USA > Massachusetts > Middlesex County > Acton > Town annual reports of Acton, Massachusetts 1921-1925 > Part 15
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290.00
John T. McNiff, labor on equipment
11.00
W. H. Kingsley, labor
210.75
$4,673.21
Analysis of Payrolls
A. W. Davis, superintendent
$335.00
A. W. Davis, transportation
303.00
A. H. Perkins, foreman
483.26
A. H. Perkins, team
335.00
A. W. Davis, trucking
763.75
Don Lovell, labor
253.75
W. Scanlon, labor
114.75
C. Gallant, labor
46.00
H. Wooding, labor
121.00
Geo. Weaver, teams
567.00
Wm. H. Kingsley, teams
480.00
R. Jones, team
607.00
R. Angier, labor
225.50
M. Hale, labor
82.00
Chas. Wiley, labor
84.00
T. Revezzo, labor
138.50
J. Beavis, labor
22.00
F. Green, labor
4.50
J. Beach, labor
11.00
J. E. Coombs, team
629.50
J. Manning, labor
48.00
E. Brocklehurst, labor
24.00
S. MacGregor, labor
4.00
D. Ryan, labor
332.75
E. Hayannas, labor
267.75
Wm. H. Kingsley, truck
1,180.50
J. Bennet, labor
134.00
G. Keith, labor
69.00
J. Gagnon, labor
211.75
H. Gould, labor
194.25
M. Baker, labor
301.00
E. S. Spinney, team
236.00
T. Gould, labor
97.25
J. Cullinane, labor
119.00
D. Campbell, labor
173.75
J. Gallant, labor
98.50
R. Freeman, labor
116.75
W. Conquest, labor
11.00
J. Kingsley, labor
18.00
J. W. Livermore, labor
1.50
W. Livermore, labor
1.50
C. Briggs, labor
67.25
A. W. Davis, heating car oil
67.50
Wm. Murphy, labor
147.00
20
F. Armburg, labor
139.75
T. Murray, labor
73.50
M. Davis, labor
6.00
A. St. Cyr, labor
127.50
R. Quinlan, labor
47.50
Wm. Hooper, labor
28.00
H. Gould, truck
42.00
Wm. Jones, labor
4.00
Wm. H. Kingsley, trucking and men
378.00
F. Davis, labor
27.00
P. Viola, labor
8.00
W. Boyce, labor
23.50
C. French, labor
19.50
$10,457.76
Total payments
$15,130.97
Unexpended balance
100.12
$15,231.09
HIGHWAYS (Lowell Rd., now Main St.)
Receipts :
Appropriation $2,000.00
Unexpended balance January 1, 1923 4,163.81
State treasurer
6,000.00
County treasurer
6,000.00
American Powder Company
450.00
Transferred from reserve fund
296.06
$18,909.87
Paid :
Standard Oil Co., of N. Y., oil
$1,548.10
Wm. H. Kingsley, stone
818.81
Geo. H. Reed, equipment
18.00
C. J. Kelley, equipment
1.10
Hedge & Matthers, equipment
46.20
Mass. Broken Stone Co., stone
4,589.78
A. W. Davis, freight on stone
159.40
A. W. Davis, trucking
63.01
C. H. Mead & Co., tools
20.79
Barbour Stockwell Co., gate
29.50
Conant Machine Co., equipment ..
484.50
S. Acton Coal & Lumber Co., material
404.01
J. T. McNiff. labor on equipment
25.60
R. A. Reed, Jr., gravel
322.20
Fred Hondlette & Son, pipe
211.50
American Powder Co., powder
. .
