USA > Massachusetts > Norfolk County > Medfield > Town annual reports of Medfield 1940-1949 > Part 8
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Attention is also called to the fact that expenditures for highway projects carried on by the town in conjunction with the State and the County may not exceed the aggregate amount of the appropriation voted by the town, together with the amounts actually received on account of allotments. Whenever the reimbursements from the State and County are not received in time to provide funds for payment of pay-rolls and materials, temporary loans under the pro- visions of Section 6A, Chapter 44, General Laws, may be issued by the treasurer.
The recorded payments on account of maturing debt and interest were checked with the amounts falling due and with the cancelled securities and coupons on file.
The securities and savings bank books representing the investment of the trust funds in the custody of the town treasurer were listed, the income and transfers to the town being verified.
The records of tax titles held by the town were examined. The taxes and assessments added to the tax title account were compared with the collector's records, the recorded redemptions and foreclosures were verified, and the tax titles on hand were listed, reconciled with the accountant's ledger, and checked with the records in the Registry of Deeds.
The books and accounts of the collector of taxes were examined and checked in detail. The tax and assessment accounts outstanding at the time of the previous examination were audited, and all subsequent commitments were proved.
The payments to the treasurer by the collector were checked to the books of the treasurer and the town accountant, the abatements as recorded were com- pared with the assessors' record of abatements granted, the entries on the cash books were checked in detail to the commitment book postings, and the out- standing accounts were listed and reconciled with the town accountant's ledger accounts.
The outstanding accounts were further verified by sending notices to a number of persons whose names appeared on the books as owing money to the town and from the replies received it appears that the accounts, as listed, are correct.
Schedules showing a reconciliation of the collector's cash, together with sum- maries of the tax and assessment accounts, are appended to this report.
The assessors' records were examined and checked in detail. All abatements granted by the assessors should be promptly reported to the collector and the town accountant.
The financial records of the town clerk were examined and checked in detail. The records of receipts for town licenses were compared with the payments to the treasurer as shown by the books of the treasurer and the accountant.
132
The recorded receipts from dog and sporting licenses were checked and the pay- ments to the town and State were verified.
The surety bonds of the officials required by law to furnish them were examined and found to be in proper form.
The records of water charges were examined and checked. The collections as recorded were compared with the payments to the treasurer, the abatements were checked, and the outstanding accounts were listed and reconciled with the ac- countant's ledger.
It was found, in checking the water department payments to the treasurer, that the sum of $227.47 was paid to the treasurer on June 30, 1939, without any entries being made on the water department cash book to indicate the individual con- sumers' accounts to which the above sum is applicable. Since it has been the practice to destroy the stubs of receipted water bills after entry has been made on the books, it was impossible, in the course of this audit, to allocate the above sum to the proper consumers' accounts. Verification notices were mailed to a number of persons whose names appeared on the books of the water department as owing money to the town, but the replies received thereto did not indicate to what accounts the above-mentioned sum should be credited. The $227.47 was therefore entered on the ledger as "Unidentified Water Receipts" to be held subject to determination of the detailed accounts included therein.
It is important that the provisions of Sections 42A to 42D, inclusive, Chapter 40, General Laws, as amended, be closely followed in committing water liens to the collector and in adding unpaid water liens to the next annual tax.
In addition to the departments mentioned, the recorded receipts from the selectmen, sealer of weights and measures, of the health and public welfare depart- ments, as well as of all other departments not previously mentioned, were examined and checked in detail, the payments to the town treasurer being compared with the treasurer's and accountant's books.
Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the town treasurer's cash, summaries of tax titles, water, and departmental accounts, as well as tables showing the condition and transactions of the various trust funds.
For the cooperation received from the several officials during the progress of the audit, I wish, on behalf of my assistants and for myself, to express apprecia- tion.
