USA > Massachusetts > Barnstable County > Harwich > Town annual reports of the selectmen and overseers of the poor of the town of Harwich 1936 > Part 3
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Water rate schedules, for takers and hydrant service, according to the advice of our engineers and comparative studies, have been promulgated, following the usual prac- tice of many Towns in Massachusetts, designed to pay the expense of the whole works-except the Federal conrtibu- tion.
63
Recent tests of water pressures for fire extinguish- ment purposes made by our engineers and the New Eng- land Insurance Exchange, and the final examinations and report of the Department of Public Health, our engineers' report and our own observation indicate that we have the much desired water works system built and accomplished, and are now ready to serve additional takers who may de- sire water on the lines of the work. Our Board is happy to report the water system has been completed within the original estimate, viz :- $260,000; of the Federal contribu- tion of $117,000, $91,000.00 having been paid and the re- mainder, the final payment, on the way.
On September 18, 1936 a town meeting was held and a vote passed to appropriate $16,000 for further additions and extensions to the water pipe system of the Town, pro- viding that of this amount a further grant of 45 per cent, or $7,200, might be obtained as a further P. W. A. contribu- tion. Application was duly made to the P. W. A. and ap- proved. An extension of the contract was then given to C. Repucci and Co. at the same prices as their original bid, and the work is now under way providing for extensions in six streets, amounting to about one and one-half miles of pipe with six hydrants, proper valves, etc.
Final plans are being made of the work and they will be properly filed as is necessary for records and future reference.
Our appreciation is due Whitman and Howard, En- gineers, for their services in making both good designs, and supervising the execution of the work, and the very many necessary services in the matter of association with the P W. A., Mr. Lewis A. W. Swett, their supervising resident engineer, our own employee, Mr. N. W. Bee, clerk, the several P. W. A. office officials and their local resident en-
64
gineer inspector, Mr. J. J. Campobasso, as well as Mr. Eu- gene Repucci of the contracting firm.
The labor employed was mostly local, which was greatly to the advantage of the residents in the vicinity, the amounts being paid locally for material and labor being many thousands of dollars.
Respecfully submitted, JABEZ W. CROWELL CHARLES D. HOLMES GERSHOM D. HALL
Selectmen
INTEREST ON WATER BONDS
Cape Cod Trust Co. $1,400.00 From Reserve Fund $650.00
