USA > Massachusetts > Middlesex County > Acton > Town annual reports of Acton, Massachusetts 1956-1960 > Part 35
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2,542.33
Carrie Wells
3,001.80
Library and Educational Funds:
Charlotte Conant
1,756.31
Wilde Memorial
32,869.09
Firemen's Relief Funds:
Acton
8,476.80
West Acton
944.32
Stabilization
931.36
$307,837.06
In Custody of Trustees:
Charlotte Goodnow Fund
3,465.54
$311,302.60
123
THE TOWN OF ACTON
TRUST ACCOUNTS
Trust Funds, Cash and Securities: In custody of Town Treasurer In custody of Trustees
$307,837.06 3,465.54
$311,302.60
124
223rd ANNUAL REPORT OF
SUMMARY OF APPROPRIATIONS AND DISBURSEMENTS
January 1, 1958 to December 31, 1958
Appropriated
GENERAL GOVERNMENT
or Available
Disbursed
Balance
Moderator
$75.00
$55.00
$20.00
Finance Committee Expense
75.00
44.80
30.20
Selectmen's Salaries
1,200.00
1,183.25
16.75
Selectmen's Expenses
R
46.21
499.25
296.96
Town Office ---
Clerk Personnel - Wages
R
100.00
11,979.40
20.60
Town Accountant - Salary
1,475.00
1,475.00
Town Accountant - Expenses
200.00
200.00
Treasurer
Salary
1,475.00
1,475.00
Treasurer - Expenses
400.00
400.00
-
Treasurer
Notes and Bond Issue
Expense
1,060.97
1,060.97
Town Collector - Salary
2,150.00
2,150.00
Town Collector - Expenses
850.00
848.47
1.53
Assessors'
Salaries
4,600.00
4,600.00
Assessors' - Expenses
400.00
382.63
17.37
Assessors'-Article 27, Adding Machine
350.00
309.00
41.00
Town Clerk - Salary
1,075.00
1,075.00
Town Clerk - Expenses
300.00
219.84
80.16
Elections and Registrations - Salaries and Wages
2,740.00
2,700.33
39.67
Elections and Registrations - Expenses
R
51.99
899.52
12.47
Legal Services - Board of Selectmen
S
1,165.00
1,665.00
Planning Board - Expenses
400.00
300.04
99.96
Planning Board - Service Fees
1,500.00
1,167.89
332.11
Planning Board - Guarantee Deposits B
33.00
61.69
C
80.00
A 31.31
20.00
Total General Government
$35,812.17
$34,752.08
$1,028.78
BUILDINGS AND GROUNDS
Buildings and Grounds - Wages
$3,450.00
$3,148.60
$301.40
Buildings and Grounds - Expenses
4,000.00
3,810.59
189.41
Alterations and Furnishings - Town
Hall
B
1,086.10
1,086.00
.10
Article 17 - Painting Town Hall
2,600.00
2,100.00
500.00
Article 18 - Conference Room
900.00
658.26
241.74
Article 19 - Painting Center Fire House
875.00
748.00
127.00
Total Buildings and Grounds
$12,911.10
$11,551.45
$1,359.65
PROTECTION OF PERSONS AND PROPERTY
Police, Salaries and Wages
$37,055.00
$36,760.05
$294.95
Police Department - Expenses - includ-
6,235.00
ing Cruiser Operation and Uniforms R
160.00
6,386.14
8.86
-
860.00
500.00
A 31.31
-
750.00
11,900.00
125
THE TOWN OF ACTON
Article 26 - Police Cruisers
3,500.00
3,042.14
457.86
Fire Department - Salaries and Wages
13,620.00
12,356.63
1,263.37
Fire Department - Expenses
9,180.00
8,782.57
397.43
Fire Alarm System-Salaries and Wages
5,000.00
4,891.30
108.70
Fire Alarm System - Expenses
1,150.00
R
35.00
1.181.44
3,56
Fire Hydrant Rental
S
900.00
12,500.00
-
Sealer of Weights and Measures-Salary
350.00
350.00
Sealer of Weights and Measures - -
Expenses
50.00
27.55
22.45
Moth Department, Chapter 666-Wages
1,000.00
994.50
5.50
Moth Department, Expenses, including Poison Ivy
1,900.00
1,899.89
.11
Dutch Elm Disease Control, Chapter 761 - Wages
1,450.00
1,394.35
55.65
Dutch Elm Disease Control - Expenses
150.00
149.99
.01
Town Forest - Maintenance
100.00
93.00
7.00
Shade Tree Replacement
