Town annual report of the offices of Fairhaven, Massachusetts 1945, Part 4

Author: Fairhaven (Mass.)
Publication date: 1945
Publisher:
Number of Pages: 190


USA > Massachusetts > Bristol County > Fairhaven > Town annual report of the offices of Fairhaven, Massachusetts 1945 > Part 4


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230.00


Postage .75


66


Telephone Printing and Advertising Travel Expense All Other


4.80


21.00


2.15


1.10


2,150.48


TOWN MEETING EXPENSE


Salaries


Clerks at Town Meeting


15.50


Police


25.00


Clerk of Finance Committe


150.00


Other Expenses


Finance Committee Reports


107.41


Printing and Advertising


446.44


Stationery and Postage


29.11


773.46


LAW DEPARTMENT


Salaries


Special Attorneys


420.75


Court Judgement


1,250.00


1,670.75


AUDITORS


Salaries


300.00


SAFETY COUNCIL


Reports


23.00


PLANNING BOARD


Salaries


Secretary


27.00


Other Expenses


Association dues


15.00


Printing and Advertising


18.95


60.95


TOWN HALL


Salaries


Janitors


2,330.00


Other Help


21.00


Other Expenses


Fuel


1,401.39


Light


857.11


67


Building Supplies


350.25


Repairs and Replacements


403.36


Insurance Telephone Water All Other


48.75


12.60


40.00


30.92


Hurricane Expense


5,495.38 316.60


PROTECTION OF PERSONS AND PROPERTY


POLICE DEPARTMENT


Salaries


Chief


2,594.80


Regular Officers


6,882.64


Special Police


5,899.18


Clerks


4,335.69


Equipment Maintenance


Motor Equipment


1,154.36


Gasoline and Oil


742.47


Equipment for Men


19.52


Radio Maintenance


109.69


Ambulance


106.32


Other Expenses


Printing, Stationery, Postage


30.01


Telephones


296.75


Office Supplies


66.29


Medical


31.70


Expenses for Prisoners


78.95


All Other


50.67


22,399.04


FIRE DEPARTMENT


Salaries


Engineers


150.00


Callmen


3,475.46


Permanent Men


8,695.69


Still Alarms


267.50


Equipment, Maintenance and Repairs Apparatus ,


867.50


Hose


29.37


Equipment for Men


9.50


68


Station Equipment Rental of Quarters Gasoline and Oil Fuel and Light


110.79


1,712.00


187.76


Fuel


56.83


Electricity


455.78


Maintenance of Biuldings and Grounds


Repairs


81.65


Building Supplies


123.38


Laundry


59.85


Water


45.00


Other Expenses


Office Supplies


33.85


Telephone


165.15


16,527.06


FIRE ALARM


Salaries


Labor


449.04


Other Expenses


Repairs


264.32


Storage


60.00


Hurricane


211.87


HYDRANTS


Rental and Service


8,910.00


INSPECTION OF BUILDINGS


Salaries


Inspector


500.00


Clerk


199.92


Other Expenses


Plumbing Inspections


890.00


Printing


25.75


Office Supplies


3.50


Postage


8.00


Hurricane Damage


1,627.17 205.00


SEALER OF WEIGHTS AND MEASURES


Salaries


Sealer


Helper


700.00 12.00


69


5 -


1830/ 86 95. 19


270 5 6


38


1


773.36


Other Expenses Printing and Advertising Travel Equipment All Other


4.00


229.04


25.74


2.00


972.78


BOARD OF APPEALS


Printing and Advertising


10.00


INSECT PEST EXTERMINATION


Labor


300.00


CARE OF TREES


Salaries


Tree Warden


200.00


Labor


4,696.20


Other Expenses


Hardware and Tools


133.95


Trees


787.50


Insurance


784.24


Repairs to Equipment


164.98


Gasoline and Oil


25.40


Arsenate


241.92


Water


25.00


All Other


135.16


Hurricane Damage


7,194.35 15.06


INSURANCE ON TOWN BUILDINGS


Premiums


3,122.14


CIVILIAN DEFENSE


Telephone


161.91


Insurance


5.00


Travel Expense


18.02


184.83


HEALTH AND SANITATION HEALTH


General Administration


Board Members


720.00


Stationery and Postage


30.33


Telephone


99.35


Carding, Travel Expense


