USA > Massachusetts > Franklin County > Leyden > Town annual reports of officers and committees of the town of Leyden, Massachusetts for the year ending 1961 > Part 4
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ARTICLE 22 To see if the town will vote to authorize the Assessors to use from free cash any sum of money to reduce the 1963 tax rate.
ARTICLE 23 Do you approve of the following amendment to the agreement of the Pioneer Valley Regional School District? "The agreement is hereby amended as follows:
1. By striking out the following sentence in Section 9, Line 11 of the original agreement. "Upon the preparation of such budget and not later than November 15 in any year the members of the committee from each member town shall hold a public hearing in such town at which it shall present the proposed Regional School budget and shall answer any reasonable inquiries witih respect thereto."
2. By inserting the following sentence: "Upon the preparation of such budget the Pioneer Valley Regional School District Committee shall hold a public hearing in the Pioneer Valley Regional School on the second Thursday of November at which it shall present the pro- posed Regional School budget and shall answer any reasonable in- quiries with respect thereto."
The polls will be opened at eleven o'clock in the forenoon and will be closed at 6:30 o'clock in the afternoon.
And you are directed to serve this warrant by posting an attested copy thereof on the Town House seven days at least before the time of said meeting as directed by vote of the town.
Hereof fail not and make due return of this warrant with your doings thereon to the Town Clerk at the time and place of said meeting.
Given under our hands this first day of February in the year of Our Lord one thousand nine hundred and sixty-three.
ROY A. HINE CASPER P. ZIMMERMAN
ARTHUR J. DOBIAS
Selectmen of Leyden
6
Selectmen's Report
TOWN OFFICERS
Appropriation
$ 1,835.00
Transferred from reserve fund
5.00
$ 1,840.00
Edric W. Cook, moderator
$ 15.00
Elihu C. Osgood, moderator
10.00
Roy A. Hine, selectman
145.83
Arthur J. Dobias, selectman
129.17
Casper P. Zimmerman, selectman
125.00
Wilhelm C. Glabach, assessor
90.00
Donald C. Herron, assessor
90.00
Philip T. Koshinsky, assessor
90.00
Ann M. Zimmerman, town clerk
100.00
H. V. Campbell, town treasurer
400.00
George E. Howes, tax collector
200.00
Harold L. Johnson, school committee
60.00
Edith J. Fisher, school committee
60.00
Doris W. Glabach, school committee
50.00
Spencer C. Howes, constable
25.00
Hannah E. Orr, auditor
50.00
Roy A. Hine, welfare chairman
50.00
Harold L. Johnson, pioneer committee
50.00
Marion E. Zimmerman, pioneer committee
50.00
Dorothy T. Howes, pioneer committee
50.00
$ 1,840.00
HIGHWAY CHAPTER 81
Appropriation
State
$ 11,000.00
Town
600.00
$ 11,600.00
John F. Wells, supt.
$1,934.35
Ernest F. Brooks
1,665.40
William P. Croutworst
527.15
Gerald N. Kennedy
804.80
Edward Smith
815.10
Philip Zimmerman
65.00
Wilhelm Glabach
63.70
Austin Dobias, Jr.
65.00
Richard Brooks
14.30
7
Raymond Glabach
10.40
Stephen Muka
24.00
Gerald N. Kennedy, chain saw
7.50
Eastern Equipment Co.
192.00
Aubrey Rice
207.00
Steven Siciak
274.50
Clint Stafford
36.00
Leyden Machinery Fund
2,306.55
Northfield Washed Sand and Gravel Co.
627.49
Wirthmore Stores Inc., chloride and salt
663.55
Lake Asphalt and Petroleum Co.
38.47
Wilfred Smith
73.01
Maurice Thompson, drilling and blasting
193.63
Raymond Noyes, gravel
104.70
Northeastern Culvert Co.
886.40
$ 11,600.00
9665.63
HIGHWAY CHAPTER 90 CONSTRUCTION
Appropriation
State
$ 8,000.00
County
4,000.00
Town
4,000.00
$ 16,000.00
John F. Wells, supt.
$ 937.60
Ernest F. Brooks
743.30
William P. Croutworst
693.55
Gerald N. Kennedy
719.25
Edward Smith
333.45
Raymond Glabach
126.10
Roy Hine
10.40
Leyden Machinery Fund
3,236.40
N. E. Culvert Co.
1,120.99
Northfield Washed Sand and Gravel Co.