375.00
353.73
21.27
Tree Warden - Wages
2,550.00
2,329.40
220.60
Tree Warden - Expenses
750.00
744.18
5.82
Wire Inspector - Salary and Travel
900.00
900.00
Wire Inspector - Expenses
100.00
91.00
9.00
Building Inspector - Wages and Travel
2,200.00
2,200.00
Building Inspector - Expenses
R
40.00
123.70
16.30
Dog Officer
400.00
394.00
6.00
Water Service Extension to Dump
200.00
107.50
92.50
Article 10 - 1957 - Radio and Fire Alarm Transmitter B
402.49
R
197.51
600.00
West Fire House - Construction
B
62,155.66
10,500.00
71,922.60
733.06
Article 20, Chief's Car
2,800.00
2,798.89
1.11
Article 22, Fire Truck
16,000.00
15,979.20
20.80
Article 24, Auxiliary Power Unit
350.00
285.00
65.00
Total Protection
$193,505.66 $189,638.75
$3,866.91
HEALTH AND SANITATION
Board of Health - Salaries
$275.00
$275.00
$
Board of Health -
Expenses
950.00
576.63
373.37
Board of Health -
- Secretary Salary
2,600.00
2,570.00
30.00
Town Nurse - Salary
3,640.00
3,640.00
Town Nurse - Expenses
960.00
960.00
Assistant Nurse - Wages
500.00
385.00
115.00
Agent and Assistant Agent - Wages
3,415.00
3,253.00
162,00
Agent and Assistant Agent - Expenses
750.00
559.59
190.41
Laboratory Fees
300.00
300.00
Town Dump - Custodian Wages
3,240.00
3,108.00
132.00
Town Dump - Assistant Wages
Custodian
1.248.00
1,224.00
24.00
Town Dump - Expenses
1,400.00
1,034.37
365.63
Sanitorium and Hospital Bills
2,500.00
369.00
2,131.00
Medical Supplies
175.00
170.49
4.51
School Clinic
1,200.00
540.72
659.28
Garbage Collection
8,845.00
8,845.00
=
Inspector of Animals - Salary
150.00
150.00
Inspector of Animals - Expenses
30.00
23.89
6.11
100.00
Building Committee - Expenses
50.00
50.00
Article 23
11,600.00
126
223rd ANNUAL REPORT OF
Plumbing Inspector - Wages
1,200.00
R
500.00
1,562.50
137.50
Mosquito Control Spraying
B
1,040.00
Article 32 - Mosquito Control
2,000.00
2,620.00
420.00
Total Health and Sanitation
$36,918.00
$32,167.19
$4,750.81
HIGHWAYS
Village Highways
$6,500.00
$6,499.71
$.29
Drainage
9,500.00
9,499.99
.01
Chapter 81, Highways
9,800.00
16,500.00
26,299.80
.20
Chapter 90, Highways - Maintenance
G
3,000.00
4,999.84
.16
Snow Removal
S
5,000.00
30,000.00
-
Traffic Signs - Lines
1,000.00
999.99
.01
Vacations and Holidays
2,050.00
2,041.20
8.80
Street Lighting
8,100.00
7,448.63
651.37
Chapter 90, Highways - Construction
7,500.00
B
30,000.00
G
22,500.00
S
1,198.59
60,037.81
1,160.78
School Street Construction
B
7,768.82
4,737.42
3,031.40
Road Machinery
S
1,500.00
R
509.80
9,509.80
Article 8 - 1957 - Sidewalks - South
B
6,000.00
5,999.99
.01
Article 14 - Sidewalk Repairs
500.00
499.38
.62
Article 15 - Sander Body
2,500.00
2,090.49
409.51
Article 16 - Truck and Snow Plow
9,950.00
8,957.67
992.33
Total Highways
$185,877.21
$179,621.72
$6,255.49
CHARITIES
Welfare District Administration and
Welfare Board Salaries
$3,000.00
$3,000.00
$ -
G
275.00
275.00
General Relief and Disability Assistance
5,000.00
4,998.55
1.45
B
2,119.97
2,501.92
Federal Funds .... G
1,637.15
A 1.79
1,253.41
Old Age Assistance
41,000.00
41,000.00
B
12,949.74
36,026.15
3,471.90
Lien Recoveries L
2,688.36
2,688.36
Aid to Dependent Children
6,500.00
R
1,500.00
7,994.66
5.34
B
972.00
8,272.27
Federal Funds .. .. G
8,623.87
A 2.99
1,320.61
A 34.38
Total Charities
$112,844.00
$104,068.55
$8,741.07
VETERANS' AID
Veterans' Benefits - Agent's Salary
$500.00
$500.00
$
Veterans' Benefits - Agent's Expense
