Town annual reports of Acton, Massachusetts 1956-1960, Part 7

Author: Acton (Mass.)
Publication date: 1956
Publisher:
Number of Pages: 1150


USA > Massachusetts > Middlesex County > Acton > Town annual reports of Acton, Massachusetts 1956-1960 > Part 7


Note: The text from this book was generated using artificial intelligence so there may be some errors. The full pages can be found on Archive.org (link on the Part 1 page).


Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 6 | Part 7 | Part 8 | Part 9 | Part 10 | Part 11 | Part 12 | Part 13 | Part 14 | Part 15 | Part 16 | Part 17 | Part 18 | Part 19 | Part 20 | Part 21 | Part 22 | Part 23 | Part 24 | Part 25 | Part 26 | Part 27 | Part 28 | Part 29 | Part 30 | Part 31 | Part 32 | Part 33 | Part 34 | Part 35 | Part 36 | Part 37 | Part 38 | Part 39 | Part 40 | Part 41 | Part 42 | Part 43 | Part 44 | Part 45 | Part 46 | Part 47 | Part 48 | Part 49 | Part 50 | Part 51 | Part 52 | Part 53 | Part 54 | Part 55 | Part 56 | Part 57 | Part 58 | Part 59 | Part 60 | Part 61


December 31, 1956


High School Addition Note, 176,


due 1957 $1,000.00


Elementary School Bonds, Chapter 44, General Laws, 21 to 90 due 1957 to 1970 70,000.00


Elementary School Bonds, Chap- ter 645, Acts 1948 41 to 200 due 1957 to 1972 160,000.00


Blanchard Auditorium and Gym- nasium Notes, Chapter 645, Acts 1948, 244 to 283, due 1957 to 1958 40,000.00


Surface-Drainage, Mohawk and Seneca Road Notes, Chapter 44 - 645, Acts 1948, 285 to 286, due 1957 to 1958 10,000.00


90


Acton High School Library Fund


Balance January 1, 1956


Principal Fund $1,500.00


Unexpended Balance 125.66


$1,625.66


Received Interest for 1956


40.95


$1,666.61


Balance December 31, 1956


Deposits in Savings Banks .....


$1,666.61


Acton Firemen's Relief Fund


Balance January 1, 1956


Principal Fund


$5,740.00


Unexpended Balance 1,218.10


$6,958.10


Received to Fund in 1956


Company Salaries


$265.00


Interest


220.92


$485.92


$7,444.02


Balance December 31, 1956


Deposits ın Savings Banks ....


$7,444.02


Betsey M. Ball Fund


Balance January 1, 1956


Principal Fund


$10,095.26


Unexpended Balance


1,594.51


Received Interest for 1956


356.82


$12,046.59


Balance December 31, 1956 Deposits in Savings Banks ..


$11,689.77


$12,046.59


91


Cemetery Surplus Balance January 1, 1956


Principal Fund


$227.43


Received Interest for 1956


6.57


$234.00


Balance December 31, 1956


Deposit in Savings Bank . .


