USA > Massachusetts > Middlesex County > Acton > Town annual reports of Acton, Massachusetts 1936-1940 > Part 43
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100.00
Iver Johnson Sporting Goods Co., blank cartridges
14.37
Wm. Cobleigh, plants
20.92
Hillside Florist, plants
19.75
D. W. Benere, express
.40
Gerald H. Finan, wreaths
9.25
So. Acton News Co., food
31.59
Lovell Bus Lines Inc.
20.00
$239.13
Liability Insurance
Theron A. Lowden, premiums
$667.39
Unclassified
Spaulding-Moss Co., drawing board and supplies
$10.66
V. M. Baxter, repairing flag
1.25
John Pederson, moving safe
3.00
So. Acton Dept. Store, flags
18.20
H. F. Tuttle, making plans, recording deeds and easements
9.50
James E. Kinsley, perambulating town lines
15.00
Ralph W. Piper, perambulating town lines
15.00
W. Burton Harvey, perambulating town lines
15.00
Cypras Kazokas, bags
2.00
Labor at Town Park
79.40
Trucks at Town Park
21.55
Compressor at Town Park
5.00
:
$195.56
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Jones Community Field
Eden Cahill, labor
$95.00
George H. Reed, lime
.35
John J. Bradley, labor
21.50
Iver Johnson Sporting Goods Co.,
marker, base straps 2.32
Universal Bleacher Co., bleachers
130.22
Riverside Auto Motor Service, weld-
ing 1.00
Morse Oil Co., gasoline
13.90
$264.29
Redemption of Tax Titles
Wm. H. Soar, 2 trips to Boston and
Cambridge
$5.00
Dog Officer
Fraser Kennels
$180.00
Notes and Bonds
Alfred L. Ripley, fire equipment note $1,500.00
Merchants National Bank, high school bonds 4,000.00
$5,500.00
Interest on Notes and Bonds
Alfred L. Ripley, fire equipment notes $26.26
Merchants National Bank, high school
bonds
360.00
$386.26
Interest on Revenue Loans
Merchants National Bank
$138.75
County Hospital Assessment
County Treasurer
$1,085.00
1939 BILLS
General Government
Albert P. Durkee, Moderator
$10.00
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Highways Standard Oil of New York, asphaltine 11.02
Welfare
Temporary Aid
$5.59
Town of Westford
114.25
City of Fitchburg
123.38
$243.22
$264.24
No Appropriation Items Revenue Loans
Merchants National Bank
$40,000.00
Agency:
State Tax
$9,280.00
State Park Tax
117.88
County Tax
4,985.04
$14,382.92
Check Protested
$10.00
Refunds
Motor Vehicle Excise Taxes
$242.83
Town Taxes
147.88
$390.71
Middlesex County, dog licenses
$622.40
Total Expenditures
$223,404.21
Cash Balance, December 31, 1940
$48,380.30
$271,784.51
Statement of Reserve Fund Transfers
Police Department
$250.00
State Aid
10.00
Library
111.08
Interest on Notes and Bonds
86.26
Board of Health
85.00
Snow Removal
700.00
Cemeteries
117.81
$1,360.15
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Unexpended Balance 139.85
$1,500.00
Statement of Machinery Fund
Balance January 1, 1940
$968.63
Received from Town of Acton
521.27
$1,489.90
Transferred to Machinery Account. $600.00
Balance December 31, 1940
889.90
$1,489.90
Statement of Cemetery Land Fund
Balance January 1, 1940
$314.35
Received from sales of lots
233.00
$547.35
Transferred to Cemetery Account
$300.00
Adjustment on account of lumber sales credited to cemetery land fund in variance with Sec. 25, Chapter 114 G. L. 180.00
Balance December 31, 1940
67.35
$547.35
COMPARATIVE BALANCE SHEET-December 31, 1940
Assets
Liabilities and Reserves
1939
1940
Cash
$37,580.66 $48,380.30
Revenue Loans
$25,000.00 $25,000.00
State Assessment
17.98
9.28
Cemetery Land Fund
314.35
67.35
Machinery Fund
968.63
889.90
County Dox Tax
3.60
Levy of 1939
29,716.78
11,340.25
Levy of 1940
26,092.26
Old Age Assistance
672.43
Personal:
Levy of 1939
1,768.98
861.72
Aid to Dependent Children
156.64
Levy of 1940
1,522.10
Appropriation Balances:
Poll:
Machinery Account
151.08
148.48
Levy of 1938
116.00
Truck for Highway Dept.
