USA > Massachusetts > Bristol County > Fairhaven > Town annual report of the offices of Fairhaven, Massachusetts 1951 > Part 2
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
801.96
Other Employees
1,809.36
Other Expenses
Groceries and Provisions
1,582.40
Dry Goods and Clothing
45.43
Repairs and Replacements
422.98
Fuel and Electricity
876.29
Medical
104.23
Farm
678.13
Purchase of Livestock
20.00
All Other
238.39
6,579.17
AID TO DEPENDENT CHILDREN
Administration
Salaries
2,681.22
Office Supplies
15.40
Travel, Telephone
54.62
Printing and Postage
150.00
All Other
.45
Aid
Cash Grants
30,492.93
33,394.62
OLD AGE ASSISTANCE
Administration
Salaries
6,429.75
Office Supplies
380.26
Printing, Postage
271.63
Telephone
86.22
Travel Expense and All Other Aid
74.72
Cash Grants
252,082.95
Other Cities and Towns
2,652.87
261,978.40
31
DISABILITY ASSISTANCE
Cash Grants 141.80
VETERANS' BENEFITS
General Administration
Salaries
745.91
Travel and All Other
79.52
Aid
Cash Grants
12,093.76
Medical
5,481.34
. Groceries
57.00
18,457.53
SCHOOLS AND LIBRARY ELEMENTARY AND HIGH SCHOOLS
Salary of Superintendent
5,333.33
Clerks in Superintendent's Office
3,210.64
Printing, Stationery and Postage
146.86
Telephones
1,050.01
Travel Expenses
319.78
Office Expenses
266.77
All Other
659.11
Teachers' Salaries
Elementary
168,494.93
High
93,721.83
Text and Reference Books
Elementary
3,640.81
High
1,937.54
Supplies
Elementary
3,801.41
High
3,897.50
Transportation
Elementary
8,448.11
High
3,941.51
Janitors' Services
Elementary
15,525.70
High
13,550.48
Fuel and Light
Elementary
6,305.42
High
5,529.97
Maintenance of Buildings and Grounds
Elementary
11,524.17
High 3,357.04
32
Miscellaneous Operation Elementary
2,176.67
High
1,376.35
Tuition
Elementary
436.06
High
46.25
Outlay
Elementary
1,260.61
High
966.71
Diplomas and Graduation Exercises
Elementary
39.00
High
40,90
Insurance
Elementary
7.00
High
155.50
Health
Elementary
252.77
High
17.52
Physician and Nurse
Elementary
2,357.91
High
1,071.42
All Other
Elementary
15.34
High
119.00
365,001.93 507.00
School Heating System School Additions
Plans
23,766.87
Engineering
22.50
Contract
76,900.98
Printing and Postage
165.50
Travel Expense
4.15
Advertising and All Other
477.27
101,337.27
Scrub Coating
2,865.00
Elementary High
966.00
3,831.00
School Boilers
3,940.78
School Lunch and Athletic
40,666.26
Vocational School
6,973.74
LIBRARIES
The Millicent Library 11,336.00
33
RECREATION AND UNCLASSIFIED
PARK DEPARTMENT
Labor
4,672.00
Office Expense
4.47
Equipment and Repairs
1,186.45
Loam
123.70
Gasoline and Oil
71.62
All Other
129.71
6,187.95
Livesey Park
1,000.00
Memorial Day
400.00
Settlement of Claims
494.15
Workingmen's Compensation
3,451.39
Employees Public Liability Insurance
935.80
Insurance on Town Buildings
4,793.87
Memorial-William D. Champlin
25.00
Bicycle Registration
22.65
Unpaid Bills of Prior Years
1,461.66
Dog Care
520.00
Academy Building
142.00
ENTERPRISE AND CEMETERIES