250.00
249.23
.77
Veterans' Benefits - Expenditures
10,000.00
6,947.85
3,052.15
Federal Funds .... G
26,577.91
A 29.60
7,500.00
Acton
G
2,000.00
25,000.00
127
THE TOWN OF ACTON
Veterans' Services - Salary
300.00
300.00
-
Veterans' Services - Expense
25.00
4.00
21.00
Total Veterans' Aid
$11,075.00
$8,001.08
$3,073.92
EDUCATION
Instruction
Local
$164,075.00
$157,608.66
$6,466.34
Regional
136,181.01
136,181.01
-
Textbooks and Supplies
Local
8,775.00
7,855.22
919.78
Regional
8,220.96
8,220.96
Plant Operation
Local
18,650.00
18,650.00
Regional
27,280.00
27,280.00
Blanchard Auditorium
9,380.00
8,678.77
701.23
Maintenance
Local
R
1,350.00
3,844.53
5.47
Regional
1,672.00
1,672.00
-
Auxiliary Agencies
Local
18,970.00
18,924.43
45.57
Regional
11,771.20
11,771.20
-
General Control
Local
7,400.00
7,028.32
371.68
Regional
7,295.20
7,295.20
-
Outlay
Local
3,000.00
2,765.00
235.00
Regional
440.00
440.00
Contingency Fund
Local
400.00
397.88
2.12
Regional
176.00
176.00
-
Cafeteria
B
3,099.12
C
26,330.86
24,700.76
4,729.22
Vocational Tuition and Transportation
2,500.00
1,155.10
1,344.90
Blanchard Auditorium - Construction B Elementary School:
Committee for addition
B
4,829.90
4,829.90
Construction
B
784,910.26
D
729.33
527,696.27
257,943.32
Elementary School - McCarthy B
729.33
D
729.33
-
D 729.33
Total Education
$1,251,216.46
$972,880.55
$277,606.58
LIBRARIES
Libraries - Salaries and Wages
$4,030.00
$3,977.25
$52.75
Libraries - Expenses
R
89.58
1,489.45
.13
Books
660.00
B
109.02
T
700.00
1,462.46
6.56
Arthur Davis Fund
T 49.95
49.95
-
Total Libraries
$7,038.55
$6,979.11
$59.44
1
551.29
539.24
12.05
-
1,400.00
2,500.00
128
223rd ANNUAL REPORT OF
RECREATION
Playgrounds - Wages
$1,000.00
$782.50
$217.50
Playgrounds - Expenses
1,000.00
361.34
638.66
Total Recreation
$2,000.00
$1,143.84
$856.16
CEMETERIES
Cemetery Department Salaries and Wages
$13,040.00
$
$
R
12.70
13,052.70
Cemetery Department - Expenses
$2,500.00
$2,497.44
$2.56
Mount Hope Oiling
B
500.00
500.00
Perpetual Care
B
22.23
T
1,000.00
849.12
173.11
Hosmer Fund
B
541.88
1,469.65
322.23
Blanchard Fund
B
9.00
47.00
5.00
Wetherbee Fund
B
153,89
76.42
77.47
Raymond Fund
B
10.88
T
75.00
43.67
42.21
Whitney Fund
B
8.24
32.41
.83
Knowlton Fund
B
17.00
6.45
10.55
Davis Fund
B
9.30
T
25.00
15.81
18.49
Watson Fund
T
53.00
35.41
17.59
Wells Fund
T
30.70
15.81
14.89
Ames Fund
T
9.50
3.55
5.95
Article 41 - Cemetery Land Purchase
3,000.00
3,000.00
Article 42 - To Harry R. Grimes
150.00
150.00
Article 43 - To Benjamin H. Sawyer
10.00
10.00
Total Cemeteries
$22,496.32
$21,305.44
$1,190.88
OTHER CLASSIFIED EXPENSES
Town Reports
$2,295.00
$2,142.62
$152.38
Workmen's Compensation
3,500.00
2,293.40
1,206.60
Surety Bonds
800.00
693.50
106.50
Archives Committee ---
B
500.00
500.00
1,000.00
572.59
1,427.41
Fire Insurance - Town Buildings
2,450.00
2,220.17
229.83
Memorial Day
650.00
639.78
10.22
Pension Fund
4,338.47
4,338.47
-
Pension Fund Expense
224.70
224.70
Military Service Fund
21.77
21.77
Board of Appeals - Expenses
100.00
7.20
92.80
Board of Appeals-Guarantee Deposits B
71.50
30.75
C
20.00
A
55.75
5.00
Miscellaneous
1,500.00
881.64
618.36
Officer and Employee Insurance
1,350.00
S
452.88
1,802.88
Article 7 - Miscellaneous
Hazard Insurance
725.00
725.00
-
Boiler and Machinery Insurance
718.61
718.61
-
Water Safety
500.00
500.00
-
Surface Drainage
B
1,129.75
343.00
786.75
..
-
Article 39 - Expenses
