USA > Massachusetts > Barnstable County > Harwich > Town annual reports of the selectmen and overseers of the poor of the town of Harwich 1922 > Part 3
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1,000 Boston & Albany R. R. 4% Bond, 917.39
1,000 Mass. Gas Co.'s 41/2 % Bond, 945.00 1,000 Am. Tel. & Tel. Co. 5% Bond, 980.00
2,000 U. S. Liberty Loan, 41/4 % Bond, 2,000
2,000 U. S. Liberty Loan, 41/4 % Bond, 1,892.88 10 Shares W. L. Douglas
80
Shoe Co., 1,000.00 Deposit C. C. F. C. S. Bank, 314.73
$10,000.00
Respectfully submitted, DARIUS WEEKES, THEOPHILUS B. BAKER,
WALTER EMERY, HENRY T. COBB,
JOSEPH B. ATKINS,
JOSEPH K. ROBBINS,
JOSEPH A. SNOW, Trustees, Caleb Chase Fund.
We, the undersigned Auditors of the Town of Har- wich, have this day examined the books and vouchers of the Treasurer for the Trustees Caleb Chase Fund and find the same to be correct.
EBENEZER WEEKES, FRANK I. SHACKLEY, Auditors.
Harwich, January 2, 1923.
Treasurer's Report
Balance from 1921
$1,305.25
Notes, Anticipation Revenue
61,000.00
State Treasurer :
Income tax
$240.00
Income tax
120.00
Mass. School Fund to Dec. 31, 1922. 1,153.11
Temporary aid
257.80
Div. Sanatoria, subsidies
205.71
Vocational Education
1,207.28
Corporation tax, domestic
15.27
Corporation tax, pub. service
.90
Temporary aid 321.84
Corporation tax, foreign
8.91
Forestry division
596.41
Highway division
35.10
Inspector of Animals
100.00
Income tax
60.00
Civilian War Poll tax, 1920
57.00
Civilian War poll tax, 1921
33.00
Vocational Education Trust Fund
97.00
Highway division, gypsy moth 96.60
Forestry division, gypsy moth 292.90
Acc. School Supt., small town
738.18
Licenses 131.00
State Treasurer, Yearly Settlement :
Corp. tax public service 627.12
Corp. tax, public service 5.67
82
Corp. tax, business
345.46
Income tax, general purposes
1,484.69
Income tax, general school fund
2,200.00
National Bank tax
176.77
Tuition of children
581.42
State aid
786.00
Soldiers' exemption
45.97
$6,253.10
Less :
Repairs State Highway
647.70
Civilian War Poll tax
1,731.00
$2,378.70
Balance
$3,874.40
Corporation tax, public service
24.17
Income tax, 1920
40.00
Income tax, 1921
40.00
Income tax, 1922
252.00
332.00
Forestry division, gypsy and brown tail moths
360.93
Refunds School department
6.27
Interest on deposits in Banks
159.85
Interest on Caleb Chase Fund
484.92
Town of Dennis, use of fire truck
25.00
County of Barnstable, dog revenue
185.03
County of Barnstable, rent Court room
40.00
Almshouse, use of telephone, etc
4.75
Use of ambulance 5.00
-
83
Refund for board of Caroline De Burgo at Mass. Hospital School
184.00
City of Boston, tuition of children 751.04
Exhange hall, rent
60.00
Refund, State Division of Accounts
4.00
J. F. Tobey & Son, rent, heat, gas
358.00
Alpheus Howes,
200.02
Sale of Roxanna Chase house
822.15
Interest on Cemetery Lot Fund
88.00
Second Dictrict Court, fines
145.00
Gypsy Moth Department, spraying
83.24
Sale of arsenate of lead
43.81
Brooks Fund for school medals
47.12
Herring Brook, rent, (on account)
1,818.90
Sale of road roller
35.00
Fees, Weights and Measures Dept.
35.33
Refund, overpaid insurance
210.00
$78,461.14
C. D. Holmes :
1922 taxes
$49,451.29
1921 taxes
6,777.71
1920 taxes
1,688.95
57,917.95
Received
$136,379.09
Paid Town Orders
132,756.12
Balance
$3,622.97
84
We, the undersigned Auditors of the Town of Har- wich, have this day examined the books and vouchers of the Town Treasurer and find the same correct.
