USA > Massachusetts > Worcester County > Southbridge > Town annual reports of the officers of Southbridge for the year ending 1932-1936 > Part 5
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Rent of Central St. Elementary School 2,040.00
Janitors' Service
High
3,016.64
Elementary
4,379.85
Fuel & Light
High
2,516.43
Elementary
5,025.74
Evening
52.80
1
-- 123-
Maintenance of Buildings & Grounds
High :
Repairs
1,285.61
All Other
322.98
Janitors' Supplies
97.04
Elementary :
Repairs
1,016.09
Janitors' Supplies
141.83
All Other
655.54
Furniture & Furnishings
High
1,910.21
Elementary
308.95
Continuation
2,412.30
Other Expenses-Schools
Diplomas & Graduation Exer- cises
45.00
Miscellaneous Printing
180.22
Health Inspection (Physician & Nurse)
2,293.40
All Other 104.46
Vocational
Salaries
21,330.58
Instructional Supplies & Equip-
ment
4,330.36
Total Schools
165,328.32
Libraries
Salaries & Wages
Librarian
1,333.28
Assistant Librarian & Assistants
2,457.54
Janitor 993.85
Books, Periodicals, etc.
Books 739.13
Periodicals
333.45
-124-
Binding :
Books
1,021.07
Periodicals
38.90
Fuel
507.50
Light
279.86
Buildings :
Repairs
.80
Water & All Other
42.58
Other Expenses :
Stationery, Printing & Postage
168.27
Telephone
42.45
Express, & All Other
18.08
Total Library Appropriation Account 7,976.76
Edwards Library Bequest
Salaries & Wages
Librarian
499.98
Assistant Librarian and Assist- ants
613.04
Janitor Service
344.56
Other Expenses :
Books
276.73
Binding
89.75
Repairs to Building & Janitors' Supplies
169.34
Fuel, Lights and Water
61.08
Telephone
4.00
Maintenance of Grounds & All Other 55.34
Total Edwards Library Bequest 2,113.82
-125-
UNCLASSIFIED
Damage to Persons & Property
$98.15
$98.15
Memorial Day Exercises
150.00
Armistice Day Exercises
400.00
Total
550.00
Printing of Town Reports
494.00
494.00
Pension (Police)
832.00
832.00
Ambulance
99.99
99.99
Town Clock
75.00
75.00
Parks
400.00
400.00
Playgrounds
46.49
46.49
Reimbursement of Cost of Tax Sale
8.61
8.61
Insurance
Workmen's Compensation
1,503.10
Boilers
111.30
Fire Ins. on Buildings & Con-
tents
3,382.23
Total Insurance
4,996.63
Water & Ice Supply
Water
218.00
Ice
359.57
Repairs to Bubblers and Foun-
tains
29.78
Total Water & Ice 607.35
1931 Outstanding Bills Paid in 1932
General Government 64.68
Water & Ice
50.00
Police & Fire Department
159.27
Ambulance & Sealer of Weights
& Measures 6.78
-126-
Soldiers' Relief
502.40
Highways, Snow and Ice De-
partments
7.20
Board of Health
92.75
Cemetery
4.70
Schools
213.59
Public Welfare
898.31
Total 1931 Outstanding Bills 1,999.68
Tax Refunds :
Motor Vehicle Excise
1931 Levy
71.14
1932 Levy
249.76
Real Estate & Personal
1932 Levy 8.00
Total Tax Refunds 328.90
Land Damages (Specific) :
Wm. H. & Catherine A. Carney
Damages 206.30
Southbridge - Sturbridge Road
Land Damages 1,053.78
Total Land Damages ( Specific)
1,260.08
TRUST FUNDS
Trust Funds :
Ella M. Cole-Needy School Chil-
dren
142.24
Mary Mynott-Library
46.66
J. J. Angell-Charity
14.45
Smith-Hughes Fund
Continuation School 174.82
-127-
Vocational School
1,799.37
Total Trust Funds
2,177.54
ENTERPRISES AND CEMETERIES
Cemetery :
Salaries :
Superintendent
225.00
Labor
3,329.50
Other Expenses
Shrubs, etc.
