USA > Massachusetts > Worcester County > Mendon > Town annual reports of the officers of Mendon, Massachusetts 1917-1927 > Part 16
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The receipts for taxes were entered in the collector's cash books and were also entered in detail in the former treasurer's cash book. It was therefore necessary to check the collector's cash and the entries on the treasurer's cash book to the tax books. A number of discrepancies were found on the treasurer's cash book, but the receipts for taxes as printed in the town reports were found to be correct and have therefore been used in proving the cash.
The books and accounts of the present town treasurer were examined and checked in detail from March 18, 1921 to June 30, 1923. The recorded receipts were verified by a comparison with the records of the several departments paying money to the treasurer, and the expenditures were checked with the Selectmen's orders authorizing payments, and also with the bank checks. The departmental bills and payrolls were checked with the Select- men's order book. The cash book was footed and proved, and the bank account was reconciled.
The present treasurer included in his 1921 report, $6,202.35, representing cash received by the former treasurer, and $3,062.29, representing orders paid by the former treasurer. Instead of using these amounts, I have charged the present treasurer with $3,190.18, the amount of the bank balance received from the former treasurer on March 18, 1921.
The following adjustments were made in the present treasur- er's accounts : The receipt from the State Treasurer of $60.12 was eliminated from the cash account for 1921, as this amount, the total of the settlement of the State Treasurer's statement, was
41
a duplication of the separate items entered in detail. The ex- penditures as recorded for 1921 were increased $3.00 on account of a payment to the county commissioners and by $26.66 and $3.06 on account of selectmen's orders Nos. 516 and 517, re- spectively, these amounts having been omitted from the cash book. A credit of $277.38 for expenditures in 1922 was made, as the payment of order No. 541 was omitted from the cash book; and an entry of $225.88 for the payment of the balance to the State Treasurer was eliminated, as it was a duplicate credit, the amount having been included in the detailed entries of receipts and pay- ments of the State accounts.
The recorded payments for 1922 were further decreased by 88 cents, as the Civilian War Poll Tax was $993.00 instead of $993.30 as recorded, and the bank check paying order No. 141 was 58 cents less than the order.
As a result of these adjustments, the cash in the hands of the treasurer on December 31, 1922, was $7.75 instead of $101.09 as reported.
Considerable difficulty was experienced in determining the cash balance in the bank at the time of the audit, as a record of the bank account had not been kept. It was therefore necessary to examine all the bank checks returned by the bank since March, 1921, and to compare them with the bank statements, in order to determine the amount of outstanding checks and the bank balance received from the former treasurer, as well as the balance on June 30, 1923.
The tax accounts committed to the former tax collector for the years 1918, 1919 and 1920, and to the present tax collector for the years 1921 and 1922, were examined and checked.
The tax books were added and proved to the warrants, the payments to the treasurer were checked with the treasurer's books and the assessors' record of abatements granted, and the out- standing accounts were listed and proved.
The outstanding accounts were further verified by mailing a number of notices to persons whose names appeared on the books as owing money to the town. In reply two persons claimed to have paid the present tax collector taxes of $5.00 each, which
42
were not credited on the books; both of these accounts were charged to the tax collector and referred to him for investigation. With this exception, I am satisfied that the accounts are correct.
At the close of the audit there were small balances outstand- ing on the 1919 and 1920 taxes, and unless the collection of these accounts is completed within a short time, the assessors should commit to the present tax collector the lists of the uncollected 1919 and 1920 taxes with their warrants, in accordance with Section 97, Chapter 60 of the General Laws.
The present tax collector has not entered his receipts in a cash book, as required by Section 7, Chapter 60 of the General Laws, which reads as follows :
He shall also keep a cash book, in which he shall enter all sums paid to him, as received, specifying the total amount of tax, abatements allowed, all interest charged, the total amount re- ceived and the date of receipt, the date and amount of every payment and disbursement made by him, and to whom paid, with such other matters as the town requires.
