USA > Massachusetts > Worcester County > Southbridge > Town annual reports of the officers of Southbridge for the year ending 1878/1879-1882/1883 > Part 14
Note: The text from this book was generated using artificial intelligence so there may be some errors. The full pages can be found on Archive.org (link on the Part 1 page).
Part 1 | Part 2 | Part 3 | Part 4 | Part 5 | Part 6 | Part 7 | Part 8 | Part 9 | Part 10 | Part 11 | Part 12 | Part 13 | Part 14 | Part 15 | Part 16 | Part 17 | Part 18 | Part 19 | Part 20 | Part 21 | Part 22 | Part 23 | Part 24
38
Insect powder and disinfectant
53
Duster, brushes and brooms.
3 4S
Charcoal
SO
Cummings & Conant, cleaning stoves and repairs.
2 50
Mr. Hobbs, for labor 1 63
20 21
Care of fires, rooms and stairs
50 00
$107 77
This amount with my salary, $600, has been paid me by the town treasurer,
A. JEANNETTE COMINS,
Librarian.
Cleaning
ANNUAL REPORT
OF THE
Cemetery
Committee
OF THE
Town of Southbridge.
(99)
REPORT.
A word once fitly spoken will bear repeating, and therefore the Cemetery Committee again commend to the consideration of voters the propriety of making a moderate appropriation for cemetery improvements. The accounts show that much of the amount used last year_was expended outside the grounds. The work on the walls upon Oak Ridge avenue, which was required bythe deed, cost_$319.90; for work on grounds, $164.82; for team work, $73.59-$558.31 of the whole sum used. The Au- ditors' accounts will show the items for which the remainder was expended.
It is now proposed to set the gate taken from the old ceme- tery front across Oak Ridge avenue and to build a new gate for the Everett street entrance, plans and estimates of which have been obtained, to prevent the use of these ways and the cemetery grounds from invasion for general travel. This gate will cost $275, if built according to the plans. A hearse-house is also needed, and must sooner or later be provided. That in the yard can not be used for the reason that a hearse can not be got out of it now, and the hearse is not kept there at all. Plans and estimates of this have also been procured for use whenever the voters shall agree with us in the propriety of constructing it, and the expense will be $425 above foundations.
Something this year has been done to beautify the grounds by setting out flowers in the places set apart for the purpose. This should be continued, and hardy shrubs and ornamental
102
CEMETERY COMMITTEE'S REPORT.
trees should be provided also for'the spaces designed to be used in that way as the plan shows. This will enable us to enjoy the possible beauties of the grounds, and the sooner it is commenced the earlier we shall be able to derive that pleasure from the grounds.
We again urge the proprietors of lots in the old grounds, to combine and arrange for the clearing up and grading of their lots, so that the weeds, wild grasses and bushes, and some larger growth, and the mounds and uneven surfaces, which now disfig- ure the lands may disappear and a smooth lawn be substituted. Scarcely anything could be done to improve the appearance of the cemetery more than this ; but the work should be done by the owners, as we have no authority to act in this regard, or to interfere further than to suggest and advise in the prosecution of the work. We trust some parties will commence this im- provement during the coming summer. Then, too, the farmers should agree upon a tree day, and collect and set out shade trees around the grounds as suggested last year. One day will accomplish this work, and the trees will be then growing for the beautifying of the grounds. Time is important in this respect and none should be lost.
The net receipts for lots sold last year are $350, and the sum now in the hands of the Treasurer to the credit of the Cemetery Fund is $808.25, the interest of which is available for improvement and care of grounds. All of this has been derived from the sale of lots.
During the year Holmes Ammidown has given the town $100 to be added to this fund to secure the perpetual care of his tomb, and lot No. 247 in the old cemetery owned by Mrs. Mynott, only the income thereof being used for that purpose.
The committee has been notified that Cohasse street, laid out as required by the deed of land from R. H. Cole to the town, must be built, for which we have $150 already appropriated. But this sum will not be sufficient to build it and fence the street as named in the deed, and at least $100 additional appro- priation should be made for this purpose.
The property in the care of this department consists of 2
103
CEMETERY COMMITTEE'S REPORT.
hearses, I set of runners, 6 shovels, I spade, I pick, 2 hoes, I bier and pall, 2 plans of the grounds, and the old plans and books of record.