1,200.00
Levy of 1939
316.00
108.00
Reserve Fund, Overlay Surplus
6,224.53
7,497.63
Levy of 1940
294.00
Overlays Reserved for Abatements:
Motor Vehicle Excise Taxes:
Levy of 1938
2,731.47
Levy of 1937
182.65
168.59
Levy of 1939
1,997.61
1,571.27
Levy of 1938
12.25
Levy of 1939
1,000.93
287.13
Levy of 1940
1,481.71
Departmental Revenue
2,002.52
2,870.23
Tax Titles
1,666.34
572.08
Motor Vehicle Excise Taxes
1,698.45
1,937.43
Tax Title Possessions
73.28
Tax Titles and Possessions
1,666.34
645.36
State Aid to Highways
318.46
Tax Judgment-Motor Vehicle Ex- cise Tax
502.62
502.62
Tailings
66.35
66.35
Departmental :
Surplus Revenue
42,871.96
51,460.31
Welfare
551.76
828.32
ACCOUNTS RECEIVABLE
Taxes:
Real Estate:
Levy of 1938
11,774.84
Federal Grants:
Old Age Assistance Adm. Account
37.79
36.26
-- 141-
Levy of 1940
1,843.81
Revenue Reserved Until Collected:
1939 1940
Aid to Dependent Children
97.01
1,005.82
Old Age Assistance
700.08
366.09
State and Military Aid
581.67
606.00
County Dog Account
72.00
64.00
State Aid to Highways
99.55
318.46
County Aid to Highways
212.54
Overdrawn Accounts:
Highways, Chapter 81
318.46
$86,952.66 $95,191.19
$86,952.66 $95,191.19
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DEBT ACCOUNTS
Net Funded Debt $10,500.00 $5,000.00
High Schools Bonds
$9,000.00 $5,000.00
Fire Truck Notes
1,500.00
$5,000.00 $10,500.00
$10,500.00
$5,000.00
TRUST ACCOUNTS
1939
1940
1939
1940
Trust Funds Cash and Securities $188,360.72 $191,114.39
Elizabeth White Charity Fund
$26,099.26
$26,390.97
Georgia E. Whitney Charity Fund
12,255.45
13,569.50
Wilde Memorial Library Fund
14,459.32
14,488.32
Acton Firemen's Relief Fund
1,744.97
2,003.40
West Acton Firemen's Relief Fund
596.49
609.99
Cemetery Perpetual Care Fund
44,781.22
45,775.01
Cemetery Surplus Fund
978.40
1,003.37
Luke Blanchard Cemetery Fund
1,504.64
1,499.77
Susan Noyes Hosmer Cemetery Fund
82,475.43
82,308.52
Charlotte L. Goodnow Fund
3,465.54
3,465.54
$188,360.72 $191,114.39
$188,360.72 $191,114.39
Respectfully submitted, HOWARD L. JONES, Town Accountant.
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-144-
Report of State Auditor
THE COMMONWEALTH OF MASSACHUSETTS
Department of Corporations and Taxation Division of Accounts State House, Boston
January 11, 1941.
To the Board of Selectmen Mr. Ralph W. Piper, Chairman Acton, Massachusetts
Gentlemen:
I submit herewith my report of an audit of the books and accounts of the town of Acton for the period from November 24, 1937 to November 19, 1940, 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. i
Very truly yours, THEODORE N. WADDELL, Director of Accounts.
