USA > Massachusetts > Middlesex County > Acton > Town annual reports of Acton, Massachusetts 1946-1950 > Part 12
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Very truly yours,
FRANCIS X. LANG Director of Accounts
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 Acton for the period from November 7, 1946, the date of the previous examination, to November 8, 1947, and submit the following report thereon :
The financial transactions, as recorded on the books of the several departments receiving or disbursing money for the town or committing bills for collection, were examined and reconciled with the books and reports in the town accountant's office and with the records of the town treasurer.
The ledger accounts were analyzed for the period cov- ered by the audit, the receipts being checked with the treas- urer's books and the payments being compared with the war- rants authorizing them and with the treasurer's records of
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payments. The appropriation accounts were checked with the town clerk's records of town meeting proceedings, and the recorded transfers from the reserve fund were checked with the amounts authorized by the finance committee.
The necessary adjusting entries resulting from the audit were made, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on November 8, 1947.
The books and accounts of the town treasurer were ex- amined 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 treasury, while the pay- ments were compared with the selectmen's warrants author- izing the treasurer to disburse town funds.
The cash book additions were verified, and the cash bal- ance on November 8, 1947, was proved by reconciliation of the bank balances with statements furnished by the banks in which the town funds are deposited.
The payments made for maturing debt and interest were compared with the amounts falling due and with the cancelled securities and coupons on file.
The savings bank books and securities representing the investment of the several trust funds in the custody of the town treasurer and the trustees of the Charlotte L. Goodnow fund were examined and listed. The income was proved and the withdrawals were compared with the treasurer's recorded receipts.
The records of tax titles held by the town were examined and listed. The amounts transferred to the tax title account were compared with the tax collector's books and the reported redemptions were checked with the treasurer's cash book. Tax title transactions were further verified by comparison with the records at the Registry of Deeds.
The books and accounts of the tax collector were examined and checked in detail. The taxes and excises outstanding at the time of the previous examination and all subsequent com- mitment lists were audited and compared with the assessors'
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warrants issued for their collection. The payments to the treasurer were verified, the recorded abatements were checked with the assessors' records, the taxes transferred to the tax title account were proved, and the outstanding accounts were listed and reconciled with the respective ledger accounts.
Th records of departmental accounts receivable were ex- amined and checked. The payments to the treasurer were compared with the treasurer's recorded receipts, and the outstanding accounts were listed and reconciled with the re- spective ledger accounts.
Verification of the correctness of the outstanding tax, excise, and departmental accounts receivable was obtained by mailing notices to a number of persons whose names appeared on the books as owing money to the town, the replies received thereto indicating that the accounts, as listed, are correct.
The financial accounts of the town clerk relative to dog and sporting licenses issued were examined. The reported payments to the town treasurer and to the State were verified and the cash on hand on November 8, 1947, was proved by actual count.
The surety bonds of the various town officials required by law to furnish them were examined and found to be in proper form.
The records of the sealer of weights and measures and of the board of selectmen, of the health, school, library, and cemetery departments, as well as of all other departments collecting money or committing bills for collection, were exam- ined and checked, the collections being compared with the treasurer's recorded receipts.
In addition to the balance sheet, there are appended to this report tables showing a reconciliation of the treasurer's and the collector's cash, summaries of the tax, excise, tax title, tax possession, and departmental accounts, as well as tables showing the condition and transactions of the various trust funds.