228.12


70


1


Dangerous Diseases Medical Attendance Drugs and Medicines


6.00


15.41


Tuberculosis


Local Board and Treatment


1,531.82


County Hospital Assessment


7,442.29


Vital Statistics


2.25


Other Expenses


Sanitary Inspector


100.00


Burying Animals


77.00


All Other


1.22


Inspection


Animal Inspection


252.50


Meat and Provisions


37.50


Health Nursing Service


1,000.00


Dental Clinic


410.44


Diphtheria Immunization


70.00


12,024.23


SHELLFISH INSPECTOR


Salaries


Inspector


1,250.00


Other Expenses


Printing and Advertising


23.75


Propogation


122.87


1,396.62


SEWER MAINTENANCE


General Administration


Commissioners


525.00


Clerk


156.00


Office Supplies


10.80


General


Labor


5,419.46


Repairs and Equipment


1,245.57


Tools and Supplies


120.98


Pipe, Lumber, Cement


109.50


Gasoline and Oil


326.04


Heat and Lights


60.82


Power


1,399.36


Water


295.62


Insurance


211.48


Telephone


49.17


71


Engineering Rent of Land All Other


65.50


100.00


312.68


10,407.98


ALPINE AVENUE SEWER


Labor


342.64


Material


564.30


906.94 .


MOSQUITO CONTROL MAINTENANCE


Maintenance


1,200.00


REFUSE AND GARBAGE


Refuse


Labor


8,024.20


Trucks


484.71


Gasoline


243.00


Insurance


285.27


Garbage


Contract


3,000.00


12,037.18


HIGHWAYS AND BRIDGES


General Administration


Superintendent


1,500.00


Clerk


1,608.83


General


Labor


14,575.92


Trucks


1,289.24


Broken Stone, Gravel


3,476.95


Equipment and Repair


529.76


Gasoline and Oil


861.94


Tarvia and Road Oil


945.73


Light


60.95


Telephone


34.25


Insurance


1,438.85


Fuel


266.28


Travel Expense


391.25


Engineering


34.25


Supplies


36.58


All Other


53.11


27,103.89


72


Hurricane Damage Labor Equipment and Materials


9,954.18 5,053.49


15,007.67


LIGHTING


Maintenance Street Lights 10,110.78


CHAPTER 90 MAINTENANCE


Labor


593.36 1,194.30


Material


1,787.66


COGGESHALL STREET BRIDGE


Assessment for 1944 162.39


CHARITIES AND SOLDIERS' BENEFITS


PUBLIC WELFARE


General Administration


Salaries and Wages


1,643.10


Printing, Stationery


61.61


Office Expense


17.70


Travel Expense


83.59


Outside Relief by Town


Groceries and Provisions


469.51


Fuel


323.45


Board and Care


625.66


Medicine and Medical


1,533.07


State Institutions


2,067.00


Cash


8,502.98


Hospital Care


1,191.36


Rent


883.50


Clothing


49.87


Burials


535.00


Labor and Trucking


472.11


All Other


54.81


Other Cities and Towns


470.07


18,984.39


73


INFIRMARY


Salaries


Superintendent


572.00


Other Employees


1,404.00


Other Expenses


Groceries and Provisions


890.35


Dry Goods and Clothing


30.20


Building Supplies and Repairs


279.98


Fuel and Electricity


904.57


Medical and Hospital


84.41


Burial


100.00


Telephone


9.60


Insurance


45.48


Laundry


30.94


All Other


42.40


Farm


Expenses


798.92


Purchase of Live Stock


31.00


5,223.85


Special Repairs


5.55


Hurricane Damage


221.30


AID TO DEPENDENT CHILDREN


Administration


Supervisor


137.96


Social Worker


77.85


Clerks


501.90


Office Supplies


24.94


Travel, Telephone, All Other


34.45


Aid


Cash Grants


15,386.59


16,163.69


OLD AGE ASSISTANCE


Administration


Supervisor


1,001.91


Clerks


1,008.90


Social Worker


1,271.55


Printing and Postage


203.80


Office Supplies


47.72


Telephone


8.45


Travel Expense, All Other


255.15


'Aid


Cash Grants


107,914.20


Other Cities and Towns


2,186.82


113,898.50


74


JULIA A. STODDARD FUND


Cash Grants 885.00


JAMES RICKETTS FUND


Care of Lot.


