USA > Massachusetts > Worcester County > Southbridge > Town annual reports of the officers of Southbridge for the year ending 1922-1926 > Part 9
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Military Aid
$500.00
Almshouse
6,000.00
Soldiers' Relief
3,000.00
Mothers' Aid
7,000.00
EDUCATION
Schools
$135,350.00
Public Library
$7,000.00
Sewer Maintenance 3000.00
114
RECREATION
Playgrounds and Bath
Houses $2.700.00
CELEBRATION
Band Concerts
$350.00
UNCLASSIFIED
Damage to Persons and
Annual Reports. .
Property
$500.00
Water and Ice Supplies
$750.00
Insurance
4,000.00
Cemetery
1,700.00
Memorial Day
450.00
Interest
20,000.00
Care of Town Clock ..
50.00
Maturing 26,410.00
Ambulance
500.00
1922 Outstanding Bills 363.81
VALMORE P. TETREAULT,
Accountant.
TOWN WARRANT
Worcester, ss. To either of the Constables of the Town of South- bridge, in the County of Worcester,
GREETING :
In the name of the Commonwealth of Massachusetts you are hereby requested to notify the inhabitants of the Town of South- bridge, aforesaid, qualified to vote in Town affairs to meet in the Town Hall in said Southbridge, on Monday the third (3) day of March A. D. 1924 at 5:45 o'clock in the forenoon to act on the follow- ing articles :
Article 1. To choose a moderator to preside over said meeting.
Article 2. To choose by ballot all town officers for the ensuing vear :- viz: Clerk; Treasurer : three Selectmen; one Overseer of the Poor for three years: one member of the Board of Health, for three years; one Assessor for three years: Collector of Taxes; two mem- bers of the School Committee for three years; one Park Commissioner for three years; one Sinking Fund Commissioner for three years; one Sewer Commissioner for three years; two Cemetery Commission- ers for three years; Tree Warden; Highway Surveyor; three Con- stables and all others provided for by law.
Article 3. To vote by ballot "YES" or "NO" in answer to the question, "Shall licenses be granted for the sale of certain non-intoxi- cating beverages in this Town?"
Article 4. To hear the reports of the Town Accountant, Treas- urer, Clerk, Selectmen. School Committee, Library Committee, etc., and act anything thereon.
116
Article 5. To raise and appropriate sums of money as may be necessary to pay town debts and charges for the current financial year.
Article 6. To see if the town will vote to authorize the Treas- urer with the approval of the Selectmen to borrow in anticipation of the revenue of the current financial year, or act anything thereon.
Article 7. To see if the town will vote to authorize the Select- men to cause an audit to be made of the town's accounts of 1924, or act anything thereon.
Article 8. To see if the town will vote to pay the enginemen, or act anything thereon.
Article 9. To see if the town will vote to give the Collector of Taxes the same power to collect taxes that the Town Treasurer has when appointed Collector of Taxes.
Article 10. To see if the Town will vote to have all taxes due and payable October 1, 1924, and if not paid on or before October 15, 1924, to have interest charged at the rate of six per. cent. per annum from October 1, 1924, or act anything thereon.
Article 11. To see if the town will vote to fix the compensation of town officers, laborer and teams, or act anything thereon.
Article 12. To see if the town will vote to authorize the Town Accountant to transfer the sum of $239.55 from the Reserve Fund to the Tax Levy Account of 1922, for the payment of taxes on the Alexis Langevin property on Pine Street, taken by the town for School building, or act anything thereon.
Article 13. To see if the town will vote to authorize the Town Accountant to transfer $12.66 from the Lebanon Bridge Account and
117
$50.14 from the North Woodstock Road Account to the Excess and Deficiency Account, or act anything thereon.
Article 14. To see if the town will vote to raise and appro- priate the sum of $9000.00, appoint the same committee as last year, who shall have the authority to grade and improve the land owned by the Town on Dresser Street, to be used for a Playground, or act anything thereon.
Article 15. To see if the town will vote to act on a petition presented to the Selectmen. to eliminate the sharp curve, at the corner of Worcester and Charlton Streets, raise and appropriate money therefor, or act anything thereon.
