USA > Massachusetts > Plymouth County > Carver > Town annual reports of Carver 1939 > Part 3
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4.00
L. M. Chase, M. D., Birth records
7.00
L. M. Chase, M. D., Clinic
25.00
L. M. Chase, M. D., Inspecting school children
150.00
Henry Pink, Supplies
7.00
Hobbs & Warren, Supplies
2.75
Plymouth County Assessment
1,454.24
Chas. E. Hoye, M. D., Services
30.00
Mary E. Fuller, School nurse
3.00
B. W. Roby, Services
82.67
B. W. Roby, Mileage, 161 Miles @ 6c
9.66
B. W. Roby, Postage
.89
Henry Robidoux, Labor
4.00
Manuel Silva, Labor
3.50
John Tubman, Labor and truck
20.00
George Cornwell & Son, certificates
.75
Dr. E. L. Perry, Glasses
9.00
F. Horton, Labor 4.00
-55-
Edwin Bisbee, Inspecting animals
60.00
Edwin Bisbee, Inspector of slaughtering
22.50
Edwin Bisbee, Mileage, 84 Miles @ 6c
5.04
$2,775.00
PARKS
James McKay, labor
$72.90
James McKay, Supplies
.95
Frank E. Barrows, Labor
106.20
Levi Thomas, Labor, truck and supplies
25.50
Edwin Bisbee, Labor
11.50
John L. Hacking, Labor
4.00
Napoleon Dionne, Labor
1.00
Edward Adams, Labor
5.50
Roger Dempsey, Labor
6.00
John Hacking, Jr., Labor
.75
George Harriman, Labor
3.50
Robert Morris, Labor
2.00
D. H. Dempsey, Labor and truck
1.50
Jesse A. Holmes & Son, supplies
19.62
John Tubman, Labor and truck
18.00
Geo. Shurtleff & Son, Seed
3.25
William Bisbee, Labor
8.75
M. Clare, Labor
2.50
Wm. Harriman, Jr., Labor
4.00
$297.42
SOLDIERS' RELIEF
Home Relief
$550.00
Jesse A. Holmes & Son, Wood
4.00
$554.00
SEALER OF WEIGHTS AND MEASURES
W. & L. E. Gurley, Supplies $5.70
Russell E. Appling, Insurance 22.20
-- 56-
Edwin E. Bisbee, Services
100.00
Edwin E. Bisbee, Postage, telephone & repairs 4.50
$132.40
BRIDGE ACCOUNT
M. Clare, Labor
$5.00
E. L. LeBaron Foundry, Parts
26.40
George Salva, Labor
8.00
Joseph Corshia, Labor
8.00
Jas. Braddock, Labor
12.00
Evangeline Centeio, Labor and truck
15.00
T. T. Vaughan, Estate, Sand
10.50
Laurence Shaw, Labor
4.00
Odillion Pelletier, Labor
2.88
Ernest Dunham, Labor
9.00
Edwin Bisbee, Labor
5.50
Robert Gray, Labor
9.50
Leo Bolduc, Labor
2.88
Herbert DeMoranville, Labor
17.50
Frank Shanks, Labor
9.63
Harvey Halunen, Labor
5.00
Ireton Bumpus, Labor
4.00
Rudolph Salminen, Labor
4.00
Paul Williams, Labor
5.00
Jesse A. Holmes & Son, Supplies
20.00
H. W. Jordan, Supplies
5.29
N. E. Metal Culvert Co.
71.32
Otto Johnson, Labor
8.00
Clarence Garnett, Labor
8.00
Albert Robbins, Labor
4.00
Andrew Kaski, Stone
25.00
Plymouth Lumber Co., Lumber
23.83
Geo. A. Shurtleff & Son, Lumber
14.85
Frank Weston, Supt.