$234.00


Cemetery Fund Balance January 1, 1956


Principal Fund


$65,997.21


Unexpended Balance


7,765.53


$73,762.74


Received for Perpetual Care


$2,975.00


Received Interest for 1956


2,114.24


$5,089.24


$78,851.98


Balance December 31, 1956


Deposits in Savings Banks


$70,534.48


U. S. Savings Bonds, Series G


7,600.00


Cash on Hand


217.50


Transfers to Town Account


500.00


$78,851.98


Dr. Robert I. Davis Fund


Balance January 1, 1956


Principal Fund


$1,000.00


Unexpended Balance 5.83


$1,005.83


Received Interest for 1956


35.41


$1,041.24


Balance December 31, 1956 Deposits in Savings Banks $1,041.24


92


Elizabeth White Fund Balance January 1, 1956


Principal Fund


$25,000.00


Unexpended Balance


2,012.76


Received Interest for 1956


$27,012.76 807.81


$27,820.57


Balance December 31, 1956


Deposits in Savings Banks


$26,985.57


Paid Trustee's Orders for 1956


835.00


$27,820.57


Georgia E. Whitney Fund


Balance January 1, 1956


Principal Fund


$14,073.70


Unexpended Balance


503.64


$14,577.34


Received Interest for 1956


429.02


$15,006.36


Balance December 31, 1956


Deposits in Savings Banks $14,276.36


Paid Trustee's Orders for 1956


730.00


$15,006.36


Georgia E. Whitney Cemetery Fund


Balance January 1, 1956


Principal Fund


$1,500.00


Unexpended Balance 189.36


$1,689.36


Received Interest for 1956


50.21


$1,739.57


Balance December 31, 1956 Deposits in Savings Banks ...


$1,739.57


93


Frank C. Hayward Fund Balance January 1, 1956


Principal Fund


$1,000.00


Unexpended Balance 192.96


Received Interest for 1956


34.40


Balance December 31, 1956


Deposits in Savings Banks ....


$1,227.36


Hoit and Scott Fund


Balance January 1, 1956


Principal Fund


$500.00


Unexpended Balance


94.58


Received Interest for 1956


15.27


$609.85


Balance December 31, 1956


Deposits in Savings Banks ... ..


$609.85


Frank Knowlton Cemetery Fund


Balance January 1, 1956


Principal Fund


$1,000.00


Received Interest for 1956


27.65


$1,027.65


Balance December 31, 1956


Deposits in Savings Banks ....


$1,027.65


Luke Blanchard Cemetery Fund


Balance January 1, 1956


Principal Fund


$1,597.63


Received Interest for 1956


47.97


$1,645.60


94


$1,192.96


$1,227.36


$594.58


Balance December 31, 1956


Deposits in Savings Banks


Transfer to Town Account


$1,627.60 18.00


$1,645.60


Henry S. Raymond Fund Monument Perpetual Care


Balance January 1, 1956


Principal Fund


$700.00


Unexpended Balance


183.66


Received Interest for 1956


26.64


$910.30


Balance December 31, 1956


Deposits in Savings Banks $910.30


Henry S. Raymond Fund


Balance January 1, 1956


Principal Fund


$2,000.00


Unexpended Balance


272.74


Received Interest for 1956


$2,272.74 66.83


$2,339.57


Balance December 31, 1956


Deposits in Savings Banks


$2,289.57


Transfer to Town Account


50.00


$2,339.57


Susan Noyes Hosmer Fund


Balance January 1, 1956


Principal Fund


$82,238.95


Unexpended Balance


6,076.43


$883.66


$88,315.38


95


Received Interest for 1956 ... ..


2,664.67


$90,980.05


Balance December 31, 1956


Deposits in Savings Banks


$89,480.05


Transfers to Town Account


1,500.00


$90,980.05


J. Roland Wetherbee Fund


Balance January 1, 1956


Principal Fund


$10,000.00


Unexpended Balance


930.42


Received Interest for 1956 ...


309.09


$11,239.51


Balance December 31, 1956


Deposits in Savings Banks


$10,989.51


Transfers to Town Account


250.00


$11,239.51


Wilde Memorial Library Fund


Balance January 1, 1956


Principal Fund


$31,565.65


Unexpended Balance


809.36


$32,375.01


Received Interest for 1956


980.52


$33,355.53


Balance December 31, 1956


Deposits in Savings Banks


$31,355.53


West Shore R. R. Bond


1,000.00


Transfers to Town Account


1,000.00


$33,355.53


96


$10,930.42


West Acton Firemen's Relief Fund Balance January 1, 1956


Principal Fund


$860.47


Received Interest for 1956


26.00


$886.47


Balance December 31, 1956 Deposit in Savings Bank $886.47


Stabilization Fund Balance January 1, 1956


Principal Fund


Unexpended Balance


$437.53


Received Interest for 1956


13.27


$450.80


Balance December 31, 1956


Deposit in Savings Bank ..


