USA > Massachusetts > Plymouth County > Carver > Town annual reports of Carver 1922 > Part 4
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Dube, Albert
Raymond, H. Albert (F)
Erickson, Elias (F)
Rickard, Frank R. (2)
Garnett, Norman
Rinne, Emil A.
Griffith, Andrew F.
Robbins, George R.
Griffith, Mrs. Bessie M.
Rogers, Lettie L.
Gummerus, John
Rosary, Peter
Hatch, Frederick K. (F)
Roy, Augustine
Hathaway, Leroy H.
Shaw, Benjamin C.
Hayden, Mrs. Annie L.
Shaw, Bernard E.
Holmes, Jesse A.
Shaw, Edward C.
Shaw, Mrs. Ella G.
Johnson, George V. (1M1F) Kennedy, Mrs. Louisa M.
Shaw, Henry F.
83
Shaw, Isaac W.
Story, Nelson
Silva, James
Silva, Manuel (1M1F)
Simmons, Alfred F.
Ward, Fred A.
Thomas, Ira E. (2) Trask, Charles E. (F) Tucker, Miss Natalie
Summary
Births
24
Marriages
14
Deaths
24
Hunter's Combination Certificates
76
Resident Fisherman's Certificates
11
Resident Hunter's and Trappers' Certificates
25
Non-Resident Fisherman's Certificate
1
Minor Trapper's Certificates
11
Dogs Licensed :
Males 48
Females 9 57
The Town Clerk is prepared to furnish blanks for the return of births as required by law.
HENRY S. GRIFFITH,
Town Clerk.
SUMMARY BY THE SELECTMEN AND FINANCE COMMITTEE of Appropriations, Balances and Recommendations Tabulated for the use of the Voters in Town Meeting, March 5, 1923.
March 6, 1922
Appropriation
During 1922.
Paid Out
Treasurer.
Returned to
Dec. 31, 1922.
Overdraft
Expenses of 1923.
Recommendations for
March 5, 1923.
Appropriations Made
Public Service
$7.83
American Legion
$300.00
$48.00
252.00
Wenham Roads
497.68
2.32
Gypsy Moth 1920 Acc't.
$28.80
Charities
2,500.00
3,172.44
851.78
$2,500.00
State Aid
150.00
186.00
79.00
150.00
Soldiers' Relief
200.00
358.00
133.97
200.00
Public Library
100.00
310.38
250.00
Support of Schools
18,800.00
17,631.21
343.70
18,800.00
Repair of Bridges
1,500.00
702.78
741.82
1,500.00
Repair of Highways
3,500.00
3,500.64
345.20
4,500.00
Removal of Snow
150.00
156.83
53.60
300.00
County Roads
3,500.00
6,934.13
32.93
2,000.00
Bituminous Road
3,500.00
6,985.40
21.20
4,500.00
Oiling Roads
1,500.00
1,390.76
131.67
1,200.00
Machinery
700.00
630.76
310.74
1,000.00
Great Hill
475.00
475.00
General Government
2,350.00
3,622.36
70.70
4,250.00
Unclassified
350.00
313.10
71.63
350.00
Reserve Fund
200.00
578.22
600.00
Health and Sanitation
1,200.00
1,203.97
122.89
1,200.00
New Town Hall
18.04
Tree Warden
300.00
312.06
31.94
325.00
Gypsy Moth
3,869.55
2,602.27
1,166.66
2,000.00
Auto Truck
6.59
98.30
108.29
150.00
Fighting Fire
200.00
325.99
137.64
350.00
Parks
27.95
62.22
100.00
Police
375.00
322.55
103.11
375.00
Weights and Measures
75.00
61.36
12.79
100.00
Cemeteries
175.00
123.60
35.28
175.00
Notes
2,350.00
2,350.00
2,350.00
Interest
3,000.00
1,542.52
268.60
2,200.00
Town Pump
16.35
86
TOWN MEETING, WARRANT
Art. 1. To choose a Moderator to preside in said meet- ing.
Art. 2. To see if the town will authorize the Town Treasurer, with the approval of the Selectmen to borrow money from time to time in anticipation of the revenue of the financial year, beginning January 1, 1923.
Art. 3. To see if the town will authorize the Selectmen to prosecute, compromise or defend any suits for or against the town.
Art. 4. To decide when taxes shall become due.
Art. 5. To see if the town will make the yards of field drivers town pounds, provided they are also chosen pound keepers.