34.20
Frank Weston, Labor and truck
51.00
Ralph Corshia, Labor
4.00
$433.28
-57-
CEMETERY ACCOUNT
Frank E. Barrows, Labor
$185.10
Ralph Linton, Labor
323.60
Dana Ward, Labor
30.75
James Peckham, Labor
29.50
James Peckham, Jr., Labor
12.00
Warren Dionne, Labor
3.25
John Halunen, Labor
8.00
Plymouth Lumber Co.
5.33
Edwin Bisbee, Labor
25.25
Roger Dempsey, Labor
18.25
Lakeside Greenhouse, Plants
13.95
Jos. Malaguti & Son
1.50
Wm. Bisbee, Labor
41.50
Ovid Manseau, Labor
20.75
Wenham Garage
1.40
Napoleon Dionne, Labor
2.25
Albert Robbins, Labor
1.00
Jesse A. Holmes & Son, Hardware
54.00
Henry Pink, Supplies
22.77
Arnold Telfer, Labor and truck
18.40
Andrew Eames, Labor and truck
8.25
Edwin Blake with horse
7.50
Durant's Garage, Repairs
2.75
John Hacking, Labor
1.00
Arnold Adams, Labor
1.50
$839.55
ROAD MACHINERY
Ben R. Resnick, Parts
$11.62
Frank Weston, Supt.
4.50
Frank Weston, Telephone
1.75
Homer Weston, Labor
16.25
Wenham Garage, Repairs
1.75
Jay A. Ward, Repairs
22.50
Shunk Mfg. Co., Blades
11.70
Adams Garage, Repairs
1.35
-58-
Nemasket Trans. Co., Express
.50
Traffic Equipment Co.
60.50
Shurtleff Hdw. Co., Supplies H. R. Bailey, Repairs Walter Rowley, Repairs
1.30
27.54
10.00
$171.26
FIRES
Merton Griffith, Brush
$7.20
John Fowler, Chimney
4.05
Dr. Higgins, Chimney
1.00
Palm, House
9.90
Hartford Bog, Brush
35.00
Matti Jokinen, Chimney
3.70
Fire Patrol, July 3-4
21.85
Slosberg, House
25.60
Carlson, Chimney
5.15
Sherman, Grass
2.70
Hacking, Brush
12.15
Dunham, Grass
4.70
Lucien Robbins, Brush
3.10
Wenham Garage
7.18
Emil Johnson, Chimney
7.90
John Mosher, House
2.10
Mary Nichols, Chimney
10.95
Jay Ward, Brush
2.70
Henry Atwood, Chimney
1.50
John Tubman, Telephone
6.00
Inspection and issuing permits
8.75
Jack Santos, Chimney
1.10
Jas. Thomas, Chimney
1.50
Thos. Laine, House
5.60
Ellis Atwood, House
2.70
Chandler Bog House
4.80
Philip Cole, Chimney
1.60
Ralph Linton, Chimney
1.60
Tillson, Grass
10.40
-59-
Annie McFarlin, Grass
6.70
Johns Pond, Brush
25.50
Melvin Garnett, Chimney
1.00
Paul Williams, Chimney
2.20
Oscar Lammi, Grass
2.20
Mary Kangas, Chimney
1.50
Jenney Bog, Bog
5.40
Andrew Lopes, Chimney
1.50
$258.48
FIRE EQUIPMENT
Wm. I. Ward, Insurance
$93.16
American LaFrance Co., Foamite
3.24
Henry Pink, Soda
4.35
Justin A. McCarthy, Hose
304.77
Jesse A. Holmes & Son
.55
Wenham Garage, Supplies and repairs
227.65
Russell Appling, Labor
9.50
Dolar Cote, Labor
1.00
John Tubman, Labor
18.90
Ammi Bolduc. Labor
1.00
Robert Melville, Labor
.50
$664.62
LIBRARY
New Eng. Tel. & Tel. Co., Telephone
$21.71
Myrtle Atwood, Services
225.20
Myrtle Atwood, Supplies and postage
2.97
P. F. Colliers
62.10
Arnold Telfer. Labor and stock
20.89
Leon C. Mills, Atty.
