Town annual reports of officers of the town of Oxford, Massachusetts for the financial year ending 1932, Part 9

Author: Oxford (Mass. : Town)
Publication date: 1932
Publisher: [Oxford, Mass.] : [Town of Oxford]
Number of Pages: 340


USA > Massachusetts > Worcester County > Oxford > Town annual reports of officers of the town of Oxford, Massachusetts for the financial year ending 1932 > Part 9


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Entwistle, Mary-Fragrance and the others


Fox, Genevieve-Mountain Girl Haines, Donald-Toss Up


Hall, Esther G .- Here to Yonder Girl


Hambly, Wilfred-With Motor Truck in West Africa


Harder, Berta and Elmer-Farmer in the Dell


Hillyer, V. M .- Dark Secret


Holmes, M. D .- George, Soul of a Nation


-


225


Huntley, Rev. George E .- Hope Victoria at the Helm Kuh, Charlotte-A Train, a Boat and an Island *Lloyd, Hugh-Mysterious Arab Ludgen, Earle-The Timid Giant


McConnell, Dorothy-Uncle Sam's Family McLean, Robert-Jumping Beans Mirza, Youel-Myself When Young in Persia Moon, Grace-Magic Trail


Noel, Sybille-Magic Bird of Chomo-Lung-Ma


Norris, Margaret-Heroes and Hazards


Orton, Helen Fuller-Grandmother's Cooky Jar


Paine, Albert B .- Boy's Life of Mark Twain Peck, Anne M .- Wings Over Holland


Peck, Anne M .- Storybook of Europe


Potter, Beatrix-The Fairy Caravan Ransome, Arthur-Swallowdale


Standing Bear, Chief-My Indian Boyhood


Snedecker, Caroline Dale-The Spartan St. John, Charles W .- Porto Rican Neighbors Vivier, Max-Peeps at George Washington Warren, Gertrude C .- World in a Barn *Indicates gift


STATISTICAL REPORT


Volumes in Circulating Dept. Jan. 1,


11,290


1932


22


Discarded


11,268


Added 1932


126


Total no. vols. circulating dept. Dec. 31, 1932


11,394


Volumes in Reference Dept. Jan. 1,


1932 1,931


226


Added


8


Total no. vols. Ref. Dept. Dec. 31,


1932 1,939 1,939


Total no. vols. all depts.


13,333


CIRCULATION


Annual Issues (Main Library) 23,489


Annual Issues (North Oxford)


507


Total issues for the year 1932 _


23,996 23,996


Total issues for the year 1931 20,709


Gain 3,287


Largest Monthly issue-2,441


Smallest Monthly issue-1,457


Average Monthly issue-1,999.5


Per Capita-6.1


154 new borrowers Main Library


RECEIPTS


Fines and Cards to Dec. 31, 1932


(Main Library)


$69.94


Fines and Cards to Dec. 31, 1932


(North Oxford) .49


$70.43


Miscellaneous sales


3.40


Total receipts for year


$73.83


Turned over to Town Treasurer Wal-


ter A. Lovett Dec. 31, 1932 $73.83


227


We wish to express our appreciation and thanks to the Trustees and all those who in any way have contributed to the welfare of the library.


Respectfully submitted, HARRIET B. KILTON,


Librarian.


REPORT OF AN AUDIT OF THE


ACCOUNTS


OF THE


TOWN CLERK


OF THE


TOWN OF OXFORD


OF @


WW


FORD


INCORPORA 0703


MASS.


FOR THE PERIOD FROM MARCH 10, 1932 TO AUGUST 30, 1932.


Made in Accordance with the Provisions of Chapter 44, General Laws


4


SEPTEMBER 2, 1932


230


To the Board of Selectmen,


Mr. Irving J. Johnson, Chairman,


Oxford, Massachusetts.


Gentlemen :


I submit herewith my report of an audit of the books and accounts of the Town Clerk of the Town of Oxford for the period from March 10, 1932, to August 30, 1932, made in accordance with the provisions of Chapter 44 of the General Laws. This is in the form of a report made to me by Mr. Edward H. Fenton, Chief Accountant of this Division.


Very truly yours, THEODORE N. WADDELL,


Director of Accounts.


231


Mr. Theodore N. Waddell,


Director of Accounts,


Department of Corporation and Taxation,


State House, Boston.


