USA > Massachusetts > Middlesex County > Wakefield > Town annual report of the officers of Wakefield Massachusetts : including the vital statistics for the year 1922 > Part 11
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2,523
Percent. of Attendance, 1922.
94.20
Per cent. of Attendance, 1921.
94.77
Length of School Year, Sept. 1921 to June 1922
39 weeks
Days lost, stormy weather, holidays. etc:
High
15 days
Elementary
16 days
Actual length of school year:
High .
36 weeks
Elementary . 35 weeks, 4 days
Special teachers employed . 5
96
Total teaching positions
101
DAY SCHOOLS
Cost per pupil for instruction and maintenance, based on average member- ship for the school year, 1922:
High School, exclusive of general control . $111.48
Elementary School, exclusive of general control. 56.08
All Public Schools, from local taxation 66.18
All Public Schools, from all sources 74.15
Cost per pupil in State. 87.06
Regular teaching positions
APPENDIX B
Grade
Teacher
Pupils Pupils Pupils Pupils 5 bet'n 16 or over 7-14 bet'n 14-16 and 6
Total Enroll- ment
Average Member- ship
Average Attend- ance
Per ct. of| Attend- ance
12 Days' Attend- ance
12 Days' Absence
Tardi- ness
|Dismiss- als
Truancy
High School Lincoln Grade 8
Charles J. Peterson
0
42
324
219
585
553.44
532.65
96.05
96,111
3,799
1,040
475
4
Fannie E. Carter
0
24
16
0
40
40.74
38.85
95.36
13,870
677
23
12
0
7-8
Anne E. Nash.
0
22
12
0
34
30.15
28.24
93.66
9,883
667
15
14
2
7
Eunice W. Fobes
0
33
9
0
42
39.59
38.30
96.74
13,676
464
39
23
0
6
Clara E. Davidson
0
42
4
0
46
46.22
43.90
94.98
15,673
831
51
16
0
5
M. Emma Vinal
0
41
1
0
42
42.31
39.50
93.35
14,102
1,004
58
7
0
4-5
Jessie S. Dyer
0
45
0
0
45
45.27
42.61
94.10
15,213
952
50
10
0
4
Isabel M. Elliot
0
48
2
0
50
48.06
46.70
97.17
16,673
483
10
10
0
3
Ruth E. Hickey
0
33
0
0
33
34.17
31.61
92.50
11,308
917
95
8
1
3
Bernice Hendrickson
0
49
2
0
51
46.84
44.14
94.23
15,760
967
59
12
0
2
Mary I. Hawkins
0
42
0
0
42
39.03
36.49
93.49
13,030
907
30
11
4
2
Hannah J. Ardill
0
32
0
0
32
32 32
30.49
94.33
10,887
656
35
13
0
1
Carolyn M. Burbank
33
14
1
0
18
42.73
39.22
91.78
14,000
1,152
7
9
1
1
Blanche Meserve
32
15
0
0
47
46.27
42.20
91.20
15,066
1,454
73
12
24
8
Ida M. Anderson
0
25
19
0
44
42.97
41.23
95.84
14,718
643
111
19
0
7-8
Laura Boyd
0
20
7
1
28
26.79
25.16
93.91
9,034
593
152
18
2
7
Mary Kalaher
0
36
4
1
41
38.34
36.34
94.78
13,012
816
206
38
0
6
Bessie David
0
39
3
0
42
42.18
40.35
95.66
14,366
