USA > Massachusetts > Plymouth County > Plymouth > Town annual report of the officers of the town of Plymouth, Massachusetts for the year ending 1944 > Part 41
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Kiernan, Gerald A., 25 Middle St., Shipyard Wkr.
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Lanman, Herbert H., 7 Davis St., Traffic Clerk Lanman, William E., 11 Howland St., Foreman Laurenti, Anselmo, 41 Cordage Ter., Salesman Ledo, Joseph L., Jr., 227 Standish Ave., Cordage Emp. Leonard, Mahlon F., 9 Davis St., Salesman Leonardi, Regolo, 60 Pleasant St., Shipyard Wkr. Lodi, Frank, 16 Savery's Lane, Melter Lowe, Robert I., 19 South Spooner St., Clerk
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Malaguti, Ambrose, 231 Standish Ave., Cordage Emp. Martin, Bradford, 117 Court St., Factory Wkr. Martin, Robert J., 45 Spooner St., Clerk McLean, Donald C., 368 Court St., Clerk Mills, Ernest J., 29 Mayflower St., Millwright Miskelly, Raymond E., 8 Holmes Ter., Chemical Eng. Morton, Howard M., Carver St., Trout Grower
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Northrup, James W., 13 Mayflower St., Weaver -P-
Pascoe, John R., 142 Court St., Clerk Petit, Edmour, 127 Court St., Weaver Pincelli, Alfred M., 17 Leyden St., Clerk Pioppi, Anthony V., 6 Clyfton St., Wholesaler Pioppi, Joseph A., 21 Pleasant St., Salesman Pioppi, William R., 142 Court St., Restaurateur Pratt, Irving L., Cliff St., Laborer
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Rae, Andrew, 3 Centennial St., Cordage Emp. Rezendes, Arthur S., 15 Nelson St., Janitor Robbins, Charles I., 215 Summer St., Elec. Co. Emp. Rossi, Lelio J., 25 Standish Ave., Salesman Roulston, A. Lee, 22 South St., Bank Clerk Rowe, Harry H., 17 Pleasant St., Foreman
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Sampson, Ernest J., 19 Davis St., Clerk Sampson, Newman A., 27 Leyden St., Mill Emp. Saunders, Albert A., 19 Franklin St., Clerk Scagliarini, George, 71 South St., Laborer Scagliarini, Joseph, 59 South St., Shovel Operator Schroeder, Walter N., 67 Summer St., R. E. Dealer Searies, John W., 2. Holmes Ter., Cordage Emp. Sears, Winslow F., 250 Court St., Coal Dealer Sgarzi, William, Hedge Rd., Garage Mechanic
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Sharkey, William J., Howe's Lane, Merchant Sherman, Roger H., 56 Samoset St., Cordage Emp. Shipley, Raymond T., Rocky Hill Rd., Ice Dealer Simmons, Harry L., 36 Mayflower St., Foreman Sırrico, Arthur, River St., Agricultural Worker Slade, Orrin A., 27 South Spooner St., Cordage Emp. Strong, Warren P., 25 Allerton St., Draft Director Sullivan, Jeremiah, Jr., 92 Sandwich St., Taxi Driver
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Tassinari, Arrigo J., 421/2 Cherry St., Unemployed Tavares, Edward J., 9 Savery's Lane, Plumber Tedeschi, Amedio A., 299 Court St., Grocer Trask, Francis W., 20 Robinson St., Edes Co. Emp. Trask, Franklin A., Rocy Hill Rd., Theartre Mgr. True, Kenneth L., off Church St., Laborer
Vickery, Joseph, 76 Sandiwch St., Custodian
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Wall, Charles C., 1 Walnut St., Clerk
Walton, Frederick W., 7 Lothrop St., Machine Shop Emp.
Warner, Nelson M., Manomet Bluffs, Retired Whiting, Weston E., 5 Mayflower St., Trout Grower Wood, Frederick A., Federal Furnace Rd., Laborer Wood, William R., 74 Summer St., Sign Painter Woolson, Clarence A., 13 Alvin Rd., Carpenter
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Zaniboni, Desidero, 23 Sea View St., Cordage Emp. Zarella, Dominic D., 270 Court St., Manager
JAMES T. FRAZIER, HERBERT H. LANMAN ARTHUR E. BLACKMER PAUL W. BITTINGER, WILLIAM H. BARRETT, Board of Selectmen.