Bal. to Revenue 79.27 Premium on Bonds 829.27
$1,479.27 $1,479.27
Reserve Fund
Trans. to various
accounts
$3,855.19
From Overlay Surplus $3,890.74
Bal. to Overlay Surplus
35.55
$3,890.74
Water Project
Payments $223,924.80 Appropriation $150,000.00 Rec. on a/c of
Open account
Federal Grant 91,000.00 Due on Federal
Grant 26,000.00
65
C. Repucci and Co .- Contractors $202,630.56
Whitman and Howard-Engineers 13,933.22
L. P. Beal-Land purchase 850.00
B. R. Thompson-Land purchase
1,750.00
Norwood W. Bee-Clerk
864.00
Emerson Holmes-Inspector
619.50
Wm. R. Conard-Chemist
661.39
Thompson and Lichtner-Chemists
83.17
Morse and Chase-Surveyors
290.00
A. L. Sparrow-Surveyor 98.50
Merchants Nat. Bank-Exp. connected with Bond Issue 418.86
G. D. Hall-Title examinations, preparations of data for bond issue, securing all easements, and clerk expenses. 800.00
John A. Holway-Recording fees
91.22
Holmes Bros .- Fuel 118.90
Cape and Vineyard Elec. Co .-
Light and Power 150.02
Banker and Tradesman-Advertising 61.50
Globe Newspaper Co .- Advertising 87.20
Goss Print-Advertising
22.00
Goss Print-Printing
27.00
C. D. Hall-Fuel
32.00
Norwood Bee-Expenses 11.96
N. E. Telephone and Telegraph Co .- 35.45
L. H. Underwood-Clerical services 62.18
H. M. Meserve and Co .- Office supplies 44.50
S. I. Moody-Rent of office 50.00
Hobbs and Warren-Office supplies
.71
D. T. Bates-Supplies 14.65
Socony-Vacuum Oil Co .- Supplies
29.24
Cape Cod Trust Co .- Check book
1.00
Harwich Lumber Co .- Supplies
3.52
66
Stubbs-Lettering truck
11.50
H. S. Pratt-Labor
12.60
Chas. Josselyn-Labor
12.00
H. E. Bassett-Labor
2.00
C. P. Bearse-Labor
11.20
F. S. Garland-Labor
7.33
Bertram Eldredge-Labor
13.50
American Railway Express
5.89
J. F. Tobey and Son-Supplies
1.82
67
TAX COLLECTOR'S REPORT
,
Taxes - 1932
Outstanding December 11, 1936
$1.00
Payments to Treasurer Dec. 11,
to 31, 1936 $1.00
$1.00
Taxes - 1933
Outstanding December 11, 1936
$8.62
Payments to Treasurer Dec. 11,
to 31, 1936 $8.62
$8.62
Taxes - 1934
Outstanding December 11, 1936
$286.74
Payments to Treasurer Dec. 11, to 31, 1936 90,21
Outstanding December 31, 1936
196.53
$286.74
Taxes - 1935
Outstanding December 11, 1936
$10,064.06
Payments to Treasurer Dec. 11, to 31, 1936
$3,205.93
Outstanding Dec. 31, 1936
6,858.13
$10,064.06
Taxes - 1936
Outstanding December 11, 1936
31,566.33
Payments to Treasurer Dec. 11, to 31, 1936 $2,009.13
Outstanding Dec. 31, 1936
29,557.20
$31,566.33
68
Moth Assessments - 1934
Outstanding December 11, 1936
.50 No Payments Outstanding December 31, 1936 .50
Moth Assessments - 1936
Outstanding December 11, 1936 $190.13
Payments to Treasurer Dec. 11, to 31, 1936 $10.40
Outstanding December 31, 1936 179.73
$190.13
Motor Vehicle Excise - 1934