77.20
Loam
97.00
Tools
185.56
Water
7.10
Team Hire
150.00
All Other
11.09
Total Cemetery 4,082.45
INTEREST AND MATURING DEBT
Interest :
Anticipation of Revenue 12,513.12
Emergency Loan of 1931 423.88
Sewer Loan 200.00
School
3,825.00
Total Interest 16,962.00
.
Municipal Indebtedness :
Temporary Loans
Anticipation of Revenue 605,000.00
Emergency Loan of 1931 21,800.00
General Loans
Sewer
10,000.00
-128-
School 11,250.00
Total Payments on Indebtedness 648,050.00
AGENCY, TRUST AND INVESTMENT
Agency :
Taxes :
1931 Special Old Age Tax 43.00
1932 Special Old Age Tax
4,444.00
1932 State Tax
18,525.00
Refund Corporation Tax, Town of Sturbridge 57.85
Hospital Tax, District Appor- tionment 2,740.76
1932 County Tax
23,127.00
Dog Tax Paid to County
393.00
Auditing Municipal Accounts
Tax
598.05
Veterans Exemption 20.65
State Parks & Reservations Tax 29.04
Trust & Investment
Cemetery Perpetual Care 300.00
Total Agency & Investment 50,278.35
West St. Sewer & Poplar St. Sewer 3,138.98
Total Payments 1,232,644.89
Cash on Hand December 31, 1932 30,873.52
Total 1,263,518.41
Schedule of Appropriations and Expenditures
RECEIPTS
EXPENDITURES
Transfers:
From
Taxes
Total
Receipts
Account:
Payments:
Transfers
Accounts:
10 Percent
Contributions:
Expenditures:
(to Rev.) :
Overdrawals :
GENERAL GOVERNMENT
$40.00
$40.00
Moderator
$30.00
$30.00
$10.00
$184.31
2,600.00
2.784.31
Selectmen
2,675.93
$106.94
2.782.87
1.44
7.25
1.950.00
1,957.25
Accountant
1.867.25
90.00
1.957.25
137.24
2.400.00
2.537.24
Treasurer
2.445.13
92.11
2.537.24
41.99
2.50
1.900.00
1.902.50
Town Clerk
1.817.47
85.03
1.902.50
3.476.76
23.24
800.00
800.00 Law
760.04
39.96
800.00
5.00
3.900.00
3.905.00
Engineering
3.702.46
137.95
3,840.41
64.59
4,000.00
4.000.00
Town Hall
3,935.80
63.21
3.999.01
.99
$31,175.00
$31.175.00
Police
$29.842.11
$1.328 41
$31.170.52
$4.48
$ 12.39
22.426.00
22.438.39
Fire Dept.