823
91
11
1
5
Irene Norton
0
35
1
0
36
35.58
32.92
92.52
11,725
745
59
7
0
3-4
Lillian A. Shaffer
0
46
0
0
46
42.00
39.78
94.71
14,262
797
67
64
0
2-3
Mary E. C. Geagan
2
38
0
0
40
39.09
37.02
94.70
13,256
743
103
29
0
1
Alice J. Kernan
23
4
0
0
27
26.51
24.28
91.58
8,695
801
111
18
0
Hamilton
5-6
Elizabeth Gardner
0
36
0
0
36
35.46
34.00
95.93
12,137
509
41
85
2
3-4
Florence B. Holt
0
16
18
1
35
31.95
29.84
93.39
10,613
612
57
8
0
2-3
0
43
0
0
43
38.63
36.71
95.02
13,145
798
100
27
0
1-2
Louise Cone
23
17
0
0
30
35.47
32.88
92.69
11,804
931
66
10
3
Greenwood
8
Ruth M. Cross
0
16
18
1
35
31.95
29.84
93.39
10,715
775
72
24
1
7
Mae McCarthy
0
28
8
1
37
35.49
33.89
95.49
12,170
573
28
10
1
6
Lila P. McCormick
0
29
2
0
31
29.25
27.17
92.88
9,755
749
41
13
1
5
Agnes Bailey
0
52
1
0
53
48.15
44.79
93.02
16,083
1,208
41
27
2
4
Laura A. Hart
0
47
0
0
47
44.31
41.67
94.04
14,963
945
53
22
1
3
Martha Koford
0
30
0
0
30
30.81
28.69
93.08
5,164
382
31
4
0
1
1
1
No. Different Pupils Enrolled
Warren
Mary E. Kelly
APPENDIX B (Continued)
Grade
Teacher
Pupils Pupils |Pupils bet'n 7-14
bet'n 14-16
Pupils 16 or over
Total Enroll- ment
Average Member- ship
Average Attend- ance
Per ct. of Attend- ance
12 Days' Attend- ance
12 Days' Absence
Tardi- ness
Dismiss- als
Truancy
3
Susie E. Long
0
34
0
0
34
30.93
28.39
91.14
5,083
455
56
13
0
2
Myrta E. Knight
0
51
0
0
51
47.36
43.35
91.53
15,564
1,441
109
23
4
1
Maude E. Parks
51
11
0
0
62
56.29
51.64
91.72
9,271
833
325
12
1
Hurd
6-7
Eleanor B. Ringdahl
0
35
3
0
38
40.40
38.11
94.33
13,682
825
33
24
6
4-5
Nancy E. Starrett
0
43
0
0
43
41.83
39.20
93.71
14,075
943
63
35
4
2-3
Edith S. Fish
0
40
1
0
41
34.68
32.58
93.94
11,666
752
43
14
0
1-2
Lydia Sullivan
19
23
0
0
42
35.48
32.59
91.85
11,702
1,037
35
5
0
Franklin
8
Eliza V. Coburn
0
15
19
0
34
31.60
30.05
95.09
10,789
558
10
9
2
7
Marguerite Flewelling
0
25
9
1
35
31.98
30.58
95.62
10,980
502
27
15
1
6
Marion D. Cram
0
33
5
1
39
39.20
37.23
94.97
13,412
705
48
29
0
5
Gertrude A. Flynn
0
40
2
0
42
43.66
42.06
96.33
15,080
533
21
5
1
4
Maude Arnold
0
41
1
0
42
40.15
38.62
96.18
13,906
275
18
12
1
3-4
Martha Murray
0
25
7
0
32
39.73
38.57
97.08
12,532
210
45
3
1
3
Katherine Kelly
0
41
1
0
42
41.83
39.63
94.74
14,249
742
26
14
0
2
Hester Walker
1
41
0
0
42
42.86
41.06
95.80
14,843
645
65
9
3
1-2
Julia D. Steele
14
24
0
0
38
39.15
36.14
92.31
12,098
1,055
84
4
4
Montrose
6-7
Ida G. Low
0
30
0
0
30
27.13
25.61
94.39
8,709
521
42
9
0
.