Outstanding December 11, 1936 $205.17
Payments to Treasurer Dec. 11,
to 31, 1936 $3.95
Outstanding December 31, 1936 201.22
$205.17
Motor Vehicle Excise - 1935
Outstanding December 11, 1936 $317.55
Payments to Treasurer Dec. 11,
to 31, 1936 $20.30
Outstanding December 31, 1936 297.25
$317.55
Motor Vehicle Excise - 1936
Outstanding December 11, 1936
$1,662.80
Payments to Treasurer Dec. 11, to 31, 1936 $74.56
Outstanding December 31, 1936 1,588.24
$1,662.80
69
Interest and Costs on Taxes and Assessments
Old Age Assistance 1932
$ .12
Taxes 1933
1.81
Taxes 1934
13.64
Taxes 1935
182.13
Taxes 1936
21.43
Motor Vehicle Excise Taxes 1935
6.55
Motor Vehicle Excise Taxes 1936
.66
-
Total
$226.34
Payments to Treasurer Dec. 11, 1936
$226.34
Respectfully submitted,
EDWIN K. BEARSE,
Treasurer Collector
70
ABATEMENTS
Levy 1930 Abated in 1936
Henry Nunes-Out of State
Poll
$2.00
Levy 1931 Abated in 1936
I. R. Phipps-Error
$6.86
1933
S. L. Allen, Est .- Low Value
$1.47
Norman E. Barriault-Low Value
3.70
Sarah H. Baker-Inability
16.80
Chas. B. Bassett-Deceased
Personal
9.25
Sheba E. Berry-Over Valuation
46.25
Ethel M. Briggs-Low Value
2.59
Lucy Burgess, et al-Low Value
2.42
Chas. R. Chase-Not Collectable
Personal
9.25
Lucy P. Crowell-Low Value
3.33
Doris Clapp-No Property
Personal
9.25
George W. Comerford-No Property
Personal
1.85
Chas. B. Eldredge-Not Collectable
Personal
3.70
I. W. Eldredge-Not Collectable
Personal
3.70
Frances H. Essex-Inability
7.00
Paul R. Forant-Taxed to Others
18.50
Peter F. Gomes-No Discription
4.62
Marion Gomes-Low Value
2.78
Albert Gonsalves-Inability
19.06
A. W. Higgins-Inability
25.90
C. L. Hopkins-Not Collectable
Personal
3.70
Fanny Kattenhorn-Low Value
.55
Phillip Knapp-Not Collectable
Personal
3.70
H. C. Lincoln-No Property
Personal
1.85
John Lopes-No Property
1.11
71
Edna C. Mallett-No Property
2.78
Mary Mooney- Taxed to Others
12.95
Paul McIntyre-No Property
37.00
Ruth McMellen-Over Valuation Sally Naughton-No Property Joannah Naves-Inability
1.00
13.32
E. P. Nickerson-No Property
9.60
W. J. O'Connor-Cannot Locate
Personal
6.48
Chas. S. Petee-Out of State
Personal
3.70
F. W. Pierce-Cannot Locate
Personal
5.55
S. L. Price-Low Value
1.11
Clara Pushee-Out of State
Personal
5.55
Antone Raneo-No Property
Personal
1.11
Frank Raneo-Inability
21.66
L. Richmond-Low Value
1.85
Frank F. Rose-Error
7.96
H. M. Rose-Error
3.14
Joshua G. Ryder-Error
7.60
Joshua G. Ryder-No Discription
11.10
Sarah H. Ryder-No Property
9.25
Matti Suhonen-No Property
Personal
1.11
Geo. T. Sisson-Deceased
11.10
Allie T. Stoddard-Not Collectable
Personal
2.78
C. S. Simmers-Soldier's Exemption
11.47
Mary Sisson-Widow's Exemption
18.50
Harold Sears-Low Value
2.78
Richard S. Taylor- Low Value
2.78
Alonzo Tripp, Heirs-Not Collectable