Article 16. To see if the town will vote to install and maintain additional beacon lights. raise and appropriate money therefor, or act anything thereon.
Article 17. To see if the town will vote to establish an Engineering Department, raise and appropriate money therefor. or act anything thereon.
Article 18. To see if the town will vote to raise and appro- priate the sum of $1000.00 for the purpose of having the houses on the streets of Southbridge, Mass., properly numbered, or act any- thing thereon.
Article 19. To see if the town will vote to construct a cement concrete sidewalk, five feet in width on the southerly side of Cohasse Street, from the corner of Cohasse and Everett Streets, to the east- erly line of land of Oscar L. Desaulniers, raise and appropriate money therefor, or act anything thereon.
Article 20. To see if the town will vote to construct a cement
118
concrete sidewalk on both sides of Oakes Avenue, raise and appro- priate money therefor, or act anything thereon.
Article 21. To see if the town will vote to construct a cement concrete sidewalk five feet in width on the southerly side of Henry Street, from the corner of Worcester and Henry Streets westerly past the dwelling of Henry Horse, raise and appropriate money therefor, or act anything thereon.
Article 22. To see if the town will vote to install and maintain four (4) street lights on Brick Yard Road : seven (7) street lights on Morris Street; six (6) street lights on Pleasant Street and eleven (11) street lights on Breakneck Road, raise and appropriate money therefor, or act anything thereon.
Article 23. To see if the town will vote to construct a cement, concrete road on River Street, from the cement road on Crane Street at the Freight station of the N. Y. N. H. and H. R. R. C.o., to the cement road on Pleasant Street, raise and appropriate money therefor, or act anything thereon.
Article 24. To see if the town will vote to raise and appro- priate the sum of four hundred dollars. for the repair of the East Road, so-called, extending from the Morse Neighborhood to the Haskell Place, or act anything thereon.
Article 25. To see if the town will vote to pave the southerly side of Main Street, from the wood block paving to the east side line of Everett Street, raise and appropriate money therefor, or act anything thereon.
Article 26. To see if the town will vote to pay the outstanding bills of the Highway and School Accounts for 1923, raise and appro- priate money therefor, or act anything thereon.
119
Article 27. To see if the town will vote to accept the provisions of Chapter 26. Acts of 1923, which provides that Towns may change the name of the Board known as "Overseers of the Poor" to "Board of Public Welfare." or act anything thereon.
Article 28. To see if the town will vote to accept the report of the Selectmen as to the laying out as a publie way a certain way, known as Taft Street, leading westerly from Marey Street to Dresser Street, raise and appropriate money therefor. or aet anything thereon.
Article 29. To see if the town will vote to accept the report of the Selectmen as to the laying out as a public way a certain way. known as Wall Street. leading from Pleasant northerly to Proulx Avenue, raise and appropriate money therefor, or act anything thereon.
Aticle 30. To see if the town will vote to accept the report of the Selectmen as to the alteration of Cliff Street. beginning at Fiske Street easterly to the Bridge over the Southern New England Rail- road Corp. layout, raise and appropriate money therefor, or act thereon.
Article 31. To see if the town will vote to construct a cement concrete road on North Street, beginning at the present cement road and extending westerly to Foster Street. thence on Foster Street northerly to Central Street, across Central Street and on Hook Street westerly to Hamilton Street. raise and appropriate money therefor, or act anything thereon.
Article 32. To see if the town will vote to grade and seed the plot of land known as "Riendeau Square" located at River and Cross Streets, erect thereon a flag pole for the display of our national colors and to have the plot maintained and kept in suitable
120
condition, raise and appropriate money therefor, or act anything thereon.
Article 33. To see if the town will vote to raise and appro- priate a sum of money for furnishing the new Police Station, or act anything thereon.
Article 34. To see if the town will vote to raise and appro priate a sum of money to pay a "Game Warden," or act anything thereon.
Article 35. To see if the town will vote to accept the provision of Chapter 32 of the General Laws relative to the retirement of per- manment police officers and permanent firemen or act thereon.
