USA > Massachusetts > Worcester County > Southbridge > Town annual reports of the officers of Southbridge for the year ending 1957-1961 > Part 70
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VOTED: To accept the report of the Board of Selectmen as to the laying out of a public way, to be known as Hillcrest Avenue, commencing at the westerly side line of Fiske Street, thence westerly for a distance of about five hundred seventeen (517) feet.
No Land Damages per Selectmen.
Article 8. To see if the town will vote to hear, act on, and accept the report of the Board of Selectmen as to the lay- ing out of a public way, a certain street known as Country Club Place, commencing at the southerly side line of Durfee Street, thence southerly for a distance of about four hundred seventy (470) feet, or act anything thereon.
VOTED: (Unanimous) To accept the report of the Board of Selectmen as to the laying out of a public way, to be known as Country Club Place, commencing at the southerly side line of Durfee Street, thence southerly for a distance of about four hundred seventy (470) feet.
No Land Damages per Selectmen.
Article 9. To see if the Town will vote to hear, act on, and accept the report of the Board of Selectmen as to the lay- ing out of a public way, a certain street known as Pine Ridge Road, commencing at the northeasterly side line of Dennison Drive, then northeasterly and southeasterly for a distance of about one thousand fifty (1,050.0) feet, or act anything thereon.
VOTED: (Unanimous) To accept the report of the Board of Selectmen as to the laying out of a public way, to be known as Pine Ridge Road, commencing at the northeasterly side line of Dennison Drive, thence northeasterly and southeasterly for a distance of about one thousand fifty (1,050.0) feet.
No Land Damages per Selectmen.
Article 10. To see if the Town will vote to hear, act on and accept the report of the Board of Selectmen, as to the lay- ing out of a public way, a certain street known as Gerard Street, commencing at the most westerly terminus of Gerard Street, thence westerly for a distance of two hundred seventy (270) feet, or act anything thereon.
VOTED: To accept the report of the Board of Selectmen as to the laying out of a public way, to be known as Gerard Street, commencing at the most westerly terminus of Gerard
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Street, thence westerly for a distance of two hundred seventy (270) feet.
No Land Damages per Selectmen.
Article 11. To see if the Town will vote to hear, act on, and accept the report of the Board of Selectmen as to the lay- ing out of a public way, a certain street known as Marc Ave- nue, commencing at the southerly side line of Gerard Street (proposed), thence southerly for a distance of about two hun- dred (200) feet, or act anything thereon.
VOTED: (Unanimous) To accept the report of the Board of Selectmen as to the laying out of a public way, to be known as Marc Avenue, commencing at the southerly side line of Gerard Street, thence southerly for a distance of about two hundred (200) feet.
No Land Damages per Selectmen.
Article 12. To see if the Town will vote to repeal Section 16 of Article 3, of the Town By-Laws, which reads as follows:
Section 16. No person shall speak more than once on any question to the exclusion of any other person who may desire to speak thereon, nor more than twice without first obtaining leave of the meeting except, in either case, for the brief cor- rection of an error in or misunderstanding of his previous statement.
The following motion presented and seconded:
That Article 16 be considered before Article 12.
The Moderator announced: "A majority vote necessary for above motion to carry."
The following was brought to the Moderator's attention: The recommendation of the Finance Committee on Article 16 could not be voted upon because the Article did not specify an amount of money and the motion did. Therefore, it would be pointless to vote on this motion.
The Moderator stated: "This was correct but we will wait until we get to Article 16 to take action."
During the pros and cons of this motion Mr. A. O. Bellerive stated: "I wish to be recorded in favor of voting on Article 16 before Article 12."
The Moderator counted raised hands on whether we should vote on Article 16 before Article 12, his count was an even vote.
Moderator named tellers.
Standing vote taken.
Result of count: Affirmative - 31 Negative - 31
The motion was defeated.
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Article 12. The following substitute motion presented and seconded:
VOTED: That the town repeal Section 16, of Article 3 of the Town By-Laws, which reads as follows:
Section 16. "No person shall speak more than once on any question to the exclusion of any other person who may de- sire to speak thereon, nor more than twice without first obtain- ing leave of the meeting except, in either case, for the brief cor- rection of an error in or misunderstanding of his previous state- ment."