Personal
1.85
Alonzo Tripp, Heirs-Low Value
.68
B. J. Warren-No Property
18.50
Ē. J. Ward-No Property
4.63
Tax Abatements 1934
Harry S. Vincent-Paid in New Jersey
$2.00
H. H. Pierce-Deceased
2.00
Harriett B. Ellis-Assessed Twice
43.32
Personal
14.80
72
Dora B. Chase-Inability
25.52
Sarah H. Baker-Inability
29.83
Ruth McMellen-Over Valuation
82.65
Minnie and Jos. Guilmette-Taxed to Others
15.20
So. Harwich, M. E. Church-Error
30.40
Ernest H. West-Over Valuation
55.10
E. F. Crosby-No Property
2.85
Wm. H. Baker-Low Value
1.90
A. Louise Blackwell-Low Value
2.85
Ethel M. Briggs-Low Value
1.90
Clyde Eldredge-Low Value
1.90
N. S. Ellis-Low Value
2.85
Joseph Francis-Low Value
.95
E. S. Pierce-Low Value
.38
S. L. Price-Low Value
1.14
Harold Sears-Low Value
2.85
Lewis Tuttle-Low Value
.57
Pauline Wendell-Low Value
1.90
Chas. Wixon-Low Value
1.90
Mariana Burgo-Low Value
1.90
Chas. D. Chase, Heirs-Low Value
.95
Julia A. Chase, Heirs-Low Value
3.80
Sidney A. Chase-Low Value
.57
E. A. Chipman-Low Value
.95
James Gomes-Low Value
.95
Howard F. Simmons-Low Value
.95
Ida M. Walker-Low Value
.95
Edward B. Allen-Inability
4.75
J. F. Andrade-Error
1.14
Aaron E. Baker-Error
2.09
Almira F. Bassett-Inability
12.35
William Burgess, Heirs-No Discription
7.60
E. E. Cahoon, Heirs-Town Owns Property
25.10
Walter S. Cahoon-Inability
10.25
E. T. Cahoon-No Property
.95
Marshall E. Chase-Inability
22.04
73
Chas. R. Chase-No Property
9.50
Doris Clapp-No Property
9.50
William Court-Inability
27.17
Doane Acres Trust-No Discription
7.60
Hattie E. Doane-Inability
31.35
Peter Dumont-Deceased
18.05
Delia Drum, Est .- Error
1.33
I. W. Eldredge-Error
3.80
Frances H. Essex-Inability
17.48
Rose Fernand-Inability
16.15
J. F. Fletcher-Error
9.50
Elsie D. Gibbs-Inability
19.19
A. W. Higgins-Inability
26.60
John Lopes-No Property
1.14
Paul McIntyre-Error
15.20
A. L. Moody, Heirs-No Property
3.80
Joannah Neves-Inability
13.68
H. H. Pierce-Deceased
2.85
Frank Raneo-Inability
21.47
Frank Rose-Error
8.17
Sarah H. Ryder-No Property
9.50
Joshua G. Ryder-No Discription
23.37
Edith Sears-Inability
12.92
Geo. T. Sisson-Uncollectable
11.40
R N. Smith-Inability
7.79
Judah Nickerson-Low Value
.57
Lilla Parker-Low Value
1.90
E. M. Allen-No Property
3.80
G. W. Comerford-Uncollectable
1.90
D. A. Downey-Assessed Twice
38.00
Mary A. Downey-No Property
1.90
Chas. Eldredge-Town took Property
5.70.
Dr. Edward Gleason-No Property
7.60
Annie E. Grant-Bank Foreclosed
3.80
Elizabeth Hawkbridge-Taxes to Others
19.00
G. R. Larkin-Over Valuation
12.54
74
Claud E. Martin-Taxed to Others
31.35
C. J. Mitchell-Cannot Locate 7.60
F. W. Pierce-No Property
5.70
A. C. Stoddard-Town took Property
2.85
Lucy Burgess, et al-No Discription
6.27
Cape Cod Co-operative Bank-Taxed to Others