4.00
Marjorie E. Telfer, Services
1.20
Chilton Press
3.00
Art Metal Construction Co .- Racks
130.00
Library Book House, Books
96.35
Herman Goldberg Agency, Supplies
22.00
-60-
Mills Pub. Co. Junior Literary Guild
.88
107.15
6.00
Gladys Pignataro, Transportation Gaylord Bros. Inc.
21.95
$725.40
TREE WARDEN
Clarence Garnett, Labor
$122.00
A. John Halunen, Labor
25.50
Jesse A. Holmes & Son
3.30
A. S. Burgess, Filing saws
2.50
John Tubman, Labor and truck
363.30
Russell Appling, Labor
61.75
Edwin Bisbee, Labor
30.50
Edward Adams, Labor
4.00
Harry Morris, Labor
24.00
John Hacking, Labor
6.00
Albert Raymond, Labor
28.00
Frank Halunen, Labor
24.00
Henry Robidoux, Labor
12.00
Gordon Murray, Labor
12.00
Arvo Laine, Labor
24.00
Jas. Braddock, Labor
8.00
Aaron Arponen, Labor
20.00
Harold Braddock, Labor
24.00
Henry Pink, Fertilizer
4.27
$799.12
POLICE ACCOUNT
Myron Hayden, Services
$1,500.00
Myron Hayden, Postage
.75
John Halunen, Services
203.12
Wm. Stoddard, Services
6.58
Wenham Garage, New car
539.00
Wenham Garage, Supplies and repairs
70.34
Roby's Filling Station
21.48
-61-
Adams Garage
17.65
Sukeforth Service Station
1.67
Williams Filling Station
62.08
L. W. Jenney
13.32
H. W. Jordan
30.97
Chester Morse, Commitments
13.20
Chas. L. Bates, Lock-up
6.00
Comm. Pub. Safety, Pistol Permits
.45
Iver Johnson Co., Shells
2.36
Alton Shurtleff, Services
2.00
Rockland Trans. Co.
.75
Kate Mitchell, Matron
1.95
Town of Middleboro, Lock-up
15.35
Chilton Press
32.85
John O. Eaton, Gas & Supplies
44.28
Mills Pub. Co.
.88
Arthur C. Robidoux, pictures
10.00
Ralph Linton, Services
8.00
New Eng. Tel. & Tel. Co.
90.23
$2,694.38
SNOW ACCOUNT
Frank Weston, Supt.
90.45
Frank Weston, Labor and truck
21.38
Frank Weston, Sanding
33.00
Frank Weston, Plowing
290.00
Arne Johnson, Labor and truck
8.25
Arne Johnson, Plowing
,
242.50
Arne Johnson, Sanding
27.00
Waine Salminen, Labor
3.25
Herbert DeMoranville, Labor
3.25
Arthur Shanks, Labor
3.25
Albert Robbins, Labor
3.25
Norman Holmes, Plowing
292.50
E. S. Mosher, Sanding
13.50
Andrew Eames, Sanding
27.00
Daniel Dempsey, Sanding
14.63
-62-
Roger Weston, Labor
25.75
James Thomas, Labor
5.75
Nelson Thomas, Labor
2.00
Milton Braddock, Labor
4.75
Arnold Telfer, Labor
.75
Paul Penti, Sanding
31.88
Paul Penti, Labor and truck
9.00
Uno Penti, Labor
13.38
Ammy Bolduc, Labor
29.75
George Manseau, Labor
10.25
Ovid Manseau, Labor
4.13
Edwin Bisbee, Labor
2.50
John Carlson, Labor
8.75
Laurence Carmichael, Labor
12.38
Carl Johnson, Labor
34.75
Lloyd Thomas, Labor
3.25
John Hacking, Labor
1.25
John Jussilla, Labor
2.50
Paul Story, Labor
15.50
Jas. Peckham, Labor
2.75
Eino Halunen, Labor
2.50
Odillion Pelletier, Labor
4.50
Ernest Dunham, Labor
2.50
Warren Dionne, Labor
10.13
James Thomas, Jr., Labor
13.76
E. W. Systrom Co., Blades, angle irons
59.00
Est. T. T. Vaughan, Sand
3.60
$1,390.22
HIGHWAY DEPARTMENT, CHAPTER 81
Frank Weston, Supt.