4.50


LADY FAIRHAVEN FUND


Cash Grant


28.00


ANDRUS SPRIIT FUND


Property Expense


730.19


Infirmary


107.66


Purchase of Bonds


10,000.00


10,837.85


SOLDIERS' BENEFITS


Administration


Clerks


298.20


Other Administration


172.13


State Aid


460.00


War Allowance


338.00


Soldiers' Relief


Cash


3,347.50


Burial


100.00


Clothing


6.50


Medical and Hospital


576.60


All Other


5.00


Other Cities and Towns


57.77


5,361.70


VETERANS' REHABILITATION


Clerical Assistance


100.00


Office Supplies


26.20


126.20


75


SCHOOLS


ELEMENTARY AND HIGH


Superintendent


4,261.69


Clerk in Superintendent's Office


1,629.79


Truant Officer


175.00


Printing, Stationery, Postage


141.97


Telephones


665.37


Traveling Expenses


114.94


School Census


100.00


Office Expenses


49.62


All Other


114.22


Teachers' Salaries


Elementary


80,552.74


High


45,693.46


Evening


250.00


Text and Reference Books


Elementary


1,519.98


High


1,228.75


Supplies


Elementary


2,035.79


High


1,209.63


Furniture


High


150.00


Tuition


Continuation


383.04


Vocational


3,790.00


Evening


55.00


Transportation


4,214.98


Elementary High


2,067.00


Janitors' Services


Elementary


9,059.16


High


8,104.92


Fuel and Light


5,800.99


Elementary High


3,197.13


Maintenance of Buildings and Grounds Elementary


2,048.97


High


2,270.36


Health


Elementary


1,975.28


High


598.66


76


Diplomas and Graduations Exercises Elementary High Petty Cash High


35.60


83.59


10.00


183,587.63


Hurricane Damage


732.79


Special Repairs


Tripp


464.02


High


1,589.91


East Fairhaven


540.00


Oxford


189.77


Rogers


138.30


Anthony


96.50


Washington


15.00


3,033.50


Mass. Teachers' Retirement System


85.75


RECREATION


PARK DEPARTMENT


Labor


2,996.20


Equipment ·


374.38


Loam


10.00


Insurance


66.61


Gasoline


42.44


All Other


11.48


3,501.11


UNCLASSIFIED


RATIONING BOARD


Administration


Clerk and Janitor


2,414.90


Stationery and Postage


4.90


Telephone


121.31


Office Supplies


55.50


Other Expenses


Fuel and Light


205.02


Rent


180.00


Travel


28.00


Maintenance and Operation


44.32


3,053.95


77


MEMORIAL DAY


Care of Lot Bands Flowers Flags


15.00


60.50


154.50


20.00


250.00


RENT FOR MILITARY ORGANIZATION Veterans of Foreign Wars 350.00


TOWN PROPERTY


Water Service


9.41


UNPAID BILLS OF PRIOR YEARS


Approved at Annual Town Meeting


120.55


POST WAR PLANNING


Purchase of Bonds


15,000.00


Interest Added to Fund


65.62


15,065.62


PUBLIC SERVICE ENTERPRISE WATER DEPARTMENT


Foreman


144.80


Printing


30.10


Purchase of Water


670.96


Water Services


468.53


Equipment


10.68


All Other


3.30


1,328.37


SCONTICUT NECK WATER SYSTEM


Administration


Certification of Notes


34.00


Coupons


50.95


All Other


6.32


General Expenses


Engineering


764.77


Trenching and Laying Pipe


15,088.28


78


Pipe and Fittings


505.08


Tools and Equipment


88.00


Labor


4.55


Guarantee Bond


280.00


Hydrants All Other


297.92


6.89


17,126.76


UNION WHARF


Salary of Wharfinger


300.00


Light


9.00


Water


14.71


Repairs


11.49


335.20


INTEREST AND MATURING DEBT


INTEREST


Temporary Loans


Anticipation of Revenue


191.03


General Loans


3,930.57


4,121.60


MUNICIPAL INDEBTEDNESS


Temporary Loans


Anticipation of Revenue


100,000.00