$450.80


Respectfully submitted,


WM. HENRY SOAR, Town Treasurer.


97


REPORT OF THE TOWN ACCOUNTANT


To the Honorable Board of Selectmen:


The following material represents a report of the expendi- tures for the year, and the financial condition in the Town on December 31, 1956. It consists of three parts :


I. Graphical distribution of Cash Receipts and Disburse- ments.


II. Summary of Appropriations, Transfers, Disburse- ments, and unexpended balances.


III. Balance Sheet, December 31, 1956.


In addition to the money spent as indicated in Part II, liabilities have been incurred as follows :


Board of Health :


1. East Coast Aviation Corp. $1,000.00


(Mosquito control)


2. Tekton Associates 454.18


(Tests and recommendation to Agent)


3. Assabet Sand & Gravel Co., Inc. 138.00


(Gravel for Dump)


Highway Department :


1. James L. Hurton 227.50


(Painting lines)


2. Boston & Maine Railroad 1,230.84 (Work related to Chapter 90, Construction)


$3,050.52


These unpaid bills will be inserted in an article on the Town Meeting Warrant.


The detail of the Departmental payments has been omitted this year in the interest of economy, but it will be available to anyone who contacts me.


The 1957 amortization requirements for the bonded indebt- edness of the Town, and Acton's share of Regional School District bond amortization are:


98


High School Addition


$1,000.00 Elementary School 15,000.00


Blanchard Auditorium - Gymnasium 20,000.00


Mohawk and Seneca Road Betterments 5,000.00


Regional School District


15,200.00


$56,200.00


I have verified the accounts of the Treasurer, Collector and Manager of the School Cafeteria; and have reviewed the various funds in the custody of the Treasurer and Trustees.


Respectfully submitted,


DONALD O. NYLANDER, Town Accountant.


99


PERCENTAGE DISTRIBUTION OF CASH RECEIPTS AND DISBURSEMENTS


2


3


4


5


6


CASH RECEIPTS


11


12


13


10


14


15


9


8


16


7


CASH DISBURSEMENTS


100


PERCENTAGE DISTRIBUTION OF CASH RECEIPTS AND DISBURSEMENTS FOR THE YEAR 1956


This is where the money came from: %


1. Taxes - Real Estate, Personal and Poll 49.9


2. Special Assessments - Motor Vehicle Excise, Betterments, Welfare Recoveries, etc. 7.8


3. State and County tax apportionments and allotments 28.6


4. Federal grants for charity and schools 3.2


5. Agency and Trust 9.0


6. All other income 1.5


100.0


This is how the money was spent:


7. General Government 3.3


8. Protection of Persons and Property 8.4


9. Health and Sanitation 2.7


10. Highways 16.1


11. Charities and Veterans' Benefits 9.8


12. Schools and Libraries 34.2


13. Cemeteries 1.6


14. Recreation and Unclassified 3.2


15. Interest and Maturing Debt 11.3


16. Agency and Trust 9.4


100.0


101


SUMMARY OF APPROPRIATIONS AND DISBURSEMENTS JANUARY 1, 1956 TO DECEMBER 31, 1956


GENERAL GOVERNMENT


Appropriated Disbursed


Balance


Selectmen's Dept. Salaries and


Wages


$4,678.00


R


58.55


$4,736.55


-


Expense


300.00


298.49


1.51


Finance Committee


50.00


49.60


.40


Moderator


75.00


55.00


20.00


Treasurer, Salary


1,300.00


1,300.00


Expense


400.00


400.00


-


Assessors, Salaries Expense


400.00


352.50


47.50


Collector, Salary and Wages


2,500.00


2,500.00


-


Expense


700.00


675.24


24.76


Town Clerk, Salary and Wages Expense


350.00


288.36


61.64


Elections and Registrations


Salaries


2,490.00


2,330.80


159.20


Expense


900.00


785.75


114.25


Accountant, Salary


1,300.00


1,300.00


-


Expense


200.00


199.89


.11


Planning Board, Expense


R


195.00


806.33


38.67


Service Fees


1,150.00


1,110.83


39.17


C


60.00


14.50


75.50


Board of Appeals, Expense


50.00


19.15


30.85


Guarantee Deposits


B


26.50


34.25


42.25


Town Counsel


500.00


500.00


-


Buildings and Grounds, Salaries


and Wages


3,150.00


2,898.24


251.76


Expense


4,450.00


3,844.52


605.48


Total General Government


$31,913.05


$30,155.00


$1,758.05


PROTECTION OF PERSONS AND PROPERTY


Police Dept. Salaries and Wages $22,220.00


R


125.00


22,345.00


-


E


2,296.16


2,296.16


S


2,300.00


$2,300.00


Guarantee Deposits


B


30.00


C


50.00


1,355.00


45.00


4,500.00


4,300.00


200.00


1,400.00


650.00


...


102


Expense


4,425.00


4,425.00


-


E


699.95


699.95


S


700.00


700.00


New Cruiser


1,350.00


1,327.00


23.00


Traffic Timer


450.00


450.00


-


Fire Dept. Salaries and Wages


8,775.00


R


700.00


9,458.45


16.55


S


2,100.00


2,100.00


Expense


9,120.00


8,968.51


151.49


Hydrant Rental


10,650.00


10,702.60


Base Station


600.00


600.00


Hose Reel


500.00


500.00


Fire Alarm System, Labor


4,760.00


4,347.52


412.48


Expense


230.00


143.67


86.33


Extension, Newtown Road


....


1,500.00


1,350.00


150.00


S


1,500.00


1,500.00


Extension, Hosmer Street ..


123.50


123.50


-


Building Inspectors


1,000.00


253.00


747.00


Moth Dept. Salaries and Wages Expense


1,000.00


967.67


32.33


Dutch Elm Disease


1,200.00


1,199.15


.85


S


300.00


300.00


Tree Dept. Salaries and Wages Expense


2,000.00


1,993.40


6.60


1,200.00


1,199.90


.10


Poison Ivy


1,000.00


992.60


7.40


Shade Trees


250.00


250.00


-


..


100.00


87.00


13.00


Town Forest Committee B


420.00


420.00


Sealer of Weights and Measures


Salary


250.00


250.00


Expense


50.00


50.00


-


Wire Inspector, Salary and


Travel


750.00


750.00


Expense


100.00


60.98


39.02


Dog Officer


350.00


316.50


33.50


Civil Defense


B


510.81


396.01


114.80


Surface Drainage


B


4,140.75


1,737.00


2,403.75


Total Protection of Persons and


Property


$90,798.77


$79,240.32


$11,558.45


HEALTH AND SANITATION


Board of Health, Salaries and


Wages, Board Members .....