$1,085.62
Frank Weston, Shovel
518.00
Frank Weston, Labor and truck
1,736.62
Arthur Braddock, Labor and truck
120.00
Arne Johnson, Labor and truck
111.75
Evangeline Centeio, Labor and truck
137.25
Oscar Carlson, Labor and truck
97.50
-63-
Carl Halunen, Labor and truck
42.00
Perez, Shurtleff, Labor and truck
13.50
State Prison, Supplies
293.78
Allen Eastman, Labor and truck
100.50
Manuel Thimas, Labor and truck Carl Johnson, Labor and truck
73.50
Milton Burghardt, Supplies
40.00
A. K. Finney, Roller
336.00
Terho Kaski, Labor and truck
225.75
Andrew Eames, Labor and truck
27.75
Eino Harju, Labor and truck
271.50
Charles Haynes, Labor and truck
30.00
Frank Robidoux, Labor
4.00
Albert Robbins, Labor
62.50
Herman Young, Labor
35.75
Theron Bumpus, Labor and truck
36.00
Paul Penti, Labor and truck
15.75
George Arponen, Labor
33.50
Wayne Salminen, Labor
82.50
Paul Story, Labor
8.00
E. S. Mosher, Labor and truck
194.25
Est. T. T. Vaughan, Sand
20.10
Verne Halunen, Labor
84.75
John Finney, Roller
126.50
D. H. Dempsey, Labor and truck
114.00
Barrett Co., Tarvia
1,218.37
Lake Ashford, Supplies
185.07
Leonard Heikkila, Labor and truck
72.00
Bradford Weston, Crushed stone
578.79
New England Asphalt Co.
184.07
Edward Rouske, Roller
111.00
J. A. Holmes, Gravel
5.00
Trimount Bituminous Co.
1,362.67
Shell Co., Oil
205.95
Katherine Ingham, Gravel
100.00
Solvay Sales Co.
120.00
Socony Vacuum Oil
329.62
Edward Baker, Rail cable, cement posts
399.00
N. E. Concrete Co., cement culvert
104.64
228.00
-64-
N. E. Metal Co., Metal culvert
24.58
M. Clare, Labor
62.75
Ralph Corshia, Labor
45.75
Joe Corshia, Labor
93.00
Ernest Dunham, Labor
102.25
Herbert DeMoranville, Labor
346.25
Aaron Arponen, Labor
171.25
Stewart Fowler, Labor
1.50
Ireton Bumpus, Labor
66.00
Leo Bolduc, Labor
111.63
James Braddock, Labor
173.75
Albert Fowler, Labor
4.75
Otto Johnson, Labor
32.50
Rupert Bumpus, Labor
46.00
Clarence Garnett, Labor
112.25
Wm. Erickson, Labor
26.25
Jas. Thomas. Mowing
60.00
Jas. Thomas, Grader
281.50
Matti Erickson, Labor
152.88
Edwin Bisbee, Labor
275.51
Robert Gray, Labor
298.26
Fred Horton, Labor
40.00
john Jussila, Labor
13.75
Frank Halunen, Labor
32.50
John Halunen, Labor
162.25
Harvey Halunen, Labor
16.00
Eino Halunen, Labor
33.75
Henry Robidoux, Labor
32.00
Chas. Kennedy, Labor
278.75
Chesley Knowlton, Labor
26.00
Jas. Peckham, Labor
7.00
Arvo Laine, Labor
158.75
Reino, Laine, Labor
81.25
George Salva, Labor
69.00
Frank Shanks, Labor
194.75
Laurence Shaw, Labor
100.25
Charles Pratt, Labor
68.50
Edwin Blake, Labor
205.63
Rudolph Salminen, Labor
31.25
-65-
Arthur Shanks, Labor
304.25
Toivo Kari, Labor
73.00
Paul Williams, Labor
20.00
Henry Texiera, Labor
51.25
Reino, Harju, Labor
46.75
Adelard Manseau, Labor
134.00
Clifford Morris, Labor
26.25
Ovid Manseau, Labor
57.00
Herbert Shaw, Labor
15.00
Thomas Roy, Labor
20.00
Odillion Pelletier, Labor
89.13
John Carlson, Labor
37.00
Theron Bumpus, Labor
19.75
Joe Silva, Labor
33.00
$16,249.17
CHAPTER 90, PURCHASE ST.
