USA > Massachusetts > Franklin County > Leyden > Town annual reports of officers and committees of the town of Leyden, Massachusetts for the year ending 1946 > Part 14
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26.95
Norman Mason
15.50
William Croutworst
17.05
Harold Wilder
17.05
Paul Heist
15.00
Edward Lively
12.50
George Bouillie
13.75
E. Stafford
13.75
E. Martin
12.10
W. Trudell
12.10
Robert Rice
12.10
Leyden machinery fund
35.55
Town of Charlemont
57.00
Town of Shelburne
3.00
7
Russell Howes, tractor 12.90
Northfield Washed Sand and Gravel Co.
254.80
Independent Coal Tar Co.
835.07
W. N. Potter Grain Stores, Inc.
101.43
$1,500.00
SPECIAL HIGHWAY
Appropriation
$200.00
Arthur Howes
$39.15
Herbert Orr
40.15
William Croutworst
31.90
Norman Barton
13.20
Philip Zimmerman
13.20
H. V. Campbell
3.00
Henry Glabach
3.15
Norman Mason
2.00
$145.75
BRIDGES
Appropriation
$1,000.00
Arthur Howes
$101.24
Clifford Howes
82.50
Harold Wilder
82.50
William Croutworst
8.80
Norman Mason
60.00
Leyden machinery fund
3.00
C. A. Denison
544.95
Frank Hance
107.60
$990.59
RAILING
Appropriation
$200.00
Frank Hance
$148.00
Henry Glabach
24.62
8
Clifford Howes Norman Mason
4.40
4.00
$181.02
SNOW REMOVAL
Appropriation
$1,000.00
Clifford Howes
$236.25
George Smith
97.50
Wilhelm Glabach
32.50
Austin Dobias
15.75
Philip Zimmerman
12.00
Harold Wilder
13.25
Darwin Hine
10.00
Roger Howes
9.75
Arthur Dobias
15.00
Arthur Howes
7.50
Hildege Beaudoin
5.50
Norman Mason
3.50
Raymond Noyes, sand
16.45
Mackin Sand and Concrete Products Co.
38.25
H. V. Campbell
11.25
W. N. Potter Grain Stores, Inc., salt
104.00
H. F. Davis Tractor Co.
364.25
$992.70
MACHINERY ACCOUNT
Appropriation
$1,800.00
Appropriation from Machinery Fund
1,700.00
Transferred from reserve fund
95.64
I
$3,595.64
Henry Glabach
$2,087.25
Perkins Milton Machinery Co.
740.72
H. F. Davis Tractor Co.
234.90
Gulf Oil Co.
71.54
9
E. F. Edson Co.
33.90
Empire Steel Tool Co.
67.97
Stimson and Son, Inc.
101.28
Morissey Bros. Tractor Co.
66.59
Howe Bros.
19.11
Mohawk Chevrolet Co.
62.91
Greenfield Auto Specialty Co.
9.00
Franklin Auto Supply Co.
3.93
Clark Hardware Co.
3.75
Frank Hance
23.40
William Croutworst
13,20
Arthur Howes
5.61
C. P. Zimmerman
40.00
Douglas Barton
10.58
$3,595.64
WORKMEN'S COMPENSATION
Appropriation
$25.00
Expended
$0.00
PRINTING
Appropriation
$250.00
The Art Press
$194.70
E. A. Hall and Co.
15.97
$210.67
FIRE INSURANCE
Appropriation
$450.00
Transferred from reserve fund
1.47
$451.47
Stimson and Son, Inc.
$451.47
$451.47
- paz
10
GYPSY MOTH
Appropriation Transferred from reserve fund
$200.00 45.70
Aero Crop Service
$245.70
$245.70
17532
BOARD OF HEALTH
Appropriation
$50.00
Dr. Douglas Counie
$30.00
$30.000-)
FIRE WARDEN
$100.00
Greenfield Fire Equipment Co.
$8.88
Tri-State Fire Mutual Aid
5.00 ~/11/2.