FRANK I. SHACKLEY, EBENEZER WEEKES, EPHRAIM H. DOANE, Auditors.
January 9, 1923.
Town Clerk's Report
In reporting the Vital Statistics some of the de- tails that have in previous years been printed are this year omitted. Anyone concerned or interested in further information will find the official records on file at the Town Office.
In accordance with requirements of a law recently enacted calling for an audit by State Examiners of the accounts of all towns once in three years, such an audit was made in this town in October. In compliance with the further requirements, "that a copy of the audit, or a summary of its essential features, be printed at the expense of the town by the Town Clerk" the report itself is submitted herewith. The tables of statistics are omitted on account of taking up much space as well as the fact that the audit having been made so recently much of the material is covered by the Annual Town Report. Persons interested will find the full report on file at Town Office.
Respectfully submitted,
WILLIE L. KELLEY, Town Clerk.
1
86
The following is an abstract of the Town Clerk's Records for the year 1922.
Annual Town Meeting, February 6, 1922. With the Selectmen the following served as Election Officers : Clifton C. Nickerson, Charles Z. Chase, Bernard L. Kendrick, Rufus Gray, Harold S. Pratt, Maurice C. Eldredge.
Article 1. John H. Paine elected Moderator with- out opposition.
Article 2. Voted to pay 2% for collection of taxes.
Balloting for Town Officers resulted as follows: Those marked with (*) being declared elected.
Town Clerk
*Willie L. Kelley 298
Franklin D. Underwood 174
Treasurer
* Willie L. Kelley 291
Franklin D. Underwood 167
Selectman
*Charles T. Chase 408
Scattering
6
Assessor
*Charles T. Chase 384
Scattering 6
Road Commissioner
. .
*Everett L. Ellis
209
Charles H. Taylor
190
Ralph H. Williams 83
87 Constables
*Elisha H. Bearse
313
*Isaac Kelley
290
*Laban Snow 278
Harry H. Chase
262
School Committee
* Henry M. Small
240
John T. Wood
211
Herring Committee
*Emulous Cahoon 284
*Eldorus Cahoon 305
*Willis B. Chase 292
J. Frank Walker
158
Auditors
*Frank I. Shackley
322
*Ebenezer Weeks
370
Tax Collector
Millard E. Hall 61
* Charles D. Holmes 408
Park Commissioner for 3 Years
* J. William Crowell 257
Walter I. Paine
148
Mervin C. Hall
1
Park Commissioner for 2 Years
Clenric H. Cahoon
1
Ozias H. Bassett 1
* Mervin C. Hall
5
Trustee Brooks Library 351
* Harrie D. Handy
88
License
Yes 157
No 196
Foregoing from report of Lawrence B. Robbins, acting Town Clerk for February 6.
Tuesday, February 7.
Article 4. Voted to leave nomination and election of Field Drivers with Selectmen. .
Nominated and Elected :
Tree Warden, Arthur F. Cahoon.
Surveyors Wood and Lumber, James M. Moody, Charles E. Hamer.
Trustees Caleb Chase Fund.
Port. Theophilus B. Baker.
E. H. Walter Emery.
W. H. Henry T. Cobb.
S. H. Darius Weeks.
P. L. J. Burleigh Atkins.
N. H. Joseph A. Snow.
H. C. Joseph K. Robbins.
Article 6. Voted, That the Town Treasurer, with the approval of the Selectmen be, and hereby is author- ized to borrow money from time to time in anticipa- tion of the revenue of the financial year beginning Jan- uary 1, 1922, and to issue a note or notes therefor, pay- able within one year. Any debt or debts incurred un- der this vote to be paid from the revenue of said finan- cial year.
89
Article 7. Voted that a committee be appointed consisting of the Selectmen, Town Clerk, Supt. of Schools, Road Commissioners and one from each post- office district to bring in a list of appropriations for town expenses for the ensuing year.
Moderator appointed :
Ebenezer Weeks, S. H.
Clenric H. Cahoon, H. C.
Clarkson P. Bearse, H. P. Walter Emery, E. H.
Gustavus Kelley, W. H.