50.00


50.00


-


Secretary


2,385.00


2,340.00


$45.00


-


-


-


1,000.00


999.75


.25


Town Forest, Cutting Brush


-


103


R


52.60


Town and School Nurse


3,120.00


3,120.00


Assistant Nurse


960.00


475.00


485.00


Agent


1,885.00


1,272.75


612.25


Milk and Food Inspector


150.00


150.00


Dump


3,760.00


R


74.00


3,834.00


-


Board of Health, Expense


Board


950.00


866.21


83.79


Town and School Nurse


960.00


960.00


Agent


665.00


297.04


367.96


Dump


800.00


762.75


37.25


State Sanitorium


700.00


652.50


47.50


Medical Supplies


150.00


103.20


46.80


Clinic


2,900.00


1,746.35


1,153.65


Garbage Collections


7,900.00


7,900.00


Inspector of Animals, Salary


150.00


150.00


Expense


25.00


R


3.06


28.06


-


Plumbing Inspector


1,000.00


963.00


37.00


Total Health and Sanitation


$28,587.06


$25,670.86


$2,916.20


HIGHWAYS


Village


R


1,290.00


$6,788.87


$1.13


Chapter 81


8,550.00


R


150.00


A


38.35


G


15,950.00


24,687.64


.71


Chapter 90, Maintenance


G


3,000.00


4,999.01


.99


Chapter 90, Construction


B


8,397.74


7,000.00


G


28,000.00


43,296.21


101.53


Culverts


B


4,000.00 F


2,000.00


2,000.00


Signs and Lines


500.00


499.95


.05


Snow Removal


20,000.00


20,000.00


E


5,999.86


5,999.86


S


2,500.00


2,500.00


Road Machinery Maintenance


5,000.00


4,997.61


2.39


Tractor & Loader Purchase


9,500.00


9,385.20


114.80


Brook at Homestead Street


14,500.00


12,917.58


1,582.42


F


2,000.00


R


688.87


2,587.68


101.19


S


3,300.00


3,300.00


Sidewalks, South Acton


1,000.00


R


1.81


1,001.81


-


-


-


104


-


Drainage


$5,500.00


2,000.00


West Acton


4,500.00


4,500.00


Vacations


925.00


907.20


17.80


Street Lighting


7,000.00


6,939.77


60.23


Total Highways, excluding


transfer (F)


$159,291.63 $149,508.39


$9,783.24


CHARITIES AND VETERANS' BENEFITS


General Relief and Disability


Assistance


B


$3,796.28


$147.75


L


145.67


G


1,620.33


$7,477.87


2,936.66


Old Age Assistance


B


20,452.79


41,000.00


L


2,010.57


G


22,284.42


61,768.01


23,979.77


Aid to Dependent Children B


1,363.98


5,500.00


G


5,093.54


11,045.07


912.45


Welfare Administration


2,275.00


2,275.00


Veterans' Benefits, Aid


8,000.00


R


737.93


8,737.93


-


Agents' Salary


200.00


200.00


Agents' Expense


250.00


199.16


50.84


Veterans' Service, Salary


800.00


800.00


Expense


25.00


25.00


Total Charities and Veterans'