Gordon Barton
7.38
$21.26
TREE WARDEN
Appropriation
$100.00
Transferred from reserve fund
19.35
$119.35 p=/
Cornelius Kennedy
$53.00
Gerald Kennedy
16.60
Hildege Beaudoin
26.25
Arthur Beaudoin
16.00
Clifford Jones
7.50
$119.35
11
$245.70
3/323⑈
Appropriation
DUTCH ELM DISEASE
Appropriation Cornelius Kennedy Gerald Kennedy Leon Beaudoin
$75.00
$48.00
14.55
0
$67.55
EAST HILL CEMETERY
Appropriation
$50.00
Louis Black
$50.00
$50.00
INSPECTION OF SLAUGHTERING
Appropriation
$75.00
Ernest Brooks
$75.00
$75.00
INSPECTION OF BARNS AND ANIMALS
Appropriation Charles Glabach
$50.00
$50.00
CIVILIAN DEFENSE
Appropriation Balance January 1, 1953
$100.00
71.46
$171.46
Charles B. Bolton
Balance December 31, 1953
$25.20-022 146.26
$171.46
CONSOLIDATED SCHOOL
Balance January 1, 1953 Thomas J. Gass Co. $5,000.00
$5,412.10
12
1014
$50.00
-p 14
5.00
Baker and Dingman Milton Bradley Co. Clark Hardware Co.
324.92
34.20
52.98
$5,412.10
MEMORIAL DAY
Appropriation
$25.00
Transferred from reserve fund
11.67
$36.67
Rev. Arthur Hopkinson
$10.00
Rev. Kenneth Henley
10.00
F. H. Brown Co.
8.33
Arthur J. Prentice
8.34
$36.67
LIBRARY
Appropriation
$100.00
Interest on Library Fund
23.11
Balance January 1, 1953
63.62
$186.73
Edith M. Howes, librarian
$73.01
Western Mass. Electric Co.
14.25
Hannah Orr
1.10
- 101
$88.36
NOTES AND INTEREST
Appropriation
$2,700.00
Franklin County Trust Co.
School notes
$2,000.00
Interest on school notes
600.00
Interest on temporary loan
55.00
Director of Accounts, certifying note
2.00 - p 8
$2,657.00
13
MISCELLANEOUS ACCOUNT
Appropriation
Transferred from reserve fund
$600.00 41.50
$641.50
Western Mass. Electric Co.
$44.72
Hobbs and Warren, Inc.
78.56
Stimson and Son, Inc., bonds
65.00
Mass. Selectmen's Assoc.
10.00
Mass. Assessors' Assoc.
9.00
Franklin County Selectmen's Assoc.
6.00
Barrett and Baker
19.45
Registry of Deeds
14.00
Greenfield Fire Equipment Co.
28.25
Smead Lumber Co.
26.14
Franklin County Lumber Co.
1.97
Greenfield Hardware Co.
6.37
Greenfield Wallpaper and Paint Co.
3.95
Sears Roebuck and Co.
12.37
Franklin County Trust Co., check books
15.61
Maurice J. Levy, town counsel
32.00
H. V. Campbell, postage
45.68
C. P. Zimmerman, postage
15.92
George E. Howes, postage
6.95
John B. Glabach, wood
27.00 -
H. V. Campbell, wood
41.00
Henry Glabach, janitor
100.00- 0
Spencer Howes, sealer of weights and measures
25.00
Gordon Barton
4.00
Ernest Brooks
2.56
$641.50
WELFARE
Appropriation
$50.00
Davenport Fund
38.50
14
22
P-10
9-4b
1 /2
Barstow Fund
108.61
Expended as per book account
$197.11 $144.00
OLD AGE ASSISTANCE
Town appropriation $6,500.00
Expended as per book account
$6,103.77
U. S. GRANT OLD AGE ASSISTANCE
Received in 1953 Balance January 1, 1953
$6,178.75
1,766.11
$7,944.86
Expended as per book account
$5,348.38
Balance December 31, 1953 2,596.48
$7,944.86
AID TO DEPENDENT CHILDREN
Town appropriation
$2,000.00
Expended as per book account
$1,981.25
U. S. GRANT AID TO DEPENDENT CHILDREN
Received in 1953
$1,772.00
Balance January 1, 1953
2.21
$1,774.21
Expended as per book account
$1,333.50
Balance December 31, 1953 440.71
$1,774.21
DISABILITY ASSISTANCE
Appropriation $50.00
Expended $0.00
15
ADMINISTRATION OF WELFARE DISTRICT
Appropriation
$350.00
Northern Franklin Welfare District $300.00
C. P. Zimmerman
50.00
$350.00
RESERVE FUND
Appropriation
$450.00
Transferred to Fire Insurance
$1.47
Transferred to Gypsy Moth 45.70
Transferred to Keats Brook Bridge
6.56
Transferred to Machinery Account
95.64
Transferred to Memorial Day 11.67
Transferred to Miscellaneous Account 41.50
Transferred to Tree Warden
19.35
$221.89
ALL OTHERS
Treasurer of Franklin County
County tax
$1,524.96
Dog licenses
157.60
Commonwealth of Mass.