The attention of the town officials was called to the fact that a separate cash account should be kept by the tax collector for each levy, and that the payments of his receipts to the treasurer should specify on what tax levies they apply; otherwise, it is practically impossible for the tax collector to make out his reports accurately at the end of the year, or for the town officials to know definitely when the collections on a tax levy are completed.
The town votes each year that the tax collector shall enforce immediate payment of all taxes remaining unpaid on December 1 ; and immediate action should be taken by the tax collector to com- plete the collection of the 1921 taxes.
The attention of the tax collector should be called to Section 4, Chapter 128, Acts of 1923, which requires that all real estate taxes shall be collected within one year from October 1 in the year of assessment, and is as follows :
43
Said Chapter sixty is hereby further amended by striking out section seventeen and inserting in place thereof the following :- Section 17. If any tax, betterment or special assessment remains un- paid fourteen days after demand therefor, the col- lector, in the case of any tax, betterment or special assessment upon real estate, within one year from October first in the year of assessment, and, in case of any other tax, within two years from said October first, shall collect the tax, together with all incidental charges and fees, in the manner pro- vided by law.
The practice of withholding the payment of the salary of the tax collector until the collection of the taxes of a given year is completed should not be continued, as liabilities incurred in any year should be paid from the revenue of that year. At the time of the audit, money was due on account of collector's salary for the past four years.
The records of the receipts of the town clerk for dog licenses and hunting and fishing licenses issued were examined and checked, and payments to the County and the State were verified by an examination of the receipts on file.
The records of receipts by the library, the sealer of weights and measures, the janitor of the town hall, and for the use of the hay scales, were examined, and the payments to the treasurer checked with the treasurer's books.
The savings bank books and securities of the Austin Wood Relief Fund and the School District No. 1 Fund were examined, the income being checked and found to be properly reported.
A balance sheet, which shows the financial condition of the town June 30, 1923, was prepared and is appended to this report, together with tables showing a reconciliation of the town treasur- er's cash and summaries of the tax and the trust and investment funds accounts.
While engaged on the work of the audit I received the co-
44
operation of the several town officials, for which, on behalf of my assistants and myself, I wish to express my appreciation.
Respectfully submitted,
EDW. H. FENTON,
EHF-JMC
Chief Examiner.
45
TREASURER'S ACCOUNTS-1920.
LEONARD T. GASKILL, Treasurer.
Cash
balance January 1,
1920, per town report ... $2,355 60
Receipts 1920, per town report $33,603 63
Library cash omitted from
treasurer's report
1 75
$33,605 38
$35,960 98
Payments 1920, per town
report
$35,680 74
Adjustment with selectmen's
summary of town orders 18
Adjustment of selectmen's
highway orders
1 50
$35,682 42
Less orders on Austin Wood
Relief
Fund (separate
from
treasurer's
cash)
50 00
$35,632 42
Corrected balance December
31, 1920
328 56
-
$35,960 98
46
TREASURER'S ACCOUNTS. JANUARY 1 TO MARCH 17, 1921. LEONARD T. GASKILL, Treasurer.
Corrected balance January 1, 1921 ..... $328 56 Receipts January 1 to March 17, 1921 5,936 54
$6,265 10
Payments January 1 to March 17, 1921 $3,019 05
Cash variation 55 87
Cash balance March 17, 1921 turned over to new treasurer 3,190 18
$6,265 10
RECONCILIATION OF CASH.
Home National Bank :
Balance March 17, 1921, per statement $3,194 29
Less interest on deposit March 17, 1921, entered on cash book subse- quently 16
$3,194 13
Less outstanding checks
per list :
No. 4887
$1 40
No. 5817 2 55
$3 95
Bank balance March 17, 1921, turned
$3,190 18 over to new treasurer $3,190 18
47
TREASURER'S ACCOUNTS
MARCH 18 TO DECEMBER 31, 1921.
MOSES U. GASKILL, Treasurer.
