Town annual report of the officers of the town of Rockland Massachusetts for the year ending 1936, Part 26

Author: Rockland (Mass.)
Publication date: 1936
Publisher: [Rockland, Mass.] : [Town of Rockland]
Number of Pages: 1154


USA > Massachusetts > Plymouth County > Rockland > Town annual report of the officers of the town of Rockland Massachusetts for the year ending 1936 > Part 26


Note: The text from this book was generated using artificial intelligence so there may be some errors. The full pages can be found on Archive.org (link on the Part 1 page).


Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 6 | Part 7 | Part 8 | Part 9 | Part 10 | Part 11 | Part 12 | Part 13 | Part 14 | Part 15 | Part 16 | Part 17 | Part 18 | Part 19 | Part 20 | Part 21 | Part 22 | Part 23 | Part 24 | Part 25 | Part 26 | Part 27 | Part 28 | Part 29 | Part 30 | Part 31 | Part 32 | Part 33 | Part 34 | Part 35 | Part 36 | Part 37 | Part 38 | Part 39 | Part 40 | Part 41 | Part 42 | Part 43 | Part 44 | Part 45 | Part 46 | Part 47 | Part 48


The meeting was called to order by the Moderator, Ma- gorisk L. Walls.


The warrant with Constables return of service thereof was read by the Town Clerk.


The Moderator ruled that it would require a two thirds vote of those present and voting to adopt Article No. 1 and that a quorum of 300 voters must be present for action under Article No. 2.


The following tellers were appointed by the Moderator for the meeting and were sworn to the faithful discharge of their duties, by the Town Clerk.


Emil Kellestrand, Charles Callanan, Charles Howland and Nellie K. Lonergan.


Article 1. Voted to rescind action taken under Article


67


TOWN OF ROCKLAND


No. 5 of the Special Town Meeting of August 8, 1938, whereby the town voted to purchase from Alice M. Greel- ey, her land situated on the corner of Union and Exchange Streets as a site for a new Fire Station, and appropriated the sum of $5000 from the "Real Estate Fund," so called, plus $1500 from amount raised and appropriated under Article 2 of said Special Town Meeting for the purchase of the land.


Affirmative votes 240 Negative votes 26


Necessary two thirds vote required for adoption of the article being 177 votes.


Article 2. An amendment to Article No. 2 that the Fire Station Building Committee, as now constituted, be authorized to look into the possiblity of obtaining a strip of land 12 feet wide on the south side of the present fire station lot and report back to an adjourned meeting in two weeks time was not agreed to.


Voted: To erect a new Fire Station on the site of the present Fire Station (using a strip of land 12 feet wide northerly from the present Fire Station on the Memorial Library lot and such land on the westerly side of the Library as may be necessary for septic tanks) and to ap- propriate the sum of $1500 to provide for a temporary station while the new one is being erected, said sum to be taken from the appropriation under Article No. 2 which was adopted at the meeting held on August 8th, 1938.


Voted that there be paid from the appropriation for Elections the amount of $35.00 for the rent of the hall and the amount of $10.00 for the services of the Moder- ator for this meeting.


Meeting adjourned at 8:45 P. M.


A true copy ATTEST:


RALPH L. BELCHER, Town Clerk


68


SIXTY-FIFTH ANNUAL REPORT


SPECIAL TOWN MEETING SEPTEMBER 19, 1938


Pursuant to the foregong warrant a meeting was held at the Rockland Opera House, Savings Bank Building, on Sept. 19, 1938, beginning at 7:30 o'clock P. M.


The meeting was called to order by the Moderator, Ma- gorisk L. Walls.


The warrant with the Constable return of service there- of was read by the Town Clerk.


