USA > Massachusetts > Norfolk County > Medfield > Town annual reports of Medfield 1940-1949 > Part 64
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37.00
Balance to Revenue
TOTAL
$3,275.00
Treasurer
Appropriation
$750.00
Payments:
Orion Wight, Treasurer
$500.00
Bond
100.00
Postage
99.72
Supplies
44.92
Dues, Collectors & Treas. Assoc.
1.00
745.64
Balance to Revenue
4.36
TOTAL
$750.00
Collector
Appropriation
$1,900.00
Payments:
Amos C. Kingsbury, Collector
$1,324.41
Bond
137.75
Dues, Collectors & Treas. Assoc.
1.00
Postage
82.50
Supplies
76.69
Printing
40.90
Clerical Hire
236.75
$1,900.00
Assessors
Appropriation
$1,600.00
Payments:
Carleton W. Kingsbury, Assessor 300.00
Harry E. Conway, Assessor 100.00
Joseph S. Kennedy, Assessor
100.00
Transcripts and listings
845.50
Supplies
209.39
2,905.26 369.74
500.00
112
Gas & Oil Dues, Assessors' Association
25.94
6.00
Postage
10.00
1,596.83
Balance to Revenue
3.17
TOTAL
$1,600.00
Town Clerk
Appropriation
$500.00
Payments:
C. Warren Kierstead, Town Clerk
400.00
Supplies & Postage
91.07
Bond
7.50
498.57
Balance to Revenue
1.43
TOTAL
$500.00
Election and Registration
Appropriation
$485.00
Payments:
C. Warren Kierstead, Registrar 25.00
Louise D. Brennan, Registrar
15.00
Anne Young, Registrar 15.00
Edward A. Sweeney, Registrar
15.00
Election Officers
180.00
Meals
25.12
Printing
88.00
Supplies & Postage
111.39
Balance to Revenue
10.49
TOTAL
$485.00
Town Hall
Balance forwarded January 1, 1947
$ 35.00
Appropriation
3,885.00
Transferred from Revenue
300.00
$4,220.00
Payments:
Janitor
$1,560.00
Telephone
159.81
Water
27.57
Fuel
1,066.96
113
474.51
70.00
Light Supplies and Equipment Repairs Painting
711.66
206.72
139.03
280.00
$4,151.75
Balance to Revenue
68.25
TOTAL
$4,220.00
Police
Appropriation
$6,288.00
Transfer from Reserve Fund
398.95
Transfer from Revenue
700.00
$7,386.95
Payments:
Coleman, J. Hogan, Chief
$2,741.00
Officers
2,581.20
Officers' Fees
87.20
Police Car Upkeep
742.16
Telephone
153.67
Radio
39.66
Supplies and Postage
51.53
Uniforms
255.05
Insurance
15.00
Dues, Police Chiefs' Association
10.00
Police Car-Purchase
700.00
Balance to Revenue
TOTAL
$7,386.95
Fire
Appropriation
$3,500.00
Transfer from Reserve Fund
2,500.00
$6,000.00
Payments:
Allan A. Kingsbury, Chief
$150.00
Edward Allen, Asst.