State parks and reservations
44.29
Director of Internal Revenue
1,313.20
Franklin County Trust Co.,
temporary note
5,000.00
Spencer Howes, Beaver Meadow Cemetery Interest
10.91
H. V. Campbell, South Cemetery Interest
55.03
Malcolm Bailey, tax refund 82.50
9.55
Mildred Barton, tax refund 21.07
Richard Lee Estate, tax refund
15.00
Bernard F. York, tax refund
16
Douglas Barton, tax refund
13.00
George Howes, tax refund
5.56
$8,252.67
Respectfully submitted,
CASPER P. ZIMMERMAN DAVID J. BAKER RAY ROBERTSON
Selectmen of Leyden
Audited January 26, 1954 Hannah E. Orr, Auditor
17
SELECTMEN'S RECOMMENDATIONS FOR 1954
Town Officers
$1,510.00
Aid to Dependent Children
2,000.00
Welfare
500.00
Old Age Assistance
5,000.00
Snow Removal
1,200.00
Bridges
400.00
Railing
200.00
Highway Chapter 81
585.00
Highway Chapter 90 Construction
1,000.00
Highway Chapter 90 Maintenance
500.00
Special Highway
200.00
Gypsy Moth
200.00
Memorial Day
30.00
Board of Health
50.00
Library
100.00
Inspection of Slaughtering
100.00
Inspection of Barns and Animals
50.00
Fire Insurance
450.00
Tree Warden
100.00
Dutch Elm Disease
75.00
Fire Warden
100.00
Miscellaneous Account
650.00
Notes and Interest
2,700.00
Printing
250.00
Machinery Account
3,500.00
Schools
23,000.00
$44,450.00
1953 CHAPTER 81 EXPENDITURES-TOWN OF LEYDEN
1 Greenfield Road
$1,159.94
2 Brattleboro Road
1,313.48
3 Frizzell Hill Road
802.32
18
4 North Bernardston Road
31.40
5 East Hill Road
541.25
6 East Hill Branch Road 0.00
7 Keets Brook Road
301.12
8 Paige Road
24.35
9 Alexander Road
338.53
10 County Road
783.66
11 Hunt Road
28.60
12 W. S. Black Road 28.55
13 Eden Road
299.40
14 East Glen Road
708.35
15 Wilson Road
37.20
16 Gates Road
460.13
17 River Road
558.19
18 Lynde Mill Road
5.00
19 West Leyden Road
2,741.69
20 Bell Road
264.22
21 Geo. Lamb Road
8.70
22 Kately Hill Road
144.55
23 So. Schoolhouse Road 330.25
24
Coates Road
40.30
25 Brooks Road
82.80
Calcium Chloride
200.10
Signs
75.69
$11,309.77
ALLOTMENTS
State
$10,725.00
Town
585.00
$11,310.00
19
Town Clerk's Report VITAL STATISTICS
BIRTHS
March 31
Phyllis Eileen Wright
June
10
Francine Ruth Poitrast
November 4
Ruth Ann Johnson
November 14
November 19
December 5
December
6
Robert Hans List Infant Herron Craig Canedy Barton Pamela June Howes
MARRIAGES
April
25 Russell Warren Franklin and Joan Helene Osgood
May 23 Richard R. Brooks and Bernice E. Erving
June 11 Vernon L. Clifford and Elsa J. Suhl Orris
June 28 Leo Metelica and Katherine Mastaler
September 18 Lawrence D. Herron and Winifred B.