482.05
Koppers Co.
771.42
All States Asphalt Co.
405.86
Lake Asphalt and Petroleum Co.
529.79
Edwin Damon, posts
360.45
Wilfred Smith
18.23
Bernardston Auto Exchange
7.50
C. A. Denison Lumber Co.
275.00
Alphonse Marshall
399.00
Donald Shearer
1,882.20
Mackin Construction Co.
273.13
Steven Siciak
660.00
B & M Construction Co.
817.00
Clint Stafford
138.00
1 Cal
8
Mildred Barton, fill
300.00
C. P. Zimmerman, tractor
20.00
Earl Elwell, trucking Town of Colrain
16.00
Ernest F. Brooks, power saw
43.00
2
ol
HIGHWAY CHAPTER 90 MAINTENANCE
Appropriation
State
$ 1,000.00
County
1,000.00
Town
1,000.00
$ 3,000.00
John F. Wells, supt.
$ 147.90
Ernest F. Brooks
166.65
Gerald F. Kennedy
112.00
William P. Croutworst
113.10
Edward Smith
98.80
Raymond Glabach
98.80
Leyden Machinery Fund
331.00
C. P. Zimmerman, tractor and truck
57.00
Clint Stafford
251.00
Edric W. Cook, gravel
57.00
Northfield Washed Sand and Gravel
262.43
Lake Asphalt and Petroleum Co.
1,304.32
$
3,000.00
2,852.10
SNOW REMOVAL
Appropriation
$ 1,000.00
Transferred from reserve fund
.30
$
1,000.30
John F. Wells
261.50
Ernest F. Brooks
137.10
Edward Smith
84.50
Philip Zimmerman
35.20
Wilhelm Glabach
10.40
Gerald N. Kennedy
85.20
Austin Dobias, Jr.
15.40
Mackin Sand and Concrete Co.
35.00
Wirthmore Stores Inc.
336.00
$
1,000.30
RAILING
$
100.00
Ernest F. Brooks
$ 43.40
Gerald N. Kennedy
56.60
$
100.00
9
738.20
Appropriation
110.50
$ 15,430.67
14,493,07
BRIDGES
$ 100.00
Appropriation John F. Wells
$ 9.60
Ernest F. Brooks
33.00
Wiillam P. Croutworst
7.80
Gerald N. Kennedy
25.38
7.80
16.35
$
99.93
90,35
BUILDING MAINTENANCE
Appropriation Expended
0.00
TOWN HALL WELL
$ 2,000.00
Wachusetts Artesian Well Co.
$2,000.00
$ 2,000.00
MACHINERY ACCOUNT
Appropriation
$ 3,000.00
Appropriated from Machinery Fund
4,000.00
Transferred from reserve fund
269.85
Refund
11.05
$ 7,280.90
Gulf Oil Corp.
$ 884.63
Cities Service Oil Co.
435.67
H. F. Davis Tractor Co.
415.44
Corsiglia Oil Co.
259.74
Harold B. Allen Inc.
287.86
Henry A. Glabach
1,058.47
Barton's Garage
2,943.48
Stimson and Son Inc.
220.06
American Lubricant Co.
174.65
C. R. Cote Co.
234.51
Wilfred Smith
173.29
Krohne's Automotive Service
50.57
Bill's Upholstering
14.00
Construction Equipment Co.
45.18
Dickson Equipment Corp.
26.07
Purple Electric Co.
26.43
Robert E. Dunklee and Sons
6.00
Carroll's Trucking Co.
7.11
Clark Hardware Co.
5.74
Registry of Motor Vehicles
12.00
1 cal
$ 7,280.90
10
2. Col
Edward Smith C. A. Denison Lumber Co.
$ 200.00
Appropriation
FOUR WHEEL DRIVE TRUCK
Appropriated from Machinery Fund
$ 2,500.00.
Furgat Tractor and Equipment Co. $2,500.00
$ 2,500.00
FIRE INSURANCE
Appropriation Stimson and Son Inc.
$ 541.01 $ 541.01
FIRE DEPARTMENT -
Appropriation
$ 500.00
Henry Glabach
$ 124.68
Tri-State Mutual
10.00
Greenfield Fire Equipment Co.
39.24
Edward J. Ryan
24.75
Krohne's Automotive Service
7.87
N. E. T. & T. Co.
132.96
Corsiglia Oil Co.