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ANNUAL REPORT OF THE NURSING SERVICE PLYMOUTH COMMUNITY NURSE ASSOCIATION
1945- 1946
The total number of visits this year by the Plymouth Community Nurse Association is 3,687-an increase of 518 visits over last year. The following services were rendered:
Non-Communicable Disease Communicable Disease
Maternity Infant and Preschool Health
School Health
Adult Health Well Baby Clinics
For Non-Communicable diseases there were 3,023 visits made to homes, these visits were to cases requir- ing treatments, surgical dressings, hypodermic injec- tions and bedside nursing care, as well as 113 visits by patients to the office for treatments.
Communicable disease nursing was given to three patients with scarlet fever and to one patient with tuberculosis. These visits totalled 15.
There were four home deliveries attended and 79 visits to mothers for instruction in prenatal care and after care of the mother and baby. These were to mothers who had hospital deliveries as well as to those having home deliveries.
Health service visits to infants and preschool chil- dren numbered 183, 74 of which were to new born babies. These were chiefly for health education and supervision. This same type of service was given to school children, a total of 88 visits. Some of these were to follow up cases of pediculosis in cooperation with
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the school nurse and the Board of Health.
15 Well Baby and Preschool Child Clinics were held throughout the year with an attendance of 197. The examining physician at these clinics was Dr. Dorothea Moore, a pediatrician from the Boston Children's Hos- pital. Also, at several of these conferences Miss Jane Bradford, the school dental hygienist, was present to examine teeth and give dental health instruction to the mothers.
Assistance was given by the nurses to the Board of Health for the Diphtheria Immunization Clinic at which 52 children were innoculated.
Nursing care to patients receiving Welfare Aid and Old Age Assistance totalled 840 visits.
Of the total number visits made for the year, 2,051 were free visits, 366 part pay visits, 663 full pay visits and 213 supervisory visits. The Association was re- imbursed by the John Hancock Mutual Life Insurance Company and the Metropolitan Life Insurance Com- pany for 277 visits made to their policy holders.
The prevailing shortage of nurses has been keenly felt by the Association. However, a full service has been rendered throughout the year without a complete staff, but not without difficulty, largely because of the loyalty and interest of local members of the nursing profession. Miss Beverly Karle was the full time nurse with the Plymouth Community Nurse Association dur- ing a large part of the year. She left this fall on a year's leave of absence to attend Simmons College, School of Public Health Nursing. Mrs. Dorothy Kill- mer assisted her on a part time basis. Mrs. Mary Rush- ton helped out during vacations and at various other times during the year. Mrs. Margaret Morton and Miss Helen Shaw also helped on the staff. Mrs. Eliza- beth Dunham and Mrs. Louise Schilling, nurse's aides, gave a number of hours of service. Mrs. Christine
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Darsch, practical nurse, assisted the staff nurse on sev- eral occasions. Mrs. Helen Brooks, eight years with the Plymouth Community Nurse Association, resigned as supervisor on September 1, 1946. The past two years she has been able only to serve on a part time basis. On June 17, 1946, Miss Catherine McHugh came to the Association as staff nurse and on September 4, Miss Emily G. Pearson, as supervisor, which now gives the Association at the beginning of it's new year a full time two nurse staff with which to carry on the work.
EMILY G. PEARSON,
Nurse Supervisor.
October 9, 1946
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REPORT OF SPECIAL SURVEY COMMITTEE
The article under which this committee was ap- pointed reads: "That the town appropriate the sum of $200.00 for the use of a committee, to be appointed by the Selectmen, to make, or cause to be made, a comprehensive survey and study of the needs and re- quirements of the town with respect to buildings, parks, services, and facilities; to study the advisability of consolidating town departments and activities in the interest of efficiency, economy, and coordination. Said committee to submit a written report with recom- mendations to the next annual town meeting."