17.75
$18,613.81
21
General Crushed Stone Co., stone
668.07
Baldwin Brick Co., brick
9.60
$9,436.92
Analysis of Payrolls
Paid :
A. W. Davis, superintendent $435.00
A. W. Davis, transportation 258.00
A. H. Perkins, foreman 353.75
A. H. Perkins, team
250.00
J. C. Coombs, team
684.00
E. S. Spinney, team
260.00
W. O. Franklyn, team
138.00
Geo. Weaver, team
174.00
R. Jones, team
176.00
A. W. Davis, trucks
915.25
Wm. H. Kingsley, trucks
627.75
H. Gould, trucks
348.00
M. Goodrich, trucks
282.00
R. Quinlan, labor
344.25
J. Gagnon, labor
190.00
H. Gould, labor
84.25
C. French, labor
65.00
F. Gould, labor
59.00
A. St. Cyr, labor
504.00
T. Murray, labor
28.00
F. Davis, labor
398.80
Wm. Hooper, labor
73.00
W. Jones, labor
53.50
D. Campbell, labor
120.00
C. Briggs, labor
34.00
R. Cole, labor
20.00
R. Davis, labor
61.00
J. Bennett, labor
18.00
D. Ryan, labor
108.00
J. Truiffe, labor
105.00
R. Freeman, labor
210.25
W. Murphy, labor
93.00
J. Gallant, labor
150.50
A. Duby, labor
15.00
M. Baker, labor
255.50
G. Keith, labor
109.00
Lawrence, truck
238.50
L. K. Savage, truck
200.00
F. Arnsburg, labor
126.00
J. Kinsley, labor
135.50
P. Viola, labor
216.75
H. Wambolt, labor
2.00
R. Joy, labor
77.00
H. Chaplin, labor
32.00
H. French
16.00
22
T. French, labor
143.25
R. Hatch, labor
12.00
J. Downie, labor
86.00
H. Cross, labor
24.25
W. Boyce, labor
107.00
H. Boyer, labor
23.00
T. J. McGrath, labor
32.90
$9,472.95
Total payments
$18,909.87
REMOVAL OF SNOW (Roads)
Receipts :
$1,500.00
Transfer from reserve
100.78
Paid :
E. S. Spinney
$38.00
J. Gagnon
10.80
A. W. Davis,
250.60
Ralph Jones
275.58
Leo. McCarthy
85.00
Albert R. Jenks
97.50
C. Cambell
3.60
O. D. Wood
7.50
P. Foley
34.20
J. D. Smith
7.75
F. H. Tuttle
9.00
George Weaver
258.25
F. W. Bulette
60.00
A. Christofferson
329.00
Benj. De Souza
18.00
Wm. H. Kingsley
75.75
Benj. Pope
40.25
$1,600.78
REMOVAL OF SNOW (Sidewalks)
Receipts :
Appropriation
$200.00
Paid :
H. Hodgen
$25.50
E. S. Spinney
12.00
J. E. Coombs
15.00
O. D. Wood
18.00
P. Foley
12.60
W. H. Jones
35.00
F. W. Green
14.00
A. C. Flagg
13.50
Appropriation
$1,600.78
23
E. P. Gates, repair of plow 1.75
Unexpended balance
$147.35 52.65
STREET LIGHTS
Receipts :
Appropriation Paid :
$4,700.00
American Woolen Co.
$4,264.99
Patrick Foley
6.00
$4,270.99
Unexpended balance
429.01
RELIEF OF POOR
Receipts :
Received from state treasurer
$233.24
Received from town farm fund
854.76
Paid:
Alice R. Mitchell, board
$198.00
Mrs. Michael Murphy, board
134.80
E. R. Teele, wood
21.00
H. P. Burroughs, wood
27.00
E. S. Forbes, transportation
3.00
E. S. Morse, milk
38.50
S. Acton Coal & Lumber Co., wood
7.00
Strong & Tracy, provisions
159.73
J. P. Sisson, wood 22.00
F. E. Tasker, medical service
4.00
H. B. Butler, sawing wood
15.50
0. W. Wood, teaming wood
1.50
Jennie Driscoll, nursing services
10.71
A. C. Foss Co., supplies
30.52
Hobbs & Warren, book
4.08
A. W. Davis, services
21.50
Mrs. J. L. Richardson, board
65.70
M. E. Taylor & Co., provisions
7.79
George H. Tuttle, medical services
6.00
Chris Kane, board 238.60
F. W. Green, services
7.00
Finney & Hoit, supplies
31.36
Flora A. Beach, milk
16.56
C. A. Durkee, wood
13.50
W. B. Holt, services
2.65
$200.00
$4,700.00
$1,088.00
$1,088.00
24
SOLDIERS' BENEFITS State Aid
Receipts :
Received from state treasurer
$372.00
Amount due from state treasurer, Jan. 1, 1923
$392.00
$324.00
344.00
$716.00
$716.00
Military Aid
Receipts :
Appropriation Paid :
$100.00
Burial expense of veteran
$60.00
Unexpended balance
40.00
$100.00
EDUCATION
Receipts :
$40,000.00
Received from dog tax
460.99
Received from refunds on railroad tickets 3.71
$40,464.70
Paid :
Report of school committee
$40,444.84
Unexpended balance
19.86
SCHOOL HOUSE AT CENTER
Receipts :
Appropriation
$1,500.00-
Paid :
Unexpended balance
$1,500.00
UNCLASSIFIED
Receipts :
Appropriation
$700.00
Received from sale of old stone crusher
50.00
Transferred from reserve fund
28.36
Paid :