The committee would recommend for the cemetery improve- ment $350, and that all other sums appropriated for any of the purposes suggested above should be made as special appro- priations.
A. J. BARTHOLOMEW, Chairman of Committee.
ANNUAL REPORT
OF THE
SELECTMEN
OF THE
Town of Southbridge.
(105)
14
REPORT.
This board, being in possession of some information not easily obtainable from the accounts as stated in the Auditors' report, submits to the attention of the voters of the town a special report. Accurate data are the only foundations for any conclu- sion worth adopting. We therefore feel constrained to present some statistics carefully selected.
The available funds at our disposal during the last fiscal year for repairs of highways were the appropriation made at the annual meeting of $3500 and other receipts of $155.42, in all amounting to $3655.42. There was used from this to pay bills contracted previous to March 1, 1880, and unpaid $636.15, leav- ing a balance for our use during the year of $3019.27. There is a balance to the credit of this account of $734.60, so that the sum actually expended was $2284.67. The board purchased a yoke of cattle at a cost of $145, working them during the season and sold them in November for $135. The following is a sum- mary of the expenditures, as shown by the items of our accounts :
Highway surveyor for 92 1-4 days work, $2.50 a day - $ 230 61 Laborers, 776 7-10 days work, $1.25 a day 970 36
Cattle and man, 46 1-2 days, $3 a day 139 50
Horses and man, 52 1-2 days, $3.50 a day 235 21
$1,575 68
Town team, 90 3-4 days work on roads.
108
SELECTMEN'S REPORT.
We invite voters to inspect the items of the expenditures for highways not here stated, as itemized in the auditors' accounts, to show how the balance of the expenditures was used.
The surveyor had charge also of two special jobs, to wit: the " Hamilton street wall" and the "Columbian hill," of which we give the summary as follows :
(1) Hamilton street wall.
Surveyor worked 33 1-4 days at $2.50 a day $ 83 12 John Stone, laying wall 19 3-4 days at $2 a day 39 50
Hired team work filling and drawing stone 120 00 Men 151 days work 189 28
Town team worked 21 days.
The balance of the $694.16 used in this work will be found in the auditors' statement itemized.
(2) Columbian hill.
Surveyor worked 20 1-4 days at $2.50 a day $ 50 62 Men and horses, 6 1-2 days at $3.50 a day 22 75
Men worked 145 days at $1.25 a day 180 33 Town team worked 20 days.
The balance of the $285.56 used on this work will be found itemized in the auditors' statement. From these accounts it appears that the cattle worked for the town 131 3-4 days, and allowing them $1.75 a day as a fair price for their labor, and what it would have cost the town to have hired them, they earned $230.56. It cost to feed them till sold $106 23, for shoeing $6.13, for use of stalls $6-in all $118.36. The loss in the sale below cost was $10; interest on the cost for 6 months, $4.35 ; making total cost of keeping, $ 132.71 ; and deducting this from the earnings, $230.56, leaves a net profit of $97.85, a sum it would seem quite sufficient to pay all the risks of the ownership of the property for the six months of time they were used by the town. If a like saving could have been made on the other team work employed. by the town working its own teams, about $125 more could have been added to this profit. These statis- tics give point to the inquiry whether it would not be prudent
109
SELECTMEN'S REPORT.
and economical for the town to own its teams, both horses and cattle, buying cattle in the spring and selling in the fall, or keeping them, as may be possible if young cattle should be bought, so as to realize a profit on their growth in compensation for the keeping, for which purpose the farm might be serviceable.
Special attention last year was given upon the main roads to the removing of stones and rocks from the road bed, to forming them so as to prevent wash, and widening the narrow places, and opening the gutters and culverts. This should be followed next season by placing in the ruts and flat places new materials, instead of attempting to use materials within the road by cutting off the shoulders, or bringing into the traveled path the waste in the gutters, which has been once dried and pulverized and thus rendered unfit for use upon the road bed. Such materials give no permanence to the roads, and though work of this kind is easy and cheap, in the long run it is expensive, and from year to year invites attention to the same places all over town. To make the roads good and to keep them so whatever has been lost must be restored, beginning with the worse spots and extending it as much as possible year after year, and thus restore our worn-out road-beds.