21.293.02
1.121.16
22,414.18
24.21
13,845.00
13,845.00
Hydrants
13,807.08
13,807.08
37.92
700.00
700.00
Forest Fire
582.05
11.29
593.34
106.66
300.00
300.00
Ambulance
98.89
176.10
274.99
25.01
300.00
300.00
Damage to Persons and Property
98.15
195.35
293.50
6.50
100.00
100.00
Game Warden
95.00
5.00
100.00
1,450.00
1.450.00
Sealer of Weights and Measures
1.381.21
52.50
1.433.71
16.29
600.00
600.00
Wire Inspection
575.94
24.00
599.94
.06
600.00
600.00
Tree
Warden
571.90
26.85
598.75
1.25
500.00
500.00
Moth Extermination
497.85
1.10
498.95
1.05
$13.000.00 3,000.00
$13.000.00
Board of Health
$12.530.40
130.35
2.959.65
40.35
198.44
198.44
Poplar St. Sewr
198.44
HIGHWAYS
$26,100.00
$26,000.00
Highways
$25.320.66
$779.34
$ 26.100.00
$515.70
6.000.00
6,515.70
Permanent Roads, Maintenance
6,425.79
83 27
6.509.06
$6.64
22.80
2.000.00
2,022.80
Sidewalk Repairs
1.979.94
42.86
2.022.80
2,500.00
2.500.00
Street Oiling
2,476.09
23.91
2,500.00
464.88
4,500 00
4,964.88
Snow and Ice
5.561.42
5.561.42
$596.54
$15,500.00
$15.500.00
Street Lighting
$15,256.12
$243.88
$15.500.00
CHARITIES & SOLDIERS' BENEFITS
$38.633.16
$54.100.00
$92.733.16
Public Welfare
$92.634.28
$29.99
$92.664.27
1,681.00
10,000.00
11,681.00
Mothers'
Aid
11.645.16
11,645.16
35.84
6.00
6,000.00
6.006.00
Infirmary
5,697.50
290.00
5,987.50
18.50
1.315.43
9.000.00
10.315.43
Old Age Assistance
10.296.66
10,296.66
18.77
146.22
1,000.00
1.146.22
Military Aid
1.168.00
1,168.00
$21.78
288.00
1,200.00
1.488.00
State Aid
1,470.00
1.470.00
18.00
2.053.51
10,000.00
12,053.51
Soldiers' Relief
12,383.42
12.383.42
329.91
200.00
200.00
Soldiers'
Burials
200 00
200.00
$37.71
$173,000.00
$173.037.71
Schools
$165,328.32
$7.703.76
$173.031.58
$6.13
2.182.37
2.182.37
Smith-Hughes Fund
1.974.19
208.18
2.182.37
2.95
8,000.00
8.002.95
Edwards Memorial Library
7.979.71
7,979.71
23.24
2 .. 928.43
2.928.43
Edwards Bequest
2,113.82
($814 61 Balance ) *
54.40
54.40
Mary Mynott Fund
46.66
46.65
7 74 Balance) *
OUTLAYS ON REVENUES
Bal $960.00
$1,000.00
$1.960.00
Land Damages
($1.960.00 Balance) *
53.78
1.000.00
1.053.78
Land Damages
$1.053.78
$1.053.78
Wm. and C. A. Carney
206.30
206.30
2,000.00
2.000.00
Central Street Bridge
1.983.65
$16.15
2.000.00
3.000.00
3.000.00
Olney- Worcester Street Drain
2.256.20
743.80
3.000.00
1.600.00
1,600.00
Cliff Street Re-Location
1.593.00
7.00
1,600.00
28.00
28.00
Glover Street Electric Light
2.46
20.00
22.46
600.00
600.00
Gardner Street Sidewalk
4 38.39
161.61
600.00
1.800.00
1.800.00
Taft Street Sidewalk
854.18
945.82
1.800.00
3,600.00
3,600.00
Orchard-Dresser Street Sidewalk
1.517.09
2.082.91
3.600.00
35.50
325.00
360.50
Clover Street Sidewalk
140.52
219.98
360.50
13.60
20,000.00
20,013.60
Resurfacing and Drainage Account
8.559.30
11.454.30
20,013.60
80.54
2.860.00
2.940.54
West and South Streets Sewer
2.940.54
2.940.54
RECREATION AND UNCLASSIFIED
$5.000.00
$5.000.00
Insurance
$4,996.63
$4.996 63
$3.37
832.00
832.00
Pensions
832.00
832.00
1.600.00
1,600.00
Playgrounds
46.49
$1.553.51
1.600.00
400.00
400.00
Parks