Respectfully submitted,
HERMAN B. DINE
Assistant Director of Accounts
133
1
---- ----
RECONCILIATION OF TREASURER'S CASH
Balance November 11, 1936
$ 49,025.15
Receipts:
November 11 to December 31, 1936
$ 24,327.76 227,874.47
1938
258,018.92
510,221.15
$559,246.30
Payments:
November 11 to December 31, 1936
$ 42,882.79 235,559.68
1937
220,608.54
Balance December 31, 1938
$499,051.01 60,195.29
$559,246.30
Balance January 1, 1939
$ 60,195.29
Receipts January 1 to December 4, 1939
182,500.87
$242,696.16
Payments January 1 to December 4, 1939
$212,706.40
Balance December 4, 1939
29,989.76
$242,696.16
Balance December 4, 1939, per cash book
$ 29,989.76
Unidentified receipts December 4, 1939
7.71
$ 29,997.47
Balance December 4, 1939:
Norfolk County Trust Company, Dedham
$ 28,016.76
Cash in office, verified
1,980.71
$ 29,997.47
Norfolk County Trust Company, Dedham
Balance December 4, 1939, per statement
$ 30,582.55
Balance December 4, 1939, per check register
$ 28,016.76
Outstanding checks December 4, 1939, per list
2,565.79
$ 30,582.55
RECONCILIATION OF COLLECTOR'S CASH Amos C. Kingsbury, Collector
Balances December 4, 1939, per tables:
Taxes 1934
$ 2.00
Taxes 1935
5.00
Taxes 1936
17.76
Taxes 1937
670.29
Taxes 1938
787.19
134
1937
1938
2267.19 1.00
Old age assistance taxes 1932
Motor vehicle excise taxes 1932
1.22
Motor vehicle excise taxes 1935
6.31
Motor vehicle excise taxes 1936
18.00
Motor vehicle excise taxes 1937
6.91
Motor vehicle excise taxes 1938
2.00
Motor vehicle excise taxes 1939
55.67
Interest and costs on taxes 1937
33.49
Interest on taxes 1938
30.61
Interest on motor vehicle excise taxes 1935
.95
Interest on motor vehicle excise taxes 1936
.94
Interest on motor vehicle excise taxes 1937
.48
$ 3,907.01
Excess cash in office December 4, 1939,
transferred to Amos C. Kingsbury,
Collector-discrepancy account (See footnote, page 135)
156.92
$ 4,063.93
Balance December 4, 1939:
Cash in office, verified
$
4,063.93
Amos C. Kingsbury, Collector-Discrepancy Account (See footnote, page 135)
Underpayments to treasurer, per tables:
Taxes 1937
$ 156.65
Taxes 1938
4.00
Taxes 1939
5.64
Motor vehicle excise taxes 1936
.50
Motor vehicle excise taxes 1938
20.01
Motor vehicle excise taxes 1939
30.87
Interest on taxes 1935
.10
Interest on motor vehicle excise taxes 1937
.13
Excess cash December 4, 1939
226.11
$ 444.01
Overpayments to treasurer, per tables:
Taxes 1933
$ 8.70
Taxes 1934
3.85
Note-The appearance of the words discrepancy account throughout the Tax Collector's accounts might cause misunderstanding. Actually there was a net overpayment by the Collector to the town of $69.19 which was returned to him.