During the progress of the audit, cooperation was ex- tended by the various town officials for which, on behalf of
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my assistants and myself, I wish to express appreciation. Respectfully submitted, HERMAN B. DINE Assistant Director of Accounts
RECONCILIATION OF TREASURER'S CASH
Balance November 7, 1946 $ 90,279.53
Receipts November 7 to December 31, 1946 82,885.13
$173,164.66
Payments November 7 to December 31, 1946 $ 49,530.67
Balance December 31, 1946 123,633.99
$173,164.66
Balance January 1, 1947 $123,633.99
Receipts January 1 to November 8,
1947 226,804.12
Unpaid warrants November 8, 1947
1,745.25
$352,183.36
Payments January 1 to November 8, 1947 $229,596.60
Balance November 8, 1947 : The First National Bank of Ayer $43,445.38
Middlesex County Na-
tional Bank, Maynard 79,141.38
122,586.76
$352,183.36
The First National Bank of Ayer
Balance November 8, 1947, per statement $43,457.24
Balance November 8, 1947, per check book $43,445.38
Outstanding checks November
8,
1947, per list
11.86
$43,457.24
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Middlesex County National Bank, Maynard
Balance November 8, 1947, per statement $86,744.44
Balance November 8, 1947, per check book $79,141.38
Outstanding checks November 8, 1947, per list 7,603.06
$86,744.44
RECONCILIATION OF COLLECTOR'S CASH
Cash balance November 8, 1947, per tables :
Poll taxes 1946
$ 24.00
Real estate taxes 1946
400.12
Poll taxes 1947
40.00
Personal property taxes 1947
6,063.98
Real estate taxes 1947
4,231.57
Motor vehicle and trailer excises 1946 3.09
Motor vehicle and trailer excises 1947 238.31
Interest and costs on taxes and ex- cises 19.18
$11,020.25
Balance November 8, 1947 :
Concord National Bank
$10,364.03
Cash in office, verified
653.58
Due from collector 2.64
$11,020.25
Concord National Bank
Balance November 8, 1947, per statement $56,583 16
Balance November 8, 1947, per check book $10,364.03
Outstanding checks November 8, 1947, per list 46,219.13
$56,583.16
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TOWN OF ACTON GENERAL ACCOUNTS
Assets
Cash
$122,580.76
Accounts Receivable :
Taxes:
Levy of 1945:
Real Estate
$ .01
Levy of 1946:
Poll
$140.00
Personal Property
1,001.34
Real Estate
7,685.42
8,826.76
Levy of 1947:
Poll
$526.00
Personal Property
9,765.57
Real Estate
33,916.22
44,207.79
53,034.56
Motor Vehicle and Trailer Excises :
Levy of 1945
$ 23.08
Levy of 1946
272.26
Levy of 1947
1,480.54
1,775.88
Tax Judgment:
Motor Vehicle and Trailer Excises
502.62
Tax Titles
$1,249.14
Tax Possessions
346.21
1,595.35
Departmental:
Dog Officer
$ 88.00
Temporary Aid
2,374.35
Aid to Dependent Children
86.84
Old Age Assistance
1,744.50
State Aid
193.35
Military Aid
927.72
5,414.76
Aid to Highways:
State
$22,464.27
County
7,160.99
29,625.26
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Balance Sheet - November 8, 1947
Liabilities and Reserves
Unpaid Warrants
$ 1,745.25
Payroll Deductions:
Federal Withholding Taxes
$517.12
Blue Cross
28.95
County Retirement Fund
169.51
Teachers' Retirement Fund
139.09
854.67
State Assessments 1947:
Parks and Reservations
$206.23
Auditing Municipal Accounts
707.86
914.09
Tailings-Reserve for Unclaimed checks
132.95
Overestimate 1947:
County Tax
1,034.96
Proceeds of Dog Licenses-Due County
421.40
Road Machinery Fund
2,417.76
Sale of Cemetery Land Fund
1,193.35
Cemetery Perpetual Care Fund Bequest
100.00
Trust Funds Income :
Elizabeth White Charity Fund
$15.00
Cemetery Perpetual Care Funds
2.71
Susan Noyes Hosmer Cemetery Fund
41.76
59.47
Federal Grants:
Aid to Dependent Children
263.54
Unexpended Appropriation Balances
84,242.97
Reserve Fund-Overlay Surplus
4,604.52
Overlays Reserved for Abatement of Taxes:
Levy of 1945
$ .01
Levy of 1946
1,484.10
Levy of 1947
3,386.46
4,870.57
Revenue Reserved Until Collected:
Motor Vehicle and Trailer Excise $1,775.88
Tax Title and Tax Possession
1,595.35
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Underestimate 1947:
County Hospital Assessment
494.23
Estimated Receipts to be Collected
14,411.58
Overdrawn Accounts: Buildings and Grounds
$ 11.69
Library-Books
155.14
166.83
$229,607.83
Debt Accounts
Net Funded or Fixed Debt
$10,000.00
TRUST ACCOUNTS
Trust Funds, Cash and Securities:
In Custody of Town Treasurer
In Custody of Trustees
$209,839.06. 3,465.54
$213,304.60
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Departmental Aid to Highway
5,414.76 29,625.26
38,411.25
Surplus Revenue: Current Year Prior Years
$ 270.00
88,071.08
88,341.08
$229,607.83
Debt Accounts
Schoolhouse Addition Loan $10,000.00
In Custody of Town Treasurer:
Elizabeth White Charity Fund
$28,350.19
Georgia E. Whitney Charity Fund
15,101.49
Charlotte Conant School Fund
1,578.37
Wilde Memorial Library Fund
16,688.89
Acton Firemen's Relief Fund
3,949.66
West Acton Firemen's Relief Fund
694.16
Cemetery Perpetual Care Funds
56,236.62
Cemetery Surplus Fund
190.02
Luke Blanchard Cemetery Fund
1,523.44
Frank C. Hayward Cemetery Fund
1,000.00
Susan Noyes Hosmer Cemetery Fund
83,795.39
Henry L. Raymond Cemetery Monument Fund
730.83
$209,839.06
In Custody of Trustees: Charlotte L. Goodnow Fund
3,465.54
$213,304.60
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ZONING BY-LAW OF THE TOWN OF ACTON
This zoning by-law is for the purpose of promoting in the Town of Acton the health, safety, morals, conveniences and welfare of its inhabitants, to lessen the dangers from fire, congestion and confusion and to encourage the most appro- priate use of land in the Town.