Howard A. Wilson, legal services
$140.00
Frederick Morrison, damage closing road 350.00
Leslie W. Sims, legal services 35.00
A. W. Davis, school signs 16.40
R. S. Osterhout, reports on streets 15.75
W. H. Jones, rent of selectmen's meeting room 20.00
W. B. Holt, material and labor
13.40
Appropriation
$40,464.70
$778.36
Payments Amount due from state treasurer, Jan. 1, 1924
25
Julia Kelley, land damage
100.00
Finney & Hoit, flags
12.00
James B. Tuttle, auctioneer selling crusher 8.00
Whitney Auto Shop, repairs, Green automobile
36.30
W. J. Costello, signs .
7.00
Traffic Sign & Signal Co., signs
9.00
T. T. Baxter, labor
7.90
W. H. Jones, express and distribution town reports
7.61
MEMORIAL TABLETS
Receipts :
Appropriation
$700.00
Unexpended balance
$700.00
DEMONSTRATION WORK IN AGRICULTURE
Receipts :
Appropriation
$300.00
Paid :
Middlesex County extension service
$300.00
MEMORIAL DAY
Receipts :
Appropriation
Paid :
George W. Town, chairman
$225.00
LIABILITY INSURANCE
Receipts :
Appropriation
$400.00
Paid :
$228.81
Unexpended balance
171.19
MEMORIAL LIBRARY
Receipts :
Appropriation
$700.00
Library fine
57.00
Rebate on fire insurance
3.87
$760.87
Paid :
Arthur F. Davis, librarian
$160.00
Arthur F. Davis, janitor 160.00
Arthur F. Davis, cards, cataloging, binding 43.75
So. Acton Coal & Lumber Co., lumber 3.60
So. Acton Coal & Lumber Co., coal
33.55
American Woolen Co., light 41.34
Finney & Hoit, mat
6.00
$778.36
$225.00
Arthur M. Whitcomb
$400.00
26
O. E. Houghton, transporting books
50.00
Robert Osterhout, slips
20.00
Dura Binding Co., binding
10.70
E. F. Conant, insurance
37.68
E. P. Gates, repairs
. . . .
$568.37
Unexpended balance
192.50
$760.87
LIBRARY BOOKS
Receipts :
Appropriation
$200.00
Received from interest on library fund 244.74
$444.74
Paid :
H. R. Hunting Co.
$3.20
De Wolfe Fiske Co.
315.83
Houghton Mifflin
4.11
C. E. Goodspeed & Co.
9.30
Ginn & Co.
9.61
Standard Book Co.
9.78
United Press Association
21.18
W. A. Wilde Co.
10.71
Herman Goldberger
48.60
Bargain Book Co.
2.50
Milton Bradley Co.
