USA > Massachusetts > Middlesex County > Wakefield > Town annual report of the officers of Wakefield Massachusetts : including the vital statistics for the year 1931 > Part 5
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5.25
Minor Trapping
6831-6834
4 @
1.25
5.00
Minor Fishing
6326
1 @
1.25
1.25
Duplicate Licenses
3551-3553
3 @
.50
1.50
$747.25
Deduct Clerk's Fees
68.25
$679.00
Dog Licenses
Number of Licenses issued
810
Tax on 704 Males at $2.00
$1,408.00
Tax on 106 Females at $5.00
530.00
$1,938.00
Deduct Clerk's Fees
162.00
$1,776.00 FREDERIC S. HARTSHORNE, Town Clerk.
57
REPORT OF STATE AUDITOR
STATE AUDITOR'S REPORT THE COMMONWEALTH OF MASSACHUSETTS Department of Corporations and Taxation Division of Accounts State House, Boston
January 6, 1932.
To the Board of Selectmen Mr. William Blanchard, Chairman Wakefield, Massachusetts
Gentlemen:
I submit herewith my report of an audit of the accounts of the Town of Wakefield for the period from January 1, 1930, to September 9, 1931, made in accordance with the provisions of Chapter 44, General Laws. This report is in the form of a report made to me by Mr. Edward H. Fenton, Chief Accountant of this Division.
Very truly yours,
THEODORE N. WADDELL, Director of Accounts.
TNW:CAB
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 Wakefield for the period from January 1, 1930, to Septem- ber 9, 1931, and submit the following report thereon:
The financial transactions of the town as recorded on the books of the several departments receiving or disbursing money for the town, were examined and reconciled with the books and records in the town account- ant's office.
The books and accounts in the town accountant's office were examined and checked in detail. The records of receipts were checked with depart- mental reports to the accountant, and with the treasurer's books, and the recorded disbursements were checked with the treasury warrants and with the records of payments in the treasurer's office.
The appropriation accounts were examined, and all appropriations and loan orders were checked with the town clerk's records of town meetings.
It was noted that transactions dealing with taxes on property taken by the town under tax titles for non-payment of taxes have been treated on the accountant's ledger as cash receipts and payments. It is recom- mended that the tax collector be credited, by journal entries, with all taxes applicable to tax titles held by the town, in accordance with Section 95, Chapter 60, General Laws.
Commitments to the tax collector of special assessments levied should be promptly entered on the accountant's ledger, while all abatements and
58
TOWN OF WAKEFIELD.
apportionments of assessments should also be clearly shown, in order that the ledger may reflect all the transactions involved.
The amount of the Surplus War Bonus Fund received from the State under Chapter 480, Acts of 1924, has been shown on the ledger, together with the interest on the original sum deposited in the savings bank. The interest of $1,949.68 added to the fund received by the town should be transferred to the general treasury and treated the same as interest on any other general treasury deposits.
In checking the original vouchers and pay-rolls it was found that many of the vouchers pertaining to the highway and school departments were not properly itemized as to the purposes for which the payments were made. Several vouchers showed such items as "Per contract," and "Per agreement," but no copies of agreements or contracts could be found. It is recommended that, where contracts are entered into by any depart- ment, a copy of the contract be filed with the town accountant, in accord- ance with the provisions of Section 57, Chapter 41, General Laws.
It is again recommended that bills should not be approved for pay- ment unless they are properly itemized, in order that the expenses may be properly classified and that the citizens may have full information regard- ing the transactions of all departments.
It was noted that an appropriation of $500 made for the Wakefield Visiting Nurse Association in aid of its nursing among the people of Wakefield, was paid to one nurse during June, July, August and September.
The books and accounts of the town treasurer were examined and checked. The recorded receipts were analyzed and compared 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 records in the accountant's office. The payments were checked with the warrants authorizing the treasurer to disburse town funds and with the accountant's ledger accounts, the cash balance being verified by a reconciliation with a statement furnished by the Wakefield Trust Com- pany and by an examination of the bank books of the several savings banks.
The payments on account of maturing debt and interest were proved with the amounts falling due and with cancelled securities and coupons on file. The outstanding interest coupons were listed and reconciled with a statement furnished by the First National Bank of Boston.
The petty cash advances made to the several departments were ex- amined and reconciled with cash and memoranda on hand.
The securities and savings bank books in the custody of the treasurer, representing the investment of various trust funds, were personally ex- amined and listed, the income and the withdrawals being verified.