Tellers counted.
Standing vote.
Result of count: Affirmative - 43 Negative - 24
It's not a 2/3 vote. Motion is defeated.
VOTED: Indefinite postponement.
Article 13. To see if the Town will vote to repeal Section 17 of Article 3 of the Town By-Laws, which reads as follows:
"Section 17. No person shall speak for more than ten minutes on any question unless his time shall be extended by vote of the meeting."
The following substitute motion presented, and seconded:
VOTED: That the Town repeal Section 17 of Article 3 of the Town By-Laws, which reads as follows:
"Section 17. No person shall speak for more than ten minutes on any question unless his time shall be extended by vote of the meeting."
Tellers counted.
Standing vote.
Result of count: Affirmative: 33 Negative - 26
It's defeated.
VOTED: (Unanimous) Indefinite postponement.
Article 14. To see if the Town will vote to amend Section 1, Article 5 of the Town By-Laws by striking out the words "no one of whom shall be a town official elected by ballot, or an appointed official receiving a salary" so as to read:
"Section 1. There shall be a Finance Committee consist- ing of fifteen registered voters of the Town. The Board of Selectmen shall appoint annually five members to serve for a term of three years each. The members of this Committee shall serve without compensation.
Article 14. The following substitute motion presented and. seconded:
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VOTED: That the Town amend Section 1, Article 5 of the Town By-Laws by striking out the words "no one of whom shall be a town official elected by ballot, or an appointed official re- ceiving a salary" so as to read:
"Section 1. There shall be a Finance Committee con- sisting of fifteen (15) registered voters of the Town. The Board of Selectmen shall appoint annually five (5) members to serve for a term of three years each. The members of this com- mittee shall serve without compensation."
Tellers counted.
Standing vote.
Result of count: Affirmative - 19 Negative - 26
It's defeated.
VOTED: (Unanimous) Indefinite postponement.
Article 15. To see if the Town will vote to repeal Sec- tion 3, Article VII of the Town By-Laws, which reads as fol- lows:
"Section 3. No officer, board or committee having the dis- bursement of an appropriation shall make purchases of sup- plies or materials or contract for services to be rendered the town without issuing a written purchase order therefor on prescribed forms; provided, however, that the provisions of this section shall not apply to the salaries or wages of officers and persons regularly or temporarily employed by the town. Copies of all purchase orders are to be designated for and de- livered to the Town Accountant; provided, however, that ver- bal orders for supplies or materials or services to be rendered may be issued for an amount not to exceed Twenty-Five Dol- lars. All verbal orders shall be confirmed in writing on the prescribed purchase order forms on the day the orders are given and transmitted immediately to the Town Accountant to be so certified and recorded."
Article 15. The following substitute motion presented, seconded and carried:
VOTED: That the Town repeal Section 3, Article VII of the Town By-Laws, which reads as follows:
"Section 3. No officer, board or committee having the dis- bursement of an appropriation shall make purchases of sup- plies or materials or contract for services to be rendered the town without issuing a written purchase order therefor on prescribed forms; provided, however, that the provisions of this section shall not apply to the salaries or wages of officers and persons regularly or temporarily employed by the town. Copies of all purchase orders are to be designated for and de- livered to the Town Accountant: Provided, however, that ver-
105
bal orders for supplies or materials or services to be rendered may be issued for an amount not to exceed Twenty-Five Dol- lars. All verbal orders shall be confirmed in writing on the prescribed purchase order forms on the day the orders are given and transmitted immediately to the Town Accountant to be so certified and recorded."
The Moderator informed the voters that this by-law was never enforced and that he, as moderator, wished to inform the voters of the lack of enforcement. He stressed that it be repealed.
During the pros and cons of this by-law the Chairman of the Finance Committee stated: "The Finance Committee fa- vored it's repeal."
Rising vote taken by Moderator: Three (3) in opposition, well over 2/3 vote necessary to repeal.
