Town annual reports of Acton, Massachusetts 1962-1964, Part 35

Author: Acton (Mass.)
Publication date: 1962
Publisher:
Number of Pages: 578


USA > Massachusetts > Middlesex County > Acton > Town annual reports of Acton, Massachusetts 1962-1964 > Part 35


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B


50.56


10.55


40.01


O'Neill


B


18.60


6,95


11.65


T


500.00


T


500.00


B


27.06


-


G


18,439.00


7,000.00


134


229th ANNUAL REPORT OF


Appropriated Disbursed or or Available


Transferred Balance


Article 46, 1962 -


Woodlawn Cemetery . B


$ 1,200.00


$ 388.00


$ 812.00


Total Cemeteries


$27,825.11


$24,714.53


$ 3,110.58


OTHER CLASSIFIED EXPENSES


Town Reports


$ 2,600.00


$ 2,490.81 5,384.54


1,615.46


Surety Bonds


615.00


492.51


122.49


Group Insurance and


Blue Cross-Blue Shield. .


7,200.00


7,563.06


Fire Insurance - Town Buildings


6,000.00


4,235.46


1,764.54


Boiler and Machinery Ins- urance


940.00


891.42


48.58


Motor Vehicle Liability Insurance


3,000.00


2,832.96


167.04


Public Ceremonies and


1,000.00


1,047.32


Miscellaneous .


500.00


314.80


185.20


Bodily Injury Liability


Insurance


750.00


629.60


120.40


Total Other Classified Expenses


$30,015.38


$25,882.48


$ 4,132.90


PENSIONS


Pension Fund


$12,798.00


$12,798.00


$


Pension Fund Expense


689.11


689.11


Military Service Fund.


4.80


4.80


Total Pensions


$13,491.91


$13,491.91


$


AMORTIZATION OF DEBT AND INTEREST REQUIREMENTS


McCarthy Elementary School:


Debt


$15,000.00


$15,000.00


$


Interest


2,500.00


2,500.00


Merriam School:


Debt


45,000.00


45,000.00


Interest


20,520.00


20,520.00


Regional School:


Debt


42,370.00


42,370.00


Interest


32,637.25


32,637.25


McCarthy School Addition: Debt


15,000.00


15,000.00


Interest


1,170.00


1,170.00


South Fire House: Debt


12,000.00


12,000.00


Interest


900.00


900.00


$ 109.19


Workmen's Compensation


7,000.00


R


363.06


Celebrations


R


47.32


135


THE TOWN OF ACTON


Appropriated Disbursed or or Available


Transferred Balance


Anticipation of Revenue Notes: Interest


R


574.17


$ 1,774.17


$ ----


Total Amortization of Debt and Interest Requirements $188,871.42


SPECIAL ARTICLES


44-ATM 3-11-63 Compilation of By-laws .


$ 2,500.00


$


$ 2,500.00


3-STM 6-8-64 Accounting Equipment


7,000.00


6,816.34


183.66


3-STM 1-20-64 Assessor's


Map.


8,000.00


3,246.45


4,753.55


39-ATM 3-10-58 Archives Committee


1,000.00


1,000.00


6-STM 12-12-60 Conserva- tion Commission


200.00


200.00


32-Sewerage Study Com- mittee


300.00


50.00


250.00


28-Police Cruisers


5,500.00


4,700.46


799.54


27-Radar Unit and Control Signs .


1,321.00


1,295.00


26.00


14-Police Station - Construction


6,000.00 100,000.00


59,142.35


46,857.65


3-STM 10-28-63 Police


Station Land . B


100.00


--


100.00


4-STM 10-28-63 Police Station Architect ... B


3,000.00


3,000.00


37- ATM 3-11-63 Emergency Generator


1,950.00


1,949.00


1.00


60-ATM 3-12-62 Hydrant Pope Road


1,000.00


1,000.00


13-Fire Alarm System Extension


1,000.00


1,000.00


64-ATM 3-12-62 Auxiliary Fire Dept.


435.00


-


435.00


39-ATM 3-11-63 Fire Alarm Circuit Split


4,935.00


4,665.00


270.00


29-ATM 3-14-60 Town Dump Addition


1,000.00


1,000.00


40-ATM 3-12-62 Parker Street Intersection .


1,200,00


1,200.00


4-STM 1-20-64 Rebuild Grader Engine.


