USA > Massachusetts > Worcester County > Southbridge > Town annual reports of the officers of Southbridge for the year ending 1913-1916 > Part 41
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Marketing Place
After a conference with a representative of the State Board of Agriculture it was decided to name the space
59
REPORT OF SELECTMEN
on Foster St. near the school house as a "Marketing Place for Farmers" this was to conform with a law passed by the State requiring such a place in all towns.
Police Station
The Police Station situation remains about the same as last year; this may have to remain so until a new primary school building can be erected on Marcy St. when the town can remodel the Main St. building into an up-to-date police station as voted by the Town; yet something may have to be done before that time as your Selectmen have received a letter from the State Dept. of Health asking that something definite be done to improve conditions at the station.
The Board has secured an option on quarters into which to remove the station and has sent a request that the State Dept. of Health inspect and approve the place but as yet this has not been done; the idea was to buy new steel cells that could be used in the new station and put them temporarily in the new quarters; this would cause some added expense and we hope it will not be necessary as the town needs both buildings in the near future.
Streets
Your Selectmen visited the Highway Commission in relation to getting some of the Federal Aid money for highways; also took up the matter of the Commission allowing this town more money for the continuance of the road to North Woodstock and received a favorable reply to the later; the other matter was not decided upon at that conference.
60
REPORT OF SELECTMEN
Repairs to Town Hall
At the annual meeting an amount of $1,000.00 was added to the appropriation for repairs to the building; the work required was an extra exit from the gallery ordered by the State Police; through a carefull study of the situation by your Selectmen this work was put in satisfactory to the State in a different way from that proposed at the meeting, at a cost of $125.47. The outside of the building was painted two coats, the side- walk finished, the lawn regraded and new hinges and new fire bolts put on the double doors in the front of the building; this latter work was ordered by the State Police this fall.
Girder Rails
The Selectmen after several conferences with the Street Railway Company in regard to the condition of Hamilton St. think it a good policy for the town to pay a share of the expense of installing new girder rails, similar to the ones in the wood paving, from Main to Pine St. as the street is in very bad condition and the franchise of the Street Railway Co., calls for T rails like the ones now in the street; but it has been proven that this street can not be kept in good repair with this rail. An article will be inserted in the warrant calling for action on this matter and the board hopes the Town will take favorable action.
Celebration
The town this year celebrated the 100th anniversary of its incorporation as a Town, a committee of fifty was appointed to make arrangements and a financial
61
REPORT OF SELECTMEN
report of their doings will be found in the Town Ac- countant's report on another page.
Main Street Sidewalk
The question of regrading the sidewalk in front of the proposed postoffice building on Main St. has been brought before this Board on two occasions; while the board does not like to see trees destroyed it believes that the conditions require the sidewalk to be lowered to correspond with the sidewalk on the other side of the street, which will call for an appropriation for the repair of the walk. Then by planting trees in the green between the walk and the curbstone, with the new postoffice building on the corner, and a new bank building soon, we hope, to be built on the adjoining lot, our Main St. will be complete.
State Auditor's Report
Following this report is a complete report of the State Bureau of Statistics for the audit of the town books for 1915; by vote of the Town we are having the books of 1916 audited by the Bureau but that work has not as yet been completed.
Respectfully Submitted, WILFRID J. LAMOUREUX ALEXANDER L. DESAULNIERS ALEXIS BOYER, JR.
Selectmen of Southbridge
Report of
An Audit of the Accounts of the
Town of Southbridge
For the Year Ending December 31, 1915
Made in Accordance with the Provisions of Chapter 598, Acts of 1910 as Amended and a Vote of the Town
April 7, 1916
The Commonwealth of Massachusetts BUREAU OF STATISTICS STATE HOUSE, BOSTON
April 7, 1916
To the Board of Selectmen,
Wilfrid J. Lamoureux, Chairman, Southbridge, Massachusetts.