150.00
Kenneth R. Clark
100.00
$400.00
Payroll
3,028.00
Gas, Oil and Maintenance
281.04
Equipment and Hose
1,589.38
Telephone
37.37
Dues, Fire Chiefs' Association
11.00
$7,376.47 10.48
114
Supplies Insurance
95.25 157.50
$5,599.54 400.46
TOTAL
$6,000.00
Defense
Balance, January 1, 1947
$217.22
Transfer to Revenue
$217.22
Sealer
Appropriation
$150.00
Payments:
J. Fred Whittier, Sealer Supplies
8.44
Balance to Revenue
12.06
TOTAL
$150.00
Moth
Appropriation
$1,200.00
Payments:
Payroll
$462.85
Gas and Oil
39.08
Supplies
343.77
845.70
Transfer to Chain Saw
354.00
Balance to Revenue
.30
TOTAL
$1,200.00
Care of Trees
Appropriation
$1,500.00
Payments:
Payroll
$1,038.45
Gas and Oil
165.19
Equipment
45.64
Supplies
40.42
Contract
122.00
Balance to Revenue
88.30
TOTAL
$1,500.00
115
$1,411.70
Balance to Revenue
$129.50
137.94
Cutting Brush Appropriatoin Transfer from Reserve Fund
$1,000.00 43.34
$1,045.34
Payments:
Payroll
$918.30
Equipment
89.65
Gas and Oil
4.59
Supplies
32.80
1,045.34
Spraying Elms
Appropriation
$400.00
Payments:
Contract
400.00
Planting Trees
Appropriation
$200.00
Payments:
Payroll
$23.60
Seedlings
106.40
130.00
Balance to Revenue
70.00
TOTAL
$200.00
District Nurse
Appropriation
$550.00
Payments:
Madeleine I. Harding, District Nurse
550.00
Chain Saw-Special
Transfer from Moth
$354.00
Transfer from Revenue
289.00
Payments:
Chain Saw-Purchase
643.00
Health and Sanitation
Appropriation
$1,675.00
Payments:
Norfolk County Hospital
$547.50
Carleton V. Cheney, Inspector
150.00
Madeleine I. Harding-Board
25.00
C. W. Boyce, Board
20.83
$643.00
116
Francis X. Maguire, Inspector
100.00
A. R. Stagg, Board
25.00
G. W. Hinkley-Board 4.17
C. W. Kierstead, Clerk
400.75
Supplies and Other Expenses
17.38
Balance to Revenue
TOTAL
$1,675.00
County Hospital
Appropriation
$2,272.41
Payments:
Norfolk County Hospital
2,272.41
Public Dump
Appropriation
$300.00
Transfer from Reserve Fund
125.00
$425.00
Payments:
Payroll
$191.00
Truck and Tractor
155.00
Fill
79.00
425.00
Sewer
Appropriation
$1,275.00
Payments:
Myron H. Smith-Board
$25.00
W. B. Frothingham-Board
25.00
Payroll
792.85
Equipment
35.72
Truck
302.45
Other Expenses
47.00
1,228.02
Balance to Revenue
46.98
$1,275.00
Highways
Appropriation
$13,000.00
Payments:
F. G. Haley, Clerk
$1,300.00
Payroll
2,940.93
Supplies and Equipment
762.94
1,290.63 384.37
117
Asphalt, Stone and Gravel Gas and Oil and Upkeep
566.03 1,234.61
Transfer to Highways, Chapter 81 Balance to Revenue
$6,804.51 6,150.00 45.49
Total
$13,000.00
Highways-Chapter 81
Transfer from Highways
$6,150.00
State Aid to Highways
9,225.00
----
$15,375.00
Payments:
Payroll
$6,840.58
Trucks, Grader and Equip. Hire
3,765.20
Sand and Gravel
1,349.84
Tar and Patch
3,015.74
Supplies and Other Expenses
403.36
$15,374.72
Balance to Revenue
.28
Total
$15,375.00
Highways-Chapter 90
Appropriation
$700.00
County Aid to Highways
1,400.00
$2,100.00
Payments:
Payroll
$733.49
Trucks, Grader & Equipment Hire
290.40
Sand and Gravel
212.50
Tar and Patch
858.09
Balance to Revenue
5.52
Total
$2,100.00
Hospital Road-Chapter 90
Balance January 1, 1947
$3,766.05
Appropriation
2,500.00
Borrowing
35,500.00
41,766.05
Payments:
Payroll
Trucks and Equipment
$3,5544.65 453.22
118
$2,100.00
Sand and Gravel Tar and Patch Supplies and Other Expenses
13,297.83 30.61 63.45
$17,389.76
Balance, December 31, 1947
24,376.29
Total
$41,766.05
Purchase-Gravely Tractor
Balance, January 1, 1947
$560.00
Payments:
Gravely Tractor-Purchase
540.25
Balance to Revenue
19.75
TOTAL
$560.00
Guard Rails
Appropriation
$300.00
Payments:
Payroll
223.80
Equipment
14.50
Supplies
60.85
299.15
Balance to Revenue
.85
TOTAL
$300.00
Bridges
Appropriation
$200.00
Payments:
Payroll
198.990
Balance to Revenue
1.10
TOTAL
$200.00
Sidewalks
Appropriation
$500.00
Payments:
Payroll
272.60
Sand and Asphalt
80.52
Balance to Revenue
146.88
TOTAL
$500.00
Oak Street Drainage-Special
353.12
Appropriation
$900.00
119
Payments: Payroll Pipe Contractor
136.45 340.25 420.00
896.70
Balance to Revenue
3.30
TOTAL
$900.00
Snow
Appropriation
$8,000.00
Transfer from Reserve
1,688.00
Transfer from Revenue
2,150.00
$11,838.00
Payments:
Payroll
$9,617.58
Trucks and Plows
641.24
Sand and Calcium
726.81
Supplies
53.30
Meals
27.62
Equipment and Maintenance
760.78
$11,827.33
Balance to Revenue
10.67
Total
$11,838.00
Snow Plow and Bulldozer - Special
Transfer from Revenue
$755.00
Balance, December 31, 1947
$755.00
Street Lights
Balance, January 1, 1947
$595.07
Appropriation
5,079.00
Transfer from Revenue
474.68
$6,148.75
Payments:
Boston Edison Company
$5,614.50
Balance, December 31, 1947
534.25
Total
$6,148.75
Road Machinery Operation
Transfer from Machinery Revenue
$3,175.00
Transfer Required as of December 31, 1947
497.87
$3,672.87
120
Payments: Boston Edison Company Balance, December 31, 1947
$5,614.50 534.25
Total
$6,148.75
Road Machinery Operation
Transfer from Machinery Revenue
$3,175.00
Transfer Required as of December 31, 1947
497.87
$3,672.87
Payments:
Operation and Upkeep
$3,435.63
Transfer required as of January 1. 1947
237.24
Total
$3,672.87
Public Welfare - Board
Payments:
Herbert E. Burr-Board
$250.00
Lawton B. Kingsbury
83.33
Harold A. MacKay-Board
141.67
Richard E. Huebener-Board
25.00
$500.00
Public Welfare
Appropriation
$4,500.00
Transfer from Rserve Fund
50.00
$4,550.00
Payments:
State
$1,168.68
City of Boston
169.02
Care and Expenses
3,205.82
$4,543.52
Balance to Revenue
6.48
Total
$4,550.00
Old Age Assistance
.
Appropriation
$22,000.00
Payments:
Old Age Assistance
$21,528.72
Balance to Revenue
471.28
Total
$22,000.00
121
Old Age Assistance-Federal
Balance, January 1, 1947 Federal Grants
$502.223
11,724.76
$12,226.99
Payments:
Old Age Assistance
$10,985.72
Balance, December 31, 1947
1,241.27
$12,226.99
Old Age Assistance-Administration
Appropriation
$350.00
Payments:
Payroll
$350.00
Old Age Assistance-Administration-Federal
Balance, January 1, 1947
$25.22
Federal Grants
394.09
$419.31
Payments:
Payroll
$136.69
Postage, Supplies and Other Expenses
259.09
Balance, December 31, 1947
23.53
Total
$419.31
Aid To Dependent Children
$2,000.00
Appropriation Refund
50.00
$2,050.00
Payments:
Assistance
$1,958.88
Balance to Revenue
91.12
Total
$2,050.00
Aid To Dependent Children-Federal
Balance-January 1, 1947 Federal Grants
$85.81
892.53
$978.34
122
1
--
-----
$395.78
Payments: Assistance Balance, December 31, 1947
$776.05 202.29
Total
$978.34
Aid To Dependent Children-Administration
Appropriation
$100.00
Payments:
Payroll
78.25
Balance to Revenue
21.75
Total
$100.00
Aid To Dependent Children-Administration-Federal
Balance, January 1, 1947
$28.51
Payments:
Payroll
$12.00
Postage, Supplies and OtherExpenses
14.50
$26.50
Balance, December 31, 194 7
2.01
Total
$28.51
Veterans Aid
Appropriation
$6,000.00
Payments:
Assistance
$3,435.56
Balance to Revenue
2,564.44
Total
$6,000.00
Schools
Appropriation
$3,500.00
Payments:
Payroll
$308.60
Lime and Seed
140.13
Surveying
40.00
Grader and Equipment Hire
2,404.60
$2,893.33
Balance, December 31, 1947
Total
$3,500.00
School Building Committee
Balance, January 1, 1947
$116.47
$116.47