Article No. 1. The following motion was voted in the negative by the meeting :


Moved: That for the purpose of financing and con- structing a sewage system and disposal plant and to en- able the Town to secure the benefit of funds granted by the Federal Government under the Public Works Admin- istration Appropriation Act of 1938, there be raised and appropriated the sum of Three Hundred and sixty thousand dollars ($360 000 00) (total esti- mated cost) and the treasurer, with the approv- al of the selectmen, be and hereby is author- ized to borrow the sum of One Hundred Ninety-eight thousand dollars ($198,000.00) (outside the debt limit) and to issue bonds or notes of the town therefor, under authority of and in accordance with the provisions of Chapter 338 of the Acts of 1913 and of Chapter 50 of the Acts of 1938. Said bonds or notes are to be payable in not more than thirty years, at such terms and maxi- mum rate of interest as may be fixed by the Emergency Finance Board.


All monies received by way of grant from the Federal Government on account of this project shall be applied first to meet the cost of construction thereof and any bal-


69


TOWN OF ROCKLAND


ance shall be applied to the payment of the loan herein authorized.


The Selectmen are hereby authorized and directed to accept on behalf of the town, for use in carrying out such project, a Federal grant of money pursuant to the Public Works Administration Appropriation Act of 1938 and the sewer commissioners, with the approval of the selectmen, are outhorized to proceed with the construction of said project and to enter into all necessary and proper contracts and agreements in respect thereto, all subject to applica- ble Federal regulations, and the selectmen and the sewer commissioners are authorized to do all other acts and things necessary or convenient for obtaining said grant, making said loan and constructing said project.


Article 2. Voted to instruct the Building Committee to specify preference for the employment of Rockland men in the contracts issued for the construction of the Fire Station.


Article 3. Voted to pass over the appropriating of a sum of money for the purchase or taking of a strip of land south of the present Fire Station lot to be used as part of the site for the new Fire Station, this strip not to exceed twelve feet fronting on Union Street and one hundred two feet deep (102) said sum to be taken from the Real Estate Fund.


Voted that there be paid from the appropriation for El- ections the amount of $35.00 for the rent of the hall and the amount of $10.00 for the services of the Moderator for this meeting.


Meeting adjourned at 8:10 P. M.


A true copy ATTEST:


RALPH L. BELCHER,


Town Clerk


70


SIXTY-FIFTH ANNUAL REPORT


TOTAL VOTE


ROCKLAND


STATE PRIMARY SEPT. 20, 1938


Pre 1


Pre. 2


Total


Republican ballots cast


479


533


1012


Democratic ballots cast


277


228


505


Union Party ballots cast


2


1


3


758


762


1520


Total number of ballots cast


1520


REPUBLICAN PARTY


Pre 1 Pre. 2 Total


Governor


Frederick Butler


28


18


46


William H. McMasters


53


67


120


Leverett Saltonstall


310


349


659


Richard Whitcomb


29


29


58


Joseph Heffernan


1


2


3


Blanks


58


68


126


Lieutenant Governor


Dewey G. Archambault


27


17


44


Horace T. Cahill


143


175


318


J. Watson Flett


13


15


28


Charles P. Howard


59


72


131


Kenneth D. Johnson


89


97


186


Robert Gardiner Wilson, Jr.