SCONTICUT NECK WATER PROJECT
Engineering
348.80
Material
12,280.02
Office Supplies
.45
Advertising
36.47
Printing and Postage
9.33
Trenching
2,735.55
Inspection
185.00
All Other
200.33
15,795.95
34
UNION WHARF
Salary of Wharfinger
350.00
Lighting
11.20
Water
24.22
Repairs
1,963.00
All Other
20.85
Woodside Cemetery
2,369.27 40.70
INTEREST AND MATURING DEBT INTEREST
General Loans
2,473.75
Post War Planning
549.36
Premium on Bond Issues
1,649.08
4,672.19
MUNICIPAL INDEBTEDNESS
General Loans 10,800.00
AGENCY, TRUST AND INVESTMENT AGENCY
Taxes
State Taxes
3,314.48
County Tax
35,091.05
Federal Withholding Tax
48,607.10
Mass. Hospital Service
5,004.42
Licenses
Dog Licenses for County
2,772.60
TRUST AND INVESTMENT
Post War Rehabilitation Fund
300.03
Andrus Spriit Fund
413.76
Julia A. Stoddard Fund
324.00
Stoddard Fund Bequest
83.81
H. H. Rogers Fund Bequest
40.89
Trowbridge Fund
6,000.00
CONTRIBUTORY RETIREMENT
Payments to System
24,623.31
126,575.45
35
REFUNDS AND DEPOSITS
Taxes
1,935.51
Motor Vehicle Excise Taxes
1,408.90
Water
3,123.72
Sewer
3,975.08
Estimated Receipts
81.65
Collector's Unidentified Receipts
4.75
All Other
15.00
Granolithic Sidewalks
Accounts Receivable
1,830.35
12,374.96
$1,529,573.89
Cash on Hand December 31, 1951
982,901.43
$2,512,475.32
36
ANALYSIS OF APPROPRIATION ACCOUNTS - 1951
ACCOUNTS
Balance Forward
Appropriations
Credits
Trust
Funds & Grants
Payments
Balances
to Revenue
Balances
Forward
Selectmen's Salaries
$2,100.00
$2,100.00
Selectmen's Office Expense
$268.50
4,700.00
$4.78
4,964.34
$8.94
Treasurer's Salary
3,045.00
3,045.00
Treasurer's Office Expense
3,000.00
657.66
3,656.88
.78
Town Clerk's Salary
750.00
750.00
Town Clerk's Office Expense
2,700.00
246.00
2,899.24
46.76
Town Collector's Salary
3,045.00
3,045.00
Town Collector's Office Expense
5,000.00
4.78
4,993.70
11.08
Tax Title Expense
21.26
1,500.00
1,515.15
6.11
Assessors' Salaries
6,703.44
6,703.14
.30
Assessors' Office Expense
1,857.78
1,847.62
10.16
Election and Registration
1,024.33
5,200.00
6,224.33
Town Meeting Expense
1,250.00
600.00
1,576.61
273.39
Salary of Moderator
50.00
50.00
Legal Expense
1,000.00
280.00
720.00
Planning Board
250.00
160.11
89.89
Board of Appeals
87.00
84.50
2.50
Salary of Auditors
300.00
300.00
Town Hall
9,865.00
9,846.29
18.71
Town Hall Special Repairs
3,563.11
2,000.00
66.31
$5,496.80
Town Hall Flag Pole
300.00
300.00
Town Hall Water Cooler
200.00
200.00
Town Hall Piano
1,200.00
1,200.00
Police Department
42,473.92
55.50
42,483.95
45.47
Radio-Police
102.25
102.25
Automobile-Police
1,378.59
2,000.00
1,256.58
1,378.59
743.42
ANALYSIS OF APPROPRIATION ACCOUNTS - 1951-Continued
ACCOUNTS
Balance Forward
Appropriations
Credits
Trust
Funds & Grants
Payments
Balances
to Revenue
Balances Forward
Salaries, Board of Public Welfare
900.00 6,575.00
2.39
25.89
900.00 6,579.17
24.11
Infirmary Repairs
806.89
806.89 10,444.93
Aid to Dependent Children
25,000.00
35.65
15,902.21
30,492.93
Aid to Dependent Children Adm.