In addition to the above-mentioned funds, the securities in the cus- tody of the Wakefield Trust Company, Trustees, representing the invest- ment of various library funds, were personally examined and listed, the income being proved and the several transactions and transfers to the town being checked and verified.
59
STATE AUDITOR'S REPORT
The records of tax titles held by the town were examined and checked with the deeds on file. In connection with subsequent taxes on property held by the town under tax titles, attention is called to Section 61, Chapter 60, General Laws, which reads as follows:
"Whenever a town shall have purchased or taken real estate for payment of taxes the lien of the town on such real estate for all taxes assessed subsequently to the assessment for payment of which the estate was purchased or taken shall continue, and it shall be unnecessary for the town to take or sell said real estate for non-payment of said subse- quent taxes, costs and interest; and on either redemption from, or fore- closure of, the right of redemption under such taking or purchase, said subsequent taxes, costs and interest shall be paid to the town, and the payment shall be made a part of the terms of redemption.“
It is recommended that the validity of all tax titles be determined, so that those proved defective may be charged off the books, a new and positive assessment made, the revenue due the town collected or the property taken under the present law, which is reasonably clear and easily enforced.
Attention is also called to the provisions of Section 50, Chapter 60, General Laws, which reads in part, as follows:
The town treasurer, at the expiration of two years from the date of any such purchase or taking, shall institute proceedings for fore- closure."
The books and accounts of the collector of taxes were examined and checked. The cash on hand was verified by an actual count, and the bank balance was reconciled with a statement furnished by the Wakefield Trust Company. The reconciliation of the collector's cash showed that there were $174.57 due from him on September 9, 1931. During the process of the audit, however, the collector paid $154.85 into the treasury, leaving the sum of $19.72 due from him.
The commitments of taxes and special assessments for the levies of 1927 to 1930, inclusive, together with the commitments of motor vehicle excise taxes for the levies of 1929, 1930, and 1931, were analyzed and verified with the warrants issued for their collection and with the assessors' records. In addition to the above-named levies, all accounts outstanding at the time of the previous audit were examined and checked, with the exception of the taxes of the levy of 1926, the cash book of which could not be located.
The recorded collections were checked in detail with the commitment books and with the treasurer's cash and the accountant's books.
The abatements on account of taxes were checked with the records of the abatements granted by the assessors, and the abatements of special assessments were checked with the records of the selectmen and of the water and sewer department. The outstanding accounts on the commit- ment books were listed and verified by a comparison and reconciliation with the books of the accountant.
A further verification of the outstanding accounts was obtained by mailing notices to a number of persons whose names appeared on the
60
TOWN OF WAKEFIELD
books as owing money to the town, the replies received thereto indicating that the accounts, as listed, are correct.
In checking and verifying the cash on hand, it was found that the collector does not turn over his collections weekly to the treasurer as re- quired by Section 2, Chapter 60, General Laws, as amended by Chapter 287, Acts of 1931, which reads in part, as follows:
he shall, once in each week or oftener, pay over to the town treasurer all the money received by him during the preceding week or lesser period on account of taxes and interest, including any sums, etc. . . . "
In order to verify the outstanding accounts it was necessary to check all transactions in detail, which consumed considerable time and added materially to the cost of the audit. Many errors in the recording of col- lections were found, taxes being recorded as assessments, and vice versa. It was further noted that unidentified items of cash were entered on the cash book, apparently to settle for the levy in accordance with the ac- countant's books. This practice should be discontinued; more care should be taken in recording collections, and the collector should make his settlement with the town in accordance with the aggregate of the detailed lists as committed to him by the assessors. Interest on all taxes should be collected in accordance with Section 57, Chapter 59, General Laws.
In checking the abatements on motor vehicle excise taxes, it was found that abatements granted on property on which the tax has been paid, were applied to taxes of other levies. Abatements granted by the assessors should be used only in connection with the tax to which the abatement is applicable, and if it is found that the tax has been previously paid, a refund should be authorized.
The practice of the assessors of issuing an abatement "to close out levy," should be discontinued, as there is no provision of law of this nature.
The financial records of the water and sewer department were exam- ined and checked in detail. The charges for water rates and sewers were examined, the recorded receipts being checked and compared with the treasurer's and the accountant's books and the outstanding accounts being listed.
The deposits and refunds on account of sewer connections were ex- amined and checked. The recorded receipts together with the refunds and costs, were compared and checked with the treasurer's and accountant's books. The petty cash account was examined and the cash on hand was verified by an actual count.