Balance, December 31, 1947
606.67
123
Reconditioning High School Building
Balance, January 1, 1947 Payments
$965.09
$965.09
George Deen Fund
Balance, January 1, 1947
$189.50
Payments:
Payroll
$50.00
Balance, December 31, 1947
139.50
Total
$189.50
Vocational Education-Tuition
Appropriation
$250.00
Payments:
City of Newton
$13.20
Town of Framingham
26.55
Town of Norwood
153.00
$192.75
Balance to Revenue
57.25
Evening Practical Arts
Appropriation
$50.00
Payments:
Payroll and Janitor Balance to Revenue
15.00
Total
$50.00
Library
Transfer from Granville Dailey Library Trust
$2,926.10
Transfer from Revenue
168.01
$3,094.11
Payments:
Librarian and Assistants
$1,236.00
Janitors
637.00
Books and Periodicals
448.50
Fuel
310.25
Light
154.02
Telephone
30.62
Repairs
117.15
Supplies and Other Expenses
160.57
$3,094.11
1
124
$250.00
$35.00
Metacomet Park
Appropriation
$350.00
Payments: Balance to Revenue
23.51
Total
$350.00
Contingent
Appropriation
$1,320.00
Payments:
Printing Town Reports
$724.75
Care Town Clock
40.00
Advertising
3.00
Legal Expenses
34.43
Other Expenses
161.00
Dues
26.75
$989.93
Balance to Revenue
330.07
Total
$1,320.00
Fire Insurance
Appropriation
$1,950.00
Payments:
$1,904.72
Balance to Revenue
45.28
$1,950.00
Liability Insurance
Appropriation
$950.00
Transfer from Reserve Fund
24.54
$974.54
Payments:
Premiums
$974.54
Memorial Day
Appropriation
$300.00
Transfer from Reserve Fund
168.00
$468.00
Payments:
Music
Decorations
$210.00 75.00
125
.
$326.49
-----
Other Expenses Programs and Advertising
150.13 32.25
Balance to Revenue
$467.38 .62
Total
$468.00
Park and Planning Board
Appropriation
$600.00
Payments:
General Care
$410.00
Tennis Court
115.05
Baseball Diamond
28.35
Supplies and Other Expenses
46.51
$599.91
Balance to Revenue
.09
Total
$600.00
Reserve Fund
Appropriation
$2,500.00
Transfer:
Snow
$1,688.00
Police
398.95
Memorial Day
168.00
Public Dump
125.00
Public Welfare
50.00
Cutting Brush
45.34
Liability Insurance
24.54
Balance to Revenue
.17
$2,500.00
Water Department
Appropriation
$9,675.00
Payments:
Truck-Purchase
$600.00
Myron F. Smith-Board
25.000
W. B. Frothingham-Board
25.00
Payroll
1,763.85
Truck
40.38
Postage and Supplies
161.43
Purchase of Water
3,157.16
Bond
10.00
--------- 1
1
- 1
-- --------- -------- 1 1
1
126
$2,499.83
Pipe and Equipment Gas and Oil
1,435.28 52.87
$7,270.97 2,404.03
$9,675.00
Veterans Housing Committee
Transfer from Revenue
$100.00
Payments:
$9.000
Postage Balance, December 31, 1947
91.00
$100.00
Veterans Services Administration
Transfer from Revenue
$150.00
Payments:
Supplies
$75.00
Printing
11.00
Postage
23.19
$109.19
Balance to Revenue
.81
Balance, December 31, 1947
40.00
$150.00
Water-Nebo Street
Balance, January 1, 1947
$95.19
Payments:
Fill
$93.10
Balance to Revenue
2.09
$95.19
Water-Pine Street
Transfer from Revenue
$2,500.00
Payments:
Payroll
$182.40
Pipe and Equipment
209.28
Supplies
11.10
$402.78
Balance, December 31, 1947
2,097.22
$2,500.00
127
Balance, December 31, 1947
Cemetery
Appropriation Transfer from Cemetery Trust Income
$3,500.00 512.55
Payments:
Payroll
$2,939.55
Trucks and Equipment Hire
120.20
Supplies and Other Expenses
816.40
Cemetery Service
136.40
$4,012.55
Cemetery-New Section
Balance, January 1, 1947 Transfer from Sale of Lots
$15.89
-
--
$195.89
Payments:
Payroll
$124.10
Trucks and Equipment Hire
32.01
Supplies and Other Expenses
32.48
$188.59
Balance, December 31, 1947
7.30
Total
$195.89
Cemetery-Wall
Appropriation
$500.00
Transfer from Cemetery Trust Income
44.24
$544.24
Payments:
Payroll
$128.35
Contractor