Reimbursement Loan


1,200.00


General Loans


38,500.00


139,700.00


Tax Title Redemptions Reserved


13,662.63


AGENCY TRUST AND INVESTMENT


AGENCY


Taxes


State County


14,646.82 23,020.20


79


TRUST AND INVESTMENT


Dog Licenses for County


1,868.20


Federal Withholding Tax


28,997.80


Blue Cross Firemen's Insurance


1,049.20


14.00


Contributory Retirement System


9,163.41


78,759.63


REFUNDS


Taxes


90.00


Motor Vehicle Excise


29.24


Sewer Connection Deposits


1,080.28


Estimated Receipts


23.60


1,223.12


$826,739.85


Cash On Hand December 31, 1945


116,908.82


$943,648.67


80


ANALYSIS OF APPROPRIATION ACCOUNTS-1945


ACCOUNTS


Balances


Carried Forward


Appropriations


Credits


Trust Funds


and Grants


Payments


Balances


Balances


Forward


Other Accounts


Selectmen's Salaries


1,500.00


1,500.00


Selectmen's Office Expenses


2,500.00


2,493.69


6.31


Treasurer's Salary


1,567.60


1,567.60


Treasurer's Office Expense


3,500.00


3,440.77


59.23


Tax Collector's Salary


2,300.00


2,300.00


Tax Collector's Office Expense


2,700.00


2,575.11


124.89


Tax Title Expenses


287.29


2,400.00


95.75


2,150.48


632.56


Assessors' Salaries


21.73


4,243.45


4,193.97


71.21


Assessors' Office Expense


2,050.00


1,333.29


716.71


Salary of Moderator


25.00


25.00


Salary of Auditors


300.00


300.00


Election and Registration


4,100.00


4,072.75


27.25


Town Meeting Expense


800.00


773.46


26.54


Legal Expense


1,750.00


1,670.75


79.25


Planning Board


125.00


60.95


64.05


Safety Council


62.00


23.00


39.00


Board of Appeals


75.00


10.00


65.00


Town Hall


5,500.00


5,495.38


4.62


Town Hall, Hurricane


3,165.71


316.60


2,849.11


Police Department


22,000.00


400.00


22,399:04


.96


Fire Department


17,000.00


16,527.06


472.94


Fire Alarm


800.00


773.36


26.64


Fire Alarm, Hurricane


284.12


271.77


12.35


.


to Revenue


Transfers to


ANALYSIS OF APPROPRIATION ACCOUNTS - 1945-Continued


ACCOUNTS


Balances


Carried Forward


Appropriations


Credits


Trust Funds


and Grants


Payments


Balances


Balances


Forward


Transfers to


Other Accounts


Hydrant Rental


8,910.00


8,910.00


Care of Trees


7,000.00


6,994.35


5.65


Salary of Tree Warden


200.00


200.60


Tree Department, Hurricane


201.82


15.06


186.76


Insect Pest Extermination


300.00


300.00


Sealer of Weights and Measures


1,000.00


972.78


27.22


Building Inspection


1,200.00


1,127.17


72.83


Building Inspection, Hurricane


350.00


205.00


145.00


Building Inspector's Salary


500.00


500.00


Civilian Defense


7,068.04


184.83


683.21


6,200.00


Insurance on Town Buildings


52.15


2,569.24


126.50


2,197.21


550.68


Extended Coverage Town Buildings


1,027.00


924.93


102.07


Forest Fires


100.00


100.00


Board of Health


3,750.00


2,381.50


1,368.50


Salaries of Board of Health


720.00


720.00


Dental Clinic


500.00


410.44


89.56


Diphtheria Immunization


75.00


70.00


5.00


Public Health Nursing


1,000.00


1,000.00


B. C. Tuberculosis Hospital


7,442.29


7,442.29


Shellfish Inspection


1,300.00


1,276.12


23.88


Propogation of Shellfish


2,460.70


91.75


2,368.95


Sewer Maintenance


9,000.00


750.00


9,716.18


33.82


Sewer Office Expense


170.00


166.80


3.20


Salary of Sewer Commissioners


525.00


525.00


to Revenue


·


.