And you are directed to serve this Warrant by publishing an attested copy thereof twice in the Southbridge Press and South- bridge Herald. the first publication being not less than nine days next preceding the day of the meeting,-or by posting up such at- tested copies in four conspicuous places within the Town, at least nine days, including Sundays,-before the day of holding the said meeting. The polls will be open at 9 o'clock, A. M., and close at 4 o'clock P. M.
Hereof fail not, and make due return of this Warrant with your doings thereon to the Town Clerk at the time and place hereinbefore named.
Given under our hands this 18th day of February, A. D., 1924.
WILFRID J. LAMOUREUX, FRANK A. SANCOUCY, G. WILLIAM LAUGHNANE, Selectmen of Southbridge.
Report of An Audit of THE ACCOUNTS OF THE TOWN OF SOUTHBRIDGE
FOR THE YEAR ENDING DECEMBER 31, 1923
Made in Accordance with the Provisions of Section 35, Chapter 44. General Laws
- -
February 14, 1924
February 14, 1924.
To the Board of Selectmen.
Mr. Wilfrid J. Lamoureux. Chairman.
Southbridge, Massachusetts.
Gentlemen :
I submit herewith my report of an audit of the accounts of the town of Southbridge for the year ending December 31, 1923, made in accordance with the provisions of Section 35, Chapter 44, of the General Laws. This report is in the form of a report made to me by Mr. Edward H. Fenton. Chief Examiner of this Division, who was placed in charge of the work.
Very truly yours,
THEODORE N. WADDELL, Director of Accounts.
TNW/JMC
122
Mr. Theodore N. Waddell, Director of Accounts,
Department of Corporations and Taxation, State House, Boston.
- Sir :
In accordance with your instructions, I have made an audit of the accounts of the town of Southbridge for the year ending Decem- ber 31. 1923, and submit the following report thereon.
The financial transactions of the town as recorded on the books of the several departments receiving or disbursing money for the town, or committing bills for collection, were examined, checked, and compared with the reports and records in the town accountant's office.
The books and accounts in the accountant's office were ex- amined and checked, the records of receipts being compared with the treasurer's books and with the records in the several depart- ments collecting money for the town.
The treasury warrants were checked to the appropriation ac- counts and proved to the treasurer's payments.
Bills and pay-rolls were checked to the classification book and the expenditures, as classified therein, were proved to the appro- priation accounts as entered in the ledger. The appropriation ac- counts were checked with the town clerk's records of appropriations and transfers voted by the town.
The ledger accounts were analyzed, the footings and postings were verified, a trial balance was taken off, and a balance sheet, which is appended to this report, was prepared showing the finan- cial condition of the town December 31, 1923.
123
The departmental accounts receivable were checked to the records of the several departments and outstanding lists prepared which were reported to the accountant and set up on his ledger under the headings of the various departments as bills receivable. the total being balanced by a departmental revenue account. The departments were instructed to report to the accountant, regularly. the names and amounts of all bills sent out, the amounts collected and abated, and to compare the uncollected accounts monthly with the accountant's records. Complete information relative to the finances of the town will then be available at all times to citizens interested in the welfare of the town.
The books and accounts in the treasurer's office were examined and checked. The receipts as recorded on the cash book were checked with the records in the several departments collecting money for the town, with all other sources from which money was paid in- to the treasury, and with the accountant's records. The payments were compared with the warrants authorizing the treasurer to dis- burse town funds and with the accountant's books.
The cash book was footed and the bank balance was reconciled with the statement furnished by the bank.
Payments on account of debt and interest were proved with the amounts falling due and with the cancelled coupons and securities on file.
The savings bank books and securities representing investments of the sinking and trust funds in the custody of the treasurer were examined and found to be as recorded.
The unapportioned sewer assessments committed to the treas- urer for collection were verified. The collections were checked to the treasurer's and the accountant's books and the apportionments and outstanding accounts were proved.
124
The books and accounts in the collector's office were examined and checked in detail. The commitments of taxes and assessments were examined and compared with the warrants, the recorded re- ceipts were checked with the commitment books and with the ac- countant's records, the abatements were checked with the assessors' records of abatements granted, and the outstanding accounts were listed and proved to the accountant's books. A further verification of these accounts was made by mailing notices to one hundred per- sons whose names appeared on the books as owing money to the town, and replies thereto indicate that the uncollected accounts as listed are correct.