Warriner
November 26
Charles B. Glabach and Henrietta B. Smith
DEATHS
March
14
Josephine Wood Spaulding, 91 years
March
30
John Lorenzo Sumner Howes, 73 years
June 6 Emily Isabel Ewer, 84 years
November 20 Infant Herron
December
11
Walter H. Robertson, 75 years
20
REPORT OF DOGS LICENSED
35 males at $2.00
$70.00
10 females at $5.00
50.00
15 spayed females at $2.00
30.00
2 kennel at $10.00
20.00
$170.00
Paid town treasurer
$157.60
Clerk's fees, 62 at 20¢
12.40
$170.00
REPORT OF HUNTING, FISHING AND TRAPPING LICENSES
15 Resident Citizens' Fishing at $3.25 $48.75
32 Resident Citizens' Hunting at $3.25 104.00
20 Resident Citizens' Sporting at $5.25 105.00
9 Resident Citizens' Minor Fishing at $1.25 11.25
9 Resident Citizens' Female Fishing at $2.25
20.25
1 Resident Citizens' Trapping at $7.75
7.75
5 Special Non-Residents' Fishing at $2.75
13.75
1 Duplicate
.50
6 Resident Citizens' Sporting
Free
4 Resident Citizens' Military or Naval Sporting Free
$311.25
Paid Division of Fisheries and Game $288.50
Fees retained, 91 at 25¢
22.75
$311.25
HAROLD V. CAMPBELL
Town Clerk
Audited
January 26, 1954
Hannah E. Orr, Auditor
21
Treasurer's Report
Receipts
Balance January 1, 1953
$28,177.41
Income from Davenport Fund
30.25
Income from Library Fund 23.11
Income from Barstow Fund
108.61
Quintus Allen Legacy
400.00
Dog money returned by County
131.44
Commonwealth of Massachusetts
Superintendent's salary
436.72
Tuition of children
400.06
Vocational Education
1,407.76
Income tax, Chap. 70, Part 1
6,424.63
School loan
2,364.92
Income tax
989.71
Reimbursement loss of taxes
90.76
Inspection of animals
25.00
Corporation tax, business
1,174.69
Meal tax
292.95
Old age assistance
3,535.41
Aid to dependent children
1,107.00
Highways, Chap. 81 balance 1952
3,201.18
Highways, Chap. 81
6,094.07
Highways, Chap. 90C, 1952
2,000.00
Keats Brook Bridge
1,250.00
School lunch program
584.46
County of Franklin
Highways, Chap. 90C, 1952
1,000.00
Keats Brook Bridge
625.00
22
U. S. Grant for old age assistance 5,968.75 U. S. Grant for aid to
dependent children 1,772.00
Refund from Mass. Teachers' Retirement Board .80
Refund from Hathaway Bakeries, Inc. 10.00
Town of Colrain, reimbursement O.A.A. 242.61 Town of Greenfield, reimbursement O.A.A. 42.87
Henry Boyd, damages to railing
40.00
Library fines 1.00
School lunch program
1,326.09
Road machinery earnings
4,095.26
E. W. Cook, rent of bulldozer
27.50
Darwin Hine, rent of bulldozer
17.50
Lewis Muka, rent of bulldozer
10.00
Howard Parker, rent of bulldozer 10.00
H. V. Campbell, rent of bulldozer 5.00
A. M. Howes, rent of bulldozer 2.50
Guy Severance, rent of bulldozer
2.50
Oats, towing charges
3.00
Director of Standards, licenses
6.00
Fees from sealer of weights and measures 9.45
Registration Greenfield Girl Scout Camp
.50
E. W. Cook, slaughtering fees 22.75
E. W. Cook, slaughtering license
1.00
Interest South Cemetery Funds
55.03
Interest Beaver Meadow Cemetery funds 10.91 Town Clerk, dog licenses 157.60
Withholding tax
1,313.20
Franklin County Trust Co., temporary loan
5,000.00
Interest 1950 tax
19.80
Interest 1951 tax
43.53
Interest 1952 tax
118.44
Interest 1953 tax
8.43
Demands 1950 tax
1.05
23
$
-------- -
Demands 1951 tax
Demands 1952 tax
1.05 10.15
$82,231.41
Taxes
1950 poll tax
$4.00
1951 poll tax
8.00
1952 poll tax
22.00
1953 poll tax
98.00
1950 real estate tax
171.30
1951 real estate tax
480.98
1952 real estate tax
2,651.93
1953 real estate tax
11,537.80
1950 personal tax
47.50
1951 personal tax
137.41
1952 personal tax
1,128.29
1953 personal tax
4,924.19
1950 motor excise tax
8.58
1951 motor excise tax
85.67
1952 motor excise tax
611.52
1953 motor excise tax
1,228.60
23,145.77
$105,377.18
Expenditures
'Selectmen's warrants
$59,414.20
'School Committee's warrants