Benefits


$120,555.51


$91,703.04


$28,852.47


SCHOOLS AND LIBRARIES


Schools


Local, Instruction


$156,760.00


$153,695.11


$3,064.89


Control


9,235.00


8,531.63


703.37


Textbooks and Supplies


6,775.00


6,060.76


714.24


Plant Operation


28,450.00


27,526.90


923.10


Maintenance


2,350.00


2,020.20


329.80


Auxiliary Agencies


16,775.00


15,384.46


1,390.54


Outlay


2,400.00


1,116.13


1,283.87


Contingency Fund


700.00


700.00


Blanchard Auditorium Main- tenance


12,620.00


8,259.69


4,360.31


Cafeteria


B


1,489.99


C


16,399.49


15,909.01


1,980.47


105


-


5,000.00


Athletics


1,000.00


B


812.86


C


788.99


1,978.10


623.75


Tuition


2,000.00


1,912.07


87.93


Elementary School


Building


B


729.33


729.33


Addition


B


700.00


85.10


3,114.90


S


7,500.00


7,500.00


Blanchard Auditorium


Building


B


64.29


840.00


3,624.29


Center School, Cesspool


B


1,000.00


1,000.00


Regional, Operation


69,173.86


69,153.40


20.37


Libraries, Salaries


3,700.00


75.00


3,416.55


358.45


Expense


R


77.69


1,177.69


-


Books


B


2.27


660.00


T


1,000.00


1,659.09


3.18


Repairs


B


61.60


56.64


4.96


Total Schools and Libraries


$351,300.37


$318,782.62


$32,517.75


CEMETERIES


Salaries and Wages


$11,200.00


$11,194.25


$5.75


Expense


2,500.00


2,495.77


4.23


Mount Hope Oiling


B


500.00


500.00


Woodlawn, Clearing and Grad- ing B


68.50


68.50


Perpetual Care


B


161.17


T


500.00


606.24


54.93


Hosmer Fund


B


6.83


1,472.22


34.61


Blanchard Fund


T


18.00


18.00


-


Wetherbee Fund


B


27.59


T


250.00


60.06


217.53


Raymond Fund


B


36.38


T


50.00


49.11


37.27


Whitney Fund


B


46.07


44.85


1.22


Total Cemeteries


$16,864.54


$15,940.50


$924.04


106


T


1,500.00


1,100.00


R


4,400.00


2,500.00


RECREATION AND UNCLASSIFIED


Recreation


$1,650.00


$807.91


$842.09


Water Safety


500.00


500.00


-


INTEREST AND MATURING DEBT


Interest on Debt


Town


$6,892.50


$6,384.49


$508.01


Regional School District


33,345.00


33,345.00


Maturing Debt


Town


41,000.00


41,000.00


Regional School District


24,700.00


24,700.00


-


Total Interest and Maturing Debt


$105,937.50


$105,429.49


$508.01


Total of Departmental Items


$935,417.28


$845,582.95


$89,834.33


-


Officer and Employee Insurance


1,200.00


1,119.75


80.25


Boiler and Machinery Insurance


778.24


778.24


-


C


7,745.05


13,071.27


-


Memorial Day


600.00


581.72


18.28


Pension and Military Service


Funds


4,016.82


4,016.82


Miscellaneous Expense


1,500.00


1,500.00


-


Total Recreation and Unclassified


$30,168.85


$29,152.73


$1,016.12


-


Town Building Insurance


1,100.00


R


574.38


1,674.38


Surety Bonds


675.00


599.50


75.50


Workmen's Compensation


2,000.00


R


280.57


2,280.57


Town Reports


2,222.57


2,222.57


Flood Emergency


E


5,326.22


-


107


AGENCY AND TRUST


Agency


State Audit of Municipal Ac- counts


$635.49


State Parks and Reservations


1,042.50


Middlesex County Tax


12,999.19


Middlesex County Hospital As- sessment


3,197.97


Middlesex County Dog Licenses


1,464.80


Trust


Charity


1,565.00


Cemeteries


2,975.00


Firemen's Relief Fund


275.00


Trust Fund Income


7,431.95


Withholding Tax


34,983.90


Massachusetts Hospital Service


4,163.95


Middlesex County Retirement Association


5,334.49


Massachusetts Teachers Retire- ment Fund


7,408.05


Acton Teachers Insurance


39.30


Refunds on Taxes


3,503.71


Total Agency and Trust


$87,020.30


Grand Total of all Cash Dis- bursements


$932,603.25


108


Key to alphabetical designations:


A - Audit adjustment


B- Balance from previous year


C- Cash Receipts


D - Guarantee Deposits


E - Emergency expenditures authorized under Section 31 of Chapter 44, General Laws


F - Transfer authorized at October 1, 1956 Special Town Meeting


G- Grants from Federal Government


L- Lien recoveries on Welfare cases


R - Reserve Fund transfers


S- Appropriations of October 1, 1956 Special Town Meeting restricted to disbursement after January 1, 1957


T-Trust Fund Transfers


109


BALANCE SHEET ASSETS


Cash :


General Funds


Petty Cash Funds


$289,788.22 70.00


$289,858.22


Accounts Receivable : Taxes :


Levy of 1952


Personal Property ...


124.50


Levy of 1953


Personal Property


412.35


Levy of 1954


Real Estate


$119.81


Personal Property


647.22


$767.03


Levy of 1955


Real Estate


$5,396.63


Personal Property


1,577.20


$6,973.83


Levy of 1956


Real Estate


$28,600.01


Personal Property


3,159.62


Poll


52.00


$31,811.63


Motor Vehicle Excise


Levy of 1955


$575.05


Levy of 1956


15,163.03


$15,738.08


Street Assessments


$10,588.08


Tax Titles


$491.50


Tax Possessions


400.19


$891.69


Departmental:


School


$216.00


Old Age Assistance


904.41


Aid to Dependent Children


1,244.39


Cemetery


286.00


Highway


60.00


$40,089.34


$2,710.80


110


December 31, 1956 LIABILITIES AND RESERVES


Employees' Payroll Deductions :


Federal Taxes


$3,332.60


County Retirement System


481.87


Teachers' Retirement System


505.39


Blue Cross and Blue Shield


224.15


$4,544.01


Guarantee Deposits :


Board of Appeals


$42.25


Planning Board


75.50


Revolutionary Ridge Co.