TNW:O
Mr. Theodore N. Waddell
Director of Accounts
Department of Corporations and Taxation
State House, Boston Sir:
As directed by you, I have made an audit of the books and accounts of the town of Acton for the period from Novem- ber 24, 1937, the date of the previous examination, to No- vember 19, 1940, and report as follows thereon:
The financial transactions, as recorded on the books of
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the several departments receiving or disbursing money for the town or committing bills for collection, were examined and checked.
The books and accounts in the town accountant's office were examined and checked in detail. The receipts, as entered, were checked with the treasurer's books and with the records in the several departments collecting money for the town or committing bills for collection. The recorded payments were checked with the treasury warrants and with the treas- urer's books.
The ledger accounts were analyzed, a trial balance, prov- ing the accounts to be in balance, was taken off, and a balance sheet, showing the financial condition of the town as of No- vember 19, 1940, was prepared and is appended to this report.
An examination of the appended balance sheet shows the financial condition of the town to be very satisfactory.
The appropriations and transfers, as recorded in the ap- propriation ledger, were checked with the town clerk's records of town meeting votes and with the finance committee's authorizations of transfers from the reserve fund.
In connection with federal grants received on account of aid to dependent children and old age assistance, attention is called to Section 7, Chapter 413, Acts of 1936, and Section, 7, Chapter 436, Acts of 1936, respectively, which require that the money received shall be kept in separate accounts and expended for the purposes specified by the State Department of Public Welfare. Payments on approved cases should be charged directly against the proper grant accounts, and any balances in these accounts at the close of the year should be carried forward.
The books and accounts of the town treasurer were ex- amined and checked in detail. The recorded receipts were analyzed and checked with the records in the several depart- ments collecting money for the town, and with the other sources from which money was paid into the town treasury, and with the town accountant's books. The recorded pay- ments were checked with the selectmen's warrants authoriz-
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ing the disbursement of town funds, with the approved bills and pay-rolls on file, and with the books and records in the office of the town accountant.
It is recommended that the state tax and assessments be placed on a warrant so that the total of the approved warrants will equal the total of all disbursements by the town treasurer.
The treasurer's cash book was footed and the cash balance on November 19, 1940, was verified by actual count of the cash in the office and by a reconciliation of the bank balance with a statement furnished by the bank of deposit.
The payments on account of maturing debt and interest were proved with the amounts falling due and were checked with the cancelled securities and coupons on file.
The savings bank books and securities representing the investments of the several trust funds in the custody of the town treasurer and the trustees were examined. The income was proved, the disbursements were verified, and the balances on hand November 19, 1940, were reconciled with the account- ant's ledger.
It is recommended that the withdrawal of trust fund income be made from the savings banks before the payment of bills chargeable to such income is made.
The books and accounts of the tax collector were examined and checked in detail. The tax accounts outstanding accord- ing to the previous examination were audited, and all subse- quent commitments were verified and compared with the assessors' warrants for their collection.
The recorded collections were compared with the pay- ments to the treasurer, the abatements, as entered, were checked with the assessors' records of abatements granted, the taxes transferred to the tax title account were reconciled with the records of tax titles held by the town, and the out- standing taxes were listed and proved with the accountant's ledger.
The outstanding tax accounts were further verified by mailing notices to a number of persons whose names appeared on the books as owing money to the town, the replies received
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thereto indicating that the outstanding accounts, as listed, are correct.
It is recommended that the assessors report monthly to the town accountant all abatements granted, in accordance with Section 23B, Chapter 59, General Laws.
The records of tax titles taken by the town were examined, being checked with the tax title deeds on hand, with the accountant's ledger, and with the records in the Registry of Deeds.
The records of dog and sporting licenses issued by the town clerk were examined and checked and the recorded payments to the town and State were verified.
In addition to the departments and accounts mentioned, the books and accounts of all other departments collecting money for the town or committing bills for collection were examined. The recorded collections were checked with the payments to the treasurer as shown by the treasurer's books, the abatements and disallowances were verified, the outstand- ing accounts were listed and reconciled with the accountant's ledger, and the cash balances were verified by actual count of the cash on hand.