Sir:


In accordance with your instructions, I have made an audit of the books and accounts of the Town Clerk of the Town of Oxford for the period from March 10, 1932, the date of the previous audit, to August 30, 1932, and submit the following report thereon :


The Town Clerk's records of dog licenses issued on be- half of the county, and of sporting and trapping licenses issued on behalf of the state, were examined and checked in detail, and the payments to the county and the State, re- spectively, were verified with the receipts on file.


A reconciliation of the Town Clerk's cash on hand with the cash balances due the county and the State for licenses issued on their behalf disclosed a cash discrepancy on August 30, 1932, in the accounts of the Town Clerk amount- ing to $902.60.


An examination of the records of dog licenses issued showed that there was due the County Treasurer on June 1, 1932, the sum of $657.00. A payment of $259.20 on this account was made by the Town Clerk to the County Treas- ury on August 17, 1932, no sworn statement of the total amount of money received and paid over being rendered, as required by Section 147, Chapter 140, General Laws. There is, therefore, a balance $397.80 still due the county on the amount payable to the County Treasurer on June 1, 1932.


232


Dog license fees of $290.40 collected from June 1 to August 30, 1932, increased the amount for which the Town Clerk is accountable for dog licenses on August 30, 1932, to $688.20.


In this connection, attention is called to the provisions of Section 147, Chapter 140, General Laws, which reads as follows :


The Police Commissioner of Boston and the clerks of other cities and towns shall issue said licenses, receive the money therefor, and pay it into the treasuries of their respective counties, except in the county of Suffolk, on or before June first and December first of each year, retaining, except in Boston, to their own use twenty cents for each license, and shall return therewith a sworn state- ment of the amount of money thus received and paid over by them. They shall also keep a record of all licenses issued by them, of the name of the keepers or owners of the dogs licensed, and of the names, registered numbers and descriptions of all. such dogs. If a City or Town Clerk neglects to pay over such money to the County Treasurer as re- quired by this section, the city or town may recover the amount thereof for the benefit of the county, with all damages sustained through such neglect, and interest, in an action on the official bond re- quired of City Clerks by the following section or of Town Clerks by Section Thirteen of Chap- ter Forty-one.


Attention is also called to the penalty provided by Sec- tion 169, Chapter 140, General Laws, which reads as fol- lows :


A county, city or town officer who refuses or wilfully neglects to perform the duties imposed


233


upon him by the provisions of this chapter relating to dogs shall be punished by a fine of not more than one hundred dollars, which shall be paid, ex- cept in Suffolk County, into the county treasury. Whoever is aggrieved by such refusal or neglect may report the same forthwith to the district at- torney of his district.


In comparing the records of sporting and trapping licenses issued with the payments made to the Division of Fisheries and Game, it was found that there was due the State on August 30, 1932, the sum of $182.90 for the months of June and July, 1932, and $48.50 for licenses issued be- tween August 1 and 30, 1932, a total of $231.40. Payments by the town clerk to the Divisions of Fisheries and Game have not been made as required by the provisions of Sec- tion 11, Chapter 393, Acts of 1930, which reads as follows :


The director and clerk of every town shall make a record, in books kept therefor, of all licenses is- sued by them, and shall date each license as of the date of issue; and no other date shall be placed on such license. Such books shall be supplied by the division, shall be the property of the com- wealth, shall be open to public inspection during the usual office hours of the town clerk of the di- rector, as the case may be, and shall be subject at all times to audit and inspection by the director, by the state auditor or by his or their agents. Every such clerk shall, on the first Monday of every month, pay to the division all moneys receiv- ed by him for licenses issued during the month preceding, except the fees retained under Section Nine. All remittances shall be by check, United States post office money order, express money order, or in lawful money of the United States; and every such clerk shall, within thirty days next


234


succeeding January first in each year, return to the division all license books received during the year preceding, including all stubs and void and unused licenses. Any such clerk violating any pro- vision of this section shall be punished by a fine of not less than fifty nor more than five hundred dollars, or by imprisonment for not less than one month nor more than one year, or both.


The failure on the part of the town clerk to comply with the provisions of law governing the payments to the State and county for sporting and trapping and for dog licenses, respectively, were mentioned in the previous audit report.


Appended to this report are tables showing a recon- ciliation of the Town Clerk's cash, as well as tables showing the dog and sporting and trapping license accounts.


For the co-operation received from the several town officials during the progress of the audit, I wish on behalf of my assitant and for myself, to express appreciation.


Respectfully submitted,


EDWARD H. FENTON,


Chief Accountant.