The Town Counsel advised the Moderator that an actual count should be taken.
Tellers counted.
Standing vote.
Result of count: Affirmative - 41
Negative - 4
It's a 2/3 vote.
NOTE: Copy of vote forwarded to Attorney General on 12/30/61.
Article 16. To see if the Town will vote to authorize the Board of Selectmen to appoint a committee of six (6) voters of the Town to make a study of the Town By-Laws for the pur- pose of revising same and to bring its recommendations at a town meeting in 1962, or act anything thereon.
Again it was stated: "It was pointless to vote on this article because an amount of money was not mentioned or specified in the article and an amount of money is mentioned in the motion."
The Moderator announced: "It is an opened article." The following substitute motion presented and seconded.
VOTED: That the Town authorize the Board of Select- men to appoint a committee of six (6) voters of the Town to make a study of the Town By-Laws for the purpose of revising same and to bring its recommendations at a town meeting in 1962.
The second (2) substitute motion presented and seconded.
VOTED: In the affirmative and that the Selectmen ap- point a committee of seven (7). Said appointed committee to make a study of the Town By-Laws for the purpose of revising same and that this committee present it's recommendations at an annual town meeting.
An amendment to the first substitute motion accepted.
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Said amendment changed the number of six (6) to seven (7) The second substitute motion withdrawn. VOTED: (Unanimous) That the Town authorize the Board of Selectmen to appoint a committee of seven (7) voters of the town to make a study of the Town By-Laws for the pur- pose of revising same and to bring its recommendations at a town meeting in 1962.
VOTED: To dissolve this meeting at 9:45 P. M. A true record. Attest: CLARE P. BOYER, Town Clerk.
On December 27, 1961, the Selectmen appointed Messrs. Charles Venie, Harold C. Peterson, Jr., Raymond L. Brousseau and Raymond Dartt. On January 3, 1962, the Selectmen ap- pointed Messrs. Bernard A. Mason, Rosario Pariseau and Henry Racicot.
These gentlemen are to serve on the By-Law Committee (ref. to Article 16 of Special Town Meeting of October 17, 1961 ) Their terms to expire December 31, 1962.
A true copy of record.
Attest: CLARE P. BOYER, Town Clerk.
STATE AUDITOR'S RETURN TO TOWN CLERK
Received
Town Clerk's Office
1961 October 2 A. M. 9:57 Town of Southbridge,
Massachusetts.
(Seal)
THE COMMONWEALTH OF MASACHUSETTS
Department of Corporations and Taxation
Bureau of Accounts State House, Boston 33 September 29, 1961
Guy J. Rizzotto, Commissioner Herman B. Dine, Director of Accounts
To the Board of Selectmen
Mr. Armand O. Bellerive, 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 1960, made in accordance with the provisions of Chapter 44, Gen-
107
eral Laws. This is in the form of a report made to me by Mr. William Schwartz, Assistant Director of Accounts.
Very truly yours, Herman B. Dine, Director of Accounts.
HBD:REF
Mr. Herman B. Dine
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 1960, and report thereon as follows:
The records of financial transactions of the several depart- ments collecting money for the town or committing bills for collection were examined, checked, and verified by comparison with the books and records in the offices of the town account- ant and the town treasurer.
The books and accounts in the town accountant's office. were examined and checked, the recorded receipts being com- pared with the treasurer's books and with the records in the. several departments collecting money for the town. The pay- ments, as entered, were checked with the treasurer's books and with the selectmen's warrants, while the appropriations, trans- fers, and loan authorizations were checked with the town clerk's records of financial votes passed by the town meetings and with the finance committee's authorization of transfers. from the reserve fund.
The general and appropriation ledger accounts were ana- lyzed, the necessary adjustments resulting from the audit were. made, and a balance sheet showing the financial condition of the town on December 31, 1960 was prepared and is appended to this report.
The books and accounts of the town treasurer were exam- ined and checked in detail. The cash book was footed, and the recorded receipts were compared with the accountant's: books, with the departmental records of payments to the treas- urer, and with other sources from which money was paid into the town treasury. The payments were checked with the war- rants approved by the selectmen and with the accountant's books.