400.00
400.00
400.00
400.00
Memorial Day
400.00
400.00
150.00
150.00
Armistice Day
150.00
150 00
75.00
75.00
Town Clock
75.00
75.00
494.00
494.00
Annual Town Reports
494.00
494.00
700.00
700.00
Water and Ice Supply
607.35
92.65
700.00
2.563.88
2.563.88
1931 Overdrafts -Outstanding Bills
2.563.56
2.563.56
.32
$2.878.49
$1,600.00
$4.478.49
Cemetery
$4.082.45
$207.80
$4.290.25
$188.24
INTEREST AND MATURING DEBT
laterest
$16,962.00
$2,648 00
$ 9,610.09
21,250.00
21.250.00
Maturing Debt
21.250.00
21.250.00
21,800.00
21.800.00
Emergency Loan of 1931
21.800.00
21.800.00
TRUST FUNDS ( Income Accounts)
$38.77
$38.77
J. J. Angell (Charity) Fund
$14 45
$14.45
$24.32
11.29*
Edwards ( Library) Fund
(See Libraries)
183.64
183.64
Ella M. Cole (Charity) Fund
142.24
142.24
41.40*
$55.135.90
$560.294.88
$615,430.48
$555,795.86
$35.052.72
$590.848.58
$3,730.13
$948.23
8.277.39
8,277.39
penditures
7.169.85
208.18
7.378.03
899.36
$46,858.21
$560.294.88
$607.153.09
$570.426.01
$ 34.844 54
$605.270.55
$2.830 77
$948.23
Dudley River Road
Land Damages Balance Forwarded to 1933
Net Balances Transferred to Revenue.
JOSEPH E. DESROSIER. Town Accountant.
*- Balances Forwarded to 1933.
Summary of 10 percent Voluntary Salary Contribution by Departments
Selectmen
$106.94
Accountant
90.00
Treasurer
92.11
Tax Collector
75.00
Assessors
144.96
Town Clerk
82.53
Law-Town Counsel
39.96
Engineering
137.95
Town Hall-Janitor
63.21
Police
1,328.41
Fire Department
1.021.16
Game Warden
5.00
Sualer of Weights and Measures
52.50
Wire Inspector
24.00
Tree Warden's Department
26.85
Moth Extermination Department
1.10
Board of Health
467.42
Sewer Maintenance Department
123.10
Highways
314.46
Maintenance Permanent Roads
83.27
Sidewalk Repairs Account
20.06
Street Oiling Account
23.91
Board of Public Welfare
29.99
Infirmary
90.00
Schools, (Including Smith-Hughes Fund
4.911.44
library
207.80
Cemetery
Department
Net
To Other
Including
Total
Gross
Balance
3.115.00
3.115.00
Tax Collector
2.998.01
75.00
3.073.01
4.500.00
4,500.00
Assessors
3.585.96
844 96
4.430.92
6908
3,500.00
3.500.00
Election and Registration
3.256.95
219.81
PROTECTION PERSONS & PROPERTY
HEALTH AND SANITATION
$467.42
$12,997.82
$2.18
3.000.00
Sewer maintenance
2,829.30
198.44
Transferred to Public Welfare:
$9,563.13
Balance
11.29
11.29
A. Boyer, Jr. (School) Fund
Mary Mynott (Library) Fund
(See Libraries)
Smith -Hughes Fund
(See Schools)
1.960.00
$870.77
.30
206.00
206.30
Land Damages
$5.54
SCHOOLS AND LIBRARIES
Dudley-River Road
Southbridge-Sturbridge Road
ENTERPRISES AND CEMETERIES
$19,610.00
$19,610.00
Less Trust Fund Incomes and Ex-
ent
From
STREET LIGHTS
TOWN OF SOUTHBRIDGE BALANCE SHEET-DEC. 31, 1932
GENERAL ACCOUNTS
ASSETS
Cash : General
30,873.52
Special Deposits
Surplus War Bo- nus & Accumula-
tions 10,629.77
Cemetery Sale of
Lots and Graves
Fund 292.00
41,795.29
Accounts Receivable :
Taxes
Levy of 1928 480.98
Levy of 1930
5,443.78
Levy of 1931
44,801.83
LIABILITIES
Temporary Loans :
In Anticipation of
Revenue
130,000.00
Trust Fund Income :
Jesse
J.