350.00


$467.75


Tailings - Unclaimed Checks


$111.63


Trust Fund Income Transfer Balances:


Cemetery


Perpetual Care


$54.93


Susan Noyes Hosmer


34.61


J. Roland Wetherbee


217.53


Henry S. Raymond


37.27


Georgia Whitney


1.22


Library


Wilde Memorial


3.18


$348.74


Federal Grants:


Administration


$362.05


Old Age Assistance


23,979.77


Aid to Dependent Children


912.45


Disability Assistance


2,936.66


$28,190.93


Revolving Funds - School Department:


Cafeteria


$1,980.47


Athletics


623.75


$2,604.22


Unexpended Appropriation Balances:


Police Department Salaries


$2,300.00


Police Department Expense


700.00


Fire Department Salaries


2,100.00


Fire Alarm System Extension


1,500.00


Dutch Elm Disease


300.00


Highway Culverts


2,000.00


Snow Removal


2,500.00


Brook at Homestead Street Drainage


1,582.42


111


Aid to Highways:


State


County


$8,217.27 1,831.47


$10,048.74


Under-estimate, 1956 Assessments:


County Tax


$553.32


State Parks


432.42


1957 Revenue


$985.74 $20,200.00


Emergency expenditures under Chapter 44, Section 31:


Police Department


$2,996.11


Snow Removal


2,999.86


Flood, August 19-20, 1955


5,326.22


$11,322.19


$402,432.88


112


Drainage


3,401.19


Elementary School Building


729.33


Blanchard Auditorium and Gymnasium 3,624.29


Elementary School Addition Committee


10,614.90


Center School Cesspool


1,000.00


Mount Hope Oiling


500.00


Woodlawn Clearing and Grading


68.50


Surface Drainage


2,403.75


Civil Defense


114.80


Town Forest Committee


420.00


$35,859.18


Over-estimate 1956 Assessment


County Hospital


612.37


Stabilization Fund


5,000.00


Cemetery Land Fund


2,700.35


Road Machinery Fund


13,538.22


Welfare Recoveries


3,934.43


County Dog Licenses


53.60


Overlay Surplus - Reserve Fund


10,841.21


Overlays Reserved for Abatements:


Levy of 1952


$124.50


Levy of 1953


412.35


Levy of 1954


767.03


Levy of 1955


5,757.66


Levy of 1956


8,225.88


$15,287.42


Revenue Reserved until Collected:


Motor Vehicle and Trailer Excise


$15,738.08


Tax Title and Possession


891.69


Departmental


2,710.80


Aid to Highways


10,048.74


Street Assessment


10,588.08


$39,977.39


Reserve for Petty Cash Advances


70.00


Surplus Revenue


238,291.43


$402,432.88


113


DEBT ACCOUNTS


Net Funded or Fixed Debt ......


$281,000.00


TRUST ACCOUNTS


Trust Funds, Cash and Securities : In custody of Town Treasurer ...... In custody of Trustees


$285,640.63 3,524.50


$289,165.13


114


DEBT ACCOUNTS


Inside Debt Limit: High School


$1,000.00


Elementary School


70,000.00


$71,000.00


Outside Debt Limit:


Elementary School


160,000.00


Blanchard Auditorium


40,000.00


Betterment Notes


10,000.00


$281,000.00


TRUST ACCOUNTS


In Custody of Town Treasurer:


Charity Funds :