7.42
H. F. Tuttle Enterprise
1.50
The Voice
ยท
$444.74
CEMETERIES
Receipts :
$900.00
Sale of lots, Woodlawn
161.00
Sale of lots, Mt. Hope
50.00
$1,111.00
Paid :
H. F. Robbins, labor
$420.35
West and South Water Supply, water
25.48
West and South Water Supply, pipe
147.95
Finney & Hoit, burlap
4.00
F. W. Green, labor
222.79
H. F. Tuttle, commissioner
10.00
H. F. Tuttle, writing deeds
4.50
A. W. Davis, labor
13.00
D. MacDougal, labor
7.50
1.00
Appropriation
1.75
27
W. H. Kingsley, building new avenue
179.00
A. W. Davis, trucking pipe 1.00
Unexpended balance
$1,035.57 75.43
PERPETUAL CARE
Receipts :
Interest on cemetery fund Paid :
$806.50
F. W. Green, labor
$396.50
H. F. Robbins, labor
372.55
Albert Batley & Son, flowers
37.45
$806.50
REFUNDS
Abatements, 1922 taxes
$73.64
RESERVE FUND
Receipts :
Appropriation
$1,200.00
Paid :
Transferred to :
General Government
$126.07
Fire Department
375.46
Removal of Snow (Highways)
100.78
Tree Warden 8.95
Highways, Main Street (formerly Lowell Road)
296.06
Unclassified
28.36
$935.68
Unexpended balance
264.32
LOANS AND INTEREST
Receipts :
$8,150.00
Interest on taxes
989.26
Interest on deposits
139.55
$9,278.81
Paid :
North Middlesex Institution for Savings, inter- est on road notes $928.12
North Middlesex Institution for Savings, road notes
5,000.00
Maynard Trust Co., interest on bridge notes Maynard Trust Co., bridge note 1,375.00
321.72
Assabet Institution for Savings, interest on road notes 225.00
$1,200.00
Appropriation
$1,111.00
28
Assabet Institution for Savings, road note 1,250.00 First National Bank of Ayer, interest on notes in anticipation of revenue 934.43
$10,034.27
MUNICIPAL INDEBTEDNESS
Receipts :
Total notes outstanding January 1, 1923 $38,000.00
First National Bank of Ayer, loans in anticipa- tion of revenue 66,000.00
$104,000.00
Paid :
First National Bank of Ayer $66,000.00
North Middlesex Institution for Savings, road
notes
5,000.00
Maynard Trust Co., bridge note 1,375.00
Assabet Institution for Savings, road note 1,250.00
$73,625.00
Total notes outstanding January 1, 1924 . . $30,375.00
FINANCIAL STATEMENT
Due from collector, January 1, 1923 $22,612.39
Received :
State tax 5,400.00
1,573.20
County tax
Town grant 66,203.69
Overlay
2,942.08
Poll tax
3,605.00
$105,659.47
Treasurer's report
$109,618.47
Interest on taxes 989.26
Moth tax 72.75
$110,680.48
$216,339.95
Paid :
$5,400.00
State highway tax
1,573.20
Poll tax
2,163.00
County tax .
3,323.11
General government
3,276.07
Buildings and grounds
544.04
Police
501.51
Enforcement of liquor law
60.00
Fire department, maintenance
875.46
State tax
3,323.11
State highway tax
29
Fire department, new hose
302.00
Hydrant service
2,784.00
Brush fires
266.00
Health and Sanitation
478.58
Town nurse ..
1,865.64
Moth department
1,232.23
Tree Warden 508.95
Highways, general
15,130.97
Highways, Main Street
18,909.87
Snow removal (roads)
1,600.78
Snow removal (sidewalks)
147.35
Street lighting
4,270.99
Relief of poor
1,088.00
State aid
324.00
Military aid
60.00
Education
40,444.84
Unclassified
778.36
Middlesex county extension service
300.00
Memorial Day
225.00
Employers Liability Insurance
228.81
Library expense
568.37
Library, purchase of books
444.74
Cemeteries
1,035.57
Cemeteries, perpetual care
806.50
Refunds
73.64
Interest
2,409.27
Municipal indebtedness
73,625.00
$187,625.85
Due from collector
$21,698.85
Due from treasurer 7,015.25
$216,339.95
FINANCIAL STATEMENT, DECEMBER 31, 1923
Assets
Due from collector $21,698.85
Due from treasurer 7,015.25
Due from state treasurer, cattle inspection 62.50
Due from state treasurer, moth work 204.06
Due from state treasurer, state highway 574.00
Due from state treasurer, state aid 344.00
Due from county treasurer, dog tax
462.10
$30,360.76
Liabilities
Unexpended balance liquor fund notes
$455.64
North Middlesex Institution for Savings, road notes 13,750.00
Assabet Institution for Savings, road notes 2,500.00
30
Maynard Trust Co., bridge notes 4,125.00 First National Bank of Ayer, anticipation of revenue
10,000.00
$30,830.64
Balance against the town $469.88
Respectfully submitted
EVERETT N. MONTAGUE, Town Accountant.
[ have examined the accounts of the tax collector and treasurer of the town of Acton and find them correct to the best of my know- ledge.
EVERETT N. MONTAGUE, Town Accountant.