57.95
Orin H. Wixon-Low Value
.57
W. J. O'Connor-Cannot Locate
6.65
T. J. Duris-Error
3.80
Mary M. O'Brien-Uncollectable
9.50
Mary W. Thompson-Uncollectable
1.90
Jos. W. Bassett-Clerical Error
12.16
Fred R. Crabe-No Property
3.80
John Grace-No Property
1.33
Dorothy P. Crowell-No Property
3.80
Peter F. Gomes-No Discription
7.22
Tax Abatements 1935
Harry S. Vincent-Paid in New Jersey
Poll $2.00
L. M. Cole-Over Assessed
17.73
Mary W. Thompson-No Property
1.90
Eva M. Bassett-No Property
3.94
Tax Abatements 1936
Richard W. McGran-Assessed to Others
$13.59
Chas. B. Roberts-Error
1.03
Dr. Davenport West-Error
3.09
Robert H. Allen-Error
3.09
Geo. S. Rogers-Error
.62
Mabel N. Fottler-Error
3.09
John Santos-Inability
16.48
Frederick S. Eldredge-Over Valuation
14.42
Esther M. Broughton-No Property
4.12
Bessie Treat-Error
7.21
L. M. Cole-Over Assessed
18.54
Mary Taylor-Error
6.18
Claude E. Marden-To Others
33.99
75
Ernest Chapman-Over Valuation
4.12
Puritan Clothing Co .- Corporation 30.90
4.94
Lillian Bearse, Heirs-No Property Nathaniel J. Doane-Paid Chatham Exchange Lodge-Over Valuation
6.18
5.88
Harry F. Gibbs-No Property
3.09
Mrs. Warren Bittner-No Property
14.42
Abatement of 1933 Polls
G. B. Allen-Not Collectable
$2.00
Edward Alves-Not Collectable
2.00
Ellsworth Bassett-Inability
2.00
Joseph W. Bassett-Deceased
2.00
Roscoe Bassett-Cannot Locate
2.00
Kenneth Buck-Not Collectable
2.00
E. F. Cahoon-Deceased
2.00
Theodore Cahoon-Paid Nantucket
2.00
Chas. B. Bassett-Deceased
2.00
Marshall E. Chase-Inability
2.00
Sears K. Chase-Deceased
2.00
H. M. Curtis-Inability
2.00
Edward Daley-Paid Milton
2.00
Joseph DeGrace-Deceased
2.00
E. A. Doane-Inability
2.00
E. H. Doane-Deceased
2.00
Peter Dumont-Deceased
2.00
I. D. Ellis-Deceased
2.00
I. W. Eldredge-Deceased
2.00
I. C. Eldredge-Cannot Locate
2.00
R. Y. Foss-Paid in Dennis
2.00
F. I. French-Inability
2.00
Albert French-Inability
2.00
Daniel Gomes-Paid Provincetown
2.00
Peter Gomes-Deceased
2.00
Jas. F. Hart-Paid in Dennis
2.00
J. F. Hawes-Deceased
2.00
76
L. M. Jason-Inability 2.00
Elnathan Kelley- Paid in Chatham
2.00
Alyre Arsenault-Out of Town
2.00
Jas. Sequira-Paid in Falmouth Chas. Chase-Not of Age
2.00
Clifford Knapp-Cannot Locate
2.00
John Korpenen-Cannot Locate
2.00
Cyrus Lee-Deceased
2.00
Joseph Lombard-Paid in New Bedford
2.00
Edward Lynch-Cannot Locate
2.00
Frederick Lawrence-Paid in Bourne
2.00
Francisco Nunes-Inability
2.00
Flavius Nickerson-Inability
2.00
George W. Nickerson-Inability
2.00
Jack Nunes-Cannot Locate
2.00
John Will Pena-Deceased
2.00
Carlos Perry-Inability
2.00
D. C. Phillips-Deceased
2.00
T. C. Phillips-Paid in Dennis
2.00
Linwood Doane-Deceased
2.00
Augustus Ramos-Paid in Hyannis
2.00
Frank Raneo-Deceased
2.00