Art. 6. To see if the town will make an appropriation for a police force, or act anything thereon or thereto.
Art. 7. To choose all necessary town officers not elected by ballot.
Art. 8. To see what disposition the town will make of the dog fund.
Art. 9. To raise and appropriate such sums of money as may be necessary to defray town charges the ensuing year.
Art. 10. To choose all necessary town officers. The following officers to be voted for all on one ballot viz : Town Clerk, three Selectmen, Treasurer, Collector of Taxes, three Overseers of the Poor, three Auditors, three Con- stables, one Tree Warden, three Herring Committeemen, each for one year, one Cemetery Commissioner for one year, two Library Trustees, one Assessor, one School Com-
87
mittee, one Road Commissioner, one Park Commissioner, one Cemetery Commissioner each for three years, one Cemetery Commissioner for two years, and to vote by ballot "yes" or "no," in answer to the following questions : "Shall licenses be granted for the sale of certain non-intoxi- cating beverages in this town?" "Shall the town petition for the installation of an accounting system by the Com- monwealth? (This question is submitted under the pro- visions of Chapter 516, Acts of 1922.)"
Art. 11. To see what pay the town will vote the Treas- urer, Collector of Taxes and other town officers for the ensuing year.
Art. 12. To see what compensation the town will vote for labor and teams on the highways, and act thereon.
Art. 13. To see if the town will raise and appropriate a sum of money for the observance of Memorial Day, and act thereon.
Art. 14. To see if the town will accept the report of the Selectmen, and other town officers.
Art. 15. To see if the town will vote to raise and appropriate a sum of money not exceeding $4,500.00 for the purpose of resurfacing with a Bituminous top or otherwise improving Main street, provided an allotment is received from the State, and act thereon.
The Commonwealth of Massachusetts DEPARTMENT OF CORPORATIONS AND TAXATION
DIVISION OF ACCOUNTS
ENSE PETIT
QVIETEN
LIBERTATE
LACIDAM
SVB
REPORT OF AN AUDIT OF
THE ACCOUNTS OF
TOWN OF CARVER
For the Period January 1, 1921, to November 8, 1922
Made in Accordance with the Provisions of Section 40, Chapter 44, General Laws
January 25, 1923
91
Department of Corporations and Taxation State House, Boston. Henry F. Long, Commissioner
Division of Accounts Director of Accounts
Theodore N. Waddell
January 25, 1923.
To the Board of Selectmen,
Mr. Jesse A. Holmes, Chairman,
Carver, Massachusetts.
Gentlemen :
I submit herewith my report of an audit of the accounts of the town of Carver for the period January 1, 1921 to November 8, 1922, made in accordance with the provisions of Section 40, Chapter 44, General Laws. This report is in the form of a report made to me by Mr. Edward H. Fen- ton, Chief Examiner of this Division, who was placed in charge of the work.
Very truly yours,
THEODORE N. WADDELL,
Director of Accounts.
Mr. Theodore N. Waddell, Director of Accounts,
Department of Corporation and Taxation, State House, Boston.
Sir :-
In accordance with your instructions and pursuant to the provisions of Section 0, Chapter 44, General Laws, I
92
have made an audit of the accounts of the town of Carver and submit the following report :
The books and accounts of the treasurer were exam- ined and checked in detail. The recorded receipts were checked with records in the several departments collecting money for the town, and the payments were checked with the selectmen's orders authorizing the treasurer to disburse town funds.
The cash on hand was verified by an actual count and the bank balance was proved with the statement furnished by the bank.
The books of the tax collector were examined and checked. The commitments were checked with the war- rants and it was found to be necessary to foot and adjust each commitment book to prove the taxes and reconcile the outstanding accounts. The payments to the treasurer were verified and the outstanding accounts listed and verified.
The outstanding accounts were further verified by mailing notices to a number of persons whose names appeared on the books as owing to the town, and from the replies returned I am satisfied that the accounts are correct.
The appropriation accounts were checked with the town clerk's records of appropriations voted by the town, and it was found that several accounts had been overdrawn. In this connection attention is called to Section 31, Chapter 44, General Laws, which reads as follows :
No department of any city or town, except Boston, shall incur liability in excess of the appro- priation made for the use of such department, except in cases of extreme emergency involving the health or safety of persons or property, and then only by a vote in a city of two-thirds of the members of the city council, and in a town by a vote of two thirds of the selectmen.