124.86
Keene Two-Way Radio Service
20.10
$ 484.46
PRINTING
Appropriation Transferred from reserve fund
13.00
$ 413.00
Tracy R. Burdick E. A. Hall and Co.
63.00
$ 413.00
MEMORIAL DAY
Appropriation
$ 30.00
Transferred from reserve fund
1.70
$ 31.70
Bernardston American Legion
$ 10.00
Salvation Army
10.00
F. H. Brown Co.
11.70
-$
31.70
BOARD OF HEALTH
Appropriation
$ 50.00
Dr. William R. Buchanan
$ 50.00
$ 50.00
11
46,261,77
20Ml
$ 550.00
$ 400.00
$ 350.00
LAND DAMAGE
Appropriation Treasurer of Franklin County
$ 200.00
$ 200.00
$
200.00
VETERAN'S AID
Appropriation
$ 525.00
Franklin County Public Hospital
$ 473.00
Springfield Hospital
46.36
$ 519.36
BEAVER MEADOW CEMETERY
Appropriation
$ 100.00
Austin Dobias
$ 100.00
$ 100.00
EAST HILL CEMETERY
Appropriation
$ 50.00
Louis J. Black
$ 50.00
$ 50.00
INSPECTION OF SLAUGHTERING
Appropriation
$ 100.00
Earl A. Brooks
$ 100.00
$ 100.00
INSPECTION OF BARNS AND ANIMALS
Appropriation
$
50.00
Charles B. Glabach
$ 50.00
$
50.00
GYPSY MOTH
Appropriation
$
50.00
Gerald Kennedy
$ 16.40
Cornelius Kennedy
15.40
Richard Brooks
16.40
$
48.20
TREE WARDEN
$
100.00
Clark Hardware Co.
$ 10.50
Gerald Kennedy
40.40
Cornelius Kennedy
22.40
Richard Brooks
18.00
Arthur Beaudoin
8.00
Appropriation
$ 99.30
12
DUTCH ELM DISEASE
$ 180.00.
Appropriation Gerald Kennedy
$ 69.00
Cornelius Kennedy
31.20
Arthur Beaudoin
15.00
Richard Brooks
21.20
Norman Mason
5.00
Welcome Leach
5.80
$ 147.20
LIBRARY
Appropriation
$ 250.00
Library Fund
38.64
C. M. Davenport Book Fund
25.00
Transferred from reserve fund
56.15
$ 369.79
Doris Glabach
$ 251.36
Rural Gas Service
90.71
Demco Library Supply
6.78
Fellowship Store
10.05
Richard Rosen Press
10.89
$ 369.79
NOTES AND INTEREST
Appropriation
$
2,000.00
Franklin County Trust Co.
School notes
$1,500.00
Interest on school notes
285.00
Interest on temporary loans
160.83
Director of Accounts, certifying loans
4.00
$ 1,949.83
WORKMEN'S COMPENSATION
Appropriation
$ 400.00
Expended
0.00
CIVILIAN DEFENSE
Balance January 1, 1962 $ 141.50
Expended 0.00
PIONEER VALLEY REGIONAL SCHOOL DISTRICT Appropriation $ 20,969.46
Treas. Pioneer Valley Regional School District $ 20,969.46
13
MISCELLANEOUS ACCOUNT
Appropriation
$ 800.00
Transferred from reserve fund
35.87
$ 835.87
Hobbs and Warren Inc.
$ 158.61
10.10
Western Mass. Electric Co.
61.61
camp.
Stimson and Son Inc., bonds
67.20
C. W. Hawks Co., bond
10.00
Hawes
W. S. Darley Co.
6.75
Austin Dobias, Sr.
40.00
Withington, Cross, Parks and McCann
12.03
Franklin County Trust Co.
18.50
Spencer C. Howes, Sealer of Weights and Measures
25.00
Henry A. Glabach
100.00
Mass. Assessor's Assoc.
9.00
Mass. Collector's and Treasurer's Assoc.
4.00
Mass. Selectmen's Association
10.00
Franklin County Board of Health Assoc.
6.00
Franklin County Selectmen's Assoc.
6.00
Barrett and Baker
102.38
Richard Smith Inc.
8.05
Edward Wisenski
34.00
Clark Hardware Co.