1,500.00


1,284.17


215.83


34-Highway Truck


12,000.00


11,999.00


1.00


64-ATM 3-11-63 Speed Limit Signs, High Street


310.00


299.00


11.00


29-ATM 3-13-61 Martin Street Culvert and Bridge.


2,500.00


2,500.00


8-STM 6-8-64 Brucewood/ Redwood Roads


1,000.00


1,000.00


9-STM 6-8-64 Oakwood Road


3,000.00


3,000.00


5-STM 6-8-64 Willow-Arling- ton/Concord Streets


10,963.30


10,963.30


D


$ 1,200.00


$188,871.42


$


136


229th ANNUAL REPORT OF


Appropriated Disbursed or or Available


Transferred Balance


STM 6-24-57 Civil De- fense - Gonset Rigs


$ 625.00


$


$ 625.00


STM 6-24-57 Civil De-


fense - Power Unit.


300.00


300.00


58-ATM 3-11-63 Civil De- fense - Gonset Rigs


475.00


475.00


23 Bell and Clock System- Towne School


1,250.00


1,250.00


24 Sprinkler System - Towne School


15,000.00


12,335.77


2,664.23


1 -STM 10-19-64 Flerra School Land


51,000.00


D


40,000.00


90,000.00


1,000.00


25 Repaint Interior - Towne School


9,000.00


9,000.00


26 Desks and Chairs - Towne School


5,000.00


5,000.00


5-STM 10-28-63 Library Addition


5,000.00


4,735.00


265.00


2-STM 6-8-64 Library Addition


10,000.00


10,000.00


17-ATM 3-9-59 Mount Hope - Clearing.


2,000.00


845.50


1,154.50


31-ATM 3-14-60 Cemeteries Layout . B


200.00


200.00


6-STM 6-8-64 1963 In-


217.85


217.85


A32,000.00


Stabilization Fund


162,000.00


130,000.00


-


Total of all Departmental A32,266.67 Items $2.651,415,48$2,309,272.25 $309.876.56


AGENCY AND TRUST


Agency:


State Audit of Municipal Accounts $ 1,527.32


State Parks and Reservations. . 3,963.63


State Motor Vehicles Excise Bills 789.90


Middlesex County Tax.


23,379.96


Middlesex County Hospital Assessment


587.38


Middlesex County Dog Licenses


2,081.50


Federal Withholding Taxes


83,854.99


State Withholding Taxes,


12,661.53 7,094.63


Massachusetts Hospital Service


Middlesex County Retirement Association 13,538.47 Massachusetts Teachers' Retirement Fund 19,452.51 Acton Teachers' Insurance 1,023.73


Acton Employee Life Insurance 793.20


Trust:


Conservation. 7,899.73


Charity


1,250.00


$95,237.96


Total Special Articles


$479,782.15


A32,000.00 $352,544.19


surance Bill


137


THE TOWN OF ACTON


Cemeteries.


Firemen's Relief Fund


$ 6,200.00 275.00


Trust Fund Income.


19,220.07


Refunds: Taxes Board of Health


17,588.17


15.00


Anticipation of Revenue Note


200,000.00


Court Judgements


37,609.55


Total Agency and Trust


$460,806.27


· Grand Total of all Cash Disbursements


$2,770,078.52


Treasurer's Report - Paid Selectmen's


Orders for 1964.


$2,771,728.48


Less - Checks canceled


1,649.96


Net Payments, as above


$2,770,078.52


Recap of transfers from the Reserve Fund


Veterans' Benefits


$ 5,499.79


Fire Alarm System-Wages


2,171.44


Fire Department-Expense 818.00


Dump-Wages. 470.00


Debt Interest.


574.17


Hydrant Rental


355.00


Blue Cross-Blue Shield, Town Employees


363.06


Snow


3,300.00


Machinery Maintenance.


400.00


1965 State Census


500.00


Building Inspector-Salary


30.60


Building Inspector-Expense


100.00


Gas Inspector-Wages .


20.50


Plumbing Inspector-Wages


93.50


Buildings and Grounds-Expense


156.76


Police Department-Expense.