T
1,250.00
T
43.00
T
25.00
-
129
Civil Defense - Gonset Rigs
B
625.00
Civil Defense - Power Unit
B
300.00
300.00
1957 Unpaid Bills
500.00
500.00
Stabilization Fund
6,000.00
6,000.00
A 55.75
Total Other Classified Expenses
$30,272.68
$24,656.08
$5,560.85
AMORTIZATION OF DEBT AND INTEREST REQUIREMENTS
McCarthy Elementary School
Maturing Debt
$15,000.00
$15,000.00 4,300.00
$ -
Interest
4,300.00
Blanchard Auditorium
Maturing Debt
20,000.00
20,000.00
Interest
400.00
400.00
Regional School
Maturing Debt
8,672.36
8,672.36
Interest
39,216.00
39,216.00
Surface Drainage
Mohawk and Seneca
Maturing Debt
5,000.00
5,000.00
Interest
87.50
87.50
West Fire House
Maturing Debt
12,000.00
12,000.00
Interest
1,980.00
1,980.00
New Elementary School
Maturing Debt
45,000.00
45,000.00
Interest
30,240.00
30,240.00
Anticipation of Revenue Notes
Interest
800.00
110.14
689.86
Total Amortization of Debt and
Interest Requirement
$182,695.86
$182,006.00
$689.86
Total of all Departmental Items $2,084,663.01
$315,040.40
Transfers A and D
$850.77
Cash Disbursed
$1,768,771.84
AGENCY AND TRUST
Agency:
State Audit of
Municipal Accounts
$675.61
State Parks and Reservations
2,341.17
Middlesex County Tax
15,812.14
Middlesex County Hospital Assessment
6,612.46
Middlesex County Dog Licenses
1,737.75
Trust:
Charity
1,250.00
Cemeteries
6,725.00
Firemen's Relief Fund
281.25
Trust Fund Income
8,788.60
Premium on Bond Note Issues
1,362.96
Anticipation of Revenue Notes
75,000.00
Withholding Taxes
48,249.85
Massachusetts Hospital Service
4,323.00
Middlesex County Retirement Associa- tion
6,745.99
Massachusetts Teachers Retirement Fund
7,403.78
Acton Teachers Insurance
470.75
-
THE TOWN OF ACTON
625.00
130
223rd ANNUAL REPORT OF
Refunds:
Board of Health
Taxes
25.00 6,224.03
Building Permits
15.00
Total Agency and Trust
$194,044.34
Grand Total of all Cash Disbursements
$1,962,816.18
Treasurer's Report - Paid
Selectmen's Orders for 1958
$1,963,440.03
Less - Checks Canceled
623.85
Net Payments, as above
$1,962,816.18
Key to alphabetical designations:
A - Audit adjustment
B - Balance from Previous year
C-Cash Receipts
D- Transfer authorized by Article 36, Annual Meeting
G-Grants from State, County and Federal Funds
L - Lien recoveries from Welfare cases
R - Reserve Fund transfers
S- Appropriations of November 17th Special Town Meeting T-Trust Fund transfers
131
THE TOWN OF ACTON
ASSESSORS REPORT - 1958
Taxes assessed as follows:
Buildings, exclusive of land
$7,405,675.00
Land
1,029,250.00
Personal
706,170.00
$9,141,095.00
Valuation - January 1, 1957
$8,284,490.00
Increase in valuation
856,605.00
Rate of Taxation - $78.00
Real Estate
$657,924.15
Personal Estate
55,081.26
Polls
3,362.00
$716,367.41
Amount of Money raised :
State Parks and Reservation tax
$24,329.95
State Audit of Municipal Accounts
675.61
County Tax
17,080.39
Tuberculosis Hospital Assessment
6,389.16
Town Grant
646,359.13
Overlay
21,533.17
$716,367.41
Motor Vehicle and Trailer Excise:
Number of Vehicles Assessed - 3,255
Commissioner's Value of Motor Vehicles and Trailers
$1,857,640.00
Rate of Excise - $60.25
Total Excise
99,251.20
Added Excise of 1957
14,223.22
Number of Vehicles Added Excise -- 879
Commissioner's Value
496,290.00
Respectfully submitted,
ALBERT P. DURKEE, JAMES W. BAKER, CARL FLINT, Board of Assessors.
132
223rd ANNUAL REPORT OF
TOWN COLLECTOR'S REPORT
To the Honorable Board of Selectmen