ANALYSIS OF APPROPRIATION ACCOUNTS - 1945-Continued


Alpine Avenue Sewer


1,200.00


906.94


293.06


Collection of Rubbish


8,500.00


550.00


9,037.18


12.82


Collection of Garbage


3,000.00


3,000.00


Mosquito Control Maintenance


1,200.00


1,200.00


Highway Department


25,000.00


603.89


25,603.89


Highway, Hurricane Damage


15,023.07


15,007.67


15.40


Salary of Superintendent of Highways


1,500.00


1,500.00


Street Lights


10,428.79


10,110.78


318.01


Chapter 90 Maintenance


8.13


600.00


1,191.76


1,787.66


12.23


Coggeshall Street Bridge


162.39


162.39


Public Welfare


20,000.00


17,144.14


2,305.86


550.00


Public Welfare Administration


1,800.00


1,800.00


Infirmary


5,200.00


24.10


5,223.85


.25


Infirmary, Special Repairs


1,000.00


5.55


994.45


Infirmary, Hurricane Damage


1,394.80


221.30


1,173.50


Aid to Dependent Children


17.98


10,000.00


3,500.00


2,879.82


15,386.59


1,011.21


Aid to Dependent Children Adm.


31.30


500.00


251.42


777.10


5.62


Old Age Assistance


65,000.00


3,500.00


42,565.40


109,908.47


1,156.93


Old Age Assistance Administrative


130.27


2,200.00


1,298.98


3,591.58


9.63


28.04


State Aid


500.00


460.00


40.00


Military Aid


1,000.00


1,000.00


War Allowance


270.27


1,000.00


338.00


932.27


Soldiers' Relief


3,500.00


1,200.00


4,392.70


307.30


Veteran's Rehabilitation


15.00


150.00


126.20


38.80


Elementary and High Schools


163,182.00


14.85


17,386.45


179,797.63


15.92


769.75


Schools, Hurricane Damage


1,115.63


732.79


382.84


Vocational School


5,000.00


3,790.00


1,210.00


State Retirement System


114.63


85.75


28.88


Special School Repairs


3,750.00


3,033.50


716.50


Park Department


3,500.00


1.11


3,501.11


Memorial Day


250.00


250.00


.


ANALYSIS OF APPROPRIATION ACCOUNTS - 1945-Continued


ACCOUNTS


Balances


Carried Forward


Appropriations


Credits


Trust Funds


and Grants


Payments


Balances


to Revenue


Balances


Forward


Transfers to


Other Accounts


Veteran's Foreign Wars Quarters


350.00


350.00


War Rationing Board


412.30


3,500.00


3,053.95


858.35


Unpaid Bills of Prior Years


120.55


120.55


Water Department Operating Costs


21.41


1,000.00


1,207.82


33.59


Sconticut Neck Water Project


1.66


34,000.00


220.00 10,600.00


17,126.76


27,474.90


Union Wharf


100.00


35.20 .


64.80


Salary of Wharfinger


300.00


300.00


Debt


38,500.00


38,500.00


Accrued Interest


3,901.63


30.24


3,931.87


Interest on Revenue Loans


700.00


189.73


510.27


$33,448.01


$543,031.94


$ 21,742.34


$ 65,597.93


$604,304.09


$10,371.77 $42,394.36 $ 6,750.00


.


Report of Highway Department


For the Year 1945


The Honorable Board of Selectmen


Town of Fairhaven, Massachusetts.