Frank Roderick-Paid in Boston
2.00
Thos. Rogers-Paid in So. Yarmouth
2.00
John F. Rose-Duplicate
2.00
Samuel S. Ryder-Deceased
2.00
Antone Silver-Paid in Chatham
2.00
Geo. T. Sisson-Deceased
2.00
Bernard Small-Paid in Hull
2.00
Geo. Smalley -Inability
2.00
A. W. Smith-Left Town
2.00
il. W. Speakman-Paid Roslindale
2.00
Joel Spencer-Cannot Locate
2.00
Curtis Walker-Inability
2.00
Matti Wesala-Paid in Quincy 2.00
Kenneth Tubman-Cannot Locate
2.00
2.00
77
Abatement of 1936 Polls
Stephen Decatur Ellis-Inability
2.00
Zemira McDonald-Old Age
2.00
Lloyd Nickerson-Out of State
2.00
Motor Vehicle Excise Tax Abatements
1933
M. K. Allen-Left Town
$7.57
Harry W. Bauckman-Deceased
3.47
Harry W. Bauckman-Deceased
3.47
Edna L. Bassett-Inability
2.00
Kenneth E. Buck-Uncollectable
2.52
Bertha E. Buck-Duplicate
2.73
Cyril W. Buck-Left Town
2.00
William Court-Inability
2.00
Mary L. Crabe-Inability
2.00
Carl L. Copeland-Cannot Locate
3.47
Alvah B. Crabe-Error
2.00
Fred R. Crabe-Duplicate
2.00
Fred Dupris-Car burned
5.05
Annie DeLutz-Inability
2.42
Henry F. Daley-Uncollectable
2.73
Scott A. Ellis-Inability
3.79
Frederick Fender-Cannot Locate
2.00
Katherine B. Finn-Cannot Locate
2.00
J. Fred Gagnon-Duplicate
16.09
Robert Graham-Unknown
2.58
J. W. Gomes-Duplicate
2.00
F. J. Hibbert-Duplicate
2.00
Esther M. Hopkins-Out of State
7.89
James Hudson-Out of State
5.05
Francis J. Johnson-Uncollectable
3.47
Francis J. Johnson-Uncollectable
3.16
C F. Josselyn-Duplicate
3.36
Anna Kearney-Warrant Returned
4.10
Mary Davis Lee-Uncollectable
2.00
78
Cyrus C. Lee-Deceased
2.21
F. B. Larkin-Cannot Locate
7.57
Henry J. Larkin-Cannot Locate
4.78
William H. McCracken-Duplicate
2.89
Frank Neib-Cannot Locate
2.84
John N. O'Brien-Duplicate
2.00
L. A. Perry-Over Assessed
1.26
Myrtle M. Palmer-Uncollectable
5.05
Jas. M. Prindle-Uncollectable
10.64
Edw. F. Robinson-Cannot Locate
4.73
L. G. Randall-Unknown
3.15
Edw. Robinson-Cannot Locate
3.79
John Roderick-Out of State
2.00
Myrtle E. Kennedy-Duplicate
2.00
Frank A. Rose-Unknown
2.00
Evelyn Rose-Out of State
2.00
Henry F. Smith-Unknown
3.47
Carl Scott-Car Returned
9.78
Agnes E. Skinner-By Order of State
4.42
Henry F. Smith-Unknown
2.89
R. M. Symmes-Uncollectable
2.00
R. M. Symmes-Uncollectable
2.00
Earl L. Small-Duplicate
2.00
James Scare-Error
2.00
Raymond Sears-Warrant Returned
2.00
Bessie Tripp-Deceased
2.00
W. N. Trott-Panama
2.00
Stanley E. Walker-Duplicate
2.00
Pearl D. Wilson-Warrant Returned
4.97
John R. Williams-Collected
7.26
Motor Vehicle Excise Tax 1935
William E. Garland-Car Traded $3.95
Motor Vehicle Excise Tax 1936
Nathaniel T. Gorham-Car Traded
$4.68
3.47
F. B. Larkin-Cannot Locate
5.36
Amelia C. Nickerson-Inability
79
Carl Myshrall-Car Traded
15.01
Hugh C. Nickerson-Car Traded .