Section I - Districts
1. Classes of Districts. For the purposes of this by-law the Town of Acton is herby divided into the following four classes of districts :
a. Residence A
b. Residence B
c. Business
d. Industrial
Said districts are defined and bounded on the map which accompanies this by-law, entitled "Zoning Map of the Town of Acton" dated March 1, 1948, and filed in the office of the Town Clerk, which map, with the notations thereon, is hereby made a part of this by-law. In the event of any difference between scaled distance upon said map and distance as indicated by figures, said figures shall govern.
2. Lots in Two Districts. When a district boundary line divides a lot in a single or joint ownership of record at the time such line is adopted, the regulations for the less restricted portion of such lot shall extend not more than thirty feet into the more restricted portion, provided the lot has frontage on a street in the less restricted district.
Section II - Residence A District
In a Residence A District no building or premises shall be erected, altered or used for any purpose except :
1. Detached one family dewlling
2. Church
3. Farm (agricultural), including the sale of farm prod- ucts, the major portion of which are grown on the premises
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but excluding any farming use injurious, noxious, or harm- ful to the health of the neighborhood.
4. Buildings or premises for municipal, recreational or educational use.
5. Signs and bulletin boards :
a. Pertaining to the lease, sale or use of a lot or building on which placed and not exceeding a total area of 12 square feet.
b. Incidental to the permitted use of the lot or build- ing on which placed and not exceeding a total area of 12 square feet, provided, however, that the Board of Appeals may authorize larger signs for such purpose not exceeding a total area of 16 square feet.
6. Any existing single residence of 8 rooms or more which the owner finds has become uneconomical to maintain as such, may upon the approval thereof by the Board of Appeals, be changed into a two family residence.
7. Accessory use on the same lot with, and customarily incident to, any of the above permitted uses, if not detrimental to the neighborhood, including the use of a room or rooms in a dwelling as an office or studio by a physician, dentist, lawyer, music teacher, hairdresser or similar professional person resident in the dwelling; provided, however, that the term "accessory use" shall not include :
a. The renting of rooms to more than 5 persons
b. Furnishing table board to more than 5 persons
c. Garage for more than 4 private automobiles
d. Garage for more than 1 commercial vehicle (the term "commercial vehicle" shall not include farm and municipal vehicles)
8. Any of the following uses, provided that the Board of of Appeals shall determine that such use would not derogate from the purposes and intent of this by-law :
a. Cemetery
b. Garage for more than 4 automobiles
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c. Garage for more than 1 commercial vehicle, but only when all the commercial vehicles are kept thereon as a strictly accessory use
d. Greenhouse or nursery
e. Club, tea room or tourist home
f. Premises for raising or keeping more than three hundred poultry
g. Riding stable
h. Stone quarry
i. Removal of soil, loam, sod, or gravel
j. Hospital, convalescent home or sanitarium
k. Telephone exchange building, railroad stations, transformer stations, power plants, water pumping stations and reservoirs
1. Educational or philanthropic institutions
m. Ice harvest or ice storage or both
n. Kennels
Section III - Residence B District
In a Residence B District no building shall be erected, altered or used for any purpose except :
1. Any use permitted in Residence A District
2. Two-family dwellings
3. Dwellings for three or more families, including apart- ment houses, provided that the Board of Appeals shall rule that such use is not detrimental or injuri- ous to the neighborhood.