13.40
George E. Howes, postage
14.28
Ann M. Zimmerman, postage
10.55
C. P. Zimmerman, postage
6.35
Roy A. Hine, postage
2.50
Franklin County Registry of Deeds
13.80
Greenfield Recorder-Gazette
4.36
Gertrude Bolton, election officer
21.00
Ernest Brooks, election officer
16.00
Josephine Croutworst, election officer
8.00
Edith Snow, election officer
8.00
Eve Weaver, election officer
8.00
Rose Koshinsky, election officer
8.00
Edith Fisher, election officer
5.00
June T. Gray, election officer
5.00
Bernice Brooks, election officer
5.00
Mass. Town Clerk's Assoc.
7.50
$
835.87
WELFARE
Appropriation
$ 800.00
Expended
685.85
14
26.124.86
1
2
Houve
78.83
84.00
ann
AID TO DEPENDENT CHILDREN
Appropriation Expended
$ 800.00 800.00
U. S. GRANT AID TO DEPENDENT CHILDREN
Balance January 1, 1962 Received 1962
$ 1,400.00 533.00
$ 1,933.00
Expended
$ 377.60
Balance December 31, 1962
1,555.40
$ 1,933.00
OLD AGE ASSISTANCE
Appropriation Refund
$ 2,500.00
34.55
$ 2,534.55
Expended
$ 2,534.55
U. S. GRANT OLD AGE ASSISTANCE
Balance January 1, 1962
$ 337.27
Received 1962
2,479.33
$ 2,816.60
Expended
$1,637.72
Balance December 31, 1962
1,178.88
$ 2,816.60
MEDICAL AID TO AGED
Appropriation
$ 400.00
Expended
0.00
U. S. GRANT MEDICAL AID TO AGED
Balance January 1, 1962
$
1,103.40
Commonwealth of Massachusetts
$ 245.00
Balance December 31, 1962
858.40
$ 1,103.40
FEDERAL DISABILITY ASSISTANCE
Balance January 1, 1962 $ 112.50
Expended 0.00
15
ADMINISTRATION OF WELFARE DISTRICT
Appropriation U. S. Grant for administration
$ 227.00
25.00
$ 252.00
Northern Franklin Welfare District
$ 252.00
$ 252.00
RESERVE FUND
Appropriation
$ 450.00
Transferred to Machinery Account
$ 269.85
Transferred to Library
56.15
Transferred to Printing
13.00
Transferred to Snow
.30
Transferred to Town Officers
5.00
Transferred to Memorial Day
1.70
Transferred to Miscellaneous Account
35.87
$ 381.87
ALL OTHER
Treasurer of Franklin County
County tax
$2,301.27
Dog licenses
144.25
County Retirement System Assessment
715.10
1.71
Withheld from employees
566.61
Director of Internal Revenue
2,713.70
Commonwealth of Massachusetts
State audit
1,183.45
State Parks
187.02
State Withholding tax
129.05
Town of Leyden, collecting State Withholding
3.98
Franklin County Trust Co., temporary loans
5,000.00
George E. Howes, tax charges
84.70
Wendell Barton, tax refund
6.60
Percy Dean, tax refund
11.00
Harold Wilder, tax refund
139.67
Treasurer of South Cemetery
77.74
Treasurer of Beaver Meadow Cemetery
14.72
$ 13,278.86
Respectfully submitted, ROY A. HINE CASPER P. ZIMMERMAN ARTHUR J. DOBIAS
Selectmen of Leyden
Audited January 23, 1963 HANNAH E. ORR
16
150 77.94
2 2 7
SELECTMEN'S RECOMMENDATIONS FOR 1963
Town Officers
$ 1,960.00
Aid to Dependent Children
500.00
Welfare
500.00
Old Age Assistance
2,000.00
Medical Assistance to Aged
500.00
Snow Removal
1,500.00
Bridges
100.00
Railing
100.00
Highway Chapter 81
600.00
Highway Chapter 90
5,000.00
Gypsy Moth
50.00
Dutch Elm Disease
180.00
Board of Health
50.00
Library
400.00
Inspection of Slaughtering
100.00
Inspection of Barns and Animals
50.00
Fire Insurance
550.00
Tree Warden
100.00
Fire Department
500.00