8.68
Mabel R. Surprise-Car Traded
2.68
Barnabus L. Taylor-Car Traded
6.02
Ida M. Taylor-Car Traded
2.68
Horace Wixon-Over Value
1.00
Dr. R. A. Coffin-Car Turned in in 1935
12.02
Albert C. Hardacker-Car Traded in
7.52
Chas. H. Pratt-Duplicate
8.01
Lynden G. Wardell-Car Traded
8.01
Jessie H. Derick-Car Traded
6.51
Samuel E. Eldredge-Car Traded
2.00
Elizabeth E. Fletcher-Car Traded
4.67
Anne Jones-Error
10.68
Augustus A. Kennedy-Car Traded
12.77
W. F. Kershaw-Car Traded
4.00
Virginia Small-Car Traded
7.35
Carrie H. Winslow-Car Traded
1.67
Elizabeth Crowell-Car Traded
4.68
Jabez W. Crowell-Car Traded
6.01
James W. Cummings-Wrongly Assessed
4.01
Arthur N. Doane-Over Assessed
14.07
Herman J. Duwell-Car Traded
2.34
Earl B. Eldredge-Car Traded
7.20
Mervin C. Hall-Car Traded
6.01
Helen S. Kurtz-Car Traded
4.68
Geo. W. Maxwell-Car Traded
4.45
E. Gorham Nickerson-Car Traded
3.67
Hugh C. Nickerson-Car Traded
9.17
Josephine Nickerson-Car Traded
1.67
Lloyd G. Nickerson-Registration Cancelled
10.02
V. Linwood Nickerson-Car Traded
6.90
Dr. Harold F. Rowley-Car Traded
8.04
Henry M. Small-Car Traded
2.67
Clifford Stark-Car Traded
1.06
Jean H. Weeks-Car Traded
.78
80
Harold S. Whitney-Car Traded 2.34
Catherine E. Wilson-Car Traded 2.59
Axel L. Youngren-Registration Cancelled
3.51
Esther M. Thomas-Car Traded
9.01
Arabelle A. K. Gilmore-Car Traded
5.26
Ocia S.Horne-Duplicate
8.51
Geo. F. James-Car Traded
15.53
E. Gorham Nickerson-Car Overvalued
7.51
Wendell J. Nickerson-Taxed in Chatham
15.35
81
REPORT OF AN AUDIT of THE ACCOUNTS OF THE TOWN OF HARWICH For The Period From November 21, 1935 to December 10, 1936
Made in Accordance with the Provisions of Chapter 44, General Laws
To the Board of Selectmen, Mr. Jabez W. Crowell, Chair- man, Harwich, Massachusetts.
Gentlemen :
I submit herewith my report of an audit of the books and accounts of the town of Harwich for the period from November 21, 1935, to December 10, 1936, made in accord- ance with the provisions of Chapter 44, General Laws. This is in the form of a report made to me by Herman B. Dine, Assistant Director of Accounts.
Very truly yours, THEODORE N. WADDELL Director of Accounts
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 Harwich for the period from November 21, 1935, the date of the previous audit, to De- cember 10, 1936, and report thereon as follows :
The records of the financial transactions of the sev- eral departments receiving or disbursing money for the
82
town, or committing bills for collection, were examined and checked.
General ledger accounts were compiled, the appropria- tion accounts were analyzed, the appropriations and trans- fers recorded being checked with the town clerk's records of town meetings and with the records of the finance com- mittee, and a balance sheet, showing the financial condition of the town on December 10, 1936, was prepared and is ap- pended to this report.
The books and accounts of the town treasurer were examined and checked. The recorded receipts were ana- lyzed and checked with the records in the several depart- ments in which money was collected for the town, and with other sources from which money was paid into the town treasury, while the payments as recorded were verified by a comparison with the selectmen's warrants authorizing the treasurer to disburse town funds.
The treasurer's cash balance on December 10, 1936, was proved by actual count of the cash in the office and by a reconciliation of the bank balance with statements furn- ished by the bank deposit.
The recorded debt incurred during the current year was set up and maturing interest payments were checked.
The savings bank books and securities representing the investments of the trust funds in the custody of the town treasurer, the trustees of the Caleb Chase Charity Fund, and of the George W. Nickerson Fund for the Brooks Public Library, were examined and listed, the income being proved and the disbursements and transfers to the town being veri- fied.
The records of tax titles held by the town were ex- amined and checked. The amounts added to the tax title account were compared with the collector's records. The reported redemptions were checked with the receipts as re-
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corded on the treasurer's cash book, and the tax titles on hand were listed and proved.
It is recommended that the assessors promptly furn- ish the collector with copies of all abatements granted, as required by Section 60, Chapter 59, General Laws, and that they also notify the accountant of such abatements, in order that his ledger may show at all times the correct amounts outstanding on the several tax levies.