Joseph A. Snow, N. H. Sidney B. Moody, P. L.
On report of committee the following amounts were voted :
Appropriations
Almshouse
$2,700.00 .
Outside Poor
2,700.00
Poor of Other Cities and Towns
200.00
Tax Abatements
500.00
Miscellaneous
2,000.00. 0.
Town Officers
2,700.00. 4
Schools
25,000.002 (, 75.00 7 5-
State Aid
700.00
Insurance
600.00 .
Inspection Animals
300.00 ~
Board of Health
400.00
Fire Warden
400.00
Repairs Public Buildings
300.00
Snow
100.00
300
42375
Election Officers
90
Fences and Railings
Bridges
2,0001 400.00
General Repairs Roads
3vrl 2,500.00
Oil Road Patching
1,000.00
State Macadam Roads
1,500.00
Gypsy and Brown Tail Moths
12 F
14,000.00 200.00
Treasurer's Bond
50.00
Fish Wardens
250
150.00
Second District Court
200.00
Moderator
10.00
Tax Collector's Commission
1,200.00
Brooks' Library
100.00
Chase Library
50.00
Harwich Post Library
50.00
Fire Engine Loan
600.00
Weights and Measures
150.00
So. Harwich Oil Road Loan
500.00
Allen's Harbor Bridge Loan
400.00
Electric Lights
1,000.00
Storing Ambulance
23
50.00
Article 8. Voted to instruct the Selectmen to con- trol, regulate and prohibit the taking of eels, clams, quahaugs and scallops within the Town limits as pro- vided in Chap. 130, Sec. 84, General Statues of Mass- achusetts, and to make any regulations in regard to such fisheries as may be deemed expedient.
Article 9. Voted that the committee on Soldiers' Memorial be given more time and that the sum of
3
7
60 650.00
Interest
946.00
State and County Taxes .
Suppression of Crime
25.00
Hearings
300.00
91
$1,500.00 be re-appropriated to be paid in three an- nual payments of $500.00 each, same to be taken from appropriations of 1922, 1923, 1924.
W. Sears Nickerson resigned from the committee and Bertram D. Crosby was appointed his successor.
Article 10. Voted that the Town Treasurer act as Tax Collector beginning with the Annual Town Meeting in 1923, the salary for the combined offices to be one thousand dollars per year.
Article 11. Voted that $100.00 be appropriated for the road leading from Main St., Harwich Center, to Island Pond Cemetery.
Article 12. Voted that the Selectmen be author- ized to sell the property known as the Roxanna Chase place and give a deed therefor.
Article 16. Voted that $500.00 be appropriated for repairs to the the Harwich-Brewster road.
Article 19. Voted that $200.00 be appropriated for Cape Cod Farm Bureau and that Arthur F. Cahoon serve as director.
Article 20. Voted that $500.00 be appropriated for Visiting Nurse, under direction Board of Health.
Article 21. Voted that $450.00 be appropriated to enter the Cape Cod Health Bureau.
Article 23. Voted that the Town pay 40 cents for labor for men and 35 cents per hour for horses.
Article 24. Voted that the Selectmen appoint a committee of citizens to investigate and report at the next Town Meeting on the possibility of establishing a
92
Town Forest and that $25.00 be appropriated for the use of the committee.
Article 25. Voted that $25.00 be appropriated for Railroad Bridge repairs.
Article 26. Voted that $200.00 be taken from the general road appropriation for repairs to that part of North Harwich road from a point near North Harwich schoolhouse to the residence of the late Henry Phillips.
Article 27. Voted that report of committee on road leading from North Harwich Station to the school- house be accepted and adopted and that cost of repairs to this road be taken from general appropriation.
Article 29. Voted that $750.00 be appropriated for repairs on Bank Street.
Article 30. Voted that $200.00 be taken from general road appropriation for repairs on Parallel St.
Article 33. Voted that $50.00 be appropriated for repairs on road leading north past the house of the late Cyrus Baker.
Article 34. Voted to appropriate $200.00 for por- tion of South County Road leading west from Allen's Harbor Bridge.
Article 35. Voted to appropriate $500.00 to im- prove the road in East Harwich leading from the late Nathan Nickerson's corner to the State Highway.