TREASURER'S REPORT
For Year Ending December 31, 1923
$1,545.94
Received from state treasurer :
Income tax, 1921 and previous years
$195.00
Income tax, 1923
5,719.10
Income tax, Massachusetts school fund
5,768.13
Superintendent of schools fund
529.77
Corporation tax, 1923 business
3,048.56
Income tax, 1923 school fund
2,081.58
Inspection of animals
62.50
Reimbursement for loss of taxes
355.11
Civilian war, poll tax
249.00
Temporary aid
233.24
Corporation tax, public service
329.94
National Bank tax
170.08
National Bank tax
14.08
State aid
372.00
Soldiers' exemption
136.19
Tuition of children
66.21
Aid of Vocational and Industrial schools
300.00
Gypsy and Brown Tail moth acct.
15.89
Highway Commission 134.09
Acct. Lowell Road
6,000.00
Town roads
3,800.00
Highway Commission 700.00
Highway Commission 500.00
Corporation tax, 1922 business
298.82
Corporation tax, 1922 public service
128.63
Income tax, 1922
202.50
Cash on hand January 1, 1923
31
Corporation tax, 1923 business
608.49
County treasurer, dog tax
460.99
County treasurer, Lowell Road
6,000.00
Director of standards, 2 licenses
16.00
Sealer of weights and measures
40.21
Rent of town hall
160.00
Receipts of town nurse
66.00
Court fines
165.22
Interest on deposits
139.55
American Powder Mills, grading road
450.00
Town of Littleton, use of roller man
30.00
Board of health, two permits
2.00
Rent of gravel loader
42.00
Sale of old stone crusher
50.00
Town of Concord, Nagog taxes
25.12
Water District, repairing road
25.00
Auto sales, license
1.00
Boston & Maine R. R., forest fires acct.
149.25
Lots sold, Mt. Hope Cemetery
50.00
Lots sold, Woodlawn Cemetery
161.00
Library fines and books
57.00
Rebate on school tickets
3.71
Outside tuitions
12.00
Town of Littleton, school supt. expenses
12.85
Town of Westford, school supt. expenses
22.85
Sale of grass, So. School
2.00
Interest on cemetery fund
806.50
Interest on library fund
244.74
Interest on town farm fund
854.76
Rebate on library insurance Loans received :
3.87
First National Bank, Ayer, Note No. 42 6,000.00
First National Bank, Ayer, Note No. 43
10,000.00
First National Bank, Ayer, Note No. 44 10.000.00
First National Bank, Ayer, Note No. 45 10,000.00
First National Bank, Ayer, Note No. 46 10,000.00
First National Bank, Ayer, Note No. 47 10,000.00
First National Bank, Ayer, Note No. 48
10,000.00
$108,072.53
Received of Henry L. Haynes, collector :
1920 taxes
$8.17
1921 taxes
3,659.44
1922 taxes
3,624.01
1921 abatement 43.28
1922 abatement
.
. .
12.36
.
$7,347.26
32
Received of Chas. A. Durkee, collector : 1922 taxes $13,971.18 1923 taxes 63,704.19
$77,675.37
Paid selectmen's orders
$194,641.10 187,625.85
Balance on hand, January 1, 1924 $7,015.25
FRANK W. HOIT, Treasurer.
Treasurer's Report of Funds Held for Care of Cemetery Lots
Total fund, January 1, 1923 Received :
$26,547.75
Asaph Merriam lot
100.00
Benj. Hapgood lot, Liberty Bonds 100.00
Thos. N. Chase lot 100.00
Frank Priest lot, Mead & Priest 50.00
Rebecca C. Wright lot
100.00
David C. Harris lot
100.00
Clarence H. Jones lot, for flowers
100.00
Wm. P. Hart lot
250.00
Income from funds 1,134.01
$28,581.76
Paid for care of lots
$806.50
West and South Water District, bonds
6,300.00
Liberty Bonds
7,300.00
North Middlesex Savings Bank
1,000.00
Middlesex Institution for Savings
2,000.00
Central Savings, Lowell
1,000.00
North End Savings Bank
582.35
Worcester North Savings Institution
900.00
Charlestown Five Cent Savings Bank
1,755.80
Warren Institution for Savings
90.15
Worcester Five Cent Savings
1,500.00
Marlboro Savings Bank
1,000.00
Home Savings Bank
1,000.00
Maynard Trust Co.