135
$ 217.90
Taxes 1939
Taxes 1936
27.46
Taxes 1937
.49
Taxes 1938
202.38
Taxes 1939
17.40
Motor vehicle excise taxes 1933
2.00
Motor vehicle excise taxes 1936
.08
--
Motor vehicle excise taxes 1937
.12
Motor vehicle excise taxes 1938
.13
Motor vehicle excise taxes 1939
23.93
Moth assessments 1936
.30
Interest on motor vehicle excise taxes 1933
.25
$ 287.09
Excess cash in office December 4, 1939, transferred from reconciliation of collector's cash
156.92
$ 444.01
TAXES-1932
Outstanding November 11, 1936
$ 50.06
Payments to treasurer:
November 11 to December 31, 1936 $ 1.71
1937
27.94
Abatements 1937
$ 29.65 20.41
$ 50.06
TAXES-1933
Outstanding November 11, 1936
Payments to treasurer:
November 11 to December 31, 1936 $ 6.02
81.70
Abatements 1937
$ 87.72 103.20
$ 190.92
Audit adjustments:
Overpayments to treasurer trans- ferred to Amos C. Kingsbury, Col- lector-discrepancy account (See footnote, page 135)
$ 8.70
Unlocated difference
.10
Outstanding December 4, 1939, per list
$ 8.80
TAXES-1934
$ 8.80
Outstanding November 11, 1936
$
4,463.13
136
$ 190.92
1937
Payments to treasurer:
November 11 to December 31, 1936 $ 164.18 1937 2,297.09 132.47
1938
$ 2,593.74
Abatements:
November 11 to December 31, 1936
$ 77.75
1937
686.35
1938
82.46
846.56
Transferred to tax titles 1937
756.43
Outstanding December 31, 1938
266.40
$ 4,463.13
Outstanding January 1, 1939
$ 266.40
Audit adjustments:
Moth assessments 1934 reported as taxes 1934
$ .30
Payments and abatements
4.00
Duplicate abatement
36.00
Duplicate payment
2.00
Overpayments to collector
2.84
Collections not committed
2.00
Overpayments to treasurer trans-
ferred to Amos C. Kingsbury, Col-
lector-discrepancy account (See footnote, page 135)
3.85
Interest on taxes 1934 reported as taxes 1934
21.28
72.27
$ 338.67
Payments to treasurer January 1 to December 4, 1939 $ 61.00
Abatements January 1 to December 4, 1939
172.85
Audit adjustment:
Warrant in excess of commitment list
2.00
Outstanding December 4, 1939, per list
100.82
Cash balance December 4, 1939
2.00
$ 338.67
TAXES-1935
Outstanding November 11, 1936
$ 13,608.70
Payments and abatements, refunded 1937 Transferred to tax titles in excess
41.00
699.13
$ 14,348.83
137
Payments to treasurer:
November 11 to December 31, 1936 $ 1,297.21 1937 1938 7,413.29 1,233.42
$
9,943.92
Abatements:
1937
$ 399.32
1938
315.18
714.50
Transferred to tax titles:
1937
$
1,662.94
1938
819.11
2,482.05
Outstanding December 31, 1938
1,208.36
$ 14,348.83
Outstanding January 1, 1939 Audit adjustments:
$
1,208.36
Duplicate abatement
$ 67.90
Abatement reported in error
4.14
Moth assessments 1935 reported as taxes 1935
1.80
Interest on taxes 1935 reported as taxes 1935
21.60
95.44
$
1,303.80
Payments to treasurer January 1 to December 4, 1939 $ 302.62
Abatements January 1 to December 4, 1939
486.01
Audit adjustments: Abatements not reported
78.80
Outstanding December 4, 1939, per list
431.37
Cash balance December 4, 1939
5.00
$ 1,303.80
TAXES-1936
Outstanding November 11, 1936 Refunds:
$ 40,823.57
November 11 to December 31, 1936 $ 188.10
1937
8.36
1938
83.60
280.06
$ 41,103.63
Payments to treasurer: November 11 to December 31, 1936 $ 7,160.60 19,468.79
1937
138
. -
1938
6,260.30
$ 32,889.69
Abatements:
November 11 to December 31, 1936 $ 29.17 680.49
1937
1938
113.85
823.51
Transferred to tax titles:
1937
$ 1,520.63 1,623.39
3,144.02
Outstanding December 31, 1938
4,246.41
$ 41,103.63
Outstanding January 1, 1939 Audit adjustments:
$ 4,246.41