The surety bonds of the town officials required by law to furnish such surety were examined and found to be in proper form.
Appended to this report, in addition to the balance sheet, are tables showing reconciliation of the town treasurer's and of the tax collector's cash, summaries of the tax, tax title, and departmental accounts, as well as schedules showing the condition and transactions of the several trust funds.
For the cooperation received from the several town offi- cials during the progress of the audit, I wish, on behalf of my assistants and for myself, to express appreciation.
Respectfully submitted,
HERMAN B. DINE,
Assistant Director of Accounts.
HBD:O
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RECONCILIATION OF TREASURER'S CASH
Balance November 24, 1937, per previous audit,
$35,617.49
Receipts:
November 24 to December 31,
1937
$27,490.42
1938
243,301.54
1939
238,204.59
508,996.55
$544,614.04
Payments:
November 24 to December 31,
1937:
Per warrants $31,928.16
1938:
Per warrants 234,504.78
Not on warrants:
State tax and assess-
ments
10,791.52
1939:
Per warrants 219,198.70
Not on warrants:
State tax and assess- ments 10,610.22
$507,033.38
Balance December 31, 1939
37,580.66
-
$544,614.04
Balance January 1, 1940
$37,580.66
Receipts January 1 to Novem- ber 19, 1940 197,547.90
$235,128.56
Payments January 1 to Novem- ber 19, 1940:
Per warrants
$173,694.38
Not on warrants: Protested check
10.00
$173,704.38
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Balance November 19, 1940:
First National Bank of Ayer $61,357.43
Cash in office, verified 66.75
61,424.18
$235,128.56
First National Bank of Ayer
Balance November 19, 1940, per statement
$63,887.00
Balance November 19, 1940, per check register
$61,357.43
Outstanding checks November
19, 1940, per list
2,529.57
$63,887.00
Reconciliation of Tax Collector's Cash
Cash balances November 19,
1940, per tables:
Poll taxes:
Levy of 1938
$6.00
Levy of 1939
26.00
Levy of 1940
64.00
$96.00
Property taxes:
Levy of 1938 8.88
Personal taxes:
Levy of 1939
77.00
ยท Real estate taxes:
Levy of 1939
$1,041.15
Levy of 1940
747.85
1,789.00
Motor vehicle excise taxes:
Levy of 1937
$2.00
Levy of 1939
39.67
Levy of 1940
273.50
315.17
--- 150-
Interest and costs:
Poll:
Levy of 1938
$1.35
Levy of 1939
5.58
Levy of 1940
8.75
15.68
Property-Levy of 1938
.72
Personal-Levy of 1939
3.41
Real estate:
Levy of 1939
$53.93
Levy of 1940
4.06
57.99
Motor vehicle excise:
Levy of 1937
$.18
Levy of 1939
1.45
Levy of 1940
1.46
3.09
$2,366.94
Cash on hand November 19,
1940:
Concord National Bank
$2,303.55
In office verified
48.25
$2,351.80
Due from Collector November
19, 1940 15.14
$2,366.94
Concord National Bank
Balance November 19, 1940, per statement
$25,216.69
Balance November 19, 1940, per check book
$2,303.55
Outstanding checks November
19, 1940, per list
22,913.14
$25,216.69
Poll Taxes-1936
Outstanding November 24, 1937,
per previous audit $152.00
- -151-
Payments to treasurer: November 24 to December 31, 1937 1938
$12.00 50.00
Abatements 1938
Adjustment November 24 to
December 31, 1937:
Abatements of poll taxes 1936
reported as property taxes 1936
70.00
$152.00
Poll Taxes-1937
Outstanding November 24, 1937, per previous audit
$440.00
Payments to treasurer:
November 24 to December 31,
1937
$118.00
1938
$118.00
1939
120.00
$356.00
Abatements:
1938
$52.00
1939
32.00
84.00
$440.00
Poll Taxes-1938
Commitment per warrant
$1,554.00
Additional commitment 1938
28.00
$1,582.00
Payments to treasurer:
1938
$1,274.00
1939
118.00
$1,392.00
Abatements :
1938
$52.00
1939
22.00
74.00
$62.00 20.00
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Outstanding December 31, 1939 116.00
$1,582.00 $116.00
Outstanding January 1, 1940 Payments to treasurer January 1 to November 19, 1940 Audit adjustment November 19, 1940:
$86.00
Abatements not previously reported 16.00
Outstanding November 19, 1940, per list Cash balance November 19, 1940
8.00
6.00
$116.00