1,600.00
2,901.69
Old Age Assistance
147,000.00
1,745.86
1,301.69 134,386.96 5,042.58
254,735.82
28,397.00
Old Age Assistance Adm.
2,200.00
7,242.58
Veterans' Benefits
33,400.00
25.00
18,457.53
14,842.14
125.33
Veterans' Burials
632.00
632.00
Elementary and High Schools
340,000.00
6,057.96
19,095.17
365,001.93 6,973.74
1,526.26
Oxford School
971.75
971.75
East Fairhaven School
1,146.50
1,146.50
Additions to Schools
20,643.35
679,356.65
101,337.27
598,662.73
School Lighting
446.85
446.85
School Boilers
3,943.67
3,940.78
2.89
School Heating System
2,000.00
507.00
1,493.00
High School Scrub Coating
1,000.00
966.00
34.00
Oxford School Scrub Coating
3,000.00
2,865.00
135.00
The Millicent Library
11,336.00
11,336.00
Park Department
6,200.00
6,187.95
12.05
Livesey Park
1,000.00
1,000.00
Memorial Day
400.00
400.00
Small Claims
261.99
500.00
475.00
494.15
742.84
Post War Planning-Expense
900.60
900.60
Veterans Memorial-Expense
150.00
150.00
Infirmary
151.20
Vocational School
8,500.00
ANALYSIS OF APPROPRIATION ACCOUNTS - 1951-Continued
Veterans' Memorial
14,120.75 194.60
92.00
142.00
144.60
Unpaid Bills of Prior Years
1,461.66
1,461.66
Bicycle Registrations
25.00
25.00
22,65
27.35
Reserve Fund
12,000.00
9,768.03
2,231.97
Billing Machine
4,200.00
2,438.54
1,761.46
Dog Care
475.00
381.50
520.00
336.50
Memorial Picture
25.00
25.00
Union Wharf
125.00
56.27
68.73
Salary of Wharfinger
350.00
350.00
Union Wharf Repairs
2,000.00
1,963.00
37.00
Sconticut Neck Water Project
5,990.90
75,000.00
15,795.95
65,194.95
Woodside Cemetery
150.00
40.70
109.30
Debt
10,800.00
10,800.00
Accrued Interest
2,360.00
113.75
2,473.75
Interest on Revenue Loans
600.00
600.00
Contributory Retirement Funds
6,788.43
6,788.43
$171,906.07 $1,848,298.53
$12,744.70
$213,209.76 $1,364,315.24
$40,900.38
$840,943.44
.
14,120.75
Academy Building Repairs
.
ANALYSIS OF APPROPRIATION ACCOUNTS - 1951-Continued
ACCOUNTS
Balance Forward
Appropriations
Credits
Trust
Funds & Grants
Payments
Balances
to Revenue
Balances Forward
Salaries, Board of Public Welfare
900.00 6,575.00
2.39
25.89
900.00 6,579.17
24.11
Infirmary Repairs
806.89
806.89 10,444.93
Aid to Dependent Children
25,000.00
35.65
15,902.21
30,492.93
Aid to Dependent Children Adm.
1,600.00
2,901.69
Old Age Assistance
147,000.00
1,745.86
1,301.69 134,386.96 5,042.58
254,735.82
28,397.00
Old Age Assistance Adm.