Section IV - Business District
In a Business District no building or premises shall be erected, altered or used for any purpose injurious, noxious or harmful to the health of the neighborhood by reason of odor, fumes, dust, smoke, vibration, noise or other cause, nor for any purpose except :
1. Any use permitted in a Residence A or B District
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2. Bank or office
3. Hotel or lodging house
4. Place of amusement or assembly
5. Restaurant
6. Newspaper or job printing
7. Retail business, service or public utility, not involving manufacture on the premises except of products the major portion of which are to be sold on the premises to the ultimate consumers thereof and further provided that not more than four operatives shall be employed in such manufacture.
8. Signs advertising goods or services offered by an occu- pant of the premises for sale, for hire, or use.
9. Any of the following uses, provided that the Board of Appeals shall rule that such use is not detrimental or injurious to the neighborhood:
a. Filling station, garage or storage of private auto- mobiles or commercial vehicles or both
b. Overnight or trailer camps
Section V - Industrial District
In an Industrial District no building or premises shall be erected, altered or used except for manufacturing not injurious, noxious or offensive to a neighborhood by reason of the emis- sion of odor, fumes, dust, smoke, vibration, industrial waste, noise or other cause, or for all uses permitted in Sections II, III, IV, hereof.
Section VI - Non-conforming Uses
1. Continuing of Non-Conforming Uses. Any lawful building or use of a building or premises or part thereof exist- ing at the time this by-law or any amendment thereto is adopted may be continued, although such building or use does not conform to the provisions thereof, and such building or use may be extended, upon the approval thereof by the Board of Appeals, throughout the premises, provided such use has
68
not previously been discontinued for a period of one year or more.
2. Change of Non-Conforming Uses. The Board of Ap- peals may permit any non-conforming use to be changed to any specified use not in its opinion more detrimental or ob- jectionable to a neighborhood.
3. Temporary Uses. The Board of Appeals may permit a non-conforming temporary building or use incidental to the development of a neighborhood, such permit to be issued for an initial period of not more than two years and for renewal periods of not more than one year each.
Section VII - Area Regulations
11. Lot Size and Frontage. In a Residence District no building except a one-story building of accessory use shall be erected upon a lot having less than the following area and street frontage:
Residence A District 100 ft. 20,000 Sq. Ft.
Residence B District 75 ft. 7,500 Sq. Ft.
provided that one building and its buildings of accessory use, may be erected on any lot, which, at the time this by-law is adopted, is in single or joint ownership of record.
2. Front Yards. In a Residence District, no building or other structure shall extend nearer than thirty feet to a street line. In a Business or Industrial District no building or other structure shall extend nearer than fifteen feet to a street line. Where existing buildings in any District have established a set-back line less than permitted above, the Board of Appeals may permit a new structure to be erected in conformity with the line as so established.
3. Side and Rear Yards. In a Residence District no build- ing except a one-story building of accessory use shall extend nearer than ten feet to a side lot line, or nearer than thirty feet to a rear lot line or nearer than twenty feet to another building. In a Residence District no one-story building of accessory use shall extend nearer than six feet to a lot line or to another building unless one of said buildings has a fireproof or fire-resistant wall on the adjacent side. In a
69
Business or Industrial District, no building other than a fire- proof building shall extend nearer than ten feet to a lot line or to another building, unless the wall of said building facing such lot line or other building shall be constructed of or covered with a fireproof or fire-resistant material.
4. Appurtenant Open Space. No yard or other open space required for a building by this by-law shall during the existence of such building be occupied by or counted as open space for another building.
5. Corner Clearance. Within the area formed by the lines of intersecting streets and a line joining points on such lines fifteen feet distant from their point of intersection, or in the case of a rounded corner the point of intersection of their tangents, no structure other than a building and no foliage shall be maintained between a height three and one-half feet and a height eight feet above the plane through the curb grades of such streets.
6. Projections. Nothing herein shall prevent the projec- tion of steps, unroofed porches, cornices, window sills, belt courses or other ornamental features into any required yard.
Section VIII - Administration
1. Enforcement. This by-law shall be enforced by the Board of Selectmen in the manner provided for by the General Laws, and the by-laws of the Town. Any person aggrieved by any decision of the Board of Selectmen hereunder may appeal to the Board of Appeals as hereinafter provided.