Corrected balance March 18, 1921, (cash received
from former treasurer) $3,190 18
Receipts March 18 to De- cember 31, 1921, per
town report
$40,344 29
Less State Treasurer's check to balance (duplicate en- try, as this account was included in the detailed entries of receipts and payments on account of State accounts) 60 12
$40,284 17
$43,474 35
Payments March 18 to De- cember 31, 1921, per town report $42,304 07
Payments
omitted
from
treasurer's report :
Check to county com-
missioners $3 00
Selectmen's order No. 516 26 66
Selectmen's order No.
517 3 06
$42,336 79
Corrected
balance
De-
cember 31, 1921
1,137 56
$43,474 35
48
TREASURER'S ACCOUNTS-1922.
MOSES U. GASKILL, Treasurer.
Corrected balance January
1, 1922
$1,137 56
Receipts 1922, per town
report
43,560 84
$44,698 40
Payments
1922, per town
report
$44,640 03
Selectmen's order No. 536
omitted from treasurer's report 277 38
-
$44,917 41
Less :
State Treasurer's check to balance (dupli- cate entry, as this amount was includ- ed in detailed entries of receipts and pay- ments on account of State accounts) .... $225 88
Error in payment of of Civilian War Poll Tax 30
Error in payment of selectmen's order
No. 141
$
58
$226 76
-
$44,690 65
Corrected balance
December 31, 1922
..
7 75
$44,698 40
49
TREASURER'S ACCOUNTS JANUARY 1 TO JUNE 30, 1923 MOSES U. GASKILL, Treasurer.
Corrected balance January 1, 1923 . ... $7 75
Receipts January 1 to June 30, 1923 19,577 45
$19,585 20
Payments January 1 to June 30, 1923 . . $19,233 84
Cash balance June 30, 1923 351 36
$19,585 20
Cash on hand June 30, 1923, per cash
book
$351 36
Outstanding checks per list 274 10
$625 46
Home National Bank balance June 30,
1923, per bank statement
$625 46
TAXES-1918.
Commitment
$13,741 00
Additional commitment . .
13 92
Excise taxes
1,030 34
Interest :
1918
$21 45
1919
110 73
1920
26 31
1921
5 27
1922
16 97
$180 73
Transferred to 1919 taxes ..
7 14
$14,973 13
50
Payments to treasurer :
1918
$11,478 32
1919
3,041 29
1920
306 86
1921
37 55
1922
87 71
$14,951 73
Abatements :
1918
$15 92
1921
5 48
$21 40
$14,973 13
TAXES-1919.
Commitment
$15,941 70
Additional commitment
72 00
Excise taxes
943 50
Interest :
1919
$38 62
1920
76 24
1921
17 56
1922
8 89
$141 31
Overpayment
2 00
$17,100 51
Payments to treasurer :
1919
$14,657 86
1920
2,106 20
1921
201 86
1922
19 89
$16,985 81
Abatements :
1921 8 00
Transferred from 1918 taxes
7 14
Outstanding June 30, 1923,
per list
99 56
$17,100 51
51
TAXES-1920.
Commitment
$17,576 40
Additional commitment
20 40
Interest :
1920
$33 92
1921
75 37
1922
11 30
$120 59
$17,717 39
Payments to treasurer :
1920
$15,168 52
1921
2,228 57
1922
122 35
$17,519 44
Abatements :
1920
$10 00
1921
85 00
$95 00
Outstanding December 31,
1922
$102 95
$17,717 39
Outstanding January 1, 1923
$102 95
Interest January 1 to June
30, 1923
1 10
$104 05
Outstanding June 30, 1923,
per list
$95 65
Cash on hand June 30, 1923
8 40
$104 05
52
TAXES-1921 AND 1922.
Commitment of 1921 taxes $22,104 52
Commitment of 1922 taxes 21,647 82
Additional commitment of
1922 taxes 8 80
$43,761 14
Interest :
Taxes 1921
$112 63
Taxes 1922
.
65 67
$178 30
$43,939 44
Payments to treasurer :
Taxes 1921
$21,590 52
Taxes 1922
18,921 23
$40,511 75
Abatements :
Taxes 1921
$52 60
Taxes 1922
36 00
$88 60
Outstanding June 30, 1923,
per lists :
Taxes 1921
$574 03
Taxes 1922
2,354 27
$2,928 30
Cash on hand June 30, 1923 :
Taxes 1922
$410 79
$43,939 44
AUSTIN WOOD RELIEF FUND.