20


27


47


F. Joseph Harney Blanks


1


2


3


127


128


255


Secretary


Frederic W. Cook


334


374


708


71


TOWN OF ROCKLAND


John E. Spillane Blanks


1


2


3


144


157


301


Treasurer


William E. Hurley


213


216


429


140


170


310


Alonzo B. Cook John J. Hurley Ralph Jackson Blanks


22


22


44


2


2


104


123


227


Auditor Carl D. Goodwin


130


119


249


Russell A. Wood


167


211


378


Ralph Williams Blanks


181


201


382


Attorney General


Howe Coolidge Amee


70


63


133


Clarence A. Barnes


149


171


320


Frank F. Walters


45


50


95


John Joseph Murphy Blanks


1


2


3


214


247


461


Congressman, Fifteenth District


Charles L. Gifford


273


309


582


Harry L. Avery


29


38


67


William B. Taylor


62


59


121


Blanks


115


127


242


Councillor, Second District


Christian A. Burkard


69


69


138


Clayton L. Havey


114


131


245


William J. MacHale


18


21


39


David S. McIntosh


58


72


130


Sidney Rosenberg


10


5


15


Thomas Walter Taylor Blanks


44


49


93


166


186


352


1


2


3


72


SIXTY-FIFTH ANNUAL REPORT


Senator, Norfolk and Plymouth District


Newland H. Holmes


217


257


474


Richard F. Paul


146


138


284


Blanks


116


138


254


Representative in General Court, 4th Plymouth District


Frederick M. Barnicoat


224


294


518


Norman S. Whiting


241


225


466


Blanks


14


14


28


District Attorney, Southeastern District


Edmund R. Dewing


294


333


627


Joseph G. Schumb


35


48


83


Blanks


150


152


302


County Commissioner, Plymouth County


George M. Webber


73


97


170


Joseph B. Estes


343


369


712


Oscar H. Tracy


6


10


16


Blanks


57


57


114


County Commissioner, Plymouth County


(to fill vacancy)


Horace C. Baker


83


81


164


Elva M. Bent


213


235


448


Elroy S. Thompson


31


19


50


James A. White


26


36


62


LeRoy A. Whitten


10


12


22


Oscar E. Young


4


11


15


Blanks


112


139


251


Sheriff, Plymouth County


Charles H. Robbins


282


314


596


Blanks


197


219


416


Delegate to State Convention


Charles P. Howland


274


306


580


73


TOWN OF ROCKLAND


Joseph B. Estes


327


356


683


Norman S. Whiting


324


319


643


Esther H. Rawson


259


306


565


Dana S. Collins


297


344


641


Ruth Torrey


258


291


549


Geraldine Gardner


263


306


569


Emil Kelstrand


1


1


Charles Orr


1


1


Blanks


1350


1502


2852


DEMOCRATIC PARTY


Pre 1 Pre. 2 Total


Governor


Charles F. Hurley


145


117


262


James M. Curley


80


71


151


Francis E. Kelly


46


25


71


Richard M. Russell


3


13


16


Joseph M. Heffernan Blanks


3


1


4


Lieutenant Governor


James Henry Brennan


77


66


143


Edward T. Collins


34


18


52


Alexander F. Sullivan


30


24


54


Joseph C. White


91


87


178


William P. Yoerg


5


2


7


F. Joseph Harney Blanks


40


30


70


Secretary


William J. Ahearne


40


21


61


John M. Bresnahan


39


34


73


Henry Clay


9


2


11


Katherine A. Foley


69


77


146


William F. Sullivan


25


23


48


John H. Wallace


28


21


49


John E. Spillane Blanks


1


1


67


49


116


1


1


1


1


74


SIXTY-FIFTH ANNUAL REPORT


Treasurer


William F. Barrett


32


11


43


Ernest Joseph Brown


6


10


16


William H. Burke, Jr.


18


14


32


Joseph W. Doherty


33


22


55


Owen Gallagher


76


65


141


John Frederick Harkins


3


11


14


Daniel J. Honan


12


14


26


John J. McGrath


34


26


60


Ralph D. Jackson Blanks


63


54


117


Auditor


Thomas H. Buckley


228


179


407


John J. Barry


21


21


42


Leo D. Walsh


15


10


25


Blanks


13


18


31


Attorney General


Paul A. Dever


221


183


404


John Joseph Heffernan Blanks


56


44


100


Congressman, Fifteenth District


John D. W. Bodfish


88


89


- 177


Henry L. Murphy


126


96


222


Blanks


63


43


106


Councillor, Second District


John Joseph Cheever


25


18


43


James A. Cresswell


39


13


52


Francis M. Kelly


59


36


95


Timothy Lyons, Jr.