235


RECONCILIATION OF CASH


M. Harold Harrington, Town Clerk


Cash balances August 30, 1932, per tables appended : Dog licenses (due county ), - --- $688.20


Sporting and trapping licenses


(due State),


231.40


$919.60


Cash on hand August 30, 1932, veri- fied,


$17.00


Cash discrepancy August 30, 1932,


902.60


$919.60


DOG LICENSES


Cash balance March 10, 1932, per previous audit :


Licenses issued 1932 :


Males and spayed fe- males, Nos. 1 to 4, in- clusive, 4 at $2.00 __ $8.00


Females, Nos. 1 to 2


inclusive, 2 at $5.00 -


10.00


$18.00


Less fees retained by Town Clerk :


6 at 20c,


1.20


$16.80


236


Licenses issued March 10 to May 31, 1932:


Males and spayed fe-


males, Nos. 5 to 221


inclusive, 217 at $2.00 $434.00 Females, Nos. 3 to 54,


inclusive, 52 at $5.00 260.00


694.00


$710.80 -


Fees retained by Town Clerk March 10 to May 31, 1932 :


269 at 20c $53.80


Cash balance May 31, 1932 (due county treasurer June 1, 1932), 657.00


$710.80


Cash balance June 1, 1932 (due county), $657.00


Licenses issued June 1 to August 30, 1932 : Males and spayed fe- males, Nos. 222 to 313, inclusive, 92 at $2.00 $184.00


Females, Nos. 55 to 80, inclusive, 26 at $5.00 130.00


314.00


$971.00


Payments to County Treasurer Aug. 17, 1932 $259.20


237


Fees retained by Town Clerk June 1, to August 30, 1932: 118 at 20c, 23.60


Cash balance August 30, 1932 (due county) :


Underpayment to County


Treasurer on return


due June 1, 1932 $397.80


Receipts June 1 to Aug.


290.40


30, 1932


688.20


$971.00


SPORTING AND TRAPPING LICENSES


Cash balance March 10, 1932, per previous audit :


Receipts for February, 1932, (due State), $36.00


Licenses issued March 10 to August 30, 1932 : Resident citizens' sporting, 133 at $2.75 $365.75


Resident citizens' trapping, 1 --


5.25


Non-resident citizens' sporting, 1


5.15


Minor Sporting, 15 at $1.25


18.75


Duplicate, 1 .50


$395.40


$431.40


Payments to Division of Fisheries and Game, March 10 to August 30, 1932 $162.50


238


Fees retained by Town Clerk March 10 to August 30, 1932, 150 Fees at 25c 37.50


Cash balance August 30, 1932, (due State) :


Receipts


of


June


and July,


1932


overdue


$182.90


Receipts August 1


to 30, 1932


48.50


231.40


$431.40


REPORT OF AN AUDIT


OF THE


ACCOUNTS


OF THE


TOWN OF OXFORD


OF ® X


OR


TO


INCORPORATED 0703


MASS


FOR THE YEAR ENDING


DECEMBER 31, 1932


Made in Accordance with the Provisions of Chapter 44, General Laws


March 21, 1932


.


240


March 21, 1932


To the Board of Selectmen


Mr. Robert T. Powers, Chairman


Oxford, Massachusetts


Gentlemen :


I submit herewith my report of an audit of the ac- counts of the town of Oxford for the year ending December 31, 1931, made in accordance with the provisions of Chap- ter 44, General Laws. This report is in the form of a report made to me by Mr. Edward H. Fenton, Chief Accountant of this Division.


Very truly yours, THEODORE N. WADDELL,


Director of Accounts


241


Mr. Theodore N. Waddell


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 Oxford for the year ending December 31, 1931, and submit the following report there- on :


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.


The accountant's ledger was analyzed, the appropria- tion accounts being checked to the Town Meeting records of appropriations and transfers voted. A balance sheet, show- ing the financial condition of the Town on December 31, 1931, was prepared and is appended to this report.


The books and accounts of the Town Treasurer were ex- amined and checked. The cash book was footed and proved, and the recorded receipts were analyzed and compared with the accountant's ledger and with the records of the depart- ments making payments to the Treasurer. The payments were compared with the Selectmen's warrants authorizing the disbursement of Town funds.


