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