The treasurer's cash balance on February 16, 1961 was proved by reconciliation of the bank balances with statements received from the banks of deposit, by certification of the United States Treasury Bills, and by actual count of the cash in the office.
The payments on account of maturing debt and interest
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were compared with the amounts falling due and were checked with the cancelled securities on file. The outstanding bonds and coupons on February 16, 1961 were listed and reconciled with the balances in the bond and coupon accounts, as shown by statements furnished by the banks of deposit.
The records of employees' payroll deductions for Federal and State taxes and for group insurance premiums were exam- ined. The deductions were footed, the payments to the proper agencies were verified, and the balances on hand were recon- ciled with the ledger controls.
The records of collections from parking meters were exam- ined and checked with the treasurer's recorded receipts.
The savings bank books and securities representing the investments of the several trust, investment, and retirement funds in the custody of the town treasurer and the trustees were examined and listed. The income was proved and all transactions and balances were verified.
The records of tax titles and tax possessions held by the town were examined and checked. The amounts transferred to the tax title account were checked with the collector's books, the reported redemptions and sales were compared with the treasurer's recorded receipts, and the tax titles and tax posses- sions on hand were listed and reconciled with the accountant's ledger controls.
The books and accounts of the town collector were exam- ined and checked in detail. The commitments of taxes, ex- cise and assessments, as well as of departmental accounts receivable, were proved. The recorded collections were com- pared with the treasurer's recorded receipts; the abatements, as entered, were checked with the assessors' and other depart- mental records of abatements granted; the transfers to the tax title account were verified; and the outstanding accounts were listed and reconciled with the respective controls in the ac- countant's ledger.
Further verification of the outstanding taxes, excise, and assessments was made by mailing notices to a number of per- sons whose names appeared on the books as owing money to the town, the replies received thereto indicating that the ac- counts, as listed, are correct.
The records of deferred sewer assessments were exam- ined. The amounts added to taxes were verified, and the appor- tionments due in future years were listed and proved with the accountant's ledger.
The financial records of the town clerk were examined. The collections on account of dog and sporting licenses is- sued, and from miscellaneous licenses and fees, were verified and compared with the payments to the town treasurer and to the Division of Fisheries and Game. The cash book was footed,
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and the cash balance on February 16, 1961 was proved by ac -- tual count of the cash in the office and by reconciliation of the bank balance with a statement furnished by the bank of deposit.
The records of departmental cash collections by the board of selectmen, as well as by the police, fire, health, school, library, and cemetery departments, and by all other departments in which money was collected for the town, were examined and checked. The payments to the treasurer were verified by com- parison with the treasurer's and the accountant's books, and the cash on hand in the several departments was proved by actual count.
The surety bonds of the officials required by law to fur- nish them for the faithful performance of their duties were examined and found to be in proper form.
Appended to this report, in addition to the balance sheet, are tables showing reconciliations of the several cash accounts, summaries of the tax, excise, assessment, tax title, and de- partmental accounts, as well as schedules showing the condi- tion and transactions of the trust, investment, and retirement funds.
For the cooperation extended by the several town officials. during the progress of the audit, I wish, on behalf of my as- sistants and for myself to express appreciation.
Respectfully submitted,
WILLIAM SCHWARTZ, Assistant Director of Accounts.