In checking the appropriations, it was noted that on December 29, 1931, appropriations totaling $3,435.72 were voted to be taken from surplus revenue. This sum should


242


be included by the assessors in the determination of the 1932 tax rate, in accordance with the provisions of Section 23, Chapter 59, General Laws, as amended by Chapter 428, Acts of 1931, which requires that the assessors raise all sums appropriated since the last preceding annual tax as- sessment, and which also provides that deductions on account of appropriations voted from available funds in the Treasury may be made by the Assessors only upon the approval of the Commissioner of Corporations and Taxa- tion. All appropriations voted by the Town, whether they are to be raised by taxation or provided by transfer from available funds in the Treasury, should be certified by the Town Clerk to the Assessors, in accordance with the require- ments of Section 15A, Chapter 41, General Laws.


The Treasurer's cash balance on February 29, 1932. was verified by reconciling the bank balance with a state- ment furnished by the bank.


The securities and savings bank books, representing the investments of the several trust funds in the custody of the Town Treasurer, were examined and verified, the in- come and bequests being proved and found to be as report- ed.


Attention is called to the provisions of Section 54, Chapter 44, General Laws, which deals with the investment of Town trust funds.


The payments on account of debt and interest were proved with the amounts falling due and with the can- celled notes on file. The outstanding debt was listed and verified by a comparison with the books.


The books and accounts in the tax collector's office were examined and checked. The taxes outstanding at the time of the previous examination were audited, and all


243


subsequent commitments of poll, personal, real estate, old age assistance, and motor vehicle excise taxes were added and reconciled with the Assessors' warrants.


The recorded tax collections were checked to the com- mitment lists, the payments to the Treasurer were verified, the abatements were checked with the Assessors' records of abatements granted, and the outstanding accounts were listed and proved with the accountant's ledger.


Verification notices were mailed to a number of per- sons 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 Tax Collector's cash on hand was verified by an actual count on February 29, 1932.


The financial accounts of the Town Clerk were examin- ed. The receipts for dog and sporting licenses were checked with the records of licenses issued, and the payments to the County Treasurer and to the Division of Fisheries and Game, respectively, were verified. The cash on hand was proved by an actual count on March 9, 1932.


The attention of the Town Clerk is called to Section 12, Chapter 131, General Laws, which requires the Town Clerk to pay over, on the first Monday of each month, all money due the Division of Fisheries and Game for sporting li- censes issued during the month preceding, and to Section 147, Chapter 140, General Laws, which provides for pay- ments of dog license fees by the Town Clerk to the County on or before June 1 and December 1 of each year.


The surety bonds of the Town Clerk, Treasurer, and Tax Collector were examined and found to be in proper form.


244


The record of licenses granted by the selectmen were examined and checked, and the payments to the Treasurer were verified by a comparison with the Treasurer's cash re- ceipts.


The receipts for rent of the Town Hall were compared with the records of hall rentals, and the payments to the Treasurer were verified.


The records of receipts by the School and Library de- partments were examined, the collections being compared with the Treasurer's records of receipts.


The financial records of the Public Welfare department were examined and checked. The charges billed were listed, the collections were checked with the Treasurer's records of receipts, and the outstanding charges were listed and prov- ed with the records of the Town Accountant.


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 ac- counts, as well as tables showing the transactions and con- dition of the Trust Funds.


While engaged in making the audit, I received the co- operation of all Town Officials, for which, on behalf of my assistants and for myself, I wish to express appreciation.


Respectfully submitted,


EDWARD H. FENTON,


Chief Accountant.


245


RECONCILIATION OF TREASURER'S CASH


Balance January 1, 1931 $28,219.19


Receipts 301,697.45


$329,916.64


Payments


$328,541.38


1,375.26


Balance December 31, 1931


$329,916.64


Balance January 1, 1932


$1,375.26


Receipts January 1 to February 29,


1932


8,292.99


Unpaid warrants February 29, 1932


10,619.75


$20,288.00


Payments January 1 to February 29, 1932


$8,922.34


Warrants drawn and unpaid Febru- ary 29, 1932 10,619.75


Balance February 29, 1932:


Worcester County Na-


tional Bank


745.91


Cash in office, verified


20.00*


745.91


$20,288.00


WORCESTER COUNTY NATIONAL BANK OF WORCESTER


Balance February 29, 1932, per state-


ment, .