The books and accounts of the tax collector were ex- amined and checked. The taxes and assessments outstanding at the time of the previous examination were audited, and all subsequent commitments were analyzed and reconciled with the assessors' warrants for their collection. The pay- ments to the treasurer by the collector were checked to the treasurer's books, the abatements as recorded were compared with the records of abatements granted by the assessors, and the outstanding accounts were listed and proved.
Verification of the outstanding accounts was made by sending notices to a number of persons whose names ap- peared on the books as owing money to the town, and from the replies received it appears that the accounts, as listed, are correct.
The records of licenses and permits issued by the town clerk and other departments were examined and checked, and the payments to the State and the town were verified.
It is recommended that the selectmen keep a com- plete record of all licenses and permits granted and that ad- vance payments be required with applications for licenses.
The surety bonds of the officials required by law to furnish them were examined and found to be in proper form.
The records of departmental accounts receivable were examined. The payments to the treasurer were verified, the abatements were checked, and the outstanding accounts were listed and proved.
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In addition to the accounts mentioned, the available records of all other departments collecting money for the town or rendering bills for collection were checked in detail.
Appended to this report, in addition to the balance sheet, are tables showing a reconciliation of the treasurer's and the collector's cash, summaries of the tax, assessment, tax title, and departmental accounts, as well as tables show- ing the condition and transactions of the trust funds.
During the progress of the audit, co-operation was received from the various officials, for which, on behalf of my assistants and for myself, I wish to express appreciation.
Respectfully submitted, HERMAN B. DINE
Assistant Director of Accounts
RECONCILIATION OF TREASURER'S CASH
Balance November 21, 1935 $68,143.04
Receipts November 21 to December 31, 1935 20,413.83
$88,556.87
Payments November 21 to
December 31, 1935 $29,529.05
Balance December 31, 1935 59,027.82
$88,556.87
Balance January 1, 1936
$59,027.82
Receipts January 1 to December 10, 1936
487,516.57
$546,544.39
Payments January 1, to
December 10, 1936
$428,042.17
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Balance December 10, 1936 :
Cash in office, verified, $1,229.79 Cape Cod Trust Company : General Account, 113,234.96 Water Construction Account 4,037.47
118,502.22
$546,544.39
Cape Cod Trust Company
General Account
Balance December 10, 1936, per statement,
$114,902.36
Balance December 10, 1936, per check register,
$113,234.96
Outstanding checks December 10, 1936
per list,
1,667.40
$114,902.36
Water Construction Account
Balance December 10, 1936, per statement
$4,370.22
Balance December 10, 1936, per check register,
$4,037.47
Outstanding checks December 10, 1936 per list, 332.75
$4,370.22
RECONCILIATION OF COLLECTOR'S CASH
Balances December 10, 1936, per cash books :
Taxes 1933,
$4.62
Taxes 1934, 10.57
Taxes 1935,
40.20
Taxes 1936, 36.84
Motor vehicle excise taxes 1936 11.76
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Interest and costs on
taxes and assessments, 2.47
$106.46
Collections not credited to
outstanding accounts, 8.03
$114.49
Cash in office December 10, 1936 $87.71
Cash discrepancy December 10, 1936, 26.78
$114.49.
TAXES - 1930
Outstanding November 21 and December 31, 1935 $2.00
Abatements January 1, to December 10, 1936 2.00
TAXES - 1931
Outstanding November 21 and December 31, 1935 $11.93
Payments to treasurer
January 1, to December 10, 1936 $3.27
Abatements January 1 to
December 10, 1936 8.66
$11.93
TAXES - 1932
Outstanding November 21 and December 31, 1935 $12.60
Payments to treasurer January 1,
to December 10, 1936, $12,60
TAXES - 1933
Outstanding November 21, 1935, $1,030.02
Payments to treasurer
November 21 to December 31, 1935, $295.31
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