The board of selectmen in a town is, in realty, the
93
director of the Municipal Corporation, and should have at its service books and records which will furnish complete information as to the finances of the town, in order that as much time as possible may be given to selecting the work most essential to be done with the means at hand. Every department official responsible for the expenditure of money should be constantly advised of the amounts ex- pended and the amounts available for the balance of the year, and should plan the work of the department accord- ingly.
The surety bonds given by the treasurer and collector for the faithful performance of their duties were examined and found to be in proper form. No bond was provided for the town clerk, as required by Section 13, Chapter 41, General Laws, which reads as follows:
Every town clerk shall, within ten days after his qualification, give bond to the town for the faith- ful performance of his duties, in such sum and with such sureties as the selectmen may approve. If he does not give bond within the time prescribed, the selectmen may declare the office vacant and fill the vacancy in the manner prescribed in the following section.
The records of the town clerk's department were checked in detail, the records of licenses and permits issued being compared with the receipts shown by the cash book. The records of dog, hunting and fishing licenses were exam- ined, and the reported payments to the County and the State were verified.
The investments of the several trust funds in the cus- tody of the treasurer were examined and checked, and a summary of the receipts and expenditures on account of the same was prepared.
Appended to this report are tables showing a reconcilia- tion of the treasurer's cash, summaries of the tax, moth,
94
public library, and public trust funds accounts, together with a general balance sheet showing the condition of the town's finances as of November 8, 1922.
While engaged in making the audit, I received the hearty co-operation of the several town officials, and on behalf of my assistants and for myself I wish to express my appreciation for the courtesies received and the assist- ance rendered.
Respectfully submitted, EDW. H. FENTON.
Chief Examiner.
RECONCILIATION OF TREASURER'S CASH
Cash on hand January 1. 1921 $9,124.54 117,555.75
Receipts 1921
$126,680.29
Payments, 1921
$117,183.46
Cash on hand December 31, 1921 9,496.83
$126,680.29
Cash on hand January 1, 1922 $9,496.83
Receipts January 1 to November 8, 1922 99,085.07
Receipts January 1, to November 8, 1922 99,085.07
$108,581.90
Payments January 1 to November 8, 1922
$70,735.62
Cash on hand November 8, 1922 37,846.28
$108,581.90
Cash balance November 8, 1922 $37,846.28
599.65
Outstanding check, per list
$38,445,93
Cash in office November 8, 1922
$221.09
Bank balance November 8, 1922
95
per bank statement 38,224.84
$38,445.93
TAXES-1918
Outstanding January 1, 1921
$8.43
Additional commitment 24.13
$32.56
Payments to treasurer
$28.13
Abatements
4.43
$32.56
TAXES-1919
Commitment per warrants $34,715.04
Commitment list in excess of warrant
93.65
Abates after payment
27.82
Overpayment to treasurer
.59
$34,837.10
Payments to treasurer :
1919
$25,517.12
1920
7,779.06
1921
1,420.01
$34,716.19
Abatements :
1919
$36.31
1920
7.25
1921
16.45
$60.01
Outstanding December 31, 1921
60.90
$34,837.10
Outstanding January 1, 1922
$60.90
Payments to treasurer January 1 to November 8, 1922
$16.04
Abatements
44.00
Outstanding November 8, 1922,
per list
.86
$60.90
96
TAXES-1920
Commitment per warrants $41,137.53
Commitment list in excess of war-
rant
7.01
Abatements after payment
11.22
Overpayment to treasurer
2.18
$41,157.94
Payments to treasurer :
1920
$33,163.60
1921