3-4-5 | Hazel O. Wilder
0
46
0
0
46
42.16
40.44
95.92
14,519
590
56
20
1
1-2
Charlotte Fish
17
15
0
0
32
29.84
28.00
93.83
10,052
662
66
3
0
Woodville
8
Isabel C. Hill
0
9
12
3
24
22.90
21.60
94.32
7,755
468
37
5
3
6-7
0
25
9
1
35
33.45
30.63
91.00
10,898
1,015
64
25
3
4-5
Elizabeth Guarnaccia
0
40
2
0
42
40.92
38.81
94.00
13,936
755
12
0
6
3-4
Alice Gahagan
0
38
2
0
40
39.60
38.69
95.00
14,399
746
23
0
0
2-3
Ellen Connorton
0
38
1
1
40
38.34
37.33
97.33
13,405
846
23
1
0
1
Harriet E. Salmon
21
20
0
0
41
37.92
36.46
96.14
13,088
1,039
66
8
0
Prospect
3-4
0
32
0
0
32
33.19
31.38
94.54
11,287
693
118
67
0
1-2
Addie Crosman
11
23
0
0
34
32.89
30.76
93.52
11,044
766
138
18
0
Total
290
1,883
528
232
2,933
2,773.23
2,626.00
94.20
834,775
48,972
4,715
1,480
91
-
6
2
1
52
47.64
44.89
94.22
15,882
987
47
2
0
1
Wilda M. Davis
43
Grace Riley
Mabel Kernan
No. Different Pupils Enrolled
5 and 6
167
REPORT OF SCHOOL COMMITTEE
APPENDIX C
School Organization
SUPERINTENDENT OF SCHOOLS
Willard B. Atwell, Ph.B., 1911, Brown University
SUPERINTENDENT'S CLERK Edna Kroener, A. B., 1922, Vassar College
LIST OF REGULAR TEACHERS TO DATE
Name
Grade
Date of first election
Where Educated
High School
Charles J. Peterson, B. A.
Principal
1919
Wesleyan University
Roland H. Kinder, B. S.
Sub-Master
1919
New Hampshire State
Raymond S. Dower
Assistant
1918
Northampton Commercial
Elizabeth F. Ingram
1881
Smith College*
Paul A. Saunders, B. S.
66
1911
Tufts College
Helen F. Gilmore
66
1913
Boston University*
Arthur A. Fulton
66
1915
Northampton Commercial
A. Irene Goddard, A. B.
66
1913
Tufts College
Margaret A. Ryan, A. B.
1905
Boston University
Elise Brecker, A. B.
6
1920
Wellesley College
M. Alice Ryan
66
1902
Simmons College *
Edith C. Cochrane, A. B.
60
1919
Jackson College
K. Olive Hirst, A. B.
60
1919
Boston University
Alice E. Donovan
1918
Salem Normal
R. Edgar Fisher, A. B.
66
1921
Bowdoin College
Harriett Sweetser, A. B.
66
1921
Colby College
Constance Schwab
1921
Boston University*
Ruth F. Hiatt
66
1921
Salem Normal
Elvira Cosman, A. B.
1921
Boston University
Donald White, A. B.
1919
Harvard College
Isabel M. Hirst
Drawing
1916
Mass. Normal Art
Irene F. Laughton
Clerk
1921
Bryant & Stratton
Lillian Hurley, A. B.
Assistant
1922
Notre Dame College
Harriet Mason, A. B.
1922
Wheaton College
Chloe K. Cousins
1922
Boston University
Mildred Jones.
Dom. Sci.
1922
University of Maine
1919
Colgate University
Ethel G. Reed, A. B.
1915
Boston University
Alfred E. Preble, B. S.
1920
Boston University
Helen Crocker, A. B.