Gentlemen :
I submit herewith a report of an audit of the accounts of the Town of Southbridge for the year end- ing December 31, 1915, made in accordance with Chapter 598 of the Acts of 1910, as amended, and a vote of the town.
The report is in the form of a report made to me by Mr. Edward H. Fenton, Chief Accountant of this Bureau, who was placed in charged of the work.
Very truly yours, CHARLES F. GETTEMY
Director
65
REPORT OF STATE AUDIT
1
Mr. Charles F. Gettemy. Director, Bureau of Statistics, State House, Boston.
Sir:
As directed by you, I have made an audit of the books and accounts of the town of Southbridge for the year ending December 31, 1915, and submit the fol- lowing report thereon.
The financial records of the several departments were examined, and the accounts were checked to the accountant's books.
The selectmen's records of meetings at which licenses were granted were examined, the licenses granted checked, and collections on account of the same were checked to the treasurer's and accountant's books.
The books of the assistant clerk of the selectmen show the following sums collected and paid to the treasurer :
Rent and sale of buildings --
school lots, $ 783 00
Rent of town hall, 175 00
Licenses,
Fruit stands, $68 00
Common victuallers, 18 00
Innholders, 4 00
Circus,
40 00
Boot blacks,
3 00
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REPORT OF STATE AUDIT
Ice cream,
2 00
Skating rink,
5 00
$140 00
Reimbursement- damage to
fire alarm, 38 40
Reimbursement - sewer con- nections.
9 04
Cleaning sidewalks,
2 25
Telephone,
76
Insurance® library,
21 77
Liquor licenses,
13,000 00
Payments to treasurer,
$14,170 22
$14,170 22
The books and accounts of the accountant were examined and checked in detail. Under the system of accounts installed, the records of this department serve as a basis for checking all departmental accounts. The receipts reported by the treasurer, as shown by the cash book, were checked and found to agree. The payments reported to the treasurer by officers or boards collecting money were compared with the books and with the treasurer's reported receipts. Bills and pay- rolls were examined and compared with the entries on the accountant's books and with the treasurer's pay- ments. The appropriation accounts as shown by the ledger were compared with the town clerk's records. The ledger accounts were checked, a trial balance taken off, and the accounts proved to be in balance. The classification book, showing the detail of receipts and
67
REPORT OF STATE AUDIT
expenditures in a classified form, was examined and found to be well kept and in balance with the ledger accounts.
The surety bonds of the treasurer and collector, which are in the custody of the accountant, were ex- amined.
Monthly statements of the several appropriation ac- counts were furnished the several departments which showed amounts expended, also statements of the avail- able balance, thereby keeping these department officials constantly informed of the amount available for their use during the balance of the year.
The books of the accountant were well kept; the detailed classification of accounts, provided for by the system installed, has been kept up to date; and all re- ceipts and payments are systematically arranged, so that positive information is available which should prove to be of invaluable assistance in making appro- priations for the succeeding year.
The books and accounts of the town treasurer were examined and checked, the cash on hand was verified by actual count, and bank balances were proved. The cash book was footed throughout for the period covered by the audit; the receipts recorded were checked with the reports of departmental payments to the treasurer that are filed with the town accountant; the disburse- ments were checked with the selectmen's approved warrants and with the register of checks issued; and the totals, as shown by the treasurer's cash book, were verified by comparison with the books in the account- ant's office.
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REPORT OF STATE AUDIT
The sewer assessment accounts were checked, test- ed and differences were reconciled.
A reconciliation of the treasurer's cash balance December 31, 1915 and a statement of the sewer assess- ment accounts follow :
Reconciliation of Treasurer's Cash
Cash in office December 31, 1915
Checks, $932 88
Money orders,
53 25
Bills,
77 00
Coin,
11 73
$1,074 86
Bank balance December 31, 1915,
Per bank state-
ment, $17,442 11
Less outstanding checks- per list, 2,070 64
$15,371 47
Cash balance December 31,
1915-per accountant's books, $16,446 33
Sewer Assessments
Outstanding January 1, 1915, $3,179 18
Commitments, 8,121 65
$11,300 83
Collections Jan. 1 to
Dec. 31, 1915, $2,204 55
Outstanding December 31, 1915, (Verified) 9,096 28
$11.300 83
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REPORT OF STATE AUDIT
The books and accounts of the tax collector were checked and outstanding taxes were listed and recon- ciled to the accountant's books.