Savings
Securities
Deposits
Par Value
Total
On hand at beginning of year,
$1,232 53
$500 00
$1,732 53
On hand at end of year .. .
$1,229 59
$500 00
$1,729 59
On hand June 30, 1923
$1,240 21
$500 00
$1,740 21
Receipts 1922.
Withdrawn from savings bank
$80 00
Income
77 06
Total
$157 06
January 1 to June 30, 1923
Income
$10 62
Total $10 62
Payments
1922
Deposited in savings banks
$77 06 53
Expenditures for relief 80 00
Total $157 06
January 1 to June 30, 1923
Deposited in savings bank $10 62
Total $10 62
MENDON SCHOOL DISTRICT NO. 1 FUND.
Savings
Deposits
Total
On hand at beginning of year
$657 27
$657 27
On hand at end of year . .
$687 17
$687 17
$687 17
$687 17
Payments
1922
Income
$29 90
Total $29 90
Total
$29 90 54
TOWN OF MENDON BALANCE SHEET-JUNE 30, 1923. GENERAL ACCOUNTS
ASSETS.
LIABILITIES.
Cash :
In bank
$351 36
Temporary Loans : In anticipation of
Cash discrepancy
55 87
revenue $12,000 00
On hand June 30, 1923 .
Receipts 1922
Deposited in savings bank $29 90
Accounts Receivable :
Selectmen's orders un-
Taxes :
Levy of 1919 $99 56
Levy of 1920
104 05
Levy of 1921
574 03
Levy of 1922
2,765 06
$3,542 70
Fire Department
116 00
Moth Scouts
58 00
Tree Warden . .
93 00
Board of Health . ..
44 60
Improved Highways. 500 00
Street Lights .. . .
608 82
Street Lights-
Washington St. ...
75 00
Millville St. . . 75 00
Blackstone St. .... 75 00
Poor Department .... 713 07
Soldiers' Relief . .
50 00
School Department ..
6,562 49
School Physician .... 25 00
School Nurse .
130 00
Industrial School . 229 19
888 82
Due from State :
State Aid
$174 00
Appropriation Revenue ... . $29,077 00
Less collections, estimated
receipts . . 2,903 82
$26,173 18
Overdrawn Accounts :
Highways .. $85 76
paid Appropriation Balances : Salaries, town officers Town Hall water sup- ply . 750 00
$892 00
55
Taft Public Library. .
355 57
Incidentals .
1,231 47
Bonds for Town
Officers 52 50
Outstanding Bills ..
63
Old Cemetery
33 05
Town Debt
150 00
Interest
219 71
$13,040 10
Overlays Reserved for Abatements :
56
Levy of 1919
$475 70
Levy of 1920
299 40
Levy of 1921
51 92
Levy of 1922
42 82
·
$869 84
Surplus Revenue . .. ... $3,584 11
$30,382 87
$30,382 87
·
INDEBTEDNESS.
Net Funded or Fixed Debt
$150 00 Schoolhouse note due in 1923 $150 00
$150 00
$150 00
TRUST AND INVESTMENT FUNDS.
Trust Funds :
Trust Fund :
Cash and securities .... Investment Funds : Cash and securities ....
$1,740 21
Austin Wood Relief Fund
$1,740 21 57
Investment Fund :
687 17
Mendon School Dis- trict No. 1 Fund ... 687 17
$2,427 38
$2,427 38
REPORT
OF THE
SCHOOL COMMITTEE
OF THE
TOWN OF MENDON
FOR THE
SCHOOL YEAR 1923.
ORGANIZATION OF SCHOOL COMMITTEE, 1923.
SAMUEL E. D. HARTSHORN, Sec'y. GEORGE H. PICKARD, Chairman ROY A. BARROWS
Term expires 1924. Term expires 1925. Term expires 1926.
SUPERINTENDENT. CARROLL H. DROWN.