Mass. Bond & Insurance Co.
$44.86
State Prison Colony
58.75
Edward Baker Co.
258.00
$361.61
CHAPTER 90, EAST HEAD ROAD
Mass. Bond & Insurance Co.
$60.54
State Prison Colony
85.00
Edward Baker Co.
301.00
South Eastern Construction Co.
39.50
E. L. LeBaron Foundry
26.40
$512.44
CHAPTER 90, MAINTENANCE
Frank Weston, Supt.
$152.55
Frank Weston, Labor and truck
196.50
Eino Harju, Labor and truck
12.00
-
-66-
Frank Shanks, Labor
10.25
Ernest Dunham, Labor
15.50
E. S. Mosher, Labor and truck
14.25
Edward Rouske, Roller
69.00
A. Majahad, Labor and truck
17.25
John Halunen, Labor
17.25
Michael Clare, Labor
4.50
Bradford Weston, Stone
777.85
Charles Haynes, Labor and truck
13.50
Evangeline Centeio, Labor and truck
4.50
William Bisbee, Labor
4.00
Odillion Pelletier, Labor
6.25
Matti Erickson, Labor
17.75
George Salva, Labor
39.00
Paul Penti, Labor and truck
6.00
Thomas Bros., Grader
84.00
James Thomas, Grader man
30.00
Leo Bolduc, Labor
4.50
Edwin Bisbee, Labor
23.00
Adelard Manseau, Labor
52.50
Edwin Blake, Labor
66.63
Chesley Knowlton, Labor
21.25
Henry Andrade, Gravel
16.00
Arthur Shanks, Labor
67.63
Robert Gray, Labor
65.00
John Jussila, Labor
4.50
Shell Oil Co.
148.18
Herbert DeMoranville, Labor
37.00
Charles Kennedy, Labor
63.50
John Gray, Labor
4.50
Barrett Co.,
672.19
Old Colony Co., Crushed stone
260.60
$2,998.88
MEADOW ST.
Frank Weston, Supt. $128.70
Frank Weston, Labor and truck
165.75
-67-
Charles Pratt, Labor
26.25
Clarence Garnett, Labor
24.00
Frank Shanks, Labor
35.50
Henry Teixeira, Labor
16.00
Robert Gray, Labor
16.00
Charles Kennedy, Labor
61.50
Paul Williams, Labor
48.63
Richard Barnett, Labor
60.00
John Halunen, Labor
8.00
Jas. Braddock, Labor
36.50
Joe Silva, Labor
20.00
Herbert DeMoranville, Labor
38.25
Ernest Dunham, Labor
97.00
Ireton Bumpus, Labor
83.50
Ovid Manseau, Labor
38.25
Otto Johnson, Labor
38.50
Odillion Pelletier. Labor
24.00
Henry Robidoux, Labor
57.25
Matti Erickson, Labor
68.75
Michael Clare, Labor
37.25
Laurence Shaw, Labor
36.50
Fred Horton, Labor
57.25
George Salva, Labor
53.25
Aaron Arponen, Labor
79.00
Wm. Erickson, Labor
36.50
E. Laine, Labor
4.00
John Laine, Labor
20.50
Edwin Bisbee, Labor
11.00
Rupert Bumpus, Labor
28.00
Chesley Knowlton, Labor
40.00
Rudolph Salminen, Labor
47.50
Reino Harju, Labor
24.00
Perez Shurtleff, Labor and truck
54.75
Carl Halunen, Labor and truck
81.00
Ernest Shaw, Labor and truck
84.00
Verne Halunen, Labor and truck
73.50
Chas. Haynes, Labor and truck
60.00
Terho Kaski, Labor and truck
84.00
Frank Laine, Labor and truck
80.63
-68-
Andrew Eames, Labor and truck E. S. Mosher, Labor and truck