5,946.29
$39,109.89
Abatements :
1920
$32.59
1921
43.41
76.00
Outstanding December 31, 1921
1,972.05
$41,15794
Outstanding January 1, 1922
$1,972.05
Payments to treasurer January 1 to November 8, 1922
$1,926.72
Abatements
19.81
Outstanding November 8, 1922 per list 25.52
$1,972.05
TAXES-1921
Commitment per warrant $94,766.35
Commitment list in excess of warrant 24.94
Abates after payment 31.99
Overpayment to treasurer
.04
Abatements 134.14
Outstanding December 31, 1921
8,945.79
$49,823.32
$8,945.79
Outstanding January 1, 1922 Payments to treasurer January 1 to November 8, 1922 $4,473.19
97
Abatements 17.94
Outstanding November 8, 1922
per list 4,453.27
Cash on hand November 8, 1922
1.39
$8,945.79
TAXES-1922
Commitment per warrant $54,933.72
Commitment list in excess of warrant 4.96
$54,938.68
Payments to treasurer
$41,064.69
Payments to treasurer
$41,064.69
Abatements
342.91
Outstanding November 8, 1922
13,531.08
$54,938.68
MOTH ASSESSMENTS 1919
Commitment
$1,720.69
Overpayment to treasurer
.01
$1,720.70
Payments to treasurer :
1919
$1,164.18
1920
503.58
1921
52.94
$1,720.70
MOTH ASSESSMENTS-1920
Commitment $1,842.50
Payments to treasurer :
1920
$1,306.74
1921
441.91
$1,748.65
Outstanding December 31, 1921
93.85
$1,842.50
Outstanding January 1, 1922 93.85
98
Payments to treasurer January 1 to November 8, 1922 83.67
Abatements 6.62
Outstanding November 8, 1922,
per list 3.56
$93.85
MOTH ASSESSMENTS-1921
"Commitment $1.298.06
Payments to treasurer
$985.34
Abatements 3.75
Outstanding. December 31, 1921 308.97
$1.298.06
Outstanding January 1, 1922
$308.97
Payments to treasurer January 1
to November 8, 1922 $70.40
Outstanding November 8, 1922, per list 238.57
$308.97
MOTH ASSESSMENTS-1922
Commitment per warrant $632.03
Commitment list in excess of warrant .04
$632.07
Payments to treasurer
$429.27
Outstanding November 8, 1922
202.80
$632.07
PUBLIC LIBRARY ACCOUNT
Balance January 1, 1921
$20.83
Fines
10.15
Books sold
10.40
$41.38
Miscellaneous expenditures
$ .40
Payments to town treasurer 25.40
99
Balance, December 31, 1921 15.58
$41.38
Balance January 1, 1922
$15.58
Fines
12.02
$27.60
Miscellaneous expenditures
$4.43
Payments to town treasurer
15.00
Balance November 25, 1922
8.17
$27.60
ROSĄ A. COLE LIBRARY FUND
Savings Bank '
Deposits Total
On hand at beginning of year 1921
$1,038.75 $1,038.75
On hand at end of year 1921
$1,091.30 $1.091.30
Receipts
Income $52.55
Total
$52.55
Payments
Deposited in savings bank $52.55
Total
$52.55
SARAH F. McFARLIN PARKWAY FUND
Liberty Cash Bond Total
On hand at beginning of year 1921
On hand at end of year 1921
$4.12 $100.00 $104.12 $8.37 $100.00 $108.37
Income
Payments Cash on hand end of
Cash on hand at be-
ginning of year $4.12
year $8.37
Total $8.37
Total $8.37
1
100
CEMETERY PERPETUAL CARE FUNDS On hand at beginning of year 1921 $14.00 $200.00 $7,976.27 $8,190.27
On hand at end of year
$18.15 $200.00 $8,720.92 $8,939.07 1921
Receipts
Payments
Bequests $600.00 Deposited in sav-
Income
412.61 ings bank $744.65
Cash on hand at be-
Care of lots 263.81
ginning of year
14.00 Cash on hand end of year 18.15
Total
$1,026.61
Total
$1,026.61
Savings
Liberty
Bank
Cash Bonds Deposits Total
On hand at beginning year 1922
$18.15 $200.00 $8,720.92 $8,939.07
On hand November
' 8, 1922
$18.15 $200.00 $9,069.42 $9,287.57
Receipts
Payments
Bequests $300.00 Deposited in savings
Income 48.50 bank $348.50
Cash on hand at be-
Cash on hand Novem-
ginning of year 18.15
ber 8, 1922 18.15
Total
$366.65
Total $366.65
101
--
TOWN OF CARVER
BALANCE SHEET-NOVEMBER 8, 1922
GENERAL ACCOUNTS
ASSETS
$37,846.28
Cash in office and banks Accounts Receivable : Taxes :
Levy of 1919
$ .86
Levy of 1920
25.52
Levy of 1921
4,454.62
Levy of 1922
13,531.02
18,012.08
Moth Assessments:
Levy of 192
$3.56
Levy of 1921
238.57
Levy of 1922
202 80
444.93
Departmental :
Moth Bills 1920
$212.62
Moth Bills 1921
104.63
State Aid from State
318.00
635.25
Due from State Main Roads $3,500.00
Due from County Main Roads 3,500.00
7,000.00
Overdrafts:
General Government
$711.84
Fire Fighting
11.42
Tree Warden
12.06
Snow
6.83
Soldiers' Relief
343.00
County Hospital
841.50
Public Library
50.29
Parks
27.95
Estimated Receipts
4,595.05
$70,538.48
DEBT ACCOUNTS Net Funded or Fixed Debt
$5,350.00
$5,350.00
TRUST ACCOUNTS Cash and Securities
2,004.89
$10,487.24
$10,487.24
LIABILITIES
Temporary Loans: In anticipation of Revenue
$40,000.00
State Taxes
$4,871.28 1,299.00
Tercentenary Committee Unexpended Balances :
Police
$103.70
Sealer of Weights and Meas-
ures
13.64
Moth Extermination
2,150.50
Health and sanitation
1,030.53
Highways
420.34
Outside Roads
844.53
Main Roads
3,297.02
Wenham Road
2.32
Oiling Roads
178.79
Bridges
1,023.83
Charities
1,395.26
State Aid
192.00
Schools
4,996.77
Unclassified
161.90
Town Truck
119.59
Machinery
73.99
American Legion
300.00
Real Estate
475.00
Cemeteries
56.20
Income Pratt School Fund
200.78
Interest
1,497.48
Town Debt
1,000.00
19,534.17
Overlay :
Levy of 1919
$ .86
Levy of 1920
25.52
Levy of 1921
231.20
257.58
Reserve Fund (Overlay Surplus) Surplus Revenue
512.83
3,632.34
$70,538.48
DEBT ACCOUNTS
Town Hall Loan
$2,350.00
Tuberculosis Hospital Loan
3,000.00
$5,350.00
TRUST ACCOUNTS
Rose A. Cole Library Fund
$1,091.30
Sarah F. McFarlin Parkway Fund
108.37
Cemetery Perpetual Care
9,287.57
$10,487.24
6,170.28 431.28
Civilian War Poll Taxes
INDEX TO TOWN ACCOUNTS AND REPORTS
American Legion Account
49
Old Home Day Association 61
Assessor's Report
26 Overseers of the Poor 48
Appropriations
84 Park Account 47
Auto Truck
47 Perpetual Care Fund 10
Balance on Hand
90
Poor
48
Births, 1922
79
Protection of Persons and Property 47
Bituminous Road
36
Public Library
77
Cemeteries
49
Recommendations
84
Constable's Report
60
Report of Local Moth Supt. 58
County Road Account
36
Report of State Audit
90
Deaths, 1922
80
Report of Tax Collector
13
Excerpts from Town Meeting Records 81
School Committee's Report
64
Fighting Fire Account
50
Financial Condition,
Dec. 31, 1922 5
Fire Wardens (List of)
56
Forestry Department
50
Snow (Removal from Highways) 39
50
Health and Sanitation
45
Soldiers' Relief Account 46
46
Jury List
58
Supt. of Schools' Report
69
Library Account
77
Tax Collector's Report
13
Library (Librarian's Report)
77
Town Meeting Warrant
86
Licenses and Certificates
82
Town Officers (List of)
3
Machinery
39
Treasurer's Report
7
Marriages, 1922
78 Tree Warden Account
50
Notice to Property Owners
58
State Highway Account
34
Officers and Committees
3
Unclassified Accounts 45
Oil Account
31 Wenham Road
32
INDEX TO AUDITOR'S REPORT
American Legion Account
25
Oiling Roads 16
Automobile Truck
14 Parks
18
Benjamin Ellis Account
19 Police
17
Bituminous Road
18
Poor
16
Bridges
22
Public Service
20
Cemeteries
19
Repair of Bridges
22
County Road Account
24
Repair of Highways
15
Fires
23 Real Estate
20
General Government
18
Reserve Fund
20
Health and Sanitation
24
Sealer of Weights and Measures
20
Interest
16
Schools
21
Library
22
Snow
23
Moth
24
South Meadow Road
18
Moth, Old Account
24
Soldiers' Relief
22
Machinery
17
State Aid
21
New Town Hall
19 Town Pump
19
Note
18
Tree Warden
23
Overlay
14 Unclassified
21
Overlay Reserve
15 Wenham Road
25
Sealer of Weights and Measures Account 47
Sealer of Weights and Measures Report 58
Selectmen's Report 5
General Government
42
Gypsy Moth Account
57
Soldiers' Benefits
Highway Department
29
State Aid Account
Town Clerk's Report
78
Highways, Repair of
15
Bridges (Repair of)
40
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