TRUANT OFFICERS.
LYMAN COOK. JACOB R. BROWN.
SCHOOL NURSE. FANNIE S. BUCK. HELEN C. GRADY.
SCHOOL PHYSICIAN. DR. K. A. CAMPBELL.
*- Resigned December, 1923.
J
REPORT OF SCHOOL COMMITTEE.
The School Committee submits the following report for the year ending December 31, 1923.
RESOURCES.
Appropriation $14,000 00
Appropriation for School Physicain 25 00
Appropriation for School Nurse 200 00
From County Treasurer, dog tax
273 95
Total
$14,498 95
Total amount erpended
14,381 52
Balance
$117 43
REIMBURSEMENTS.
From General School Fund, Part 1 ... . $1,130 00
From General School Fund, Part 2 .... 2,646 84
For Superintendent's Salary 500 00
For Superintendent's Traveling Expense 80 00
For Tuition from State
556 66
For Tuition from City of Boston
103 02
For High School Grant
512 50
Total
$5,529 02
62
RECONCILIATION.
Resources
$14,498 95
Reimbrusements
$5,529 02
Balance
117 43
$5,646 45
Net cost of the School to the Town
$8,852 50
EXPENDITURES.
Teachers
$8,730 14
Superintendent
948 00
Superintendent's expense
172 13
Transportation
1,112 00
Fuel
701 43
Care of Buildings
818 95
Text Books
461 39
Supplies
197 56
Incidentals
42 84
Repairs
923 54
Electric Service
8 80
Sundries
27 87
Committee expense
20 37
School Nurse
152 50
School Physician
25 00
Tuition
39 00
- $14,381 52
SUPERINTENDENT.
Carroll H. Drown, (Salary ) . . ...... $948 00
Carroll H. Drown, (Traveling Expense)
172 13
$1,120 13
63
TRANSPORTATION.
Milford & Uxbridge St. R. R. Co.
$200 00
Carl M. Taft
414 00
William Irons
18 00
J. Frank Leonard
480 00
$1,112 00
TEACHERS.
Oscar Garland
$1,792 50
Emilia B. Sitterly
780 00
Madeline Brown
373 75
Elinor A. White
57 50
Albert W. Sampson
1,247 25
Mary A. Monehan
1,223 25
Alice Ritz
1,120 50
Lillian Martin
992 50
Maria Allen
475 00
Marion Greeley
40 00
Jessie Hitchcock
375 00
Beaulah Thompson
253 14
$8,730 14
FUEL.
L. F. Thayer & Sons
$15 00
H. M. Curtiss Co.
613 18
C. H. Fletcher
32 00
William Robinson & Sons
24 00
Joseph Saucier 17 25
$701 43
64
REPAIRS.
James K. Mathewson $21 00
George Locke Lumber Co.
13 00
Edward T. Powers 87 47
F. C. Townsend 69 62
I. E. Pierson 4 00
W. F. Smith
20 00
E. L. Sabatinelli 94 85
Smith A. Steere
45 00
E. M. Crockett
568 60
$923 54 1
I
CARE OF BUILDINGS.
Jacob R. Brown
$526 00
Sumner Allen 90 00
Minnie Thayer
98 30
Mrs. Benjamin Peterson
6 65
Everett Darling
98 00
$818 95
SCHOOL NURSE.
Milford, Hopedale and Mendon District Nursing Association $152 50
SCHOOL PHPSICIAN.
Dr. K. A. Campbell
$25 00
ELECTRIC SERVICE.
Worcester Suburban Electric Co.
$8 80
65
INCIDENTALS.
H. S. Chadbourne $9 40
H. C. Forbes 2 00
Mass. State Prison
1 44
Town of Hopedale
30 00
$42 84
SCHOOL COMMITTEE EXPENSES.
Wright & Potter
37
S. E. D. Hartshorn 20 00
$20 37
TEXT BOOKS.
MacMillian Co.