Article 36. Voted that $200.00 be appropriated for the road leading northwest from the late Nathan Nickerson's corner.
93
Article 37. Voted to appropriate $200.00 for the road in West Harwich called Division Street.
Moderator appointed Charles R. Clark on Road Advisatory Committee in place of Walter Emery, re- signed.
Special Town Meeting, Nov. 2, 1922
Article 1. John H. Paine elected Moderator.
Article 2. Voted that the Selectmen be author- ized to bring suit against the Gloucester Mackerel Co. or any other parties liable for the Herring Brook rent, and that $200.00 be appropriated for the purpose.
Article 4. Voted that Moderator appoint a com- mittee of six to investigate and report at next annual town meeting the probable cost to install electric lights to make Exchange Hall safe for basket ball.
Committee appointed : Clenric H. Cahoon, Har- rie D. Handy, John T. Wood, Arthur W. Tobey, Al- pheus Howes, Arthur F. Cahoon.
94
Town Clerk's Report of Births Recorded in the Town of Harwich in 1922
DATE
NAME OF CHILD
NAME OF PARENTS
1921
Dec. 22
Ruth Emile Cook
1922
Jan. 9
Helen Thomas Eldredge
Jan.
16
Ralph Myrick Bassett
Jan.
23
Priscilla Tillson
Mar.
4
Leslie Roman Gomes
Mar.
12
Rosie Thatcher
Mar.
14
Senna Gomes
Mar.
23
William Marshall Doyle
Mar.
23
Gloria Ella Bassett
Mar.
23 Lydia Emma Graves
Mar.
24 Esther Imogene Bassett
Mar.
24 Shirley Louise Blanding
April
2
Marion Lopes
April
7 Barbara May Howard
April
10
Cynthia Munroe
April
13
Gvonne Elenor Thieverge
April
22
Aurora Perry Souza
April
30
Domingo Frank Gomes
May
20
Ella Rose
May
22
Barbara Louise Bowley
May
26
Caroline Ellen Chase
May
28
Susan Baldwin Marceline
June
5
John David Cummings, Jr.
June
8 Vernon Anibal Abrew
June
18
Gladys Lorraine Hall
June
21 Richard Earl Chase
June
29
Stella Galvin
July
19
Bernard Roderick
July
29
Charles Edward Nichols
July
31
Emily Lopez
Aug.
19 Helen Caroline Eldredge
Aug.
25 Lucile Brett Tobey
Sept.
7 Elsie Josephine Nickerson
Sept.
8
Helene Beatrice Pena
Walter C. and Mary E. Cook (Young)
Thomas R. and Alice E. Eldredge, (Snow) Ralph M. and Gladys L. Bassett (Chase) Roger W. and Effie M. Tillson (Cahoon) Issac C. and Isabelle Gomes (Montero) Manuel and Mary Thatcher (Reno) John and Rosie Gomes (Montero) George R. and Edith L. Doyle (Kendrick) Roger L. and Madeline Bassett (Beaupre) Benjamin R. and Hilda Graves (Sippel) Elmer L. V. and Imogene H. S. Bassett (Sma Frank E. and Ora C. Blanding (Wixon) Manuel and Euphemia Lopes (Nickerson) Milton H. and Bessie Howard (O'Hara) Joseph G. and Mary E. Munroe (Nickerson) Arthur J. E. and Mercie G. Thieverge (Gallington)
Vincent P. and Laura Souza (Gonsalves) Frank and Mary Gomes (Rose) John and Emilia Rose (Rose)
Roger E. and Marion M. Bowley (Stearns) Roscoe C. and Bertha S. Chase (Frantz) Charles P. and Carrie E. Marceline (Miller) John D. and Ruth E. Cummings (Ellis) Anibal and Edna M. Abrew (Walker) Millard P. and Muriel I. Hall (Nevins) Harry H. and Bernice O. Chase (Bassett) Benjamin and Emma Galvin (Lopes) Nicholas and Annie Roderick (Rose) William H. and Ada L. Nichols (Cahoon) Anibal J. and Marv Lopes (Rose)
Bertram W. and Hazel M. Eldredge (Holme Arthur W. and Minerva S. Tobey (Handren Walter B. and Elsie J. Nickerson (Harding) Augustus M. and Elizabeth Pena (Ramos)
I
95
BIRTHS-Continued
DATE
NAME OF CHILD
NAME OF PARENTS
1922
ept. ept.