73.50
72.00
$2,230.46
PUBLIC SAFETY
Ralph Linton, Labor
$28.25
A. John Halunen, Labor
20.75
Jesse A. Holmes & Son, Paint and supplies
48.68
State Prison, Signs
20.80
H. R. Bailey, Supplies
10.00
Nemasket Trans. Co., express
.50
$128.98
GENERAL HIGHWAY
Walter Carmichael, Gas and supplies
$60.64
Roby's Service Station, Gas and supplies
29.09
H. W. Jordan, Gas and supplies
34.75
Carl Neimi, Land Damage
5.00
Mass. State Prison, Signs
7.20
Mass. Bonding & Ins. Co.,
28.59
H. S. Pink, Gas and supplies
61.79
Wenham Garage, Gas
6.12
Traffic Equipment Co.
105.90
Jesse A. Holmes & Son, Supplies
86.70
Paul Penti, Labor
4.50
H. C. McFarlin, Surveying
75.00
Edwin Bisbee, Labor
12.00
Odillion Pelletier, Labor
4.00
Wm. Bisbee, Labor
3.75
Shurtleff Hdw. Co.
1.39
Roger Williams, Gas and oil
3.48
Michael Joseph, Gravel
28.50
Henry Andrade, Gravel
240.40
Katherine Ingham, Gravel
50.00
Frank Weston, Supt.
3.60
Frank Weston, Telephone
7.60
-69-
H. R. Bailey, tools
25.00
Adams Garage
1.00
Aleksius Erickson, Labor
5.60
$891.60
W. P. A.
E. S. Mosher, Labor and truck
$89.25
Theron Bumpus, Labor and truck
156.00
Paul Penti, Labor and truck
358.50
Evangeline Centeio, Labor and truck
183.00
Andrew Eames, Labor and truck
125.25
Antone Gonsalves, Labor and truck
90.00
John Tubman, Truck
119.00
Chas. Haynes, Labor and truck
292.50
Carl Halunen, Labor and truck
123.00
Frank Weston, Labor
28.80
Frank Weston, Shovel
101.50
Frank Weston, Supt.
12.60
Frank Laine, Labor and truck
108.00
D. H. Dempsey, Labor and truck
249.00
Perez Shurtleff, Labor and truck
203.25
Manuel Thimas, Labor and truck
73.50
Allen Eastman, Labor and truck Andrew Paananen, Labor and truck
157.50
Oscar Carlson, Labor and truck
172.50
Arthur Braddock, Labor and truck
288.00
Anthony Majahad, Labor and truck
189.00
Leonard Heikkila, Labor and truck
90.00
Terho Kaski, Labor and truck Martin Thomas, Labor and truck
322.50
Carl Johnson, Labor and truck
206.25
Toivo Kallio, Labor and truck
247.50
Charles Kallio, Labor and truck
324.00
Eino Harju, Labor and truck
147.00
Arne Johnson, Labor and truck
230.25
James Thomas, Grader man Earl Ware, Services
8.80
79.48
159.00
73.50
-70-
B. W. Roby, Services 8.50
B. W. Roby, Mileage, 45 miles @ 6c 2.70
B. W. Roby, Postage .33
A. W. Peterson, Services
4.50
Maxim Motor Co., Prints
2.10
Chas. T. Henderson Co., First aid supplies
14.04
Jesse F. Morse, Medical supplies
6.53
Henry C. McFarland, Survey
8.00
A. W. Peterson, Recording deeds
6.06
Florence Washburn, Services
28.25
Edwin Bisbee, Services
1.00
Nemasket Transportation Co.