22,745.30
School lunch program warrants
1,945.46
Overpayment on school lunch warrant
10.00
Temporary loan
5,000.00
Balance December 31, 1953
16,262.22
$105,377.18 HAROLD V. CAMPBELL Town Treasurer
Audited January 26, 1954 Hannah E. Orr, Auditor
24
3
Report of Tax Collector
Tax
Collected $218.80 618.39
$33.99
$19.02
Charges $1.05 70
1951
1,114.53
36.45
1952
3,780.22
2,988.38
98.99
$9.55
$9.55
1953
16,461.99
7,245.25
7.31
150.50
110.50
1950 Poll
4.00
1951 Poll
8.00
4.00
26
.35
1952 Poll
22.00
28.00
.32
1953 Poll
98.00
52.00
22.00
1950 Motor Vehicle Excise
8.58
78
1951 Motor Vehicle Excise
85.67
6.82
1952 Motor Vehicle Excise
611.52
20.68
19.13
10.15
20.31
1953 Motor Vehicle Excise
1,228.60
499.32
1.12
26.63
26.63
Totals
$23,145.77
$11,986.15
$190.20
$12.25
$228.99
$146.68
GEORGE E. HOWES Tax Collector
Audited January 26, 1954 Hannah Orr, Auditor
Uncollected Interest
Abate- ments
Refunds
1950
25
Report of Northern Franklin Welfare District
From: L. R. Stark, Agent, Northern Franklin Welfare District
Subject : Annual Report on Public Assistance, 1953
During the year 1953 the District Welfare Office in Ber- nardston continued to administer Public Assistance for Leyden under the direction of the Leyden Board of Public Welfare. This work included periodical investigations of continuing need, determination of the amount of needs, preparation of payrolls and reports and related matters. Thirty-two trips were made to Leyden by automobile dur- ing the year, and fifty-one home contacts were made to assistance recipients including trips to Northfield, Massa- chusetts. A considerable number of additional conferences and contacts were made in connection with Public Assist- ance matters including conferences with Board members, physicians, dentists, druggists and others.
Old Age Assistance
. No major changes as a result of legislation were made in Old Age Assistance grants during the year. Minimum grants remained at $59.00 per month for recipients living with relatives and $79.00 per month for all others without other resources. Depending on the needs of the individual, these grants ranged upward to $87.00 per month. :
Nine Old Age Assistance real estate liens were in force at the beginning of the year. None were released and no new ones were filed.
26
At the beginning of the year sixteen cases were being aided at a cost of $958.00 per month exclusive of medical needs. At the end of the year there were fifteen cases on the rolls with a regular monthly payment of $897.00. Additional payments for medical needs averaged $40.00 per month during 1953.
No applications for aid were received during the year. One case was closed because of death of the recipient.
There were no appeals during the year.
Federal financial participation remains at a maximum of $35.00 per month per case with the state reimbursing two-thirds of the remainder.
Aid to Dependent Children
Two cases involving eight children were being aided at the beginning of the year at a cost of $265.00 per month. No new applications were received during the year and no cases were closed. This leaves two cases with eight chil- dren on the rolls at the end of 1953 receiving grants of $288.00 per month plus medical needs.
In this category the federal participation is up to a maximum of $19.50 per month per child with the state re- imbursing one-third of the total cost.
Disability Assistance
There were no cases at the beginning of the year, and no applications have been received during the year.
General Relief
One single person case was aided continuously through the year. No new applications were received.
27
WELFARE DEPARTMENT EXPENDITURES 1953
DISTRIBUTION OF COSTS
AVAILABLE FUNDS
Category
Town Approp.
Prev. Bal.
Federal Reim.