$2,238.60


246


Adjusted check register balance Feb-


ruary 29, 1932 $725.91


Outstanding checks February 29, 1932


1,512.69


$2,238.60


TAXES-1920 W. S. Taft, Collector


Outstanding January 1, 1931 $461.59


Outstanding December 31, 1931 $461.59


TAXES-1921


W. S. Taft, Collector


Outstanding January 1, 1931 $567.06


Outstanding December 31, 1931 $567.06


TAXES-1922


W. S. Taft, Collector


Outstanding January 1, 1931 $3,365.18


Outstanding December 31, 1931 $3,365.18


TAXES-1929


W. A. Lovett, Collector


Outstanding January 1, 1931 $18,455.16


Payments to Treasurer $15,934.39


Abatements 838.87


Outstanding December 31, 1931 1,681.90


$18,455.16


Outstanding January 1, 1932 $1,681.90


247


Payments to Treasurer January 1 to


February 29, 1932 $200.00


Outstanding February 29, 1932, per list


1,481.90 .


$1,681.90


TAXES-1930 W. A. Lovett, Collector


Outstanding January 1, 1931 $48,881.25


Abatements after payments refunded 63.50


$48,944.75


Payments to Treasurer


$22,322.94


Abatements


668.70


Added to tax titles


88.50


Outstanding December 31, 1931


25,864.61


$48,944.75


Outstanding January 1, 1932


$25,864.61


Payments to Treasurer January 1 to


February 29, 1932


$1,599.73


Outstanding February 29, 1932, per list


24,239.41


Cash on hand February 29, 1932, verified 25.47


$25,864.61


TAXES-1931


Commitment per warrants


$123,914.70


Abatements after payments refunded


127.79


$124,042.49


248


Payments to Treasurer


$65,462.41


Abatements 513.45


Added to tax titles


147.59


Outstanding December 31, 1931


57,919.04


$124,042.49


Outstanding January 1, 1932


$57,919.04


Payments to Treasurer January 1 to February 29, 1932 $5,187.23


Abatements January 1 to February 29,1932 117.90


Outstanding February 29, 1932, per list


52,519.74


Cash on hand February 29, 1932, verified 94.17


$57,919.04


OLD AGE ASSISTANCE TAXES-1931


Commitment per warrant,


$1,259.00


Abatement after payment, refunded, 1.00


$1,260.00


Payments to Treasurer


$1,175.00


Outstanding December 31, 1931,


85.00


$1,260.00


Outstanding January 1, 1932,


$85.00


Payments to Treasurer January 1 to February 29, 1932, $4.00


Outstanding February 29, 1932, per list, 81.00


$85.00


249


MOTOR VEHICLE EXCISE TAXES-1929


W. A. Lovett, Collector


Outstanding January 1, 1931,


$533.06


Payments to Treasurer $99.25


Abatements, 421.06


Outstanding December 31, 1931 and


February 29, 1932, per list


12.75


$533.06


Outstanding January 1, 1931, $1,617.62


Abatements after payment refunded, 32.94


Motor vehicle excise taxes 1931 re- ported as motor vehicle excise taxes 1930,


42.41


Abatement reported in error


.40


$1,693.37


Payments to Treasurer


$1,456.79


Abatements


63.62


Outstanding December 31, 1931, - 172.96


$1,693.37


Outstanding January 1, 1932


$172.96


Overpayment to Treasurer, to be re-


funded 8.74


$181.70


Outstanding February 29, 1932, per


list


$179.70


250


Cash on hand February 29, 1932,


verified


2.00


$181.70


MOTOR VEHICLE EXCISE TAXES-1931


Commitment per warrants


$5,737.85


Abatements after payment refunded


370.68


$6,108.53


Payments to Treasurer $4,971.05


Abatements 385.11


Motor vehicle excise taxes 1931 re-


ported as 1930 42.41


Outstanding December 31, 1931


709.96


$6,108.53


Outstanding January 1, 1932


$709.96


Abatements after payment refunded 20.05


$730.01


Payments to Treasurer January 1 to February 29, 1932 $179.19


Abatements January 1 to February 29, 1932 15.37


Outstanding February 29, 1932, per list 495.22


Cash on hand February 29, 1932,


verified 40.23


$730.01


251


UNAPPORTIONED SIDEWALK ASSESSMENTS-1927


Outstanding January 1, 1931


$64.68


Payments to Treasurer


$306.52


UNAPPORTIONED SIDEWALK ASSESSMENTS-1928


Outstanding January 1, 1931


$514.91


Payments to treasurer


$306.52


Outstanding December 31, 1931 and


February 29, 1932, per list


208.39


$514.91


UNAPPORTIONED SIDEWALK ASSESSMENTS-1929


Outstanding January 1, 1931


$398.25


Payments to Treasurer


$110.03


Outstanding December 31, 1931 and


February 29, 1932, per list


288.22


$398.25


UNAPPORTIONED SIDEWALK ASSESSMENTS-1930


Outstanding January 1, 1931


$228.54


Payments to Treasurer


$30.00


Outstanding December 31, 1931 and


February 29, 1932, per list


198.54


$228.54


COMMITTED INTEREST ON SIDEWALK .