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TOWN OF SOUTHBRIDGE BALANCE SHEET - DECEMBER 31, 1960 GENERAL ACCOUNTS
Assets
Cash:
In Banks and Office $825,887.05
Invested in United
States Treasury Bills 273,286.75
Guarantee Deposits: Plans and Bids
17,377.00
Agency:
Dog Licenses - For County 27.00
Tailings:
Unclaimed Checks
159.31
Poll $
4.00
Personal Property
127.44
Real Estate
815.85
Levy of 1958:
Poll
12.00
Personal Property
432.68
Real Estate
2,202.20
Levy of 1959:
Poll 36.00
Personal Property
875 08
Real Estate
8,068.79
Levy of 1960: Poll
348 00
Personal Property 8,157.96
Liabilities and Reserves
Temporary loans: In anticipation of Rev- enue 1960
$ 200,000.00
Accounts Receivable: Taxes:
Levy of 1957:
Cemetery Perpetual Care Bequest
20.00
Trust Fund Income: Jesse J. Angell Charity Fund $ 31.27
Alexis Boyer, Jr., School Fund 11.29
Ella M. Cole Fund
for Needy School Children 457.67
Mary Mynott Library Fund 64.35
Cemetery Funds:
Mabel Murphy 52.47
$1,099,173.80
Real Estate 57,291.64
78,371.64
Adah Stedman 97.96 Perpetual Care 64.17
779.18
Motor Vehicle and Trailer Excise:
Levy of 1957 127.15
Levy of 1958 583.92
Levy of 1959 1,635.84
Levy of 1960
44,759.18
Premium on Loan: School Project Federal Grants: Disability Assistance: Administration $ 1,444 88
1,387.35
Farm Animal Excise: Levy of 1960
31.25
Aid to Dependent Child .: Administration 10,108.65
Special Assessments: Unapportioned Sewer
461.84
Old Age Assistance: Administration 12,209.58
Tax Titles and Possessions: Tax Titles 505.01
Assistance 46,750.08
Tax Possessions
1,725.07
87,190.59
Departmental:
Selectmen
1,800.00
Town Hall
15.00
Ambulance
195 00
General Relief
2,627.73
Appropriation Balances: Revenue: General $ 90,767.94
Aid to Dependent Children 9,790.42
Old Age Assistance 1,944.00
Non-Revenue: Town Barn Construc- tion 23,669.10
Veterans' Services 46,365.36
School 2,310.77
School Project
574,457.69
Cemetery
340.00
688,894.73
65,388.28 Overestimate 1960:
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2,230.08
Revolving Funds: School Lunch $ 4,074.30
School Athletics 3,028.27
7,102.57
47,106.09
Assistance 9,035.47
Aid 7,641.93
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Aid to Highways: State 21,000.00
County
10,500.00
31,500.00
County Hospital 7,615.32 Assessment Sale of Real Estate Fund 1,000.00 Sale of Cemetery Lots Fund Receipts Reserved for Appropriations: Parking Meter 14,931.51
1,725.00
Unprovided For or Overdrawn Accounts:
Underestimates 1960: State Recreation Areas Assessment 2,020.29
Reserve Fund - Overlay Surplus
1,782.79
Revenue Reserved Until Collected: Motor Vehicle and
Trailer Excise $ 47,106.09
Farm Animal Excise 31.25
Special Assessment
461.84
Levy of 1958
236.08
Levy of 1959
574.91
Levy of 1960
4,722.13
5,546.44
Aid to Highway
31,500.00
Overdrawn Appropriation: Emergency-Section 31, Chapter 44, General Laws:
Surplus Revenue: General $268,813.23
Sewer
3,024.11
Snow and Ice Removal
11,428.42
Due from Post-War Rehabili- tation Fund: Town Appropriation for School Project
105,000.00
271,837.34
$1,448,547.23
$1,448,547 23
2,309.39
Overlay Deficits:
Levy of 1957 13.32
Tax Title and Possession 2,230.08
Departmental 65,388.28
146,717.54
8
County Tax 289.10
DEFERRED REVENUE ACCOUNTS
Apportioned Sewer Assessments Not Due
$ 2,185.67
Apportioned Sewer Assess- ment Revenue:
Due in 1961
$ 969.67
Due in 1962
777.00
Due in 1963
233.00
Due in 1964
103.00
Due in 1965
103.00
$ 2,185.67
$ 2,185.67