Total Available Funds
TOTAL PAYMENTS
UNUSED BALANCE
Federal
Receipts State
Other Towns & Recovery
Net Leyden Cost
O. A. A.
$6,500.00
$1,766.11
$6,178.75
$14,444.86
$11,452.15
$2,992.71
$6,178.75
$3,770.91
$403.23
$1,099.26
A. D. C.
2,000.00
2.21
1,772.00
3,774.21
3,314.75
459.46
1,772.00
1,096.69
0.00
446.06
D. A.
50.00
0.00
0.00
50.00
0.00
50.00
0.00
0.00
0,00
0.00
G. R.
200.00
0.00
0.00
200.00
144.00
56.00
0.00
0.00
0.00
144.00
District
300.00
0.00
0.00
300.00
300.00
0.00
0.00
0.00
0.00
300.00
Total
$9,050.00
$1,768.32
$7,950.75
$18,769.07
$15,210.90
$3,558.17
$7,950.75
$4,867.60
$403.23
$1,989.32
-
Welfare Department Estimates for 1954
CATEGORY
AVAILABLE FUNDS
Town
Prev.
Estimated
Approp.
Balance
Federal
Total Available
Reim.
Funds
O. A. A.
$5,000.00
$2,596.48
$6,000.00
$13,596.48
A. D. C.
2,000.00
440.71
1,600.00
4,040.71
D. A.
100.00
0
0
100.00
G.R.
500.00
0
0
500.00
District
301.15
0
0
301.15
Total
$7,901.15
$3,037.19
$7,600.00
$18,538.34
29
Report of State Audit
-
To the Board of Selectmen Mr. Casper P. Zimmerman, Chairman Leyden, Massachusetts
Gentlemen :
I submit herewith my report of an audit of the books and accounts of the town of Leyden for the period from May 22, 1951 to May 23, 1953, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. William Schwartz, Assistant Director of Accounts.
Very truly yours,
HERMAN B. DINE
Director of Accounts
Mr. Herman B. Dine Director of Accounts Department of Corporations and Taxation State House, Boston
Sir :
As directed by you, I have made an audit of the books and accounts of the town of Leyden for the period from May 22, 1951, the date of the previous examination, to May 23, 1953, and submit the following report thereon :
The records of financial transactions of the several de- partments receiving or disbursing town funds or sending out bills for collection were examined and checked in detail.
30
Ledger accounts were compiled, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on May 23, 1953.
The books and accounts of the town treasurer were ex- amined and checked in detail. The receipts, as recorded, were analyzed and checked with the records of the depart- ments making payments to the treasurer and with other sources from which money was paid into the town treasury, while the expenditures were compared with the selectmen's warrants and with the classified record of payments. The cash balance on May 23, 1953 was proved by reconciliation of the bank balance with a statement furnished by the de- pository and by actual count of the cash on hand.
The records of payroll deductions on account of fed- eral taxes were examined and checked, the payments to the Director of Internal Revenue being verified.
The payments on account of maturing debt and interest were compared with the amounts falling due during the period of the audit and with the cancelled securities on file.
The securities and savings bank books representing the investment of the trust and investment funds in the cus- tody of the treasurer were listed and checked. The income was proved and the amounts withdrawn were verified.
The books and accounts of the tax collector were exam- ined and checked in detail. The tax accounts outstanding according to the previous examination and all subsequent commitment lists of poll, personal property, and real estate taxes, as well as motor vehicle and trailer excise, were audited and proved with the warrants issued by the board of assessors. The recorded collections were checked in de- tail, the payments to the treasurer were verified, the recorded abatements were compared with the assessors' record of abatements granted, and the outstanding accounts were listed and proved.
31
The outstanding accounts were further verified by mail- ing 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.
The appropriations were listed from the town clerk's record of town meetings and the amounts voted were com- pared with the aggregate appropriations raised by the assessors in the computation of the tax rates for the period covered by the audit.
The receipts of the town clerk for dog and sporting licenses were checked with the record of licenses issued. The payments to the State and to the town treasurer were verified, and the cash balance on May 23, 1953 was proved by actual count of the cash on hand.
The receipts for licenses issued by the board of select- men were checked with the record of licenses granted and the payments to the treasurer were verified.
The records of the sealer of weights and measures were examined and checked. The receipts were checked with the record of work done and the payments to the treasurer were verified.
The records of fees charged for slaughtering were ana- lyzed and the payments to the treasurer were verified.