Poll Taxes-1939
Commitment per warrant
$1,832.00
Additional commitment 8.00
$1,840.00
Abatements and payments re- funded 8.00
$1,848.00
Payments to treasurer
$1,360.00
Abatements
172.00
Outstanding December 31, 1939
316.00
$1,848.00
Outstanding January 1, 1940
$316.00
Payments to treasurer January
1 to November 19, 1940 1 Audit adjustment November 19, 1940:
$94.00
Abatements not previously reported
76.00
Outstanding November 19, 1940, per list
120.00
Cash balance November 19, 1940
26.00
$316.00
Poll Taxes-1940
Commitment per warrant
$1,820.00
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Audit adjustment November 19, 1940:
Additional commitment not previously reported 26.00
Interest on taxes reported as poll taxes 1940 2.00
Refunds poll taxes 1940
charged as motor vehicle excise taxes 1940 4.00
$1,852.00
Payments to treasurer January 1 to November 19, 1940 $1,312.00
Abatements January 1 to No- vember 19, 1940 152.00
Audit adjustment November 19, 1940:
Abatements poll taxes 1940 reported as motor vehicle excise taxes 1940 4.00
Outstanding November 19, 1940, per list 320.00
Cash balance November 19, 1940
64.00
$1,852.00
Property Taxes-1935
Outstanding November 24, 1937, per previous audit $.50
Payments to treasurer Novem-
ber 24 to December 31, 1937
$.50
Property Taxes-1936
Outstanding November 24, 1937, per previous audit $15,370.87
Adjustment.November 24 to De- cember 31, 1937:
Abatements of poll taxes 1936 reported as property taxes 1936 70.00
$15,440.87
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Payments to treasurer:
November 24 to December 31,
1937
1938
$3,735.82 10,907.05
$14,642.87
Abatements:
November 24 to December 31,
1937
$8.55
1938
410.40
418.95
Tax titles taken 1938
131.10
Adjustment 1938:
Abatements of property taxes
1936 reported as property
taxes 1937 247.95
$15,440.87
Property Taxes-1937
Outstanding November 24, 1937, per previous audit $37,500.43
Additional commitment No-
vember 24 to December 31, 1937 57.00
Abatement and payment re- funded, 1938
28.50
Adjustments : 1938:
Abatements of property taxes 1936 reported as property taxes 1937 $247.95 1939:
Interest on taxes reported
as property taxes 1937 54.09
302.04
$37,887.97
Payments to treasurer:
November 24 to December 31,
1937
$3,156.02
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1938
1939
24,034.47 9,441.97
$36,632.46
Abatements:
November 24 to December 31,
1937
$145.35
1938
530.10
1939
393.30
1,068.75
Tax Titles taken 1939
49.96
Added to tax titles:
1938
$131.10
1939
5.70
136.80
- $37,887.97
Property Taxes-1938
Commitment per warrant
$104,342.44
Additional commitment 23.20
$104,365.64
Abatements and payments re- funded 1938 73.95
Adjustment 1938-Motor vehi-
cle excise taxes 1938 report-
ed as property taxes 1938
271.85
$104,711.44
Payments to treasurer:
1938
1939
$68,828.96 22,418.02
$91,246.98
Abatements:
1938
$540.85
1939
114.20
655.05
Added to tax titles:
1938
$931.62
1939
102.95
1,034.57
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Outstanding December 31, 1939
11,774.84
$104,711.44
$11,774.84
Outstanding January 1, 1940 Payments to treasurer January 1 to November 19, 1940 Abatements January 1 to No- vember 19, 1940
$11,462.42
237.80
Outstanding November 19, 1940, per list Cash balance November 19, 1940
65.74
8.88
$11,774.84
Personal Taxes-1939
Commitment per warrant
$11,477.48
Payments to treasurer
$9,708.50
Outstanding December 31, 1939
1,768.98
$11,477.48
Outstanding January 1, 1940
$1,768.98
Audit adjustment November
19, 1940:
Real estate taxes 1939 report-
ed as personal taxes 1939 328.00
$2,096.98
Payments to treasurer January 1 to November 19, 1940
$916.70
Outstanding November 19, 1940, per list Cash balance November 19, 1940
1,103.28
77.00
$2,096.98
Personal Taxes-1940
Commitment per warrant
$11,119.59
Audit adjustment November 19, 1940:
Commitment list in excess of warrant .02
$11,119.61
Payments to treasurer January 1 to November 19, 1940 $9,240.38 .