2,200.00
7,242.58
Veterans' Benefits
33,400.00
25.00
18,457.53
14,842.14
125.33
Veterans' Burials
632.00
632.00
Elementary and High Schools
340,000.00
6,057.96
19,095.17
365,001.93 6,973.74
1,526.26
Oxford School
971.75
971.75
East Fairhaven School
1,146.50
1,146.50
Additions to Schools
20,643.35
679,356.65
101,337.27
598,662.73
School Lighting
446.85
446.85
School Boilers
3,943.67
3,940.78
2.89
School Heating System
2,000.00
507.00
1,493.00
High School Scrub Coating
1,000.00
966.00
34.00
Oxford School Scrub Coating
3,000.00
2,865.00
135.00
The Millicent Library
11,336.00
11,336.00
Park Department
6,200.00
6,187.95
12.05
Livesey Park
1,000.00
1,000.00
Memorial Day
400.00
400.00
Small Claims
261.99
500.00
475.00
494.15
742.84
Post War Planning-Expense
900.60
900.60
Veterans Memorial-Expense
150.00
150.00
Infirmary
151.20
Vocational School
8,500.00
ANALYSIS OF APPROPRIATION ACCOUNTS - 1951-Continued
Veterans' Memorial
14,120.75 194.60
92.00
142.00
144.60
Unpaid Bills of Prior Years
1,461.66
1,461.66
Bicycle Registrations
25.00
25.00
22,65
27.35
Reserve Fund
12,000.00
9,768.03
2,231.97
Billing Machine
4,200.00
2,438.54
1,761.46
Dog Care
475.00
381.50
520.00
336.50
Memorial Picture
25.00
25.00
Union Wharf
125.00
56.27
68.73
Salary of Wharfinger
350.00
350.00
Union Wharf Repairs
2,000.00
1,963.00
37.00
Sconticut Neck Water Project
5,990.90
75,000.00
15,795.95
65,194.95
Woodside Cemetery
150.00
40.70
109.30
Debt
10,800.00
10,800.00
Accrued Interest
2,360.00
113.75
2,473.75
Interest on Revenue Loans
600.00
600.00
Contributory Retirement Funds
6,788.43
6,788.43
$171,906.07 $1,848,298.53
$12,744.70
$213,209.76 $1,364,315.24
$40,900.38
$840,943.44
.
14,120.75
Academy Building Repairs
Women Jurors
In Accordance With Chapter 347 of the Acts of 1949
Elsie Aiken
342 Washington St.
Florence M. Allmond
24 Cottage St.
Edith L. Bates
79 Chestnut St.
Helen A. Baylies
26 Laurel St.
At Home
Julia Benson
89 Fort St.
Housewife
Winifred I. Burnham
15 Perry St.
Housewife Clerk
Hazel Finnell
115 Main St.
Mary M. Gidley
73 Green St.
Secretary
Hildegarde F. Grindrod
124 Green St.
Bookkeeper
Alda H. Hayward
19 Cottage St.
Housewife
Myra E. Huggard
12 Dean St.
Housewife
Leila M. Jertson
70 Green St.
Housewife
Mary A. Kobza
44 Blackburn St.
Housewife
Mary L. C. Leonardo
54 Howland Rd.
Self-employed At Home
Lillian Lomax
394 Sconticut Neck Rd.
Elmira D. Mckenzie
346 Sconticut Neck Rd.
Insurance Broker
Edna O'Leary
41 Christian St.
Housewife
Lydia S. Pardee
11 Cooke St.
Housewife
Alice L. Radcliffe
17 Elizabeth St.
Housewife Housewife
Clementina Raphael
152 E. Coggeshall St.
Lucinda E. Rogers
15 New Boston Rd.
Evelyn Saulnier
249 Green St.
Elsie I. Sears
4 Elm Ave.
Mary F. Silveira
248 Green St.
Margaret J. Stubbs
33 Bridge St.
Housewife
Gladys B. Wardick
17 Coe St.
Part-time Clerk Medical Secretary Part-time Clerk Housewife
Housewife
Housewife At Home Housewife
42
Treasurer's Report CASH ACCOUNT - 1951
Receipts
Expenditures
$ 302,589.25 Jan. 1, 1951 Bal.