$65 23
Silver Burdett
69 55
Rand McNally
31 32
B. H. Sanborn
19 19
J. L. Hammett Co.
29 74
Ginn & Co. 18 52
E. E. Babb
77 34
John C. Winston
10 08
Little Brown
26 27
Lyons Carnahan
10 51
C. H. Drown
35
D. C. Heath
34 71
American Book Co.
15 25
Allen & Bacon
15 96
Oliver Ditson
6 63
World Book Co.
2 72
Hynes, Heald & Eldredge
88
F. A. Owen
3 00
David Farquhar
17 80
Kenney Bros. & Wolkins
6 34
$461 39
66
SUPPLIES.
L. E. Knott $1 70
W. M. Welch 5 09
Houghton & Mifflin 3 47
Harris & Gilpatrick 6 94
J. L. Hammett 147 72
H. J. Dallman
11 78
Milton Bradley 6 56
C. C. Shattuck
95
H. S. Chadbourne
1 50
C. H. Drown
4 90
Dowling School
90
Wright & Potter
1 05
J. K. Mathewson
5 00
$197 56
TUITION.
Town of Blackstone $39 00
SUNDRIES.
H. J. Mann
$1 87
C. H. Drown
2 50
Leonard F. Perry
2 50
Geo. Thayer
3 00
W. A. Barry
1 00
Henry F. Bullard
2 70
Town of Hopedale
7 15
Joseph Dudley
2 00
Avery & Woodbury
2 15
Sumner Allen
3 00
- $27 87
67
VOCATIONAL TRAINING.
Appropriation
$572 00
City of Worcester
467 81
Balance
$104 19
Appropriation
$572 00
Received from the State of Mass.
$257 07
Balance
104 19
Total
$361 26
$361 26
Net cost to the Town
$210 74
SUMMARY OF EXPENDITURES FOR 1922 AND 1923, AND RECOM-
MENDED APPROPRIATIONS FOR YEAR OF 1924.
1922
1923
1924
Teachers
$8,597 75
$8,730 14
$8,950 00
Superintendent
900 00
948 00
1,020 00
Superintendent's
Expenses
164 20
172 13
180 00
Transportation
1,152 00
1,112 00
1,200 00
Fuel
609 05
701 43
750 00
Care of Buildings
728 20
818 95
850 00
Text Books
400 82
461 39
600 00
Supplies
257 62
197 56
250 00
Incidentals
151 50
42 84
150 00
Repairs
129 40
923 54
250 00
Electric Service
9 00
8 80
9 00
Sundries
27 87
50 00
68
Committee Expense
47 89
20 37
35 00
Tuition
39 00
50 00
$14,344 00
Respectfully submitted,
GEORGE H. PICKARD, Chairman, S. E. D. HARTSHORN, Secretary, ROY A. BARROWS,
School Committee.
SCHOOL DIRECTORY.
SCHOOL COMMITTEE.
George H. Pickard, Chairman, . Term expires 1925
Samuel E. D. Hartshorn, Secretary,
Term expires 1924
Roy A. Barrows, .
Term expires 1926
TEACHERS.
Grade
Name
Local Address
Preparation Years Service 69
High-Science
Oscar Garland, Prin. Mendon
N. H. State College Second
Math., U.S. History
English Language History
Madeleine Brown
Mendon
Holyoke
First
VI, VII, VIII
Albert Sampson
Mendon
Leviat Institute Second
III, IV, V
Mary Monehan
Hopedale
Framingham Normal Fourth
I, II
Alice Ritz
Upton
Framingham Normal Third
ALBEEVILLE.
I-VIII
Jessie Hitchcock Mendon
Worcester Normal First
I-VIII Lillian Martin
EAST MENDON. Hopedale Framingham Normal Second
MUSIC SUPERVISOR.
Beulah Thompson Milford, 19 Church St. N. E. Conservatory Third
SUBSTITUTE TEACHERS.
Mrs. Raymond Daley Mendon
SCHOOL PHYSICIAN.
Dr. K. A. Campbell Hopedale Tel. Milford 102 70
SCHOOL NURSE.
Fannie S. Buck* Milford Tel. Milford 862
Helen C. Grady (*Resigned December, '23.)