* Outside of Plymouth we found that a great many communities had just completed or are now doing just what we have been asked to do,-namely,-take in- ventory of what the town has, determine what the town will require both in the immediate and near fu- ture in physical properties such as buildings, parks, parking lots, airport, etc .- attempt to list these needs in order of their respective necessity and urgency,- try to determine where such buildings and service fa- cilities should be located and determine how many of these capital expenditures the town can afford during each of the next few years. Besides all this there is the other and perhaps even more important phase of our problem, to study and consider if a reorganization of our governing procedures would be of definite ad- vantage.
It was of great interest to us to learn that both over-all long range town planning and town govern- ment seem to be pressing problems with practically all towns of our size. From these other towns we learned that there are many professional and special- ized Municipal Planners engaged in making such sur- veys as we are considering. In an effort to choose the best,-we have interviewed the leaders in this field,
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including authorities from two of our outstanding Uni- versicies, professional Town Planners, and the Munici- pal management divisions of several leading financial Institutions.
Through these interviews we learned these interest- ing facts. First, Town Planning has become a profes- sion of such importance that it is now a graduate study in several of our Universities. Secondly, many towns comparable in size to Plymouth have engaged the ser- vices of professional Planners and made appropria- tions for this work.
After interviewing a number of these professional Town Planners we are of the opinion that some expert advice and guidance is necessary in order to accom- plish our purposes. The result of this work should be (1) a reasonably complete plan of orderly development of the Town's capital structures with a view to their location and architectural fitness as well as their util- ity, together with an analysis of the financial ability of the town to carry out such a plan, and (2), a report on the reorganization of our governmental procedure.
For the work of our committee we request an ap- propriation of $5,000 which will be sought under Arti- cle 75 of the town warrant.
Respectfully submitted,
A. LINWOOD ELLIS, Chairman ALTON D. EDES, MORRIS G. EINSTEIN, FRANKLIN A. HEBARD, HENRY KEYSERLING, CHARLES MacKINNON, AMEDEO SGARZI.
Report of An Audit
of
The Accounts
of the
Town of Plymouth
FOR THE YEAR ENDING DECEMBER 31, 1946
Made in Accordance with the Provisions of Chapter 44, General Laws
1020
February 25, 1946
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The Commonwealth of Massachusetts
DEPARTMENT OF CORPORATIONS AND TAXATION
DIVISION OF ACCOUNTS
State House, Boston 33
February 25, 1946
To the Board of Selectmen Mr. John A. Armstrong, Chairman Plymouth, Massachusetts.
Gentlemen:
I submit herewith my report of an audit of the books and accounts of the town of Plymouth for the calendar year 1945, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. Herman B. Dine, Assistant Director of Accounts.
Very truly yours,
THEODORE N. WADDELL,
Director of Accounts.
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Mr. Theodore N. Waddell Director of Accounts Department of Corporations and Taxation State House, Boston
Sir:
In accordance with your instructions, I have made an audit of the books and accounts of the town of Plym- outh for the calendar year 1945, and report thereon as follows:
The records of financial transactions of the several departments receiving or disbursing money for the town or committing bills for collection, were examined, checked, and verified by comparison with the reports and records in the town accountant's office.
The town accountant's ledger was analyzed, the ap- propriation accounts being checked to the town clerk's records of town meeting votes. A balance sheet showing the financial condition of the town on December 31, 1945 was prepared and is appended to this report. An exam- ination of this balance sheet indicates that the town is in excellent financial condition.
The books and accounts of the town treasurer were examined and checked in detail. The recorded receipts were checked with the records of several departments collecting money for the town and with other sources from which money was paid into the town treasury, while the payments were checked with the warrants authorizing the treasurer to disburse town funds.
The cash on hand on January 21, 1946 was verified and the bank balances were reconciled with statements furnished by the banks of deposit.
The debt and interest payments were checked with the amounts falling due and with the cancelled securities on file, the bond and coupon account being reconciled.
The savings bank books and securities representing the investments of the several trust, investment, and
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retirement funds in the custody of the town treasurer were examined and listed, the income being proved and the withdrawals being verified.