1,500.00
Charlestown Five Cent Savings Bank
250.00
Assabet Institution for Savings 1,000.00
Unexpended balance, Assabet Inst. for Savings 596.96
$28,581.76
Surplus cemetery income $257.63
33
Wm. Chaplin fund Paid :
Loring & Saunders, stone
$500.00
Robt. W. Reed, Jr.
22.00
Fred W. Green
50.54
A. W. Davis
56.50
West Acton Library Association 36.00
Unexpended balance, Assabet Inst. for Savings 234.96
$900.00
FRANK W. HOIT, Treasurer.
Treasurer's Report of Wilde Memorial Library Fund
Principal of Wilde Fund
$5,000.00
Hiram J. Hapgood, fund
200.00
Luke Tuttle, fund
200.00
Susan Augusta and Luther Conant fund
1,000.00
Unexpended balance
187.07
Interest on bond, Conant fund
40.00
Interest on deposits 256.05
$6,883.12
Paid town of Acton, book account $244.74
Cash in Warren Savings Institution 1,000.00
Cash in Charlestown Five Cent Savings Bank
1,000.00
Cash in Home Savings Bank
1,000.00
Cash in North End Savings Bank
1,000.00
Cash in Middlesex Institution for Savings
1,000.00
West Shore R. R. bond, Conant fund
1,000.00
Cash in Maynard Trust Co.
400.00
Unexpended balance, Maynard Trust Co.
238.38
$6,883.12
FRANK W. HOIT, Treasurer.
Treasurer's Report of Elizabeth White Fund
Received from First National Bank $25,000.00
Income from fund 829.89
$25,829.89
Paid out, trustees orders
$200.00
Cash in Andover Savings Bank
2,000.00
Cash in East Cambridge Savings Bank
2,000.00
Cash in Charlestown Five Cent Savings Bank 2,000.00
Cash in Middlesex Institution for Savings
2,000.00
$900.00
34
Cash in North Middlesex Savings Bank 2,000.00
Cash in Lowell Institution for Savings 2,000.00
Cash in Lawrence Savings Bank 2,000.00
Cash in Athol Savings Bank 2,000.00
Cash in Worcester Five Cent Savings Bank 2,000.00
Cash in Amherst Savings Bank 2,000.00
Cash in Marlboro Savings Bank 2,000.00
Cash in Waltham Savings Bank
2,000.00
Cash in Worcester North Savings Institution . 1,000.00
Balance of income, Assabet Inst. for Savings
629.89
$25,829.89
FRANK W. HOIT, Treasurer.
Treasurer's Report of Fireman's Relief Fund
Balance on hand, January 1, 1923 $332.94
Interest received 15.12
$348.06
$348.06
Cash in Middlesex Institution for Savings .
FRANK W. HOIT, Treasurer.
Treasurer's Report of Town Farm Fund
Balance on hand, January 1, 1923 $16,366.91
Hapgood farm fund 3,000.00
Income from fund 911.39
$20,278.30
Paid town of Acton poor department $854.76
Cash in North End Savings Bank
1,000.00
Cash in Home Savings Bank .
1,000.00
Cash in Suffolk Savings Bank
1,000.00
Liberty Bonds ($16,000.00)
14,012.44
Cash in Middlesex Institution for Savings 861.10
Balance due on mortgage
1,550.00
$20,278.30
FRANK W. HOIT, Treasurer.
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Outstanding Notes
North Middlesex Savings Bank :
Lowell Road, note No. 14, due Nov., 1924 $2,500.00
Lowell Road, note No. 15, due Nov., 1925 2,500.00
Lowell Road, note No. 35, due Aug., 1924 2,500.00
Lowell Road, note No. 36, due Aug., 1925 2,500.00
Lowell Road, note No. 37, due Aug., 1926 2,500.00
Lowell Road, note No. 38, due Aug., 1927
1,250.00
Assabet Institution for Savings :
Lowell Road, note No. 26, due Oct., 1924
1,250.00
Lowell Road, note No. 27, due Oct., 1925 1,250.00
Maynard Trust Co .:
Bridge account, note No. 20, due Sept., 1924 1,375.00
Bridge account, note No. 21, due Sept., 1925 . 1,375.00
Bridge account, note No. 22, due Sept., 1926 . . 1,375.00
First National Bank, Ayer :
Anticipation of revenue, note No. 48, due June, 1924 10,000.00
$30,375.00
FRANK W. HOIT, Treasurer.