Additional commitment not reported $ 254.98
Collections not committed
10.00
Overpayments to collector
59.20
Payment after abatement
20.90
Overpayments to treasurer trans- ferred to Amos C. Kingsbury, Col-
lector-discrepancy account (See footnote, page 135)
27.46
Duplicate abatement
58.52
Taxes 1937 reported as taxes 1936
25.00
Moth assessments 1936 reported as taxes 1936
3.20
Interest on taxes 1936 reported as taxes 1936
3.13
Unidentified receipt
2.00
464.39
$ 4,710.80
Payments to treasurer January 1 to December 4, 1939
$ 3,032.07
Abatements January 1 to December 4, 1939
353.18
Audit adjustment: Abatements not reported
83.60
Outstanding December 4, 1939, per list
1,224.19
Cash balance December 4, 1939
17.76
$ 4,710.80
TAXES-1937
Commitment, per warrants, 1937 Payments to treasurer: 1937
$113,994.47
$ 81,933.28 14,510.24 , 1938
$ 96,443.52
139
1938
Abatements: 1937 1938
$ 981.55 208.30
1,189.85
Transferred to tax titles:
1937
$ 181.63
1938
1,782.45
1,964.08
Outstanding December 31, 1938
14,397.02
$113,994.47
Outstanding January 1, 1939 Audit adjustments:
$ 14,397.02
Collections not committed $ 22.00
Taxes 1938 reported as taxes 1937
14.24
Moth assessments 1937 reported as taxes 1937
16.60
Interest on taxes 1937 reported as taxes 1937
9.87
Tax titles reported as taxes 1937 181.63
Abatements reported in excess
.72
Payments and abatements
177.24
Overpayments to collector
.54
Overpayments to treasurer trans- ferred to Amos C. Kingsbury, Col-
lector-discrepancy account (See footnote, page 135)
.49
423.33
$ 14,820.35
Payments to treasurer January 1 to December 4, 1939 $ 7,863.90
Abatements January 1 to December 4, 1939
1,099.14
Audit adjustments:
Taxes 1937 reported as taxes 1939 $ 135.00
Taxes 1937 reported as taxes 1936
25.00
Abatements not reported
134.70
Abatement of taxes 1937 reported as taxes 1938 6.26
Transferred to tax titles not reported
515.04
Underpayments to treasurer trans- ferred from Amos C. Kingsbury,
Collector-discrepancy account (See footnote, page 135) 156.65
972.65
Outstanding December 4, 1939, per list Cash balance December 4, 1939
4,241.37
670.29
$ 14,820.35
140
TAXES-1938
Commitment, per warrants Payments to treasurer Abatements Transferred to tax titles Outstanding December 31, 1938
$ 99,892.24
$ 74,152.17
1,268.82
1,009.33
23,461.92
$ 99,892.24
Outstanding January 1, 1939 Audit adjustments:
$ 23,461.92
Collections not committed
$ 10.00
Overpayment to collector
5.00
Transferred to tax titles in excess
71.20
Abatement of taxes 1937 reported as taxes 1938
6.26
Abatements reported in excess
21.36
Interest on taxes 1938 reported as taxes 1938
2.04
Overpayments to treasurer trans-
ferred to Amos C. Kingsbury, Col-
lector-discrepancy account (See footnote, page 135)
202.38
318.24
$ 23,780.16
Payments to treasurer January 1 to December 4, 1939
$ 12,209.09
Abatements January 1 to December 4, 1939
551.55
Audit adjustments:
Abatements not reported $ 32.93
Transferred to tax titles not reported
772.42
Taxes 1938 reported as motor vehicle excise taxes 1938 6.00
Taxes 1938 reported as taxes 1937
14.24
Underpayments to treasurer trans-
ferred from Amos C. Kingsbury, Collector-discrepancy account (See footnote, page 135) 4.00
Outstanding December 4, 1939, per list
829.59 9,402.74 787.19
Cash balance December 4, 1939
$ 23,780.16
TAXES-1939
Commitment January 1 to December 4,
1939, per warrant $ 99,966.30
141
Audit adjustments:
Collections not committed 4.00
Taxes 1937 reported as taxes 1939
135.00