19
Ict.
1
ct.
2
Dorothy Mildred Roderick Watson Benjamin Eldredge
Ict.
9
Ict.
22 25
Sidney Everett Chase Cynthia Mahard
Ict. Ict.
31 2
7
Robert Howard Megathlin Arthur LeRoy Ellis, Jr. Enid Harriet Nickerson (Stillborn)
Nov. TOv. Dec. Dec.
13
6 John S. Raneo
13 Marie Downey
Dec.
17
Raymond Francis Crabe
Dec. 27
Panegeota Vagenas
Patrick and Rena M. Shaughnessy (Willis) Hilliard E. and Gladys R. Hopkins (Newcomb) Henry F. and Mary G. Bassett (Sullivan) Frank R. and Laura Roderick (Sanders) Watson B. and Minnie C. Eldredge (Chase) Josiah S. and Emma L. Chase (Voltz) Edwin P. and Marguerite Mahard (Shattuck) Robert B. and Vivian Megathlin (Bearse) Arthur LeR. and Elsie G. Ellis (Goungren) Harry W. and Mae C. Nickerson (Goungren)
Frank and Nellie Raneo (Pena)
Francis A and Eva Marie Downey (Johnson) Fred Raymond Crabe and Mary Louise Crabe (Young) Nelos G. and Erne Vagenas (Stephane)
19
John Willis Shaughnessy Hilliard Ellsworth Hopkins Benjamin Henry Bassett
Tov.
96
Town Clerk's Report of Marriages Recorded in the Town of Harwich for the Year 1922
DATE
AT
NAME OF PARTIES
RESIDENCE
-
Jan. 8
Wellfleet
Cyril W. Buck Irene E. Quimet
Harwich Middlebury, Vt.
Jan. 23
Taunton
Emulous Edward Hall Lillian M. Thornton
Both of Harwich
Feb. 5
Lynn
Nelos Vagenas
Eune S. Stafane
Harwich Lynn
March 2
Harwich
Watson B. Eldredge Minnie C. Chase
Both of Harwich
March 26
Harwich
Wilbur H. Crowell Madeline M. Jones
Both of Harwich
May 17
Woonsocket
Azel Everett Bassett Mary Josephine Healey
Harwich Woonsocket
April 19
Harwich
William Henry Rigby Annie Cranston Baker
Revere Harwich
May 14
Bourne
Roy S. Rogers Lydia M. Bassett
Orleans Harwich
May 14
Harwich
Antonio Fonceca Eugenia Barboza
Dennis Harwich
June 17
Harwich
George William Cahoon Marjory Belle Taylor
Chatham Orleans
Aug. 27
Barnstable
Clarkson P. Bearse, Jr. Bertha K. Holmes
Both of Harwich
Aug. 31
Boston
Arthur Morris Nichols Grace Merrill Fifield
Harwich Malden
Sept. 2
Harwich
Frank Raneo Nellie Pena
Both of Harwich
Sept. 3
Barnstable
Joshua D. Allen Susie R. Harris
Harwich Dennis
97
Marriages (Continued)
DATE
AT
NAME OF PARTIES
RESIDENCE
Sept. 16
Harwich
Gerald Albert Smith Gladys Jane Eilis
Both of Harwich
Oct. 1
Harwich
Calvin Clement Eldredge Mary Clara Atkins
Chatham Harwich
Oct. 1
Chatham
Benjamin Harold Eldredge Florence M. Wheeler
Both of Harwich
Oct. 1
Harwich
Levi Snow Sarah A. Doane
Harwich Providence, R. I.