The tax titles on hand were listed and the amounts transferred to the tax title account were verified. Veri- fication of the tax titles as listed was made by compari- son with the records in the Registry of Deeds. The tax possessions on hand were listed and reconciled with the accountant's ledger.
The books and accounts of the tax collector were ex- amined and checked in detail. The taxes and assessments outstanding at the time of the previous examination and all subsequent commitments were audited and proved to the warrants issued for their collection. The recorded receipts were checked with the payments to the treas- urer and with the accountant's books, the abatements as recorded were compared with the assessor's records of abatements granted, and the outstanding accounts were listed and reconciled with the accountant's ledger.
The records of departmental and water accounts re- ceivable were examined and checked in detail. The recorded receipts were checked with the payments to the treasurer and with the accountant's books, the abate- ments as recorded were checked with the records in the departments authorized to grant abatements, and the outstanding accounts were listed and reconciled with the accountant's ledger.
The outstanding tax, assessment, and water accounts were further verified by mailing notices to a number of persons whose names appeared on the books as owing money to the town, and from the replies received it appears that the accounts, as listed, are correct.
The records of licenses and permits issued by the selectmen, town clerk, and health department were ex- amined and checked in detail, the payments to the State and town being verified.
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The surety bonds of the officials required by law to furnish them were examined and found to be in proper form.
In addition to the departments mentioned, the books and accounts of the sealer of weights and measures, and of the school and police departments, as well as of all other departments collecting money or committing charges for collection were examined and checked, and the payments to the treasurer were compared with the treasurer's and the accountant's books.
It is recommended that all departments sending out bills for collection make out the prescribed commitment sheets to the treasurer, at the same time giving proper notice to the town accountant of the amounts committed for collection.
Schedules showing a reconciliation of the treasurer's and the tax collector's cash, summaries of the tax, assessment, tax title, departmental, and water accounts, together with schedules showing the transactions and condition of the trust, investment, and retirement system funds, are appended to this report.
For the cooperation extended by all the town officials during the progress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted,
HERMAN B. DINE, Assistant Director of Accounts.
1
GENERAL ACCOUNTS Balance Sheet - December 31, 1945 TOWN OF PLYMOUTH
Assets
Liabilities and Reserves
Cash-in Banks and Office,
$375,563.61
Due County: Proceeds of Dog Licenses,
$7.20
Accounts Receivable:
Sale of Dogs, 3.00
10.20
Taxes:
Old Age Assistance Recoveries, Tailings,
218.48
Levy of 1944:
Personal Property, $37.44
Liquor License Fees for 1946 Collected in 1945, Reserved for Estimated Receipts 1946,
10,950.00
Levy of 1945:
Water Deposits,
39.47
Poll,
8.00
Sale of Real Estate Fund,
5,700.00
Personal Property,
1,433.70
Sale of Cemetery Lots and Graves Fund,
8,633.20
Real Estate, 39,559.24
41,038.38
Tax Title Receipts Reserved Section 79, Chapter 60, G. L.,
32.60
Investment Fund Income, Post-War Rehabilitation Fund Income for Investment,
963.00
Motor Vehicle Excise Taxes: Levy of 1945,
68.00
2,625.00
Special Assessments: Moth 1945,
2.00
Tax Titles,
$2,193.83
Tax Possessions,
2,369.48
4,563.31
Anna Spooner Gift for Beautification of Park Land, Federal Grants: Aid to Dependent Children: Administration, Aid,
68.71
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$9.55 2,222.90
3,125.00
Departmental:
Town Wharf Rentals,
$1,505.00
Health,
988.50
Public Welfare,
100.00
Aid to Dependent Children,
4,286.44
Soldiers' Benefits,
673.50
School,
3,986.12
Cemetery,
634.73
Old Age Assistance: Administration, Assistance, George-Deen Fund,
121.68 4.91 416.00
2,775.04
Overestimate 1945:
State Parks and Reservations assessment,
174.94
Unexpended Appropriation Balances,
40,643.33
Reserve Fund-Overlay Surplus,
33,887.74
Overlays Reserved for Abatement of Taxes: Levy of 1944,
$37.44
State,
$352.72
County.