96.24


Public Celebrations and Ceremonies Committee


47.32


$14,996.38


KEY TO ALPHABETICAL DESIGNATIONS


A - Audit adjustments


B


- Balance from previous year


C Cash receipts


D Debt Increase


G Grants from Federal, State and County Funds


L Lien Recoveries from Welfare cases


R Reserve Fund transfers


T Trust Fund transfers


138


229th ANNUAL REPORT OF


BALANCE SHEET December 31, 1964 ASSETS


Cash:


General Funds


$533,351.82


Petty Cash Funds


70.00


$533,421.82


Accounts Receivable:


Taxes


Levy of 1960


Personal Property


76.00


Levy of 1961


Personal Property


38.00


Levy of 1962


Personal Property .


123.00


Levy of 1963


Real Estate. $ 3,587.68


Poll .


10.00


Personal Property. 91.30


3,688.98


Levy of 1964


Real Estate. 35,392.16


Personal Property . 5,439.50


40,831.66


44,757.64


Motor Vehicle Excise:


Levy of 1960


635.04


Levy of 1961


656.99


Levy of 1962


879.88


Levy of 1963


4,363.18


Levy of 1964


31,688.50


38,223.59


Tax Titles.


860.07


Tax Possessions


367.73


1,227.80


Taxes in Litigation,


82.18


Departmental:


Recreation


77.50


Citizens' Library.


11.00


Planning Board


50.00


School


436.61


Veterans' Aid


3,647.70


Aid to Dependent Children


1,714.20


Cemetery


100.00


Highway


891.64


6,928.65


Aid to Highways:


21,193.74


County


8,400.00


29,593.74


Under-estimate, 1964 Assessment: Middlesex County Tax.


1,451.54


Due from Stabilization Fund: School Construction


75,000.00


Ladder Truck


32,000.00


107,000.00


$762.686.96


State


139


THE TOWN OF ACTON


DEFERRED REVENUE ACCOUNTS


Apportioned Street Assessments not Due


$


7.650.77


Loan in Anticipation of State and County Reimbursement


State


33,575.00


County


7,500.00


41,075.00


LOANS AUTHORIZED - NOT ISSUED


New Elementary School.


800,000.00


Library Addition


200,000.00


1,000,000.00


DEBT ACCOUNTS


Net Funded or Fixed Debt


829,000.00 =


TRUST ACCOUNTS


Trust Funds - Cash and Securities:


In Custody of Town Treasurer . .


550,099.84


In Custody of Trustees


3,465.44


LIABILITIES AND RESERVES


Employees' Payroll Deductions:


Federal Taxes


$ 9,316.10


State Taxes


1,202.92


Blue Cross-Blue Shield.


859.07


Middlesex County


Retirement System


1,463.85


Group Life Insurance


86.78


$ 12,928.72


Guarantee Deposits:


Board of Appeals


13.50


Planning Board


42.75


56.25


Unclaimed Checks


279.76


Trust Fund Income Transfer Balances Unexpended:


Cemetery -


Perpetual Care


608.51


Susan Noyes Hosmer


333.90


Luke Blanchard .


21.25


J. Roland Wetherbee


40.27


Georgia Whitney


31.56


Hoit and Scott


40.01


Henry S. Raymond


51.68


Frank Knowlton


50.73


Robert I. Davis


23.80


Sarah A. Watson


.41


Carrie F. Wells.


21.50


George T. Ames


29.36


Mrs. Harry O'Neil


11.65


A. B. Conant


18.45


1,283.08


140


229th ANNUAL REPORT OF


Federal Grants:


Welfare Administration,


$ 184.59


Old Age Assistance


21,272.68


Medical Aid for Aged Persons


4,433.01


Aid to Dependent Children


5,921.52


Disability Assistance


676.07


Public Law 815 School


819.68


Public Law 874 School


39,165.15


72,472.70


Revolving Fund - School Department: Cafeteria


12,278.52


Unexpended Appropriation Balances:


1965 State Census


500.00


Chapter 90 Construction


52,500.00


Article 8 STM 9.9.63 Con- struction - Arlington/


Parker Streets


9,931.11


Julia McCarthy School


Addition-Construction. 429.99


1963 Elementary School


25,266.34


Article 46 (1962) Woodlawn Cemetery


812.00


Article 23 (1955) Mount Hope Oiling


294.02


Article 4 STM 6-8-64 Mount


Hope Oiling


600.00


Article 44 ATM 3-11-63 Com- pilation of By-laws.