The levy of 1913 showed a large amount outstand- ing at the time the audit was made; this was due to the fact that abatements allowed had not been posted to the commitment books. After posting some 625 abatement accounts, there remained as uncollected items aggregating $61.19; the accountant's ledger showed as outstanding on this year's account $55.70, leaving undetected errors of $5.49.
The commitment books for the levy of 1914 were added and checked to the assessors' warrant. The out- standing accounts were listed and reconciled with the accountant's ledger. In proving the list of outstand- ing taxes, it was necessary to check paid items as shown on the commitment book with entries on the cash book. A number of small differences were found ; also items appearing on the commitment book as inter- est were shown on the tax book as taxes and reported to the treasurer and accountant as such.
The commitment books for the levy of 1915 were added and checked to the assessors' warrant. The ac- counts outstanding on December 31, 1915, were listed and reconciled to the accountant's books.
In reconciling the outstanding accounts, the cash book was checked with the commitment books. A number of errors were found in the postings on the commitment book and cash book, so that a consider- able amount of time was consumed in checking clerical errors, - which ought to have been unnecessary.
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REPORT OF STATE AUDIT
The cash book was footed and payments to the treasurer were checked with the treasurer's books and with the payments reported to the town accountant.
Interest on overdue taxes, as entered on the com- mitment book, was checked to the cash book. It did not seem advisable to calculate the several items, but since the statute specifies that interest shall be charged from October fifteenth on all taxes remaining unpaid after November first, the interest should be accurately calculated and charged on the several accounts, as it is a source of considerable revenue to the town.
The sidewalk assessment accounts were checked, collections and payments to the treasurer were com- pared with the reports to the town accountant, and outstanding accounts were listed and reconciled.
Verification notices were sent to 450 delinquent taxpayers whose names appeared upon the books; 22 were returned by the postal authorities undelivered ; 153 replied that the amounts were correct; 22 replies were received claiming exemptions or payments, all of which were checked and adjusted; and 253 made no reply, so that it is assumed that these accounts are correct.
Greater care should be taken in making postings, for there are so many accounts carried on the tax col- lector's books that errors, when once made, are difficult to locate.
The following is a reconciliation of the tax and assessment account :
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REPORT OF STATE AUDIT
Taxes 1913
Outstanding January 1, 1915 per accountant's ledger,
$3,114 63
Undetected errors,
5 49
$3,120 12
Paid treasurer,
$1,708 33
Abatements, 1.350 60
Outstanding December 31, 1915 per detailed list, 61 19
$3,120 12
Taxes 1914
Outstanding January 1, 1915
per accountant's ledger,
$24,328 90 1 58
Duplicate abatement,
Cash abatement,
6 30
Over payments,
12 08
Interest collected -- credited to
taxes in error, 47 43
Interest collected -- paid treas- urer, 266 27
24,662 56
Paid treasurer.