1.68
Durants Garage
1.95
Frank E. Barrows, Maps
10.00
Frank E. Barrows, Notary fees
6.50
J. W. Bradford, Supplies
5.00
J. E. Jordan Co., Supplies
8.14
W. S. Darley, First aid kit
4.33
Henry Pink, Supplies
7.05
Jas. Higgins & Son, Creosote
27.54
Plymouth Rock Hdw. Co., Supplies
1.40
Jesse Holmes & Son, Supplies
9.75
A. W. Peterson, Mileage, 26 miles @ 6c
1.56
$5,175.34
WORK RELIEF
Arthur Shanks, Labor
$15.00
Jas. Santarpia, Labor
4.00
Clarence Garnett, Labor
19.00
Harry Jordan, Supplies
1.50
Jas. B. Braddock, Labor
4.00
John F. Tubman, Labor
9.60
Simon Majahad, Labor
99.25
John Pouliot, Labor
4.90
$157.25
-71-
OLD HOME DAY
Myrtle Carleton, Treasurer
$200.00
LAND DAMAGE - HIGH AND BROOK STS.
Philip S. Cole
$74.01
L. B. R. Barker
13.60
Carolina Enquist
30.90
Fred A. Ward Estate
1.40
Est. of Lydia M. Robbins
18.50
Maurice Robbins
52.08
Chas. & Eleanor Martin
5.97
Michael Anthony
186.40
Frank Cole
42.45
Robbins Bros.
49.82
Leo M. and Lulu J. Anthony
4.00
Celeina Dorais & Noel E. Lapre
12.69
$491.82
INTEREST
Middleborough Trust Co.
$80.00
WORKMEN'S COMPENSATION ' INSURANCE
Samuel Cholerton
$443.14
VOCATIONAL EDUCATION
City of Brockton $28.20
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Report of State Auditor
December 14, 1939.
To the Board of Selectmen
Mr. Earl B. Ware, Chairman, Carver, Massachusetts
Gentlemen :
I submit herewith my report of an audit of the books and accounts of the town of Carver for the period from September 27, 1936 to November 8, 1939, made in accord- ance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. Herman B. Dine, Assistant Director of Accounts.
Very truly yours,
THEODORE N. WADDELL, Director of Accounts.
TNW: FC
Mr. Theodore N. Waddell 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 Carver for the period from September 27, 1936, the date of the pre- vious examination, to November 8, 1939, the following report being submitted thereon :
General ledger accounts were compiled and the appro- priation accounts were analyzed and checked to the amounts voted by the town as listed from the town clerk's record of town meetings, and a balance sheet, which is appended to this report, was prepared showing the finan- cial condition of the town on November 8, 1939. This
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balance sheet indicates that the financial condition of the town is excellent.
In listing the charges against appropriations it was noted that the salaries and expenses of several depart- ments are charged to an appropriation designated "Gen- eral Government." It is recommended that specific appro- priations be voted by the town for the salaries and ex- penses of each department.
The books and accounts of the late treasurer and of the present treasurer of the town were examined and checked. The recorded receipts were analyzed and compared with the records of the departments making payments to the treasurer, while the payments by the treasurer were checked with the selectmen's orders authorizing the dis- bursement of town funds.
The cash balance on November 8, 1939, was proved by actual count of the cash in the office and by a reconcilia- tion of the bank balance with a statement furnished by the bank in which town funds are deposited.
The payments on account of maturing debt and interest were proved with the amounts falling due and with the cancelled securities on file.
The savings bank books and securities representing the investments of the trust funds in the custody of the trustees and of the town treasurer were examined and listed. The income was proved and the transfers to the town were verified. It is recommended that income from the cemetery perpetual care funds be withdrawn and en- tered on the treasurer's cash book before any expenditures are made for the care of endowed lots and graves.