A single superintending Surveyor should be kept in charge of this department, for the reason that if competent at all he will have a knowledge of the work and what should be done, where and when, and in doing it will organize his corps of work- men with special regard to his service and keep them quite per- manently employed, thereby securing more efficient laborers, better discipline and more valuable work for the money expended than can be obtained otherwise. It would seem to be possible for a single man with his gang of men to do such repairs as are required each year, and do the special jobs also, unless unusually large. The tools and property of the town used in the business would be kept together, and not be scat- tered from one section of the town to the other and possibly lost, entailing the necessity of purchasing new ones quite too frequently. This is an important branch of the public service, both because good roads are necessary and desirable, and
IIO
SELECTMEN'S REPORT.
because, also, the expenditure is considerable annually. A policy should be established and vigorously maintained, to the end that its requirements may be reduced as near as possible to a labor account for work actually performed, although such policy excite criticism and opposition.
The plank foot walk at the Central street bridge will need attention this season, to put under proper supports. The ends of the planks next to the bridge are considerably decayed, and they have no support except the ends. One or two strings of sleepers should be put under and the ends next the bridge cut off, leaving a space which will prevent decay. The sum to be raised for bridges contemplates doing this work.
For the coming year the board regard it no part of their duty to recommend any particular special appropriations. Of all those which will demand the consideration of the voters at the annual meeting they should select the most pressing ones, remembering that each should never be separated from its effect upon the rate and burdens of taxation when not brought within the demands of necessity. Such demands should be promptly met and paid for as incurred, and simple improvements contin- ued as the town can afford them. We must remember that our schools, our poor, our roads, our fire department, the increasing contingent expenses in the several departments, are always con- fronting us with expenses, which must be paid, and with our present valuation alone require a rate of $10.50 on the thousand. The average state and county taxes add $1.65 per thousand, and make the rate of unavoidable taxation at least $12.15, as the list of appropriations are constituted. The question, then, is, how much are we willing to add to this rate for debt and interest accounts and for improvements ? This inquiry is answered in every appropriation made beyond those named above. Without discouragement to that fair spirit of enterprise that keeps pace with our growth and provides for all its reasonable necessities, and properly supports and maintains what we have, the town should scrutinize carefully special demands in a prudent and conservative spirit. Next to this in importance the public are interested in the use of the appropriations by the officers charged
III
SELECTMEN'S REPORT.
with the duty and responsibility of expending them. In their discretion and judgment are vested powers, delicate at times and always important, to be exercised exclusively in the interest of the public. With money to use only the least that will do the work-the smallest sum that will properly sustain a depart- ment-should be used and the balance saved. This rule of conduct inspects the smallest items, which often unduly increase the sum total. It is a check-a conservative force-keeping officials within appropriations, and prudent and particular in details; it scorns the private gain that, by hook or crook, can be filched from the public purse, and renders to the public a just return for its money. The town is a corporation having certain works to do, requiring money expenditures. Its officers are its agents to do such work, and the people have a right to insist that they shall be done with the same prudence, calculation and economy that sagacious business men bring to their service in managing their own affairs. Their struggle is to save, and that struggle brings success ; and so it may be in town affairs. If a dollar can be cut off here and one there without serious injury, let it be done ; even against the personal opinion that can not see why, possibly because it has been so in the past, and the private interest that loses the dollar which the great public gains. The study of the official is therefore to economize and save, with no possible duty to follow precedents, however long practiced or well approved, if they lead to extravagance or to unnecessary expense. His duty is conservative as a rule, and if discharged in that spirit he is liable to bring down upon him criticism, though that sometimes may be the best indication of faithful administration.
These suggestions are familiar, but their mention here derives propriety from the feeling prevailing among many of our tax payers and often expressed, that the rate of taxation stands at too high a figure. The remedy does not lie entirely with officials. Voters have their part in the impressions they give and the appropriations they make. Water will not naturally rise above its fountain head, nor boards of officers naturally strike out for themselves in directions not approved by their
112
SELECTMEN'S REPORT.
constituents. When voters are frugal in their demands, and are content to accept results as better tests of faithful official service than a consideration of methods, they will give practical aid to reductions in expenditures.
Of the special appropriations last year some report should be made.
Columbian hill could only be commenced with the $300 given us, and but a show of the possible improvement made with a sufficient sum. At least $800 will be required to complete the work through the village as contemplated. Ledge rock con- fronts the workmen at every bad point in the road and upon its sides, making both widening and grading alike expensive.