SUPERINTENDENT OF SCHOOLS.
Carroll H. Drown Hopedale Tel., Office Milford 904 Residence Milford 802-J
TRUANT OFFICERS.
Jacob Brown Lyman Cook
JANITORS.
Center Building
Jacob Brown
Albeeville
East Mendon
Mendon Tel. Milford 374-5 Sumner Allen Mendon Mrs. Minnie Thayer South Milford
BARGE DRIVERS.
North Route East Route
Carl M. Taft
Mendon
J. Frank Leonard
Milford
EMPLOYMENT AND EDUCATIONAL CERTIFICATES GRANTED BY
Carroll H. Drown Hopedale on School days-8.15, 5.00
Regular meetings of the School Committee are held in the school building on the first Monday of each month at 7.15 P. M.
71
72
SCHOOL CALENDAR. 1924.
ELEMENTARY GRADES.
WINTER TERM.
Opens January 7, Closes March 21. (11 weeks.) Vacation two weeks.
SPRING TERM.
Opens April 7, Closes June 13. (10 weeks.) Summer Vacation.
FALL TERM.
Opens September 8, Closes December 19. (15 weeks.)
1925.
WINTER TERM.
Opens January 5, Closes March 20. (11 weeks.)
HIGH SCHOOL.
1924.
WINTER TERM.
Opens January 2, Closes March 21. (12 weeks.) Vacation one week.
SPRING TERM.
Opens March 31, Closes June 27. (13 weeks.)
73
FALL TERM.
Opens September 2, Closes December 19. (16 weeks.) Vacation one week.
1925.
WINTER TERM.
Opens December 29, 1924, Closes March 20, 1925. (12 weeks.)
LEGAL HOLIDAYS.
Labor Day, Columbus Day, Thanksgiving Day, January 1, February 22, April 19 and May 30. There will be no session of schools on the Friday following Thanksgiving Day. When a holiday comes on Sunday the following Monday becomes a holi- day.
The town cannot have any "No School Signal". Schools will not be closed on account of weather unless it is practically impossible or unreasonable for children to attend. When parents feel that it is unwise for their children to go to school, they are advised to keep them at home. On all other days children must attend school as required by law.
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IMPORTANT REGULATION.
A regulation of the school department is that no child can enter school for the first time unless such child shall become six years of age on or before January 1, of the year following the fall term when he wishes to enter school. (For entrance to school this coming fall term a child must be six years of age on or before January 1, 1925.)
ATTENDANCE LAWS.
Every child from seven to fourteen years of age unless he is physically or mentally unfit, and until he is sixteen years of age unless he has completed the sixth grade, shall attend school all the time it is in session. Every child from fourteen to sixteen years of age shall attend school unless such child has received an employment certificate and is regularly employed according to law for at least six hours per day.
If a child fails to attend school according to law for seven day sessions or fourteen half day sessions the child shall be con- sidered an habitual truant and may be sent to a truant school.
If a parent or guardian fails to cause the child under his charge to attend school according to law he shall be fined not over twenty dollars for each offense.
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SUPERINTENDENT'S REPORT.
TO THE SCHOOL COMMITTEE AND CITIZENS OF MENDON :-
Education is the chief interest of the American people. No phase of living has so much attention of our people as Learning has. All parents and the public in general are much interested in and largely concerned about schools. A large amount is ex- pended upon the public schools and the other institutions of learning in our country. The vast majority of the American people has come to realize and appreciate the fact that schools are the great opportunity for the education of our children and youth.
It is a most encouraging sentiment of society that to-day more than ever before, most parents feel it their highest obliga- tion and greatest privilege to see that their children have the best possible education as the great essential preparation for the strenuous duties of life.
So long as the public schools must be supported largely by direct taxation, the taxpayer will be inclined to feel that sup- porting schools is a heavy burden. Yet, the taxpayer who ex- pects to secure relief by cutting school appropriations and thereby lessening the opportunities for education has a wrong conception. £ Economists and our governing bodies should rather seek a less painful method of taxation than the direct, and an easier means of supporting schools.
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