I68
TOWN OF WAKEFIELD
Name
Grade
Date of first election
Where Educated
Lincoln
F. Frank Shea
Principal
1902
Westfield Normal
Maude F. Gurney
Assistant
1919
Salem Normal
Eva Merriam
8
1922
Gordon College
Anne E. Nash
8
1921
Gorham, Me., Normal
Eunice W. Fobes
7
1904
Farmington Normal
M. Emma Vinal
5-6
1913
Bridgewater Normal
Clara Davidson
6
1907
Truro Prov. Normal
Jessie S. Dyer
5
1900
Quincy Training
Isabel M. Elliott
4
1900
Wakefield High
Hattie Moore
4
1922
Salem Normal
Ruth Hickey
3
1914
Salem Normal
Bernice Hendrickson
3
1908
Salem Normal
Mary I. Hawkins
2
1896
Southboro High
Hannah J. Ardill
2
1892
Salem Normal
Blanche Meserve
1
1917
Plymouth, N. H. Normal
Edna C. Dunnells
1
1922
Gorham, Me., Normal
Warren
George E. Hayes
Principal
1920
Bridgewater Normal
Ida M. Anderson, A. B.
8
1921
University of Maine
Mary Kalaher
7
1888
Salem Normal
Alice Abbott
7
1922
Bessie David
6
1907
Bridgewater Normal
Irene F. Norton
5
1908
Hyannis Normal
Lillian A. Shaffer
3-4
1908
Hyannis Normal*
Mary E. C. Geagan
2-3
1906
Lowell Normal
Alice J. Kernan
1
1890
Wakefield High
Greenwood
Ross Vardon
Principal
1910
Bridgewater Normal
Laura W. Boyd
8
1922
Emerson College
Mae T. McCarthy
7
1918
Bridgewater Normal
Lila P. McCormick
6
1891
Wheaton Seminary
Florence McKay
5
1922
Penn State Normal
Laura A. Hart
4
1910
Framingham Normal
Martha Koford
3-4
1921
Lowell Normal
Susie E. Long
3
1907
Castine Normal*
Charlotte L. Fish
2
1921
Leslie Normal
Maude E. Parks
1
1919
Plymouth, N. H. Normal
Rena Ballam
1
1922
Plymouth, N. H. Normal
169
REPORT OF SCHOOL COMMITTEE
Name
Grade
Date of first election
Where Educated
Franklin
Oscar F. Raymond
Principal
1918
Bridgewater Normal
Eliza Coburn
8
1912
Salem Normal
Marguerite Flewelling
7
North Adams Normal
Marion D. Cram
6
1921
N. H. State College
M. Grace Pike
5
1922
Keene Normal
Mildred F. Willey
4-5
1922
Salem Normal
Maude L. Arnold
4
1899
Salem Normal
Katherine Kelly
3
1894
Salem Normal
Hester A. Walker
2
1917
Salem Normal
Wilda M. Davis
1
1921
Eastern State Normal, Me.
Catherine E. Cody
1-2-3
1922
Leslie Normal
Hamilton
Elizabeth Gardner
Principal 5-6
1898
Calais, Me., High
Mary E. Kelly
3-4
1884
Wakefield High
R. Louise Cone
2-3
1917
Wheelock's K. T. S.
Geneva Woods
1
1922
Gorham, Me., Normal
Hurd
Eleanor B. Ringdahl
Principal 6-7 1919
New Britain, Conn., Nor.
Nancy Starrett
4-5
1921
Castine, Me., Normal
Edith Fish
3-4
1916
Bridgewater Normal
Lydia Sullivan
1-2
1916
Fitchburg Normal
Woodville
Isabel C. Hill
8-7
1917
Wheelock's K. T. S.
Grace M. Riley
5-6
1920
Lowell Normal
Elizabeth Guarnaccia
4-5
1920
Salem Normal
Alice Gahagan
3-4
1921
Salem Normal
Ellen Connorton
2
1917
Framingham Normal
Laurel M. Tout
1
1922
Wheelock's K. T. S.
Montrose
Ida G. Low
Principal 5-6-7
1918
Needham High Salem Normal
Hazel O. Wilder
3-4
Mary L. Jernegan
1-2
1922
Hyannis-Normal
Prospect
Mabel A. Kernan
Principal 3-4
1899
Wakefield High
Addie R. Crosman
1-2
1899
Wellesley*
*Not a graduate.