ASSESSMENTS


Outstanding January 1, 1931


$32.98


Commitment


12.22


$45.20


252


Payments to Treasurer $20.11


Outstanding December 31, 1930 and


February 29, 1932 25.09


$45.20


INTERESTS-TAXES AND ASSESSMENTS


Collections 1931 :


Taxes 1929


$1,781.87


Taxes 1930


1,295.42


Taxes 1931


63.74


Motor Vehicle


Excise Taxes


1929 11.30


Motor Vehicle Excise Taxes


1930 47.61


Motor


Vehicle Excise Taxes


1931 9.31


Unapportioned sidewalk assess-


ments 47.77


$3,257.02


Payments to Treasurer


$3,257.02


Collections January 1 to February 29, 1932:


Taxes 1929 $12.08


Taxes 1930 102.24


Taxes 1931 111.61


Motor Vehicle Excise Taxes


1930 .20


Motor Vehicle Excise Taxes


1931


1.29


$227.42


Payments to Treasurer January 1 to February 29,1932 $216.04


253


Cash on hand February 29, 1932,


verified 11.38


$227.42


SELECTMEN LICENSES AND PERMITS


Issued 1931 :


Auto dealers', first class


$20.00


Auto dealers', second class


15.00


Auto dealers', third class


10.00


Auctioneer


4.00


Common victuallers'


22.00


Bus


120.00


Pool and bowling


34.00


Sunday


35.00


1


1


$260.00


Payments to Treasurer


$241.00


Abatements


19.00


$260.00


Issued January 1 to February 29, 1932 :


Auto dealers', first class $20.00


Auto dealers', second class


10.00


Auto dealers', third class


5.00


Bus


120.00


1


1 I


$155.00


Payments to Treasurer January 1 to February 29, 1932 $15.00


Abatements January 1 to February 29, 1932 120.00


254


Outstanding February 29, 1932, per


list 20.00


$155.00


TOWN CLERK DOG LICENSES


Licenses issued 1931 : 355 Males and spayed females at $2.00 $710.00


85 Females at $5.00


425.00


$1,135.00


Payments to County Treasurer per receipt, December 18, 1931 $758.40 Fees retained by Town Clerk, 440 at 20c 88.00


Due from Town Clerk December 31,


1931


288.60


$1,135.00


Due from Town Clerk January 1, 1932 $288.60


Licenses issued January 1 to March 9, 1932 :


4 Males and spayed females at $2.00 8.00


2 Females at $5.00


10.00


$306.60


Payment to County Treasurer Janu- ary 16, 1932 $288.60 Fees retained by Town Clerk Janu- ary 1 to March 9, 1932, 6 at 20c 1.20


255


Cash on hand March 9, 1932, verified


16.80


$306.60


HUNTING AND FISHING LICENSES


Licenses issued 1931 :


275 Resident citizens' sporting at $2.75 $756.25


2 Resident citizens' trapping at $5.25 10.50


4 Non - resident citizens'


sporting at $10.25 41.00


4 Duplicate at .50 2.00


10 Minor fishing at $1.25 12.50


$822.25


Payments to Division of Fisheries and Game, $480.00


Fees retained by Town Clerk, 291 at 25c 72.75


Due from Town Clerk December 31,


1931


269.50


$822.25


Due from Town Clerk January 1,


1932 $269.50


Licenses issued January 1 to March 9, 1932 : 85 Resident citizens' sporting at $2.75 233.75


4 Minor fishing at $1.25


5.00


$508.25


256


Payments to Division of Fisheries and Game January 1 to March 9, 1932 $450.00


Fees retained by Town Clerk Janu- ary 1 to March 9, 1932, 89 at 25c 22.25


Cash on hand March 9, 1932, verified 36.00


$508.25


MEMORIAL HALL


Rentals 1931 $494.00


Payments to Treasurer $494.00


Rentals January 1 to March 10, 1932




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