37,206.16
January
$ 91,052.27
37,087.36
February
100,131.70
44,167.81
March
142,503.74
135,775.98
April
106,265.39
111,096.82
May
116,628.28
94,577.49
June
100,135.81
167,456.35
July
126,502.26
770,592.24
August
114,307.18
166,844.85
September
103,115.11
274,006.07
October
162,621.98
288,301.57
November
163,677.73
82,773.37
December Bal. Dec. 31, 1951
982,901.43
$2,512,475.32
$2,512,475.32
1951 Cash Receipts
$2,209,886.07
Selectmen's Warrants Jan. 1 - Dec. 31, 1951
1,529,573.89
Cash on hand January 1, 1952
982,901.43
CASH RECONCILIATION
December 31, 1951
National Bank of Fairhaven $ 76,520.05
First National Bank of New Bedford 300,000.00
Merchants National Bank of Boston 208,004.38
U. S. Treasury Bills (at cost) 398,352.00
Petty Cash in Treasurer's Office 25.00
202,632.44
Cash Balance, December 31, 1951 $982,901.43
43
REPORT OF OUTSTANDING DEBT - DECEMBER 31, 1951
Debt Book Page
Purpose of Loan
Date of Issue
Rate
Date of Maturity
Annual Payment
Interest Payments
Amount Outstanding 1-1-52
1
Sconticut Neck Water Loan
1941
1-1-41
2%
1971
$2,000.00
$780.00
$40,000.00
4
Sconticut Neck Water Loan
1945
10-1-45
11/2%
1968
2,000.00
330.00
22,000.00
6
Sconticut Neck Water Loan 1947
6-1-47
21/2%
1977
800.00
510.00
20,800.00
9
Sconticut Neck Water Loan
1948
10-1-48
21/2%
1963
2,000.00
550.00
22,000.00
12
Fire Departmental Equip. Loan
1951
6-1-51
13/4%
1956
3,000.00
201.25
13,000.00
13
Sconticut Neck Water Loan
1951
7-1-51
2%
1965
5,000.00
1,400.00
70,000.00
15
School Additions Loan
1951
8-1-51
1:9%
1971
35,000.00
12,350.00
650,000.00
$49,800.00
$16,121.25
$837,800.00
MICHAEL J. O'LEARY, Treasurer
SCHEDULE OF PAYMENTS FOR DEBT AND ACCRUED INTEREST DUE IN 1952
1952
Debt Book Page
Interest
Principal
January 1
1
1941
Sconticut Neck Water Loan
$400.00
$2,000.00
January 1
13
1951
Water Mains Loan
700.00
February 1
15
1951
School Additions Loan
6,175.00
April 1
4
1945 Sconticut Neck Water Loan
165.00
April 1
9
1948
Sconticut Neck Water Loan
275.00
June 1
6
1947
Sconticut Neck Water Loan
260.00
800.00
June 1
12
1951
Fire Departmental Equipment Loan
113.75
3,000.00
July 1
1
1941
Sconticut Neck Water Loan
380.00
July 1
13
1951
Water Mains Loan
700.00
5,000.00
August 1
15
1951
School Additions Loan
6,175.00
35,000.00
October 1
4
1945
Sconticut Neck Water Loan
165.00
2,000.00
October 1
9
1948 Sconticut Neck Water Loan
275.00
2,000.00
December 1
6
1947
Sconticut Neck Water Loan
250.00
December 1
12
1951
Fire Departmental Equipment Loan
87.50
$16,121.25
$49,800.00
Trust Funds
1951
HENRY H. ROGERS ELEMENTARY SCHOOL FUND
Fairhaven Institution for Savings
Principal $10,953.00 1,303.01
Interest $328.60 37.86
Fairhaven Institution for Savings
The Citizens Savings Bank of Fall River
5,000.00
137.50
N. B. Five Cents Savings Bank
10,000.00
225.00
The Wareham Savings Bank
4,148.96
98.52
Bass River Savings Bank
4,000.00
95.00
Bristol County Savings Bank
1,867.14
37.34
Nantucket Institution for Savings
2,477.65
52.64
Middleboro Savings Bank
2,000.00
40.00
Securities in National Bank of Fairhaven:
National Shawmut Bank of Boston
15,231.25
600.00
First National Bank of Boston
5,025.00
100.00
N. B. Co-operative Bank
2,000.00
60.00
Acushnet Co-operative Bank
2,000.00
60.00
Mt. Washington Co-operative Bank
2,000.00
60.00
Mt. Washington Co-operative Bank
2,000.00
30.00
Workingmen's Co-operative Bank
2,000.00
50.00
Workingmen's Co-operative Bank
2,000.00
50.00
Boston & Albany R. R. Co.