Angell
Charity
Fund
24.32
Alexis Boyer, Jr.
School Fund 11.29
Ella M. Cole Fund
-Needy School
Children 41.40
Edwards
Bequest
-Library Fund 814.61
Levy of 1932 113,517.11
Mary Mynott Li- brary Fund 7.74
164,243.70
Old Age Assistance Taxes :
Levy of 1931 11.00
Levy of 1932 878.00
Cemetery Sale of Lots and
Graves Fund
524.00
889.00
Tailing's
483.99
Motor Vehicles Excise Taxes :
Levy of 1930 252.15
Levy of 1931 192.17
Levy of 1932
2,076.56
2,520.88
Sewer Assessment Reserve
4,200.71
Special Assessments : Unapportioned Sewer Ass'ts.
Treasurer
764.76
Apportioned Sewer
Levy of 1931
2,304.88
Levy of 1932
5,415.75
Added to Taxes 1929 19.91
Apportioned Sewer
Overlays Reserved for Abatements:
Levy of 1928 480.98
Levy of 1930 861.80
9,063.41
899.36
World War Memorial Fund
10,629.77
Appropriation Balances : Dudley River Road Damages .. 1,960.00
Added to Taxes 1930
235.66
Apportioned Sewer Added to Taxes 1931
488.53
Apportioned Sewer Added to Taxes 1932 452.05
Sewer Assessment 2,225.78
Sidewalk Assess-
Unapportioned Sidewalk Added
ment
797.11
to Taxes 1931
334.16
Tax Title
8,301.52
Unapportioned Sidewalk Added
Departmental 21,246.94
to Taxes 1932 62.52
35,092.23
Apportioned Side- walk Added to Taxes 1930
32.39
Apportioned Side-
walk Added to Taxes 1931 143.58
Apportioned Side-
walk Added to
Taxes 1932 160.24
Reserve Fund-Overlay Surplus 1,943.18
Revenue-Reserved Until Collected Motor Vehicles Ex- cise Tax 2,520.88
Surplus Revenue
48,890.10
Committed Interest :
Apportioned Sewer Added to Taxes 1929
31.35
Apportioned Sewer Added to Taxes 1930 74.06
Apportioned Sewer Added to Taxes 1931 90.46
Apportioned Sewer Added to Taxes 1932 69.00
Unapportioned Sidewalk Added to Taxes 1931 19.52
Unapportioned
Sidewalk Added to Taxes 1932 3.82
Apportioned Side- walk Added to Taxes 1930 3.89
Apportioned Side- walk Added to Taxes 1931
16.76
Apportioned Side- walk Added to
Taxes 1932
20.23
3,022.89
Tax Titles :
8,301.52
Departmental :
Town Hall
66.50
Ambulance
805.00
Highways
9.50
Public Welfare
12,896.59
Mothers' Aid
4,048.13
Old Age Assist-
ance
1,094.22
State Aid
1,470.00
Military Aid
584.00
Schools
60.00
Cemetery
213.00
21,246.94
Warranty Deed Property : 675.30
Overdrawn Accounts
Military Aid
21.78
Soldiers' Relief
329.91
Snow & Ice
596.54
Special State Tax
43.00
991.23
243,686.75
243,686.75
DEFERRED REVENUE ACCOUNTS
ASSETS
Apportioned Sewer Assessments -Not Due 824.07
Apportioned Sidewalk
Assess-
ments-Not Due 189.97
LIABILITIES
Apportioned
Sewer
Assessment Reve- nue Due in 1933 - 535.31
Apportioned Sewer
Assessment Reve- nue Due in 1934 - 102.90
Apportioned
Sewer
Assessment Reve-
nue Due in 1935 78.58
Apportioned Sewer
Assessment Reve-
nue Due in 1936 56.76
Apportioned Sewer
Assessment Reve- nue Due in 1937
30.62
Apportioned Sewer
Assessment
Reve-
nue Due in 1938
19.90
824.07
Apportioned Side-
walk Assessment
Revenue Due in
1933
94.99
Apportioned Side-
walk Assessment
Revenue
Due in
1934
94.98
189.97
1,014.04
1,014.04
DEBT ACCOUNTS
ASSETS Net Funded or Fixed Debt 100,000.00
LIABILITIES
High School Loan - 15,000.00
School Loan
75,000.00
Emergency Loan
1932 10,000.00
100,000.00
100,000.00
TRUST ACCOUNTS
ASSETS Trust Funds, Cash & Securities _ 72,346.77
LIABILITIES
Jesse J. Angell Cha- rity Fund x 1,040.60
Ella M. Cole Fund- Needy School Chil- dren 3,000.00
Alexis Boyer Jr.