$20,537 05
Abatements,
34 76
Cash on hand,
66 86
Outstanding December 31, 1915
per detailed list, 4,023 89
$24,662 56
Taxes 1915
Assessors' Commitment,
$211,376 82
Excise tax, 1,383 17
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REPORT OF STATE AUDIT
Interest collected,
24 80
Cash abatement,
1 10
Overpayments,
64 02
Undetected errors,
7 60
$212,857 51
Paid treasurer,
$183,019 24
Abatements,
276 02
Cash on hand,
13 49
Outstanding December 31, 1915,
Per detailed list, 29,548 76
$212,857 51
Sidewalk Assessments
Outstanding January 1, 1915,
Per accountant's ledger, $2,052 49
Commitment, 5,574 73
Adjustment -- error in balance forward, 100 00
$7,727 22
Abatement-adjusted in 1916, $ 4 25
Paid treasurer,
3,966 63
Cash on hand,
77
Outstanding December 31, 1915
Per detailed list, 3,755 57
$7,727 22
Apportioned Sewer Assessments
Apportioned in 1914,
$20 56
Apportioned in 1915, 19 46
$40 02
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REPORT OF STATE AUDIT
Paid treasurer on account of
1914 apportionment, $20 56
Outstanding December 31,
1915, 19 46
$40 02
The records of licenses issued by the town clerk were examined and payments to the treasurer were checked to the treasurer's and accountant's books.
The records of fees collected by the sealer of weights and measures were examined and payments to the treasurer were compared with the treasurer's books.
The books of the cemetery department were ex- amined and checked to the treasurer's and accountant's books.
The books and accounts of the sinking fund com- missioners were examined. The investments were listed and examined and found to correspond with the amounts called for by the books. The income received was verified and found to be properly recorded.
The following table shows the aggregate and tran- sactions for the year.
Sinking Funds
Savings Bank Deposits Securities Total
On hand at begin-
ning of year, $11,399 37 $16,000 00
$27,399 37
On hand at end
of year, 13,264 77
16,000 00
$29,264 77
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REPORT OF STATE AUDIT
Receipts
Appropriation, $750 00
Payments Deposits in sav- ings banks, $1,865 40
Income -- savings banks,
475 40
Income-securities, 640 00
Total, $1.865 40
Total, $1,865 40
The investments of the trust funds were examined and the income and expenditures were checked. The following tables show the totals of the funds, together with the transactions for the year.
Minot Library Fund
Savings Bank Deposits
Total
On hand at beginning of year,
$997 04
$997 04
On hand at end of year,
997 91 997 91
Receipts
Payments
Income,
$40 26
Deposited in savings bank, $ 87
Transferred to library, 39 39
Total, $40 26
Total.
$40 26
Cemetery Perpetual Care Funds
Cash
Savings Bank Deposits
Total
On hand at begin- ning of year,
$200 00
$20,590 58
$20,790 58
On hand at end of year,
21,127 10
21,127 10
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REPORT OF STATE AUDIT
Receipts
Income,
$940 28
Sale of lots,
185 00
Bequest,
100 00
Cash on hand,
200 00
Total, $1,425 28
Payments Deposited in sav- ings banks (Be- quests and lot funds), $485 00
Deposited in sav- ings bank (In- come), 51 52
'Transferred to
cemetery,
888 76
Total, $1,425 28
The system of accounts as installed by the Bureau of Statistics has been well carried out. Attention has been called to the necessity of prompt and accurate re- porting and recording, in order that only a limited amount of time may be required in making a complete audit of the town's accounts.
It is clearly demonstrated that the centralizing of accounts in the accounting department will point out all discrepancies and thereby perform the service con- templated by the system.
The cooperation of the several town officers insures complete and accurate reports of the financial transact- ions of the town. With this information arranged in a systematic manner, comparison is possible with other towns where modern accounting systems are used, and valuable information is placed before the voter for his guidance in providing for the future needs of the several departments.
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REPORT OF STATE AUDIT
While engaged in making the audit, I received the hearty cooperation of every town official, all books and forms being placed at my disposal; therefore, I wish on behalf of myself and my assistant, to express my appre ciation of the valuable assistance rendered.
Respectfully submitted,
EDWARD H. FENTON, Chief Accountant.
.
1
Annual Report of the SEALER
TO THE CITIZENS OF SOUTHBRIDGE. Gentlemen :-
I respectfully submit my report from November 30, 1915, to November 30, 1916.