8,000.00
340.00
U. S. Defense Bond Series G.
30,500.00
762.50
$112,506.01
$3,164.46 $3,164.46
Transferred to School
Balance on hand January 1, 1952
$112,506.01
EDMUND ANTHONY JR. SCHOOL FUND
U. S. Defense Bond Series G
$10,000.00
$250.00 250.00
Transferred to School.
Balance on hand January 1, 1952
$10,000.00
46
ABNER PEASE SCHOOL FUND
N. B. Institution for Savings
Principal $5,000.00
Interest $106.25 57.56
N. B. Five Cent Savings Bank
2,558.12
$7,558.12
$163.81
Transferred to School
163.81
Balance on hand January 1, 1952 $7,558.12
ROGERS FAMILY HIGH SCHOOL FUND
City Bank & Farmers Trust Co. $495,387.30 $13,440.72 Transferred to School 13,440.72
Balance on hand January 1, 1952 $495,387.30
TROWBRIDGE FUND
Fairhaven Institution for Savings $6,000.00
JAMES RICKETTS TRUST FUND
N. B. Institution for Savings $1,430.66 $30.39
Transferred to Riverside Cemetery & Infirmary 30.39
Balance on hand January 1, 1952 $1,430.66
JULIA A. STODDARD TRUST FUND
Fairhaven Institution for Savings
$470.46
$10.77
First National Bank of Boston
9,276.25
288.81
U. S. Defense Bonds Series G.
12,500.00
312.50
$22,246.71
$612.08
Paid to Recipients
612.08
Balance on hand January 1, 1952 $22,246.71
HANNAH CHADWICK TRUST FUND
Fairhaven Institution for Savings $500.00
$15.00
Transferred to Estimated Receipts 15.00
Balance on hand January 1, 1952
$500.00
47
POST WAR PLANNING FUND
Principal
Interest
United States Certificates of Indebtedness
$802.21
Fairhaven Institution for Savings
$52,162.42
223.38
Deposited in Fairhaven Inst. for Savings $52,162.42
$1,025.59
1,025.59
Principal January 1, 1952 $52,162.42 ANDRUS SPRIIT FUND
U. S. Government Bond Series G. $10,000.00 $250.00
Report of Commissioners of Trust Funds
U. S. Treasury notes 11/4% of Series B 1951 matured on July 1, 1951, in the amount of $48,000. This amount was then placed in the Fairhaven Institution for Savings to draw interest at the rate of 3% per annum. This was the only change in the trust funds investments during the year.
ORRIN B. CARPENTER CHARLES RADCLIFFE, JR. HENRY D. W. H. BROWNE Trust Fund Commissioners
48
Tax Title Report
Twenty-Three Central Avenue Lynn, Mass. 608-612 Security Trust Bldg.
Telephone Lynn 2-5485
LAURENCE F. DAVIS Attorney and Counsellor-At-Law
January 17, 1952
Mr. Michael J. O'Leary Town Treasurer Fairhaven, Massachusetts
Dear Mr. O'Leary :
I wish to hand you herewith a review of the activity. in tax titles during the year ending December 31, 1951.
There were eight tax titles redeemed. They had a book value of $1,441.05, which was collected along with costs and interest amounting to $69.69.
To assist property owners, three duplicate certificates of redemption were issued for which fees of $3.00 were collected.
One tax foreclosure decree was received from the Land Court and there is one petition for foreclosure pending in the court.
All but one of the pending petitions for new certificates of title to registered land have been completed at the Land Court. The lands covered by the new certificates of title may now be sold by the Board of Selectmen.
There were 18 tax titles foreclosed as lands of low value. Four parcels were sold for $422.00 while the re- maining parcels, having a book value of $409.40, will be added to tax possessions.
It should be noted that during the year the Selectmen sold a number of tax possessions for the sum total of
49
$3,648.00, a figure more than twice that realized the previ- ous year. Deeds covering these sales have been prepared and recorded.