170
TOWN OF WAKEFIELD
SPECIAL TEACHERS
Name
Grade
Date of first election
Where Educated
Myrta Knight
Permanent Substitute 1910
Salem Normal
C. Albert Jones
Supervisor Music
1912 Boston Conservatory
Grace Jenkins
Supervisor Drawing 1919 Mass. Normal Art
Louise U. Ekman
Teacher of Sewing 1909 Simmons College
Joseph H. Fanck
Teacher Ind. Arts 1913 Mass. Normal Art
Eleanor Blaikie
Physical Instructor 1917
Sargent School
Sgt. Ernest M. Munroe
Military Instructor
1920
Dr. C. E. Montague
School Physician
Mary K. English
School Nurse
Josephine Rourke
Director of American- ization
1916 Lowell Normal Attendance Officer, Census Enumerator
JANITORS
Name
School
Address
Edward E. Eaton
High
31 Park Street
Irving Wells
Lincoln
25 Charles Street
Albert Heath
Warren
50 Chestnut Street
Eugene Lenners
Hamilton
205 North Avenue
Arthur W. Cate
Greenwood
20 Richardson Avenue
W. W. Shedd Albert A. Mansfield
Hurd
25 Cordis Street
Franklin
8 Summer Street
Henry Oliver
Woodville
222 Nahant Street
James Lanigan
Montrose
241 Lowell Street
T. John Ardill
Prospect
8 Fairmount Avenue
Albert D. Cate
171
REPORT OF SCHOOL COMMITTEE
APPENDIX D
COST OF PUBLIC DAY AND EVENING SCHOOLS, 1922
Day School
Evening School
Total
High
Elem.
Elem.
P. Arts
General Expenses:
Supt. of Schools and Attend-
ance Officer, Salaries. . .
$5,000.00
Other Expenses
1,097.04
School Comm., Clerks, etc .. .
2,649.25
Expenses of Instruction:
Supervisors' Salaries .
2,477.67
Principals' Salaries.
13,893.36
$3,733.36
$10,160.00
Teachers' Salaries .
138,911.83
48,574.16
86,502.67
$3,214.00
$621.00
Director of Americanization. .
1,620.00
1,620.00
Text Books.
3,982.62
1,662.05
2,024.06
296.51
Supplies.
4,308.13
1,480.96
2,827.17
Expenses of Operation:
Janitors' Service.
10,665.05
2,384.13
7,956.92
208.59
115.41
Fuel. .
6,707.61
1,104.91
5,320.49
200.48
81.73
Misc. Ex. of Operation.
2,786.98
117.27
2,669.71
Maintenance:
Repair and Up-keep.
5,178.12
1,858.51
3,319.61
Auxiliary Agencies:
Promotion of Health.
2,080.59
Agriculture.
200.17
Miscellaneous.
1,490.37
1,071.96
418.41
Transportation.
24.30
24.30
Tuition .
278.15
278.15
Outlay :
New Equipment.