2
Adjusted platform scales over 5,000 pounds,
Sealed platform scales over 5,000 pounds, 11
Condemned platform scales over 5,000 pounds None
Adjusted platform scales under 5,000 pounds, 22 Sealed platform scales under 5,000 pounds, 115 Condemned platform scales under 5,000 pounds, None Sealed slot weighing scales, 5
All other scales adjusted, 40
All other scales sealed, 289
All other scales condemned,
25
Number of weights adjusted,
30
Number of weights sealed,
986
Number of weights condemned,
9
Number of liquid measures adjusted,
None
Number of liquid measures sealed, 161
Number of liquid measures condemned, 25
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REPORT OF SEALER
Number of milk jars sealed,
79
Number of milk jars comdemned
None
Number of linear measures sealed,
45
Number of linear measures condemned, 2
Oil and molasses pumps sealed, 35
Oil and molasses pumps condemned,
7
Total adjusted,
95
Total sealed, 1722
Total condemned, 67
Certificates issued in the office.
146
Certificates issued outside,
201
Inspection of stores, 280
Inspection of hawkers and peddlers,
80
Inspection of peddlers' licenses, 80
Inspection of milk wagons, 55
Inspection of coal certificates,
2]
Inspection of junk dealers. 13
Inspection of ice wagons, 88
During the year many inspections were made at dif- ferent times of which no records were kept. The scales of hawkers, peddlers, coal dealers, ice dealers and those in markets, grocery stores, etc., were inspected to insure against carelessness and fraud.
Within the last few years many outside hawkers and peddlers have been eliminated from this town, to the benefit of our merchants who pay rent and taxes and give employment; it is no more than right that they should be protected.
The higher price of ice caused some of our citizens to feel that they were paying more than what was
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REPORT OF SEALER
charged in other towns. But investigations were made in twenty-four towns and cities of about our population and these showed that the rates in Southbridge com- pared favorably with those of other places.
The town is fortunate in having at her disposal two large platform scales. One is on Dupaul St. and is owned by Alfred Mckinstry who has offered the use of it to the town. The other, which is on High St. is owned by the Town and is under the care of the Pure Ice Co.
Every year the State is enacting new laws regarding the Sealer's department. These add new duties and make the position such that it would require most of the Sealer's time to do the work as it should be done.
In the last week the inventory of the Sealer's de- partment taken by ex-Sealers Daniel T. Morrill and Fred. Adams and Town Accountant Joseph Lafleche, gave the amount of $331.40.
The fees collected during the year and paid to the Town Treasurer amount to $106.73.
Respectfully submitted,
FELIX GATINEAU, Sealer
Annual Report of the BOARD OF ASSESSORS
The Assessors of the Town of Southbridge submit the following report for the year 1916.
Town Appropriation,
$215,251 07
Less Estimated
Revenue,
40,000 00
Transfer from Excess and Deficiency, 8,000 00
$48,000 00
$167,251 07
State tax,
County tax,
$15,120 00 8,400 00
Auditing municipal accounts, 492 48
State highway tax,
680 00
Overlayings, 2,729 75
Total amount to be raised by taxation, $194,673 30 Valuation real estate April 1, 1916. $5,880,218 00
Tax on real estate,
$128,189 33
Valuation personal estate,
$2,514,620 00
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REPORT OF ASSESSORS
Tax on personal estate, 54,819 06
Valuation resident bank stock, 160,776 00
Tax on resident bank stock, 3,504 91
Number polls Assessed 4,080 @ $2,00.
