected December 31, 1914 .
476.71
$540.21
Moth Assessments - 1914
Uncollected December 1, 1914 per detailed list. . . $1,140.46
Collections December 1 to 31, 1914 $72.01
Abatements .December 1 to 31, 1914 . 2.10
Uncollected December 31, 1914 1,066.35.
$1,140.46
379
The assessors' warrant for 1914 was checked to the commit- ment book. A difference between the warrant and commit- ment book was adjusted by the issuing of a corrected warrant.
The balance sheet shows the overlay to have been insufficient to meet abatements granted. A sufficient sum should be provided by the overlay or an appropriation should be made to cover abatements in order to insure sufficient revenue to meet departmental appropriations.
The town hall account was checked to the treasurer's cash book and uncollected bills listed.
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