415.89
$544.24
Interest
Appropriation
$4,032.50
Refund
2.93
$4,035.43
Payments:
Interest on Loans:
Water
$1,705.00
School
1,927.50
Revenue
373.06
$4,005.56
Balance to Revenue
29.87
Total
$4,035.43
128
$4,012.55
180.00
Maturing Debt Appropriation
$21,000.00
Payments:
Town Debt-Water
School
$11,000.00 10,000.00
$21,000.00
EXPENDITURES-1947
General Government:
Executive
$2,905.26
Treasurer
745.64
Collector
1,900.00
Asssessors
1,596.83
Town Clerk
498.57
Election and Registration
474.51
Town Hall
4,151.75
$12,272.56
Protection of Persons and Property:
Police
$7,376.47
Fire
5,599.54
Sealer
137.94
Moth
845.70
Care of Trees
1,411.70
Cutting Brush
1,045.34
Spraying Elms
400.00
Planting Trees
130.00
Chain Saw
643.00
$17,589.69
--
Health and Sanitation:
County Hospital
$2,272.41
District Nurse
550.00
Health
1,290.63
Sewer Maintenance
1,228.02
Public Dump
425.00
$5,766.06
Highways:
General Highways
$6,804.51
Chapter 81
15,374.72
Chapter 90
2,094.48
Guard Rails
299.15
Bridges
198.90
Sidewalks
1
353.12
Snow
11,827.33
Street Lights
5,614.50
Hospital Road
17,389.76
-
129
Road Machinery Oak Street Drainage Gravely Tractor
3,435.63
896.70
540.25
- -
$64,829.05
Old Age Assistance:
Board of Public Welfare
$500.00
Public Welfare-Assistance
4,543.52
Aid to Dependent Children
2,839.68
Old Age Assistance
33,260.22
$41,143.42
Veterans Benefits:
Veterans Services, Administration
$109.19
Housing Committee
9.00
Veterans Benefits
3,435.56
Schools and Libraries:
Cchools
$55,676.94
School Building Committee
965.09
Evening Practical Arts
35.00
Vocational Education Tuition
192.75
George Dean Fund
50.00
Library
3,094.11
$60,013.89
Water and Cemeteries:
Water
$6,670.97
Nebo St. Extension
93.10
Pine St. Extension
402.78
Truck Purchase
600.00
Cemeteries
4,475.38
Maturing Debt
21,000.00
Revenue Loans
50,000.00
Temporary Loans-Highways
10,225.00
State Audit Assessment
1,164.08
State and County Taxes:
State-Park
$162.20
County
3,456.71
State
2,400.00
$6,018.91
Dog Licenses
772.80
Cemetery Perpetual Care Funds-Invested
2,400.00
County Retirement Plan Funds-Invested
848.46
Withheld Taxes
5,591.40
Refunds:
Water Rates
13.65
Taxes
406.96
Motor Vehicles Excise Taxes
4.65
Tailings
12.75
130
-----
--- -----
$3,553.75
$12,512.23
Contingent Interest on Town Debt Fire Insurance Liability Insurance
989.93 4,005.56
1,904.72 974.54
Parks and Planning:
Metacomet Park
$326.49
School Athletic Field
2,893.33
Park and Planning Committee
5.99.91
$3,819.73
Memorial Day
467.38
Balance Cash on Hand Dec. 31, 1947
118,183.00
Total
$446,484.17
Trust Funds (In Custody of Town Treasurer)
Balance as of December 31, 1947
$110,913.79
Library Trust Funds
$9,000.00
Moses Ellis Post 117 G. A. R. Fund
2,967.01
Cemetery Perpetual Care
29,675.00
Granville F. Dailey Trust-Library
69,271.78
$110,913.79
Trust Fund Income 1947
School Trust Fund:
Balance as of December 31 1946
$53.44
Balance as of December 31, 1947
53.44
Library Trust Fund:
Balance as of December 31, 1946 Interest:
$1,158.67
Home Savings
$30.00
Massachusetts Savings Bank
30.00
Dedham Institution for Savings
40.00
Provident Inst. for Savings
60.00
$160.00
Balance as of December 31, 1947
$1,318.67
Cemetery Perpetual Care:
Balance as of December 31, 1946 Interest:
$78.24
Massachusetts Savings Bank U. S. Treasury Department
$109.62
5.00
131
--- -------- 1 1
1
Dedham Institution for Savings Home Savings Bank
364.25 23.62
$502.49
Transfer to Cemetery Expenses
556.79
Balance as of December 31, 1947
$23.94
Granville F. Dailey Trust Income
Balance as of December 31, 1947 Interest and Dividends:
$1,518.04
Dedham Institution for Savings
$722.64
Bethlehem Steel
140.00
Guaranty Trust
129.00
General Electric
96.00
Consolidated Edison
100.00
F. W. Woolworth Co.
50.00
General Motors
120.00
Atchison, Topeka & Santa Fe
200.00
U. S. Treasury
250.00
American Tel. & Tel.
150.00
$1,957.64
Total
$3,475.68
Transfer to Library Expenses
2,926.10
Balance as of December 31, 1947
$549.58
Outstanding Town Debt as of December 31, 1947
Net Fixed Debt
$163,000.00
Inside Debt Limit
11/2 % High School
$56,000.00
Nebo Street-Water Loan
4,000.00
Outside Debt Limit
31/2 % Water Loan
$38 000.00
11/2 % High School
65,000.00
$163,000.00
132
$580.73
BALANCE SHEET December 31, 1947 ASSETS
Cash in Bank and Office
$118,183.00
Accounts Receivable:
Taxes: Levy of 1937
$42.00
1938
58.00
1939
70.00
1940
39.96
1941
92.98
1942
135.18
1943
83.80
1944
248.41
1945
607.68
1946
5,095.63
1947
13,218.47
$19,692.11
Motor Vehicle Taxes:
1940
11.00
1941
41.82
1942
63.90
1943
49.60
1944
167.28
1945
148.91
1946
278.88
1947
1,629.21
$2,390.60
Special Assessment-Sewers
1932-1938
200.83
Committed Interest-Sewers 1932-1938
48.08
Tax Titles
1,352.43
Departmental:
Cemetery-Annual Care
$3,911.50
Cemetery-Sale of Lots
230.00
Old Age Assistance
1,419.31
Health
541.42
Public Welfare
1,149.42
Aid to Dependent Children
232.12
Water Rates
$4,478.51
Water Service
58.30
Liens
50.52
$4,587.33
133
1
$4,141.50
BALANCE SHEET-Continued December 31, 1947 ASSETS-Continued
State Aid and County Aid-Highways
State
County
$5,619.72 702.46
$6,322.18 497.87
Road Machinery Operating Fund
Overlay Deficits:
1937
$2.00
1938
20.00
1939
8.00
1940
24.00
1941
18.00
1942
100.00
1943
221.54
1944
125.72
$519.26
Total
$161 277.46
LIABILITIES AND RESERVES
Temporary Loans:
Anticipation of Revenue
$50,000.00
Anticipation of Reimbursement
10,62500
State Parks Tax
59.93
Old Age Assistance-Recovery
269.00
Tailings
963.46
Withheld Taxes
2,003.70
Sale, Cemetery Lots
600.00
Sale Tax Possessed Property
125.00
County Tax
719.54
County Hospital
882.02
Trust Fund Income:
School
$53.44
Library
1,318.67
Granville Dailey
549.58
Cemetery
23.94
$1,945.63
Road Machinery Funds
534.33
Federal Grants:
Old Age Assistance
$1,264.80
Aid to Dependent Children
204.30
$1,469.10
- 134
BALANCE SHEET-Continued December 31, 1947
LIABILITIES AND RESERVES-Continued
George Deen Funds
139.50 8,108.37
Appropriations Balances
Hospital Road Appropriation
24,376.29 320.83
Reserve Fund-Overlay Surplus
Overlay:
Reserved for Abatement-1945
$453.91
Reserved for Abatement-1946
385.31
Reserved for Abatement-1947
2,509.62
$3,348.84
Revenue Reserved Until Collected:
Motor Vehicle Excise
$2,390.60
Special Asssessments
248.91
Tax Titles
1,352.43
Health
541.42
Old Age Assistance
1,419.31
Public Welfare
1,149.42
Aid to Dependent Children
232.12
Cemetery Care
3,911.50
Cemetery Sale of Lots
230.00
$11,475.71
Water Rates
$4,478.51
Water Service
58.30
Water Liens
50.52
$4 587.33
Surplus Revenue
38,723.88
Total
$161,277.46
The foregoing report is an account of the financial trans- actions and standing of the Town of Medfield for the year 1947.