School Fund 277.24
Mary Mynott Library Fund 1,000.00
Cemetery
Perpetual
Care Funds 42,028.93
Cemetery General Care Funds 25,000.00
72,346.77
72,346.77
-138-
Supplementary Tax Collector's Report
Dec. 31, 1932 to Feb. 1, 1933
Taxes 1929
Outstanding Dec. 31, 1932
$1.148.00
Abatements Dec. 31, 1933
1,148.00
Outstanding Feb. 1, 1933 .00
Taxes 1930
Outstanding Dec. 31, 1932 $6,682.78
Abatements Dec. 31, 1933 1,239.00
Outstanding Feb. 1, 1933
5,443.78
$6,682.78
GEORGE E. DUHAMEL,
Tax Collector.
-139-
REPORT OF AN AUDIT
OF THE
ACCOUNTS
OF THE
TOWN OF SOUTHBRIDGE
FOR THE FISCAL YEAR ENDING DECEMBER 31, 1932
.
JONWEALTH
EYE OF THE COMMON
Made in Accordance with the Provisions of Chapter 44, General Laws
February 17, 1933
-- 140-
February 17, 1933
To the Board of Selectmen,
Mr. Valmore P. Tetreault, Chairman,
Southbridge, Massachusetts.
Gentlemen :
I submit herewith my report of an audit of the books and accounts of the Town of Southbridge for the fiscal year ending December 31, 1932, made in accordance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Mr. Edward H. Fenton, Chief Accountant of this Division.
Very truly yours,
THEODORE N. WADDELL,
Director of Accounts.
-141-
Mr. Theodore N. Waddell,
Director of Accounts,
Department of Corporations and Taxation, State House, Boston.
Sir :
As directed by you I have made an audit of the books and accounts of the Town of Southbridge for the fiscal year ending December 31, 1932, and submit the following report thereon :
The financial transactions of the Town, as recorded on the books of the several departments receiving or disburs- ing money for the Town or committing bills for collection, were examined, checked, and verified by a comparison with the records in the Town Accountant's office.
The Accountant's ledger was analyzed, the appropria- tions and transfers being checked to the Town Clerk's rec- ord of financial votes. A trial balance was taken off show- ing the ledger accounts to be in balance, the necessary ad- justments were made, and a balance sheet, showing the financial condition of the Town as of December 31, 1932, was prepared and is made a part of this report.
The computation of the tax rate by the Assessors was checked and verified. Appropriations voted by the Town from available funds after the tax rate for 1932 was fixed should be included by the Assessors in the determination of the 1933 tax rate.
In this connection attention is called to Section 23, Chapter 59, General Laws, as amended by Chapter 428, Acts of 1931, which requires that the Assessors raise all sums appropriated since the last preceding annual tax as- sessment, and which also provides that deductions on ac-
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count of appropriations voted from available funds in the treasury may be made by the Assessors only upon the ap- proval of the Commissioner of Corporations and Taxation. All appropriations voted by the Town, whether they are to be raised by taxation or transferred from available funds in the treasury, should therefore be certified by the Town Clerk to the Assessors, as required by Section 15-A, Chap- ter 41, General Laws.