I herewith submit my report for the year 1958. 1956 Real Estate Tax
Uncollected December 31, 1957
$6,942.33
Interest
209.51
$7,151.84
Paid Treasurer
$3,497.22
Uncollected December 31, 1958
3,654.62
$7,151.84
1957 Real Estate Tax
Uncollected December 31, 1957
$39,877.02
Interest
698.49
Refunded
900.48
Audit Adjustment
143.72
$41,619.71
Paid Treasurer
$29,793.85
Abatements
679.68
Uncollected December 31, 1958
11,146.18
$41,619.71
1958 Real Estate Tax
Committed
$657,924.15
Interest
113.81
Refunded
2,067.00
$660,104.96
Paid Treasurer
$606,602.26
Abatements
15,250.95
Uncollected December 31, 1958
38,251.75
$660,104.96
Mohawk and Seneca Betterment Assessment Apportioned and added to 1957 Real Estate Levy
Uncollected December 31, 1957
$363.31
Audit Adjustment
143.52
Uncollected December 31, 1958
219.79
$363.31
133
THE TOWN OF ACTON
Mohawk and Seneca Betterment Assessment Apportioned and added to 1958 Real Estate Levy
Committed
$2,171.20
Committed Interest
337.23
$2,508.43
Paid Treasurer
$2,354.88
Uncollected December 31, 1958
153.55
$2,508.43
1957 Farm Animal Excise
Uncollected December 31, 1957
$37.55
Interest
.70
$38.25
Paid Treasurer
$23.25
Uncollected December 31, 1958
15.00
$38.25
1958 Farm Animal Excise
Committed
$146.87
Paid Treasurer
124.99
Uncollected December 31, 1958
21.88
$146.87
1952 Personal Property Tax
Uncollected December 31, 1957
$124.50
Interest
5.33
$129.83
Paid Treasurer
$100.00
Uncollected December 31, 1958
29.83
$129.83
1953 Personal Property Tax
Uncollected December 31, 1957
$165.66
Uncollected December 31, 1958
$165.66
1954 Personal Property Tax
Uncollected December 31, 1957
$250.50
Uncollected December 31, 1958
$250.50
134
223rd ANNUAL REPORT OF
1955 Personal Property Tax
Uncollected December 31, 1957
$537.67
Interest 3.00
$540.67
Paid Treasurer
$226.02
Uncollected December 31, 1958
314.65
$540.67
1956 Personal Property Tax
Uncollected December 31, 1957
$1,207.85
Interest
15.19
$1,223.04
Paid Treasurer
$264.24
Uncollected December 31, 1958
958.80
$1,223.04
1957 Personal Property Tax
Uncollected December 31, 1957
$2,569.32
Interest
12.93
$2,582.25
Paid Treasurer
$1,324.82
Uncollected December 31, 1958
1,257.43
$2,582.25
1958 Personal Property Tax
Committed
$55,315.26
Paid Treasurer
51,433.20
Uncollected December 31, 1958
3,882.06
$55,315.26
1956 Poll Tax
Uncollected December 31, 1957
$8.00
Interest
.05
$8.05
Paid Treasurer
$2.05
Uncollected December 31, 1958
6.00
$8.05
THE TOWN OF ACTON
135
1957 Poll Tax
Uncollected December 31, 1957
$58.00
Interest
.35
$58.35
Paid Treasurer
$14.35
Abated
2.00
Uncollected December 31, 1958
42.00
$58.35
1958 Poll Tax
Committed
$3,362.00
Interest
1.64
$3,363.64
Paid Treasurer
$2,843.64
Abatements
372.00
Uncollected December 31, 1958
148.00
$3,363.64
1956 Motor Vehicle Excise
Uncollected December 31, 1957
$452.95
Interest
7.51
$460.46
Paid Treasurer
$84.62
Audit Adjustment
19.78
Uncollected December 31, 1958
356.06
$460.46
1957 Motor Vehicle Excise
Uncollected December 31, 1957
$12,712.53
Committed
14,223.22
Interest
130.47
Refunds
806.33
Audit Adjustment
19.78
$27,892.33
Paid Treasurer
$24,575.15
Abatements
2,295.36
Uncollected December 31, 1958
1,021.82
$27,892.33
136
223rd ANNUAL REPORT OF
1958 Motor Vehicle Excise
Committed
$99,251.20
Interest
50.98
Refunds
2,450.22
$101,752.40
Paid Treasurer
$81,998.07
Abatements
5,782.83
Uncollected December 31, 1958
13,971.50