Oct. 7
Barnstable
Russell Charles Howes Marion Violet Perry
Oct. 14
Harwich
Augustus Scqara Olivia Fernandez
Oct. 14
Barnstable
Edgar W. Chase Sadie F. Eldredge
Dennis Harwich
Oct. 29
Chatham
Alton Francis Pierce Beatrice Myra Briggs
Harwich Brewster
Oct. 30
Harwich
Franklin S. Murray Marion M. Peabody
Both of Harwich
Nov. 5
Harwich
Everett Townsend Ryder Louise Evelyn Chase
Nov. 6
Harwich
Louis E. Perry Mary M. Lee
Provincetown Harwich
Both of Harwich
Nov. 7
Harwich
Frederick William Crowell Helen Estelle Eldredge
Dec. 1
Harwich
Leslie Hilliard Strong Madge Imogene Nickerson
Chatham Harwich
Dec. 22
Harwich
Both of Harwich
Edith Julian Ellis John Arlington Turner
Both of Harwich
Both of Harwich
Both of Dennis
98
Town Clerk's Report of Deaths Recorded in the Town of Harwich in the Year 1922
DATE
NAME OF DECEASED
Y
M
D
January 3
Louis R. Rogers
60
5
1
January 27
Mary S. Tripp
72
11
15
February 8
Nathan Carryl Underwood
79
1
20
February 17
Mary C. Taylor
72
2
23
February 20
Mehitable G. Handren
92
11
23
February 22
Betsy Andrius Miles
85
7
March 25
Emma M. Kelley
69
10
15
April 9
Clement V. Small
82
5
7
April 13
Henrietta G. Spaulding
60
5
21
April 15
Tabitha D. Ferris
87
4
11
April 20
Francelia Bassett
82
7
13
April 22
Alliston S. Doane
64
0
9
April 28
Anna C. Garfield
60
8
14
April 30
Rosenith F. Chase
80
3
21
May 1
Francelia Bearse
75
10
12
May 2
Veranus Nickerson
83
11
25
May 7
Alfred Lenox Welch
30
5
7
May 9
Edward F. Kelley
66
7
27
May 10
Joseph Snow
69
5
7
May 11
Gustavus Kelley
75
2
29
May 14
Charles E. Lothrop
76
5
0
May 17
Joseph S. P. Rider
65
9
22
May 17
Julia M. Wixon
26
8
15
May 20
Philip T. Nickerson
91
11
27
May 23
Archilaus Horace Matson
55
1
23
May 21
Laura Ann Phillips
78
10
24
June 2
Malva Nickerson
50
7
27
June 13
John Edward Kenealy
78
4
June 16
Eugene M. Nickerson Charles Preston Darling
69
11
23
June 30
Nathaniel P. Doane
80
10
19
June 30
Anibal Abrew
27
4
19
July 8
Gladys Lorraine Hall
0
0
20
August 1
Emily Lopes
0
0
1
August 28
Mary O. Thompson
88
4
1
September 10
Reliance D. Ellis
83
2
September 12
Patia S. Mullen
72
October 12
Benjamin D. Eldredge
90
Б
5
October 12
Warren S. Doane
75
3
October 13
Martin L. Chase
97
2
23
October 25
Arthur LeRoy Ellis
5
0
3
November 7
John P. Eldredge
85
1
24
November 11
Gideon Freeman
81
11
19
November 19
Elizabeth Lohnes
89
6
6
December 18
Mary Ella Eldredge
68
3
17
December 26
Esther Doane Smythe
89
2
6
December 24
Michael Pena
about 95 to 100 yrs.
October 25
Daniel B. Small
71
7
15
71
8
June 17
99
Brought to Harwich for Burial
DATE
NAME OF DECEASED
Y
M
D
FROM
İ
January 12
Samuel W. Clifford
77
Orleans
March 6
Shuball Kelley
76
4 7
Newton
March 22
Edith H. Rogers
29
6 18
Dennis
April 14
Edith M. Howland
44
312
Brockton
May 23
Hilda M. Freeman
10
3 4
Lexington
May 25
Sylvia M. Stone
86
1|18
Manchester
June 22
Oliver Snow
81
1|23
Chatham
July 13
Fannie C. Eldredge
62
9
9
Quincy
September 24
William H. Gorham
48
2 29
Pocassett
October 23
Bernard Kelley
30 10 27
Bangor, Me.
November 21
Mary A. Baxter
68
-
Tewkesbury
December 22
John T. Goff
65
12
Plainville
100
Dog Licenses
81 at $2.00
$162.00
14 at 5.00
70.00
1 at 25.00
25.00
257.00
Writing of 96 licenses
19.20
Sent County Treasurer
237.80
257.00
101
Mr. Theodore N. Waddell, Director of Accounts,
Department of Corporations and Taxation, State House, Boston.