36


41


77


Thomas C. McGrath


24


19


43


Clement A. Riley


6


10


16


John J. Sawtelle


23


35


58


Louis Shindler Blanks


1


0


1


64


56


120


1


1


1


1


75


TOWN OF ROCKLAND


Senator, Norfolk and Plymouth District Noel C. King 174 Blanks 103


145


319


83


186


Representative in General Court, 4th Plymouth District


Arthur H. Marks


219


185


404


Blanks


58


43


101


District Attorney, Southeastern District


Alonzo Bartlett Greene


29


26


55


Daniel L. Kelleher Jr.


183


156


339


Blanks


65


46


111


County Commissioner, Plymouth County Louis A. Reardon 225


173


398


Blanks


52


55


107


1


County Commissioner, Plymouth County (to fill vacancy)


William Leslie Ross


163


130


293


Blanks


114


98


212


Sheriff, Plymouth County


Albert M. Heath


186


137


323


Blanks


91


91


182


Delegate to State Convention


Magorisk L .Walls


215


178


393


George Hart


1


1


Arthur Wyman


1


1


Blanks


61


49


110


UNION PARTY


Governor John M. Heffernan Blanks


Pre 1 Pre. 2 Total


2


2


1


1


76


SIXTY-FIFTH ANNUAL REPORT


Lieutenant Governor


F. Joseph Harney Blanks


1


1


Secretary


2


2


John Spillane Blanks


1


.


1


Treasurer


2


2


Ralph Jackson Blanks


1


1


Auditor


2


2


Ralph S. Williams Blanks


1


1


Attorney General


2


2


John Joseph Murphy Blanks


1


1


Congressman, Fifteenth District Blanks


2


1


3


Councillor, Second District Blanks


2


1


3


Senator, Norfolk and Plymouth District Blanks 2 1 3


Representative in General Court, 4th Plymouth District Blanks 2


1 3


District Attorney, Southeastern District Blanks 2 1 3


County Commissioner, Plymouth County Blanks 2 1 3


1


2


2


i


TOWN OF ROCKLAND


77


County Commissioner, Plymouth County (to fill vacancy) Blanks 2


1


3


Sheriff, Plymouth County Blanks


2


1


3


Delegate to State Convention Blanks


2


1


3


A true copy ATTEST:


RALPH L. BELCHER,


Town Clerk


STATE ELECTION NOVEMBER 8, 1938


Whole Number of ballots cast. Precinct One


1949


Prescinct Two


2127


4076


Pre 1 Pre. 2 Total


Governor


Henning A. Blomen, Socialist


Labor Party


4


3


7


Roland S. Bruneau, Independent


3


2


5


Jeffrey W. Campell, Socialist


4


9


13


James M. Curley, Democrat


969


902


1871


William A. Davenport, Ind. Tax Refor


1


3


4


Otis Archer Hood, Communist Party


2


1


3


Charles L. Manser, Sound, Sensible Government


1


1


2


William H. McMasters, Townsend


Recovery Plan


7 12


19


78


SIXTY-FIFTH ANNUAL REPORT


Leverett Saltonstall, Republican George L. Thompson, Prohibition Blanks


927


1166


2093


0


0


0


31


28


59


Lieutenant Governor


Manuel Blank, Communist Party


8


3


11


James Henry Brennan, Democrat


933


887


1820


Horace T. Cahill, Republican


911


1149


2060


Freeman W. Follett, Prohibition


13


7


20


Joseph F. Massidda, Socialist


9


8


17


George L. McGlynn, Socialist Labor


9


9


18


Blanks


66


64


130


Secretary


Frederic W. Cook, Republican


963


1189


2152


Hugo DeGregory, Communist Party


8


8


16


Katherine A. Foley, Democrat


863


820


1683


Eileen O'Connor Lane, Socialist


21


14


35


Malcolm T. Rowe, Socialist Labor


Party


4


10


14


Blanks


90


86


176


Treasurer


Frank L. Asher, Communist Party


5


5


10


Albert Sprague Coolidge, Socialist


16


24


40


Owen Gallagher, Democrat


847


788


1635


John J. Hurley, Independent


32


37


69


William E. Hurley, Republican


954


1172


2126


Ralph Pirone, Socialist Labor Party Blanks


87


92


179


Auditor


Thomas H. Buckley, Democrat


1099


995


2094


Michael C. Flaherty, Socialist


13


16


29


Horace I. Hillis, Socialist Labor Party


3


6


9


Michael Tuysuzian, Communist Party


4


3


7


Guy S. Williams, Prohibition


11


59


70


8


9


17


Party


79


TOWN OF ROCKLAND


Russell A. Wood, Republican Blanks


768


973


1741


51


75


126


Attorney General


Clarence A. Barnes, Republican


785


996


1781


Paul A. Dever, Democrat


1047


1033


2080


Joseph C. Figueiredo, Communist Party 9


1


10


George F. Hogan, Prohibition


8


4


12


Alfred Baker Lewis, Socialist


18


16


34


Fred E. Oelcher, Socialist Labor


Party


2


6


8


Blanks


80


71


151


Congressman, Fifteenth District John D. W. Bodfish, Democrat


951


935


1886


Charles L. Gifford, Republican Blanks


874


1079


1953


124


113


237


Councillor, Second District


Saul Friedman, Socialist


27


57


84


Clayton L. Havey, Republican


842


1037


1879


John J. Sawtelle, Democrat


917


863


1780


Blanks


163


170


333


Senator, Norfolk and Plymouth District


Newland H. Holmes, Republican


886


1091


1977


Noel C. King, Democrat


905


869


1774


Blanks


158


167


325


Representative in General Court, 4th Plymouth District


Frederick M. Barnicoat, Republican


710


903


1613


Arthur H. Marks, Democrat


1034


998


2032


Norman S. Whiting, Ind. Progressive 172


186


358


Blanks


33


40


73


District Attorney, Southeastern District Edmund R. Dewing, Republican 894


1108


2002


80


SIXTY-FIFTH ANNUAL REPORT


Daniel L. Kelleher, Jr., Democrat Blanks


937


892


1829


118


127


245


County Commissioner, Plymouth County


Louis A. Reardon, Democrat


1057


1004


2061


George M. Webber, Republican


781


1004


1785


Blanks


111


119


230


County Commissioner, Plymouth County (to fill vacancy)


Elva M. Bent, Republican


945


1181


2126


William Leslie Ross, Democrat


860


777


1637


Blanks


144


169


313


0


Sheriff, Plymouth County


Albert M. Heath, Democrat


885


846


1731


Charles H. Robbins, Republican


910


1113


2023


Blanks


154


168


322


Question No. 1.


Proposed Amendment to Constitu-


tion Providing Biennial Session Leg- lature and Biennial Budget


Yes


706


763


1469


No


363


446


809


Blanks


880


918


1798


Question No. 2.


Law Proposed by Initiative Petition


Relative to Free Public Taxicab Stands


Yes


730


762


1492


No


480


573


1053


Blanks


739


792


1531


Shall licenses be granted in this town for the sale therein of all al- coholic beverages ?


Yes


1076 1101 2177


---


81


TOWN OF ROCKLAND


No Blanks


457


583


1040


416


443


859


Shall licenses be granted in this


town for the sale therein of wines


and malt beverages ?


Yes


1054


1092


2146


No


413


539


952


Blanks


482


496


978


Shall licenses be granted in this town for the sale therein of all al- coholic beverages in packages, so called, not to be drunk on the prem- ises ?


Yes


1101


1159


2260


No


383


480


863


Blanks


.465


488


953


Shall the pari-mutuel system of bet- ting on licensed horse races be per- mitted in this county ?


Yes


982


1000


1982


No


476


608


1084


Blanks


491


519


1010


Shall the pari-mutuel system of bet- ting on licensed dog races be permit-


ted in this county ?