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Abatements January 1 to No- vember 19, 1940 Outstanding November 19, 1940, per list
28.40
1,850.83
$11,119.61
Real Estate Taxes-1939
Commitment per warrant
$88,520.60
Additional commitment 123.20
$88,643.80
Abatements and payments re- funded 56.00
$88,699.80
Payments to treasurer
$56,498.44
Abatements
1,895.88
Added to tax titles
588.70
Outstanding December 31, 1939
29,716.78
$88,699.80
Outstanding January 1, 1940
$29,716.78
Abatements and payments re-
funded January 1 to Novem-
ber 19, 1940
85.40
Audit adjustments November 19, 1940:
Abatements of tax titles re- ported as real estate taxes 1939 14.00
Interest on taxes reported as real estate taxes 1939
.40
Added to tax titles in error
2.80
$29,819.38
Payments to treasurer January 1 to November 19, 1940 $15,283.44 Abatements January 1 to No- vember 19, 1940 234.00
Audit adjustments November 19, 1940:
-158 --
Real estate taxes 1939 re-
ported as personal taxes 1939 328.00
Abatements not previously reported 28.00
Outstanding November 19, 1940, per list
12,904.79
Cash balance November 19, 1940
1,041.15
$29,819.38
Real Estate Taxes-1940
Commitment per warrant
$89,119.34
To be refunded November 19, 1940:
Abatements and payments $62.48
Overpayments by collector .36
62.84
$89,182.18
Payments to treasurer January 1 to November 19, 1940
$57,000.09
Abatements January 1 to No- vember 19, 1940
1,442.01
Added to tax titles January 1 to
November 19, 1940
183.18
Audit adjustment November 19, 1940:
Abatements not previously reported 89.93
Outstanding November 19, 1940, per list Cash balance November 19, 1940
29,719.12
747.85
$89,182.18
Motor Vehicle Excise Taxes-1935
Outstanding November 24, 1937, per previous audit $32.70
Payments to treasurer: November 24 to December 31, 1937 $17.09
-159 --
1938
2.60
Abatements November 24 to $19.69
December 31, 1937 13.01
$32.70
Motor Vehicle Excise Taxes-1936
Outstanding November 24, 1937,
per previous audit
$984.59
Payments to treasurer:
November 24 to December 31,
1937
$82.05
1938
805.64
$887.69
Abatements 1939
96.90
$984.59
Motor Vehicle Excise Taxes-1937
Outstanding November 24, 1937,
per previous audit $2,618.11
Additional commitment Novem-
ber 24 to December 31, 1937
435.94
Abatements and payments re- funded: November 24 to December 31,
1937
$61.72
1938
42.47
104.19
Adjustments: 1938:
Interest on taxes reported as motor vehicle excise taxes 1937 $5.95
1939:
Motor vehicle excise taxes 1939 reported as motor vehicle excise taxes 1937 83.38
89.33
$3,247.57
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Payments to treasurer:
November 24 to December 31,
1937
$367.03
1938
1,549.90
1939
854.17
$2,771.10
Abatements:
November 24 to December 31,
1937
$99.69
1938
87.92
1939
106.21
293.82
Outstanding December 31, 1939
182.65
$3,247.57
Outstanding January 1, 1940,
$182.65
Audit adjustment November 19, 1940:
Abatements of motor vehicle
excise taxes 1938 reported as motor vehicle excise
taxes 1937 18.46
$201.11
Audit adjustment November 19, 1940:
Refund of motor vehicle ex- cise taxes 1938 charged as motor vehicle excise taxes 1937 $18.46
Outstanding November 19, 1940, per list Cash balance November 19, 1940
180.65
2.00
$201.11
Motor Vehicle Excise Taxes-1938
Commitments per warrants $7,392.13
Abatements and payments re-
funded:
1938
$184.71
1939
12.46
197.17
-161-
Adjustment 1939:
Interest on taxes reported as motor vehicle excise taxes 1938
1.19
$7,590.49
Payments to treasurer :
1938
$6,569.90 337.76
1939
$6,907.66
Abatements:
1938
$330.78
1939
67.95
398.73
Adjustment 1938:
Motor vehicle excise taxes
1938 reported as property taxes 1938
271.85
Outstanding December 31, 1939
12.25
$7,590.49
Outstanding January 1, 1940
12.25
Audit adjustment November 19, 1940:
Refund of motor vehicle ex- cise taxes 1938 charged as motor vehicle excise taxes 1937 18.46
$30.71
Payments to treasurer January 1 to November 19, 1940 Audit adjustment November 19, 1940:
$4.00
Abatements of motor vehicle excise taxes 1938 reported as motor vehicle excise taxes 1937 18.46
Outstanding November 19, 1940, per list 8.25
$30.71
-162-
Motor Vehicle Excise Taxes-1939
Commitments per warrants
$7,789.23
Abatements and payments re-
funded
264.97
$8,054.20
Payments to treasurer
$6,523.68
Abatements
446.21
Adjustment:
Motor vehicle excise taxes
1939 reported as motor ve-
hicle excise taxes 1937
83.38
Outstanding December 31, 1939
1,000.93
$8,054.20
Outstanding January 1, 1940
$1,000.93
Abatements and payments, re- funded January 1 to Novem- ber 19, 1940 7.15
$1,008.08
Payments to treasurer January 1 to November 19, 1940
$656.69
Abatements January 1 to No- vember 19, 1940
17.20
Outstanding November 19, 1940, per list Cash balance November 19, 1940
294.52
39.67
$1,008.08
Motor Vehicle Excise Taxes-1940
Commitments January 1 to No-
vember 19, 1940, per warrants $6,578.05
Abatements and payments, re- funded January 1 to Novem- ber 19, 1940 138.54
Audit adjustment November 19, 1940:
Abatement of poll taxes 1940
reported as motor vehicle excise taxes 1940 4.00
-163-
Abatements and payments, to be refunded 37.01
$6,757.60
Payments to treasurer January 1 to November 19, 1940 $5,825.41
Abatements January 1 to No- vember 19, 1940
263.99
Audit adjustments November 19, 1940:
Abatements not previously reported 37.01
Refunds of poll taxes 1940
charged as motor vehicle excise taxes 1940
4.00
Outstanding November 19, 1940, per list
353.69
Cash balance November 19, 1940
273.50
$6,757.60
Interest and Costs on Taxes
Cash balance November 24,
1937, per previous audit: Poll:
Levy of 1936
$.28
Levy of 1937
7.70
Property:
Levy of 1936
48.92
Levy of 1937
4.32
Motor vehicle excise:
Levy of 1935
1.88
Levy of 1936
2.32
Levy of 1937
.67
$66.09
Interest and costs collections
November 24, 1937 to Novem- ber 19, 1940:
Poll:
Levy of 1936 $13.34
-164-
Levy of 1937
68.29
Levy of 1938
76.82
Levy of 1939
56.17
Levy of 1940
32.55
Property:
Levy of 1936
1,083.79
Levy of 1937
1,568.00
Levy of 1938
1,449.40
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