Prevailing economic conditions are being reflected in tax titles now. It is noticed that the number of new tax titles being created is increasing as taxpayers begin to feel the burden of the many demands for their funds. How- ever, if the Town continues its policy of handling these delinquent accounts as they mature, it will continue to maintain the fine record which it has experienced for so many years.
In closing, I wish to express my appreciation of the courtesies extended me in my work by the various officers of the Town and the several employees with whom I have had the pleasure of working.
Respectfully, LAURENCE F. DAVIS
Report of the Auditors
We hereby certify that we have examined the accounts of the Tax Collector, Treasurer, Selectmen and School Committee of the Town of Fairhaven for the year ending December 31, 1951 and find them correct.
HAROLD B. DENNIE BRADFORD C. TERRY EDWARD B. SHURTLEFF
50
Report of State Audit
REPORT OF AN AUDIT of THE ACCOUNTS OF
THE TOWN OF FAIRHAVEN FOR THE PERIOD FROM OCTOBER 8, 1950 TO SEPTEMBER 1, 1951 and of THE TREASURER'S AND TOWN CLERK'S ACCOUNTS FOR THE PERIOD FROM TO Made in Accordance with the provisions of Chapter 44, General Laws
THE COMMONWEALTH OF MASSACHUSETTS Department of Corporations and Taxation Division of Accounts State House, Boston 33
November 9, 1951
To the Board of Selectmen Mr. Charles W. Knowlton, Chairman Fairhaven, Massachusetts
Gentlemen:
I submit herewith my report of an audit of the books and accounts of the town of Fairhaven for the period from October 8, 1950 to September 1, 1951, 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,
FXL:MMH
FRANCIS X. LANG
Director of Accounts
51
Mr. Francis X. Lang 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 October 8, 1950, the date of the previ- ous examination, to Semtember 1, 1951, the following report being submitted 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 reconciled with the books and records of the accounting officer.
The accounting officer's ledgers were analyzed, the recorded 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 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 September 1, 1951.
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 departments collecting money for the town and with the 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 September 1, 1951 was verified by reconciliation of the bank balances with state- ments received from the banks of deposit and by actual count of the cash in the office.
The reported payments on account of debt and interest were compared with the amounts falling due and with the cancelled securities on file.
52
The savings bank books and securities representing the investments of the trust, investment, and retirement funds in the custody of the town treasurer were examined and listed. The transfers to the town were verified, the income was proved, and the other reported transactions were found to be correct.
A statement of the transactions and condition of the Henry H. Rogers High School Fund was furnished by the City Bank Farmers Trust Company of New York, Trustees; and a schedule for this fund was prepared and is attached to this report.
The records of tax titles and tax possessions held by the town were examined. The additions to the tax title account were checked with the collector's records, the re- ported redemptions and sales of tax possessions were compared with the receipts as recorded on the treasurer's cash book, the disclaimers and foreclosures were verified, and the tax titles as listed were reconciled with the account- ing officer's ledger.
The books and accounts of the town collector were examined and checked. The poll, personal property, and real estate taxes, and motor vehicle and vessel excise, as well as the 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 treas- urer's cash book, the recorded abatements were compared with the records of abatements granted, and the outstand- ing accounts were listed and reconciled with the respective controlling accounts in the accounting officer's ledger.
Verification of the correctness of the outstanding tax, excise, departmental, and water accounts was made by sending notices to a number of persons whose names ap- peared 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. The records of dog and sporting licenses were also examined,
53
the payments to the State being verified by comparison 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 officials for the faithful performance of their duties were examined and found to be in proper form.
The records of departmental collections by the select- men, the sealer of weights and measures, and the building inspector, as well as by the police, 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 veri- fied, 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 treasurer's and the collector's cash, summaries of the tax, excise, tax title, departmental, and water accounts, to- gether with tables showing the condition and transactions of the trust, investment, and retirement funds.
While engaged in making the audit cooperation was received from all the officials of the town, for which, on behalf 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.