LESLIE J. HOWLETT,
Town Accountant
135
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--- -- -------
THE COMMONWEALTH OF MASSACHUSETTS Department of Corporations and Taxation Division of Accounts
November 19, 1947
To the Board of Selectmen,
Mr. Frank G. Haley, Chairman, Medfield, Massachusetts.
Gentlemen:
I submit herewith my report of an audit of the books and accounts of the town of Medfield for the period from June 21, 1946 to August 23, 1947, made in accordance with the provi- sions 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,
FRANCIS X. LANG,
Director of Accounts.
Mr. Francis X. Lang, 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 Medfield for the period from June 21, 1946, the date of the previous ex- amination, to August 23, 1947, and report thereon as follows:
The financial transactions, as recorded on the books of the several departments receiving or disbursing money for the town or committing bills for collection, were examined, checked, and verified by comparison with the records in the office of the town accountant and the town treasurer.
The books and accounts of the town accountant were ex- amined and checked in detail. The recorded receipts were checked with the treasurer's records and with the records of other departments collecting money for the town, while the recorded payments were compared with the selectmen's war- rants authorizing the treasurer to disburse town funds. The appropriations as listed from the town clerk's records of town meetings, and the transfers from the reserve fund as shown
136
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by the records of the finance committee were checked with the ledger accounts.
The ledger accounts were analyzed, and a balance sheet, showing the financial condition of the town on August 23, 1947, was prepared and is appended to this report.
The computation of the tax rate for 1947 by the assessors was checked and compared with the accountant's ledger accounts.
The books and accounts of the town treasurer were ex- amined and checked. The footings of the cash book were proved and the recorded receipts were analyzed and compared with the records of the departments making payments to the treasurer, with other sources from which money was paid into the town treasury, and with the town accountant's books. The payments as recorded were checked with the treasury warrants.
The cash balance on August 23, 1947 was proved by re- conciliation of the bank balance with a statement furnished by the bank of deposit and by verification of the cash in the office.
The recorded payments on account of maturing debt and interest were proved with the amounts falling due and with the cancelled securities and coupons on file.
The savings bank books and securities representing the investment of trust funds in custody of the town treasurer and of the selectmen were examined and listed, the income, the transfers to the town, and the balances being proved.
The records of tax titles held by the town were examined and checked. The amounts added to the tax title account were compared with the collector's records, the reported redemptions were checked, and the tax titles on hand were listed, reconciled with the accountant's ledger accounts, and checked with the records in the Registry of Deeds.
The books and accounts of the tax collector were examined and checked. The taxes and assessments outstanding at the time of the previous examination, as well as all subsequent commitment lists, were audited and compared with the assessor's warrants issued for their collection. The reported payments to the treasurer were verified, the recorded abate- ments were checked with the assessors' records, the taxes transferred to the tax title account were proved, and the out- standing accounts were listed and reconciled.
The tax collector should make weekly payments to the treasurer of all collections during the preceding week, as re- quired by Section 2, Chapter 60, General Laws, and a deter- mined effort should be made by him to secure prompt settle-
137
S.
nd 1, vi. a or
ment of the tax and excise levies of prior years which date as far back as 1937.
The records of departmental and water accounts receivable were examined and checked. The receipts, as recorded, were compared with the treasurer's cash book, the abatements were compared with the records of the departments authorized to grant such credits, and the outstanding accounts were listed and proved.
Verification of the outstanding tax, excise, and water ac- counts was obtained 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 selectmen's records of licenses and permits issued were examined and checked and the payments to the town treasurer were verified.
The financial accounts of the town clerk were examined and checked. The reported receipts from dog, sporting, and other licenses issued were examined, the payments to the State and town being verified and the cash balance being proved by actual count of the cash on hand.
The surety bonds furnished by the several officials re- quired to file such surety were examined and found to be in proper form.
The records of receipts of the sealer of weights and measures, of the health and library departments, as well as of all other departments collecting money or committing bills for collection, were checked with the treasurer's and the accountant's books.
It is recommended that cemetery department receipts for interments and foundations be paid over to the treasurer as required by Section 53, Chapter 44, General Laws, and that payments to employees for services rendered be paid from an appropriation provided therefor by town meeting vote.
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