2,500.00


Article 3 STM 6-8-64 Ac-


counting Equipment


183.66


Article 3 STM 1-20-64 As-


sessors' Map 4,753.55


Article 39 ATM 3-10-58 Ar-


chives Committee


1,000.00


Article 6 STM 12-12-60 Con-


servation Commission 200.00


Article 32 ATM 3-9-64


Sewerage Committee


250.00


Article 14 ATM 3-9-64 Police


Station Construction


46,857.65


Article 3 STM 10-28-63


Police Station Land


100.00


Article 60 ATM 3-12-62 Hy-


drant, Pope Road.


1,000.00


Article 64 ATM 3-12-62 Aux-


iliary Fire Dept. 435.00


Article 39 ATM 3-11-63 Fire


Alarm Circuit Split


270.00


Article 29 ATM 3-14-60 Town


Dump Addition


1,000.00


Article 40 ATM 3-12-62 Parker


Street Intersection .


1,200.00


Article 29 ATM 3-13-61 Martin Street Culvert & Bridge. 2,500.00


STM 6-24-57 Civil Defense, Gonset Rigs 625.00


STM 6-24-57 Civil Defense,


Power Unit 300.00


THE TOWN OF ACTON


141


Article 58 ATM 3-11-63 Civil


Defense, Gonset Rigs


475.00


Article 23 ATM 3-9-64 Bell &


1,250.00


ler System, Towne School .


2,664.23


Article 25 ATM 3-9-64 Repaint Interior, Towne School


9,000.00


Article 26 ATM 3-9-64 Desks


and Chairs, Towne School . .


5,000.00


Article 5 STM 10-28-63


Library Addition Article 2 STM 6-8-64


265.00


Library Addition


10,000.00


Article 1 STM 10-19-64


Flerra School Land


1,000.00


Article 17 ATM 3-9-59 Mount


Hope Clearing .


1,154.50


Article 31 ATM 3-14-60


Cemeteries Layout. 200.00


$184,517.05


County Dog License Fees


105.25


Cemetery Land Fund


6,180.35


Road Machinery Fund.


6,119.64


Tax Title Foreclosures


180.00


Bond Forfeiture


81.94


Over-estimate, 1964 Assessment


State Parks


355.67


Premium on Police Station Note Issue.


90.00


Reserves for appropriations from Stabilization Fund:


School Construction $75,000.00


Ladder Truck


32,000.00


107,000.00


Reserve for Petty Cash Funds


70.00


Revenue reserved until collected:


Motor Vehicle and Trailer


Excise


38,223.59


Tax Titles and Possessions.


1,227.80


Taxes in litigation


82.18


Departmental


6,928.65


State and County Aid to Highways


29,593.74


76,055.96


Overlays reserved for abatements:


Levy of 1960


76.00


Levy of 1961


38.00 ·


Levy of 1962


123.00


Levy of 1963


3,688.98


Levy of 1964


8,161.54


12,087.52


Overlay Surplus - Reserve Fund .


17,419.71


Surplus Revenue


253,124.84


$762.686.96


Clock System-Towne School. Article 24 ATM 3-9-64 Sprink-


142


229th ANNUAL REPORT OF


DEFERRED REVENUE ACCOUNTS


Street Assessments for Betterments. .


$


7.650.77


LOAN IN ANTICIPATION OF STATE AND COUNTY REIMBURSEMENT


Chapter 81


$ 20,075.00


Chapter 90, Construction


3,000.00


Chapter 90, Maintenance


18,000.00


41,075.00


LOANS AUTHORIZED - NOT ISSUED


New Elementary School


800,000.00


Library Addition


200,000.00


$1,000.000.00


DEBT ACCOUNTS


Inside Debt Limit:


Elementary School-Florence A. Merriam $135,000.00


Elementary School-Julia McCarthy 30,000.00


Addition to Julia McCarthy School 30,000.00


South Fire Station 24,000.00


Police Station


100,000.00


Land for New Elementary School


40,000.00


359,000.00


Outside Debt Limit:


Elementary School-Florence A. Merriam 390,000.00


Elementary School-Julia McCarthy 80,000.00


470,000.00


$829.000.00


TRUST ACCOUNTS


In custody of Town Treasurer:


Charity Funds -


Elizabeth M. White


$ 28,122.01


Georgia E. Whitney


14,431.61


Betsy M. Ball


16,066.66


Varnum Tuttle Memorial


11,994.31


Cemetery Funds -


Arlette Appleyard


2,000.00


Henry S. Raymond-Monument


1,216.93


Henry S. Raymond-Care.