Gentlemen:


The year just ended has been an unusually active one for this department, because at the beginning of the year we had scheduled considerable unfinished work resulting from the extensive damage wrought by the destructive hurricane of September 1944.


In order to accomplish this and carry out our regular program of maintenance and repair of the Town's streets, roads, sidewalks and drains it was necessary to hire extra laborers and some equipment.


Included in our regular work were the yearly repairs of the seasonal damage to our suburban roads (gravel and cinders) and the patching of our town streets, necessary every Spring and Summer after the ravages of the cold and frost of Winter and the ensuing thaws.


Among the more important things accomplished we were able to apply a seal coat of road tar to a portion of Bridge Street and part of Mill Road, which was greatly needed in both instances to prevent threatened destruction.


We also performed our usual maintenance work on Alden Road and Sconticut Neck Road under Chapter 90 program and State Supervision.


We did more "hot patching" on hard surfaced streets than usual resulting in much Improvement and continued protection of these old surfaces.


The cinder and gravel roads required a lot of work this past year including the hauling of quite a quantity of material.


85


In our schedule of work for 1946 we have included twenty-one streets and roads or portions of them which should be repaired and sealed with tar or asphalt and we have filed a detailed schedule with our Budget Request.


These roads are going to pieces so fast that continued patching will be expensive and impractical and unless they are sealed this coming season they may become a total loss making it necessary to rebuild them at considerable expense.


Experience indicates that the roads and streets that we were able to seal during the past three years with the money available are standing up well and the cost of patch- ing has been reduced approximately ninety per cent.


In cooperation with the Town Salvage Committee we made two town wide collections of tinned cans (one in March and one in September) obtaining a total of about eight and one half tons.


In June we again made extensive repairs to the Rogers Monument at the Fairhaven end of the bridge which had again been seriously damaged by an automobile and since the installation of new type reflectors at that time there have not been any more accidents there.


We have repeatedly requested that automobiles should not be left parked on or in the streets during snow storms as it seriously interferes with our plowing and we desire to now express our appreciation to the automobile owners for the cooperation manifested during the recent snow storms.


HURRICANE DAMAGE


As soon as the condition of the ground would permit we resumed work the latter part of February repairing the hurricane damage and up to the beginning of frost in the Fall of 1945 we had completed repairs to the roads, streets, shores, wharf and sea walls, drains, curbs and sidewalks with the exception of some cement or granolithic walks, of which there remain about 1,346 square yards to be rebuilt' at 95 different locations, after having rebuilt 1,156 square yards.


We also rebuilt 247 sq. yds. of brick sidewalk and set or reset 2,770 lineal feet of curbing.


86


We expect to complete the repair of all hurricane damaged walks this coming season if sufficient funds are provided for that purpose.


RUBBISH COLLECTION


This is becoming an increasingly difficult and expen- sive operation due to constantly increasing amount of all kinds of rubbish and abandoned articles, new families moving into town, making more trips necessary to our widely separated dumping places, and the age and inade- quacy of our only available equipment, and some action should be taken soon to make it possible for us to satis- factorily meet all the demands upon this service and keep the cost down to a reasonable figure.


Respectfully submitted,


ALFRED J. TRIPANIER, Superintendent


Post War Planning Committee


To the Citizens of the Town of Fairhaven:


In the report of this committee for 1944, five major projects were listed with estimates therefor. The extension of the Sconticut Neck Water System is the only one so far under way. Others quite as desirable were mentioned as having "blue prints in the making." Unfortunately they are still in the making. The committee have been unable to get action thereon, awaiting which further meetings were pointless, therefore none have been held in 1945.


Some of these suggested plans were for a long future. Others of more immediate necessity for the growth of the town demand action and must soon emerge from the chrysalis stage.


VICTOR O. B. SLATER,


Chairman


MABEL L. POTTER,


Secretary


87


State Audit


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 Fairhaven for the period from November 3, 1944, the date of the previ- ous examination, to October 20, 1945, and submit the fol- lowing report thereon:


The records of financial transactions of the several departments receiving or disbursing money for the town or committing bills for collection were examined and recon- ciled with the books and records of the accounting officer.