Yes


876


875


1751


No


544


693


1237


Blanks


529


559


1088


A true copy ATTEST:


RALPH L. BELCHER,


Town Clerk


82


SIXTY-FIFTH ANNUAL REPORT


FOURTH PLYMOUTH REPRESENTATIVE DISTRICT


At a meeting of the Town Clerks of the Fourth Plym- outh Representative District held in the Town Clerk's Of- fice, Rockland, Mass., on Friday, November 18, 1938 at 12:00 o'clock noon, the records of votes cast in each pre- cinct and town for Representative in General Court, Fourth Plymouth District, were duly examined and Fred- erick M. Barnicoat, of Hanover, appeared to be elected.


The following is a schedule of the votes cast in said district.


Frederick M. Barnicoat, of Hanover, (R) three thousand three hundred and fourteen (3314).


Arthur H. Marks, of Rockland, (D) two thousand four hundred and thirty-eight (2438).


Norman S. Whiting, of Rockland, (Ind.) four hundred and twelve (412).


Blanks, one hundred and twenty five (125).


Whole number of ballots cast, six thousand two hundred and eighty-nine (6289).


BERNARD STETSON, Town Clerk, Hanover


WARREN T. HOWARD, Town Clerk, Hanson


RALPH L. BELCHER, Town Clerk, Rockland


83


TOWN OF ROCKLAND


Detail of vote by towns


Rockland


Hanover


Hanson


Total


Frederick M. Barnicoat


1613


989


712


3314


Arthur H. Marks


2032


161


245


2438


Norman S. Whiting


358


36


18


412


Blanks


73


15


37


125


4076


1201


1012


6289


REPORT OF AN AUDIT OF


THE ACCOUNTS OF THE TOWN OF ROCKLAND


For the Period from May 18, 1933 to November 6, 1937 Made in Accordance with the Provisions of Chapter 44, General Laws


May 9, 1938


AUDITOR'S REPORT


The Commonwealth of Massachusetts Department of Corporations and Taxation Division of Accounts State House, Boston


May 9, 1938


To the Board of Selectmen Mr. Harry S. Torrey, Chairman Rockland, Massachusetts.


Gentlemen :


I submit herewith my report of an audit of the books and accounts of the town of Rockland for the period from May 18, 1933 to November 6, 1937, 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


TNW:0


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


86


SIXTY-FIFTH ANNUAL REPORT


audit of the books and accounts of the town of Rockland for the period from May 18, 1933, the date of the previous examination, to November 6, 1937, the following report being submitted thereon:


The financial transactions, as recorded on the books of the several departments receiving or disbursing money for the town or committing bills for collection, were examin- ed and checked.


The charges against appropriations were checked, gen- eral ledger accounts were compiled, and a balance sheet, showing the financial condition of the town on November 6, 1937, was prepared and is appended to this report.


An examination of the appended balance sheet indicates that several appropriations were overdrawn on Novem- ber 6, 1937. To incur liabilities in excess of the appro- priations voted by the town is contrary to the provisions of Section 31, Chapter 44, General Laws, which reads as follows :


"No department of any city or town, except Bos- ton, shall incur liability in excess of the appropriation made for the use of such department, except in cases of extreme emergency involving the health and safe- ty of persons or property, and then only by a vote in a city of two thirds of the members of the city coun- cil, and in a town by a vote of two thirds of the se- lectmen."


Attention is also called to Section 62, Chapter 44, Gen- eral Laws, which reads as follows:


"Any city, town or district officer who knowingly violates, or authorizes or directs any official or em- ployee to violate, any provision of this chapter, or any other provision of general law relating to the in- curring of liability or expenditure of public funds on


87


TOWN OF ROCKLAND


account of any city, town or district, or any provis- ion of special law relating to the incurring of liability or expenditure of public funds as aforesaid, shall, ex- cept as otherwise provided, be punished by a fine of not more than one thousand dollars or by imprison- ment for not more than one year, or both; and the mayor, selectmen, prudential committee, or commis- sioners, shall, and five taxpayers may, report such violation to the district attorney who shall investi- gate and prosecute the same."


It is recommended that steps be taken toward the es- tablishment of a proper system of accounting, so that complete records may be available in a single town office and so that the true financial condition of the town may be determined at any time.