352.72
705.44
Revenue Reserved Until Collected:
Motor Vehicle Excise Tax,
$68.00
Rates 1943,
$13.29
Special Assessment,
2.00
Rates 1944,
32.53
Tax Title,
2,193.83
Rates 1945,
5,604.14
Tax Possession,
2,369.48
Labor and Material 1945,
21.00
Departmental,
12,174.29
Aid to Highways,
705.44
Underestimate 1945-County Tax,
3,167.94
Water,
5,670.96
Overdrawn Appropriation:
3,767.79
Surplus Revenue,
306,823.86
$446.721.72
$446,721.72
DEBT ACCOUNTS
Net Funded or Fixed Debt,
$72,000.00
High School Loan,
$72,000.00
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1
12,174.29
Aid to Highways-Chapter 90
Levy of 1945,
6,829.71
6,867.15
Water:
5,670.96
23,184.00
Snow and Ice Removal
TRUST AND INVESTMENT ACCOUNTS
Trust and Investment Funds: Cash and Securities:
In Custody of State Treasurer,
$200.00
Charles Holmes Poor Fund, 520.30
In Custody of Town Treasurer,
248,354.55
John Murdock Poor and School Fund,
730.00
In Custody of Brockton Savings Bank,
1,000.00
Ellen Stoddard Donnelly Public Welfare Fund, 2,050.08
In Custody of Plymouth Five Cents Savings Bank,
54,009.53
Alice Spooner Public Welfare Fund,
1,537.56
Nathaniel Morton Park Fund,
2,000.00
Marcia E. Jackson Gates Library Fund,
2,000.00
Warren Burial Hill Cemetery Fund,
1,251.86
Annie Furlong Perpetual Care Fund (St. Joseph's Cemetery),
113.75
Phoebe R. Clifford Cemetery Fund,
200.00
Cemetery Perpetual Care Funds,
157,455.75
Investment Fund,
4,000.00
Post-War Rehabilitation Fund,
130,000.00
$303.564.08
$303,564.08
CONTRIBUTORY RETIREMENT ACCOUNTS
Contributory Retirement Funds, Cash and Securities,
Annuity Savings Fund,
$50,472.48
Annuity Reserve Fund, Pension Accumulation Fund,
20,606.03
Military Service Fund,
687.99
Expense Fund,
242.11
$78,630.26
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$78,630.26
Julia P. Robinson Poor Fund
$300.00
Francis LeBaron Poor Fund, 1,404.78
$78,630.26
6,621.65
PART II Annual Report OF THE
Town Accountant
OF THE
Town of Plymouth
+A
For Year Ending December 31, 1946
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THIRTY-FIFTH ANNUAL REPORT OF THE TOWN ACCOUNTANT
For the Year Ending December 31, 1946
To the Board of Selectmen, Town of Plymouth.
Gentlemen:
I submit herewith report of the financial transactions of the Town of Plymouth for the year ending December 31, 1946, the several schedules being in the following order:
Schedule A. Cash Receipts and Cash Payments as reported to the Division of Accounts of the Common- wealth.
Schedule B. Departmental and all special appropria- tions and such receipts, including Federal Grants, as may be legally expended without specific town meeting appropriation, with all payments from same classified as to purpose.
Schedule C. Estimated Receipts, other than from local taxes, as used, with the approval of the Tax Com- missioner, by the Assessors in making the 1946 tax rate. Schedule also shows the actual cash receipts from the same sources.
Schedule D. Revenue Account for 1946, including a list of all CURRENT YEAR'S unexpended appropriation balance closed into it at the end of the year.
Schedule E. Excess and Deficiency Account.
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Schedule F. Balance Sheet, Dec. 31, 1946.
Schedule G. and H. Bonded Indebtedness, January 1, 1947.
Schedule I. List of Trust Funds and Town Invest- ments, as of December 31, 1946.
Schedule J. Calculation of the town's borrowing capacity on January 1, 1947, increased through new legislation in 1946.
No department reported any unpaid bills and there were no overdrafts.
For the first time since 1943 it was necessary to borrow $100,000 on temporary notes. However, this was easily paid off when due on December 2.