The accounting officer's ledger was analyzed, the re- corded receipts being checked with the treasurer's books and the payments being compared with the warrants authorizing them and with the treasurer's records of pay-


ments. The appropriations, loan authorizations, and trans- fers were checked with the amounts voted by the town meetings as shown by the records of the town clerk and with the finance committee's records of the transfers from the reserve fund, and a balance sheet which is appended to this report, was prepared showing the financial condition of the town on October 20, 1945.


The books and accounts of the town treasurer were examined and checked. The receipts, as recorded, were analyzed and checked with the records of the several de- partments collecting money for the town and with other sources from which money was paid into the town treasury, while the payments were compared with the selectmen's warrants authorizing the treasurer to disburse town funds. The cash balance on October 20, 1945 was verified by actual count of the cash in the office and by reconciliation of the bank balance with a statement furnished by the bank of deposit.


The reported payments on account of debt and interest were compared with the amounts falling due and with the cancelled securities on file.


88


The savings bank books and securities representing the investments of the trust, retirement, and investment funds in the custody of the town treasurer were examined and listd. The transfers to the town were verified, the income was proved, and the other reported transactions were found to be correct.


The income from the Henry H. Rogers High School Fund, as recorded by the town treasurer, was compared with a statement furnished by the City Bank Farmers Trust Company of New York, Trustees.


The records of tax titles held by the town were exam- ined and checked. The amounts added to the tax title ac- count were compared with the collector's records, the tax titles redeemed were checked with the receipts as recorded on the treasurer's cash book, the foreclosures and disclaim- ers were verified, and the tax titles on hand were listed, reconciled with the accounting officer's ledger, and checked with the records in the Registry of Deeds


The books and accounts of the town collector were ex- amined and checked. The poll, personal property, real es- tate, and motor vehicle excise taxes, as well as departmental and water accounts outstanding according to the previous examination were audited, and all subsequent commitments were checked and proved. The payments to the treasurer were checked to the treasurer's cash book, the recorded abatements were compared with the records of abatements granted, and the outstanding accounts were listed and recon- ciled with the respective controlling accounts in the ac- counting officer's ledger.


Verification of the correctness of the outstanding tax, departmental, and water accounts was made by sending notices to a number of persons whose names appeared on the books and records as owing money to the town, the replies received thereto indicating that the accounts, as listed are correct.


The town clerk's records of licenses and permits issued were examined and checked in detail, the recorded pay- ments to the treasurer being verified by comparison with the treasurer's and the accounting officer's books.


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The records of dog and sporting licenses were also ex- amined, the payments to the State being verified by com- parison with the receipts on file and the payments to the town treasurer being checked to the treasurer's cash book.


The surety bonds furnished by the several town offi- cials for the faithful performance of their duties were examined and found to be in proper form.


The records of departmental cash collections by the selectmen, the sealer of weights and measures, and the building inspector, as well as by the police, fire, health, sewer, and school departments, and of all other departments in which money was collected for the town, were examined and checked. The payments to the town treasurer were verified, and the cash on hand in the several departments was proved by actual count.


There are appended to this report, in addition to the balance sheet, tables showing a reconciliation of the treas- urer's and the collector's cash, summaries of the tax, tax title, departmental, and water accounts, together with tables showing the condition and transactions of the trust, retirement, and investment funds.


While engaged in making the audit, co-operation was received from all the officials of the town, for which, on behalf of my assistants and for myself, I wish to express appreciation.


Respectfully submitted, HERMAN B. DINE, Assistant Director of Accounts.


90


Town Clerk's Report


BIRTHS RECORDED IN FAIRHAVEN-1945


Date


Name of Child


Jan. 2


Joanne Marie Dillingham


2


Diane Elizabeth Troiano


4 Warren Greenleaf Pierce


4 Mary Ann Lacerda


6 John Dennis Silva


9 Beatrice Pauline Andrade


10


Stillborn


14


Brian Aase


14


William James Morris 3rd


15


Hannah Story Sistare


17 Wayne Perks


18


Charles Kenneth Bettencourt




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