The collector's cash balance was proved January 3, 1924, by an actual count of cash on hand and a reconciliation of the bank balance with the statement furnished by the bank.
Licenses issued by the town clerk for hunting and fishing, dog, and town purpose were examined and checked in detail. The re- ceipts were checked to the payments to the State, county and town treasurers and were verified.
Licenses granted and issued by the selectmen's department were checked and payments to the treasurer were compared with the treasurer's and the accountant's books.
The charges and receipts for rent of the town hall were checked and verified.
The accounts of the sealer of weights and measures were ex- amined and checked. The records of charges for sealing and testing scales, weights and measures were checked and payments to the treasury were compared with the treasurer's and the accountant's books. Receipts from licenses issued by the Board of Health, and charges and receipts for ambulance service, were checked and veri-
125
fied by a comparison with the treasurer's and the accountant's records.
The accounts of the highway department were examined and checked, the uncollected accounts being verified and reported to the accountant.
Charges of the poor department for reimbursement due from the state, cities and towns and individuals for aid and assistance to paupers were checked and verified. The collections were checked to the payments to the treasurer, the disallowances were verified, and the outstanding accounts proved. The almshouse receipts were also checked and verified.
Charges made by the school department for tuition, sales, etc .. were examined and checked. Payments to the treasurer were com- pared with the treasurer's and the accountant's books and the out- standing accounts verified.
The receipts of the library department from fines, etc., were checked and verified , and payments to the treasurer were proved to the treasurer's and the accountant's books. The cash balance on hand was counted and verified.
The books and records of the cemetery department were ex- amined and checked. Charges for sales, care of lots, and miscel- ianeous purposes were proved. The collections were compared with payments to the treasurer and verified, and the outstanding accounts were listed and proved.
The surety bonds of the treasurer, the collector, and the town clerk for the faithful performance of their duties were examined and found to be in proper form.
In addition to the accounts and departments mentioned, mis-
126
cellaneous receipts from the state, county and all other sources were checked and verified.
Appended to this report are tables showing reconciliations of the treasurer's and the collector's cash, summaries of the tax, as- sessment, and departmental accounts, together with tables showing the condition of the sinking and trust funds.
While engaged in making the audit I received the hearty co- operation of all the town officials, and on behalf of my assistants and myself I wish to express my appreciation for the courtesies re- ceived and the assistance rendered.
Respectfully submitted,
EHF /JMC
EDWARD H. FENTON, Chief Examiner.
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RECONCILIATION OF TREASURER'S CASH
Cash on hand January 1, 1923 $92679 51
Receipts January 1 to December 31, 1923 .. 748362 94
$841042 45
Payments January 1 to December 31, 1923 $828404 31
Cash on hand December 31, 1923 12638 14
$841042 45
Cash on hand January 1 1924 $12638 14
Receipts to January 4. 1924 7905 58
$20543 72
Payments to January 4. 1924 $6844 07
Cash on hand January 4. 1924
13699 65
$20543 72
Cash on hand Jannary 4, 1924 : Southbridge National Bank, per statement $16457 10
Less outstanding checks per list 2757 45
$13699 65
RECONCILIATION OF COLLECTOR'S CASH
Cash on hand January 1. 1923
$13 00
Receipts 1923 :
Taxes, previous years $40960 97
Taxes, current year 350494 12
Sewer assessments 739 99
Sidewalk assessments 219 80
Interest on taxes 1946 31
Interest on assessments . .
111 76
Interest on deposits
21 38
Costs
19 50
$394513 83
90 72
Excess bank deposits 1923
$394617 55
128
Payments to treasurer 1923
$387532 01
Cash on hand December 31, 1923
7085 54
Cash on hand January 1, 1924
$7085 54
2 64
Overpayment to treasurer, taxes 1923
$7088 1
Payments to treasurer to January 3, 1924 ..
$6955 58
Cash on hand January 3, 1924 :
Taxes 1921 $13 00
7 50
Costs
Interest on deposits 21 38
Excess bank deposits
90 72
$132 60
Cash on hand January 3, 1924
$125 10
· In People's National Bank, per statement
..