1,727.80
1,727.80
Totals
$205,079.04
$61,987.31
$123,229.29
$5,539.58
$818.14
172
TOWN OF WAKEFIELD
APPENDIX E
HOW A SCHOOL DOLLAR IS SPENT
1 2
3
4
56
7
8
-
9
1 0
1. Practical Arts . $.0040
2. Permanent Improvements. .0084
3. Office Expenses, including clerk hire, all telephones, travelling ex- penses. .0183
4. Miscellaneous: Water, Light, Janitors' Supplies. .
5. Repairs. . 0223
6. Evening School. .0253
7. Fuel .0270
.0313
8. Books and Supplies .0390
9. Janitors . . 0504
10. Salaries: Supt., Attend. Officer, Teachers, School Physician, Nurse .7740
$1.0000
I73
REPORT OF SCHOOL COMMITTEE
APPENDIX F AGE AND GRADE CHART, JANUARY 1, 1923
Grades
Ages 6 | 7
8 9
10
11
12
13
14|
15
16|17 18 19 20 21 Total
B
194
1
G
1
156
B
1
80 86
56
52
14
4
2
159
B
3
67
62
21
17
3
173
3
G
7
64
52
13
5
4
145
B
6
67
46
25
10 9
2
3
1
1
161
4
G
9
71
62
21
2
2
2
178
B
1
4
61
49
30
11
5
6
1
168
5
G
1
7
65
50
18
7
3
2
153
B
6
45
34
27 15
6
4
2
124
6
G
1
6
62
45
11
1
141
B
6
25
17
6
1
91
7
G
10
46
15
7
2
119
B
119
8
G
2
11 10
29 47
49 33
5
98
B
1
12
40 37
29
12
3
3
98
B
1
3
17
32
16
7
3
79
10
G
4
21
32
7
3
67
B
1
12
2
44
11
G
1
13
11|18 35 15
8
72
B
1
6 13|20
4
1
45
12
G
3
20|32 10
3
68
Total
191 302|287 305|291|294|250 247 261|199|125|93 56
9
1
2911
Boys.
102 156|147
160
142 115 121 138 105
48
40 35
6
1
1,457
Girls.
89 146 140 145 150 152|135|126 123
94
77 53|21 3
1,454
1
1
1
101 88
73| 53
17 14
26
7
1
171
2
G
1
-
-
88
9
G
2
12
36 39
25
4 1
1
28
6| 1
1
I74
TOWN OF WAKEFIELD
Report of the Municipal Light Board
Wakefield, Mass., Feb. 9, 1923.
To the Citizens of Wakefield:
We submit herewith our report concerning the Gas and Electric Depart- ment for the calendar year 1922. Taken in conjunction with the Manager's report, which is appended hereto, it is the twenty-ninth annual report of the Department.
In writing this report, the commissioners intend to be as brief as possible, giving to the people a short resume of the year's operations, and stating our opinion as to the outlook for the coming year.
Early in the year the town counsel ruled that the town might entertain a proposition from an outside company for the purchase of our Gas and Electric business.
The committee appointed by the town to investigate the possibility of leasing our plant to any outside company capable of supplying our wants, were unable to find a company interested in this proposition.
The Malden & Melrose Gas Light Co. made an extensive appraisal of our plant and on the results of that appraisal, notified the special committee, under date of Feb. 13, 1922, that they were not interested in leasing this property
They did state however, that providing the town should consider selling its plant, (owing to the appraisal which they had made,) they would be in a po- sition to make a definite offer for it.
On March 6th, 1922, the commissioners received a definite offer from the Malden Company to purchase the property. We do not think it necessary to repeat the terms in detail in this report. The offer was given the utmost pub- licity and the question "to sell or not to sell" argued at great length.
On March 27th a referendum vote on the question was held. The necessary two third's majority for the affirmative was not obtained, 1489 voting for selling and 1299 against and the motion was declared not carried.
At a special town meeting held on April 10th, the sum of $45,000.00 was voted to extend the gas and electric business.
On May 10th, Mr. Whiting resigned as Manager.
On May 16th, Capt. S. H. Brooks resigned from the Board.
On May 18th, this vacancy was filled by the appointment of Dr. Curtis L. Sopher.
175
REPORT OF MUNICIPAL LIGHT BOARD
On June 9th Capt. Brooks was appointed Manager.
One other vacancy occurred on the Board through the resignation on Oct. 17 of Mr. Frank A. Nelson.
On Oct. 19th, this vacancy was filled by the appointment of Mr. John M. Cameron.
ELECTRIC DEPARTMENT
Late in the fall the commissioners received a proposition from the Edison Electric Illuminating Co. i. e .:- that the Edison Co. would bring its current to the Wakefield Town Line, underground on high tension plan, of 13,000 volts tension, from its Woburn Station, providing the town agreed to meet the Edison Co. at the town line and continue underground to a central distributing station in the town, and also that the town would make a 10 year contract with the Edison Co. to take its entire supply of electricity from them for this period of time.