Hamilton street wall has been completed, and a little surface gravel dressing upon the walk will make it a good job. The sidewalk appropriation should do this and the account be closed.
South street has had no benefit of the $500 appropriation. The board did no work graveling, because they were unwilling to exceed the sum appropriated, which is barely sufficient to pay the damages claimed in suits pending in court when the appro- priation was made-Rowley, Booth and Newell's-have settled and been paid-$220. The suit of Isaac Clark was tried and a verdict obtained of $142; now pending in court, and as we are advised by Mr. F. P. Goulding, our counsel, can not be sus- tained. This and the last board made efforts to settle this suit before trial; but failing, judged it better to resist the claim of $300 as excessive than pay it. We estimate that graveling the points contemplated in the last appropriation, and forming an earth walk, will cost $350.
The query may with propriety be suggested whether in ex" tending our sidewalks upon streets outside of the limits of the business parts of our villages, it may not be best to adopt some less expensive method of constructing them than that thus far used ? Is it best to impose upon abutters and the town the expense of concrete or brick coverings? Will not curbings, paved gutters and coal ash, or good gravel covering properly pu
113
SELECTMEN'S REPORT.
on, costing less than 10 percent of what brick or concrete would cost, satisfy nearly all the present applicants for walks, and enable the town to do annually something to extend our walks, instead of periodically making a large appropriation for special jobs ? With the proper action of the selectmen in locating such walks, the right of assessment for the brick or concrete cover- ing that in time may be demanded, or necessary, may be saved, and the foundations obtained for something better ; and in the meantime a serviceable walk will be provided in many places where something is really required now. A little money will do a good deal to improve our streets for footmen, if not indeed satisfy them that brick and concrete are not the only materials fit to cover sidewalks with, to make them satisfactory to the public - a proposition to which we have no hesitation now in giving our entire assent. One thing may be settled in the public mind already, and that is that plank walks are too expensive and too dangerous even for cheap work. We should spend no money in constructing plank walks. Experience demonstrates the unserviceability and expensive character of such materials in the long run.
Prudential considerations lead business men to pay their debts at the earliest possible day, and to keep out of debt so far as can be. The item of $ 1600 for interest this year shows what it costs tax payers annually to be in debt. That sum would pay for many material conveniences if it could be saved or used for such purposes, and if we were notinvolved the most of it, at least $ 1 200 of that sum, would be available for public improvements. It would nearly support the high school. Frugality warns us therefore to get out of debt and keep out of it, and pay as we advance, without shifting to the shoulders of others burdens which actually starve and cramp ourselves. No business corpo- ration, with our present resources, would consent a moment to carry a debt of $20,000 longer than it would take to turn them to its payment. Why should the town do so? It may, but does not reason and business experience alike teach us that its possi- bility should be the constantly revolving signal of danger in
15
114
SELECTMEN'S REPORT.
our course to be avoided? The town has paid $ 14.406 for inter- est alone since 1871, and can any voter point to one thing the town has to show for this money, one benefit or advantage gained by the expenditure - what monument to its glory.
The school houses and the new streets that our advancing pros- perity and growth demand,at times call for expenditures unusual in amount, and quite enough to please tax payers. But with debts upon us we are weaker to meet them than we should be without, and more likely in. meeting such exigencies to increase our indebtedness than we otherwise should be. It is easier to secure financial strength by prompt payment than by any other course. Voters should make these business axioms rules of action in town affairs, in which they hold the key for a wise solution of them.
In connection with payment it occurs to us to suggest that voters should hold their officers as the by-laws do to a strict responsibility in accounting for the obligations they contract each year in their several departments. Unreported outstanding debts of any considerable sums should not be overlooked, for the reason that a system which tolerates it keeps our appropria- tions at the mercy of demands which should have been paid, and robs us of funds actually required for present necessities; the town never knows where it stands, what sums to appropriate, or what it needs. And there is no difficulty in avoiding this, in most cases and in all of any great importance, or amounts, and they are all essential to a fair exhibit of the accounts each year.
TAX COLLECTORS' ACCOUNTS.
Silwww Thayer, Collector of Tures, 1873, '4, '5, 9.
The Treasurer's accounts show as due from Mr.