The surety bonds of the town officials required to furnish them for the faithful performance of their duties were ex- amined and found to be in proper form.
The records of accounts receivable of the public welfare department were analyzed. The collections, as recorded, were compared with the treasurer's record of receipts, and
32
C
. ..
the outstanding accounts were listed and proved.
The receipts of the school lunch program for the sale of lunches and from federal reimbursements were examined and checked, the payments to the treasurer being verified.
The records of the librarians were examined for receipts from fines, and the cash on hand May 23, 1953 was verified.
In addition to the balance sheet, there are appended to this report tables showing a reconciliation of the treas- urer's cash, summaries of the tax and departmental accounts, together with tables showing the transactions and conditions of the trust and investment funds.
While engaged in making the audit cooperation was re- ceived from all town officials, for which, on behalf of my assistants and for myself, I wish to express appreciation.
Respectfully submitted,
WILLIAM SCHWARTZ
Assistant Director of Accounts WS:MD
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GENERAL ACCOUNTS Balance Sheet-May 23, 1953
ASSETS
LIABILITIES AND RESERVES
Cash,
$18,962.07
State Parks and Reservations Tax $29.97
Accounts Receivable :
County Tax 1,391.25
Taxes :
Payroll Deductions for Federal Taxes 157.80
Levy of 1950 :
Dog Licenses-Due County 38.40
Poll
$1.00
Quintus Allen School Fund Income
494.89
Personal Property
12.00
Real Estate 21.99
37.99
Levy of 1951 :
Old Age Assistance-
Poll
$10.00
Assistance 1,042.78
1,408.34
School Lunch Program
278.88
Appropriation Balances
32,996.12
Levy of 1952:
Sale of Real Estate Fund
2,375.00
Poll $44.00
Road Machinery Fund Reserve Fund-Overlay Surplus
582.68
Personal Property
2,209.51
2,011.11
Real Estate
3,128.17
5,381.68
Overlays Reserved for Abatements : Levy of 1950 $37.99
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Federal Grants : Aid to Dependent Children -- Assistance $365.56
Personal Property
723.61
Real Estate
748.35
1,481.96
Levy of 1953 : Poll
$146.00
Personal Property 7,598.96
Real Estate 15,478.38
23,223.34
Revenue Reserved Until Collected :
Motor Vehicle and
Trailer Excise $1,065.50 Departmental 1,255.97
Aid to Highways 16,600.00
1,065.50
Surplus Revenue
Departmental :
Aid to Dependent Children $816.54
Old Age Assistance 439.43
1,255.97
Aid to Highways : State $14,475.00 2,125.00
County
16,600.00
Estimated Receipts-To be Collected 19,515.30 Overdrawn Accounts :
Davenport School and Poor Fund Income $13.75
3
Levy of 1951
505.25
Levy of 1952
Levy of 1953
522.71 715.53
1,781.48
Motor Vehicle and Trailer Excise :
Levy of 1950 $4.58
Levy of 1951 10.41
Levy of 1952 387.47
Levy of 1953
663.04
18,921.47 25,967.15
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Highways, Chapter 81
895.51 Fire Insurance on Buildings
1.47
910.73
$88,434.54
$88,434.54
DEBT ACCOUNTS
Net Funded or Fixed Debt : Inside Limit
$2,500.00
Outside Limit
28,500.00
$31,000.00
$31,000.00
TRUST ACCOUNTS
Trust Funds, Cash and Securities
$7,645.12
Barstow Charity Fund
$1,766.27
1,100.00
Davenport Poor and School Fund Charles M. Davenport Library Book Fund Robertson Memorial Library Fund
1,098.82
1,150.00
Cemetery Perpetual Care Funds 2,530.03
$7,645.12
$7,645.12
School Building Loan
$31,000.00
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Town Warrant
THE COMMONWEALTH OF MASSACHUSETTS
FRANKLIN SS:
To John H. Newcomb, Constable of the Town of Leyden GREETING:
In the name of the Commonwealth you are hereby di- rected to notify and warn the inhabitants of said Town who are qualified to vote in elections and in town affairs to meet in the Town Hall, Monday, the first day of March next at eleven o'clock in the forenoon, then and there to act on the following articles :
ARTICLE 1. To choose all necessary town officers for the year ensuing :
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