There were three chief benefits to the Town to be derived from this propo- sition.
I. The difference in the rate, between the new high tension and the present low tension supply would show a saving to the town on its present business of about $6,500.00 per year.
II. The Town would be assured of a perfectly sure and safe source of supply for all time, doing away entirely with the troubles to which an overhead line is bound to be subjected.
III. The town with its increased capacity would be in a position to take on a practically unlimited amount of new business.
On Dec. 29th, at a special town meeting, the sum of $50,000.00 was voted to carry out the town part of the above agreement.
Following the appropriation of this money, the commissioners opened nego- tiations' with the Heywood Wakefield Company to supply them with their en- tire power requirements.
After several weeks, a proposition satisfactory to both parties was made and the Heywood Wakefield Co. signified their willingness to enter into a contract with the town for their entire supply of power, for a period of ten years.
The Heywood Wakefield Co. have agreed to lease to the town for a small con- sideration, a piece of land large enough for the erection of the Town's substation.
The Town has agreed to come to the Heywood Wakefield Co. property under- ground. The advantages of this plan are clear. The Town assures the Hey- wood Wakefield Co. of a safe and sure supply of electricty and the Town obtains for practically nothing, a very desirable location, for its own sub-station.
The commissioners are asking therefore for $15,000.00 to cover the cost of
176
TOWN OF WAKEFIELD
reaching the Heywood Wakefield Co. by continuing the proposed underground construction from the point originally in mind, to the new location on the Hey- wood property.
GAS DEPARTMENT
At the start of the year 1922, the price charged for gas was $1.95 per 1,000 cu. ft. On March 1st the price was reduced to $1.70 per 1,000 cu. ft. and has remained at that figure throughout the year. Much has been done to improve our services and with our new units of manufacture we have been able to pro- duce and sell considerably more gas than ever before. We do not contemplate any extension gas construction work for the coming year and therefore have no recommendations to make for this Department at this time.
CHANGE OF STATE LAW
Late in the year 1921, the Legislature passed a law relative to changing the classification of accounts affecting Municipal Lighting Companies, this law becoming effective January 1st, 1922.
Our books should have been set up to conform with the new requirements at that time. Our previous Manager neglected to do this, nor did he at any time acquaint the commissioners with the fact that there had been any change in the law.
The result was therefore that our accounts were kept as in the past and our entire year's business transacted on this basis. The first intimation of the change of law came to us during December when preparing our report for the State. We then employed Chas. E. Stanwood to make a complete audit of the books of the department and put them on a basis to conform with the State's require- ments. The audit was completed about Feb. 1st, 1923.
FINANCIAL CONDITION
The details of this change in the classification of accounts are elaborate and it is impossible to attempt to fully explain them at this time. The Manager's report appended hereto, contains financial reports of the department under both the new and old systems of accounting. The direct results of the depart- ment are plain i. e .:- Under the old system on which we ran our business the past year, the gas business showed a profit of about $1,000.00 and the elec- tric business a profit of about $36,000 ;- under the new system the gas business shows a loss of about $12,000.00 and the electric business a profit of about $28,000.00.
Looking at our business as a joint lighting concern, which it is and has always been considered, the net results of the year's operations are very good as the plant showed a net profit of about $16,000.00. The commissioners feel that a constant changing of the State Laws relative to Municipal Lighting Companies, and the instability of these laws, cannot help being a serious handicap to the proper operation of any Municipal Company. The law is the law however, and as such must be complied with.
177
REPORT OF MUNICIPAL LIGHT BOARD
OUTLOOK FOR THE FUTURE
In regard to the future we believe that, with a full knowledge of the con- ditions under which we must work, with increased gas production and with all possible curtailment of expenses, the deficit which we are forced to show this year on the gas end of the business may be practically eliminated in 1923. At the end of this next year's business the commissioners will be in a better position, to make recommendations concerning the gas department than at this time. Yours very truly,
DR. CURTIS L. SOPHER, JOHN M. CAMERON, MARCUS BEEBE, 2nd.