Motor vehicle excise taxes 1939 re- ported as taxes 1939 4.84
Overpayment to treasurer trans- ferred to Amos C. Kingsbury, Col- lector-discrepancy account (See footnote, page 135) 17.40
161.24
$100,127.54
Payments to treasurer January 1 to December 4, 1939
$ 62,484.48
Abatements January 1 to December 4, 1939
1,337.58
Audit adjustments:
-
Underpayments to treasurer trans- ferred from Amos C. Kingsbury,
Collector-discrepancy account (See footnote, page 135) $ 5.64
Taxes 1939 reported as motor vehicle excise taxes 1939 4.00
9.64
Outstanding December 4, 1939, per list
34,028.65
Cash balance December 4, 1939 2,267.19
$100,127.54
OLD AGE ASSISTANCE TAXES-1931
Outstanding November 11, 1936
$ 35.00
Payments to treasurer 1937 $ 2.00
Abatements:
November 11 to December 31, 1936 $ 13.00
1937 8.00
21.00
Outstanding December 31, 1938
12.00
$ 35.00
Outstanding January 1, 1939
$ 12.00
Audit adjustments:
Abatements granted in error $ 2.00
Abatements after payments 2.00
4.00
$ 16.00
Outstanding December 4, 1939, per list
$ 16.00
- -
142
OLD AGE ASSISTANCE TAXES-1932
Outstanding November 11, 1936
$ 58.00
Payments to treasurer 1937
$ 1.00
Abatements:
November 11 to December 31, 1936 $ 32.00 11.00
1937
43.00
Outstanding December 31, 1938
14.00
$ 58.00
Outstanding January 1, 1939
$ 14.00
Audit adjustments:
Abatement after payment
1.00
Outstanding December 4, 1939, per list
$ 14.00
Cash balance December 4, 1939
1.00
$ 15.00
OLD AGE ASSISTANCE TAXES-1933
Outstanding November 11, 1936
$ 126.00
Payments to treasurer 1937
$ 9.00
Abatements 1937
81.00
Outstanding December 31, 1938
36.00
$ 126.00
Outstanding January 1, 1939
$ 36.00
Payments to treasurer January 1 to
December 4, 1939
$ 4.00
Outstanding December 4, 1939, per list
32.00
$ 36.00
MOTOR VEHICLE EXCISE TAXES-1931
Outstanding November 11, 1936
$ 66.84
Payments to treasurer 1937
$ 16.38
Abatements November 11 to December 31, 1936
28.92
Outstanding December 31, 1938
21.54
$ 66.84
Outstanding January 1, 1939
$ 21.54
Abatements January 1 to December 4, 1939
$ 21.54
MOTOR VEHICLE EXCISE TAXES-1932
Outstanding November 11, 1936
$ 220.14
Payments to treasurer 1937
$ 30.83
Abatements 1938
107.18
Outstanding December 31, 1938
82.13
$ 220.14
143
$ 15.00
Outstanding January 1, 1939 Audit adjustment- Duplicate abatement
$ 82.13
2.00
Payments to treasurer January 1 to December 4, 1939 $ 15.61
$ 84.13 Abatements January 1 to December 4, 1939 36.75 Audit adjustment:
Abatement of motor vehicle excise taxes 1932 re- ported as motor vehicle excise taxes 1938 2.00
Outstanding December 4, 1939, per list
28.55
Cash balance December 4, 1939 1.22
$ 84.13
MOTOR VEHICLE EXCISE TAXES-1933
Outstanding November 11, 1936
$ 332.39
Payments to treasurer 1937
$ 73.94
Abatements 1938
136.39
Outstanding December 31, 1938
122.06
$ 332.39
Outstanding January 1, 1939 Audit adjustments:
$ 122.06
Duplicate abatement $ 4.10
Overpayment to treasurer trans-
ferred to Amos C. Kingsbury, Col-
lector-discrepancy account (See
footnote, page 135)
2.00
6.10
$ 128.16
Payments to treasurer January 1 to December 4, 1939 $ 9.30
Abatements January 1 to December 4, 1939 44.16
Outstanding December 4, 1939, per list
74.70
$ 128.16
MOTOR VEHICLE EXCISE TAXES-1934
Outstanding November 11, 1936
$ 773.34
Payments to treasurer:
1937
$ 203.74
1938
18.12
Abatements 1938
88.29 463.19
Outstanding December 31, 1938
$ 221.86
$ 773.34
144
$ 463.19
.25 $ 463.44
Payments to treasurer January 1 to December 4, 1939 $ 12.62 96.01
Abatements January 1 to December 4, 1939