In checking the paid vouchers on file it was noted that, in addition to their salaries fixed by vote of the town, compensation has been paid to elected officials of the town and charged to the federal grant on account of old age assistance. Attention in this connection is called to the provisions of Sections 4A and 108, Chapter 41, General Laws.


The books and accounts of the town treasurer were ex- amined and checked in detail. The recorded receipts were analyzed and compared with the collectors' records of payments to the treasurer, with the records in the sev- eral 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 se- lectmen's warrants to the treasurer. The cash balance on November 6, 1937, was proved by actual count of the cash in the office and by a reconciliation of the bank balances with statements furnished by the banks in which the town funds are deposited.


The payments of debt and interest were checked with


88


SIXTY-FIFTH ANNUAL REPORT


the amounts falling due and with the cancelled securities on file.


The savings bank books representing the investment of the trust funds in the custody of the library trustees and the town treasurer, were examined and listed, the income being proved and the withdrawals verified.


The tax title deeds on hand were examined and listed. The amounts transferred from the several tax levies to the tax title account were verified, and the tax title deeds as listed were checked with the records in the Registry of Deeds.


Considerable difficulty was experienced in reconciling the tax title records kept by the town treasurer with the collector's accounts, due to the fact that the clerical work was incomplete and a number of accounts were missing from the files. It is recommended that more care be tak- en in recording the various transactions affecting the tax titles and that a proper and complete record of all tax titles be kept as required by Section 50, Chapter 60 Gen- eral Laws. It was also noted that the treasurer has ac- cepted partial payments on the redemption of tax titles which are less than the minimum prescribed by the sta- tutes.


The records of licenses and permits issued by the select- men, town clerk and the health department were exam- ined and checked, and the payments to the State and the town were verified.


The books and accounts of the collector of taxes were examined and checked. The levies outstanding at the time of the previous examination were audited, and all subsequent commitment lists were added and reconciled with the warrants of the assessors committing the taxes for collection.


89


TOWN OF ROCKLAND


The collector's cash books were footed, the payments to the treasurer by the collector were checked to the treas- urer's books, the abatements were compared with the as- sessors' records of abatements granted, and the outstand- ing accounts were listed and proved.


It is recommended that the collector make weekly pay- ments to the treasurer of all collections as required by Section 2, Chapter 60, General Laws.


It is also recommended that prompt settlement of all prior years' taxes be secured.


The surety bonds of the financial officials bonded for the faithful performance of their duties were examined and found to be in proper form.


The records of departmental and water accounts re- ceivable committed for collection were examined and checked. The commitment lists were proved, the record- ed collections were compared with the payments to the treasurer, the abatements were checked with the records in the departments authorized to grant abatements, and the outstanding accounts were listed and proved.


Verification of the outstanding tax, departmental, and water accounts were made by mailing notices to many persons whose names appeared on the books as owing money to the town, the replies received thereto indicat- ing that the accounts, as listed, are correct.


A considerable amount of detailed checking was neces- sary to balance the tax and tax title accounts, which in- creased the length of the audit and consequently its cost.


It is important that the provisions of Sections 42A to 42D, inclusive, Chapter 40, General Laws, be followed in recording water liens and adding unpaid accounts to the next annual tax.


90


SIXTY-FIFTH ANNUAL REPORT


The accounts of the sealer of weights and measures and the library department, as well as of all other depart- ments collecting money for the town or committing bills for collection, were examined and checked with the treas- urer's books.


In addition to the balance sheet referred to, there are appended to this report tables showing a reconciliation of the treasurer's and the collector's cash, summaries of the tax, tax title, departmental, and water accounts, as well as tables showing the condition and transactions of the trust funds.


While engaged in making the audit, cooperation was received from the officials of the town, for wish, on be- half of my assistants and for myself, I wish to express appreciation.




Need help finding more records? Try our genealogical records directory which has more than 1 million sources to help you more easily locate the available records.