REPORT OF AN AUDIT OF THE ACCOUNTS OF THE TOWN OF ACTON
From January 1, 1922, to December 10, 1923
Made in Accordance With the Provisions of Section 40, Chapter 44, General Laws
February 11, 1924.
To the Board of Selectmen, Mr. Murray Brown, Chairman, Acton, Masachusetts.
Gentlemen-I submit herewith my report of an audit of the ac- counts of the town of Acton for the period from January 1, 1922, to December 10, 1923, made in accordance with the provisions of Section 40, Chapter 44 of the General Laws. This report is in the form of a report made to me by Mr. Edward H. Fenton, Chief Examiner of this Division, who was placed in charge of the work.
Very truly yours,
THEODORE N. WADDELL, Director of Accounts.
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Mr. Theodore N. Waddell, Director of Accounts, Dept. of Corporations and Taxation,
State House, Boston.
Sir-As directed by you, I have made an audit of the accounts of the town of Acton for the period from January 1, 1922, to December 10, 1923, and submit the following report thereon :
The financial transactions of the town as recorded on the books of the several departments receiving or disbursing money for the town. or committing bills for collection, were examined and checked for the entire period.
The books and accounts of the treasurer were examined and checked in detail. The recorded receipts were compared with the de- partmental records of payments to the treasurer and with the several other sources from which money was paid into the town treasury ; and the payments were checked with the selectmen's orders authorizing the treasurer to disburse town funds. The treasurer's cash book was footed and the cash balance was verified with the bank statements.
The actual cash on hand and in the bank was in excess of the amount called for by the books by $411.74, owing to an error in enter- ing receipts from the sale of liberty bonds, the treasurer having put personal funds into the town's account sufficient to balance the books.
Appended to this report is a table showing a reconciliation of the treasurer's cash.
The appropriations voted by the town were checked to the town clerk's records. It was found that in the previous years a number of receipts from various sources were added to the amounts appropriated by the town. It is apparent, therefore, that it has been the custom to make appropriations of smaller sums than are required for expenses of departments, depending upon the receipts to make up the necessary amounts, thereby leaving an indefinite amount to be used by depart- ments. In this connection attention is called to Section 53, Chapter 44, General Laws, which provides that :
All moneys received by any town officer or department, except as otherwise provided by special acts and except fees provided for by statute, shall be paid by such officer or de- partment upon their receipt into the town treasury. Any sums so paid into the town treasury shall not later be used by such officer or department without a specific appropria- tion thereof.
It is recommened therefore, that in the future all appropriations be made for the full amount to be expended by each department. since, under the statute, the assessors are authorized to use estimated receipts to a limited amount in fixing the rate and, accordingly. appropriations on a flat basis would in no way increase the tax rate. If, through economy, a surplus should accrue in the treasury by allow- ing appropriation balances to lapse at the end of the year, the town could appropriate such sums as may be available from surplus funds in the treasury for any town purpose.
Appended to this report is a balance sheet, showing the financial condition of the town as of December 10, 1923.
As may be seen on the balance sheet, a number of appropriations
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for 1923 (no receipts having been credited to them) appear over- drawn, which is contrary to the provisions of Section 31, Chapter 44, General Laws, which reads as follows:
No department of any city or town, except Boston, shall incur liability in excess of the appropriation made for the use of such department, except in cases of extreme emer- gency involving the health or safety of persons or property, and then only by a vote in a city of two thirds of the members of the city council, and in a town by a vote of two thirds of the selectmen.
In this connection attention is also called to Section 62 of Chap- ter 44, General Laws, which was added to that Chapter on April 6, 1922 and reads as follows :
Any city, town or district officer who knowingly violates, or authorizes or directs any official or employee to violate, any provisions of this chapter shall be punished by a fine of not more than one hundred dollars; and the mayor, select- men, prudential committee, or commissioners, shall, and five taxpayers may, report such violation to the district attorney who shall investigate and prosecute the same.
The books of the tax collectors were examined and checked, the commitments were reconciled, the payments to the treasurer were compared with the treasurer's books, the abatements were checked with the assessors' records of abatements granted, and the outstand- ing accounts were listed and verified. The outstanding accounts were further proved by mailing notices to those persons whose names appeared on the books as owing money to the town, and from the replies received I am satisfied they are correct.
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