2,667.37


Hoit and Scott


702.54


J. Roland Wetherbee


13,867.87


Perpetual Care


125,155.24


Luke Blanchard .


2,737.01


Frank C. Hayward


1,628.81


Georgia E. Whitney


1,981.48


Susan Noyes Hosmer


105,374.49


Dr. Robert I. Davis


1,203.30


Frank R. Knowlton


1,202.61


George T. Ames


513.66


Mrs. Harry O'Neil


436.56


Sarah A. Watson


2,978.70


Carrie F. Wells


3,602.91


THE TOWN OF ACTON


143


A. B. Conant Family 'Elbridge Jones Robbins and Descendants


$ 1,142.08


1,022.50


Library and Educational Funds Acton High School


4,781.24


35,798.05


Wilde Memorial Georgia E. Whitney


17,991.45


Conservation Fund


21,736.55


Firemen's Relief Funds -


Acton


12,422.91


West Acton


1,174.75


Stabilization Fund


116,146.24


$550.099,84


In custody of Trustees: Charlotte Goodnow


$ 3,465.54


144


229th ANNUAL REPORT OF


ASSESSORS REPORT - 1964


To The Honorable Board of Selectmen:


Taxes assessed as follows: Buildings exclusive of land Land Personal


$14,437,085.00


1,472,205.00


1,298,105.00


TOTAL VALUATION


$17,207,395.00


Valuation - January 1, 1963 Increase in Valuation


15,805,755.00


$ 1,401,640.00


Rate of Taxation - $86.00 per $1,000. Real Estate Personal Estate


$1,368,198.94


111,637.03


TOTAL TAXES ASSESSED


$ 1,479,835.97


Amount of Money Raised:


State Parks and Reservations


$ 4,718.07


State Audit and Municipal Accounts


1,527.32


Motor Vehicle Excise Bills


789.90


County Tax


22,029.12


Tuberculosis Hospital Grant


587.38


Town Grant


1,403,184.18


Overlay 47,000.00


$ 1,479,835.97


Motor Vehicle and Trailer Excise: Number of Vehicles Assessed - 6026


Commissioners value of Motor Vehicles and Trailers


$4,628,670.00


Rate of Excise - $66.00


Total Excise


$ 265,303.40


Added Excise of 1963


12,187.26


Number of vehicles - Added excise - 526


Value of vehicles - Added Excise


517,908.00


Recommitted Excise - 1963


149.05


Number of vehicles - Recommitted Excise - 3 Value of Vehicles - Recommitted Excise 3,050.00


Respectfully submitted,


DEWEY E. BOATMAN CARL C. FLINT CARL R. GODFREY


Board of Assessors


145


THE TOWN OF ACTON


TOWN COLLECTOR'S REPORT


To The Honorable Board of Selectmen:


PERSONAL PROPERTY TAXES - 1958


Outstanding January 1, 1964


$ 312.00


Payments to Treasurer


$ 0.00


Abatements


312.00


Outstanding December 31, 1964


0,00


312.00


PERSONAL PROPERTY TAXES - 1959


Outstanding January 1, 1964


300.00


Payments to Treasurer


0.00


Abatements


300.00


Outstanding December 31, 1964


0.00


300.00


PERSONAL PROPERTY TAXES - 1960


Outstanding January 1, 1964


380.00


Payments to Treasurer


0,00


Abatements


304.00


Outstanding December 31, 1964


76.00


380.00


=


POLL TAXES - 1961


Outstanding January 1, 1964


6.00


Refund


2.00


8.00


Payments to Treasurer


4.00


Abatements


4.00


Outstanding December 31,1964


0.00


8.00


PERSONAL PROPERTY TAXES - 1961


Outstanding January 1, 1964


342.00


Payments to Treasurer


0.00


Abatements


304.00


Outstanding December 31, 1964


38.00


342.00


REAL ESTATE TAXES - 1961


Outstanding January 1, 1964


23.56


Payments to Treasurer


0.00


Transfer to Tax Litigation


23.56


Outstanding December 31, 1964


0.00


23.56


POLL TAXES - 1962


Outstanding January 1, 1964


24.00


Refund


2,00


26.00


146


229th ANNUAL REPORT OF


Payments to Treasurer Abatements


$ 2.00


24.00


Outstanding December 31, 1964


0.00


$ 26.00


PERSONAL PROPERTY TAXES - 1962


Outstanding January 1, 1964


123.00


Payments to Treasurer


0.00


Outstanding December 31, 1964


123.00


123.00


REAL ESTATE TAXES - 1962


Outstanding January 1, 1964


2,171.15


Payments to Treasurer


1,991.98


Transfer to Tax Titles


153.75


Transfer to Tax Litigation


25.42


Outstanding December 31, 1964


0.00


2.171.15


POLL TAXES - 1963


Outstanding January 1, 1964 Refund


4.00


116.00


Payments to Treasurer


36.00


Abatements


70.00


Outstanding December 31, 1964


10.00


116.00 =


PERSONAL PROPERTY TAXES - 1963


Outstanding January 1, 1964


4,577.45


Payments to Treasurer


4,486.15


Outstanding December 31, 1964


91.30


4,577.45


REAL ESTATE TAXES - 1963


Outstanding January 1, 1964 Refund


40,641.55


166.00


40,807.55


Payments to Treasurer


36,865.04


Abatements


166.00


Transfer to Tax Titles


155.63


Transfer to Tax Litigation


33.20


Outstanding December 31, 1964


3,587.68


40,807 55


PERSONAL PROPERTY TAXES - 1964


Commitment per warrant


111,637.03


Payments to Treasurer


106,008.33


Abatements


189.20


Outstanding December 31, 1964


5,439.50


111.637.03


112.00


147


THE TOWN OF ACTON


REAL ESTATE TAXES - 1964


Commitment per warrant Refunds


$1,368,198.94 8,458.56 $1,376,657.50


Payments to Treasurer


1,302,409.68


Abatements


38,649.26


Transfer to Tax Titles


206.40


Outstanding December 31, 1964


35,392.16 $1,376,657.50


MOTOR VEHICLE & TRAILER EXCISE-1960


Outstanding January 1, 1964


1,020.62


Payments to Treasurer


18.97


Abatements


366.61


Outstanding December 31, 1964


635.04


1.020.62


MOTOR VEHICLE & TRAILER EXCISE-1961


Outstanding January 1, 1964


1,345.78


Payments to Treasurer


4.43


Abatements


684.36


Outstanding December 31, 1964


656.99


1,345.78


MOTOR VEHICLE & TRAILER EXCISE-1962


Outstanding January 1, 1964


2,281.12


Payments to Treasurer


302.30


Abatements


1,098.94


Outstanding December 31, 1964


879.88


2,281.12


MOTOR VEHICLE & TRAILER EXCISE-1963


Outstanding January 1, 1964


43,904.21


Commitment per warrant


12,336.31


Refunds


2,693.09


58,933.61


Payments to Treasurer


45,602.89


Abatements


8,967.54


Outstanding December 31, 1964


4,363.18


58,933.61 =


MOTOR VEHICLE & TRAILER EXCISE-1964


Commitment per warrant


265,303.40


Refunds


6,262,52


271,565.92


Payments to Treasurer


219,144.26


Abatements


20,733.16


Audit Adjustment


1.85


Outstanding December 31, 1964


31,686.65


271,565.92


148


229th ANNUAL REPORT OF


FARM ANIMAL EXCISE - 1964


Commitment per warrant


$


109.14


Payments to Treasurer


109.14


STREET BETTERMENTS ADDED TO TAXES - 1964


Commitment per warrant 671.58


Payments to Treasurer 671.58


COMMITTED INTEREST - 1964


Commitment per warrant


80.57


Payments to Treasurer


80.57


INTEREST & COSTS ON TAXES - EXCISE - ASSESSMENTS


Collections 1964


1,176.53


Payments to Treasurer


1,176.53 ==


CERTIFICATES OF MUNICIPAL LIEN - 1964


Collections 1964


876.00


Payments to Treasurer


876.00


STREET BETTERMENT ASSESSMENTS NORTH & CROSS STREETS


Commitment per warrant 7,333.77


Payments to Treasurer


1,025.70


Outstanding December 31, 1964


6,308.07


7,333.77


Respectfully submitted,


WM. HENRY SOAR Town Collector


149


THE TOWN OF ACTON


STATE AUDITOR'S REPORT


To The Board of Selectmen Mr. Arthur W. Lee, Chairman Acton, Massachusetts


Gentlemen:


I submit herewith my report of an audit of the books and accounts of the town of Acton for the year ending December 31, 1963, 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 Chief of Bureau.