7 50
In collector's office
$132 (
TAXES-1919
Outstanding January 1, 1923
$4 33
Payments to treasurer
1 00
Abatement
TAXES-1920
Outstanding January 1, 1923
10 01
Overpayments
5 00
Duplicate abatement
$410
Payments to treasurer
$24 68
Abatements
383 89
Unlocated différences, adjusted
2 08
$394617 5
$7088 1 $132 6
$5 2
$5 :
$395 64
$410 1
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INTEREST-TAXES 1920
Collections 1923
$4 86
Payments to treasurer
$4 86
TAXES-1921
Outstanding January 1, 1923
$8282 81
Interest credited to taxes
21 00
Overpayments
5 25
Abatements in excess of detailed list
29 50
$8338 36
Payments to treasurer $6216 57
Abatements
1670 00
Tax titles
15 00
Taxes 1921 credited to taxes 1922
37 50
Outstanding December 31, 1923, per list
268 19
Cash on hand December 31, 1923
131 30
$8338 56
INTEREST-TAXES 1921
Collections 1923
$796 85
Payments to treasurer 1923
$695 52
Interest 1921 credited to interest 1922
4 00
Interest 1921 credited to taxes 1921
21 00
Cash on hand December 31, 1923
76 33
$796 85
TAXES-1922
Outstanding January 1, 1923 $45686 96
Interest credited to taxes 7 00
Taxes 1921 credited to taxes 1922
37 50
Overpayments
23
Refunds 5 00
$45736 69
130
Payments to treasurer $34300 19
Abatements 75 84
Tax titles 3 04
Unlocated difference 4 56
11028 42
Outstanding December 31. 1923, per list. . . Cash on hand December 31, 1923. 324 64
- $45736 69
INTEREST-TAXES 1922
Collection 1923
$1015 52
Interest 1921 credited to interest 1922
4 00
Payments to treasurer 1923 $992 51
Interest 1922 credited to taxes 1922
7 00
Cash on hand December 31, 1923
20 01
$1019 52
TAXES-1923
Commitments per warrant $399088 08
Overpayments 5 05
Abatement after payment
3 30
Abatements credited in error
10
Error in addition of commitment
10
$399096 63
Payments to treasurer
344147 31
Abatements
1779 79
Outstanding December 31. 1923
46822 72
Cash on hand December 31, 1923
6346 81
Cash on hand January 1, 1924
$6346 81
Outstanding January 1, 1924 46822 72
$53169 53
Payments to treasurer January 1 to 4, 1924 $6349 45
$1019 52
$399096 63
131
Outstanding January 4. 1924 per list 45490 79
Cash on hand January 4. 1924 1329 29
$53169 53
INTEREST-TAXES 1923
Collections 1923 $126 83
Payments to treasurer 1923 $59 98
Cash on hand December 31. 1923 66 85
$126 83
SIDEWALK ASSESSMENTS-1922
Outstanding January 1. 1923 $219 80
Payments to treasurer $219 80
APPORTIONED SEWER ASSESSMENTS-1921
Outstanding January 1. 1923 $30 17
Payments to treasurer $30 1
APPORTIONED SEWER ASSESSMENTS-1922
Outstanding January 1. 1923 $209 54
Payments to treasurer $209 54
COMMITTED INTEREST-SEWER ASSESSMENTS 1922
Outstanding January 1. 1923 $39 16
Payments to treasurer $39 16
APPORTIONED SEWER ASSESSMENTS-1923
Commitment $708 48
Payments to treasurer $500 28
Outsanding December 31, 1923, per list . . . 208 20
$708 48
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COMMITTED INTEREST-SEWER ASSESSMENTS-1923
Commitment $108 40 Payments to treasurer $72 60
Outstanding December 31, 1923, per list 35 80
$108 40
UNAPPORTIONED SEWER ASSESSMENTS
Outstanding January 1, 1923
$9302 95
Assessments 1923
678 86
Assessments not previously reported
96 72
Error in apportionments
69 65
$10148 18