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DEBT ACCOUNTS
Net Funded or Fixed Debt: Inside Debt Limit: General Outside Debt Limit: General $410,000.00 Public Service Enterprise 40,000.00
Serial Loans: Inside Debt Limit: Town Barn $ 60,000.00
$ 860,000.00
School Project 800,000.00
$ 860,000.00
450.000.00
Airport
Outside Debt Limit: School Project $410,000.00 40,000.00
450,000.00
$1,310,000.00
$1,310,000.00
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TRUST AND INVESTMENT ACCOUNTS
Trust and Investment Funds: Cash and Securities: In Custody of Town Treasurer In Custody of Trustees
$ 224,029.89
224,270.29
In Custody of Treasurer: Jesse J. Angell Charity Fund $ 1,956.44
Alexis Boyer, Jr. School Fund 587.76
Ella M. Cole School Fund 3,000.00
Mary Mynott Library Fund 1,000.00
Cemetery Funds:
Mabel Murphy 2,000.00
Adah Stedman 1,000.00
S. Louise Orr 10,000.00
Ruth Stedman 1,000.00
General Care 25,000.00
Perpetual Care
* 67,495.30
Post-War Rehabili- tation Fund 110,990.39
$ 224,029.89
In Custody of Trustees:
Pilsudski Club
Book Fund
$
236.78
Grace M. Edwards
Library Fund
118,941.73
Hannah M. Edwards
Library Fund
49,838.48
Robert Edwards
Library Fund 50,756.10 Hannah M. Edwards Cemetery Fund 4,497.20
$ 284,126.96
$ 448,300.18
$ 448,300.18
* Includes $20.00 cash in general treasury.
RETIREMENT SYSTEM ACCOUNTS
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Contributory Retirement System: Cash and Securities Pension Accumulation Accrued Interest.
$ 270,586.83 12,628.95 911.18
Contributory Retirement Funds: Annuity Savings $ 224,172.08 Annuity Savings for: Military Service Credits 1,767.84
Workmen's Compensation In- surance Credits 4.29 Annuity Reserve 57,774 53 Expense 408.22
$ 284,126.96
224,270.29
REPORT OF ASSESSORS
The Board of Assessors submit the following report for the year ending December 31, 1961.
Tax Rate for 1961 was set as follows: General Tax Rate
$59.73
School Tax Rate
22.77
Total Tax Rate
$82.50
Total appropriations voted to be raised by taxation: Annual Town Meet-
ing, 3-13-61 $2,402,086.31
Special Town Meet-
ing, 3-30-61 2,500.00
Total appropriations $2,404,586.31 Amount transferred from available funds since 1960 Tax Rate was fixed 11,853.06
$2,416,439.37
$2,416,439.37
Other amounts to be raised by taxation (Overlay
Deficits and snow and ice removal) 16,974.86
STATE: Tax and Assessments:
1960
1961 Under-
Estimates estimates
State Parks and Res-
ervations $10,085.69 $ 2,020.29
State Audit of Muni-
cipal Accounts 1,707.60
State Examination of
Retirement System
568.36
$12,361.74 $ 2,020.29
14,382.03
COUNTY: Tax and Assessments
110,407.03
County Tax
$ 80,984.22
289.10
Tuberculosis Hospital
29,133.71
$110,117.93 $ 289.10
110,407.03
OVERLAY OF CURRENT YEAR
24,006.17
GROSS AMOUNT TO BE RAISED $2,582,209.46
ESTIMATED RECEIPTS AND AVAILABLE FUNDS Estimated receipts $821,574.83
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Overestimates of pre- vious years to be used as available funds (County Tuber- culosis Hosp.) 7,615.32
Amounts voted to bẹ
taken from available funds.
Annual Town Meet- ing (E&D Acct.) $130,000.00
Special Town Meet-
ings (Misc.) 11,853.06
$141,853.06 $ 141,853.06
TOTAL ESTIMATED RECEIPTS AND AVAILABLE FUNDS 971,043.21
NET AMOUNT TO BE RAISED BY TAXATION ON POLLS AND PROPERTY $1,611,166.25
Valuation
Tax
Number of Polls
5,239 @ $2.00 each
$
$
10,478.00
Personal Property $3,142,535.00 $ 259,259 53
Real Estate $16,259,672.00 $1,341,428.72
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