The tax titles taken by the town for unpaid taxes were examined and the amounts added to the tax title account were compared with the collector's records. It was noted that, in a number of cases, subsequent taxes have not been added to the tax title account, due to the property not having been assessed. The board of assessors should continue to assess property on which the town has ac- quired a tax title until foreclosure of the right of redemp- tion. The reported redemptions were checked with the
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receipts as recorded on the treasurer's cash book, and the tax titles on hand were listed, proved, and checked with the records in the Registry of Deeds.
The books and accounts of the late and present col- lectors of taxes were examined and checked. The taxes outstanding at the time of the previous examination were audited, and all subsequent commitments were proved to the warrants issued for their collection. The recorded receipts were checked with the payments to the treasurer, the abatements as recorded were compared with the asses- sors' records of abatements granted, and the outstanding accounts were listed and proved.
The charges for departmental accounts receivable were examined and checked. The recorded receipts were checked with the payments to the treasurer and the out- standing accounts were listed and proved.
The outstanding tax and departmental accounts on the books of the town as of November 8, 1939, were verified 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 transactions of the town clerk were ex- amined and checked. The recorded receipts for dog and sporting licenses were checked with the records of licenses issued, and the payments to the town treasurer were verified.
The surety bonds of the town officials required by law to furnish them for the faithful performance of their duties were examined and found to be in proper form.
The computation of the tax rates by the assessors for 1938 and 1939 were checked, and it was noted that ap- propriations from available funds voted at the annual town meetings for the years mentioned were not used in the determination of the tax rates for those years. At- tention is called to the provisions of Section 15A, Chapter 41, and Section 23, Chapter 59, General Laws, which must be carefully followed in order that the tax rates may be correctly computed.
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It is recommended that the board of selectmen keep a complete record of licenses and permits issued and that the cemetery commissioners keep a complete record of sales of lots and graves in order that receipts from these sources may be properly audited.
It is recommended that steps be taken toward the estab- lishment of a proper system of accounting, so that com- plete records may be available in a single town office and so that the true financial condition of the town may be de- termined at any time.
Attention is called to the fact that a report of the audit, or a summary of its essential features, should be pub- lished by the town clerk, thereby complying with Section 40, Chapter 44, General Laws.
In addition to the accounts mentioned, the records of all other departments collecting money for the town or committing bills for collection were examined and checked in detail.
There are appended to this report, in addition to the balance sheet, tables showing a reconciliation of the treasurer's cash, summaries of the tax, tax title, and de- partmental accounts, as well as tables showing the con- dition and transactions of the various trust funds.
While engaged in making 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,
HERMAN B. DINE,
Assistant Director of Accounts.
HBD:FC
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RECONCILIATION OF TREASURER'S CASH HENRY S. GRIFFITH, Treasurer
Balance September 27, 1936, $18,843.50
Receipts :
September 27 to Decem-
ber 31, 1936, $77,076.04
January 1 to February 28, 1937, 4,485.78
81,561.82
$100,405.32
Payments :
September 27 to Decem-
ber 31, 1936, $61,781.91
January 1 to February 28, 1937, 7,240.78
69,022.69
Balance February 28, 1937,
31,382.63
$100,405.32
JACK L. MARTIN, Treasurer
Balance March 1, 1937,
$31,382.63
Receipts :
March 1 to December 31, 1937, $119,748.06
1938, 140,137.26
259,885.32
$291,267.95
Payments,
March 1 to December 31, 1937, $124,491.87
1938, 145,613.00
$270,104.87
Balance December 31, 1938
21,163.08
$291,267.95
Balance January 1, 1939,
$21,163.08
Receipts January 1 to
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November 8, 1939,
Excess cash November 8, 1939,
127,364.40 3.20
$148,530.68
Payments January 1 to November 8, 1939, $91,693.08
Balance November 8, 1939 :
Cash in office, verified, $273.29 Middleborough Trust Company, 56,564.31
$148,530.68
MIDDLEBORO TRUST COMPANY
Balance November 8, 1939, per statement
$59,861.07
Balance November 8, 1939, per check book, $56,564.31
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