$101,752.40
Cemetery Department
Uncollected December 31, 1957
$250.00
Audit Adjustment
50.50
Committed
653.50
$954.00
Paid Treasurer
681.00
Uncollected December 31, 1958
273.00
$954.00
Lien Certificates - Paid Treasurer
$328.00
Respectfully submitted,
CHARLES M. MACRAE, Town Collector.
137
THE TOWN OF ACTON
STATE AUDITOR'S REPORT
THE COMMONWEALTH OF MASSACHUSETTS Department of Corporations and Taxation Bureau of Accounts State House, Boston 33
February 26, 1958
To the Board of Selectmen Mr. Charles D. MacPherson, 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 December 7, 1956 to December 31, 1957, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. William Schwartz, Assistant Director of Accounts.
Very truly yours,
HERMAN B. DINE, Director of Accounts.
HBD:MMH
Mr. Herman B. Dine Director of Accounts Department of Corporations and Taxation
State House, Boston
Sir:
As instructed by you, I have made an audit of the books and accounts of the town of Acton for the period from December 7, 1956, the date of the previous audit, to December 31, 1957, and report thereon as follows:
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, checked, and verified by comparison with the records of the town accountant and the town treasurer.
The books and accounts of the town accountant were examined and checked in detail. The recorded receipts were compared with the treasurer's books and with the records in the several departments collect- ing money for the town. The records of disbursements were checked with the treasury warrants and with the payments as shown by the treasurer's books. The appropriations and loan orders were checked with the town clerk's records of town meeting votes, while the transfers from the reserve fund were checked with the finance committee's authorizations for such transfers.
138
223rd ANNUAL REPORT OF
The general and appropriation ledger accounts were analyzed, a trial balance was taken off, and a balance sheet, showing the financial condition of the town on December 31, 1957, was prepared and is appended to this report.
The books and accounts of the town treasurer were examined and checked. The recorded receipts were analyzed and compared with the town accountant's books, with the records in the several departments collecting money for the town, and with other sources from which money was paid into the town treasury, while the payments were compared with the treasury warrants approved by the selectmen and with the town accountant's books.
The cash book footings were verified, and the cash balance on December 31, 1957 was verified by reconciliation of the bank balances with statements furnished by the banks of deposit.
The reported payments on account of maturing debt and interest were verified by comparison with the amounts falling due and with the cancelled securities and coupons on file. The bond and coupon account was reconciled with a statement furnished by the bank of deposit.
The records of payroll deductions for Federal taxes, Blue Cross and Blue Shield, teachers' and county retirement systems, and group insurance were listed and checked with the treasurer's books and with the town accountant's ledger. The payments to the proper agencies were verified, and the balances in the general treasury on December 31, 1957 were reconciled with the controlling accounts in the town accountant's ledger.