Miscellaneous Account
850.00
Notes and Interest
2,000.00
Printing
450.00
Machinery Account
5,000.00
Memorial Day
30.00
Maintenance of Town Buildings
400.00
Pioneer Valley Regional School
23,103.06
Schools
19,980.00
$ 66,553.06
1962 CHAPTER 81 EXPENDITURES FOR THE TOWN OF LEYDEN
1. Greenfield Road
$ 737.08
2. Brattleboro Road
55.70
3. Frizzell Hill Road
434.03
4. North Bernardston Road
0.00
5. East Hill Road
2,119.41
6. East Hill Branch Road
69.80
7. Keets Brook Road
766.53
8. Paige Road
17.45
9. Alexander Road
1,329.05
10. County Road
944.20
11. Hunt Road
10.00
12. W. S. Black Road
15.00
13. Eden Road
318.40
14. East Glen Road
632.30
17
15. Wilson Road
10.00
16. Gates Road
82.40
17. River Road
143.70
18. Lynde Mill Road
0.00
19 West Leyden Road
360.09
20. Bell Road
64.40
21. George Lamb Road
0.00
22. Kately Hill Road
51.60
23. South Schoolhouse Road
189.30
24. Coates Road
7.60
25. Brooks Road
6.90
Snow
2,729.26
Calcium Chloride
505.80
$ 11,600.00
ALLOTMENTS:
State
$11,000.00 600.00
Town
Total
-$ 11,600.00
18
Town Clerk's Report
Vital Statistics BIRTHS
January 24
January
25
March
9
July 2
July
12
Richard Paul Fisher Anastasia Marie Lapean
MARRIAGES
July 11 Barry D. Wiles and Marguerite Wetherby
September 1
Lewis W. Spears and Dorothy Wilder Smith
DEATHS
October 9 Henry Peter Farnum, 82 years
REPORT OF DOGS LICENSED
33 males at $2.00
$ 66.00
6 females at $5.00
30.00
22 spayed females at $2.00
44.00
2 kennel at $10.00
20.00
$ 160.00
Paid Town Treasurer
144.25
Fees retained, 63 at 25¢
15.75
$ 160.00
REPORT OF HUNTING, FISHING AND TRAPPING LICENSES
19 Resident Citizen Fishing at $4.25 $ 80.75
62 Resident Citizen Hunting at $4.25 263.50
23 Resident Citizen Sporting at $7.25
166.75
4 Resident Citizen Minor Fishing at $2.25
9.00
12 Resident Citizen Female Fishing at $3.25
39.00
1 Resident Citizen Trapping at $7.75
7.75
3 Non Resident Citizen 7 day Fishing at $4.25
12.75
2 Non Resident Citizen Fishing at $8.75 17.50
2.00
6 Resident Citizen Sporting
1 Resident Citizen Old Age Assoc. Paraplegic or Blind Fishing
Free
-$ 599.00
Paid Division of Fisheries and Game
$ 567.50- +4.2
Fees Retained, 126 at 25¢
31.50
ANN M. ZIMMERMAN $ 599.00
Town Clerk
Audited Jan. 21, 1963 HANNAH E. ORR
19
1
November 29
Gordon Dana Barton Neal Russell Ainsworth Robin Marie Roberge Bruce Austin Dobias
4 Duplicate at 50¢
Free
Report of Tax Collector
December 31, 1962
Tax
Collected
Uncollected
Interest
Charges
Abated
Refund
1958
$19.20
$25.60
$3.07
$1.00
1959
548.71
29.60
66.84
3.00
1960
2,243.60
265.96
166.87
11.00
1961
5,705.89
3,611.53
131.38
2.00
1962
32,393.66
9,122.04
12.87
667.44
133.90
1956 Poll
2.00
1959 Poll
2.00 )
2.00
1960 Poll
12.00
10.00
.98
1.75
1961 Poll
18.00
34.00
.51
.35
1962 Poll
122.00 *2
48.00
.02
34.00
1956 Motor Vehicle Excise
1959 Motor Vehicle Excise
249.59
178.50
39.90
16.00
1960 Motor Vehicle Excise
294.90
380.19
27.29
21.00
1,961 Motor Vehicle Excise
581.32
1,316.89
7.14
34.09
6.60
1962 Motor Vehicle Excise
1,749.80
2,268.64
298.62
24.67
1959 Farm Animal Excise
15.34
1960 Farm Animal Excise
116.01
29.38
9.27
3.00
1961 Farm Animal Excise
122.63
144.75
2.37
1962 Farm Animal Excise
307.50
126.00
.17
.