8,160 00
Total Valuation,
$8,555,614 00
Total Tax,
194,673 30
Value non-resident bank stock, $42,224 00
Tax on non-resident bank stock, 920 46
Total amount committed to collector Aug. 17, $195,593 76
Worcester Consolidated St. Railway Co. excise tax, $1,549 38
December Assessment :
Number polls assessed 89 @@ $2.00 178 00
Valuation personal estate, $3,750 00
Tax on personal estate, · 81 75
Valuation real estate, 5,770 00
Tax on real estate 125 79
Street Oiling Assessment:
Total amount assessed, $2,500 00
83
REPORT OF ASSESSORS
Sewer Apportionments Total amount assessed, 310 87
Total amount committed to collector, $200,339 55
Total assessed valuation Dec. 31, 1916 $8,565,134 00
Respectfully submitted, JOSEPH GAGNON ANTOINE FARLAND WILLIAM McGILPIN Assessors of Southbridge
Annual Report of the
HIGHWAY SURVEYOR
To the Honorable Board of Selectmen, Citizen and Taxpayers :
I herewith submit my report for the year ending December 31, 1916 as Highway Surveyor of the Town of Southbridge, Mass. As in previous years the Finan- cial Committee has proved of great assistance in our highway improvements, both as to what comprises the appropriations and the application of the money. The itemized account of the expenditures follows:
Sanitary catch basins, men and teams, care of grates and culverts on country roads, Repairing crossings, culverts and pipes, 418 87
$492 19
Icy gutters, laying sand, ashes on walks, 350 25
Shovelling snow, scraping and opening walks and roads, 1,936 11 Scraping and levelling all country roads, 1,414 38
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REPORT OF HIGHWAY SURVEYOR
Stone and gravel filling, grading, 3,076 56
Subdivided as follows :-
Old Charlton City road,
Old Charlton road,
$566 17
Boucher road,
75 52
Westville road,
275 45
Geer's road,
43 50
Mckinstry's road,
42 00
Pleasant street, C. Proulx,
161 00
Quinebaug road,
91 25
Eastford road, 87 00
Woodstock road,
156 00
Hartwell street,
80 00
Walcott street,
35 25
Main street, Oakes Ave. and W. Main street, 554 81
Dupaul street,
63 00
Summer street,
36 00
Pine street,
24 00
Vinton street,
157 36
Central street, crushed stone and levelling, 403 50
North, Lens and Charlton streets, 167 00
Cleaning brook, Worcester street, 57 25
$3,076 56
Tools and supplies, 508 52 Sand. 70 25
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REPORT OF HIGHWAY SURVEYOR
Crushed stone,
145 75
Gravel, 235 50
By adding the above with the amount paid for salaries, you will come to the total of $10,048.38 which has been spent during the year just ending.
99 permits to open streets were issued : -
W. & S. Gas & Electric Co., 35
S. Water supply, 30
Sewer Comm., 13
N. E. Tel. Co.,
11
Miscellaneous, 13
1
99
Bridges
Necessary repairs were made at the different bridges, comprising the following :- Sandersdale, Mechanic St., Brookside, Central St., North St., and Eastford Rd. The filling at the North St. bridge was also taken from this account, making a total of expend- itures of $2,427.69
Railings
The appropriation of $400.00 proved sufficient to to keep our railings in fair condition. Some railings were completely renewed while others were painted and mended.
Sidewalk Repairs
This is a very important item of the department and demands constant attention. We are all in favor of good walks as they add to the beauty and welfare of
88
REPORT OF HIGHWAY SURVEYOR
our town. Repairs were made last year while the ap- propriation lasted, and I have a balance on hand of $13.05 on an appropriation of $3,000.00. Repairs were located thus :- Sayles, Chapin, Hamilton, Main, Hook, Elm, Benefit, Lens, Pleasant, Everett, North and Central streets.
I wish to thank the public for their co-operation in our work on the highways, as we must work together for the same end -- the prosperity of our Town, and good roads in the Eye of the Commonwealth.
Respectfully yours,
AIMEE LANGEVIN
Forest Fires
We have had only six brushfires during the past year, and these without damage to land or property. I have issued 22 permits to build fires in the open air, according to the law. Our Brushfire Apparatus is sufficient to handle and control forest fires promptly. "Self-preservation is the first law of nature," and the protection of our forests from fire is the first rule of forestry. This is why the forest fire laws should be known so as to secure a stronger public sentiment to- wards the preservation of our forests.
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