Sir :
As instructed by you, I have made an audit of the books and accounts of the town of Harwich for the pe- riod beginning January 1, 1921, and ending October 18, 1922, and submit the following report thereon :
The books and accounts of all town departments were examined, checked, added and verified, and all clerical errors corrected to the date of the audit.
The town clerk's records of town meetings were examined, and all financial votes of the town were list- ed and checked to the selectmen's ledger.
All orders on the treasury issued by the select- men during the period covered by the audit were ex- amined and checked to the ledger, considerable time being spent in checking these orders with the ledger accounts, owing to the fact that the orders did not contain sufficient information as to the appropriation to be charged.
The ledger was footed and a statement showing the condition of the several appropriation accounts was drawn off, revealing the fact that over one half of the appropriation accounts were overdrawn at the close of the year 1921. Section 31, Chapter 44, Gen- eral Laws, reads as follows:
No department of any city or town, except Bos- ton, shall incur liability in excess of the appropria- tion made for the use of such department, except in cases of extreme emergency involving the health or
102
safety of persons or property, and then only by a vote in a city of two thirds of the members of the city council, and in a town by a vote of two thirds of the selectmen.
In this connection I wish also to call attention to Chapter 253 of the Acts of 1922, which reads as follows :
Chapter forty-four of the General Laws is here- by amended by adding at the end thereof the fol- lowing new section :-
Section 62. Any city, town or district officer who knowingly violates, or authorizes or directs any offi- cial or employee to violate, any provision of this chapter shall be punished by a fine of not more than one hundred dollars; and the mayor, selectmen, prudential committee, or commissioners, shall, and five taxpayers may, report such violation to the dis- trict attorney who shall investigate and prosecute the same.
Apparently the reason for some of these over- drafts is the practice of making appropriations of smal- ler amounts than are required for the expenses of de- partments and depending upon the receipts of the de- partments to make up the necessary amounts, thereby leaving an indefinite sum to be used by the depart- ments. Section 53, Chapter 44, General Laws, pro- vides that :--
All moneys received by any town officer or de- partment, except as otherwise provided by special acts and except fees provided for by statute, shall be paid by such officer or department upon their receipt into the town treasury. Any sums so paid into the town treasury shall not later be used by such officer
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or department without a specific appropriation thereof.
I would therefore recommend that, in future, all appropriations be made for the full amount to be ex- pended by each department, and that the receipts be estimated by the assessors in fixing the tax rate. This method, while a change from the past, will not cause any increase in the amount to be raised by taxation, and will enable the department officials to plan their work better, as they will know in advance the amounts they will have at their disposal.
I would also recommend a small appropriation for a reserve fund, as provided by Section 6, Chapter 40, of the General Laws.
The Board of Selectmen in a town is, in reality, the Director of the Municipal Corporation, and should have at its service, books and records which will fur- nish complete information as to the finances of the town, in order that as much time as possible may be given to selecting the work most essential to be done with the means at hand. Every department official responsible for the expenditure of money should be constantly advised of the amounts expended and the amounts available for the balance of the year, and should plan the work of the department accordingly.
I do not believe in, nor do I recommend, a compli- cated set of books; nevertheless, there should be kept, in a single department, certain general records which show the assets and liabilities, the appropriations made and the charges against the same, as well as a detail of all receipts and payments. These accounts, if kept up to date at all times, will enable the taxpayer
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to see at a glance the source from which revenue is received and the purpose for which payments are made, as well as the financial condition of the town.
The books and accounts of the town treasurer were examined and checked in detail. In October, 1921, the selectmen, presumably at the solicitation of the town treasurer, issued a treasury order amounting to $89.14, which the treasurer charged on his cash book against tax abatements of 1918, and the select- men charged on their ledger against the miscellaneous appropriation of 1921. This order was drawn in favor of N. C. Underwood, but should never have been issued, as all abatements granted by the assessors on account of 1918 taxes had been allowed prior to 1921; and the 1921 cash account is therefore short by the amount of $89.14.
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