Thayer upon taxes,
-
$1,364 77
This sum is accounted for as follows :
Whole amount of taxes of 1879, -
$35,785 76 Balance of uncollected taxes of years 1873, 351 35
$36,137 II
II5
SELECTMEN'S REPORT.
Amount of cash paid treasurer, - $34,941 34 Certificate of abatement on taxes of 1873, '4,'5, 349 98 - - -
Certificate of abatement on taxes of 1879, 241 16
Order of Selectmen for salary, -
175 00
- -$35,707 48
Balance due from Collector, $429 63 which we find to be the amount of unpaid taxes, chiefly poll taxes, for the year 1879, some of which are collectable and some not, but accounting for all deficiencies.
We do not regard it best to call in this warrant yet, because some of this sum will no doubt be collected, and assurances of payments have been given warranting delay in closing the account by abatement or otherwise.
H. W. Bacon, Collector of Taxes, 1880.
The Assessors' returns to the Treasurer show the assessment of $55,772 89
And deducting therefrom the sums collected and discounts the Treasurer's accounts show in the hands of the Collector, 4,954 54 1870 55
But this is not the true sum, there being only -
This balance being accounted for in unpaid taxes. The actual deficiency in the money assessed is $3,083.99, arising from an error in the rate fixed for the assessment. This deficiency just equals the bank tax, which was omitted from the sum to be raised and the sum upon which the rate was calculated. We give below a summary of the assessment :
Valuation. Real estate, - $2,045,874 Personal estate, 1,002,645
Total, - $3,048,519
Taxes to be assessed.
Town appropriations, $45,641 00 State tax, 2,625 00
County tax, 2,546 00
Total, $50,812 00
116
SELECTMEN'S REPORT.
$16 per $1000 on $3,048,519, $48,776 30
Overlayings, $621 32
Tax on 1328 polls, at $2.00 each, -
2,656 00
Total,
51,432 30
Fraction difference, I 02
$51,433 32 51,433 32
The Assessors included also watch district tax, 700 00
Overlayings,
4 42
And committed same to Collector, making the sum of 52,137 74 And the bank tax of - - -
3,083 99
55,221 73
The Assessors assessed on omitted property and polls,
551 16
As the tax lists were originally made up,
Which, added, makes up the sum purported to be as- sessed and collected, 55,772 89
But the bank tax being omitted, as above stated, re-
sults in a deficiency of 3,083 99
The Treasurer should be instructed to adjust these accounts and correct his books to meet the error.
Some discussion has been had as to the proper way of closing the Collector's accounts, which stand sometimes too long, per- haps unsettled on the books of the Treasurer, conveying to the voter impressions unjust to the Collector, by showing a ficticious balance against him. These balances may generally be consid- ered and are usually uncollected taxes, and for the most part worthless. It is plain that the simple and proper way to adjust the Collector's accounts is to have the worthless and uncollect- able taxes abated by the Assessors, who are a continuous board for the performance of all the duties imposed upon them by the provisions of the statutes. The town can not abate taxes nor
II7
SELECTMEN'S REPORT.
assess them. That authority belongs to the Assessors only. Their rights do not die with the board, but survive to their suc- cessors in office, who may abate taxes assessed by a previous board composed of different persons, of years before, or reassess omitted or illegally assessed taxes of such previous boards within the period named in the statutes, and certificates of abate- ment are valid in discharging the Collector, when so granted. The case of Hubbard vs. Garfield, 102 Mass., 72, declares that " the Assessors constitute a tribunal with powers which imply a continued and uninterrupted existence, not limited to the indi- viduals who at the time compose it," were it not so many of the statute provisions granting authority to them would be absolutely nugatory and inoperative, by each election in which the same individuals are not retained in office. With abatement certifi- cates the Collector may settle his accounts with the proper officers and keep his accounts with the Treasurer so as to show precisely the standing of his accounts, and avoid unreal charges against him.
Respectfully submitted.
JOHN TATTERSON, A. J. BARTHOLOMEW, THOMAS SANDERS,
Selectmen.
ANNUAL REPORT OF THE
TAX COLLECTOR
OF THE
Town of Southbridge.
(119)
UNPAID TAXES.
Anglen James
$2 00
Bashaw Charles
Need help finding more records? Try our genealogical records directory which has more than 1 million sources to help you more easily locate the available records.