The savings bank books and securities representing the investments of the trust and investment 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 all transactions and balances were verified.
The records of the tax titles and tax possessions held by the town were examined. The amounts added to the tax title account were com- pared with the collector's records, and the reported redemptions were checked with the treasurer's cash book. The tax titles and tax possessions on hand were listed and proved with the town accountant's ledger, and the transactions for the period under audit were further verified by comparison with the records at the Registry of Deeds.
The books and accounts of the town collector were examined and checked. The tax, excise, assessment, and departmental accounts out- standing at the time of the previous examination, as well as all subsequent commitment lists, were audited and proved. The recorded collections were compared with the payments to the treasurer, the recorded abate- ments were checked with the assessors' and other departmental records of abatements granted, and the outstanding accounts were listed and reconciled with the respective controlling accounts in the town accountant's ledger.
139
THE TOWN OF ACTON
Further verification of the outstanding accounts was made 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 records of the town clerk were examined and checked in detail. The records of receipts on account of dog and sporting licenses, and from miscellaneous charges and fees, were audited. The payments to the State and to the town were checked with the receipts on file and with the town treasurer's books.
The surety bonds of the town officials required by law to furnish such surety were examined and found to be in proper form.
The records of departmental cash collections of the board of select- men and the sealer of weights and measures, as well as of the police, fire, health, school, and cemetery departments, and of all other depart- ments in which money was collected for the town, were examined and checked. The recorded receipts were verified and the payments to the treasurer were compared with the records of the town treasurer and the town accountant.
In addition to the balance sheet, there are appended to this report tables showing a reconciliation of the treasurer's cash, summaries of the tax, excise, assessment, tax title, tax possession, and departmental accounts, together with schedules showing the condition and transactions of the trust and investment funds.
During the progress of the audit cooperation was received from all town officials, for which, on behalf of my assistants and for myself, I wish to express appreciation.
Respectfully submitted,
WS:MMH
WILLIAM SCHWARTZ, Assistant Director of Accounts.
140
223rd ANNUAL REPORT OF
TOWN OF ACTON
ASSETS
Cash:
General
$1,167,094.05
Advances for Petty:
School General
$20.00
School Lunch
50.00
$70.00
Accounts Receivable: Taxes:
Levy of 1952:
Personal Property
$124.50
Levy of 1953:
Personal Property
165.66
Levy of 1954:
Personal Property
250.50
Levy of 1955:
Personal Property
537.67
Levy of 1956:
Poll
8.00
Personal Property
1,207.85
Real Estate
6,942.33
Levy of 1957:
Poll
58.00
Personal Property
2,569.32
Real Estate
40,020.74
$51,884.57
Motor Vehicle and Trailer Excise:
Levy of 1956
$433.17
Levy of 1957
12,732.31
$13,165.48
Farm Animal Excise:
Levy of 1957
37.55
Special Assessments:
Street Added to Taxes 1957
$151.98
Committed Interest:
Levy of 1957
67.81
$219.79
Tax Titles and Possessions:
Tax Titles
$1,291.82
Tax Possessions
400.19
Departmental:
Highway
$120.00
General Relief
100.00
Aid to Dependent Children
1,486.82
Old Age Assistance
1,973.87
Cemetery
300.50
$3.981.19
Aid to Highways:
State
$31,402.71
County
7,500.00
$1,692.01
$38,902.71
THE TOWN OF ACTON
141
Balance Sheet - December 31, 1957
LIABILITIES AND RESERVES
Temporary Loans:
In Anticipation of Serial Issue
$25,000.00
Employees' Payroll Deductions:
Federal Taxes
$277.00
County Retirement System
545.35
Blue Cross and Blue Shield
286.10
$1,108.45
Guarantee Deposits:
Contract Bids
$350.00
Board of Appeals
71.50
Planning Board
33.00
$454.50
Dog Licenses - Due County
$14.00
Tailings - Unclaimed Checks
$111.63
Trust Fund Income:
Cemetery Funds:
Perpetual Care
$22.23
Luke Blanchard
9.00
J. Roland Wetherbee
153.89
Georgia E. Whitney
8.24
Susan Noyes Hosmer
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