Audit adjustment:
Motor vehicle excise taxes 1934 reported as motor vehicle excise taxes 1938 3.27
Outstanding December 4, 1939, per list
351.54
$ 463.44
MOTOR VEHICLE EXCISE TAXES-1935
Outstanding November 11, 1936
$
1,210.65
Payments to treasurer:
1937
$ 549.71 14.37
1938
$ 564.08 646.57
Outstanding December 31, 1938
$ 1,210.65
Outstanding January 1, 1939 Audit adjustments:
$ 646.57
Collections not committed $ 2,00
Payments and abatements
11.39
Overpayments to collector 3.33
Interest on motor vehicle excise taxes 1935 reported as motor vehicle excise taxes 1938 .90
17.62
$ 664.19
Payments to treasurer January 1 to December 4, 1939 $ 60.01 597.87
Outstanding December 4, 1939, per list
6.31
$ 664.19
MOTOR VEHICLE EXCISE TAXES-1936
Outstanding November 11, 1936 $ 1,690.26
Commitments November 11 to De- cember 31, 1936 1,823.16
Abatement and payments, refunded: November 11 to December 31, 1936 $ 63.41
1937 46.36
109.77 $ 3,623.19
145
Outstanding January 1, 1939 Audit adjustment: Payments and abatements
Cash balance December 4, 1939
Payments to treasurer :
November 11 to December 31, 1936 $ 348.35 1937 1,749.22 124.78
1938
$
2,222.35
Abatements:
November 11 to December 31, 1936 $ 110.23 24.96
1937
135.19 1,265.65
Outstanding December 31, 1938
$ 3,623.19
Outstanding January 1, 1939 Audit adjustments:
$
1,265.65
Interest on motor vehicle excise taxes 1936 reported as motor vehicle excise taxes 1936 $ .35
Motor vehicle excise taxes 1936 re- ported as motor vehicle excise taxes 1937 20.73
Payments and abatements
3.62
Overpayment to treasurer trans- ferred to Amos C. Kingsbury, Col- lector-discrepancy account (See footnote, page 135) .08
24.75
$ 1,290.40
Payments to treasurer January 1 to December 4, 1939 $ 72.25
Audit adjustments: Unlocated difference $ .06
Underpayments to treasurer trans- ferred from Amos C. Kingsbury, Collector-discrepancy account (See footnote, page 135) .50
Outstanding December 4, 1939, per list
.56 1,199.59
Cash balance December 4, 1939
18.00
$ 1,290.40
MOTOR VEHICLE EXCISE TAXES-1937
Commitment 1937, per warrants $ 7,001.92
Payments and abatements, refunded:
1937 $ 61.66 1938 58.56
120.22 $ 7,122.14
146
Payments to treasurer: 1937 1938
$ 4,073.72 820.08
$
4,893.80
Abatements:
1937
$ 352.35 12.47
1938
364.82
Outstanding December 31. 1938
1,863.52
$ 7,122.14
Outstanding January 1, 1939
$
1,863.52
Abatements and payments, refunded January 1 to December 4, 1939 Audit adjustment:
15.11
Payments and abatements $ 30.37
Overpayment to collector 2.00
Interest on motor vehicle excise taxes 1937 reported as motor vehicle ex- cise taxes 1937 1.64
Overpayments to treasurer trans- ferred to Amos C. Kingsbury, Col-
lector-discrepancy account (See footnote, page 135) .12
34.13
$ 1,912.76
Payments to treasurer January 1 to December 4, 1939
$ 128.37
Audit adjustments:
Abatements not reported $ 33.78
Motor vehicle excise taxes 1937 re- ported as:
Motor vehicle excise taxes 1936
20.70
Motor vehicle excise taxes 1938
6.37
60.85
Outstanding December 4, 1939, per list
1,716.63
Cash balance December 4, 1939 6.91
$ 1,912.76
MOTOR VEHICLE EXCISE TAXES-1938
Commitment, per warrants $ 6,718.66
76.02
Payments to treasurer $ 5,631.03
Abatements
366.94
Outstanding December 31, 1938
796.71
$ 6,794.68
Payments and abatements, refunded
$ 6,794.68
147
Outstanding January 1, 1939 Audit adjustments:
$ 796.71
Overpayments to collector
$ .20
Payments and abatements
2.12
Collections not commited
6.81
Abatement of motor vehicle excise