Very truly yours, ARTHUR H. MacKINNON Director of Accounts


AHM:mdg


Mr. Arthur H. Mackinnon Director of Accounts Department of Corporations and Taxation


Boston, Massachusetts


.Sir:


As directed by you, I have made an audit of the books and accounts of the town of Acton for the year ending December 31, 1963, 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, checked, and verified by comparison with the records in the offices of the town accountant and the town treas- urer.


The books and accounts in the office 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 depart- ments collecting money for the town; the payments, as entered, were checked with the treasurer's hooks and with the treasury warrants; while the appropriations, transfers, and loan authorizations were checked with the town clerk's records of financial votes passed by the town meet- ings and with the finance committee's authorizations of transfers from the reserve fund.


The ledger accounts were analyzed, a trial balance was taken off, and a balance sheet showing the financial condition of the town on December 31, 1963 was prepared and is appended to this report.


The books and accounts of the town treasurer were examined and checked in detail. The recorded receipts were analyzed and compared with the departmental records of payments to the treasurer, with other sources from which money was paid into the town treasurer, and with the accountant's books. The payments were compared with the warrants approved by the selectmen and with the accountant's books.


150


229th ANNUAL REPORT OF


The treasurer's cash balance on February 17, 1964 was proved by actual count of the cash in the office, and by reconciliation of the bank balances with statements furnished by the banks of deposit.


The payments on account of maturing debt and interest were proved with the amounts falling due and checked with the cancelled securities on file. The outstanding coupons were listed and reconciled with the balance in the bond and coupon account as shown by a statement received from the bank of deposit.


The records of payroll deductions for Federal and State taxes, county and teachers' retirement systems, Blue Cross and Blue Shield, and group insurance were examined. The deductions were footed, the payments to the proper agencies were verified, and the balances on hand were reconciled with the respective controls in the town accountant's ledger.


The records of tax titles and tax possessions held by the town were examined and checked. The taxes transferred to the tax title account were checked with the collector's books, the reported redemptions of tax titles were compared with the treasurer's recorded receipts, and the tax titles and tax possessions on hand were listed, reconciled with the town accountant's ledger, and checked with the records at the Registry of Deeds.


The transactions of the several trust and investment funds in the custody of the town treasurer and the trustees of the Charlotte L. Good- now Fund were verified, and the securities and savings bank books representing the investment of these funds were examined and listed.


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 sub- sequent commitments, were audited and proved. The recorded collections were compared with the payments to the treasurer, the abatements were checked with the assessors' records of abatements granted, the taxes transferred to the tax title account were checked with the treasurer's records of tax titles held by the town, and the outstanding accounts were listed and reconciled with the respective controls in the town account- ant's ledger.


The outstanding tax, excise, and departmental accounts were 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 thereto it appears that the accounts, as listed, are correct.


The assessors' records of apportioned street betterment assess- ments were examined. The amounts added to the tax levy of 1963 were compared with the collector's records, and the apportionments due in future years were listed and reconciled with the respective accounts in the town accountant's ledger.


The town clerk's records pertaining to dog and sporting licenses issued, as well as to collections for licenses, recording fees, marriage intentions, etc., were examined and checked. The cash book was footed, the payments to the treasurer and to the Division of Fisheries and Game were verified, and the cash on hand on February 17, 1964 was proved.


The surety bonds of the town officials on file for the faithful per- formance of their duties were examined and found to be in proper form.


151


THE TOWN OF ACTON


The records of departmental cash collections by the board of select- men, the sealer of weights and measures, and the building and wire in- spectors, as well as by the police, fire, health, school, library, and cem- etery departments, and by all other departments in which money was col- lected for the town, were examined and checked. The payments to the treasurer were verified by comparison with the treasurer's and the town accountant's books, and the cash on hand in the several departments, including petty cash advances, was proved by actual count.


Appended to this report, in addition to the balance sheet, are tables showing reconciliations of the treasurer's and town clerk's cash, sum- maries of the Tax, excise, assessment, tax title, tax possession, and departmental accounts, as well as schedules showing the condition and transactions of the trust and investment funds.


For the cooperation extended by the several town officials during the progress of the audit, I wish, on behalf of my assistants and for my- self, to express appreciation.




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