The books and accounts of the Municipal Light Department were ex- amined and checked in detail for the period from January 1, 1930 to November 21, 1931. The accounts receivable were examined and checked, the payments to the treasurer were compared with the treasurer's and the accountant's books, and the cash on hand was verified by an actual count.
The guarantee deposit account was checked with the cards on file, and the cash balance was verified by a reconciliation with a· statement furnished by the bank and with the savings bank books on file.
61
STATE AUDITOR'S REPORT
The outstanding accounts were listed and reconciled with the account- ·ant's books.
The records of the town clerk for dog and hunting and fishing licenses were examined and checked, the payments to the county and the State, respectively, being compared with receipts on file and the cash on hand being verified by an actual count.
The records of the receipts of the selectmen for licenses and permits granted were examined and checked, the payments to the treasurer being verified by a comparison with the treasurer's records.
The records of receipts of the fire department, the sealer cf weights and measures, the inspector of buildings, the health department, and from the town infirmary, the library, the cemetery, and town hall rentals, were examined and checked. The payments to the treasurer were verified by a comparison with the treasurer's records and the cash on hand was verified by an actual count.
The records of the accounts receivable of the health, public welfare, and school departments were examined, the outstanding accounts being listed and reconciled with the accountant's ledger. It was noted that the records of the health department show a considerable amount of out- standing accounts and it is, therefore, recommended that an attempt be made to secure settlement of these accounts.
The records of receipts of the school department were examined and checked. It was found that receipts from the industrial arts department, paid to the Superintendent of Schools in August, 1930, and amounting to $491.82, have not be paid to the town treasurer in accordance with the provision of Section 53, Chapter 44, General Laws, which reads as follows:
"All moneys received by any town officer or department, except as otherwise provided by special acts and except fees provided for by statute, shall be paid by such officer or department upon their receipt into the town treasury. Any sums so paid into the town treasury shall not later be used by such officer or department without a specific appropriation thereof, except that sums allotted to towns for highway purposes by the common- wealth or a county, which shall be used only for the purposes specified by the officials making the allotment or to meet temporary loans issued in anticipation of such allotment as provided in section six or six A, shall be available therefor without any appropriation."
It was further noted that the superintendent has not accounted to the town, in accordance with the recommendation of the report of the previous audit, for a receipt of $437.09; and it is recommended that an accounting of these items amounting to $928.91 be made to the town by paying this amount to the town treasurer. Vouchers for any expenditures should be presented and charged properly to the school appropriation.
The surety bonds of the collector of taxes, treasurer, town clerk, and clerk of the water and sewer department for the faithful performance of their duties were examined and found to be in proper form. The surety bonds of the several officials and clerks of the Municipal Light Department were examined, several of these bonds being found to be in the form of
62
TOWN OF WAKEFIELD
continuation certificates. It is again recommended that original bonds be obtained annually for these clerks, and that the superintendent of the town infirmary also be bonded.
For the courtesies extended and the assistance rendered during the process of the audit, I wish on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted,
EDW. H. FENTON, Chief Accountant.
EHF: CAB
63
REPORT OF SELECTMEN
Report of Selectmen
To the Citizens of the Town of Wakefield:
We herewith respectfully submit the annual report of the Board of Selectmen for the year ending December 31, 1931, together with the report of the several departments under our control or supervision.
ORGANIZATION
The Board consisting of William Blanchard, Eugene J. Sullivan, Leander M. Clark, George O. Sheldon, and Rena M. Colson organized March 3, 1931, by electing William Blanchard, Chairman, and Eugene J. Sullivan, Secretary. Harry A. Simonds was appointed Clerk.
COMMITTEE APPOINTMENTS
Town Hall-Rena M. Colson
Police Department-Eugene J. Sullivan
Fire Department-Leander M. Clark Highways-George O. Sheldon
APPOINTMENTS
Town Counsel-M. E. S. Clemons
Superintendent of Streets-Harold S. Powell
Janitor of Hall-Harvey S. Parker Fire Inspector-Fred D. Graham Registrar of Voters, 3 years-Fred E. Bunker
Inspector of Wires-Fred D. Graham ' Forest Warden-Fred D. Graham
Inspector of Buildings-Frank J. Henkel
Compensation Agent-Frank J. Henkel
Inspector of Animals-Palmer Corbett, George A. Bennett Burial Agent-John H. McMahon
Agent Care of Soldiers' Graves-John H. McMahon
Soldiers' Relief Agent-John Findlay, Jr.