+25
TOTALS
$44,486.81
$17,627.88
$468.64 3% $59.10
$1,034.15
$165.17
Paid to treasurer - $45,014.55
Audited January 22, 1963
HANNAH E. ORR
3
1
GEORGE E. HOWES, Tax Collector
20
7/24
17.46
Treasurer's Report
RECEIPTS
Balance January 1, 1962
$ 31,026.77
39
Davenport Fund income
41.26
Davenport Library Book Fund
25.00
Library Fund income
38.64
Quintus Allen Legacy
600.00
#23
Dog money returned by County
95.26
Commonwealth of Massachusetts
Transportation
3,266.43
Vocational Education
463.24
School Supt.
437.82
Income Tax, Chap. 70, Part 1
7,388.32
Income Tax
1,300.00
School Loan
1,182.46
02
Reimbursement loss of taxes
126.94
Corporation Tax, business
1,950.00 8
Meal Tax
220.54
-220
Old Age Assistance
1,879.58 )
Aid to Dependent Children
414.13
7+22
Administration O.A.A.
8.75
Administration A.D.C.
3.75
Highways, Chap. 81, 1961 balance
2,690.93
Highways, Chap. 81, 1962
6,694.89
Highways, Chap. 90 C, 1961
7,200.00
School Lunch
622.86
#18
Inspection of Barns
25.00
Library
250.00 - +22
Schools, Title III
185.64 - # 22
County of Franklin Highways, Chap. 90 C, 1961
3,600.00
# 29
U. S. Grant
Old Age Assistance
26.03.
2,070.80
# 12
Aid to Dependent Children
533.00
Administration O.A.A.
17.50
&# 11
Administration A.D.C.
7.50
Reimbursement Asphalt Companies
158.56
#48
Perkins Mach. Co., refund
11.05
Carol Printing Corp. refund
12.33
49
O.A.A. check returned
34.55
*
Warren W. Pond, sale of road grader
25.00
7-31
No 63,64
641.26
# 39
1
# 22
22
#22
15.342, 31
Maso 32
# 29
181. 94
# 40
21
#30
Lewis Muka, machinery earnings
11.50
Interest South Cemetery Funds
77.74 #43
Interest Beaver Meadow Cemetery Funds
14.72
Slaughtering License
1.00
Rent of Town Hall
20.00-27
Road Machinery earnings
5,873.95
Sale of Leyden Histories
123.25
+35
Library fines
6,00
9.26
#10
Pistol permits
6.00
Dealer's license
5.00
#41
Franklin County Trust Co., temporary loans
10,000.00
$28
Sealer of Weights and Measures, fees
7.65 1
Outstanding checks
34.80
Roy Thayer, reimbursement O.A.A.
919.50
#33
School lunch program
1,350.05
# 34
Town Clerk, dog licenses
144.25
+26
County Retirement
566.61
€44
Federal withholding tax
2,713.70 - 45
State withholding tax
133.03 #46
Collecting State withholding
3.98
Interest 1958 tax
3.07
Interest 1959 tax
106.74
46864
59.10-25
TAXES
1958 real estate tax
19.20
1959 real estate tax
518.00
1960 real estate tax
2,008.00
1961 real estate tax
5,186.28
1962 real estate tax
25,044.09
1959 personal tax
30.71
1960 personal tax
235.60
1961 personal tax
519.61
1962 personal tax
7,349.57
1959 poll tax
2.00
1960 poll tax
12.00
1961 poll tax
18.00
1962 poll tax
122.00
1960 farm excise
116.01
1961 farm excise
122.63
# 3
Interest 1960 tax
204.41
Interest 1961 tax
141.40
Interest 1962 tax
13.02
Demands and charges 1958 tax
1.00
Demands and charges 1959 tax
19.00
Demands and charges 1960 tax
36.75
Demands and charges 1961 tax
2.35
$ 97,152.23
32.393,6
32.00
over
22
5885,45
*
# 30
#37
1962 farm excise
307.50
1959 motor excise
249.59
1960 motor excise
294.90
581.32
2,875,61
1,749.80
$ 44,486.81
$141,639.04
EXPENDITURES
Selectmen's warrants
$70,653.10
School Committee warrants
17,949.24
School lunch warrants
1,853.27
School Title III warrants
388.18
Pioneer Valley Regional School
20,969.46
Balance December 31, 1962
29,825.79
$141,639.04
HAROLD V. CAMPBELL
Audited January 21, 1963 HANNAH E. ORR
Town Treasurer
23
1961 motor excise
1962 motor excise
54,6,14
Report of State Audit
To the Board of Selectmen Mr. Roy A. Hine, Chairman Leyden, Massachusetts
May 25, 1962
Gentlemen :
I submit herewith my report of an audit of the books and accounts of the town of Leyden for the period from June 23, 1959 to September 9, 1961, made in accordance with the provisions of Chapter 44, Gen- eral Laws. This is in the form of a report made to me by Mr. William Schwartz, Assistant Director of Accounts.