The books and accounts of the Town Treasurer were examined and checked. The recorded receipts were com- pared with the records of the several departments collect- ing money for the Town and with other sources from which money was paid into the Town Treasury, while the pay- ments were checked with the Selectmen's warrants author- izing the Treasurer to disburse Town funds. The cash book was footed, the receipts were analyzed and compared with Accountant's ledger, and the cash balance as of January 16, 1933, was reconciled with statements furnished by the banks and by an actual count of the cash in office.
The debt and interest payments were checked with the amounts falling due and with the Accountant's records.
The savings bank books and securities representing the investment of the trust funds in the custody of the Treasurer were examined and listed. The income was prov- ed and the disbursements verified.
The tax title deeds held by the Treasurer were examin- ed, checked, and listed.
The books and accounts of the Collector of Taxes were examined. The taxes outstanding at the time of the pre- vious examination were audited, and the commitments of poll, property, motor vehicle excise, and old age assistance taxes for 1932. were analyzed and reconciled with the Assessors' warrants committing the taxes and assessments for colicction. The Collector's cash books were footed, the
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payments to the Treasurer were checked to the Treasurer's and the Accountant's books, the abatements were compared with the Assessors' records of abatements granted, and the outstanding accounts were listed and reconciled with the ledger accounts.
The outstanding accounts were verified by mailing no- tices to a large number of persons whose names appeared on the books as owing money to the Town, the replies re- ceived thereto indicating that the accounts, as listed, are correct.
In the examination of tax accounts it was noted that interest is due on a number of accounts which appear closed on the commitment books. The payment of interest on overdue taxes should be enforced as required by Section 57, Chapter 59, General Laws.
A list of the outstanding taxes and assessments has been given to the Assessors for recommitment to the present Collector, this list being as of January 16, 1933.
The records of licenses and permits issued by the Select- men, Town Clerk, and the Health Department were examin- ed and checked, and the payments to the State, the County, and the Town were verified.
The surety bonds of the Town Clerk, Treasurer, and Tax Collector were examined and found to be in proper form.
The books of accounts of the Sealer of Weights and Measures, and of the Fire, Health, Highway, Public Wel- fare, School, Library and Cemetery Departments were ex- amined and checked. The payments to the Treasurer were verified by a comparison with the Treasurer's and the Ac- countant's books, and the outstanding accounts were listed and verified.
It is recommended that all departments sending out
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bills for collection notify the Town Accountant promptly of all such bills due the Town, in order that the ledger may at all times reflect the true condition of the accounts re- ceivable and so that the collection of these bills may be properly followed up.
A proper cash book record should be kept at the library showing in detail the daily collections, as well as the periodic payments to the Town Treasurer.
Summary schedules of the taxes, assessments, and de- partmental accounts, together with tables showing the trust fund transactions, have been prepared and are appended to this report.
For the co-operation of the various Town officials dur- ing the progress of the audit, I wish, on behalf of my as- sistants and for myself to express appreciation.
Respectfully submitted,
EDWARD H. FENTON,
Chief Accountant.