Cash balance at the end of the year was over $524,000 and, although over $132,000 of this amount was money borrowed for water construction and not yet spent, the revenue cash balance of over $392,000 is, I believe, our highest on record.
The Excess and Deficiency balance at the end of the year is also a record high, despite the heavy drain on it of over $80,000 by town meeting votes. $40,000 unex- pended appropriation balances turned back, $32,000 In- come Tax and $12,000 Corporation Taxes from the State over their estimated figures, $15,000 from the State and County for Chapter 90 work, all were contributing factors in building up this balance. The general depart- mental receipts were, in most cases, higher and, in some cases, considerably higher than the estimated figures, as shown by Schedule C and netted the town about $25,000 more than was anticipated.
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The establishment of a Stabilization Fund, permissible through 1946 legislation, is one that should be given a considerable amount of thought. Its object is to provide means whereby a town may store up funds in good times to take care of future requirements, which may occur when times are not so good. Such a fund would be earning interest while it was growing. However, it should be allowed to grow. If, from the time it is estab- lished, every department tries to think of ways of dip- ping into it, its very purpose will be defeated from the start.
From 1934 to 1944 our average annual payments of principal on town debt were about $40,000. In 1945 we spent but $13,000 for debt but did put $50,000 into our Rehabilitation Fund through the purchase of bonds. In 1946 we spent but $12,000 for debt and bought no bonds, but this saving did not reflect in our tax rate. We simply spent more for current year's expenses. Our payment of principal on debt this year will be $27,000, due to the issuing of our Water Loan last year, but even that will not equal the amounts we had been spending in the past for payment of loans or saving through the purchase of bonds. Unless we keep in the habit of allocating a defi- nite proportion of our tax money for such purposes, when the time comes for the issuing of some large loan, we are going to suddenly realize that we have been living beyond our means. A Stabilization Fund on which to draw at such a time would be a tremendous help. The maximum annual appropriation which we could put into such a fund, without special approval, would be about $39,000 a year, the fund at no time to exceed in the aggregate about $315,000.
I would like to express my appreciation to those de- partments who are cooperating with the Accounting Department by paying their salaried employees on a
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semi-monthly basis. With salary changes every year, we are finding it impossible to cope with the present situa- tion of weekly payrolls (with each department's week ending on a different day), bi-weekly, semi-monthly and monthly payrolls, and even, in some cases, a combination of weekly and monthly payroll periods for employees holding two positions.
Respectfully submitted,
CORA B. GRADY, Town Accountant.
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SCHEDULE A
RECEIPTS
Sources of Receipts
Revenue for Revenue for Expenses Outlays Total
GENERAL REVENUE
1. TAXES
Current Year
1. Property
$753,142.24
2. Poll
6,230.00
Previous Years
3. Property
40,702.74
4.
Poll 4.00
5. Tax Title Redemptions
404.37
From the State
6. Corporation 83,211.85
7.
8.
9. Income 102.206.00
10. Reimbursement for Loss of Taxes on State Owned Lands 1.639.44
Motor Vehicle Excise Tax (see Privileges)
Total. Taxes $987,540.64 $987.540.64
2. LICENSES AND PERMITS
Licenses
11. Liquor
$15,992.00
12. All Other
2,826.17
Permits
13. Marriage
456.00
14. All Other
75.00
Total, Licenses and Permits $19,349.17 $19.349.17
3. FINES AND FORFEITS
15. Court
$737.30
16. Departmental Penalties
17. Contract Violations
Total, Fines and Forfeits
$737.30 $737.30
Total forward
$1.007.627.11
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RECEIPTS
Sources of Receipts Total forward
Revenue for Revenue for Expenses Outlays Total
$1.007.627.11
4. GRANTS AND GIFTS
Grants from Federal Government
18. For Expenses
a. Old Age Assistance $94,377.16
b. Aid to Dependent Children 9,501.36
c. Vocational Education- (George-Deen) 1,098.00
19. For Outlays $4,574.00
Grants from Other Civil Divisions
20. From State, for Education
a. Support of Public Schools
b. Vocational Education 159.00
c. High School Tuition
d. High School Transportation
e. Union Superintendency
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