Board of Appeal-A. Francis Harrington
Dog Officer-George A. Bennett
Lock-Up Keeper-James J. Pollard
Moth Superintendent-John A. Landry
Constables-Harry A. Simonds, Louis N. Tyzzer, James J. Pollard, Harold Anderson
Sweetser Lecture Committee-John F. White, J. W. O'Connell, Charles J. Peterson, Cyrus M. Dolbeare, Eb V. Yeuell, George E. Potter
64
TOWN OF WAKEFIELD
PEDLERS' LICENSES
John H. Whipling, Herbert E. Waterhouse, George C. Driscoll, Quien- ten L. Chiochetti, Louis G. Hatch, Raffaele Storti, Augustine Leone, William W. Allyn, William F. Oram, Benjamin Tecce, Walter P. Whitehead, John Galluci, H. B. Quint, Rocco Iosua, Michael F. Callan.
MOTOR VEHICLE LICENSES
David T. Barry, McGonagle Sales & Service, Classen Bros., Inc., Main Street Chevrolet Co., Charles J. Martin, Harry A. Knowlton, Arthur H. Saunders.
VICTUALLERS' LICENSES
Hazel Farley and Helen Pinkney, Stella Dycyan, James H. Paul, Ger- trude M. Willson, ,Cedric O. Eaton, Robert A. Johnson, Wesley Parker, H. J. Hill, George Wilkinson, Patterson & Pitanis, Josephine Dailey, Ray Orde, William H. Morrison, Hugh E. Riley, Mary Ellen Goodwin, Phyllis A. Blake and Louisa Nicol, Charles A. Scrivner, Concetto Guiliano, Adelle H. Maynard, Michael O'Gready, Robert C. Brown, J. B. Blood, Millie Randall, Wing Sheuk, Otis L. Anderson, Lester H. Noyes and John J. Maroney, Ernest J. Searles, Edward O'Brien, Godias LaChance, Nellie Tate, James C. Hayman, Selma F. Hammond, F. C. Hupprich.
SUNDAY LICENSES
Mary F. Murphy, John Sardella, Leeds Ice Cream Co., Charles J. Klapes, Frank Szydlowski, Joseph Longo, Raffaele Piccolo, Steves Papas, John A. Hottoian, Frank DeCecca, Livas and Lilley, William H. Frawley, Michael Cavalieri, Ralph Cusato, Thomas Y. Magee, H. J. Hill, Nellie M. Fuller, George C. Graham, Alfonse Martino, Joseph Santoro, George O. Maxim, Crystal Ice Cream Co., Roy Thistle, Joseph and Michael Santoro, John Moccia, Ignazio Tine, Leslie E. Day, Nick Bennedetto, Pasquale Christopher, Leland S. Hager, Johanna G. Paulauskis, Nicholas Sullo, Robert's Open Air Market, James C. Hayman.
POOL AND BOWLING
George E. McConville, Robert C. Brown, Ignazio Tine, Nelson Bishop, Horton & Morgan, Inc., Edward O'Brien, Concetto Guiliano.
TAXI LICENSES
E. Guy Mclain, Henry G. Bateman, William H. Burnham, David Gersin, Scott A. Bullard, Walter Walsh.
GASOLINE PERMITS
Edward Barker, Samuel Casper, William T. Curley, Leonard Gian- quitto, Montrose Cement Block Co., A. H. Saunders, Perley E. Walton, American Gasoline & Oil Co.
MISCELLANEOUS LICENSES
Signs-Edward P. O'Brien, J. T. Walsh & Co., Hanson-Gates Co., Inc., George McConville, Nathan W. Eaton, Louis N. Clark, Ideal Financing
65
REPORT OF SELECTMEN
Association, Inc., L. L. McMaster, Stephes Azarian, Hugh E. Riley, Antonio Guiliano, Saunders Nash Co., James S. McGonagle, Standard Oil Co., Ed- ward G. Nagle, Riberot Dutton, Atlantic Refinining Co., Maurice W. Lenfest.
Auctioneers-Robert H. Cother, David K. Shumway, William E. Eaton, William H. Woodman, Frederic S. Hartshorne, Harold F. Miles.
Dance Hall-Wesley Parker, Harold J. Hill.
Second-Hand Dealers-Felix Goldberg, Rufus C. North.
Employment Office-Josephine Tumminelli, Julian Loubris.
Awning-A. H. Saunders, Neal Mitchell.
Banner-Lions' Club.
Liquor-Francis J. Smith, Riberot Dutton, Edward G. Nagle.
Bus-Lynnfield Community, Inc., Eastern Mass. Street Railway, Boston
& Maine Transportation Co.