Very truly yours,
ARTHUR H. MACKINNON
Director of Accounts
AHM: MCC
Mr. Arthur H. Mackinnon 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 ac- counts of the town of Leyden for the period from June 23, 1959, the date of the previous examination, to September 9, 1961, and submit the following report thereon:
The financial transactions, as recorded on the books of the several departments receiving or disbursing money for the town or sending out bills for collection, were examined, checked, and verified by com- parison with the books of the town treasurer.
Ledger accounts were compiled, and a balance sheet, which is appended to this report, was prepared showing the financial condition of the town on September 9, 1961.
The books and accounts of the town treasurer were examined and checked in detail. The receipts as recorded were compared with the records of departmental payments to the treasurer and with other sources from which money was paid into the town treasury. The re- corded payments were checked with the selectmen's warrants author- izing the treasurer to disburse town funds. The cash book additions were verified, and the cash balance on September 9, 1961 was proved
24
by actual count of the cash on hand and by reconciliation of the bank balance with a statement received from the bank of deposit.
The records pertaining to maturing debt were examined and checked. The loans issued were compared with the treasurer's recorded receipts, while the payments on account of maturing debt and interest were compared with the amounts falling due and checked with the cancelled securities on file.
The records of payroll deductions on account of Federal and State taxes and the county retirement system were examined and checked. The payments to the proper agencies were verified, and the amounts on hand to the credit of the town employees were listed and proved with the treasurer's records.
The records of tax titles held by the town were examined and checked. The taxes transferred to the tax title account were checked with the tax collector's records, and the redemptions of tax titles were compared with the treasurer's recorded receipts.
The savings bank books representing the investment of the trust funds in the custody of the town treasurer were examined and listed. The income and transfers to the town were proved, and the balance in the several funds were verified.
The records of transfers from the reserve fund were checked with the selectmen's records of appropriations.
The surety bonds of the several town officials required to furnish them for the faithful performance of their duties were examined and found to be in proper form.
The books and accounts of the tax collector were examined and checked in detail. The tax and excise accounts outstanding according to the previous examination, as well as all subsequent commitment lists, were audited and proved with the warrants issued by the board of assessors. The recorded collections were checked, the payments to the treasurer were verified, the recorded abatements were compared with the assessors' records of abatement granted, the transfers to the tax title account were checked, and the outstanding accounts were listed and proved. The cash balance on September 9, 1961 was proved by actual count of the cash on hand.
Verification of the outstanding accounts was obtained by mailing 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.
. It was noted that there are tax and excise accounts outstanding as far back as 1955, and it is urged that the tax collector secure a prompt settlement of all the delinquent accounts.
25
The appropriations were listed from the town clerk's records of town meetings, and the amounts voted were compared with the ag- gregate appropriations raised by the assessors in the computations of the tax rates for 1960 and 1961.
The financial transactions of the town clerk were examined. The receipts from dog and sporting licenses were checked with the records of licenses issued. The payments to the town treasurer and the State were verified, and the cash on hand September 9, 1961 was proved by actual count.
The records of receipts of the board of selectmen and of the sealer of weights and measures, as well as of the highway, public welfare, school, and library departments, and of all the other depart- ments collecting money for the town or sending out bills for collection, were examined and checked, and the payments to the treasurer were verified.
There are appended to this report, in addition to the balance sheet, tables showing reconciliations of the several cash accounts, summaries of the tax, excise, and departmental accounts, as well as schedules showing the transactions and condition of the trust funds.
During the progress of the audit cooperation was extended by all town officials, for which, on behalf of my assistants and for myself, I wish to express appreciation.
Respectfully submitted, WILLIAM SCHWARTZ
WS:MCC
Assistant Director of Accounts
26
BALANCE SHEET - SEPTEMBER 9, 1961 GENERAL ACCOUNTS
Assets
Liabilities and Reserves
Cash,
$17,203.73
Temporary Loans: In Anticipation of Reimbursement, $10,000.00
Accounts Receivable : Taxes:
Levy of 1955: Poll,
State and County Assessments 1961: State Recreation Areas,
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