taxes 1932 reported as motor vehicle excise taxes 1938
2.00
Motor vehicle excise taxes 1937 re- ported as motor vehicle excise taxes 1938 6.37
Motor vehicle excise taxes 1934 re- ported as motor vehicle excise taxes 1938 3.27
----
Taxes 1938 reported as motor vehicle excise taxes 1938 6.00
Overpayments to treasurer trans- ferred to Amos C. Kingsbury, Col- lector-discrepancy account (See footnote, page 135)
.13
26.90
$ 823.61
Payments to treasurer January 1 to December 4, 1939 Audit adjustments:
$ 266.66
Motor vehicle excise taxes 1938 re- ported as interest on motor vehicle excise taxes 1938 $ .10
Underpayments to treasurer trans- ferred from Amos C. Kingsbury, Collector-discrepancy account (See footnote, page 135) 20.01
Outstanding December 4, 1939, per list
20.11 534.84
Cash balance December 4, 1939 2.00 $ 823.61
MOTOR VEHICLE EXCISE TAXES-1939
Commitment January 1 to December 4, 1939, per warrants $ 6,348.88
Abatements and payments, refunded January 1 to December 4, 1939 Audit adjustments: Taxes 1939 reported as motor vehicle excise taxes 1939 $ 4.00
69.70
Interest on motor vehicle excise taxes 1939 reported as motor vehicle excise taxes 1939 .06
148
Overpayments to treasurer trans- ferred to Amos C. Kingsbury, Col- lector-discrepancy account (See footnote, page 135)
23.93
27.99
$
6,446.57
Payments to treasurer January 1 to December 4, 1939 $ 5,297.05
Abatements January 1 to December 4, 1939
236.49
Audit adjustments:
Abatements not reported
$ 6.47
Motor vehicle excise taxes 1939, re- ported as taxes 1939 4.84
Underpayments to treasurer trans-
ferred from Amos C. Kingsbury,
Collector-discrepancy account
(See footnote, page 135) 30.87
42.18
Outstanding December 4, 1939, per list
815.18
Cash balance December 4, 1939
55.67
$ 6,446.57
MOTH ASSESSMENTS-1931
Outstanding November 11, 1936
$ .60
Payments to treasurer 1938
$ .60
MOTH ASSESSMENTS-1932
Outstanding November 11, 1936
$ .50
Payments to treasurer 1938
$ .50
MOTH ASSESSMENTS-1933
Outstanding November 11, 1936
$ .60
Payments to treasurer 1938
$ .60
MOTH ASSESSMENTS-1934
Outstanding November 11, 1936
$ 1.80
Payments to treasurer 1937
$ .30
Transferred to tax titles 1937
.60
Outstanding December 31, 1938
.90
$ 1.80
Outstanding January 1, 1939
$ .90
Audit adjustment:
Overpayment to collector
.30
$ 1.20
149
Audit adjustment:
Moth assessment 1934 reported as taxes 1934 $
.30 .90
1.20
MOTH ASSESSMENTS-1935
Outstanding November 11, 1936
$ 4.20
Payments to treasurer 1937
$ .90
Transferred to tax titles 1937
.60
Outstanding December 31, 1938
2.70
$ 4.20
Outstanding January 1, 1939
$ 2.70
Audit adjustment:
Moth assessment 1935 reported as taxes 1935
$ 1.80
Outstanding December 4, 1939, per list
.90
$ 2.70
MOTH ASSESSMENTS-1936
Outstanding November 11, 1936
$
8.40
Payments to treasurer:
November 11 to December 31, 1936 $ 1.20
1937
1.40
1938
.30
$ 2.90
Transferred to tax titles:
1937
$ .80
1938
.60
1.40
Outstanding December 31, 1938
4.10
$ 8.40
Outstanding January 1, 1939 Audit adjustment:
$ 4.10
Overpayment to treasurer trans- ferred to Amos C. Kingsbury, Col-
lector-discrepancy account (See footnote, page 135)
.30
$ 4.40
Payments to treasurer January 1 to December 4, 1939
$ .30
Audit adjustment:
Moth assessment 1936 reported as taxes 1936
3.20
Outstanding December 4, 1939, per list
.90
$ 4.30
150
Outstanding December 4, 1939, per list
MOTH ASSESSMENTS-1937
Commitment, per warrant, 1937 Payments to treasurer: 1937
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