The Wakefield Municipal Light Department.
Report of the Manager
Wakefield, Mass., December 31, 1922.
Municipal Light Board,
Wakefield, Mass.
Gentlemen :--
I respectfully submit herewith a report of the activities and operations of the gas and electric departments for the year 1922.
FINANCIAL STATEMENTS
The Financial Statements are presented in practically the same form as is required by the State Department of Public Utilities, to whom the Manager of the Plant is obliged to report annually as of December 31st. In this case, a new form is used as prescribed by the Statute of 1921, so that a direct com- parison with previous figures presented by this department will not follow, but a more complete analysis of the cost of operation is hereby shown.
I submit herewith three statements, the first according to the technical state requirements, the other as comparable to the previous method.
178
TOWN OF WAKEFIELD
BALANCE SHEET
Assets
Land, gas
. $6,591.75
Structures.
22,140.69
Boiler Plant Equipment
2,240.00
Engines .
3,227.98
Benches and Retorts.
13,650.00
Water Gas Sets.
25,633.00
Purification Apparatus.
3,347.00
Other Equipment at Works.
3,847.80
Street Mains.
72,904.85
Services
7,034.72
Consumers' Meters, gas
19,148.73
Structures, electric.
5,502.49
Electric Plant. .
7,722.93
Poles, Fixt's and Overhead Conductors.
73,010.47
Consumers' Meters, electric.
20,138.93
Line Transformers.
15,276.66
Street Lighting Equipment
3,393.97
Office Equipment. .
2,650.26
Transportation Equipment
2,883.75
Cash.
1,094.97
Special Deposits. :
4,449.78
Accounts Receivable.
20,830.33
Interest Receivable.
50.84
Inventory of Material and Supplies:
Coal.
$2,493.90
Gas oil.
1,479.27
Gas tools.
1,245.86
Electric tools
573.54
Tar.
520.00
Stock
6,969.90
Purifying Materials.
400.00
Prepaid Insurance.
$13,682.47 408.92
TOTAL ASSETS
$350,863.29
179
REPORT OF MUNICIPAL LIGHT BOARD
Liabilities
Appropriations for Construction.
$51,632.86
Bonds.
85,000.00
Accounts Payable
6,717.25
Consumers' Deposits.
4,449.78
Interest Accrued
721.67
Other Accrued Liabilities.
733.93
Premium on Bonds
273.50
Loans Repayment .
218,300.00
TOTAL LIABILITIES. Profit and Loss, deficit .
$333,897.59 $16,965.70
$350,863.29
180
TOWN OF WAKEFIELD
OPERATING ACCOUNT-GAS STATE REQUIREMENT Expenses
Superintendence.
$24,644.75
Water ..
5.55
Coal Carbonized
34,666.47
Water Gas Oil and Enrichers
13,297.56
Purification Supplies.
495.25
Miscellaneous Works Expense.
1,348.79
Maintenance of Works and Station Structures
173.41
Maintenance of Benches and Retorts .
849.10
Maintenance of Water Gas Sets
724.11
Maintenance of Purification Apparatus.
1,146.16
Maintenance of Holders.
72.65
Maintenance of Other Equipment at Works
935.75
Transmission and Distribution-Labor.
226.44
Transmission and Distribution-Supplies
304.91
Inspecting and Testing Meters
1,036.92
Removing and Resettting Meters.
3,449.48
Maintenance of Street Mains
1,124.99
Maintenance of Services.
3,375.00
Maintenance of Consumers' Meters.
910.68
Maintenance of Tools and Implements
453.84
Commercial Salaries
979.86
Commerical Supplies and Expenses
1,370.89
Advertising. .
297.05
Salaries of M. L. B. and Manager
2,063.57
Salaries of General Office Clerks.
3,184.26
Law Expense-General
1.50
Insurance
514.75
Accidents and Damages
230.49
Transportation Expenses
1,469.50
Inventory Adjustment-Coke. .
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