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RECONCILIATION OF TREASURER'S CASH
GENERAL
Balance January 1, 1932 $15,858.41 Receipts 1932, 1,247,660.00
$1,263,518.41
Payments 1932,
$1,232,644.89
Balance December 31, 1932, 30,873.52
$1,263,518.41
Balance January 1, 1933,
$30,873.52
Receipts January 1 to 16, 1933, 7,289.17
$38,162.69
Payments January 1 to 16, 1933,
$8,521.85
Balance January 16, 1933, 29,640.84
$38,162.69
Balance January 16, 1933, $29,640.84
Southbridge National Bank, __ $19,316.92
Peoples National Bank, South- bridge, 10,241.89
Cash in office January
16,
1933, verified,
82.03
$29,640.84
SOUTHBRIDGE NATIONAL BANK
Balance January 16, 1933, per
statement,
$20,985.48
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Checks returned - insufficient funds, 230.68
$21,216.16
Balance January 16, 1933, per
check register, $19,316.92
Outstanding checks January 16, 1933, per list, 1,899.24
$21,216.16
PEOPLES NATIONAL BANK, SOUTHBRIDGE
Balance January 16, 1933, per statement, $10,942.83
Balance January 16, 1933, per
check register,
$10,241.89
Outstanding checks January 16,
1933, per list,
700.94
$10,942.83
SPECIAL DEPOSITS
Balance January 1, 1932 :
War Memorial
Fund,
$10,203.68
Sale of Lots Fund,
292.00
$10,495.68
$10,921.77
Income, 1932,
426.09
Balance December 31, 1932:
Peoples
National
Bank,
Southbridge, Savings Book,
No. 5502
$5,373.43
Southbridge Savings Bank :
Book No. 36764,
5,256.34
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Book No. 8465,
292.00
$10,921.77
TAXES-1927
Outstanding January 1, 1932, _ $671.16
Transferred from tax titles, in-
valid sale, 930.24
Payments to Treasurer,
$1,601.40 $1,601.40
TAXES-1928
Outstanding January 1, 1932 _ $2,182.83
Transferred from tax titles, in-
valid sale, 926.84
$3,109.67
Payments to Treasurer,
$1,325.57
Abatements,
1,303.12
Outstanding December 31, 1932
and January 16, 1933, per list,
recommitted to F. A. Bouvier, Collector, 480.98
$3,109.67
TAXES-1929
Outstanding January 1, 1932, _
$2,685.67
Transferred from tax titles, in- valid sale, 894.13
$3,579.80
Payments to Treasurer,
$2,388.83
Abatements,
1,190.97
$3,579.80
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TAXES-1930
Outstanding January 1, 1932, _ $34,099.89
Transferred from tax titles, in-
valid sale, 1,049.78
$35,149.67
Payments to Treasurer,
$27,869.96
Abatements,
1,423.19
Transferred to discrepancy ac- of former Collector, 375.57
Transfer to tax titles not pre- viously reported, 37.17
Outstanding December 31, 1932, 5,443.78
$35,149.67
Outstanding January 1, 1933, - $5,443.78
Payments to Treasurer January 1 to 16, 1933, $59.35
Outstanding January 16, 1933.
per list, recommitted to F. A.
Bouvier, Collector, 5,384.43
$5,443.78
TAXES-1931
Outstanding January 1, 1982, - $93,839.93
Transferred from tax titles, in- valid sale, 1,049.78
Tax titles reported as taxes
1931,
1.77
$94,891.48
Payments to Treasurer, $43,927.60
Abatements,
471.10
Transferred to discrepancy ac-
count of former Collector, __
5,688.95
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Poll tax 1931, not included in cash discrepancy settlement, adjusted, 2.00
Outstanding December 31, 1932
44,801.83
$94,891.48
Outstanding January 1, 1933,
$44,801.83
Payments to Treasurer January 1 to 16, 1933, $443.35
Outstanding January 16, 1933,
per list, recommitted to F. A. Bouvier, Collector, 44,358.48
$44,801.83
TAXES-1932
Commitment per warrant, $488,858.00
Additional commitment, 70.60
Abatements after payment, re- funded, 8.00
$488,936.60
Payments to Treasurer
$375,021.29
Abatements,
398.20
Outstanding December 31, 1932,
113,517.11
$488,936.60
.
Outstanding January 1, 1933, -
$113,517.11
Abatements after payment to be refunded, 60.00
$113,577.11
Payments to Treasurer January 1 to 16, 1933, $4,686.70
Abatements January 1 to 16, 1933, 60.00
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Outstanding January 16, 1933, per list, recommitted to F. A. Bouvier, Collector, 108,830.41
$113,577.11
OLD AGE ASSISTANCE TAXES-1931
Outstanding January 1, 1932, _ $324.00
Payments to Treasurer, $312.00 Tax not included in cash discre- pancy settlement, adjusted, _ 1.00
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