2. Board of Appeals. Within thirty days after the adop- tion of this by-law, the Board of Selectmen shall appoint a Board of Appeals of three members for terms of such length and so arranged that the term of one appointee will expire each year, which shall act on all matters within its jurisdic- tion under this by-law in the manner prescribed in Section 30 of Chapter 40 of the General Laws (Ter. Ed.), as amended, in accordance with such rules and regulations as it may adopt, subject always to the rule that it shall give due consideration to promoting the health, safety, morals, convenience and wel- fare of the inhabitants of the Town, to lessening the dangers
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of fire and congestion and to encouraging the most appropriate use of land in the Town. No member shall act in any matter in which he is personally interested. Upon request of the Board of Appeals, the Board of Selectmen may appoint a sub- stitute member of the Board of Appeals to act during the absence or disqualification of a member thereof.
3. Other Regulations. Nothing in this by-law shall be construted as repealing or modifying any existing Town by- law, rule, regulation, or permit, but shall be in addition thereto.
4. Validity. The invalidity of any section or provision of this by-law shall not invalidate any other section or provision thereof not manifestly inseparable therefrom.
PROPOSED AMENDMENT TO TOWN BY-LAWS
"Fire Department" SECTION 5
Article 1. The Town shall maintain a fire department as set forth hereinafter :
A - Organization
The department shall consist of a Chief Engineer and three Assistant Engineers (one from each precinct), to be known as the Board of Engineers, who shall each year be appointed by the Board of Selectmen. There shall be three companies (one in each precinct) each company to consist of eighteen (18) members, or such other number of members as the Board of Engineers may from time to time deem advisable. The officers of each company shall consist of a Captain, 1st Lieutenant, 2nd Lieutenant, Treasurer, and Clerk, who shall be elected by each company at its regular meeting in May of each year. No Engineer shall hold any company office.
B - Duties of the Board of Engineers
The Board of Engineers shall hold meetings, when called by the Chief Engineer, to transact business of the Depart- ment; and they shall annually, in April, appoint all firemen,
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Superintendent of Fire Alarm System, Assistant Superintend- ent of Fire Alarm System, Fire Department Physician, and Janitors. New company members may be appointed at any time, and shall be appointed from the lists of nominations sub- mitted by the respective companies. Upon complaint to the Board of Engineers by any member of the Department against another member thereof, the Board shall act; and may, after giving seven (7) days notice to the member against whom such complaint is lodged, suspend or discharge said member. Upon application for a hearing by any member aggrieved by such action of the Board, the Board shall arrange for, and conduct, such hearing. It shall be the duty of each Precinct Engineer to assist the Chief in the discharge of his duties, and serve in his place, in case of his absence, in his respective precinct. It shall be the duty of each Precinct Engineer, under the Chief Engineer, to have charge of the fire station and all equipment in his precinct, and he shall be held responsible for the condition thereof. It shall be the duty of each Precinct Engineer to order sundry supplies needed for his fire station and to approve all bills for supplies and equipment required and purchased for his precinct; and to transmit such approved bills to the Chief for presentation to the Selectmen for ap- proval and payment thereof. It shall be the duty of each Precinct Engineer to hold at least one company practice each month during the months of May, June, July, and August.
C - Duties of the Chief
It shall be the duty of the Chief Engineer, otherwise herein called the Chief, to call meetings of the Board of Engi- neers and all combined meetings of the Departmnt and to have general charge of all property and apparatus of the Depart- ment. He shall have general charge at all fires and of all companies. He shall file all reports and issue permits required by law. The Chief shall inspect each fire station twice each year in company with the Engineer of each respective pre- cinct, and note the condition and any need of change in station or quipment. He shall hold a combined practice of all com- panies at least once each year. The Chief shall annually in December submit to the Board of Selectmen a budget for the maintenance of the Department for the ensuing year.
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D - Duties of the Captains and Lieutenants
The Captain of each company shall have charge of his respective company at fires and receive all orders from his commanding officers, and shall give all orders for the proper operation of his company. He shall see that all aparatus is left in perfect condition at all times, and shall notify his superior officer of any defective or missing equipment. The Captain shall conduct all company meetings and see that all voting and business is properly conducted ; and it shall be his duty, so far as possible, to carry out the desires of his company, and create and maintain harmony therein. The Lieutenants shall assist the Captain and act for him in his absence.
E - Duties of the Treasurer and the Clerk
It shall be the duty of the Treasurer to have charge of all company funds, pay all company bills, and keep a record of the same.
It shall be the duty of the Clerk to keep an accurate ac- count of all company meetings and the business transacted thereat.
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