Golf Course-Wesley Parker.
Junk-Israel Horovitz, Louis Levine. 1
SELECTMEN'S REPORT
Supplementing our report as carried in the Town Report for 1930 re- garding Surface Drainage, we are glad to state that this class of drainage is now in far better shape than ever before.
With but very few exceptions the brooks are in condition to freely carry off all surface water delivered to them, eliminating practically all danger of flood waters and the exceptions are being remedied as rapidly as possible. In order that there shall be no return of troubles experi- enced for many years, it is highly important that all drainage brooks be policed or patrolled periodically to prevent accumulation of obstructions to free flowing of water and we have planned to establish such patrol at a very small annual expense. For the year 1931 we were able to help the unemployed by assigning as many men as possible to the work of clearing brooks and we heartily commend them for the results obtained.
The resurfaced portion of Main Street from the Melrose line to Hart's Hill gateway speaks for itself. We join all our citizens in regret that this work could not be carried through to the railroad crossing at least, but before we plan further work on this project it will be necessary to replace many water service pipes from the mains to the residential and store prop- erties which work will, of course, be under the direction of the Water De- partment and will be performed by them when conditions will permit.
The condition of North Avenue from Church Street north is very un- satisfactory but we realize that no extensive plans for that street can be carried through in the immediate future due to the fact that strict at- tention must be given to the financial condition of the town. Temporary repairs to that street must be provided to make it safe for travel.
The problem of aiding the unemployment conditions still exists with us although the registration this year is less than last year by about two hundred (200) names. This problem is a source of great concern to this Board and to all administrative Boards in our town and we heartily trust
66
TOWN OF WAKEFIELD
that these conditions may improve and be speedily overcome. It may be stated without equivocation that all Departments in recognition of them, are giving most serious consideration to ways and means of improvement, ever bearing in mind the limitations of the town's finances, and the abil- ity of the citizen individually, to meet his obligations as a taxpayer and voter. We earnestly urge that every citizen give full thought to this very important item of town welfare.
The taxation problem confronts the whole town and, in itself, is the most important matter before us for study and action.
There are many ways in which public money can be expended but there is only one way to obtain the funds necessary for payment of our bills and that is by taxation. Expense is inseparably allied with income and there can be no disregard of the fact that income study must come first.
We gratefully acknowledge the continued co-operation of all Depart- ment Officers and extend to them our cordial thanks.
WILLIAM BLANCHARD, LEANDER M. CLARK, GEORGE O. SHELDON, RENA M. COLSON, EUGENE J. SULLIVAN,
Selectmen of Wakefield.
67
REPORT OF CHIEF OF POLICE
Report of Chief of Police
Wakefield, Mass., January 1, 1932.
To the Honorable Board of Selectmen:
Gentlemen:
I have the honor to submit to your Honorable Board, the report of the doings of the Police Department for the year ending December 31, 1931. Number of arrests 637
Number of arrests on warrants
23
Number of summons served
53
Males
623
Females
14
Residents
311
Non residents
326
FOR THE FOLLOWING CRIMES, VIZ:
Arrested for other officers
36
Assault and battery
13
Assault on a police officer
1
Assault with intent to kill
1
Arson
1
Breaking and entering in the day time
2
Breaking and entering in the night time
3
Bastardy
1
Carrying a revolver without a permit
1
Capias
38
Carnal abuse
1
Delinquency
1
Drunkenness
330
Disturbing the peace
2
Exposing and keeping intoxicating liquor for sale
3
Gaming on the Lord's Day
13
Illegal sale of intoxicating liquor
4
Insane
5
Illegitimate child
2
Larceny
10
Loitering
2
Mutual assault
2
Maintaining a gambling machine
1
Non support
6
Profane language
1
Perjury .
4
Refusing to pay taxi fare
1
Stubborn child
1
Safe keeping
10
Truancy
4
Unlawfully in the country
1
68
TOWN OF WAKEFIELD
Violation of automobile acts
132
Violation of pure food acts
1
Violation of labor acts
3
HOW DISPOSED OF
Continued
50
Delivered to other officers
36
Discharged
24
Defaulted
3
Default removed
16
Dismissed
3
Department of Public Welfare
1
Fines imposed
311
Grand Jury
4
House of Correction
23
Insane hospital
6
Lancaster School
1
Probation
35
Placed on file
36
Released
33
Suspended sentence
46
Shirley School
3
State Farm
2
State Hospital
2
Truant school
1
Training school
1
AMOUNT OF FINES IMPOSED BY THE COURT
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