Elizabeth M. White


$26,985.57


Georgia E. Whitney


14,276.36


Betsy M. Ball


12,046.59


Cemetery Funds :


Henry S. Raymond - Monument


910.30


Henry S. Raymond - Care


2,289.57


Hoitt and Scott


609.85


J. Roland Wetherbee


10,989.51


Perpetual Care


78,351.98


Surplus


234.00


Luke Blanchard


1,627.60


Frank C. Hayward


1,227.36


Georgia E. Whitney


1,739.57


Susan Noyes Hosmer


89,480.05


Dr. Robert I. Davis


1,041.24


Frank R. Knowlton


1,027.65


Library Funds:


Charlotte Conant, School


1,666.61


Wilde Memorial


32,355.53


Firemen's Relief :


Acton Fund


7,444.02


West Acton Fund


886.47


Stabilization


450.80


$285,640.63


In Custody of Trustees: Charlotte Goodnow Fund


3,524.50


$289,165.13


115


$200,000.00


STATE AUDITOR'S REPORT


REPORT OF THE DIRECTOR OF ACCOUNTS


February 17, 1956


To the Board of Selectmen


Mr. Leo C. Cunningham, 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, 1954 to December 17, 1955, 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:BAB


Mr. Herman B. Dine 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 December 7, 1954, the date of the previous examination, to December 17, 1955, and submit the following report thereon:


The financial transactions as recorded on the books of the several departments collecting or disbursing money for the Town or committing bills for collection were examined, checked, and verified.


The books and accounts of the Town Accountant were examined. The ledger accounts were analyzed; the receipts as recorded were checked with the Treasurer's record of receipts; the payments were compared with the Treasury warrants approved by the Board of Selectmen; and the


116


appropriation accounts were checked with the appropriations, transfers, and loan authorizations voted by the Town as listed from the Town Clerk's record of town meetings. The ledger record of departmental accounts receivable was checked with the records of the several departments committing the bills and with the Treasurer's book; the transfers from the reserve fund were compared with the amounts authorized by the finance committee; and a balance sheet, which is ap- pended to this report, was prepared showing the financial condition of the Town on December 17, 1955.


The books and accounts of the Town Treasurer were exam- ined. The recorded receipts were analyzed and checked with the records of the departments making payments to the Treasurer and with other sources from which money was paid into the Town Treasury. The expenditures were com- pared with the Treasury Warrants approved by the Board of Selectmen, and the cash balance on December 17, 1955 was proved by reconciliation of the bank balances with state- ments furnished by the banks of deposit.


The payments on account of maturing debt and interest were proved by comparison 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 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 being proved and the payments to the Town being verified.


The payroll deductions for Federal taxes, Blue Cross and Blue Shield, and the Massachusetts Teachers' Retirement and County Retirement Systems were listed and checked with the Treasurer's record of receipts; the payments to the Collector of Internal Revenue, the Massachusetts Hospital Service, Inc., the Massachusetts Teachers' Retirement Sys- tem, and the County Treasurer were verified; and the bal- ances of deductions in the general treasury on December 17, 1955 were listed and proved with the Accountant's ledger.


The records of tax titles held by the Town were examined. The tax title register was analyzed and checked with the Collector's and Treasurer's accounts and with the records at the Registry of Deeds.


117


The books and accounts of the Town Collector were exam- ined and checked. The tax, motor vehicle and trailer excise, and departmental accounts outstanding according to the previous examination, as well as all subsequent commitments, were audited and proved. The recorded collections were checked, the abatements were compared with the Assessors' and other departmental records of abatements granted, the payments to the Treasurer were verified, the outstanding ac- counts were listed and proved with the Accountant's ledger, and the Tax Collector's cash balance on December 17, 1955 was proved by actual count.


The outstanding accounts were further verified by mailing notices to a number of persons whose names appeared on the books as owing money to the Town, and from the replies received it appears that the accounts, as listed, are correct, with the exception of certain payments made to a deputy collector which have not yet been accounted for to the Town and which are in the process of investigation.




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