Payments to treasurer
$4393 86
Apportionments
1496 40
Abatements
198 77
Outstanding December 31, 1923
4059 15
$10148 18
SELECTMEN'S DEPARTMENT
Licenses granted and issued 1923 :
Automobile
$15 00
Sunday
66 00
Theatre
20 00
Common Victuallers
48 00
Fruit and Vegetables
207 00
Innholders
15 00
Firemen's
9 00
Music
1 00
$381 00
133
RENT OF TOWN HALL
Outstanding January 1, 1923
$105 00
Charges 1923
627 00
$732 00
Payments to treasurer
$587 00
Outstanding December 31, 1923
145 00
$732 00
TOWN CLERK'S DEPARTMENT
Cash on hand January 1, 1923
$17 00
Licenses issued 1923
State-Hunting and Fishing
1041 75
County-Dog
1270 00
Town-Pool and Billiard $124 00
Bowling
52 50
Junk
30 00
Auctioneer
4 00
210 50
$2539 25
Payments to State treasurer
$943 05
Payments to County treasurer
1154 60
Payments to Town treasurer
191 50
Fees retained
199 10
Cash on hand December 31, 1923
51 00
$2539 25
SEALER OF WEIGHTS AND MEASURES
1
Cash on hand January 1, 1923 $ 20
134
Fees for sealing, testing, etc. 165 29
$165 49
Payments to treasurer 163 25
Cash on hand December 31. 1923 2 24
$165 49
BOARD OF HEALTH
Licenses issued 1923 :
Milk
$35 50
Hairdressers 4 00
Slaughtering
2 00
Oleo
1 50
Alcohol
6 00
Bottling
1 00
Payments to treasurer
AMBULANCE
Cash on hand January 1, 1923
$15 00
Outstanding January 1, 1923
588 50
Charges 1923
745 50
$1349 00
Payments to treasurer
619 50
Outstanding December 31, 1923
729 50
$1349 00
HIGHWAY DEPARTMENT
Charges 1923
$129 00
Outstanding December 31, 1923 $129 00
$50 00 $50 00
135
POOR DEPARTMENT
Outstanding January 1, 1923
$3558 45
Charges 1923 4020 53
$7578 98
Payments to treasurer $3505 47
Disallowances
214 73
Outstanding December 31, 1923
3858 78
$7578 98
SCHOOL DEPARTMENT
Charges 1923 :
Tuition
$4567 60
Sales of material
93 82
$4661 42
Payments to treasurer
Outstanding December 31. 1923 1105 87
$4661 42
Outstanding January 1, 1924 $1105 87
Charges to January 11, 1924 :
Tuition
140 45
$1246 32
Payments to treasurer $308 70
Outstanding January 11. 1924
937 62
$1246 32
LIBRARY DEPARTMENT
Cash on hand January 1, 1923 $25 65
136
Fines 1923 327 26
$352 91
Payments to treasurer 318 31
Cash on hand December 31, 1923 34 60
$352 91
Cash on hand January 1, 1924 $34 60
Fines to January 9, 1924 9 10
$43 70
Payments to treasurer
$29 63
Cash on hand January 9, 1924
14 07
$13 70
CEMETERY DEPARTMENT
Outstanding January 1, 1923 :
Perpetual care
$440 00
Lots and graves
320 00
Opening graves
12 00
Annual care
10 00
Foundations
18 00
$800 00
Charges :
Perpetual care
$1325 00
Lots and graves
535 00
Opening graves
179 00
Annual care
3 00
Foundations
35 60
2077 60
Payments to treasurer $2096 60
$2877 60
137
Outstanding December 31, 1923 :
Perpetual care
$390 00
Lots and graves
365 00
Opening graves
21 00
Annual care
5 00
781 00
$2877 60 $781 00
Outstanding January 1, 1924
Payments to treasurer to January 15. 1924
$86 00
Outstanding January 15, 1924:
Perpetual care $350 00
Lots and graves
325 00
Opening graves 15 00
Annual care
5 00
695 00
$781 00
SINKING FUND
Savings Bank Deposits Securities
Total
On hand at beginning of year . $23108 60 $16000 00 $39108 60
On hand at end of year $24183 64 $16600 00 $40783 64
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